PROJECT PROJECT TITLE REVENUE EXPENDITURES NET
100-46505 ART CLASSES 10014321
ARTC01 CERAMICS 324,000 241,136 82,864 ARTC02 DRAWING/PAINTING 80,000 63,448 16,552 ARTC99 PAYROLL &ADMINISTRATIVE OVERHEAD* 114,208 (114,208) TOTAL 404,000 418,792 (14,792) 100-46501 RESERVATIONS 10014314
RESV01 OUTDOOR PICNIC RENTALS 28,000 - 28,000 RESV02 FIELD RENTALS 581,800 35,492 546,308 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 15,800 9,200 RESV98 OPERATIONS* 108,678 (108,678)
RESV99 PAYROLL & ADMINISTRATIVE OVERHEAD* 292,113 (292,113) TOTAL 662,200 452,083 210,117 100-46503 YOUTH & TEEN PROGRAMS 10014313
YTCP01 REC SPECIAL ACTIVITIES - - YTCP02 TEEN CTR SUMMER 45,400 13,100 32,300 YTCP03 TEEN CTR SCHOOL YEAR 35,000 17,650 17,350 YTCP05 FAMILY CAMP 8,000 7,000 1,000 YTCP06 AFTERSCHOOL REC 308,000 307,237 763 YTCP08 REC SUMMER 274,400 162,445 111,955 YTCP99 PAYROLL & ADMINISTRATIVE OVERHEAD* 189,549 (189,549) TOTAL 670,800 696,981 (26,181) 100-46504 TENNIS 10014333
TENS01 LIVE OAK TENNIS 160,000 148,383 11,617 TENS02 MIRA COSTA TENNIS 55,000 50,197 4,803 TENS03 MANHATTAN HEIGHTS TENNIS 35,000 5,000 30,000 TENS04 TENNIS TOURNEY 15,000 21,200 (6,200) TENS05 TENNIS LESSONS 460,000 200,000 260,000 TENS06 SUMMER TENNIS CAMPS 200,000 150,000 50,000 TENS07 PICKLEBALL 194,450 182,988 11,462 TENS98 OPERATIONS* 4,763 (4,763)
TENS99 PAYROLL & ADMINISTRATIVE OVERHEAD* 40,895 (40,895) TOTAL 1,119,450 803,426 316,024 FY 2027 PARKS & RECREATION
PROFIT & LOSS STATEMENT - PROPOSED
AS OF 05.08.26
Docusign Envelope ID: CB8DAD99-2EE4-81E3-8370-24C60F585C0E
PROJECT PROJECT TITLE REVENUE EXPENDITURES NET
FY 2027 PARKS & RECREATION
PROFIT & LOSS STATEMENT - PROPOSED
AS OF 05.08.26
100-46510 OLDER ADULTS PROGRAM 10014350
OAPS01 SWING & SWAY - - - OAPS02 SR EVENTS 7,000 45,460 (38,460) OAPS03 BUS EXCURSIONS-ALL - - - OAPS04 BUS EXCURSIONS - OA ONLY 31,728 34,000 (2,272) OAPS05 CLASSES & COMMUNITY PROGRAMS 132,930 130,330 2,600 OAPS99 PAYROLL & ADMINISTRATIVE OVERHEAD* 64,369 (64,369) TOTAL 171,658 274,159 (102,501) 100-46508 SWIMMING 10014332
SWIM01 SUMMER 253,831 151,525 102,306 SWIM02 MASTERS SWIM 50,000 41,414 8,586 SWIM03 SWIM TEAM 261,700 144,883 116,817 SWIM04 BIRTHDAY PARTIES 30,000 4,157 25,843 SWIM05 FALL 103,531 70,335 33,196 SWIM06 SPRING 73,531 18,575 54,956 SWIM07 WINTER 73,531 24,638 48,893 SWIM08 POOL OPERATIONS 12,000 102,010 (90,010) SWIM98 OPERATIONS* 20 (20)
SWIM99 PAYROLL & ADMINISTRATIVE OVERHEAD* 222,976 (222,976) TOTAL 858,124 780,533 77,591 100-46506 SPORT LEAGUES & TOURNAMENTS 10014330
SPLT01 6-MAN 60,000 34,000 26,000 SPLT02 SLO-PITCH LEAGUES 25,000 20,000 5,000 SPLT03 MAN OPEN VB TOURNEY 10,000 15,000 (5,000) SPLT04 7 ON 7 SOCCER 70,000 48,675 21,325 SPLT05 SUMMER SUNSET BASKETBALL LEAGUE 35,000 17,000 18,000 SPLT06 KICKBALL LEAGUE 8,500 6,500 2,000 SPLT07 FATHER'S DAY VB TOURNAMENT -
SPLT08 JR 6-MAN 6,000 5,000 1,000 SPLT09 PICKLEBALL LEAGUE 5,000 2,500 2,500 SPLT98 7,397
SPLT99 PAYROLL & ADMINISTRATIVE OVERHEAD* 89,004 (89,004) TOTAL 219,500 245,076 (25,576) Docusign Envelope ID: CB8DAD99-2EE4-81E3-8370-24C60F585C0E
PROJECT PROJECT TITLE REVENUE EXPENDITURES NET
FY 2027 PARKS & RECREATION
PROFIT & LOSS STATEMENT - PROPOSED
AS OF 05.08.26
100-46502 ENRICHMENT CLASSES 10014312
ENRC03 EDUCATION 290,000 176,948 113,052 ENRC06 DANCE - -
ENRC09 MUSIC 20,000 20,000 - ENRC99 PAYROLL & ADMINISTRATIVE OVERHEAD* 76,627 (76,627) TOTAL 310,000 273,575 36,425 100-46507 SPORT & FITNESS CLASSES 10014331
SPTC01 AQUALETICS 70,000 72,608 (2,608) SPTC02 SURFING & VOLLEYBALL CAMP 45,000 30,000 15,000 SPTC03 SOCCER-BRIT WEST 50,000 35,000 15,000 SPTC04 YOUTH VOLLEYBALL 75,000 36,440 38,560 SPTC07 ADULT FITNESS 20,000 14,145 5,855 SPTC08 MARTIAL ARTS 15,000 10,000 5,000 SPTC11 YOUTH SPORTS 110,000 77,000 33,000 SPTC12 YOGA 30,000 21,000 9,000 SPTC15 EXTREME SPORTS 13,000 10,000 3,000 SPTC16 ADULT VOLLEYBALL 175,000 113,500 61,500 SPTC17 LACROSSE 30,000 21,000 9,000 SPTC18 BASEBALL CAMP - -
SPTC98 OPERATIONS* - -
SPTC99 PAYROLL & ADMINISTRATIVE OVERHEAD* 121,221 (121,221) TOTAL 633,000 561,914 71,086 5,048,732 4,506,539 542,193
APPROVALS
Mark Leyman, Director of Parks & Recreation
Docusign Envelope ID: CB8DAD99-2EE4-81E3-8370-24C60F585C0E 5/8/2026