Recreation & Parks Golf Course Fund GOLF COURSE City Administration 538,595 382,407 537,200 539,800 770,000 Food & Beverage 340,797 344,199 347,500 339,700 341,200 Pro-Shop 191,927 139,677 179,700 192,000 192,500 Golf Course 335,871 333,703 351,800 323,500 325,800 Driving Range 178,281 125,261 169,000 160,000 160,800 General & Administrative 383,134 425,662 422,900 432,300 519,800 Golf Lessons 61,852 55,727 58,300 64,600 64,600 TOTAL EXPENDITURES 2,030,453 1,806,636 2,066,400 2,051,900 2,374,700 ACTIVITY INFORMATION The Golf Course Fund is an Enterprise Fund that tracks all activities related to The Lakes at El Segundo Golf Course. The facilities include a nine-hole executive golf course, 58 station night-lighted driving range, golf school, pro shop, restaurant, and clubhouse. The Fund consists of seven divisions: City Administration, Food and Beverage, Pro Shop, Golf Course, Driving Range, General and Administrative, and Golf Lessons. Z - 1
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Recreation & Cultural Golf Course Division 5301 GOLF COURSE - ADMINISTRATION DEBT SERVICE 32,984 3,421 200,000 200,000 200,000 SUPPLIES 0 2,304 2,300 2,300 2,300 SERVICE CHARGES 489,089 489,782 274,900 277,500 507,700 CAPITAL-FIXED ASSETS 16,522-113,100 60,000 60,000 60,000 TOTAL EXPENDITURES 538,595 382,407 537,200 539,800 770,000 ACTIVITY INFORMATION The Administration Division is used to account for the debt service payments on the Golf Course Certificates of Participation (C.O.P.) which were issued on August 1, 1992. These bonds were issued to finance the construction of The Lakes at El Segundo" Golf Course. In addition, this division also accounts for all direct and indirect City administrative expenses, including a general administrative charge established this year, performance incentive fees for the operator, and other vehicle and equipment charges. Z - 3
DEBT SERVICE 4902 Principal Maturity 0 0 200,000 200,000 200,000 4904 Semi-Annual Interest 32,984 3,421 0 0 0 TOTAL DEBT SERVICE 32,984 3,421 200,000 200,000 200,000 SUPPLIES 0 2,304 2,300 2,300 2,300 SERVICE CHARGES 6202 Depreciation Expense 193,659 206,075 0 0 232,900 6207 Equipment Replacement Charges 1,600 17,692 8,700 17,300 17,300 6214 Professional/Technical 108,000 108,000 108,000 102,000 96,000 6286 General Administrative Charges 130,200 130,200 130,200 130,200 130,200 6501 Right of Way Lease 55,630 27,815 28,000 28,000 31,300 TOTAL SERVICE CHARGES 489,089 489,782 274,900 277,500 507,700 CAPITAL-FIXED ASSETS 8104 Capital/Equipment 16,522-113,100 60,000 60,000 60,000 GOLF COURSE ADMIN 538,595 382,407 537,200 539,800 770,000 Z - 4
Recreation & Parks Golf Course Food and Beverage Division 5302 FOOD & BEVERAGE SALARIES 132,725 135,684 137,500 133,000 133,500 EMPLOYEE BENEFITS 27,508 33,170 33,500 35,100 36,100 SUPPLIES 36,540 27,730 34,500 28,900 28,900 SERVICE CHARGES 16,848 16,178 20,000 19,700 19,700 COST OF SALES 127,176 131,437 122,000 123,000 123,000 TOTAL EXPENDITURES 340,797 344,199 347,500 339,700 341,200 The Food and Beverage Division is responsible for providing a full-service breakfast and lunch at the golf course restaurant. It also includes special events and catering. ACTIVITY INFORMATION Z - 5
FOOD & BEVERAGE SALARIES 4104 Permanent Contract 132,725 135,684 137,500 133,000 133,500 TOTAL EMPLOYEE BENEFITS 27,508 33,170 33,500 35,100 36,100 SUPPLIES 5203 Repair & Maintenance Supplies 3,509 2,295 3,000 3,000 3,000 5204 Operating Supplies 21,038 16,270 22,000 18,200 18,200 5210 Paper Goods 10,788 7,965 8,000 6,200 6,200 5213 Replacement Of Damaged Goods 1,205 1,200 1,500 1,500 1,500 TOTAL SUPPLIES 36,540 27,730 34,500 28,900 28,900 SERVICE CHARGES 6201 Advertising/Publishing 3,606 3,328 3,500 3,500 3,500 6215 Repair & Maintenance 5,692 4,747 10,300 10,000 10,000 6242 Employee Meals 6,300 6,300 6,200 6,200 6,200 6249 Fees & Licenses 1,250 1,265 0 0 0 TOTAL SERVICE CHARGES 16,848 16,178 20,000 19,700 19,700 COST OF SALES 7550 Cost of Sales 127,176 131,437 122,000 123,000 123,000 FOOD & BEVERAGE 340,797 344,199 347,500 339,700 341,200 Z - 6
Recreation & Parks Golf Course Pro Shop Division 5304 PRO SHOP SALARIES 23,817 23,579 30,100 31,500 31,600 EMPLOYEE BENEFITS 8,818 6,375 8,000 8,500 8,900 SUPPLIES 7,811 4,628 5,500 8,600 8,600 SERVICE CHARGES 9,552 8,067 6,800 6,700 6,700 HARD GOODS 141,929 97,028 129,300 136,700 136,700 TOTAL EXPENDITURES 191,927 139,677 179,700 192,000 192,500 The Pro Shop is the hub of the Golf Course operations providing a full line of soft and hard goods. The Pro Shop is also where golf lessons are booked and sold, tee times are recorded, greens fees collected, and range balls sold. ACTIVITY INFORMATION Z - 7
GOLF COURSE - PRO SHOP SALARIES 4104 Permanent Contract 23,817 23,579 30,100 31,500 31,600 TOTAL EMPLOYEE BENEFITS 8,818 6,375 8,000 8,500 8,900 SUPPLIES 5203 Repair & Maintenance 0 123 0 2,800 2,800 5204 Operating Supplies 7,811 4,505 5,500 5,800 5,800 TOTAL SUPPLIES 7,811 4,628 5,500 8,600 8,600 SERVICE CHARGES 6201 Advertising/Publishing 7,145 5,431 5,000 5,000 5,000 6215 Repairs & Maintenance 0 195 0 0 0 6244 Unclassified 770 0 300 0 0 6270 Commissions 1,637 2,441 1,500 1,700 1,700 TOTAL SERVICE CHARGES 9,552 8,067 6,800 6,700 6,700 HARD GOODS 7600 Hard Goods 80,312 48,865 71,000 74,000 74,000 7601 Purchase Discount -1,735-1,574-1,700-1,300-1,300 7602 Soft Goods 58,848 51,826 55,000 59,800 59,800 7604 Freight 4,504 5,551 5,000 4,200 4,200 7608 Theft 0-7,640 0 0 0 HARD GOODS 141,929 97,028 129,300 136,700 136,700 PRO SHOP 191,927 139,677 179,700 192,000 192,500 Z 8
Recreation & Parks Golf Course Division 5305 GOLF COURSE SALARIES 179,758 165,980 185,700 174,000 174,700 EMPLOYEE BENEFITS 29,255 31,789 39,200 38,500 40,100 SUPPLIES 86,497 87,571 89,000 75,000 75,000 SERVICE CHARGES 40,361 48,363 37,900 36,000 36,000 TOTAL EXPENDITURES 335,871 333,703 351,800 323,500 325,800 The Golf Course Division represents the actual playing of rounds of golf and the maintenance of the course itself. ACTIVITY INFORMATION Z 9
GOLF COURSE SALARIES 4104 Permanent Contract 179,758 165,980 185,700 174,000 174,700 TOTAL EMPLOYEE BENEFITS 29,255 31,789 39,200 38,500 40,100 SUPPLIES 5203 Repair & Maintenance Supplies 59,258 51,200 55,000 45,000 45,000 5204 Operating Supplies 27,239 36,371 34,000 30,000 30,000 TOTAL SUPPLIES 86,497 87,571 89,000 75,000 75,000 SERVICE CHARGES 6201 Advertising/Publishing 5,016 4,027 5,000 5,000 5,000 6206 Contractual Services 14,142 13,930 15,000 15,000 15,000 6207 Equipment Replacement Charge 0 16,800 0 0 0 6215 Repair & Maintenance 21,203 12,996 17,300 15,000 15,000 6244 Other Unclassified Expense 0 0 250 200 200 6260 Equipment Leasing Costs 0 402 600 800 800 TOTAL SERVICE CHARGES 40,361 48,363 37,900 36,000 36,000 GOLF COURSE 335,871 333,703 351,800 323,500 325,800 Z - 10
Recreation & Parks Golf Course Driving Range Division 5306 DRIVING RANGE SALARIES 58,881 51,164 60,200 55,000 55,200 EMPLOYEE BENEFITS 7,545 7,737 10,300 10,000 10,600 SUPPLIES 13,618 14,997 12,000 10,000 10,000 SERVICE CHARGE 98,237 51,363 86,500 85,000 85,000 TOTAL EXPENDITURES 178,281 125,261 169,000 160,000 160,800 ACTIVITY INFORMATION The Driving Range is the 58-section practice facility. The range is also the location at which all golf lessons are taught by a staff of PGA golf professionals. Z - 11
GOLF COURSE DRIVING RANGE SALARIES 4104 Permanent Contract 58,881 51,164 60,200 55,000 55,200 TOTAL EMPLOYEE BENEFITS 7,545 7,737 10,300 10,000 10,600 SUPPLIES 5204 Operating Supplies 13,618 14,997 12,000 10,000 10,000 TOTAL SUPPLIES 13,618 14,997 12,000 10,000 10,000 SERVICE CHARGES 6201 Advertising/Publishing 5,252 3,810 5,000 5,000 5,000 6202 Depreciation Expense 73,082 39,200 65,000 65,000 65,000 6215 Repair & Maintenance 19,903 7,650 16,500 12,000 12,000 6244 Other Unclassified Expense 0 703 0 3,000 3,000 TOTAL SERVICE CHARGES 98,237 51,363 86,500 85,000 85,000 DRIVING RANGE 178,281 125,261 169,000 160,000 160,800 Z - 12
Recreation & Parks Golf Course General & Administrative Division 5307 GENERAL & ADMINISTRATION SALARIES 112,707 110,605 118,500 115,000 115,400 EMPLOYEE BENEFITS 26,228 30,275 31,900 33,100 34,100 SUPPLIES 18,998 22,800 24,500 25,000 25,000 PUBLIC UTILITY 166,879 188,556 172,500 189,700 189,700 SERVICE CHARGES 58,322 73,426 75,500 69,500 155,600 TOTAL EXPENDITURES 383,134 425,662 422,900 432,300 519,800 This Division is responsible for the administration of all aspects of the facility, including operations, accounting and supervision of all other departments. ACTIVITY INFORMATION Z - 13
SALARIES 4104 Permanent Contract 112,707 110,605 118,500 115,000 115,400 TOTAL EMPLOYEE BENEFITS 26,228 30,275 31,900 33,100 34,100 SUPPLIES 5203 Repair & Maintenance Supplies 14,985 13,515 15,000 15,000 15,000 5204 Operating Supplies 4,013 9,285 9,500 10,000 10,000 TOTAL SUPPLIES 18,998 22,800 24,500 25,000 25,000 PUBLIC UTILITY 6101 Gas 3,517 3,454 5,000 4,200 4,200 6102 Electricity 32,005 28,621 35,000 31,000 31,000 6103 Water 74,567 105,277 75,000 99,000 99,000 6135 Credit Card Expense 32,038 28,906 35,000 33,500 33,500 6139 Bank Service Charges 17,273 15,124 16,500 18,000 18,500 6153 Personal Property Damage 7,479 7,174 6,000 4,000 4,000 6171 Business Meals 0 0 0 0 0 6172 NSF Checks 0 0 0 0 0 TOTAL PUBLIC UTILITY 166,879 188,556 172,500 189,700 189,700 SERVICE CHARGES 6201 Advertising/Publishing 6,470 3,704 5,000 5,000 5,000 6208 Dues & Subscriptions 1,238 833 2,000 1,500 1,500 6211 Insurance & Bonds 18,493 17,982 21,600 21,600 107,700 6213 Meetings & Travel 0 0 0 500 500 6214 Professional/Technical 2,275 2,917 2,600 2,600 2,600 6215 Repair & Maintenance 16,403 32,146 21,500 18,800 18,800 6223 Training & Education 211 353 1,500 1,000 1,000 6244 Other Unclassified Expense -261-55 300-500 -500 6249 Fees & Licenses 0 103 3,500 2,300 2,300 6253 Postage 753 679 1,000 1,000 1,000 6254 Telephone 8,066 8,523 9,000 9,000 9,000 6284 Security Costs 3,910 6,127 6,000 6,000 6,000 6301 Legal Counsel 0 0 500 500 500 6502 Contribution Expense 764 114 1,000 200 200 TOTAL SERVICE CHARGES 58,322 73,426 75,500 69,500 155,600 GENERAL & ADMIN 383,134 425,662 422,900 432,300 519,800 Z - 14
Recreation & Parks Golf Course Golf Lessons Division 5308 GOLF LESSONS SERVICE CHARGES 53,013 47,105 47,000 52,300 52,300 COST OF SALES 8,839 8,622 11,300 12,300 12,300 TOTAL EXPENDITURES 61,852 55,727 58,300 64,600 64,600 The Golf Lessons Division includes a full range of golf instruction taught by PGA and LPGA teaching professionals. Lessons include private, group, and clinics. ADMINISTRATION Z - 15
TOTAL SERVICE CHARGES 6201 Advertising/Publishing 0 720 0 0 0 6270 Commissions 53,013 46,385 47,000 52,300 52,300 TOTAL SERVICE CHARGES 53,013 47,105 47,000 52,300 52,300 COST OF SALES 6093 Junior Camp Expenses 8,618 8,622 10,500 11,500 11,500 7606 Teaching Supplies 221 0 800 800 800 TOTAL COST OF SALES 8,839 8,622 11,300 12,300 12,300 GOLF COURSE - LESSONS 61,852 55,727 58,300 64,600 64,600 Z - 16