HomeMy WebLinkAbout04-14-07 Special Called City Council Retreat Meeting of La Porte City Council
ST ATE OF TEXAS )(
COUNTY OF HARRIS )(
CITY OF LA PORTE)(
CITY COUNCIL AGENDA
NOTICE IS HEREBY GIVEN OF A SPECIAL CALLED CITY COUNCIL RETREAT MEETING OF LA PORTE CITY
COUNCIL TO BE HELD APRIL 14, 2007 AT 8:30 A.M. AT SENIOR SERVICES AT LA PORTE FITNESS CENTER,
LOCATED 1322 SOUTH BROADWAY, LA PORTE, TEXAS 77571, REGARDING THE ITEMS OF BUSINESS ACCORDING
TO THE AGENDA LISTED BELOW
Next Ord. 2D07-2982
Next Res. 2D07-07
1. CALL TO ORDER
2. OPENING REMARKS - Mayor Porter
3. FINANCIAL OVERVIEW - M. Dolby
A. UPDATE REVENUES / EXPENDITURES (FISCAL YEAR 06-07) - M. DOLBY
B. GENERAL FUND MODEL - M. DOLBY
C. WATER/SEWER RATE MODEL - M. DOLBY
4. BREAK
5. FISCAL YEAR 06-07 UPDATES/ISSUES
A. GASB 45 PRESENTATION - M. DOLBY
B. SICK LEAVE BUY BACK PROGRAM - M. DOLBY
6. HOTEUMOTEL FUND
A. FISCAL YEAR 06-07 ANNUAL COMMITMENTS/REVENUE - J. JOERNS
B. FISCAL YEAR 07-08 PROJECTED NEW ANNUAL COMMITMENTS / REVENUE - J. JOERNS
C. DISCUSS HERITAGE SOCIETY - S. BARR
7. LUNCH
8. COMPENSATION UPDATE
A. SALARY SURVEY - J. JOERNS/STAFF SUPPORT
B. BENEFITS SURVEY - J. JOERNS/ST AFF SUPPORT
C. REVIEW REORGANIZATION PROPOSAL FOR POLICE DEPARTMENT - R. REFF
9. BREAK
10. MISCELLANEOUS REPORTS (MAY BE DELAYED)
A. SWIMMING POOL OPERATIONS
B. FITNESS CENTER OPERATIONS
C. SYLVAN BEACH OPERATIONS
D. GOLF COURSE FUND
E. EMS CONTRACT IN BATTLEGROUND INDUSTRIAL DISTRICT
11. ADMINISTRATIVE REPORTS
COUNCIL COMMENTS -Beasley, Ebow Engelken, Mosteit, Clausen, Rigby, Moser, and Porter
EXECUTIVE SESSION - PURSUANT TO PROVISION OF THE OPEN MEETINGS LAW, CHAPTER 551,
SECTIONS 551.071 THROUGH 551.076, AND SECTIONS 551.087, TEXAS GOVERNMENT CODE,
(CONSULTATION WITH ATTORNEY, DELIBERATION REGARDING REAL PROPERTY, DELIBERATION
REGARDING PROSPECTIVE GIFT OR DONATION, PERSONNEL MATTERS, DELIBERATION REGARDING
SECURITY DEVICES, OR EXCLUDING A WITNESS DURING EXAMINATION OF ANOTHER WITNESS IN AN
INVESTIGATION, DELIBERATION REGARDING ECONOMIC DEVELOPMENT NEGOTIATIONS)
A. SECTION - 551.087 - (ECONOMIC DEVELOPMENT)
MEET WiTH INTERIM CITY MANAGER
REGARDING ECONOMIC DEVELOPMENT
NEGOTIATIONS, TO DISCUSS PROJECT
CORVETTE
12. CONSIDERATIONS AND POSSIBLE ACTION ON ITEMS CONSIDERED IN EXECUTIVE SESSION
13. ADJOURNMENT
If during the course of the meeting covered by this agenda the Council should determine that a closed or executive meeting
or session of the Council should be held or is required in relation to an item noticed in this agenda, then such closed or
executive meeting or sessions authorized by the Open Meetings Law, Chapter 551, Texas Government Code; will be held by
the Council at that date, hour and place given in the meeting notice or as soon after the commencement of the meeting
covered by the meeting notice as the Council may conveniently meet in such closed or executive meeting or session
concerning any and all subjects and for any and all purposes permitted by Sections 551.071 through 551.076, and 551.087
of said Open Meetings Law, including, but not limited to:
Section 551.071 - For the purpose of a private consultation with the Council's attorney on any subject or matter authorized
by law.
Section 551.072 - For the purpose of deliberating the purchase, exchange, lease or value of real property.
Section 551.073 - For the purpose of deliberating a negotiated contract for a prospective gift or donation to the City.
Section 551.074 - For the purpose of deliberating the appointment, employment, evaluation, reassignment, duties, discipline
or dismissal of a public officer or employee or to hear complaints or charges against a public officer or employee, unless the
officer or employee requests a public hearing.
Section 551.075 - for the purpose of conferring with an employee or employees of the City, only for the purpose of receiving
information from the employee or employees or to ask questions of the employee or employees; provided, however, that no
discussion of public business or City policy that affects public business shall take place between the members of the City
Council during the conference.
Section 551.076 - To consider deployment, or specific occasions for implementation, of security personnel or devices.
Section 551.087 - To discuss or deliberate regarding commercial or financial information that the governmental body has
received from a business prospect that the governmental body seeks to have locate, stay, or expand in or near the territory
of the governmental body and with which the govemmental body is conducting economic development negotiations; or to
deliberate the offer of a financial or other incentive to a business prospect described by
Subdivision (1).
THIS FACILITY HAS DISABILITY ACCOMMODA TlONS AVAILABLE. REQUESTS FOR ACCOMMODA TlONS OR
INTERPRETIVE SERVICES AT MEETINGS SHOULD BE MADE 48 HOURS PRIOR TO THIS MEETING, PLEASE
CONTACT CITY SECRETARY'S OFFICE A T 281-471-5020 OR TOD LINE 281471.5030 FOR FURTHER INFORMA TION.
Ap roved: . I. I-.d A, A 11 U J 7X}.((
/ ( I~Vv-v I
a a A. Gi/lett, TRMC, CMC
City Secretary
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CITY OF LA PORTE, TEXAS
General Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Sixth Month Ended March 31,2007 with Comparative Data for the Prior Year
50% of Year Lapsed
(Unaudited)
Current Year Prior Year
Actual Percent of Actual Percent of
Budget Year to Date Variance Budget Year to Date Budget
REVENUES
Property taxes $ 10,784,211 $ 10,433,614 $ (350,597) 96.75% $ 10,014,506 101.17%
Franchise taxes 1,990,809 1,042,267 (948,542) 52.35% 601,578 32.74%
Sales taxes 2,434,772 1,408,899 (1,025,873) 57.87% 1,120,788 50.15%
Industrial payments 6,836,257 8,209,632 1,373,375 120.09% 7,381,877 112.97%
Other taxes 57,280 15,070 (42,210) 26.31% 25,727 51.45%
Licenses and permits 447,880 513,735 65,855 114.70% 271,486 73.63%
Fines and forfeits 753,164 420,467 (332,697) 55.83% 447,164 66.10%
Charges for services 3,759,198 1,859,741 (1,899,457) 49.47% 1,880,061 52.13%
Intergovernmental 2,940 2,940 0.00% 5,908 26.26%
Interest 650,000 361,106 (288,894) 55.55% 249,752 75.83%
Miscellaneous 30,000 7,170 (22,830) 23.90% 12,255 40.85%
Total revenues 27,743,571 24,274,641 (3,468,930) 87.50% 22,011,102 86.02%
EXPENDITURES
General Government:
Administration' 2,480,405 1,114,516 1,365,889 44.93% 1,050,229 44.73%
Finance 3,043,795 1,152,686 1,891,109 37.87% 1,108,126 43.83%
Planning & Engineering 1,803,110 831,030 972,080 46.09% 673,262 44.08%
Public Safety:
Fire and Emergency Services 3,696,542 1,722,612 1,973,930 46.60% 1,656,580 46.28%
Police 8,407,211 3,939,229 4,467,982 46.86% 3,758,318 47.50%
Public Works:
Public Works Administration 312,305 141,332 170,973 45.25% 152,814 45.82%
Streets 2,263,762 977,621 1,286,141 43.19% 979,188 43.70%
Health and Sanitation:
Solidwaste 1,909,285 964,463 944,822 50.51 % 909,052 50.34%
Culture and Recreation
Parks and Recreation 3,280,308 1,354,721 1,925,587 41.30% 1,300,024 41.22%
Total expenditures 27,196,723 12,198,210 14,998,513 44.85% 11,587,593 45.57%
Excess (deficiency) of revenues over
expenditures 546,848 12,076,431 11,529,583 10,423,509
OTHER FINANCING SOURCES (USES)
Transfers in 419,717 209,859 (209,858) 50.00% 198,094 49.82%
Transfers out (1,266,873) (754,398) 512,475 59.55% (493,796) 63.52%
Total other financing sources (uses) (847,156) (544,539) 302,617.00 64.28% (295,702) 77.86%
Net change in fund balances (300,308) 11,531,892 11,832,200 10,127,807
Fund balances-beginning (pre-audit) 11,466,073 11,466,073 9,181,322
Fund balances-ending $ 11,165,765 $ 22,997,965 $ 11,832,200 $ 19,309,129
, Includes Admin, Community Investment, HR, MC, Purch, MIS, City Seer, Legal and City Council.
P1
CITY OF LA PORTE, TEXAS
Utility Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Sixth Month Ended March 31, 2007 with Comparative Data for the Prior Year
50% of Year Lapsed
(Unaudited)
Current Year Prior Year
Actual Percent of Actual Percent of
Budget Year to Date Variance Budget Year to Date Budget
Operating Revenues:
User fees $ 7.618.111 $ 3,168,075 $ (4,450,036) 41.59% $ 3,336,425 50.44%
Operating expenses:
Personal services 2,513,411 1,140.277 118,945 41.57% 1 ,168,436 47.04%
Supplies 203,560 84,615 118,945 41.57% 97,851 47.25%
Other services and charges 4,434,938 1,610,866 2,824,072 36.32% 2,168,001 33.18%
Total operating expenses 7,151,909 2.835,758 3,061,962 39.65% 3,434,288 37.22%
Operating income 466,202 332,317 (1,388,074) (97,863)
Nonoperating revenues (expenses):
Interest income 194,500 106,996 (87,504 ) 55.01 % 84,286 79.82%
Bond Proceeds 0.00% 0.00%
Debt Service Principal and Interest (494,328) (445,803) 48,525 90.18% (284,588) 0.00%
Income before contributions and transfers 166,374 (6,490) (1,427,053) (298,165)
Transfers in 754.524 404,524 (350,000) 53.61 % 3.151,281 369.62%
Transfers out (1,276,065) (638,033) 638,032 50.00% (3,367,850) 264.54%
Change in net assets (355,167) (239,999) (1,139.021 ) (514.734)
Net assets - beginning of the year (pre-audit) 21,520,711 21,520,711 20,500,450
Net assets - end of the year $ 21,165,544 $ 21,280,712 $ (1,139,021 ) $ 19,985,716
P2
CITY OF LA PORTE, TEXAS
La Porte Area Water Authority Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Sixth Month Ended March 31, 2007 with Comparative Data for the Prior Year
50% of Year Lapsed
(Unaudited)
Current Year Prior Year
Actual Percent of Actual Percent of
Budget Year to Date Variance Budget Year to Date Budget
Operating Revenues:
User fees $ 1,268,916 $ 600,909 $ (668,007) 47.36% $ 474,936 41.93%
Operating expenses:
Supplies 300 300 0.00% 0.00%
Other services and charges 1,571,356 276,033 1,295,323 17.57% 414,172 25.33%
Total operating expenses 1,571,656 276,033 1,295,623 17.56% 414,172 25.30%
Operating income (302,740) 324,876 627,616 60,764
Nonoperating revenues (expenses):
Interest income 76,000 41 ,348 (34,652) 54.41% 30,997 77.49%
Debt Service Billings 760,700 316,959 (443,741) 41.67% 321,549 41.67%
Debt Service Principal and Interest (760,700) (616,963) 143,737 81.10% (614,756) 79.66%
Income before contributions and transfers (226,740) 66,220 292,960 (201 ,446)
Transfers in 0.00% 0.00%
Transfers out (59,454) (29,727) 29,727 50.00% (27,801 ) 48.98%
Change in net assets (286,194 ) 36,493 322,687 (229,247)
Net assets - beginning of the year (pre-audit) 5,504,789 5,504,789 5,212,378
Net assets - end of the year $ 5,218,595 $ 5,541,282 $ 322,687 $ 4,983,131
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P3
CITY OF LA PORTE, TEXAS
Golf Course Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Sixth Month Ended March 31, 2007 with Comparative Data for the Prior Year
50% of Year Lapsed
(Unaudited)
Current Year Prior Year
Actual Percent of Actual Percent of
Budget Year to Date Variance Budget Year to Date Budget
Operating Revenues:
User fees $ 1,103,500 $ 426,194 $ (677,306) 38.62% $ 490,698 40.22%
Operating expenses:
Personal services 782,814 376,416 406,398 48.08% 384,710 47.42%
Supplies 186,600 107,166 79,434 57.43% 70,443 48.03%
Other services and charges 215,418 80,381 135,037 37.31% 86,503 33.92%
Total operating expenses 1,184,832 563,963 620,869 47.60% 541,656 44.65%
Operating income (81,332) (137,769) (56,437) (50,958)
Nonoperating revenues (expenses):
Interest income 0.00% 0.00%
Income before contributions and transfers (81,332) (137,769) (56,437) (50,958)
Transfers in 110,279 65,279 (45,000) 59.19% 17,500 50.00%
Transfers out (28,947) (14,474) 14,473 50.00% (16,726) 58.13%
Change in net assets (86,964) (86,964) (50,184)
Net assets - beginning of the year (pre-audit) 2,951,708 2,951,708 2,926,580
Net assets - end of the year $ 2,951,708 $ 2,864,744 $ (86,964) $ 2,876,396
P4
CITY OF LA PORTE, TEXAS
Sylvan Beach Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Sixth Month Ended March 31, 2007 with Comparative Data for the Prior Year
50% of Year Lapsed
(Unaudited)
Current Year Prior Year
Actual Percent of Actual Percent of
Budget Year to Date Variance Budget Year to Date Budget
Operating Revenues:
User fees $ 172,955 $ 94,828 $ (78,127) 54.83% $ 73,062 40.59%
Operating expenses:
Personal services 142,411 73,061 69,350 51.30% 67,242 47.29%
Supplies 5,700 2,355 3,345 41.32% 10,858 76.75%
Other services and charges 60,149 18,365 41,784 30.53% 14,226 25.00%
Total operating expenses 208,260 93,781 114,479 45.03% 92,326 43.29%
Operating income (35,305) 1,047 36,352 (19,264)
Nonoperating revenues (expenses):
Interest income 10,405 4,609 (5,796) 44.30% 3,654 66.32%
Income before contributions and transfers (24,900) 5,656 30,556 (15,610)
Transfers in 28,537 16,037 (12,500) 56.20% 12,500 50.00%
Transfers out (3,638) (1,819) 1,819 50.00% (2,102) 58.13%
Change in net assets (1 ) 19,874 19,875 (5,212)
Net assets - beginning of the year (pre-audit) 263,765 263,765 260,080
Net assets - end of the year $ 263,764 $ 283,639 $ 19,875 $ 254,868
P5
CITY OF LA PORTE, TEXAS
Airport Fund
Statement of Revenues, Expenditures and Changes in Fund Balances
For the Sixth Month Ended March 31, 2007 with Comparative Data for the Prior Year
50% of Year Lapsed
(Unaudited)
Current Year Prior Year
Actual Percent of Actual Percent of
Budget Year to Date Variance Budget Year to Date Budget
Operating Revenues:
User fees $ 32,728 $ 25,032 $ (7,696) 76.48% $ 17,812 54.42%
Operating expenses:
Other services and charges 189,400 6,413 182,987 3.39% 3,553 1.48%
Total operating expenses 189,400 6,413 182,987 3.39% 3,553 1.48%
Operating income (156,672) 18,619 175,291 14,259
Nonoperating revenues (expenses):
Interest income 12,500 6,350 (6,150) 50.80% 4,845 55.82%
Income before contributions and transfers (144,172) 24,969 169,141 19,104
Transfers in 0.00% 0.00%
Transfers out (848) (424) 424 50.00% (490) 58.13%
Change in net assets (145,020) 24,545 169,565 18,614
Net assets - beginning of the year (pre-audit) 2,394,432 2,394,432 2,362,455
Net assets - end of the year $ 2,249,412 $ 2,418,977 $ 169,565 $ 2,381,069
P6
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CYCLE BILLING CONSUMPTION TOTALS BY MONTH
-
BILL MONTH CYCLE II CYCLE I TOTAL
Oct-06 0 98,999,700 98,999,700
Nov-06 0 82,412,500 82,412,500
Dec-06 0 79,480,500 79,480,500
Jan-07 0 117,751,400 117,751,400
F eb-07 0 65,093,600 65,093,600
Mar-07 0 0 0
Apr-07 0 0 0
May-07 0 0 0
Jun-07 0 0 0
Jul-07 0 0 0
Aug-07 0 0 0
Sep-07 0 0 0
443,737,700
",-.
CONSUMPTION HISTORY OCT 06 - SEPT 07
P7
4 /.f '3 'I 31, '7 DO
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4/3/2007
2000
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CYCLE BILLING CONSUMPTION TOTALS BY MONTH
BILL MONTH CYCLE II CYCLE I TOTAL
Oct-OS 38,06S, 1 00 40,603,000 78,668,100
Nav-OS 39,123,700 S6,489,200 9S,612,900
Dee-OS 42,799,SOO 96,073,700 138,873,200
Jan-06 0 87,099,100 87,099,100
F eb-06 0 99,127,800 99,127,800
Mar-06 2,980,200 98,026,800 101,007,000
Apr-06 0 114,33S,700 114,33S,700
May-06 0 89,611,200 89,611,200
Jun-06 0 89,S3S,400 89,S3S,400
Jul-06 0 113,088,100 113,088,100
Aug-06 0 8S,727,400 8S,727,400
Sep-06 0 97,316,200 97,316,200
1,190,002,100
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CONSUMPTION HISTORY OCT OS - SEPT 06
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Decision Information for City Council Reserves
,-
Council Reserves Balance - 10/01105 $ 409,684
2006 Projects
Laserfiche Document Imaging Software - CSO 50,000
Additional amount needed for Spenwick (March 27th CC Mtg) 5,600
Mid-Year Addition of Personnel in Inspection Division 21,000
Health Insurance ($500,000 Total)@ 282,000
Council Requests (Matching Grants)
Friends Library (Electronic Sign) 15,000
Rodeo 20,000
Add back: Cemetary (Matching Grant) 35,000
Projected Remaining Balance 9/3012006 $ 51,084
Beginning Council Reserves Balance - 10/01106 $ 51,084
2007 Projects
Spencer Landing 13,000
Remaining Council Reserves Balance $ 38,084
@The total transfer for the Insurance Fund will be $500,000. The difference of
$218,000 will come from fund balance.
P17
B
-
-
-
General Fund IVIodel
Executive Summary
This model projects General Fund revenue for ten fiscal years. The base year represented
is Original FY 2006-07, then Projected FY 2007-08, and the ten projected years. Fiscal
years 2009-2018 are projected using the following assumptions.
Revenues are projected to change by the following amounts per year:
~-
. Property tax at 98.5% collection rate
(Percentage based on growth rate included in debt model)
. Industrial Payments (In Lieu)
. Sales tax
. Franchise Fees
. Miscellaneous Taxes (Mixed Beverage Tax)
. Licenses and Permits
. Fines & Forfeits
. Charges for Service
. Parks and Recreation
. Recreation & Fitness Center
. Interest
4.25%
1.00%
2.50%
2.50%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
Expenditures are projected using these assumptions. Each category will increase by the
following amounts:
. Personal Services
. Supplies
. Maintenance
. Capital Outlay
. Budget Requests -Merit
. Other Items Included
- OPEB Funding - Very rough estimate - May be higher or lower than
the $2.5 million included in the model.
- Sick Buy-Back - Estimated at approximately $220,000 per year.
- Compensation Study - Rough estimate of $300,000 included.
1.50%
5.00%
3.00%
2.00%
3.00%
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Executive Summary
This model projects General Fund revenue for ten fiscal years. The base year represented
is Original FY 2006-07, then Projected FY 2007-08, and the ten projected years. Fiscal
years 2009-2018 are projected using the following assumptions.
Revenues are projected to change by the following amounts per year:
. Property tax at 98.5% collection rate
(Percentage based on growth rate included in debt model)
. Industrial Payments (In Lieu)
. Sales tax
. Franchise Fees
. Miscellaneous Taxes (Mixed Beverage Tax)
. Licenses and Permits
. Fines & Forfeits
. Charges for Service
. Parks and Recreation
. Recreation & Fitness Center
. Interest
4.25%
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Expenditures are projected using these assumptions. Each category will increase by the
following amounts:
. Personal Services
. Supplies
. Maintenance
. Capital Outlay
. Budget Requests -Merit
. Other Items Included
- OPEB Funding - Very rough estimate - May be higher or lower than
the $2.5 million included in the model.
- Sick Buy-Back - Estimated at approximately $220,000 per year.
- Compensation Study - Rough estimate of $300,000 included.
1.50%
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c
Utility Fund Model
Executive Summary
The models project Utility Fund water revenue and wastewater revenue for ten fiscal
years. The base year represented is Original FY 2006-07, then Projected FY 2007-08,
and the ten projected years. Fiscal years 2009-2016 are projected using the following
assumptions.
Revenues are projected to change by the following amounts per year:
. Water and Wastewater Revenues
. Other Revenues
. Interest
2.75%
2.00%
2.00%
Expenses are projected using these assumptions. Each category will increase by the
following amounts:
. Water Production
. Water Distribution
. Wastewater Collection
. Wastewater Treatment
. Utility Billing
. Non-departmental
2.00%
2.00%
2.00%
2.00%
2.00%
2.00%
. The General & Administrative Transfer to the General Fund is calculated at 5% of the
Utility Fund expenditures.
* Assumptions are based on current consumption.
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P39
Funding OPEB Liabilities: Assessing The
Options
Primary Credit Analysts
Parry Young
-llIew York
212-438-2120
('drry_young@
standardandpoors.com
Secondary Credit Analysts.
Robin Prunty
New York
(1) 212-438-2081
robin-prunty@
standardandpoors.com
The new accounting and reporting rules for retiree health care benefits under GASB 45 are going to
cast a bright light on this comer of state and local government employee deferred compensation.
Based on the evidence to date, the difference between financing these benefits under the old pay-as-
you-go (P A YGO) method and the new advance funding method will be significant. Employers in
some cases will have to go back to the drawing board to retool their benefit packages if they want to
advance fund these liabilities. In addition to the financial implications, employers may also be hit with
a variety of related factors, including political, legal, and bond rating issues, in the course of their other
postemployment benefits (OPEB) review, compliance, and planning. As OPEB obligations take on
greater urgency, management must respond with thoughtful, long-term solutions.
Fulfilling retiree pension and other benefit obligations has become a major global concern in both
the government and private sectors, driven in part by the demographic phenomenon of people living
longer. In addition, lifestyle choices have tended to lower the actual retirement age. These two factors
have expanded the period during which pension benefits must be paid, resulting in burgeoning
liabilities for employers.
Another issue facing employers in their OPEB choices will be how their decisions would affect
their bond ratings. Standard & Poor's views unfunded actuarial retiree health care obligations as debt-
like in nature, similar to pensions. While a history of audited pension liability trends have been
incorporated into individual state and local debt ratings, OPEB actuarial liabilities, most yet to be
quantified, present some uncertainties. Given that in many cases the OPEB actuarial liabilities are
expected to be large and that liabilities also are expected to vary widely from employer to employer,
the key to maintaining a stable credit profile for employers will be how they manage these liabilities.
From a rating standpoint, OPEB obligations, like other cost pressures without offsetting resources,
affect not only debt and management factors, but also financial. If any changes resulting from OPEB
Publication Date
-'c. 14, 2005
P40
Funding OPEB Liabilities: Assessing The Options
have the effect of adversely affecting an employer's financial position or flexibility, then credit quality may
suffer.
Adding to the problem has been the rapid increases in costs related to retiree health care. While state and
local governments have been struggling to maintain adequate funding for pensions, buffeted not only by
demographics but also by investment losses and recent benefit increases, a new challenge has appeared on the
horizon in the form of changes in the financial reporting for, and funding of other retiree benefit costs.
Last year, GASB issued Statement No. 45, "Accounting and Financial Reporting by Employers for
Postemployment Benefits Other Than Pensions". These other postemployment benefits include health care, as
well as all other retiree benefits that are not a part of a pension plan. Retiree health care is always considered
OPEB. This class of postemployment benefit may also include a variety of options, such as life insurance or
other non-pension benefits. In essence, the new GASB requirements for OPEB tend to follow the reporting
requirements for pension benefits because the benefits are similar in nature, and both are a form of deferred
compensation.
While OPEB costs have traditionally been accounted for and financed on a P A YGO basis, they will now be
treated for accounting purposes on an accrual basis, like pensions. Once a government determines its OPEB
liability under the new standard, it will then have to decide how to manage it. Should the employer advance
fund its OPEB liability under GASB 45, or continue to use the PAYGO method? If the advance funding choice
is made, how will the resultant higher contributions affect the budget? Is the current benefit structure sustainable
given the new approach?
New OPEB Accounting Rules
In its explanation of its underlying concept in the new statement, the GASB said that OPEB "are part of an
exchange of salaries and benefits for employee services rendered" Further, from "an accrual accounting
perspective, the cost of OPEB, like the cost of pension benefits, generally should be associated with the periods
in which the exchange occurs, rather than with the periods (often many years later) when benefits are paid or
provided." GASB believes that the reporting for the current P A YGO financing practice fails to:
· Recognize the cost of benefits in periods when the related services are received by the employer;
· Provide information about the actuarial accrued liabilities for promised benefits associated with past services
and whether and to what extent those benefits have been funded; and
· Provide information on useful in assessing potential demands on the employer's future cash flows.
The intention ofGASB 45 is to overcome these deficiencies and provide more relevant and useful reporting. In
addition, by requiring the financial reporting of OPEB expense as services are provided, issues related to
intergenerational inequities will be addressed
A simple example of the practical application of the new reporting standard can be found in looking at the
OPEB cost structure of a fictitious, new city with a relatively young fire department. The city has promised
lifetime health care benefits to the department's members in its labor negotiations. Currently, this retiree benefit
costs the city nothing on the P A YGO basis, since there are no retirees. However, as the firefighters age and
actually retire and collect health care benefits, suddenly the city will experience a new and growing budget
item. Even for an older city, the current P A YGO OPEB costs may only be the tip of the iceberg, as these
expenses subsequently mushroom-not only from the increasing number of retirees, but also from accelerating
health care-related expenses. GASB 45 will lead governments to present a clearer picture by requiring that
governments take into consideration for fmancial reporting purposes both current and probable future cash
flows associated with promised benefits for services received to date.
Standard&Poor's I COMMENTARY P41
2
Funding OPEB Liabilities: Assessing The Options
Basically, the new standard requires that employers using single-employer or agent multiple-employer
defined benefit OPEB plans measure and disclose the annual OPEB cost on the accrual basis of accounting.
This cost is equal to the employer's annual required contribution (ARC) to the plan with some adjustments. The
ARC includes the normal cost for the year and an amount to amortize the total unfunded actuarial accrued
liability (or funding excess) over a period of up to 30 years. Actuarial valuations are required at least every two
years for plans with 200 members or more. Single employers with less than 100 members may use a simplified
altemative measurement method.
The cumulative difference between the employer's annual OPEB cost and its contributions to the plan is
called the net OPEB obligation. If there is a net OPEB obligation at the beginning of the period, the ARC is
adjusted for both the interest on that obligation and past under-, or over-contributions to get the final amount.
The net OPEB obligation is calculated from the implementation of GASB 45 forward (retroactive application of
GASB 45 is not required). Contributions may include direct payment of benefits, paid insurance premiums, and
assets irrevocably transferred to a dedicated trust.
OPEB information will be included in the different sections of the annual financial report, similar to that for
pensions. The government-wide statements will report the net OPEB obligation. The most recent funded status
(actuarial value of OPEB assets divided by the actuarial accrued liability) will be found in the notes to the
financial statements. Management's discussion and analysis will include any major changes for the year. Trends
in actuarial data will be found in the required supplementary information.
Implications For States And Localities
With completion of the GASB 45 actuarial groundwork, the employer will have a clear picture of its OPEB
actuarial liability exposure. The question then becomes how to manage this liability. One general difference
between pension and OPEB liabilities for state and local governments in the U.S. is that while most
jurisdictions have offered defined benefit pension plans with basically similar terms and historically
documented values, there is a wide disparity in the scope of benefits offered as OPEB and, therefore, the
starting point for actuarial accrued liabilities will vary widely. Whereas one government may give lifetime
health care benefits for retirees and spouses, another may offer little or no coverage. This dichotomy will mean
that the actual financial effect of GASB 45 on various governments will be uneven. For example, one
government may find that it can manage its benefits with little or no change in plan terms, while another
government may conclude that a major overhaul in the retiree benefit structure is needed.
As the employer evaluates its position under the new OPEB reporting requirements, it can then develop a
plan to manage its liability under the new rules. For those with little OPEB exposure, the accounting and
financial effect will be minimal. For those with greater exposure, serious review and planning must be done to
address the situation.
Once the actuarially based liability and annual OPEB cost (expense, derived from the ARC) are determined,
management may want to decide if it will fund the plan or continue to handle it on a P A YGO basis. It is
important to note that GASB does not require funding of OPEB. In most cases the GASB 45 ARC payment
will be a multiple of the existing PAYGO amount. Depending on the size of the plan, including the number of
employees and the level of benefits in relation to an entity's total budget, advance funding the plan under the
new rules may add stress to the budget. On the other hand, continuing to pay only the P A YGO amount will
result in a growing unfunded actuarial liability and net OPEB obligation. Before making a final decision on
whether or not to fund the plan, management may want to take a step back and look at the entire slate of
www.standardandpoors.com
P42
3
Funding OPEB Liabilities: Assessing The Options
postemployment benefits to see if there are ways to lower the total liability and, further, the unfunded liability.
(Since few OPEB plans have actual assets, usually when we say OPEB liabilities we mean unfunded liabilities.)
Selected Strategies To Reduce OPEB Costs
There are several strategies employers can use to manage their OPEB costs in light of the new GASB 45
requirements. Some may opt to reduce their exposure to OPEB liabilities through actual changes to the plan
structure. These methods include:
Reduce OPEB benefits
An employer may be able to change the number of years for which a retiree is eligible to receive health care
coverage; for example, a former lifetime benefit may be changed to end at age 65.
Lower benefit levels
The creation of different tiers of benefit levels (lower) for new employees or new retirees has been a tactic used
to manage pension benefit liabilities for many years.
Cap employer-provided benefits
This could limit the total exposure to the employer for a variety of different benefits.
Convert plans from defined benefit to defined contribution
A defined contribution plan limits the employer's exposure in terms of the amount of contributions, and shifts
the risk of benefit fulfillment to the employee (in the defined benefit plan model, the employer has the risk).
There are also ways for employers to ease the pressure from cash outflows, such as introducing or increasing
employee contributions to the plan, or increasing employee co-pays. Of course, the actual implementation of
any of these options will present difficult managerial challenges.
Advance Funding: What's In It For Employers?
The advance funding of OPEB presents a vehicle-for employers to build an asset base to offset the actuarial
accrued liabilities and provide for payment of the benefits as they come due in future years. Contributions to a
funded OPEB plan over time should be more stable, if initially higher, than under a P A YGO arrangement, in
that P A YGO cash outlays are directly (imInediately) affected by the vagaries of volatile health care costs.
While advance funding of OPEB will not rein in actual health care costs, the flows into the plan should be more
predictable because actuarially funded benefit plans usually attempt to stabilize contribution rates. However,
due to the dynamics of the health care industry, actuarially determined contribution rates for OPEB will
probably be more susceptible to change than con1nbution rates for pension benefits.
The growth in real assets through advance funding also will provide greater benefit security for
employees/retirees, since progress of funding by tangible investments can be measured and monitored over
time. As the asset base builds and the funding ratio increases, a larger share of the revenues into the plan will
come from investment income, while the corollary portion from contributions declines. This relationship is part
of the design and was the experience in the development of pension trust funds in the U.S. over the last centuIy.
Today, reasonably well-funded defined benefit pension plans may receive up to 60% to 70% oftotal revenues
from investment income.
Standard & Poor's I COMMENTARY P43
4
Funding OPEB Liabilities: Assessing The Options
Another advantage to employers from advance funding OPEB comes from the potential ability under GASB
45 to use a higher discount rate to value liabilities than under the P A YGO method. The use of a higher discount
rate will result in lower actuarial liability and expense calculations. For employers that are expected to
contribute amounts equal to or greater than the ARC, a discount rate based on the long-term expected rate of
return on the OPEB plan's assets would be used. Plan assets would most likely be invested in a portfolio of
securities designed to generate a higher long-term rate of return similar to pension trust funds-maybe in the
7% to 8% range. Employers that continue to have no plan assets would use a discount rate based on the
employer's own investments, which might be in the I % to 3% range. Employers that have some plan assets but
are expected to contribute less than the ARC would use a blended rate. Therefore, the full, advance funding of
OPEB would generate both real cost savings from investment earnings and more favorable liability
calculations.
Some employers may choose to fund part of their OPEB actuarial liability through the use of bond proceeds.
OPEB obligation bonds contain many of the same characteristics as their sister debt instrument, pension
obligation bonds. These bonds are basically arbitrage funding, in that the proceeds are placed in a plan trust and
invested in equities, bonds, and other instruments that are expected to return a higher rate of return than the
interest cost of the bonds. Savings are projected to be generated through lower annual costs for pension
obligation bond debt service compared to the cost to pay all or a portion of the pension fund's unfunded
actuarial accrued liability.
The principal risk of this strategy is that investment returns may not meet expectations over the long-term
and the bond issue could have the effect of actually adding costs during periods of weak investment returns
instead of generating savings. Another pension obligation bond issue is that, due to debt limitations set by either
policies or statutes, this type of debt may use up bonding capacity that might have been applied to other
projects. While pension obligation bonds issued in the early 1990s have on average met with success to date
despite several rocky years, those sold in the late 1990s have been disappointing. The success of any pension
obligation bond or OPEB obligation bond in the future will depend on conservative planning and fortuitous
market timing.
OPEB Changes: Management Considerations
As employers wrestle with policy decisions in response to information provided through implementation of the
new OPEB reporting requirements, including the decisions to fund or not to fund and whether or not the
existing benefit structure is to be maintained, they will be juggling a multiple of issues. Here are some of them:
Competitive position
The principal reason employers promise retirement benefits to employees is to help attract and keep qualified
personnel. Like all employment sectors, state and local governments must offer to employees a combination of
salary, benefits, and job satisfaction that will maintain adequate staffing to deliver the services required and at a
level of quality expected by the community. To the extent that any diminution of benefits undercuts a
government's competitive ability to hire good people, its mission may be compromised.
Affordability
When the OPEB valuations are completed, some employers may find that the advance funding of GASB 45
annual OPEB costs is just too expensive given the budget's resources. This is the point at which some of the
options mentioned above to mitigate OPEB exposure might be considered. Are there feasible ways to lower the
www.standardandpoors.com
P44
5
Funding OPEB Liabilities: Assessing The Options
OPEB liability or should the old P A YGO practice simply be continued? Also under consideration will be any
new revenue sources or areas where fees or taxes could be increased to cover the added costs. Given the recent
pressures from other cost centers, including pensions, public safety, and health care (non-retiree), finding
additional resources will be challenging in most cases.
Political hazards
Even if increasing OPEB costs are "affordable," they may not be politically palatable. For example, private
sector workers, as voters, who do not have as high a level of health care coverage as their local government
employee neighbors, may resist any increases in government taxes or fees to cover higher OPEB contributions.
Management will have to be sensitive to this issue.
Legal issues
A major legal issue that is again being raised as part of the OPEB reporting change discussion is whether an
employer can reduce this type of retiree benefit that has been promised to certain employees. Whereas many
states have strong constitutional or statutory protections against taking away pension benefits that have been
granted, the legal status of OPEB is frequently unclear. Also, pension protections have been bolstered by
extensive case law over the decades. A further complicating legal factor is that most OPEB promises have been
made through"collective bargaining agreements and these benefits mayor may not be continued upon contract
renewal. Even in the absence of a written agreement, state and local government employers may have
reportable OPEB liabilities if the benefits are based on any substantive plan (one that is understood by the
employer and its employees). As the changes in OPEB reporting advance, it is likely that related attempts to
alter benefits in some cases will end up in the courts.
Standard & Poor's I COMMENTARY P45
6
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A
B
City of La Porte
Community Investment Fund (036) Summary
Revised
Beginning Fund Balance 9/30/06
662,265
Plus Estimated 06-07 Revenues
Less Estimated 06-07 Expenditures
Operating Expenditures
Mainstreet Building Improvements
Total Expenditures & Commitments
230,293
138,000
145,000
Estimated Fund Balance 9/30/07
Plus 07-08 Revenues:
Industrial Payments (2.5%)
Interest Income
283,000
609,558
179,487
20,000
Total Revenues
199,487
Equals Total Resources
Less 07-08 Expenditures:
Tourism Development
Economic Development*
Other
Debt Payment
Utilities/Lease Space
Contingency
809,045
40,000
20,000
50,000
16,008
8,000
Total Expenditures
134,008
Ending Fund Balance 9/30/08
675,037
Revenues
Expenditures & Commitments
Revenues over Expenditures
Estimated
2006-07
230,293
283,000
(52,707) **
*Reduced payment to Alliance.
**2006-07 - One-Time Expenditures & Reserves:
Mainstreet Building Improvements (912 Main)
$
$
P1
Projected
2007 -08
199,487
134,008
65,479
145,000
145,000
City of La Porte
Community Investment Fund (036)
Statement of Revenues
Actual Budget Revised Projected
Object Description 2005-06 2006-07 2006-07 2007-08
Charges for Services:
404.01-00 Industrial Payments 188,891 174,809 205,293 179,487
Charges for Services Subtotal 188,891 174,809 205,293 179,487
Administrative Transfers:
480.01-42 Transfer from General Fund 500,000
Administrative Transfers Subtotal 500,000
Interest:
483.01-00 Interest Income 12,548 6,000 25,000 20,000
Interest Subtotal 12,548 6,000 25,000 20,000
Total Community Investment Fund Revenues 701,439 180,809 230,293 199,487
~,-
P2
City of La Porte
Hotel/Motel Occupancy Tax Fund (037) Summary
Revised
Beginning Fund Balance 9/30/06
404,094
Plus Estimated 06-07 Revenues
Less Estimated 06-07 Operating Expenditures
Less Estimated 06-07 CIP Commitments and Expenditures
Reserve for Mainstreet
Reserve for Beach Nourishment
Total Expenditures & Commitments
Estimated Fund Balance 9/30/07
Plus 07-08 Revenues:
Occupancy Tax
Interest Income
Total Revenue
Equals Total Resources
Less 07-08 Expenditures:
Non-Departmental
Mainstreet
Transfer to Sylvan Beach Fund
Transfer to Golf Course Fund
Debt Payment
2008 Reserve for Beach Nourishment
Total Expenditures
Ending Fund Balance 9/30/08
50,157
94,600
355,000
20,000
144,000
157,346
25,000
40,000
14,352
26,000
358,800
428,346
144,757
189,791
375,000
564,791
406,698
158,093
Revenues
Expenditures & Commitments
Revenues over Expenditures
*2006-07 - One-Time Expenditures & Reserves:
Reserve for Mainstreet
Consulting (Branding Image, Overall Schematics for
Downtown & Website Development)
Marketing Workshop ED for Business Owners
Reserve for Beach Nourishment
Chamber - Festival (Extra)
**2007-08 - One-Time Expenditures & Reserves:
Reserve for Beach Nourishment
P3
Estimated
2006-07
358,800
573,103
(214,303)*
Projected
2007 -08
375,000
406,698
(31,698)**
$
50,157
22,000
$
10,000
94,600
30,000
206,757
$
26,000
26,000
City of La Porte
HoteVMotel Occupancy Tax Fund (037)
Statement of Revenues
Actual Budget Revised Projected
Object Description 2005-06 2006-07 2006-07 2007-08
Charges for Services:
405.03-00 Occupancy Taxes 257,151 297,500 337,500 355,000
Charges for Services Subtotal 257,151 297,500 337,500 355,000
Miscellaneous:
410.07-00 Donations 17,495
Miscellaneous Subtotal 17,495
Administrative Transfers:
480.01-42 Transfer from General Fund
Administrative Transfers Subtotal
Interest:
483.01-00 Interest Income 30,246 37,000 21,300 20,000
Interest Subtotal 30,246 37,000 21,300 20,000
Total Hotel/Motel Tax Fund Revenues 304,892 334,500 358,800 375,000
P4
OTHERNUUNSTREETPROJECTS
- Discussed, but not approved -
07 -08
Greenspace at 5 Points - purchase land, rehabilitate site/remove concrete
Gateway Entry at SH 146 & Main Street - working with the Alliance
60,000
150,000
HGAC Grant
MAIN STREET CONNECTION (Streetscaping along Main Street & San Jacinto)
City's 20% match = 1,282,477 + 20% est. inflation (256,495) = $1,538,972
Wayfmding signage design for all of La Porte
Watertower - artwork and lighting
Christmas decorations
100,000
50,000
50,000
2007-08 Potential New ProjectslExpenses
. Beach House
. Main Street Part-time employee
P5
c
La Porte-Bayshore Heritage Society - City of La Porte Agreement
Proposed Modifications
April 14, 2007
Overview - Staff has received an informal request to review the current
Agreement with the La Porte-Bayshore Heritage Society pertaining to operations of the
Sylvan Beach Depot facility. The Heritage Society owns the actual building and the City
of La Porte owns the land it sits on. The Current Agreement calls for specific areas of
responsibility, as follows:
o City pays for water, sewer, and garbage collection, and maintains property
outside (previous) fence boundary. The Heritage Society pays for electricity,
natural gas, and other utilities, as well as interior and exterior maintenance of the
building, taxes on building and contents.
o The Heritage Society is responsible for insurance for the building, contents,
property, & liability coverage.
o The Heritage Society agrees to operate the depot building (and any future
acquired buildings) as museums.
The current agreement does not address the maintenance, etc., of the Original
Library Building that was moved onto the property after the agreement was signed in
February 2000 (except as noted above), the new fence that was recently installed, or
handling of other future buildings (Le. the Mock House) that may be added. Due to a
shortage of available funding, the Heritage Society is asking the City of La Porte to
participate more in the operation of the facility as follows:
o The City to consider paying for electricity, natural gas and other utilities for both
buildings.
o The City to consider paying for liability and property insurance coverage for the
buildings including wind and flood insurance, contents, and other property (Le.
antique car) owned by the Heritage Society.
o The City to consider paying for janitorial service for the buildings.
o The City to consider paying for minor repairs, and interior and exterior
maintenance of the buildings.
Analysis - Making these changes will add somewhat to the City's expense of
operations for the total facility in the short term, and may result in considerably more
expense over the long term life of the agreement (current agreement is for twenty years, of
which fourteen years remain). A new agreement, if undertaken, should be written to
assure that the Heritage Society does not remove the depot or other buildings from the
premises during the term of the agreement. Staff has prepared an estimate of the
additional costs that would be incurred, should all of the contemplated changes be
implemented (see attached spreadsheet). A number of assumptions and additional
information has been prepared for your review (see attached Assumptions).
During the Council workshop on this subject earlier this year, the subject of
insurance for the Depot was broached. At that time it was stated that the Heritage Society
wanted to pay for their insurance at the City's prevailing rate. Clarification of the TML
position on this subject is included in the attached letter from TML's adjuster, but in
summary, what needs to happen for TML coverage is, the agreement needs to state that
the City is responsible for insurance, and the City needs to pay for it. This could be
Page 1 of 4
P1
accomplished (in the agreement) by having the Heritage Society present an annual
payment equal to the cost of insurance, to the City of La Porte.
Summary - Staff is requesting direction from City Council as to the future direction
of this cooperative agreement. Three things can happen.
1. Leave the agreement intact.
2. Revise the agreement to incorporate all of the proposed changes
3. Revise the agreement to incorporate some of the proposed changes at
Council's discretion.
If we move forward with the requested changes, the agreement will be rewritten by
the Legal Department, incorporating the necessary framework for future operations. Then
the agreement will be presented to the Heritage Society board for approval, and then to
City Council for approval.
If Council decides to move forward, there are several additional issues that should
be addressed:
· Currently the Depot museum is open only on the last Thursday of the month. If
Council contemplates using Hotel/Motel funds, is this sufficient to meet the
criteria for that use?
· The insurance property deductible is $25,000 for City property under the TML
risk pool coverage. If there is a claim at the Depot under this policy, who pays
the deductible?
Page 2 of 4
P2
Additional Information and Assumptions
· The replacement value of the Depot building has been undervalued for
insurance purposes in the past. Should Council assume this responsibility,
we would propose insuring the Depot and other buildings at their
replacement cost. Mr. Graham Luhn, A.I.A., with substantial experience in
restoration and repair of historic depots, inspected our Depot during the
TxDOT S.T.E.P. Grant process. He places the replacement value at
approximately $200,000 for the Sylvan Beach Depot and attached canopy.
(does not include replacement costs for Library, caboose, or future
buildings ).
· For discussion purposes we are assuming a 3.5% increase annually for
costs (including replacement costs of the Depot) for the life of the
agreement. For this purpose, we do not assume an increase in the
coverage rate of $.13 per hundred (TML's coverage cost to the City with a
$25K deductible).
· We are using 2006 costs provided by the Heritage Society for utility costs
and other expenses. The City of La Porte is currently paying for water
service as most of water consumption is for grounds maintenance.
Electrical costs will increase because another building (Original Library)
has been added.
· Additional maintenance costs such as repair and janitorial, are estimated
by City staff based on similar buildings and maintenance practices.
· Assumes content value at $20,000 (will need itemized, appraised valuation
from Heritage Society for more detailed cost).
· Liability insurance for building is assumed at the same rate as Heritage
Society 2006 number.
· Antique automobile valued at $12,000 (based on EBay sales estimate and
rough estimate by David Brady). TML fleet coverage for CoLP vehicles has
non-negotiable $1 OK deductible, so the automobile cannot be insured
through TML. David Brady can obtain insurance through a company called
J.C. Taylor Insurance. With the assumption of $12K value, $250
deductible, used 7-8 times per year, liability and collision coverage would
be somewhere south of $200 per year.
Recent Projects to Date, and Projected Projects for the Heritage Society
RECENT PROJECTS
· Initial Kaneka Texas grant to the City of La Porte was $30,000 paid for: 1)
purchase of two lots on north end of property to consolidate all the property
under the CoLP ownership; 2) paid for a portion of the ornamental fence
surrounding the property. Total cost of these two projects was approximately
$62,000, City of La Porte share: $32,000.
· Pending interior sidewalk project estimated cost of $10,000, with $5,000
paid for by Kaneka Texas gift, and $5,000 from City 015 joint ventures
account. City of La Porte share: $5,000.
Page 3 of 4
P3
· Book Project - approximately $3,000 from City's Main Street budget for
computer and software and labor (remains as City property).
Total City of La Porte expenditures/encumbrances on behalf of the Heritage Society:
$40,000.
PROJECTED FUTURE PROJECTS
· P.J. Mock House Donation - will require +/- $8,000 for moving onto site,
plus additional expenses (Le. water, sewer, electricity hookups, etc.)
· S.T.E.P. Grant - funding of the proposed grant has been cut by TxDOT
with little hope of restoration. If revived, City obligation of 20% match for
the total grant.
· Possible closure of Bayshore Drive between Sylvan Beach Park and the
Depot property. Cost for this project is undetermined.
· Additional projects?
· Potential private funding?
~"-
Page 4 of 4
P4
Estimated Cost to the City of La Porte for
Assumption of La Porte Bay Area Heritage Society
Depot Expenses
April 14, 2007
IAnnual Estimated Costs
Insurance
Liability Insurance (per Heritage Society)
Property Insurance at TML rate ($25,000 ded.), see Assumptions
Content Insurance per assumption, at TML rate ($1,000 ded.)
Automobile Insurance, est. $10K (not insurable throughTML) see Assumptions
Subtotal
Utiliites
Electrical, plus an additional building (see Assumptions)
Gas
Water
Burglar Alarm
n/a
Subtotal
Maintenance
Custodial Service (per Susan Kelley)
Bi-weekly Interior & Exterior Inspection (Park Facility Maintenance Staff)
Minor Repairs and Equipment Replacement (i.e. central air, roof, vandalism, etc.)
Subtotal
Total Estimated Annual Costs
Projected costs over life of agreement, 20 years @ 3_5% annual increase
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
Year 8
Year 9
Year 10
Year 11
Year 12
Year 13
Year 14
Year 15
Year 16
Year 17
Year 18
Year 19
Year 20
Agregate total cost to City, for term of agreement (assuming all obligations)
P5
$237
$260
$75
$200
$772
$1,800
$600
$530
$2,930
$1,200
$720
$1,800
$3,720
$7,422
7,522
7,785
8,058
8,340
8,632
8,934
9,246
9,570
9,905
10,252
10,611
10,982
11,366
11,764
12,176
12,602
13,043
13,500
13,972
14,461
$212,720
04/05/0i 09: 08 FAX: 512 491 2404
TI1L-IRP UNDER~RITING
,,----
__tal 001
CITY OF LA PORTE
, , , '~':, " ,: '," ," .' .,' ':,' ,I~ I ':,' 'i
, ,Q,F p:'\"C 'E;-.,Nl;;E,~,~.p~f,3AN,q ~J~ ;',<::q<,'
, 'Department ofHurn'ar{Resou'rceS';":';l,' '
March 27, 2007
FROM: Bill Rankin
UNDERWRITING
APR 0 2 2007
E_ AMASON
TO: Jay Waddell, UndefWriter - TML Risk Pool
SUBJ: Insurance Coverage for La Porte Heritage Society
I have been instructed to get confirmation from you re: the above. As you know, the City
may desire to furnish insurance coverage for our local Heritage Society. It is my
understanding that the Risk Pool is able to extend coverage with an agreement/contract
between the two entities. The agreement will state that the City is to be responsible for
said coverage/so
The City would like to request written confirmation of the above explanation as
presented. Please make any correction/s necessary to this understanding should any of
my information be incorrect.
The City appreciates your assistance and cooperation in this matter.
~~
Bill B~Jlkin .
Safety/Loss Prevention Coordinator
Bill:
You are absolutely correct. If the City and Heritage Scx::iety, enter into, a cxmtractual
agre6T!mt for the City or I.a Porte to provide the insurance ccwe:r-a.ges on the Heritage Society
property I 'lML--IRP will ba glad to do so_ Just let Ire koow if and when this agreement is executed
andf1l1atJ~~.s~e.
Jay~, CPCU ~l
Senior Utlderooiri ter
P6
eBay Motors: Ford: Model A (item 110109335042 end time Apr-Q...
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1929 Ford : ModeJ A TRUCK
1929 FORD MODEL A PICKUP TRUCK RESTORED
Miles: 6397
Transmission: Manual
Engine: 4
Warranty: No
Title: Clear
Condition: Used
Fuel Type: Gasoline
Body Type:
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Regular Cab
Interior: Black
Year: 1929
VIN Number: 2650709
Exterior: Green
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1929 FORD MODEL A PICKUP TRUCK RESTORED. STOCK AS FROM FORD MOTOR COMPANY. ALL STEEL, ROCK MOSS
GREEN, BlACK FENDERS, BLACK LEATIlERETTE INTERIOR. SIDE MOUNT SPARE. VARNISHED WOOD BED AND SIDE
BOARDS. 40 RH.P. 200 CUBIC INCH FLATHEAD 4 CYLINDER ENGINE. WITH 3-SPEED MANUAL TRANSMISSION.
WE PERSONALLY OWN AND DRIVE THIS FINE AUTOMOBILE, IT RUNS, DRIVES, SHIFTS, AND
STOPS EXCELLENT.
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P7
4/5/2007 12:36 PM
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4/5/2007 12:36 PM
P8
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SOLD AS-IS WITHOUT WARRANTY, WE WILL HELP ARRANGE SHIPPING WORLDWIDE AT BUYER'S EXPENSE, TO BE PAID FOR
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4/5/2007 12:36 PM
P9
4
A
Note: Regarding Compensation and Benefits Survey for Police, EMS and Fire
· Data has been collected on salary using both TML information (and direct contact for
Police Department)
· Unfortunately, at this time the TML data did not include much information on EMS
and Firefighter positions.
· Human Resources is attempting to collect more information on EMS and Firefighters
by direct contact.
· The benefits survey is included.
· I am still working with Human Resources and Finance for ways to prepare/refine the
data to present a better overall presentation of salary plus benefits.
P1
TML Survey
Search Results for Fire Marshal. No comparison salary provided.
Missouri City
Deer Park
Fire MarshaVEM Coor
Fire Marshal
I Fire Marshal
Fire Marshal
51,996.00
43,582.00
50,952.00
62,394.00
54,477.00
61,146.00
72,792.00
65,372.00
71,340.00
Volunteer Position
TML
4/9/2007
P2
,-
TML Survey
Search Results for EMS Director. No comparison salary provided.
Difference
2,334.00
2,916.00
3,498.00
9,546.54
Friendswood
Su arland
No information to com are
EMS - Non paid ositions
Contracted to Fort Bend
Difference
15,956.00
6,959.50 19,736.00
15,642.00
Difference
0.00
0.00 0.00
0.00
- Position does not exist in other cities
Difference
0.00
0.00
0.00
0.00
- Position does not exist in other cities
TML
4/9/2007
P3
TML Survey
Search Results for Assistant Fire Chief. No comparison salary provided.
Friendswood
Assistant Fire Chief
70,900.00 79,762.50 88,625.00
Difference
(7,904.00) (3,757.13) 1,352.00
6,740.72
Search Results for Fire Private. No comparison salary provided.
Deer Park
Volunteer Fire Department
Volunteer Fire Department
Volunteer Fire Department
54 36,520,00 I
39,288.00
35 824.00
Difference
(2,516.00) 1,003.63 3,749.00
(602.47)
4/912007
P4
TML Survey
Search Results for Assistant Police Chief. No comparison salary
Difference
(5,440.00)
(2,644.00)
152.00
1,259.76
Search Results for Police Chief. No comparison salary provided.
69,780.00
66,888,00
73,380.00
87,222.00
80,262.00
88,050.00
101,460.00
107,124.00
91,866.00
104,664.00 104,628.12
93,636.00 93,396.00
102,720.00 94,812.00
99,756.00
(3,744.00)
(2,618.40) 5,622.10
Search Results for Police Lieutenant No comparison salary provided.
Police Lieutenant 65,664.00 68,562.00 71,460.00 68,928.00
I Police Lieutenant 4 56,268,00 66,738.00 77,208,00 72,684.00
, Friendswood I Police Lieutenant 45.948.00 59,454,00 72,960.00 58,632.96
La Porte Police Lieutenant 60 048.00 62,358.00 64,668.00 64,665.12
Lea ue City Police Lieutenant 68.532.00 70,560.00 72,588.00 70,560.00
Police Lieutenant 52,500.00 63,000.00 73,500,00 63,060.00
60,996.00 68 628.00 76,260.00 71 940.00
Difference 1482.86 (3256.29) (7995.43) (2544.89)
TML
4/912007
P5
,'-
TML Survey
36,264.00 44,682.00 53,100.00 48,096.00
Deer Park Patrol Officer 41,916.00 49,788.00 57,660.00 49,788.00
Friendswood Peace Officer I 36,000.00 40,500.00 45,000.00 37,580.88
La Porte I Police Officer 34 35,736.00 44,328.00 52,920.00 44,549.16
League City I Police Officer 55 48,876.00 53,778.00 58,680.00 51,000.00
Police Officer 39 35,424.00 42,510.00 49,596.00 38,100.00
44,016.00 51,714.00 59,412.00 49,908.00
32,160.00 39,786.00 47,412.00 43,284.00
Difference (3063.00) (1557.75) (846.86) (1025.42)
54,684.00 59,214.00 63,744.00 56,376.00
50,940.00 60,498.00 70,056,00 58,812.00
4 43,764.00 54,972.00 66,180.00 54,921.96
9 53,772.00 56,262.00 58,752.00 58,757.88
9 59,268.00 63,558.00 67,848.00 62,136.00
9 46,440.00 55,728.00 65,016.00 53,064.00
53,004.00 60,948.00 68,892.00 60984.00
Difference 2,076.00 (2,478.00) (7,032.00) 893.33
TML
4/9/2007
P6
Chief Reff Survey
Patrol Officer
35,734.40 44,324.80 52,915.20
Deer Park ! Patrol Officer 43,700.00 52,935.60 62,171.20
,
League City i Patrol Officer 46,508.80 53,486.70 60,464.60
Baytown Patrol Officer 36,857.60 46,009.60 I 55,161.60
Friendswood I Patrol Officer 36,004.80 48,016.80 60,028.80
'Missouri City I 41,496.00 49,795.20 58,094.40
I Patrol Officer
Sugar Land Patrol Officer 44,012.80 51,719.20 59,425.60
I Round Rock Patrol Officer 40,830.40 50,793.60 60,756.80
Patrol Officer 38,230.40 40,424.80 I 42,619.20
45,676,80 51 989.60 58,302.40
(5,170.80) (4,624.79) (4,078.78)
,
I Se
'La Porte eant 53,768.00 56,264.00 58,760.00
Deer Park Sergeant 50,939.20 62,753.60 74,568.00
I
i League City , Sergeant 61,068.80 65,488.80 69,908.80
I Baytown I Sergeant 57,699.20 61,443.20 165,187.20
I I Sergeant 166,185.60
I Friendswood 43,763.20 54,974.40
I I Sergeant
Missouri City 51,480.00 57,917,60 64,355.20
Sugar Land I Sergeant 52,998.40 60,944.00 68,889.60
Round Rock Sergeant 57,075.20 64,916.80 72,758.40
I
53,040.00 55,234.40 57,428.80
I Difference
(842.40)
(4,486.56) (8,130.72)
Information from Reff
4/9/2007
P7
Lieutenant
1 Lieutenant 62,358.40 64,667.20
Deer Park Lieutenant 63,544.00 74,578.40 85,612.80
I League City I Lieutenant 70,595.20 72,685.60 74,776.00
I I
I Ba own Lieutenant 66,310.40 69,856.80 I 73,403.20
Friendswood I Lieutenant 45,947.20 59,456.80 72,966,40
Missouri City I . 58,926.40 66,289.60 73,652.80
i lieutenant
Sugar Land I Lieutenant 61,006.40 68,629,60 I 76,252.80
69,492.80 76,783.20 1 84,073.60
62,732,80 64,927.20 167,121.60
I
in 55,681.60 72,570.80 I 89,460.00
Deer Park ! Captain 66,539.20 78,093.60 89,648.00
I
League City I Captain 75,524.80 79,008.80 82,492.80
I Captain I
Baytown 74,214.40 78,748.80 83,283.20
t Friendswood Captain 48,235.20 65,613.60 82,992.00
,
'Missouri City Ic . 63,835.20 73,413.60 82,992.00
' aptam
I
i Captain 68,993.60 75,888.80 82,784.00
I Captain 79,705.60 88,431 .20 97,156.80
Ic . 70,616,00 74,682.40
! aptaln
(5,096.36)
3,042.32
Information from Reff
4/9/2007
P8
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J1 ~~~~ ~ ~ ~ ~ ~ N N N N N N NN N N C"") C"") C"")
~OOOO LD LD LD LD LD LD LD 0 0 0 0 0 0 0 0 0 1..1") LD
ON ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ N N N N N N N N N N N
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5
A
La Porte Recreation & Fitness Center, La Porte Swimming Pool Operations,
and Sylvan Beach Pavilion
Summary of Operations
Comparison for Past 3 Years
La Porte Rec. &
Fitness Center
FY 03-04
FY 04-05
FY 05-06
CCipital
Expenditur
$ 5,422
$ 8,383
$ 8,955
$
$ 58,649
P1
City of La Porte
Pool Season Summary 2004
Summary of Operations
October 4, 2004
Revenues, Expenditures, Applicable Fees, and Charges
Revenues:
Admissions
Wave Pool $108,498
NW Pool 9,669
Fairmont Pool 1,159
BrooJqJlen Pool 1,668
San Jacinto Pool 6,473
Rentals
Wave Pool Rentals 16,200
NW Pool Rentals 2,300
Concessions
Wave Pool Concessions 5..058
Passes
IA<lUattc Season Pass (aU pools) 1,995
Wave Pool Pass 5,100
Municipal Pool Pass (neighborhood) 1,065
Total Revenues $159,185
Expenditures:
Personnel
Aquatics Coordinator $16,559
Pool Manaaers 32,528
Pool Guards 72,126
Maintenance Personnel 16,099
B~fits FTE {estimated @ 400/0) 13,003
Professional Services
Red Cross Performance Audit 750
Red Cross Certification 0
Bel/otte Contract 31,127
Supplies
~Materials and Chemicals 31,991
IAQuatic Supplies and uniforms 9,770
Services and Charaes
Water 11,375
Electricity 18,199
Te4 524
Capital Outlay 0
Total Expenditures $254,111
Total Revenues $159,185
<Total Expenditures> $254,111
Net Profit/Loss $94,926
Admission Rafes
Wave Pool
.00 Non-Res. Adults & Child
$3.00 Adults and Children
$1.00 Seniors
No Charge - 2 yrs. And under
Northwest & Neighborhood Pools
$1.00 Adults and Children
No Charge - 2 Yrs' And under
Rentals
Wave Pool $125 per hr. minimum 2 hrs.
NW Pool $ 100perhr. minimum 2 hrs.
Passes
Season Pass, tod.$45 f"es, 55 noo-res.
Season Pass, Fam. $120 res, $145 non-res.
Wave Pool (20 Visit Pass)$60 res.& non~res.
Municipal Pass Ind. $20 res. & non~res.
Municipal Pass, Fam. $45 res. & non-res.
*
*Figures includes $2,980.16 O.T.
*Figuresincludes$7,080.080.T.
*
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JAn. tieason Sum~,~
Summary of Operations
November 17, 2005
Revenues, Expenditures, Applicable Fees, and Charges
Revenues:
Admissions
Wave Pool $105,916
NW Pool 9,590
Fairmont Pool 1,544
BrooJqJJen Poot 1,493
San Jacinto Pool 7,728
Rentals
IWave Pool Rentals 15,537
INW Pool Rentals 1,900
Concessions
Wave Pool Concessions 4,069
Passes
Aquatic Season Pass (all pools) 2,420
Wave Pool Pass 3,840
Municipal Pool Pass (neighborhood) 1,460
Total Revenues $155,497
E d.
xpen itures:
Personnel
AQuatics Coordinator $17,139
Pool Managers 34,315
Pool Guards 78,006
Maintenance Personnel 13,456
Benefits FTE (estimated @ 40%) 12,238
Professional Services
Red Cross Performance Audit 750
Red Cross Certification 360
Bellotte Contract 32,193
SUPllies
. Materiatsand Chemicals 29,529
AQuatic Supplies and uniforms 3,767
Services and Charaes
Water 9,424
Electricity 28,904
Telephone 434
Capital Outlay
Total Expenditures $260,515
Total Revenues $155,497
<Total Expenditures> $260,515
Net ProfrtlLoss $105,018
Admission Rates
Wave Pool
.00 No - es. A ults & C i1d
$3.00 Adults and Children
$1.00 Seniors
No Charge - 2 yrs. AQIj..under
Northwest & Neighborhood Pools
$1.00 Adults and Children
No Charge - 2 yrs. And .under
Rentals
Wave Pool $125 per hr. minimum 2 hrs.
NW Pool $ 100 per hr. minimum 2 hrs.
Passes
Season Pass, Ind.$45 res, 55 non~res.
Season Pass, Fam. $120 res, $145 non-res.
Wave Pool (20 Visit Pass)$60 res.& non~res.
Municipal Pass Ind. $20 res. & non-res.
Municipal Pass, Fam. $45 res. & non-res.
*
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* Figure includes $ 4410.00 O.T
*
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City of La Porte
,J~tSeason Summary 2006
Summary of Operations
December 1, 2006
Revenues, Expenditures, Applicable Fees, and Charges
Revenues:
Admissions
Wave Pool $88,768
NW Pool 9,298
Fairmont Pool 1,401
Brook glen P()(}j 1 ,490
San Jacinto Pool 8,403
Rentals
Wave Pool Rentals 19,279
NW Pool Rentals 1.975
San Jacinto Pool 1,400
ConCessions
Wave Pool Concessions 3.270
Passes
Aquatic Season Pass (all pools) 1,855
Wave Pool Pass 2,820
MuniCipa1 Poo1 Pass (neigl1bomood) 1,125
Total Revenues $141,084
Expenditures:
Personnel
Aquat~ Coordinator $14,556
Pool Managers 39,357
Pool Guards 97.712
Maintenance Personnel 9.375
Benefits FTE 9,572
Professional Services
Red Cross Performance Audit 825
Red Cross Certification 420
Bellotte Contract Guards 26.722
Supplies
Materials and Chemicals 35,928
Advertising Ufeguaro Positions 425
Uniformslt-shirts/bags 6,634
1 st Aid Supplies 1.445
Mise. Supplies 5,728
Services and Charges
Water 24,734
ElecttiCllv 04,5"94
Telephone 450
Capital Outlay
IWave Pool Renovations GEN913 58,649
Total Expenditures $387,127
T'Otat Revenues $141 ;084
Admission Rates
Wav 5.00 Non-Re . A Its & h'ld
$5 Non-resident Adult & Children
$3 Resident Adult & Children
$1 SeniGP.>
No Charge - 2 yrs. And under
Northwest & Neighborhood Pools
$1 Adult and Children
No Charge - 2 yrs. And under
Rentals
Wave Pool- $125 per hr., minimum 2 hrs.
San Jac Pool ~ $50 per hr.. minimum 2 hIS.
NW Pool - $50 per hr., minimum 2 hrs.
Passes
$ea&on Pass, lnd.$45 res, 05 non-res.
Season Pass, Fam. $120 res, $145 non-res.
Wave Pool Pass (20 visits) $40 res & non-res.
Municipal Pass 1M. $20 res. & non~res.
Municipal Pass, Fam. $45 res. & non-res.
-Includes OT
-Includes OT
**-
Water & Electric service year
round (maintenance)
****
Phones operational, May - September
****
P6
<Total Expenditures>
Net ProfrtlLoss
$387,127
-$246,043
P7
B
-
City of La Porte
Recreation & Fitness Center, FY 2003-2004
Summary of Operations
March 3, 2005
Revenues, Expenditures, Applicable Fees, and Charges
Revenues:
Memberships
Residents $176,398
Non-Residents 34,220
Corporate 32,348
Upgrades 906
Miscellaneous Revenues
Class RegistrationslEscrow 34,429
Guest Fees 12,605
Pool Fees 105
Hotel Fees 650
New 1.0. Fees 430
Total Revenues $292,091
Expenditures:
Personnel
Park Maintenance Repairs $3,731
Salaries - RFC Staff 142,768
Benefits FTE 47,182
ProressbnalServ~es
Janitorial Contract 14,725
AlC Maintenance Aoreement 1,830
AlC Repairs 6,045
Recreation Equip Maint Agree. 1,980
Instructor Fees 24,979
Refunds(memb & classes) 2,011
Travel Expenses 156
Advertisina 330
Supplies
Postage 772
Printino & Reproduction 383
Cleanino Supplies 188
Athletic Supplies 597
Medical Supplies 280
Misc Supplies 2015 5,105
Staff Shirts 583
Rec Edu Equip Repairs 6,394
Serv~es and Charqes
Water 2,688
Electricitv 35,691
Natural Gas 8,460
Telephones 1,070
Subscriptions 36
Capital Outlav
ICardio & Strength Equip 5,422
Total Expenditures $313,406
Total Revenues $292,091
<Total Expenditures> $313,406
Net Profitlloss - Actual -$21,315
Membership Fees
Basic Membership Resident Non-Resident I
Individual Quarterly 44 78
Individual Annual 94 178
Family Quarterly 64 118
Family Annual 178 346
Senior Ind.Quarterly 27 44
Senior Ind. Annual 52 94
Senior Fam. Quarterly 37 64
Senior Fam. Annual 94 178
Deluxe Membership Resident Non-Resident I
Individual Quarterly 58 106
Individual Annual 154 298
Family Quarterly 88 166
Family Annual 298 586
Senior Ind.Quarterly 34 58
Senior Ind. Annual 82 154
Senior Fam. Quarterly 49 88
Senior Fam. Annual 154 298
Attendance - RFC
84,060 VISITS
AVERAGE DAILY ATTENDANCE - 233 VISITS
Expenditures per visit
<Less Revenues per visit
Cost of Service Provision - Gen. Fund
P1
$3.54
$3.30
$0.24
City of La Porte
Recreation &~C1!nter, F't2004-2005
Sumnary of Operations
March 23, 2006
Revenues, Expenditures. Applicable Fees. and Charges
Revenues:
Memberships
Residents $164.586
Non-Residentt; 41,226
COTPOrate 24,957
Admin Fees 16,910
MisceUaneous Revenues
Class ReaistrationstEscrow 42,963
Guest Fees 14,397
Pool Fees 75
Hotel Fees 515
New 1.0. Fees 455
Art Class 450
Cheer Class 316
Total Revenues $306,850
Membership Fees
Basic Membership Resident Non-Resident I
Individual Quarterlv 44 78
Individual Annual 94 178
Family Quarterly 64 118
Family Annual 178 346
Senior IOO.Quarterlv 27 44
Senior Ind. Annual 52 94
Senior Fam. Quarterlv 37 64
Senior Fam. Annual 94 178
Deluxe Membership Resident Non-Resident I
Individual Quartertv 58 106
Individual Annual 154 298
Family Quarterly 88 166
Family Annual 298 586
Senior Ind.Quarterlv 34 58
Senior Ind. Annual 82 154
Senior Fam. Quarterly 49 88
Senior Fam. Annual 154 298
Expenditures:
Personnel
Park Maintenance Repairs $6,250
Salaries - RFC Staff 156.116
Benefits FTE 52,048
Profess/ana/Services
Janitorial Contract 16.012
A1C Maintenance Agreement 2,650
A1C Reoairs 5,543
Recreation EQuip Maint A!:lree. 1,980
Instructor Fees 34,875
Refunds(memb & classes) 907
Travel Exoenses 212
Advertisina 330
Sum tIies
Postage 616
Prlntina & Reproduction 383
Cleanina Supplies 522
Athletic Su DDlies 1,5...00
Medical Su oolies 123
Mise SuDOl ies 2015 7,066
Staff Shirt10 500
Rec Edu Eauip Repairs 8,4n
Pool Chemicals - Pulsar 4,200
Services and Charaes
Water 2,682
ElectrICItY 23,656
Natural Gas 10,021
T e1eohones 1140
Subscriptions 180
CaDi al Outlav
Cardio & Strength Eauio 8,383
Total Eiiieiiditures $346,462
Attendance - RFC
81,868 VIS1TS
AVERAGE DAILY ATTENPANCE - 230 VISITS
Expenditures per visit
<Less Revenues per visit
Cost of Service Provision - Gen. Fund
Total Revenues $306,850
<Total Exoenditures> $346,462
Net ProfrtlLoss - Actual -$39,612
P2
$3.91
$3.46
$0.45
City of La Porte
Recreaiol:t&-FitflessCenter, PI' 2()OS.2006
Summary of Operations
December 1, 2006
Revenues, Expenditures, Applicable Fees, and Charges
Revenues:
Memberships
Residents
Non-Residents
C rate
Administrative Fees
Basic Membership Resident Non-Resident 1
tndividual Quartertv 44 7~
Individual Annual 94 178
Familv Quarterlv 64 118
Family Annual 178 346
Senior Ind.OuarterIV 27 44
Senior Ind. Annual 52 94
Senior Fam. Quarteriv 37 64
SeriiorFam. Annual 94 178
Miscellaneous Revenues
Class'R -lStrationslEscrow
Guest Fees
Pool Fees
HoteI--Fee6
New 1.0. Fees
Ra uetball Court Fees
Resident Non-Resident
~OO
154 298
88 166
298 586
34 58
82 154
49 88
1'S4 '298
Ip
Total Revenues
$289,747
Exoendltures:
Personnel
Park Maintenance Repairs $4,379
Salaries - RFC Staff 133,646
:Benefits FTE 42;375
Professional Services
Janitorial Contract 15,024
AlC'"Mainlenance Aareement i383
AlC Reoairs 1,184
Recreation EQuip Maint Aaree. 1,980
Jnstructor F J!es 6.373
Refunds(memb & classesl 2,433
Travel ExDenses 310
Advertisina 330
SUI'I )/ies
Postage 669
Printma & Reproduction 338
CleaninQ SUPDlies 309
Athletic Supplies 2,144
Medical SunoIies 172
Misc$uDDlies2015 2,564
Staff Shirts 690
Rec Edu EquiP R~irs 10.487
Services and Charaes
Water 2,618
Electricitv 50,076
Natura1 "Gas 14 006
T eleDhones 1,070
SubscriDtions 80
ro"'...... f..'.Duflav
.
Cardio & Strenath EauiD 8,955
Total EXPenditures $303,095
Attendance - RFC
84,060 VISITS
AVERA"GE1>A1tY1( I I t:NPANC1:--z33 VISITS
Expenditures per visit
<Less Revenues per visit
Cost of Service Provision - Gen. Fund
. Total Revenues $289,747
<Total EXDenditures> $303,095
Net ProfitILoss - Actual -$13,348
P3
$3.42
$3.27
$0.15
c
-
Attachment 3
City of La Porte
Sylv8fl..eeach,TV~2003-2004
October 1, 2004
Summary of Operations
Revenues, Expenditures, Applicable Fees, and Charges
Revenues: RATES AND CHARGES
Rentals Rental Rates # Of Rentals
119 Rentals of Pavilion $130,489 Day of Week Res. / Non-Res Profit Non-Profit
53 Rentals, used ConC8ssionsfRevenue 15,433 Monday 1 0 $500
96 Rentals, used Caterers/Revenues 19,693 Tuesday 4 4 $500 $300
~ Rentals, Cancelled 6,750 Tuesday 'til Noon 0 0 $200
Alcohol Permits 2,525 Wednesday 6 4 $500 $300
Total Revenues $174,890 Thursday 9 3 $600
Friday 4 26 $1,250
~ures.: ~"~'~."-""'" ~~y 5 39 $1,500
Ex -" ~w.~-~----
personnel Su ay 6 8 $900
4 Staff Salaries $92,394 New ear's Eve 0 0 $2,750
\ Benefits 42,459
S!Jpplies 4,900 /Total # of Rentals: 35 84
Sei\1i(;e$ and Charges 24,871 .-/'
Water-_____. ~ ~ Concessioniare/Caterer Rates
Electricity - 14,550 Concessionaire 27% of total charge
Telephone 2,341 Caterer 10% of total charge
Capi at Outlay I Chame for Security
Depreciation/charge to contrib cap 14,620 LPPOA $20 per hour
Adm transfer fr Hotel/Motel to fund 4,605
Total Expenditures $203,814
Total Revenues $174,890
<Total Expenditures> $203,814
Net Profit/Loss -$28,924
Cost of Service Provision per Event
Revenue Generated per Event
Deficit Cost of Operations per Event
$1,712.72
$1,469.66
$243.06
NOTE: This summary does not include any Contingency monies
The Workers Compensation and telephone charges are not charged to Department budgets
WC is included in HR budget; Telephone included in MIS budget.
WC figure is correct amount charged in HR; Telephone figure is last years with a 3% increase;
FYI: Rental rates were increased in 2000; Security rates were increased in 2003; Alcohol penn its
were increased a substantial amount ($25 to $225) end of 2003; Concession prices have increased;
and just from customer remarks, catering prices have also increased.
P1
Attachment 3
City of La Porte
SVJ.vao.Beaoh, FY 2004-2005
December 1, 2005
Summary of Operations
Revenues, Expenditures, Applicable Fees, and Charges
Revenues:
RATES AND CHARGES
Rental Rates # Of Rentals
Day of Week Res. / Non-Res Profit Non-Profit
Monday 3 -0 $500
Tuesday 2 2 $500 $300
Tuesday 'tit Noon 1 0 $200
Wednesday 2 4 $500 $300
Thursday 8 4 $600
Friday 4 25, $1,250
Saturday 3 39 $1,500
Sunday 3 6 $900
New Year's E:ve 0 0 $2,750
Total # of Rentals: 26 80
Concessioniare/Caterer Rates I
Concessionaire 27% of total charge
Caterer 110% of total charge
r ChafUe for Security I
LPPOA 1$20 per hour
Rentals
106 Rentals of Pavilion $127,394
60 Rentals, used Concessions/Revenue 1Q,927
90 Rentals, used Caterers/Revenues 18,187
21 Rentals, Cancelled 5.250
21 Alcohol Permits 4,725
Total Revenues $166,483
Expenditures:
Personnel
4 Staff Salaries (includes OT) $98,257
I Benefits 40,846
Supplies 5,540
Services and Charges 19,260
Water $ 3.792
Electricitv 27,920
Telephone 2,411
Cap; alOutlay
Depreciation/charge to contrib cap 0
Adm transfer fr HoteUMotel to fund 4,204
Total Expenditures $202,230
Total Revenues $166,483
<Total Expenditures> $202,230
Net Profit/Loss -$35,747
Cost of Service Provision per Event
Revenue Generated per Event
Deficit Cost of Operations per Event
$1,907.83
$1,570.60
$337.23
NOTE: This summary does not include any Contingency monies
The Workers Compensation and telephone charges are not charged to Department budgets
Telephone included in MIS budget - figure is last year's estimate with a 3% increase
WC figure is correct amount charged in HR;
3 rentals rescheduled toFY 06 due to hurricane Rita (1-Thursday, 1...friday, 1-Saturday).
FYI: Rental rates were increased in 2000; Security rates were increased in 2003; Alcohol permits
were increased a substantial amount {$25 to $225) ilndof 2003; Concession prices haveiAc-reased;
and just from customer remarks, catering prices have also increased.
P2
City of La Porte
~"BeaC:h:e'FY 2005-2006
December 1, 2006
Summary of Operations
Revenues, Expenditures, Applicable Fees, and Charges
Revenues:
Rentals
118 Rentals of Pavilion $123,625
62 Rentals, used Concessions/Revenue 9,594
85 Rentals, used Caterers/Revenues - 15,088
17 Rentals, Cancelled 6,830
26 Alcohol Permits 5,850
Total Revenues $160,987
E dit
xpen ures:
Personnel
4 Staff Salaries (includes OT) $94,165
Benefits 46,508
Supplies 13,936
Services and Charges 14,619
Water $ 3,996
Electricity 24,627
Telephone 2,459
Capital Outlay
Sound System Upgrade 8,154
-. Oepreciationfcharge1o contrtb cap t)
Adm transfer fr Hotel/Motel to fund 3,616
Total Expenditures $212,080
Total Revenues $160,987
<Total Expenditures> $212,080
Net Profit/Loss -$51,093
RATES AND CHARGES
Rental Rates # Of Rentals
Day of Week Res. I Non-Res Profit Non-Profit
Monday 1 1 $500
Tuesday 6 3 $500 $300
Tuesday 'til Noon 0 0 $200
Wednesday 7 4 $500 $300
Thursday 5 6 $600
Friday -g 10 $1,250
Saturday 16 29 $1,500
Sunday 7 6 $900
New Year's Eve 0 0 $2,750
Total'# of Rentals: 51 67
ConcessioniarelCatererRates
Concessionaire 127% of total charge
Caterer 10% of total charge
Charge for Security
LPPOA $25 per hour
Cost of Service Provision per Event
Revenue Generated per Event
Deficit Cost of Operations per Event
$1,797.29
$1,364.30
$432.99
NOTE: This summary does not include any Contingency monies
The Workers Compensation and telephone charges are not charged to Department budgets
Telephone included in MIS budget - figure is last year's estimate with a 2% increase
No WC amount charged this FY
FYI: Rental rates were increased in 2000; Security rates were increased in 2003; Alcohol penn its
were increased a substantial amount ($25 to $225) end of 2003; Concession prices have increased;
andjust from customer remarks, catering prices have also increased.
P3
D
Bay Forest Golf Course
Pre Budget Retreat 05-06
I. Retain Positive Image
A. To insure economic development in La Porte
B. Provide green belt area for residential growth
C. Provide recreation for all ages
D. Attract non-residents to La Porte (85%)
II. To Accomplish These Goals
A. Maintain course condition
B. Maintain customer service and satisfaction
C. Capital improvements
D. Facility maintenance
III. Golf Industry Decline.
A. Golf industry reports
1. Predicting more of the same for next couple of years
B. Bay Forest 4 consecutive non cash flowing years
C. Economic deterioration
1. Gas and oil price double whammy
a. Customer
b. Cost of operating
2. Cost of living curtails disposable income
3. Discounting competition
4. Late 90's overbuild
D. Weather and environment
1. Storm forecast more of same
2. Mood of America
a. Disasters
b. Inflation
c. War
d. Terrorism
IV. Future
A. Facility Closures
B. Economic growth in area
V. Actions To Take Now
A. Review golf cart purchase
B. Review motor pool fund
C. Discuss wage freeze
D. Review outstanding gift certificates
E. Creative Marketing ideas
P1
Bay Forest Golf Course
Pre Budget Retreat
April 14, 2007
I. Retain Positive Image
A. & B. Bay Forest to remain the "Place to Play" in the area. To help make La Porte
with future housing developments and industry looming on the horizon an attractive
choice.
C. A great recreational opportunity for new families coming to La Porte.
D. Keeping non-residents participating by keeping them loyal to our facility.
tJ. To Accomplish These Goals
A. & B. Did not reduce budget in 06-07 of Supplies and Chemicals
C. Budgeted 10,000 for clubhouse in 06-07
D. Budgeted 300,000 for Cart Path Improvements in 06-07
III. Golf Industry Decline
A. Industry reports decline leveling off.
B. Looks to be comparable next year
C. More increase in freight, fertilizer, chemical, fuel, etc. Competition discounting
leveling. More closures sure to come in 07 and 08.
D. Weather and storm interruption unpredictable. Some Americans have forgotten, but
many still "III at Ease."
IV. Future
A. More closure to come in 07 and 08
B. Positive signs in economic development
V. Actions To Take Now
A. Completed review of golf car purchase and applied reserve money to fund balance.
B. Completed review of motor pool and extended life on most equipment in 05-06.
C. No freeze, but a 3.25% cost of living raise applied per council 06-07.
D. Completed review of outstanding certificates and applied to revenues in 05-06.
E. Working closely with internet marketing groups (Cypress Solutions and Course
Trends reports attached) to compete with other facilities. Developing a strong
database of customers. Making web site more accessible to our customers and
future customers. Internet marketing much more affordable and is directed to
people who actually play golf or want to try and not shotgunned into the public
mass. Developing strategy to make our tee sheet available 24/7. Many tee times
booked on internet after hours. Created a more affordable membership by
changing dating and allowing a monthly payment schedule. Instituted an employee
membership. Decreased resident senior memberships to attract local senior
participation. Ridded Bay Forest of some policies and ordinances that caused
friction with daily customers.
P2
2007 Fjnacial Report
Pre Budget Retreat
April 14, 2007
Revenues
2005-06 October November December January February March
87407 69644 120928 74229 55966 85123
73440 100332 870421 rH 67607/ 58750 I'" 92550 I
2006-07
Expenditures
2005~ 66888
94410
89008
73232
94339 140505
2006-07
588941 d 132646/
74089
95102
* 2006-07 March revenues and expenditures incomplete
H Includes $33040 yearly golf car payment as per contract
*** Jan. 2007 7days closed plus 7 days with 40 rounds or less due to weather
H** Includes a 3.25 % payroll adjustment
***** Includes 3 pay periods
05-06 Differential
-65085
06-07 Differential
-98716
33631
P3
Totals for
Oct. ~ March
493297
479721
558382
578437
G 0 Il F C 0 l' R 'S E D IE \. IE LOP ,. IE ;\; TIS S l Ii:
Closures Outpace Openings in 2006
I
i
I
I
There was negative net growth in golf facilities in 2006 for
the first time in six decades, as the number of courses that closed
(146 l8-hole equivalents) was greater than the number of open-
ings (119.5). This is not an alarming occurrence, but rather a con-
fluence of events - openings returning to more normal levels and
weaker facilities being culled.
In the late 1980s, the number of openings was about 100 per
year. There followed a wave of increased construction in the
1990s that peaked in 2000 Viith nearly 400 openings. Since then
:tbe wave Jw ~ ltJo n.ea;r ~ Jleve;k
'Tl'n.e rnDJmg IDlf ClOOl!FS'eS is J!1J.!J(t ~ i!!S. li' ~ fuIyi :NlGF.
On the contrary, we would expect overall course supply to stop
expanding in the absence of increases in demand. It is primarily
the weaker courses that are closing and, in many cases, owners
who sell are profiting from long-term real estate appreciation.
Finally, a better quality overall golf supply means a better quality
experience for players.
A large proportion of openings continue to be tied to real
estate developments - 69% of new facilities were related to real
estate last year. 'While that percentage is the highest in recent
memory, the actual number of real estate-related courses is much
lower than in years past. The trend of building real estate-related
courses is expected to continue as 70% of courses scheduled to
open in 2007 are connected to housing developments.
The development pipeline includes 283 18-hole equivalents
under conslIUction, some of which are scheduled to open in 2007
and some in 2008 and beyond. We estimate that between 110 and
120 18-hole courses will open in 2007. There are currently
another 305 18-hole courses in the serious planning stages, but it
remains to be seen if they will break ground.
NGF recorded a 56% jump in the number of closures
between 2005 and 2006, from 93.5 to 146. These 146 closures
represent about 1 % of the total supply of golf courses in the U.S.
Closures were primarily public (97%). They were disproportion-
ately short courses (executive and par-3) - 20% were short
courses vs. 8% oftota! facilities. And, they were disproportion-
ately stand-alone 9-holers, 46% vs. 28% of tota! facilities.
Closures were predominately value courses, with 79% having
peak green fees under $40. Closures occurred in 39 of
50 states.
2006 marks the third time that the number of facilities has
dropped significantly from !be year before, since NGF began
keeping records in 1931. As of December 31, 2006, the number
of active facilities in NGF's database was 15,990 or 62 less than
the 16,052 recorded at the end of 2005. However, this decrease is
small compared to the large declines observed during the Great
Depression and World War II.
P4
375.5
Facility Net Growth
(Openings minus closures
252 in I 8-hole equivalents)
T f f f 31
-26.5
2000 2001 2002 2003 2004 2005 2006
18,000
]6,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
o
Facility Growth 1931-2006
Showing three largest decreases in supply
Between I 941 and
1945 (decrease of
401 facilities)
j
:/
/
Between 2005 and 2006
(decrease of 62 facilities)
\ Between 1934 and 1937
(decrease of 53 I facilities)
1931 1950 1960 1970 1980 1990 2000
Year
;;;:
c
C
~
~
[
~
~
Fallen Oak Golf Club
Saucier, Mississippi - private resort; Tom Fazio, architect
Opened November 2006. Building Fall Oak Golf Club
required the transplmrting of over ],000 hardwood trees. More th1lll
3,500 tons of bunker sand was brought from Ohio by barge dovro
the Mississippi River to Mobile, Ala., and 1rucked to the site. The
course is open to guests of the Beau Rivage Resort & Casino.
lfiGT mmlf m:e\\' ifariiiilI wmn1liiics. 'Set' Jlil~lCS j{!-1.
PR E S} DEN T'" S }.f E S SAG JE
, , ,
Golf Facility Outlook
At NGF, we are
:frequently asked what
the future holds in
terms of golf course
development While we
don't have a crystal
ball, we can predict
openings fairly accu-
rately two years ahead.
That's because our golf
project tracling data-
base lists courses that
are under construction
with their proj ected
opening dates, We also
track courses in plan-
ning - these typically
take between three and five years from the pla.nnffig stages to
opening day.
So, unless something changes, our data indicate that we're
likely to see about 100-125 l8-hole openings per year for the next
few years. Of interest, as in 2006, about 70% of openings in the
near future ,,,ill be real estate-related. And, I suspect we'll continue
to see golf course construction tied to housing development as the
real estate market recovers.
The number of closures has increased steadily for the past sev-
eral years, however, unlike openings, we can't predict how many
courses will close. Recent closures have tended to be stand-alone
9-holers and short courses, and there are several thousand more of
these. It's possible the trend in closures will continue - we'll keep
you posted. With the disappearance of many beginner-friendly
courses, it leads me to ask whether these closures will negatively
impact player development I don't think so, because there are
still thousands of value 18-hole regulation facilities spread across
virtually every market in the U.S.
Which brings me to my last point - the cost of golf. In 2001,
the median green fee at public non-resort 18-hole regulation facil-
ities was a very reasonable $38 - today it is $40. That's an annual
growth rate of just I %, far less than the inflation rate of 2.6%
over the same period. So we don't see strong inflation pressure
on green fees; in fact, price increases are most likely depressed
due to competition.
The cost of golf stacks up pretty well against some other
sports/leisure pursuits such as the cost of a lift ticket or a single
ticket to a professional sports league game (see the accompanying
chart). The bottom line when it comes to the cost of playing golf:
there is a facility to match any appetite and a course for every
budget
In the next issue: NGF is cUlTently fielding our
largest-ever golf participation study to 60,000
households, conducted by our long-tenn partner
Synovate of Chicago, Ill. See results of the study
in our upcoming second quarter issue.
~~~
P5
OPENINGS 1006
Openings were widespread, \i~th 42 of 50 states welcoming a
new course in 2006. Nevertheless, nearly 60% of openings
occurred in the top 10 states (plus ties).
LI ...
Y.L~i. :
Trend in Openings
(l8-bole equivalents)
3985
336.0
267.0
220,0
119.5
I
10 1.5
In
85 86 87 88 89 90 91 92 93 94 95 9697 98 99 00 01 0203 04 05 06
l~; :"'..' \ ~ '..~.)-:\ i ..~';;:h l,.l"" Puhll.2 f .:..~...
Private
36%
Real Estate
62%
E:eslllIll!!<&:eaill
rEstate
7%
I Resort
8%
>$70
23%
, Par-3
Execunve 3%
6%
Expansion
22%
Municipal
8%
Daily Fee
56%
Other
23%
P6
<$40
40%
~ 3 ..,
('(LOSINGS ')006
Two-thirds of 2006 closures occurred in the top 10 states (plus ties),
Trend in Closures
(J 8-hole equivalents)
]46
32
,r
38
t',,:, )
,"
':',
93.5
68 'J
62.5 .......
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, 1
200] 2002 2003 2004 2005 2006
Type Categft~ L."TIflh fee
Rrivate
J~l
~i
2% ~
\ I
\. [
Resort
Reaill /~ j~
~I
3%\ ~I
Real Estate
12%
<$40
79%
Par-3
mow..;,
$4IID'-$71(01
19%
>$70
2'o/b
Executive
10%
Daily Fee
95%
Other
80%
Re!!ulatioD
80%
P7
I8-Hole E{fuivalent U.S. Course Supply - Decen1ber 31~ 2006
.l
Dail Fee Munici al All Public Private Regulation Executive Par-3 Total
Alabama 128.5 37.5 166.0 82.5 235.0 4.0 9.5 248.5
Alaska 15.0 1.5 16.5 0.0 12.5 1.5 2.5 ]6.5
Arizona 207.0 33.0 240.0 105.0 290.0 45;0 10.0 345.0
Arkansas 78.5 12.5 91.0 76.5 156.0 6:0 5.5 167.5
California 413.0 171.5 584.5 3]9.0 763.0 83.5 57.0 903.5
Colorado 88.0 80.5 168.5 64.5 211.0 11.5 10.5 233.0
Connecticut 59.5 31.5 91.0 72.5 ] 50.5 7.0 6.0 163.5
Delaware 19.0 1.0 20.0 21.5 35.0 4.0 2.5 4].5
District of Columbia 0.0 4.0 4.0 0.5 3.5 0.5 0.5 4.5
Florida 595.0 95.0 690.0 526.0 ] .036.5 137.5 42:0 J ,2]6.0
Geonria 216.0 46.0 262.0 150.5 394.0 9.5 9.0 412.5
Hawaii 63.0 8.5 71.5 17.0 85.0 2.0 1.5 88.5
Idaho 48.5 23.5 72.0 17.0 81.5 5.5 2.0 89.0
illinois 288.5 160.0 448.5 160.0 559.0 28.5 21.0 608.5
Indiana 283.5 60.0 343.5 82.0 385.0 18.5 22;0 425.5
Iowa 181.0 46.5 227.5 52.0 261.5 9.5 8.5 279.5
Kansas 72.0 48.5 120.5 68.0 179.0 6.5 3:0 188.5
KentuCky Jl8.5 49.5 168.0 77.5 233.0 5.0 7.5 245.5
~ .&9.Jfil 22j llU 4;73 J134.5 .U Hi B9.1L!
fIkfiimB: I!:4UID fiLar 1JllH!101 ]]5 %'5 1.5 }.5 D.f)l]5
Maryland 91.0 33.5 124.5 71.0 182.0 8.0 5.5 195.5
Massachusens 157.5 47.0 204.5 ll8.0 289.5 13.0 20.0 322.5
Michigan 627.5 78.0 705.5 137.5 795.5 24.0 23.5 843.0
Minnesota 285.5 79.5 365.0 52.5 365.0 37.5 ]5.0 417.5
Mississippi 70.0 ]4.5 84.5 58.0 138.5 3.0 1.0 ]42.5
Missouri ]59.0 45.0 204.0 85.5 270.5 6.5 12.5 289.5 I
Montana 46.0 16.0 62.0 15.0 69.0 3.0 5.0 77.0
Nebraska 91.0 33.5 124.5 36.0 J46.0 6.5 8.0 160.5
Nevada 65.5 20.5 86.0 22.0 ] 01.5 4.0 2.5 ]08.0
New Hampshire 74.5 3.0 77.5 ] 6.5 83.0 4.5 6.5 94.0
New Jersey 96.0 56.0 ]52.0 141.5 266.5 ]4.0 13.0 293.5
New Mexico 34.5 20.0 54.5 21.0 71.0 2.0 2.5 75.5
New York 425.5 ]09.5 535.0 229.5 696.0 42.0 26.5 764.5
North Carolina 357.5 35.0 392.5 166.0 533.0 9.0 ]6.5 558.5
North Dakota 34.0 31.0 65.0 5.5 64.5 4.5 1.5 70.5
Ohio 454.0 94.0 548.0 ]79.0 672.5 33.5 21.0 727.0
Oklahoma 83.5 57.5 141.0 43.5 177.0 2.5 5.0 ] 84.5
Oregon 115.5 15.5 131.0 38.0 145.5 ]5.5 8.0 169.0
Pennsylvania 411.5 46.0 457.5 205.5 619.0 21.5 22.5 663.0
Rhode Island 26.5 1.5 28.0 ]9.0 43.0 0.5 3.5 47.0
SmiIIIn C__ 1U,@ '9i.5 '1::77.5 m:,.5 l5i!.1Di ]5 ill K@
SoutI'J Dakota 4'2.0 245 665 145 7'55 4.0 1.5 8U
Tennessee 130.0 48.5 ] 78.5 89.5 255.5 5.5 7.0 268.0
Texas 359.0 ]64.5 523.5 269.5 761.5 7.5 24.0 793.0
Utah 35.5 54.0 89.5 ] 6.5 99.0 5.0 2.0 ]06.0
Vennont 47.5 1.0 48.5 8.5 52.0 2.5 2.5 57.0
Virginia ]67.0 38.5 205.5 125.0 311.5 7.5 11.5 330.5
W~hing(on ]41.0 46.5 ]87.5 54.5 213.0 17.5 1l.5 242.0
West Vinrinia 64.5 14.5 79.0 25.0 96.0 3.0 5.0 ]04.0
Wisconsin 332.0 60.5 392.5 61.0 413.5 20.5 19.5 453.5
Wyoming 20.5 ] 8.5 39.0 5.5 42.0 2.0 0.5 44.5
U.S. Total 8,320.5 2,256.0 ] 0,576.5 4,391.5 13,702.0 724.0 542.0 ] 4,968.0
. ,
P8
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2
BaDyneal- Holyoke, Colorado
Private - Tom Doak, architect
Ballyneal rombiDes 1be strnregic pmsuits of golf and imnlin,g llIIlWll diiferem p,-op:mes
across the rolling dunes of eastern Colorado. On one property the sand bills offer a habi-
tat for Upland game birds, including the Chinese ring-necked roosier pheasant.
Blackstone Golf Club - Marengo, Illinois
Daily fee - Robert M. Lohmann, architect
Blackstone Golf Dub winds through dense oak and hickory foresis and features over 26
acres of environmenially protected wetlands. Although it streiches to 6,727 yards, the
course has four seis of iees that allow a manageable 4,893 yards at iis shortest.
Centennial Golf Club - Medford, Oregon
Daily fee - John Fougbt, architect
Located on the former site of a historic pear orchard more than 100 years old, Centennial
Golf Club was designed by two-time PGA TOUR v;.iJlner and 1977 U.S. Amateur cham-
pion John Fought Photo by Tom Breazeale
The Club at Olde Stone - Alvaton, Kentucky
Private - Arthur Hills and Drew Rogers, arcbitects
The club is woven into the rolling bills of south-central Kenmcky. Pictured is the 18th
hole, a 574-yard par-5 named "Eminence." Photo by Russell Kirk
Erin Hills Golf Course - Erin, Wisconsin
Daily fee - Dr. Michael Hnrdzan, Dana Fry and Ron Whitten, architects
Erin Hills has been selected as the site of the 2008 Women's Amateur Public Links
(USGA event). In the tradition of Scottish and Irish links, the designers removed as little
f<I1fll as pussible (on only fOOT of 18 hllks), with the gr= sire.<; remaining virtually
1IJJtIJu::hed. Photo by Paul Hundley
Fireweed Meadows Golf Course - Anchor Point, Alaska
D~' fee 9-bole execntive - Buzz Kyllonen, architect
The course is named for the indigenous fueweed plant that blooms bright pink from mid-
July through mid August It is located on the shores of Cook Inlet and the Anchor River,
both known fm their excellent sahnon and halibut fishing.
The Preserve Golf Club - Vancleave, Mississippi
Daily fee resort - Jerry Pate, architect
The course encompasses 245 acres, surrounded by an additional 1,800 acres of dedicated
nature preserve. Tne native surroundings or pitcher plant bogs, cypress swamps, long
leaf pine savannah, live oak groves and native grass prairies have been integrated into
the design.
The Reserve at Collins M'er - McMinnville, Tennessee
Dail)' fee - J erI1' LemoDS, architect
The course is situaied within a real estaie development in the Upper Cumberland Plateau
of Middle T=essee.
3
5
6
.:b1<
7
8
9
Wolfdancer Golf Club - Lost Pines, Texas
DaiI)' fee - Artbnr Hills and Steven P. Forrest, architects
The club derives its name from the Tonkawa Indians who once inhabited central Texas.
They;pmnrmed:a .ritua'Ic.aJWd the waif dance in which:a wminr wmlld :imiIa!e tbe
lln::.liamiimranf~
Riverwood National- Monticello, Minn.
Daily fee - David Kirscht, architect
There are 155 residences around this course, 45 minutes from Minneapolis.
10
11
Stonebridge Golf Club - Claremore, Okla.
Daily fee - Randy Heckenkemper, architect
Located 30 minutes from downtown Tulsa, the course is managed by Billy Casper Golf.
The Club at Strawberry Creek - Kenosha, Wisc.
Private - Richard Jacobson, architect
Tbe club is built on a former strawberry farm just north of the illinois state line.
P10
I _. .F'
-"-----~----- ..-
.. _n _____.._ ____..__ Median Median
--.--.-----.. -----.-.--- 18-bole Non-
--.--.-.- --_._~..~-. ._--- Re~lation Traditional
-----_...----~ Hawaii $95.00 Vermont $37.s0
Nevada $89.00 New Hampshire $32.00
.-.--...-- .--.-- -.--- Delaware $66.50 Connecticut $30.00
New Jersey $60.00 Massachusetts $30.00
Arizona $59.00 Nevada $30.00
New Hampshire $59.00 Rhode Island $29.00
Vermont $56.50 Maine $28.50
_ __ __....._.n_~_.._ Maryland $55.00 New Jersey $27.00
California $54.00 Montana $25.50
Massachusetts $54.00 Iowa $25.00
- -------- .- Maine $53.00 Idaho $24.25
Connecticut $52.50 Mississippi $24.00
-.--.---,-.---.,-..- Oregon $52.25 Oregon $24.00
Alaska $52.00 Washington $24.00
Colorado $51.00 Wyoming $24.00
-. --..-..------. Rhode Island $5].00 /\rizona $23.50
Florida $49.00 Florida $23.50
Washington $46.75 Minnesota $23.50
.~____. ___.. u__.___._..____ Virginia $46.50 Missouri $23.50
.---..--.-- -..-_.._-- Minnesota $45_00 West Vrrrinia $23.00
~-"-'-""'~-- ---- Mmt1m $6.00 New Me:Dm m..5i1:
District of Columbia $43.25 Colorado $22.15
- -----.---.---.--- Wisconsin $43.00 California $22.00
-..--~".--~,------'--'-'- --- illinois $42.00 Illinois $22.00
South Carolina $40.00 Maryland $22.00
-~ ---.--------------- South Dakota $40.00 New York $22.00
Wyoming $40.00 South Dakota $22.00
North Dakota $39.25 Texas $22.00
--"--"---"'~-'-"--~ Georgia $39.00 Kansas $21.50
Michigan $39.00 Wisconsin $21.25
.._____n._____.___ Mississippi $39.00 Arkansas $21.00
---_..__._.-_..-~--_..- Missouri $38.00 Georgia $21.00
New York $38.00 Nebraska $20.50
-~-_..__..-. Pennsylvania $38.00 Vrrginia $20.50
Idaho $36.50 Alabama $20.00
Utah $36.00 Louisiana $20.00
Ohio $35.50 North Dakota $20.00
Arkansas $35.00 Oklahoma $20.00
Iowa $35.00 Tennessee $20.00
North Carolina $35.00 Delaware $19.00
___ _d ~. __~____u ____ Nebraska $35.00 Kentucky $18.00
-_._.__._---_._-~._. _-._.~ New Mexico $35.00 Michigan $18.00
Texas $35.00 North Carolina $18.00
..--------.-----.--- Indiana $34.00 Pennsylvania $18.00
____._._.__n_ Kansas $34.00 Indiana $17.00
--- ._-~.__...._-_._--_...--- Kentucky $34.00 Ohio $17.00
.- --.--------------- Louisiana $34.00 Utah $16.50
Tennessee $34.00 Alaska $15.00
..___.~.._____u'"..___ ___ West Virginia $32.00 South Carolina $15.00
--.. -.--,-.---.-.. Alabama $31.00 Hawaii $12.00
-------~~-~-. Oklahoma $30.50 District of Columbia NIA
u.s. $40.00 u.s. $22.00
P11
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lW"'iI1.lt"1''O>llC>~c:::\OO!-..c,-tr-o:;tr~
~~~~~
[ ~ I
II _
P12
"9 "', '"
Renovations Increase in 2006
Full-scale renovations, as tracked by NGF's facility database department, continue to increase. BE.' .,F. .O......R.... E...
In 2006, we saw the re-apening of 100.5 J 8-hole equivalents that had makeovers, up 39% from the ..
72.5 recorded in 2005. Furthermore, by the end of 2006, there were 97 J8-hole courses closed for
renovation, up from 74.5 at the end of2005.
Even NGF employees have been passing a full-scale renovation on their daily commute-
Jack Nicklaus's redesign of the North Palm Beach Country Club, a municipal facility that
reopened in November 2006.
Renovation work is welcome for architects and
builders, given the slow-do'wn in new construc-
tion. Three recent renovations, two in California A. F. T:E R.... ..
and one in Tennessee, are profiled here. .
P13
P14
Golf Facility Elevations
II
We have added a new field to our golf facility database - elevation - by merging our
data with that of the U.S. Geological Survey. Some fun facts:
· 38 facilities are below sea level, most in California and Louisiana.
· The lowest course is Del Rio Country Club, located east of San Diego, just north of the
Mexican border, in Brawley, Calif., at 140 feet below sea level.
· 327 facilities are one mile high or more, half of which are in Colorado.
· The highest course is Copper Creek Golf Club on Copper Mountain, Colo., just west of
Breckenridge at 9,705 feet (nearly two miles high).
· The states with the highest
average course elevations
are Colorado (5,969 ft.);
Wyoming (5,610 ft.); and
New Mexico (5,322 ft.).
States with the lowest
average course elevations
are Ff~)Jida (41 ft.);
Louisiana (94 ft.); and
Delaware (96 ft.).
The NGF (elevation four
feet above sea level) is the
leading provider of golf
course lists.
Call1-800-ASK-4NGF.
AI~~
""~Iilft .-.r~
... -: .............. ;:;
!JJE ,.. ~.-r If,:
1150 S. U.S. Hwy. One. Ste.401
Jupiter, FL 33477
P15
Non-Profit Organization
U.S. POSTAGE PAID
West Palm Beach, FL
Permit No. 2037
Roundscontinue
sideways move
Play up for 2006, but only slightly, according to tracking organizations By Keith Carter
How did America's golf courses do in 2006
when it comes to rounds played? It depends
on whether you're one of those people who
sees the glass as half-full or half-empty.
Two of the organizations that track
rounds on a month-to-month basis, National
Golf Foundation and Golf Datatech, each
reported increases of less than 1 percent in
total rounds nationally for the year.
"The numbers indicate that golf continues
to move sideways," said Joe Beditz, chief
executive officer of tb.e NGF. "We found a
slight improvement in rates, but generally,
rounds are neither up nor down."
Mild weather early in the year and again
in November and December helped push
the overall total into the black.
Biggest gains for the year were reported
in the Southeast (4.5 percent) and central-
southern Florida (3.4 percent), according
to the NGF. 111e largest dropoff was in the
Southwest, down 1.1 percent.
Among the major metro markets surveyed
by Golf Datatech, the largest gains were
in Atlanta, up 7.6 percent and Baltimore-
District of Columbia, up 5.4 percent. On the
flip side, the largest declines were reported in
San Francisco-Oakland (down 4.1 percent)
and Chicago (down 2.4 percent)
"It's a mixed bag," said Steve Skinner,
president of KemperSports Management.
"But It could have been worse. Nationally,
the numbers seem to have stabilized."
To some, the size of the gain was
disappointing. Beditz said tl1.at he had hoped
to see a greater improvement over 2005
rounds totals, given the relative strength of
the U.S. economy.
"We would have liked to have seen more
rounds, but the industry as a whole doesn't
seem to be getting traction," he said.
'What's ahead for the coming year? More of
Percentage change in rounds for 2006 compalied to the same month in 2005.
35%-............ ............. . NatIonaI,GoIfFcxn:latlon
. Golf Datatech
18.0% , '.
....':).=...... 4.7% .... ....
au'1O ~ ~ ~....,. Jb '"M:. "'~.~ 0<. -'w.:::;:,.,/ :m
ll'J(, .. :......... ......"!i'ir.1IIII.. ~..._-.I.jllllll>
~~ ~~ ~v.~8% .~
ft. ..................................................... ................................................................ ....................................
:.07%
-10%
.Ian.
Fell.
Mac
8 Golf Ine.
ApI:
JuI.
May
.kn.
Aug.
P16
Sept.
Oct
Nov.
Dee. Total
J~
Top News I trend
the same, Beditz said.
"We just don't see any traction yet to
support a big increase," he said. "There's
nothing on the horizon that will move the
[rounds] needle."
It's still too early to expect much help
from the much-anticipated baby boomer
boom, when the post-"\Vorld War II
generation hits retirement.
"We don't see the baby boomers really hit
for another three to five years," Beditz said.
The industry still hasn't recovered from
the dropoff following the 9-11 tragedy.
Rounds fell 3 percent in 2002 and 1.5
percent in 2003. Totals rebounded in 2004,
rising 0.7 percent, but there was a slight dip
again in 2005.
"We haven't made it all back," Beditz
said.
Still, Skinner is optimistic about
improvement in 2007.
"Our resorts and destinations have
strong pre-bookings," he said. "And our
daily fee courses look like they're going
to have good years with outings. The
economy is strong, so if we get some good
weather, it should be a good year."
Course supply shrinks - slightly
For the first time in recent memory, the number of golf course closures
exceeded new course openings during 2006.
The National Golf Foundation, which
tracks closures as part of its assessment of
golf facilities in the U.S., said the total supply
of golf courses declined by 26.5 IS-hole
equivalents last year.
That's good news for operators who worry
about competition from new courses.
"] don't see any problem in putting
the brakes [on the growth of supply],"
said Joe Beditz, executive director of
the NGF.
Most of the properties were closed '2006
because the land had become more 2005
valuable for other uses, typically
residential or commercial development.
Some within the industry, however,
are concerned about the soaring
closure rate. They warn that many of
the courses being lost are alternative
facilities that provide beginning golfers
with places to play. Source: National Goti Foundation
But Beditz said that assumption may not be
correct.
A large percentage of closures are so-called
value facilities, which offer low greens fees, but
he said there are still thousands of such sites
for beginners to learn. -Keith CaTter
2004
2003
2002
2001
2000
119:5
124.5
150.5
171
220
284
398.5
14.6 -
93.5
62.5
68
38
32
23
-265
31
88
103
182
252
375.5
~-
Fairway Advisors
Dallas, Texas
WE REPRESENT SELLERS OF
DAILY FEE, RESORT AND
PRIVATE GOLF CLUBS
THROUGHOUT THE
UNITED STATES
RECENTLY SOLD
Sabol Point Country Club - Orlando, FL
Winter Springs Golf Club - Orlando. FL
St. James Golf Club - Port St. Lucie, FL
Red Wolf Run Golf Club - Houston. TX
P17
AVAILABLE
~0
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V;:;tJ
T 11 1i 1- J N 1{ 5 .... T
CHALLEDON
Mt. Airy, MD
~~
~~
Westminster, MD
~~~
GLADE VAILEY
GOLF CLUB
Walkersville, MD
UNDER CONTRACT
~
MOUNTAlN
L~~
White Hoven, PA
~.~.
~ 1Wo~'
Solem, NJ
March 2007 9
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53
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E
EMS NON-PARTICIPANT FEE
Establish a Fee for EMS Response to Non-Participant's of Contracted Areas
Council Retreat - April 14, 2007
Ray Nolen, EMS Chief
Puroose
To establish a set "Non-Participant" user fee for companies that operate within an area
that the City of La Porte currently contracts with or has entered into an agreement with to
provide EMS services and either the company has elected to NOT enter into an
agreement with the City of La Porte as a participant or has elected to not pay annual dues
as established in an area contract.
Backfrround
The City of La Porte currently provides EMS services to the Port of Houston - Barbours
Cut Terminal, Bayport Industrial Area and the Battleground Industrial District.
The Port of Houston - Barbours Cut Terminal receives EMS services provided by the
City of La Porte under a fee-based contract that encompasses the entire Terminal to
include all contractors.
The Bayport Industrial Area has received EMS services provided by the City of La Porte
under a fee-based contract since 1988. The companies within the Bayport Industrial Area
have organized to form the Association of Bayport Companies, which administers the
EMS contract with the various companies within and collects fees for said contract
servIces.
The Battleground Industrial District received EMS services provided by the City of La
Porte at no charge from 1984 until 2006. The City of La Porte began negotiations with
the Battleground Industrial District for EMS services in October 25, 2005. Effective
October 1, 2006 the area is now under a fee based agreement that is negotiated with each
individual company within the district which consists of approximately 50 companies
totaling over an estimated 4000 employees.
Both the Bayport Industrial Area and the Battleground Industrial District currently have
companies within that have neglected to pay for 2006-07 EMS services either through
contracts or agreements despite reminders by either their association or the City of La
Porte.
The Association of Bayport Companies has reported that approximately five or six
companies within the Bayport Industrial Area have neglected to reply to correspondence
sent from their office concerning past due payment of 2006-07 EMS fees. The vice
president of the Association of Bayport Companies relayed this information to the EMS
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chief and has requested that the City of La Porte take some sort of action concerning this
matter in an effort to deter others from not participating.
The Battleground Industrial District is currently comprised of 54 companies total. Of
those 54 companies, 29 have entered into agreements with the City of La Porte for EMS
service and have paid their 2006-07 fees, 14 companies have failed to respond to written
correspondence and telephone messages, 6 companies have asked to have the agreement
information resent to them but have failed to reply back and 5 companies have responded
back stating they are not interested in paying fees for EMS services.
The current 2006-07 Contract/Agreement fee of $17.36 per employee is based on the
annual EMS total operating budget divided by the latest total La Porte population census.
This figure then reflects what a citizen pays for annual EMS coverage per year. That
figure is then divided by three based on an employee being present at work an estimated
eight hours a day or one third of the year. Also, each patient that is treated and
transported by EMS will be individually charged as well, at an average cost of $700.
Proposal
Implement a "Non-Participant" fee for EMS responses to companies/facilities that are
located in an area that the City of La Porte currently contracts with or requires
agreements to be in place prior to the EMS response.
This "Non-Participant" fee would be billed to the non-participating company and would
be in addition to any established charges that applied to the patient for services rendered.
The recommended "Non-Participant" fee for this proposal is $1500 per response.
Goals
. Establish the "Non-Participant" fee by Council approval.
· Communicate the "Non-Participant" fee to all companies within the mentioned
industrial areas via certified written correspondence.
· Set and communicate a grace period and deadline for the Non-Participant" fee to be
implemented.
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Battleground Industrial District
EMS Fee Revenue Analysis
2006-07 FY
Estimate - (1 00% Compliance)
54 Companies, 4500 Employees @ $17.36 = $78,120 Annually
Actual- To-Date - (as of 04/09/2007)
29 Companies, 3253 Employees @ $17.36 = $56,472.08
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