F Y 2 0 2 5
Financial
Sustainability
Strategy
Final Report
Prepared for:
City of Fort Bragg
Parks & Recreation Department
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 2 What’s Inside
Your Final Report
We are pleased to submit the following Financial Sustainability Strategy Final Report to the City of Fort Bragg. This report provides a comprehensive review of the Financial Sustainability Strategy project.
The pages that follow provide an overview of the project, outlining the methodology and providing a summary of the materials produced:
Project Overview & Philosophy
Education & Training
Service Categories
Beneficiary of Service
Cost-of-Service Analysis
Overview & Process
Summary of Results
Expense Insights
Strategies and Recommendations
Financial Sustainability Strategy
Recommended Actions
Insights into Action
Conclusion
Appendix A
Results by Sub Service Area
Expense Detail by Division
Appendix B
Financial Sustainability Policy
draft
3 4
6 9
13 14
18 S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 3 Financial
Analysis
Parks & Reconomics©
The Financial Sustainability Three-legged Stool
illustration builds on the philosophy of Parks and
Reconomics© - how parks and recreation
organizations manage their finite financial
resources.
The Fort Bragg Parks and Recreation Department
embraced this charge and the exercise of
creating a financial sustainability strategy for its
parks and recreation services by following these
principal steps.
is to help your organization position
itself for long-term financial resilience,
strength, and vitality.
Fort Bragg Parks & Recreation Department’s Financial Sustainability Strategy High-performing park and recreation agencies seek out and embrace responsible financial and service management practices. They actively understand the cost of doing business, identify cost savings, seek out partnerships that have reciprocal benefits, divest of services that do not align with mission or waste resources, and generate revenues when and where appropriate to reinvest in important and often underfunded services, maintain infrastructure, and relieve pressure on taxpayer resources. Ultimately, they possess a financial sustainability philosophy that provides a foundation from which all investment and spending decisions, and funding strategies are built.
The Fort Bragg Parks and Recreation Department chose to engage in the development of a Financial Sustainability Strategy to prepare and equip their team with solid financial management competencies, compel them to use data to inform decisions and cultivate fiscal responsibility at all levels of the agency.
Tax Use/Revenue
Enhancement Philosophy
Service
Categories
Cost of
Service
Beneficiary of Service
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 4 Beneficiary of Service
The development of categories which include services that are alike in "purpose" is important when it comes to justifiable and equitable allocation of subsidy, cost recovery levels, and assignment of budget and general ledger lines to account for a category’s fiscal performance.
The benefits of this type of approach are two-fold:
1. It is inefficient for the department to determine cost recovery expectations by each individual service including facility, activity, or event
2. Categorizing by “type of service” or “likeness of service” discourages attempts to determine fees and charges (and therefore cost recovery decisions) based upon special interests, agebased services, or individual values.
Fort Bragg Parks & Recreation provides many services annually to the community. The Service Categories on the following page represent the department’s service menu and include Service Category definitions as well as example services.
Education and Training
Service Categories are listed in order from those perceived to be Common Good Services (#1) to those seen as providing a more Exclusive Benefit (#13) as ranked by Council representatives as well as department staff.
Common Good Services or cause and purpose driven services intend to impact social, economic, and environmental issues and needs and align with the fundamental purpose and mission of the department.
Typically, there are no like services provided by the non-profit/Non-Governmental Organizations (NGO) or private sectors.
Exclusive Benefit Services or specialized services, intend to serve personal interests. Typically, there is competition with the non-profit/ Non-Governmental Organizations (NGO) and private sectors which offer like services.
Common Good Services (justification for greater subsidy investment) • Community building
• Provides accessibility to marginalized/under-represented populations • Broad appeal to a wide audience
• Services contribute to greater equity, cultural awareness, and make EVERYONE’s life better Exclusive Benefit Services (justification for greater cost recovery expectation) • Individualized, special interest
• Requires higher competency/ability level to participate • Specialized activities
• Individualized services are often accessible outside of the parks and recreation system S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 5
1. Open Access Activities
Self-directed activities in parks and park areas, which do not include supervision or oversight by staff and/or
volunteers. Examples: Parks, Trails, Open Play Fields,
Pickleball/Tennis Courts, Skate Park, Dog Park
2. Community Events
Large-scale events are intended to enhance civic pride
and bring the broader community together. These
services are designed so that age, ability/skill, and/or family composition do not limit interest or participation.
These events are highly intensive and typically occur
annually. Examples: Water Safety Awareness Day, Magic
Market
3. Equity Services
Services that focus on addressing community inequities
and providing improved access to leisure opportunities.
Examples: Underserved Wellness Program, Teen Night
Out
4. Entry Level/Novice Activities
Classes, clinics, workshops, and other led and/or
instructed activities in which the primary intent is to acquire or learn a skill. Examples: Try Archery, Preschool Aquatics Level 1/2, Learn to Swim Level1/2, Adult Entry Level, 2nd Grade Swim Program, Intro to Guitar
5. Educational and Enrichment Activities
Classes, clinics, workshops, and other led and/or
instructed activities designed to enhance self-sufficiency and personal development through education.
Examples: CPR classes, Lifeguard Classes, Water Safety
Instructor (WSI) Classes, Kids Night Out (KNO), Sharks
and Mermaids, Day Camps
6. Intermediate Level Activities
Classes, clinics, workshops, leagues, and other led
and/or instructed activities in which the primary intent is to advance a skill. Examples: Ready Set Swim and
Shoot Archery Camps, LTS 3/4, Preschool Level 3,
Lifeguard Prep
7. Special Events
Events designed for a target market, market niche,
and/or specific interest. Examples: Pumpkin Splash,
Easter Splash, Oktoberfest, Log Rolling, Boat Regatta,
Trunk-or-Treat
8. Drop-in Activities
Activities that do not require registration, which can be instructed or non-instructed, and include staff/volunteer supervision or oversight. Examples: Open Swim, Drop-in
Fitness Classes (not including IC classes), Open Gym,
Drop-in Cardio
9. Advanced Level Activities
Classes, clinics, workshops, leagues, and other led
and/or instructed activities in which the primary intent is to master a skill and/or participate in a competitive environment. Examples: Swim Specialty Classes, Adult
Advanced Classes, Swim Team Prep
10. Food/Beverage
Consumable goods for purchase at various parks and/or
recreation facilities. Examples: Vending Items
11. Merchandise
Non-consumable goods for purchase at various parks
and/or recreation facilities. Examples: Goggles, Towels, Swim Diapers/Liners, Nose Plugs, Ear Plugs
12. Rentals
Space and facility reservations for exclusive use by an individual or group. Examples: Pool Rentals, Party Room Rentals, North Lawn Rental, Facility Rentals, Field
Rentals, Court Rentals
13. Personalized/Private Activities
Private or semi-private activities and instruction.
Examples: Private Swimming Lessons, Personal Training,
Semi-Private Swim Lessons, Gym Orientation
Education and Training
Fort Bragg Parks & Recreation Department Service Categories S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 6 Cost-of-Service Analysis
Cost-of-Service Analysis
Completion of an operational cost-of-service analysis allowed the department to understand its cost of doing business, ultimately revealing each service’s cost recovery and subsidy investment level. Operational revenues (fees and charges, sponsorships, grants, donations), direct costs (expenses associated with the delivery of a service; without the service, the cost would not exist) and indirect costs (expenses that would exist with or without the provision of any one service) that the department provided were captured and attributed to all services as part of this work, providing several insights that would inform the design and development of the department’s Financial Sustainability Strategy.
Process
The consulting team worked closely with the Fort Bragg Parks and Recreation Department team to ensure all expenses and services were identified, and to develop meaningful divisions, facility, and park areas to facilitate the appropriate attribution of expenses to services. The result is a clear picture of the total cost of service guiding the development of cost recovery/subsidy investment goals.
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 7 Cost-of-Service Analysis
Results
Results of the analysis provide a comprehensive review of fiscal year 2025, encompassing July 1, 2024 to June 30, 2025. The full results from the analysis and interactive features are available in the Cost-ofService Results excel file provided separately. Selected results* from the analysis are included below.
Summary of Results by Service Category
Summary of Results by Service Area
*For detailed results categorized by sub-service areas, please refer to the appendix section at the end of this report.
Jump to Sub-Service Categories
Jump to Sub-Service Categories
Total Revenue Direct - Service Direct - Facility Indirect Total Expense Cost Recovery % Community Events $ - $ 10,716 $ 12 $ 2,554 $ 13,282 0%
Equity Services $ 60 $ 231 $ 428 $ 157 $ 815 7%
Entry Level / Novice $ 34,658 $ 103,686 $ 61,494 $ 39,317 $ 204,498 17% Education / Enrichment $ 2,892 $ 42,222 $ 5,957 $ 11,468 $ 59,647 5% Intermediate Activities $ 9,057 $ 25,492 $ 15,373 $ 9,727 $ 50,592 18% Special Events $ 7,064 $ 60,724 $ 1,243 $ 14,750 $ 76,717 9% Drop-in Activities $ 749,310 $ 270,370 $ 462,216 $ 174,375 $ 906,961 83% Advanced Activities $ 300 $ 1,485 $ 917 $ 572 $ 2,973 10% Food / Beverage $ 3,368 $ 284 $ 2,062 $ 558 $ 2,904 116% Merchandise $ 5,100 $ 5,389 $ 191 $ 1,328 $ 6,908 74%
Rentals $ 68,978 $ 78,574 $ 390,659 $ 111,690 $ 580,924 12% Personalized / Private $ 23,660 $ 47,191 $ 16,024 $ 15,047 $ 78,262 30% TOTAL $ 904,446 $ 646,364 $ 956,576 $ 381,543 $ 1,984,483 46% Service Category
Revenue Expenses CR Results
Total Revenue Direct - Service Direct - Facility Indirect Total Expense Cost Recovery % Admissions $ 749,255 $ 262,779 $ 461,832 $ 172,477 $ 897,089 84% Aquatics $ 49,418 $ 174,435 $ 94,007 $ 63,897 $ 332,339 15% Enrichment $ 6,359 $ 23,102 $ 5,062 $ 6,704 $ 34,868 18% Events $ 7,064 $ 71,440 $ 1,255 $ 17,303 $ 89,998 8%
Fitness $ 14,905 $ 30,361 $ 1,506 $ 7,585 $ 39,452 38%
Facility Rentals $ 9,218 $ 12,469 $ 11,119 $ 5,615 $ 29,202 32% Pool Rentals $ 55,875 $ 60,133 $ 376,040 $ 103,821 $ 539,994 10% Old Rec Gym Rentals $ 3,885 $ 5,972 $ 3,500 $ 2,255 $ 11,727 33% Resale $ 8,468 $ 5,672 $ 2,253 $ 1,887 $ 9,812 86%
TOTAL $ 904,446 $ 646,364 $ 956,576 $ 381,543 $ 1,984,483 46% Service Area
Revenue Expenses CR Results
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 8 Cost-of-Service Analysis
Expense Insights by Division
Expense Insights
Expense insights provide context and a greater understanding of how the department spends its operational budget.
Results below detail the division and category breakdown.
Expense Insights by Category
Division Summary Amount % of Total
Administration $ 1,383,957.85 69.74%
Maintenance $ 569,392.92 28.69%
Recreation $ 27,631.80 1.39%
PW - Maintenance $ 3,500.00 0.18%
Total Department $ 1,984,482.57 100.00%
Expense Category Summary Amount % of Total
Personnel $ 1,041,451.38 52.48%
Admin $ 339,180.99 17.09%
O&M $ 164,559.89 8.29%
Utilities $ 439,290.31 22.14%
Total Department $ 1,984,482.57 100.00%
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 9 Strategies and Recommendations
Financial Sustainability Strategy
Fort Bragg Parks and Recreation’s Financial Sustainability Strategy Continuum presents the degree to which financial resources will be spent, and expenses will be recovered and managed.
The Financial Sustainability Strategy Continuum acknowledges varying levels of service. This strategy shifts from one that suggests that all services should be provided at no or low cost for everyone to an equitable and just philosophy where subsidy allocation decisions are based upon “beneficiary of service”. In this conceptualization, each type of service has a set of specific characteristics that provide a rationale for who should pay (e.g., taxpayers, the individual, or both) and to what degree. Ultimately, this aligns subsidy allocation, cost recovery goals, and expectations with the beneficiary of service.
The three-year Financial Sustainability Strategy Continuum includes the department’s Service Categories and cost recovery goals and expectations. The continuum is a graphic representation of the department’s tax use and revenue enhancement strategy and philosophy.
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 10 Purpose
The City of Fort Bragg Parks and Recreation Department’s Financial Sustainability Policy aims to build organizational resilience through logical, intentional, and thoughtful guidelines for investment and spending decisions. The strategy encourages tax investment and revenue-generation practices that are fair, equitable, and responsible. This policy is necessary to ensure the department’s financial stability in both the near and long term.
The Financial Sustainability Policy will guide investment and spending choices as the department responds to economic realities, growth expectations, competing priorities, demographic shifts, evolving community needs and interests, and climate impacts.
Policy Statement
The City of Fort Bragg Parks and Recreation Department’s Financial Sustainability Policy provides a philosophical underpinning for cost-recovery expectations and taxpayer-dollar spending, affirming a commitment to equitable investment, financial discipline, and long-term fiscal health.
The department’s annual budget ultimately determines the amount of taxpayer support that can be made available for park and recreation services, which results in understanding the degree to which subsidy investment can be made and to which services, and the degree to which user fees will be assessed and to which services.
Note: The full draft of the Financial Sustainability Policy is included as Appendix B.
Strategies and Recommendations
Financial Sustainability Policy
Recommended Actions
Pricing Tool
Using the results of the cost-of-service analysis, a customized pricing tool was created with FY 2025 data to further assist the department in making informed pricing decisions. The pricing tool accounts for all expenses of offering any given service, including direct, facility, and indirect expenses. The pricing tool delivers pricing recommendations based on actual expenses, estimated participants, and the cost recovery goals of the service category.
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 11 Conduct Annual Evaluation of Services
A service analysis includes a thoughtful review and evaluation of the effectiveness and efficiency of services such as activities, courses, classes, events, and rentals. Analysis results ultimately provide recommended service delivery strategies, which can include either continued investment in the service, collaboration, or divestment. A comprehensive analysis considers each service’s relevance and alignment with purpose; its market position; consideration of other providers that offer similar and like services; and its financial viability.
This extraordinarily valuable method can help City staff analyze their service inventory, best define their service “lane,” and reduce duplication of services, which can fragment limited resources.
Discontinue Codification of Fees
The Financial Sustainability Strategy, rooted in cost recovery and subsidy allocation goals, provides a more responsive alternative to codifying static prices. This allows staff the discretion to adjust within established parameters (goals). This approach upholds transparency and accountability while preserving the flexibility needed to manage real-world conditions.
There are significant risks and liabilities associated with continuing the practice of codified fees, which inhibit responsible stewardship given today’s realities. Their rigidity often works against the principles of stewardship and adaptability, as codified fees are often slow to respond to economic shifts. When updates require formal council action or a public hearing, the Department can be forced to operate with outdated pricing for months.
This delay hampers the ability to respond to inflation, rising operational costs, or changes in service demand, ultimately jeopardizing fiscal health.
Comp Pool Rentals
Overall, the Rentals category is performing at a 12% cost recovery, which is significantly below the goal range of 100-125%. This service category has the 2nd-highest total expense due to the large amount of facility usage by rental groups. Diving deeper into the category reveals that rentals that are more of a general public use, such as leisure/activity rentals, swim parties, and water slide/lazy river rentals, are performing well, at 28%, 75%, and 111% cost recovery, respectively. It is the comp pool rentals making a significant impact at 5% cost recovery and accounting for 83% of the total rental expense, due to the high amount of use.
Comp pool rentals are mostly made up of usage by swim teams. Given the high percentage of total expense, low-cost recovery, and placement of the Rentals category in the 2nd highest position on the continuum, representing more exclusive use/benefit, this is an area that should be reviewed for potential changes.
Strategies and Recommendations
Recommended Actions
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 12 Strategies and Recommendations
Insights into Action: a Quick Guide to Help you Make Decisions Cost Recovery Performance
Is it due to the popularity of pickleball? Is this a longerterm trend beginning to impact programming? Are pickleball programs experiencing higher participation?
Based on answers to these questions you may decide to capitalize on pickleball’s popularity and apply market pricing to generate additional revenue.
Revenue to Expense Comparison
Can this position the organization to spend taxpayer
resources on services that can have a more far-reaching impact on community “need” and “common good”?
These results give you the necessary data to share the math (youth sports organization receives $97,500+/year in subsidy dollars) that can justify and defend a necessary fee increase.
Activity to Service Category Comparison
Do the costs attributed to this activity seem correct? If yes, you will need to consider increasing the fee, so it more accurately reflects fair and just pricing or reduce the cost to provide the service.
Consider any programmatic changes (day/time/location) or other considerations to generate more interest in the activity to boost revenues? Are there other providers in the area that offer a similar type of activity to consider a partnership?
Revenues for Adult Tennis are significantly
lower compared to last year.
Through the Cost of Service work it is revealed
that your local youth sports group currently
pays $2500/season for field use, while these
fields cost in excess of $100k/year to maintain.
Private swim lessons are recovering 30% of
their costs, however, they are an activity in the
Private/Specialized Activities Service Category
which has a 125% Cost Recovery target.
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 13 Begin with these four questions:
1. What is your reaction to this data?
2. Is it what you expected?
3. What’s the story you can tell as a result of seeing this data?
4. What actions will you take in response?
Review the top performers and bottom performers of the organization in the Cost-of-Service Results file.
What opportunities exist?
Look for anomalies. Is anything way off?
Was data missing or a lack of confidence in the data collected? Are there opportunities to further refine the expense assignment?
Identify services that incur an excessive amount of cost.
Do these services “deserve” to incur a high level of expense given their placement in the continuum? What type of expense is it incurring (direct service or facility, or indirect)? What changes can you consider to better position services not meeting cost recovery goals? • Increase fees?
• Pursue partnership opportunities to work collaboratively with other providers and reduce costs? • Consider other cost reduction opportunities – are there operational efficiencies that can be made? • Maximize participation to generate additional revenue? When considering fee increases, which pricing strategies make the most sense to employ (cost recovery, market, competitive, differential, bundling, premium, etc.)?
Are there opportunities for divestment so that you can re-direct savings towards increased investment in services that meet community “needs” or other areas that require attention? Strategies and Recommendations
Key Prompts for Taking Action
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 14 Imagining the future
on behalf of others is a
The Financial Sustainability Strategy project completed by the City of Fort Bragg Parks and Recreation Department represents a significant commitment to ensuring the long-term financial health and sustainability of the department. Through careful analysis and thoughtful planning, the department has developed a comprehensive strategy that aligns with goals and advances financial sustainability.
Thank you!
We would like to extend our thanks to the Fort Bragg Parks and Recreation Department for partnering with 110%, Inc. on this important project. Your commitment to offering outstanding recreational opportunities for your community is commendable, and we feel honored to have played a role in supporting your mission. We look forward to continuing our partnership and assisting you in the future.
Sincerely,
The 110% Team
Financial
Sustainability
Education,
Presentations,
& Trainings
Planning
Initiatives
If you have any questions or need further assistance,
please feel free to reach out. We look forward to
continuing our great relationship in the future.
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 15 Cost-of-Service Analysis
ADMISSIONS: 84% Overall Cost Recovery
AQUATICS: 15% Overall Cost Recovery
ENRICHMENT: 18% Overall Cost Recovery
Results by Sub Service Area
Appendix A
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Jump to Cost of Service Analysis
Drop-in Activities Admissions Annual Memberships $ 163,358 $ 351,921 46% Drop-in Activities Admissions Daily Drop-ins $ 133,565 $ 112,608 119% Drop-in Activities Admissions Monthly Memberships $ 245,350 $ 217,016 113% Drop-in Activities Admissions Recurring Memberships $ 206,982 $ 215,544 96% Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % Entry Level / Novice Aquatics 2nd Grade Swim $ 12,292 $ 93,880 13% Advanced Activities Aquatics Group Swim Lessons $ 300 $ 2,973 10% Entry Level / Novice Aquatics Group Swim Lessons $ 21,280 $ 104,072 20% Intermediate Activities Aquatics Group Swim Lessons $ 6,736 $ 36,178 19% Education / Enrichment Aquatics Lifeguard Classes $ - $ 43,163 0% Intermediate Activities Aquatics Lifeguard Classes $ - $ 3,391 0% Personalized / Private Aquatics Private Swim Lessons $ 8,810 $ 48,682 18% Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % Entry Level / Novice Enrichment Archery Classes $ 320 $ 2,860 11% Education / Enrichment Enrichment First Aid Classes $ 2,700 $ 13,242 20% Entry Level / Novice Enrichment Guitar Classes $ 766 $ 3,686 21% Education / Enrichment Enrichment Other/Misc Classes $ 192 $ 3,241 6% Intermediate Activities Enrichment Other/Misc Classes $ 2,321 $ 11,024 21% Equity Services Enrichment Teen Night Out $ 60 $ 815 7% Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 16 Cost-of-Service Analysis
EVENTS: 8% Overall Cost Recovery
FITNESS: 38% Overall Cost Recovery
FACILITY RENTALS: 32% Overall Cost Recovery
Results by Sub Service Area, cont.
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Special Events Events Boat Regatta $ 65 $ 4,573 1%
Special Events Events Easter & Pumpkin Splash Events $ 704 $ 27,669 3% Special Events Events Oktoberfest $ 6,295 $ 31,124 20%
Special Events Events Trunk-or-Treat $ - $ 13,351 0%
Community Events Events Water Safety Awareness Day $ - $ 13,282 0% Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % Drop-in Activities Fitness Orientations $ 55 $ 9,872 1% Personalized / Private Fitness Personal Training $ 14,850 $ 29,580 50% Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % Rentals Facility Rentals Independent Contractors $ 5,880 $ 25,260 23% Rentals Facility Rentals North Lawn Rentals $ 134 $ 376 36% Rentals Facility Rentals Room Rentals $ 3,204 $ 3,566 90% Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % Appendix A
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 17 Cost-of-Service Analysis
POOL RENTALS: 10% Overall Cost Recovery
OLD REC GYM RENTALS: 33% Overall Cost Recovery
RESALE: 86% Overall Cost Recovery
Results by Sub Service Area, cont.
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Rentals Pool Rentals Comp Pool Rentals $ 23,739 $ 482,942 5% Rentals Pool Rentals Leisure/Activity Pool Rentals $ 8,216 $ 29,800 28% Rentals Pool Rentals Swim Parties $ 13,200 $ 17,630 75% Rentals Pool Rentals Water Slide & Lazy River Rentals $ 10,720 $ 9,622 111% Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % Rentals Old Rec Gym Rentals Gym Rentals $ 3,885 $ 11,727 33% Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % Merchandise Resale Merchandise $ 5,100 $ 6,908 74%
Food / Beverage Resale Vending $ 3,368 $ 2,904 116%
Service Category Service Area Sub Service Area Total Revenue Total Expense Cost Recovery % Appendix A
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 18 Cost-of-Service Analysis
Expense Insights – Division Detail
Expense Insights - Division Detail
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Appendix A
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 19 Appendix B
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 20 Appendix B
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 21 Appendix B
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 22 Appendix B
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 23 Appendix B
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 24 Appendix B
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 25 Appendix B
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 26 Appendix B
S E R V I N G T H E P A R K S A N D R E C R E A T I O N I N D U S T R Y 27 Appendix B