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Recreation Services Division - All Programs - Profit & Loss FY 2022-2024
<br />FY 2024 FY 2023 FY 2022
<br />CATEGORY ACCOUNT NAME DEBITS CREDITS NET DEBITS CREDITS NET DEBITS CREDITS NET
<br />REVENUES TOTAL ($1,817,856.67) TOTAL ($1,677,383.41) TOTAL ($1,547,595.76)
<br />00150301 - YOUTH SPORTS SUBTOTAL ($766,265.57) SUBTOTAL ($807,831.81) SUBTOTAL ($685,186.28)
<br />353451 MISC REVENUE, 357491 REIMBURSEMENTS ($- ) ($562.69) ($562.69) ($- ) ($- ) ($- ) ($- ) ($- ) ($- )
<br />363554 SPECIALTY CLASSES ($- ) ($522,224.92) ($522,224.92) ($- ) ($577,049.16) ($577,049.16) ($35,597.00) ($526,530.09) ($490,933.09)
<br />363557 YOUTH SPORTS/CAMPS ($8,948.36) ($252,426.32) ($243,477.96) ($1,609.85) ($232,392.50) ($230,782.65) ($95.00) ($194,348.19) ($194,253.19)
<br />00150302 - AQUATICS CENTER SUBTOTAL ($602,760.61) SUBTOTAL ($520,008.40) SUBTOTAL ($422,917.69)
<br />353451 MISCELLANEOUS REVENUE ($- ) ($358.22) ($358.22) ($- ) ($- ) ($- ) ($- ) ($- ) ($- )
<br />363556 AQUATIC-RECEIPTS ($35.00) ($248,568.84) ($248,533.84) ($156.33) ($215,353.50) ($215,197.17) ($92,457.25) ($287,531.17) ($195,073.92)
<br />363578 LEARN TO SWIM FEES ($- ) ($143,095.03) ($143,095.03) ($92.50) ($133,757.78) ($133,665.28) ($11,983.94) ($123,713.34) ($111,729.40)
<br />363579 AQUATICS FEE CLASSES ($2,009.42) ($10,464.02) ($8,454.60) ($4,121.00) ($14,427.00) ($10,306.00) ($6,474.88) ($12,353.48) ($5,878.60)
<br />363581 AQUATICS RENTALS ($1,867.20) ($204,186.12) ($202,318.92) ($- ) ($160,839.95) ($160,839.95) ($9,364.48) ($119,600.25) ($110,235.77)
<br />00150303 - ADULT SPORTS & FACILITY SUBTOTAL ($308,830.49) SUBTOTAL ($219,543.20) SUBTOTAL ($304,161.20)
<br />353451 MISC REVENUE, 357497 DAMAGE REIMB ($- ) ($2,800.54) ($2,800.54) ($- ) ($666.08) ($666.08) ($- ) ($558.23) ($558.23)
<br />363558 OPEN GYM ($202.00) ($9,215.50) ($9,013.50) ($112.00) ($854.50) ($742.50) ($- ) ($- ) ($- )
<br />363561 ADULT BASKETBALL ($- ) ($66,494.80) ($66,494.80) ($- ) ($44,828.00) ($44,828.00) ($2,140.00) ($23,951.25) ($21,811.25)
<br />363567 GYM RENTALS ($- ) ($116,334.40) ($116,334.40) ($- ) ($73,338.00) ($73,338.00) ($12,016.00) ($52,501.00) ($40,485.00)
<br />363568 SOFTBALL CONCESSION FEES ($- ) ($- ) ($- ) ($- ) ($- ) ($- ) ($- ) ($5,519.40) ($5,519.40)
<br />363570 SOFTBALL ($11,515.60) ($61,848.00) ($50,332.40) ($1,552.00) ($28,050.00) ($26,498.00) ($- ) ($163,240.00) ($163,240.00)
<br />363571 SOFTBALL FIELD RENTAL ($- ) ($63,854.85) ($63,854.85) ($- ) ($73,470.62) ($73,470.62) ($800.00) ($73,347.32) ($72,547.32)
<br />00150303 - TENNIS PROGRAM SUBTOTAL ($140,000.00) SUBTOTAL ($130,000.00) SUBTOTAL ($135,330.59)
<br />363564 TENNIS REVENUE ($32,500.00) ($172,500.00) ($140,000.00) ($- ) ($130,000.00) ($130,000.00) ($- ) ($135,330.59) ($135,330.59)
<br />COGS REVENUES COST TOTAL ($(897,047.53) TOTAL ($(824,993.42) TOTAL ($(710,526.57)
<br />00150301 - YOUTH SPORTS INSTR SHARE 59.40% INSTR SHARE 55.88% INSTR SHARE 55.97%
<br />430106 CONTRACT RECREATION INSTRUCTOR ($310,177.63) ($- ) ($(310,177.63) ($322,480.47) ($- ) ($(322,480.47) ($274,787.04) ($- ) ($(274,787.04)
<br />00150302 - AQUATICS CENTER
<br />430106 CONTRACT RECREATION INSTRUCTOR ($- ) ($- ) ($- ) ($1,440.00) ($- ) ($(1,440.00) ($1,440.00) ($- ) ($(1,440.00)
<br />431133 ELECTRICITY ($285,526.76) ($- ) ($(285,526.76) ($240,521.38) ($- ) ($(240,521.38) ($217,065.15) ($- ) ($(217,065.15)
<br />00150303 - ADULT SPORTS & FACILITY
<br />431133 ELECTRICITY ($210,955.39) ($- ) ($(210,955.39) ($189,325.65) ($- ) ($(189,325.65) ($148,375.70) ($- ) ($(148,375.70)
<br />00150303 - TENNIS PROGRAM
<br />431133 ELECTRICITY ($90,387.75) ($- ) ($(90,387.75) ($71,225.92) ($- ) ($(71,225.92) ($68,858.68) ($- ) ($(68,858.68)
<br />GROSS PROFIT ($920,809.14) GROSS PROFIT ($852,389.99) GROSS PROFIT ($837,069.19)
<br />STAFF EMPLOYEES TOTAL ($(1,029,489.72)TOTAL ($(723,669.02) TOTAL ($(459,141.88)
<br />00150301 - YOUTH SPORTS SUBTOTAL ($(159,846.82) SUBTOTAL ($(28,087.15) SUBTOTAL ($- )
<br />SALARIES 400001 REGULAR FULL TIME ($80,329.89) ($- ) ($(80,329.89) ($21,970.64) ($- ) ($(21,970.64) ($- ) ($- ) ($- )
<br />400003 TEMPORARY SALARIES ($14,609.30) ($- ) ($(14,609.30) ($1,274.94) ($- ) ($(1,274.94) ($- ) ($- ) ($- )
<br />400051 OVERTIME ($59.96) ($- ) ($(59.96) ($- ) ($- ) ($- ) ($- ) ($- ) ($- )
<br />TIME OFF 400031 VN, 400032 ILL, 400033 FH, 400035 OL, 400122 UV ($7,237.53) ($- ) ($(7,237.53) ($1,181.51) ($- ) ($(1,181.51) ($- ) ($- ) ($- )
<br />BENEFITS 400153 WKRS COMP ACC ($4,444.00) ($- ) ($(4,444.00) ($- ) ($- ) ($- ) ($- ) ($- ) ($- )
<br />HLTH 400103 400104 400106, DIS 400108 400108 400110 ($3,428.43) ($- ) ($(3,428.43) ($415.40) ($- ) ($(415.40) ($- ) ($- ) ($- )
<br />RETIREMENT RETMD 400152 400102, RET 400202 400107 400112/113 ($49,737.71) ($- ) ($(49,737.71) ($3,244.66) ($- ) ($(3,244.66) ($- ) ($- ) ($- )
<br />00150302 - AQUATICS CENTER SUBTOTAL ($(681,053.30) SUBTOTAL ($(617,685.70) SUBTOTAL ($(457,296.61)
<br />SALARIES 400001 REGULAR FULL TIME ($72,031.04) ($- ) ($(72,031.04) ($79,061.12) ($13,349.45) ($(65,711.67) ($76,609.52) ($43,987.50) ($(32,622.02)
<br />400003 TEMPORARY SALARIES ($476,295.14) ($- ) ($(476,295.14) ($531,684.52) ($83,251.54) ($(448,432.98) ($371,272.73) ($13,294.41) ($(357,978.32)
<br />400051 OT, PREM PAY 400061 400062, 400073 MISC OP ($4,279.67) ($- ) ($(4,279.67) ($4,150.27) ($127.24) ($(4,023.03) ($259.11) ($- ) ($(259.11)
<br />TIME OFF 400031 VN, 400032 ILL, 400033 FH, 400035 OL, 400122 UV ($16,722.85) ($- ) ($(16,722.85) ($22,199.25) ($6,076.06) ($(16,123.19) ($21,510.45) ($4,809.94) ($(16,700.51)
<br />BENEFITS 400153 WKRS COMP ACC ($4,046.00) ($- ) ($(4,046.00) ($2,933.46) ($2.70) ($(2,930.76) ($1,731.12) ($- ) ($(1,731.12)
<br />HLTH 400103 400104 400106, DIS 400108 400108 400110 ($21,983.64) ($- ) ($(21,983.64) ($21,777.99) ($2,126.60) ($(19,651.39) ($8,260.16) ($1,230.85) ($(7,029.31)
<br />RETIREMENT RETMD 400152 400102, RET 400202 400107 400112/113 ($85,694.96) ($- ) ($(85,694.96) ($64,654.21) ($3,841.53) ($(60,812.68) ($41,613.58) ($637.36) ($(40,976.22)
<br />00150303 - ADULT SPORTS & FACILITY SUBTOTAL ($(188,589.60) SUBTOTAL ($(77,896.17) SUBTOTAL ($(1,845.27)
<br />SALARIES 400001 REGULAR FULL TIME ($92,183.10) ($- ) ($(92,183.10) ($32,870.16) ($- ) ($(32,870.16) ($- ) ($- ) ($- )
<br />400003 TEMPORARY SALARIES ($- ) ($- ) ($- ) ($- ) ($- ) ($- ) ($313.45) ($313.45) ($- )
<br />400051 OVERTIME, 400062 PREM PAY NON-PERSABLE ($1,156.74) ($- ) ($(1,156.74) ($138.81) ($- ) ($(138.81) ($- ) ($- ) ($- )
<br />TIME OFF 400031 VN, 400032 ILL, 400035 OL, 400122 UV ($9,575.73) ($- ) ($(9,575.73) ($1,837.84) ($- ) ($(1,837.84) ($221.16) ($- ) ($(221.16)
<br />BENEFITS 400153 WKRS COMP ACC ($5,225.00) ($- ) ($(5,225.00) ($2,660.52) ($2,660.52) ($- ) ($506.16) ($- ) ($(506.16)
<br />HLTH 400103 400104 400106, DIS 400108 400108 400110 ($28,398.63) ($- ) ($(28,398.63) ($11,649.80) ($- ) ($(11,649.80) ($- ) ($- ) ($- )
<br />RETIREMENT RETMD 400152 400102, RET 400202 400107 400112/113 ($52,050.40) ($- ) ($(52,050.40) ($36,849.87) ($5,450.31) ($(31,399.56) ($1,117.95) ($- ) ($(1,117.95)
<br />NET LESS EMPLOYEES ($(108,680.58) NET LESS EMPLOYEES ($128,720.97) NET LESS EMPLOYEES ($377,927.31)
<br />SERVICES CONTRACTORS TOTAL ($(84,069.38) TOTAL ($(132,242.59) TOTAL ($(93,678.00)
<br />00150301 - YOUTH SPORTS SUBTOTAL ($(11,289.00) SUBTOTAL ($(13,140.59) SUBTOTAL ($(4,871.00)
<br />430107 CONTRACT SERVICES ($8,540.00) ($- ) ($(8,540.00) ($10,441.59) ($- ) ($(10,441.59) ($1,254.00) ($- ) ($(1,254.00)
<br />430105 OTHER PROFESSIONAL SERVICES ($2,749.00) ($- ) ($(2,749.00) ($2,699.00) ($- ) ($(2,699.00) ($3,617.00) ($- ) ($(3,617.00)
<br />00150302 - AQUATICS CENTER SUBTOTAL ($(3,450.00) SUBTOTAL ($(815.00) SUBTOTAL ($(440.00)
<br />430107 CONTRACT SERVICES ($3,450.00) ($- ) ($(3,450.00) ($210.00) ($- ) ($(210.00) ($- ) ($- ) ($- )
<br />430105 OTHER PROFESSIONAL SERVICES ($- ) ($- ) ($- ) ($605.00) ($- ) ($(605.00) ($440.00) ($- ) ($(440.00)
<br />00150303 - ADULT SPORTS & FACILITY SUBTOTAL ($(69,330.38) SUBTOTAL ($(118,287.00) SUBTOTAL ($(88,367.00)
<br />430107 CONTRACT SERVICES ($65,620.38) ($- ) ($(65,620.38) ($114,357.00) ($- ) ($(114,357.00) ($84,640.00) ($- ) ($(84,640.00)
<br />430105 OTHER PROFESSIONAL SERVICES ($3,710.00) ($- ) ($(3,710.00) ($3,930.00) ($- ) ($(3,930.00) ($3,727.00) ($- ) ($(3,727.00)
<br />NET LESS SERVICES ($(192,749.96) NET LESS SERVICES ($(3,521.62) NET LESS SERVICES ($284,249.31)
<br />EXPENSES EQUIPMENT & REPAIR TOTAL ($(2,310.00) TOTAL ($(8,538.43) TOTAL ($(2,561.50)
<br />00150302 - AQUATICS CENTER SUBTOTAL ($(2,310.00) SUBTOTAL ($(8,538.43) SUBTOTAL ($(2,561.50)
<br />411132 REPLACEMENT ACCRUAL ($2,310.00) ($- ) ($(2,310.00) ($2,310.01) ($- ) ($(2,310.01) ($1,139.96) ($- ) ($(1,139.96)
<br />440104 MACHINERY AND EQUIPMENT ($- ) ($- ) ($- ) ($6,155.00) ($572.23) ($(5,582.77) ($- ) ($- ) ($- )
<br />420101 MISC REPAIRS & MAINT CONTRACTS ($- ) ($- ) ($- ) ($645.65) ($- ) ($(645.65) ($1,421.55) ($0.01) ($(1,421.54)
<br />EXPENSES SUPPLIES & MISC TOTAL ($(94,988.49) TOTAL ($(101,306.77) TOTAL ($(90,309.34)
<br />00150301 - YOUTH SPORTS SUBTOTAL ($(30,538.09) SUBTOTAL ($(28,512.70) SUBTOTAL ($(31,964.53)
<br />411132 REPLACEMENT ACCRUAL ($1,642.00) ($- ) ($(1,642.00) ($1,642.01) ($- ) ($(1,642.01) ($810.32) ($- ) ($(810.32)
<br />433154 MISC SUPPLIES AND EQUIPMENT ($28,396.09) ($- ) ($(28,396.09) ($26,870.69) ($- ) ($(26,870.69) ($30,577.13) ($- ) ($(30,577.13)
<br />433166 REIMBURSABLE EXPENDITURES ($1,000.00) ($500.00) ($(500.00) ($- ) ($- ) ($- ) ($577.08) ($- ) ($(577.08)
<br />00150302 - AQUATICS CENTER SUBTOTAL ($(36,123.15) SUBTOTAL ($(42,559.51) SUBTOTAL ($(31,381.27)
<br />433154 MISC SUPPLIES AND EQUIPMENT ($23,392.75) ($- ) ($(23,392.75) ($31,566.53) ($36.99) ($(31,529.54) ($24,164.88) ($70.76) ($(24,094.12)
<br />433157 UNIFORM COSTS ($9,637.76) ($- ) ($(9,637.76) ($3,836.93) ($- ) ($(3,836.93) ($6,442.38) ($- ) ($(6,442.38)
<br />433153 OFC, 433156 DUES/PUB, 433155 SW, ALL OTHR ($3,092.64) ($- ) ($(3,092.64) ($7,193.04) ($- ) ($(7,193.04) ($844.77) ($- ) ($(844.77)
<br />00150303 - ADULT SPORTS & FACILITY SUBTOTAL ($(28,327.25) SUBTOTAL ($(30,234.56) SUBTOTAL ($(26,963.54)
<br />411132 REPLACEMENT ACCRUAL ($17,280.00) ($- ) ($(17,280.00) ($17,280.00) ($- ) ($(17,280.00) ($8,527.44) ($- ) ($(8,527.44)
<br />433154 MISC SUPPLIES AND EQUIPMENT, 433170 MISC ($10,695.00) ($- ) ($(10,695.00) ($10,949.88) ($- ) ($(10,949.88) ($17,640.96) ($1,919.14) ($(15,721.82)
<br />433157 UNIFORM COSTS ($352.25) ($- ) ($(352.25) ($2,004.68) ($- ) ($(2,004.68) ($2,714.28) ($- ) ($(2,714.28)
<br />TOTAL EXPENSES ($(97,298.49) TOTAL EXPENSES ($(109,845.20) TOTAL EXPENSES ($(92,870.84)
<br />NET LESS EXPENSES ($(290,048.45) NET LESS EXPENSES ($(113,366.82) NET LESS EXPENSES ($191,378.47)
<br />MISC 00150305 — SPECIAL EVENTS TOTAL ($(42,455.76) TOTAL ($(27,999.56) TOTAL ($(15,599.95)
<br />353453 SPONSORSHIPS ($- ) ($- ) ($- ) ($- ) ($- ) ($- ) ($1,000.00) ($3,200.00) ($2,200.00)
<br />430107 CNTRS, 433154 MISC SUP/EQP, 433158 RNTL EXP ($42,636.63) ($180.87) ($(42,455.76) ($29,867.35) ($1,867.79) ($(27,999.56) ($17,811.00) ($11.05) ($(17,799.95)
<br />OVERHEAD 00150300 — RECREATION SERVICES ADMIN TOTAL ($(940,102.95) TOTAL ($(982,007.88) TOTAL ($(1,212,551.63)
<br />353451 MISCELLANEOUS REVENUE ($- ) ($1,171.63) ($1,171.63) ($- ) ($- ) ($- ) ($- ) ($- ) ($- )
<br />ALL SALARIES ($588,771.49) ($- ) ($(588,771.49) ($712,741.96) ($127,256.83) ($(585,485.13) ($739,669.29) ($53,927.71) ($(685,741.58)
<br />ALL TIME OFF ($68,356.80) ($- ) ($(68,356.80) ($93,216.25) ($13,775.56) ($(79,440.69) ($108,765.72) ($3,255.36) ($(105,510.36)
<br />ALL BENEFITS ($102,900.30) ($149.00) ($(102,751.30) ($101,844.73) ($12,123.54) ($(89,721.19) ($137,532.62) ($1,572.60) ($(135,960.02)
<br />ALL RETIREMENT ($181,302.99) ($- ) ($(181,302.99) ($236,093.02) ($8,824.16) ($(227,268.86) ($285,657.06) ($1,291.39) ($(284,365.67)
<br />IND COST MUL 1.25x (small) - 1.4x (large)CITY COST MUL 1.43x ($(941,182.58) CITY COST MUL 1.48x ($(981,915.87) CITY COST MUL 1.53x ($(1,211,577.63)
<br />ALL OTHER EXPENSES ($92.00) ($- ) ($(92.00) ($92.01) ($- ) ($(92.01) ($974.00) ($- ) ($(974.00)
<br />NET RECREATION SERVICES DIVISION NET LESS OVERHEAD ($(1,272,607.16)NET LESS OVERHEAD ($(1,123,374.26)NET LESS OVERHEAD ($(1,036,773.11)
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