hereof by reference as Exhibit A, for the Sugar Creek Golf Course be and is hereby approved.

Transcription

1 Resolution No. 4-7 A RESOLUTION APPROVING THE ANNUAL OF THE SUGAR CREEK GOLF COURSE FOR FISCAL YEAR 5 WHEREAS, the Golf Course Administrative Board has approved the proposed Golf Course Budget for Fiscal Year 5; and, WHEREAS, the President and Board of Trustees have the authority pursuant to the intergovernmental agreement between the Village and the Elmhurst Park District to approve the budget of the Golf Course. NOW THEREFORE, BE IT RESOLVED by the President and Board of Trustees of the Village ofvilla Park, DuPage County, Illinois, as follows: Section : That the Annual Budgetfor Fiscal Year attached hereto and made a part hereof by reference as Exhibit A, for the Golf Course be and is hereby approved. Section : This resolution shall be in full force and effect from and after its passage and approval according to law. Passed this th day of November, 4. AYES: 5 NAYS: ABSENT: Apprgxed this th day of November, 4. Village President est: Village Clerk 7 : 3 RCP 4:::

2 SUGAR CREEK GOLF COURSE ADMINISTRATIVE BOARD MEETING Tuesday September 3rd, 4 Meeting - 6: P.M.. Call meeting to Order. Roll Call 3. Additions and/ or Corrections To Agenda 4. Approval of Minutes of August 4 Meeting 5. Public Participation OLD BUSINESS None NEW BUSINESS Managers Report Superintendent Report Proposed 5 Budget Presentation and discussion Approval of 5 Budget FINANCIAL REPORTS. Review of Budget Comparison Report through Period 8 August 4 Schedule Next Meeting MEETING LOCATED AT SUGAR CREEK GOLF COURSE 5 E. VAN BUREN VILLA PARK, ILLINOIS 68

3 Sep PM HP Fax page SUGAR CREEK ADMINISTRATIVE BOARD MINUTES August 4 Mr. Rogers called the meeting at 6: P.M. The roll was called. PRESENT: Greg Gola, Pat Moll, Jim Rogers, Gary Schiefer, Rob Taglia, and Charlie Van Slyke ALSO PRESENT: Dave Anderson, Manager, Kevin Goss, Superintendent, and Jean Paprocki, Recording Secretary ABSENT: Jim Brunetti and Cory Ferrell ADDITIONS AND/OR CORRECTIONS TO THE AGENDA: The Budget Comparison Report should be noted as July, Period 7. APPROVAL OF MINUTES FOR July 4 A motion to approve the minutes was made by Charlie Van Slyke, and seconded by Gary Schiefer. All were in favor, and the motion was carried. PUBLIC PARTICIPATION None OLD BUSINESS None NEW BUSINESS MANAGER' S REPORT/REVIEW Thru 8-4 Rounds Total Facility Revenue 4 99 $ $ $ 5 Rounds and revenue have been negatively impacted by August storms and rains with five complete rain days this month compared to one last August. The heavy rains and storms on Thursday, August forced the cancellation of a 3 -person weekly league and the consequential creek flooding resulted in the cancellation of a 3 -person outing scheduled for the following morning. Looking at the past four seasons, the average number of rounds per day in August has been approximately 85 with a daily revenue of approximately $3. The increased revenues from riding cart rentals, banquet room rentals and weekend green fees have helped offset the loss of revenue from these rain days. High School golf has begun with the Willowbrook boys and the York girls. Also, Proviso East has bought driving range passes for their golfteam. After-school instruction programs will begin on Monday, September with approximately 3 participants including the two different age ranges of 6-9 and - 3. The county is planning to address the flooding concerns and water quality impairments along the creek through the development of a Storm Water Management Stakeholder Group. Therefore, they are asking for participants from various groups with vested interests such as municipalities, park districts, and the Forest Preserve District. Dave and Cory are planning to attend one ofthe upcoming meetings. SUPERINTENDENT' S REPORT Early August has been pleasant with average or below average temperatures. With the exception of storms on August 3"d through 4th, there was little rain resulting in excellent conditions on the course. However, a warm, wet pattern developed on August " and has persisted, which created root rot on fairway areas after 48 hours of saturation. Fortunately, this limited damage so late in the summer is

4 Sep PM HP Fax page likely to recover quickly with the drier, cooler weather offall. Most projects this month were devoted to keeping the course in good condition, which includes mowing, repairing equipment, landscape weeding, bunker preparation, irrigation system repair and maintenance. Irrigation was only needed 8 times in the first 6 days ofaugust due to the cool temperatures and rainfall although a major cleanup and pumping were necessary after the course flooded on August '' resulting in the fourth fairway flooding for the 4th time this year. In response to a query about the amount oftime it takes for the creek to recede during one of these events, Kevin' s answer was that it depends on the level ofwater in Salt. Our water has nowhere to go ifsalt is full. Equipment is being repaired and prepared for aeriticati and seeding planned for September and October with greens aerification scheduled for October. Kevin is working with Villa Park and Elmhurst Park District to help with the removal this fall ofthe remaining Ash trees with about 8 that are completely dead and near fences, the range net or other infrastructures. FINANCIAL REPORT APPROVAL OP COMPARISON REPORT The Board considered the Budget Comparison Report through Period 7. Mr. Roger' s short recap included that revenues from driving range, lessons, cart rentals are up and wages are down slightly with the trends tracking positively. The response to Mr. Gola' s question about bank fees was that they were due to online registration for Jr. Golfand were included in the budget. A motion to accept the income statement was made by Greg Gola and seconded by Gary Schiefer. The motion was carried. NEXT MEETING The next meeting will be scheduled for Tuesday, September at 6: pan. Mr. Rogers thanked Kevin and Dave for the tour, and the suggestion was made that all board members should tour the course every year. If that is not feasible, all new board members should tour the course. ADJOURNMENT All agenda items being addressed, a motion to adjourn was made by Charlie Van Slyke and seconded by Greg Gala. All were in favorand the meeting was adjourned at 6: 45 pm. Respectfully submitted, Jean A. Paprocki

5 5 Budget Recommendations Process The 5 budget process is developed initially by the full-time operations staff at General Manager, Superintendent and Head Golf Professional. Current trends are assessed to determine possible areas for revenue growth as well as pinpointing necessary adjustments in costs and expenses relative and necessary to overall operations. Staff then met with the Elmhurst Park District Executive Director and the Village of Villa Park Director of Parks and Recreation on two separate occasions. The first meeting was to present and discuss the overall suggestions and general direction for the 5 budget. The follow up meeting was to collectively finalize and concur upon all revenues and expenses leading to a sound bottom line. The following summary of considerations is detailed by respective line items within the budget: Revenues 3-83 Driving Range Instruction ( Classes) Increase by $ Jr. Golf Instruction Increase by $ - increasing program by 5 participants (one additional 4 -some per age group, per day) 33-8 Pull Cart Rentals Decrease by $ 4 due to lower percentage of walkers (% of total rounds) and higher percentage of riders ( see Riding Cart Rentals) 33-8 Riding Cart Rentals Increase by $ based on increase in percentage of riders (3% of total rounds) and a $ rate increase per rider bringing the cart rental rate to $ per rider. The new rate will be the same as Meadowlark and Downers Grove Golf Courses similar 9 -hole facilities and direct competitors in the marketplace. 334 Indoor Facility Rentals Increase by $ 75 due to golf outings now being charged for room rentals and fees. 343 Daily Use Fees ( Greens Fees) Decrease revenue by $ 479 due to a drop of rounds by - from 3 budgeted for 4 to 3 budgeted for 5. The 5 budgeted rounds are based on a three-year average from through the estimated year- end 4. Despite a decrease of rounds, the estimated minimal decrease in revenue is due to a shift in higher percentage of participation by Non -Resident golfers Pro Shop Sales Decrease by $ due to current industry trend signaling a drop in on - course equipment sales which includes greater competition from big box retailers and on- line purchasing see Pro Shop Supplies for decrease in associated costs). The bulk of the decrease in sales is from hard goods like iron sets and shoes, requiring a large inventory of sizes, styles and vendors (Nike, Foot Joy, Puma etc...) to be most effective and for the most sales. will continue to offer soft goods shirts, hats), accessories, balls, gloves etc...which typically produce better profit margins and are quick, and easy access purchases near the point of sale counter. Total Revenue increase - $ 4

6 Expenses 8-4 F -T Wages (3 employees) Increase $ 937 to allow for. 5% increase 8-5 Health Care Expense Decrease by $859 based on projected 5 cost 8-54 IMRF Decrease $ Finance & Bank Charges Increase $ 65 due to on- line registration requiring credit card fees Ads & Notices Increase by $ 5 ( new account total will be $ ) for print advertising, signage and billboard advertising Equipment Rentals Increase $ 5 to rent a trencher for drainage repairs on #7 Fairway Contract Services Increase $ 5 for removal of hazardous trees above the maintenance shop Plumbing Repairs Decrease $ 95 for lower cost of Irrigation Control System. 8-7 Equipment & Furniture Remove $6 for equipment lift purchased in Equipment & Furniture Add $ for purchase of a pond fountain. The fountain keeps water moving, reducing mosquito breeding, controlling algae and helps decrease odors while increasing oxygen levels. It also provides an aesthetic aspect that has been proven to increase the overall image of the golf course Buildings - Remove $9 for energy efficient lighting upgrade accomplished in Buildings Decrease $ for rinse pad supplies to finish project (funds ran short in 4 due to clubhouse pipe breakage and flooding, requiring clubhouse painting) 8-74 Parts Increase $ 7 due to an increase in cost of supplies and repair work necessary on aged equipment Chemicals Increase $ for natural, biological water treatments. This is a common golf course practice in a further effort to improve water quality. Treatments in small amounts in have proven to be beneficial and resulted in some improvements. A larger application will be a good test to determine whether these products can further reduce algae and muck problems in the creek. It is not a substitute for dredging Driving Range Supplies Increase by $ for purchase of new pull carts which are falling apart Pro Shop Supplies Decrease by $ to reflect lower sales and less purchasing. 99 & 99 EPD and Villa Park Debt Obligations Decrease by $55 Total Expense Increase - $89 Next Step Pending approval of the 5 Budget by the Golf Committee, the budget gets forwarded to the respective boards of The Elmhurst Park District and The Village of Villa Park, for final approval.

7 FUND: 8 EXPENDITURES GOLF FUND 5 9/ 9/ 4 8: 4 AM ACTUAL DIFF vs. 4 CONTRACTUAL SERVICES 5. Health Care Expenses ( 859) 54. IMRF , , , ( 8) 55. Business Insurance , 356 7, 34 7, , ( 65) 56. FICA , , Attorneys Fees 5. Consulting Fees Internet Connectivity Audit Expense Finance/ BankClarges , Bad Debt Expense Dues Books & Subscriptions Occupationallealtl ( 47) Continuing Education Travel Expenses Ads & Notices License& Permits Postage & Slipping Printing Equipment Rentals Banquet Equipment Teleplone Nextel Cellular & Paging Alarm Expenses Electricity , 7, 7 9, 43 9, Natural Gas 685 7, Water& Sewer , Cable Services Computer & Hardware Services Contract Services 9, 54 9, 45 7, Public Relations Employee Relations SUB CONTRACT SERVICES 5 7, , , , 698

8 FUND: GOLF FUND 5 9/ 9/ 4 8: 4 AM ACTUAL DIFF EXPENDITURES vs. 4 REPAIRS $ $ $ $ $ $ $ $ $ $ Building Repairs Plumbing Systems Repairs ( 95) Velicle Repairs Equipment Repairs SUB REPAIRS , , 5 9, , 9 9, 75 ( 95) SUPPLIES 7. Office Supplies Equipment & Furniture Computer Supplies 73. Computer Software Computer lardware Custodial Grounds , Buildings 86 7, ( 9) 7. Fuel- NewAcct Velicle Parts , , Clemicals Program Supplies Driving Range Supplies 478 7, , Pro Slop Merclandise ( ) Concessions Merclandise 7, , Uniforms First Aid SUB SUPPLIES NET OPERATING 56 7, , , ( ) ( 5 47) , ( 99) FIXED CHARGES AND OBLIGATIONS 89. Capital Purclases 893. Depreciation - Land Depreciation - Buildings Depreciation- Maclinery 9, Amortization Expense 99. Fund Transfers- EPD Debt 49, , Int Exp - Install Contract - VP Debt 57, , , O O , 58 O ( 7) , , 43 ( 85) SUB FIXED CIARGES , , , , 43 EXPENDITURES , , , REVENUE , 5 7, NET ( 49, 664) ( 6 74) 478 ( 6 83) 94 ( 47, 76) ( 977) 76 ( 534) )

9 Page PUNCH Sr. CARD Discount FEES Card $ 5. $. passes $ total sales. E - Range Key/ Season Pass Sales Token sales 3 $ 75 $. 5. $ $ $ $ DRIVING RANGE FEES 4 3. Weekend Weekday rounds ( rounds ( Res., Res., Non. Res., Y/ Sr., H. S.) DAILY USE FEES Total % % % % 3 $ 68 $ 9 $ 4 $ All Other ( Y/ Sr. Pass, Spring/ Fall, Specials) 7, $ 3 $ 8 $ 7 7. Non - Res, Outing) 9, 89, Rds EMPLOYEE SCGC House - HOUSING months $ 3. 6 Bartender INDOOR FACILITY RENTALS Avg. Room Fee / rental / Event - $ Event - $ 75 5C events 65 $ 65 $ $ $ 7, Rate 75 $. $ GOLF CLUB RENTAL Increase CLUB CAR rental rate $ RENTAL per rider in 5 3. rds. % Riding # 3 4 $. $ 4. rds. # rentals Cart Rate PULL CART 3. ea.) RENTAL. rds. Walking # % 3 rds. # 5 $ rentals Cart Rate PRIVATE LESSONS 5 Avg. Cost $ JUNIOR GOLF Participants , 6-7 yr. $ 74. $ 94. Jr. Program Revenue 8- yr. Breakdown ( - 3 yr. 77, Incl. $ 84 GF) Jul/ Classes Sep $ Jun $ May $ Apr $ Aug $ DRIVING RANGE INSTRUCTION Based on previous 3 - yr avg ADVERTISING/ SPONSORSHIPS NUMBER ITEM REVENUE: $ 8 56 REVENUE SUGAR CREEK GOLF COURSE FUND ELMHURST PARK DISTRICT WORKSHEETS Sep - 4 5: 9 PM FILE: REVENUE

10 NUMBER MISCELLANEOUS INTEREST INCOME $ OPERATING INTERFUND TRANSFERS LIQUOR SALES $ SOFT DRINK SALES $ FOOD SALES $ BEER / WINE SALES $ PRO SHOP SALES $ PERMANENT TEE TIMES/ LEAGUES $ SEASON Resident PASSES $ Discount Card $ Page 5 $. $ ITEM REVENUE: $. $

11 Page Cook - September 6 hr./ day, 5 days wk) Cook - June - August 3 89 Cleaning - Mar. - Dec hr./ hr./ hr./ day, day, day, W - Sat: W - Su Su Sun. Beverage Beverage Beverage Car - September 48 Car - Car - June - August May 3 Starters - Starters - Starters - August - September June - May July Weekend 7-3 6a - 8p Cashiers - Cashiers - November - September - December October 8 5: 5: 3a - 3a - p p Cashiers - June - August 6-6a - 8p Cashiers - Cashiers - May April ) ) 85 Weekend 9- Cashiers - Cashiers - March January - February HRS/ MONTH # OF MONTHS PROGRAM STAFF Grounds Worker # 5 April - September 6 Grounds Worker # 4 April - September 6 6 Grounds Worker # 3 April - October 6 7 Grounds Grounds Worker # Worker # March & April - October November 6 7 Grounds Grounds Worker # Worker # March & April - October November 6 7 Mechanic - Mechanic - March - November 9 December, January, February OPERATIONS STAFF HRS/ MONTH # OF MONTHS 4 - Incudes - - Incudes Incudes 5% % for ( 5% for ( Human Resources) Finance) for Anderson, Goss, Siegmund) MIS Human Resources Finance ADMINISTRATIVE SALARIES NUMBER SALARIES SUGAR CREEK GOLF COURSE FUND ELMHURST WORKSHEETS - PARK DISTRICT 5 36 $ $ $ 48 $ 36 $ $ 48 $ 54 $ 4 $ 6 $ 8 $ 83 $ 6 $ 4 $ 3 $ HRS $ 6 $ 96 $ $ 4 $ $ $ $ 8 4 HRS.. $ $ See Utility... $ $ $ $ $ $... volunteer volunteer volunteer $ 48 $ 48 $ 48 $ 48 $ 48 $ 5 $ , , , 4. 4 PAY RATE 9. $ $ $ $ $ $ $ $ $ 7, PAY RATE ITEM SALARIES: 8 - Sep - 4 5: 9 PM FILE: SALARIES

12 PRIVATE LESSONS 75% of $ 5 payout to instructor $ JUNIOR GOLF STAFF $ December November October 3 September 3 August 6 July June May April March February January DRIVING RANGE STAFF Board Secretary = 6 meetings x $ ADMINISTRATIVE STAFF, P - T 9 - MIS - Finance 84 Bartender - Bartender- Bartender - Bartender - Bartender - Oct. - Dec. September ( June - April - May August ( 5 4 hr. hr. week) week) February - March 87 Utility/ Cleaning - March - December ( 35 hr. week) 86 Jr. Golf Program Wages See below $ NUMBER Page $ $ 93 $ 9 $ 86 $ 86 $ 8 $ 86 $ 8 $ $ $ $ 9 $ $ 48 $ 37 $ 6 $ 4 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $..... $ $ $ $ $ $. $.. ITEM SALARIES: $

13 Page AUDIT EXPENSES $ INTERNET 9 - CONNECTIVITY $ MIS MIS CONSULTING SERVICES MIS ATTORNEY' S FEES Includes all employees of EPD for which pays salaries MIS Human Resources Finance FICA BUSINESS INSURANCE Includes all employees of EPD for which pays salaries MIS $ Human Resources $ Finance $ $ IMRF $ MIS Human Resources Finance HEALTH CARE EXPENSES NUMBER SUGAR CREEK SERVICES GOLF COURSE FUND ELMHURST WORKSHEETS - PARK 5 DISTRICT 8 - Sep ITEM SERVICES: $ 74 5: 9 PM FILE: SERVICES

14 Health Pesticide Alcohol Tax Department License Renewal LICENSES & Liquor PERMITS License Banners, Signs, Promo Material Print Personnel ads, Advertising Public Notices ADS & NOTICES MIS Finance PGA Show TRAVEL - EXPENSES MIS CONTINUING EDUCATION Functional Job Testing Pre - Employment Drug Testing Employee Background Checks OCCUPATIONAL HEALTH 9 - MIS BOOKS & - SUBSCRIPTIONS 9 - MIS $ CDGA $ USGA $ Midwest Association annual membership $ GCSAA annual membership $ PGA $ - $ DUES $ BAD DEBT EXPENSES $ FINANCE / BANK CHARGES $ NUMBER Page $ ITEM SERVICES: $ , 5 74

15 Cable $ WATER & SEWER NATURAL GAS ELECTRICITY ALARM EXPENSES MIS $ CELLULAR & PAGING 9 - MIS VERIZON TELEPHONE MIS Bar, Linen rental fees F & B, Equipment/ Supplies BANQUETS / OUTINGS Maintenance Utility Cart Cart - Dr. Range BaN Picker Trencher & Air compressor Ranger Cart year lease gas EQUIPMENT carts RENTALS x $ 7 per cart W- and 99' s $ Purchase Orders $ - Checks $ Finance Brochures / Flyers / Posters $ PRINTING POSTAGE & Jr. League SHIPPING Demo Returns, misc. postage NUMBER Page 3 Protection One + 84' 4 Phone Portion +.. Avaya $ ITEM SERVICES: $

16 Page MISCELLANEOUS $ Holiday party and fall golf outing ELMPLOYEE RELATIONS $ MisceNaneous PUBLIC Jr. League RELATIONS promotional items - shirts, cups, etc. Eliminate $ 5 - used in account# 76 Deep Safety Tine Kleen Aerifying Clubhouse maintenance contract - HVAC Porta Potty Rental 6 x $ 6 FIRE Beer Tree Grease Exterminator Line EXTINGUISHERS Service Collection Cleaning Services MISCELLANEOUS MISCELLANEOUS CONTRACT SERVICES MIS $ $ COMPUTER HARDWARE & SOFTWARE SERVICES $ NUMBER ITEM SERVICES: $

17 NUMBER ELMHURST PARK DISTRICT WORKSHEETS - 5 SUGAR CREEK GOLF COURSE FUND REPAIRS 8 - Sep - 4 5: 9 PM FILE: REPAIRS REPAIRS: $ 9, 75 ITEM BUILDING REPAIRS Clubhouse, maintenance building, and house repairs PLUMBING SYSTEM REPAIRS Repairs & supplies for clubhouse, etc. Irrigation control system VEHICLE REPAIRS $ 5 Truck engine repairs Page

18 Page Paper products - miscellaneous Chemicals - miscellaneous CUSTODIAL $ 9 - MIS $ COMPUTER HARDWARE COMPUTER 9 - MIS SOFTWARE COMPUTER SUPPLIES Pond Fountain $ EQUIPMENT & MIS $ $ FURNITURE Finance $ $ Paper, pens, pencils, staplers, hole punches, tape, etc OFFICE SUPPLIES NUMBER SUGAR CREEK SUPPLIES GOLF COURSE FUND ELMHURST WORKSHEETS - PARK 5 DISTRICT 8 - Sep - 4. $.. $ ITEM SUPPLIES: $ 5: 9 PM FILE: SUPPLIES 7 66

19 Page 87. Propane 4 $ FUEL Unleaded 4 $ $ 3. $ 75 $ 75 $. Diesel , 5. Gal Rate Total $ General painting, shop paint $ Paint Wrenches, nuts, bolts, etc. $ Hardware Bylbs, wires, & conduit $ Electrical Wood, plywood, etc $ Lumber Shovels, rakes. etc. $ Hand Mechanic Tools tools $ Sink & Plumbing toilet parts, irrigation parts, hose $ Rinse Pad Supplies $ Lights, windows, etc. $ Buildings BUILDINGS - beginning FY combined building, plumbing, hand tools, lumber, electrical, hardware, & paint Driving Liquid - Granular - Range Fairways Rough Fertilizer Tees - Granular - granular Fairways Greens & Tees Fertilizer Sod $ Rough/ Dr. Range $ Fairways $ Greens/ Tees $ Grass Trees $ Seed Shrubs & perennials - for expanded tee sign areas $ Flowers $ Horticulture Tee towels, rope, stakes, ball washers, flags & pins, spike brushes, garbage cans, soil & seed buckets, benches $ Mulch $ Cooler Trash Rock $ Can Cups $ Liner $ Drainage $ Sand/ soil mix $ Top soil $ Pea gravel $ Bunker sand $ Topdressing sand $ Grounds GROUNDS - beginning FY combined Grounds, Horticulture, Grass Seed, and Fertilizer $ NUMBER $ $ ITEM SUPPLIES: $

20 Pond Growth Chemicals for Treatments Regulator Acid Injection System Pythium - Pythium - Pythium - Insecticide - Insecticide - Herbicide - Herbicide - Fungicide - Fungicide - tees rough tees fairways greens greens fairways granular - fairways fairways Fungicide ( snow mold) - greens Fungicide - greens CHEMICALS Grease Motor Hydraulic oil oil Lubricants Repair Parts Wearable Parts - Blades, knives, tines, trim line etc... Preventative maintenance parts VEHICLE MOWER PARTS NUMBER Page ITEM SUPPLIES: $ 77 9, 95 66

21 Page MISCELLANEOUS $ First aid supplies $ FIRST AID $ Staff shirts $ UNIFORMS $ Beer, Win e, Alcohol, Food & Beverage CONCESSION MERCHANDISE Equipment, Apparel, Accessories PRO SHOP MERCHANDISE New Pull Carts $ Mats, Ball Trays, Baskets $ E - keys $ Balls $ DRIVING RANGE SUPPLIES PROGRAM Score Cards, SUPPLIES Pencils, Resident Discount Cards, Gift Cards, Jr. Golf supplies NUMBER ITEM SUPPLIES: $

22 To be paid by Villa Park Transfer to Villa Park - for debt service INTEREST EXPENSE - INSTALLMENT CONTRACT $ To Be paid by EPD General Fund $ Transfer to EPD for Debt Repayment $ FUND TRANSFERS AMORTIZATION EXPENSE $ MIS $ $ DEPRECIATION - MACHINERY & EQUIPMENT DEPRECIATION - - $ BUILDINGS & IMPROVEMENTS - $ DEPRECIATION - LAND IMPROVEMENTS 9 - Maintenance MIS $ Equip. Replacement Plan $ Office Space/ Pro Shop $ CAPITAL PURCHASES $ FIXED CHARGES AND OBLIGATIONS NUMBER Page FIXED CHARGES SUGAR CREEK GOLF COURSE FUND ELMHURST WORKSHEETS - PARK 5 DISTRICT 9, ITEM FIXED CHARGES: $ 8 - Sep - 4 5: 9 PM FILE: FIXED 9,

23 comchannel.epd.org/eden/ income statement_ ].asp Income Statement Fund 8 - Golf Course Fiscal Year 4 Through Period 8 Revenues Percent GL number Acct Title Budget YTD Variance Collected/ Used Revenues & Sales Grants -Capital Advertising Revenues x. x.x. S Driving Range Instruction Jr. Golf Private Lessons x.x.x. 8 S Equipment Rentals , , ) ) 3.45) )..%.%. %.3% 8. 5% 8. 79% 6. 86% 4.8%. % Last Yr x.x.x. S Pull Cart Rental Club Car Rental Golf Club Rental x.x.x.8 S Indoor Facility Rentals x.x.x. S Employee Housing x.x.x. 8 S Daily Use Fees x.x.x. S , 68. 7,634. 7, $ $ %. 55.3% 7, % % % % % % % 9, % % $ Driving Range. 87,846. 7, % x.x.x. 8 S. 87,846. 7, % Punch Card Fees. 7, % Season Passes 5. 7, % Permanent Tee Times % 7, Merchandise Sales....%. x.x.x. S % Pro Shop % Beer/Wine Sales , % Food Sales. 9, % Soft Drink Sales % Liquor Sales. 7, , % x.x.x.8 S Operating Interfund Transfers Interest Income Miscellaneous Revenues REVENUES S 9. $ 7, 377. $ $. $.. $.64 ($.64). $ 37, 6. 7 ($ 37,6.7) 64. $ 769, $ % $ %.. % 4. 37, 6. 7% % $ 749,6. of 5 9/ 8/ 4 5: 53 PM

24 comchannel. epd.org/eden/ income statement. asp Expenses GL number Acct Title Budget YTD Percent Variance Collected/ Used Last Yr Salaries & Wages Full -Time Employees Salary & Wages Full -Time Employees Salary & Wages Full -Time Employees Salary & Wages FT Salary & Wages - MIS Chargeback Operations Staff Wages Program Staff Wages Program Staff Wages x.x.x. S Cashier/Greens Fees Food Preparation Wages Administrative Staff Driving Range Bar Wages Program Wages -JR Golf Utility/Cleaning Private Lessons 4 S $. Moo % $ 48. 8% $.% $.% $ $. $.. % $ % $ ). % $ % $ % $ ,43. 9, % $ ) 5. 99% $ % $ % $ % $ ) 56.37% $ % $ % $ $ $ % $ 7, GL number Acct Title Budget YTD Percent Variance Collected/ Used Last Yr x.x.x.8 S Services Health Care Expenses Health Care Expenses Health Care Expenses Health Insurance Exp. -MIS Chargebacks Illinois Muncipal Retirement Fund $. $ 7, $. $. $. $ % $. % $ 46.9% $.% $. % $. % $.. 9, $ % $ IMRF Expense....% $ IMRF Expense....% $ IMRF- MIS Chargebacks....% $ Business Insurance % $ 7, FICA -Employer Portion 7, % $ FICA.... % $ FICA.... % $ FICA -MIS Chargebacks....% $ Consulting Services % $ Consulting - MIS Chargebacks....% $ Internet Connectivity....% $ Internet Connectivity -MIS Chargebacks....% $ Auditing Expense % $ 9. of 5 9/ 8/ 4 5: 53 PM

25 comchannel. epd.orgieden/ income_statement_. asp Finance/ Bank Charges Bad Debt Expense Dues Dues Books & Subscriptions Occupational Health Continuing Education Continuing Education Mileage Mileagel- MIS Chargebacks Ads & Notices Ads & Notices Licenses & Permits Postage & Shipping Printing Printing Equipment Rental x.x.x. S Banquets/Outings x.x.x. 8 S Telephone Telephone -MIS Chargeback Cellular Phones & Service Cellular Phones & Service -MIS Chargeback $ % $ 7, $..% $. 83. $ % $ 63.. $..% $.. $.. % $. 99. $ % $ 4..5 $ % $ $..% $ $ % $ $.. % $.. $ 3. 4.% $ 5.. $.. % $ ($ 7. 5) 7.3% $ 95.. $ 5..% $.. $..% $.. $..% $ $ % $ , 9. 5 $ % $ 89, ($ 4. 6) 4. 35% $ ($ 4.6) 4. 35% $ $ % $ $..% $ ($ 5. 3) 5.% $ $.. % $ Cellular & Paging Alarm Expenses Electricity Electricity -House Natural Gas Natural Gas -House Water & Sewer Water & Sewer -House Cable TV Expenses Computer & Hardware Services Computer & Hardware Services Custodial Maintenance Contract Services Public Relations Employee Relations 5 S. $. $.. % $ $ $ % $ $ 9, 8.67 $ % $ $. $., % $.. $ $ % $ $. $.. % $. 8. $ 8. $ % $ $. $.. % $. 56. $ 43.5 $ % $ $ 5. $ % $.. $. $..% $.. $. $..% $. 96. $ 7, $ % $ $. $..% $.. $. $..% $ $ $ % $ 7,5.6 GL number Acct Title Budget YTD Percent Variance Collected/ Used Last Yr Repairs & Maintenance Building Repairs Plumbing Systems Repair Vehicle Repairs Equipment Repairs Electrical Repairs Miscellaneous. $.. $ $ $ $.. $.. $...% $ ) 54.93% $ % $ ) 4. 69% $... % $ % $...% $. 3 of 5 9/ 8/ 4 5: 53 PM

26 httpliconichannel.epd. org/eden/ income_ statement_. as 6 S GL number Acct Title Supplies Office Supplies Office Supplies Equipment & Furniture Equipment & Furniture Computer Supplies Computer Supplies -MIS Chargebacks Computer Software -MIS Chgbk Computer Hardware -MIS Chargebacks 9,9. Budget ($ 34.89) 5. 87% $ 9, YTD Percent Last Yr Variance Collected/ Used...% $ ) 4.3% $ % $ % $ % $....% $....% $.. $.. % $.. $..% $ Custodial Supplies ).64% $ Grounds Supplies , , % $ Building Supplies ) % $ Fuel % $ Vehicle Parts % $ Horticultural Supplies....% $ Chemicals % $ Program Supplies % $ 8.4 x.x.x. S , $ % $ Driving Range $ % $ Pro Shop $ % $ Concession Merchandise $ % $ 49, x. x.x. 8 S $ 47, % $ 87, Uniforms $ % $ First Aid Supplies/Pers. Protect. 7 S Equip $ % $ ,66. $ % $ GL number Acct Title Budget YTD Percent Variance Collected/ Used Last Yr Capital....% $ Capital Purchases...,% $ Depreciation Expense Depreciation Expense -Land Improvements Depreciation Expense -Bldg. & Improvement Depreciation Expense - Machinery & Equip Amortization Expense 8 S % $.% $. % $.... $. $..% $.....% $..... % $. GL number Acct Title Budget YTD Percent Variance Collected/ Used Last Yr Transfers & Debt Payments....% $ Operating Interfund Transfers % $ Interest Expense -Installment Contract % $ S $ 7,43. $ 76.5 $ EXPENSES S $ 53. $ $ % $ % $ 537, 8. 4 d of Oil 9/' rtd 4. 4 AT4