PROJECT PROJECT TITLE REVENUE EXPENDITURES NET
100-46505 ART CLASSES 10014321
ARTC01 CERAMICS $260,000 $287,837 -$27,837
ARTC02 DRAWING/PAINTING 90,000 83,810 6,190 ARTC99 PAYROLL &ADMINISTRATIVE OVERHEAD* 99,843 (99,843) TOTAL $350,000 $471,490 -$121,490
100-46501 RESERVATIONS 10014314
RESV01 OUTDOOR PICNIC RENTALS $28,000 - $28,000 RESV02 FIELD RENTALS 580,000 48,500 531,500 RESV03 CUSTOM BANNER HANGING 13,800 - 13,800 RESV04 SAND DUNE RESERVATIONS 13,000 - 13,000 RESV05 MIRA COSTA POOL RENTALS - - - RESV07 OUTDOOR FITNESS RESERVATIONS 600 - 600 RESV08 INDOOR FACILITY RENTALS 25,000 25,800 (800) RESV98 OPERATIONS* - 101,007 (101,007) RESV99 PAYROLL & ADMINISTRATIVE OVERHEAD* - 278,496 (278,496) TOTAL $660,400 $453,803 $206,597
100-46503 YOUTH & TEEN PROGRAMS 10014313
YTCP01 REC SPECIAL ACTIVITIES - - - YTCP02 TEEN CTR SUMMER $40,000 $20,600 $19,400
YTCP03 TEEN CTR SCHOOL YEAR 30,000 18,150 11,850 YTCP05 FAMILY CAMP 8,000 6,000 2,000 YTCP06 AFTERSCHOOL REC 300,000 276,255 23,745 YTCP08 REC SUMMER 250,000 148,581 101,419 YTCP99 PAYROLL & ADMINISTRATIVE OVERHEAD* - 178,211 (178,211) TOTAL $628,000 $647,797 -$19,797
100-46504 TENNIS 10014333
TENS01 LIVE OAK TENNIS $150,000 $148,460 $1,540
TENS02 MIRA COSTA TENNIS 40,000 49,078 (9,078) TENS03 MANHATTAN HEIGHTS TENNIS 35,000 8,000 27,000 TENS04 TENNIS TOURNEY 10,000 17,500 (7,500) TENS05 TENNIS LESSONS 450,000 200,000 250,000 TENS06 SUMMER TENNIS CAMPS 200,000 150,000 50,000 TENS07 PICKLEBALL 180,000 162,108 17,892 TENS98 - 4,654 (4,654) TENS99 PAYROLL & ADMINISTRATIVE OVERHEAD* - 40,339 (40,339) TOTAL $1,065,000 $780,139 $284,861
FY 2026 PARKS & RECREATION
PROFIT & LOSS STATEMENT - PROPOSED
AS OF 05.05.25
Docusign Envelope ID: 34CD6E1F-76AB-435B-BA8F-038188684BFB
PROJECT PROJECT TITLE REVENUE EXPENDITURES NET
FY 2026 PARKS & RECREATION
PROFIT & LOSS STATEMENT - PROPOSED
AS OF 05.05.25
100-46510 OLDER ADULTS PROGRAM 10014350
OAPS01 SWING & SWAY - - - OAPS02 SR EVENTS $7,000 $29,740 -$22,740
OAPS03 BUS EXCURSIONS-ALL - - - OAPS04 BUS EXCURSIONS - OA ONLY 8,000 26,425 (18,425) OAPS05 CLASSES & COMMUNITY PROGRAMS 105,000 44,440 60,560 OAPS99 PAYROLL & ADMINISTRATIVE OVERHEAD* - 71,768 (71,768) TOTAL $120,000 $172,373 -$52,373
100-46508 SWIMMING 10014332
SWIM01 SUMMER $230,000 $167,963 $62,037
SWIM02 MASTERS SWIM 42,000 37,484 4,516 SWIM03 SWIM TEAM 200,000 134,913 65,087 SWIM04 BIRTHDAY PARTIES 20,000 9,011 10,989 SWIM05 FALL 100,000 14,940 85,060 SWIM06 SPRING 70,000 14,940 55,060 SWIM07 WINTER 70,000 14,171 55,829 SWIM08 POOL OPERATIONS 10,000 145,987 (135,987) SWIM98 - 30 (30) SWIM99 PAYROLL & ADMINISTRATIVE OVERHEAD* - 219,635 (219,635) TOTAL $742,000 $759,074 -$17,074
100-46506 SPORT LEAGUES & TOURNAMENTS 10014330
SPLT01 6-MAN $59,000 $31,000 $28,000
SPLT02 SLO-PITCH LEAGUES 25,000 17,700 7,300 SPLT03 MAN OPEN VB TOURNEY 10,000 15,000 (5,000) SPLT04 7 ON 7 SOCCER 70,000 45,675 24,325 SPLT05 SUMMER SUNSET BASKETBALL LEAGUE 35,000 17,000 18,000 SPLT06 KICKBALL LEAGUE 7,500 5,000 2,500 SPLT07 FATHER'S DAY VB TOURNAMENT - - - SPLT08 JR 6-MAN 6,000 5,500 500 SPLT09 PICKLEBALL LEAGUE 5,000 2,500 2,500 SPLT98 - 6,741 (6,741) SPLT99 PAYROLL & ADMINISTRATIVE OVERHEAD* - 83,802 (83,802) TOTAL $217,500 $229,918 -$12,418
Docusign Envelope ID: 34CD6E1F-76AB-435B-BA8F-038188684BFB
PROJECT PROJECT TITLE REVENUE EXPENDITURES NET
FY 2026 PARKS & RECREATION
PROFIT & LOSS STATEMENT - PROPOSED
AS OF 05.05.25
100-46502 ENRICHMENT CLASSES 10014312
ENRC03 EDUCATION $250,000 $166,023 $83,977
ENRC06 DANCE 20,000 8,000 12,000 ENRC09 MUSIC 40,000 20,000 20,000 ENRC99 PAYROLL & ADMINISTRATIVE OVERHEAD* - 69,928 (69,928) TOTAL $310,000 $263,951 $46,049
100-46507 SPORT & FITNESS CLASSES 10014331
SPTC01 AQUALETICS $90,000 $68,880 $21,120
SPTC02 SURFING & VOLLEYBALL CAMP 73,000 53,000 20,000 SPTC03 SOCCER-BRIT WEST 70,000 55,000 15,000 SPTC04 YOUTH VOLLEYBALL 55,000 20,000 35,000 SPTC07 ADULT FITNESS 20,000 17,000 3,000 SPTC08 MARTIAL ARTS 10,000 5,000 5,000 SPTC11 YOUTH SPORTS 140,000 60,000 80,000 SPTC12 YOGA 25,000 9,000 16,000 SPTC15 EXTREME SPORTS 13,000 10,000 3,000 SPTC16 ADULT VOLLEYBALL 140,000 55,000 85,000 SPTC17 LACROSSE 32,000 25,000 7,000 SPTC18 BASEBALL CAMP - - - SPTC98 OPERATIONS* - - - SPTC99 PAYROLL & ADMINISTRATIVE OVERHEAD* - 105,363 (105,363) TOTAL $668,000 $483,243 $184,757
GRAND TOTAL $4,760,900 $4,261,788 $499,112
APPROVED BY:
Mark Leyman, Director of Parks & Recreation Date
Docusign Envelope ID: 34CD6E1F-76AB-435B-BA8F-038188684BFB 5/7/2025