Exhibit A-Cost of Services Study.pdf — Santa Maria City Council, June 3, 2025

DRAFT
Cost of Services Study
for the
City of Santa Maria
Recreation
NOVEMBER 2024
Revenue & Cost Specialists
1519 East Chapman Ave, Suite C
Fullerton, CA 92831
www.revenuecost.com
(714) 992-9020
Exhibit A

EXECUTIVE SUMMARY

This Recreation Cost Study details the costs of pro
viding Recreation services in the City of Santa
Maria. This report will detail the costs of provid
ing these services, both direct and indirect, and
will provide recommendations for cost recovery goal
s. Due to the various demands made of
the City, it is essential that the City Council and
management have complete information upon
which to assess fees charged to the public for serv
ices provided.

TYPES OF COSTS

Salaries and Wages. City government is in fact a s
ervice industry, therefore it is natural that
salaries make up the largest single element of cost
in most services.

Employee Fringe Benefits. Since the annual time of
an employee has been fully allocated to
service centers, fringe benefit costs also must be
included. These costs are current operating
expenses and are included in the City's Annual Budg
et. Fringe benefit costs were taken into
consideration by salaried personnel employed by the
City.

Maintenance and Operation Costs. All maintenance a
nd operation costs, including non-
personnel expenses such as professional services, i
nsurance, operating supplies, etc., were
derived from the 2024-2025 Council-approved budget
and allocated via percentages or through
actual allocation to each of the service centers id
entified in a department or division.

Overhead Costs. Overhead is a well established and
necessary expense item in government,
and government is no different than a good corporat
ion -- the axiom "Buy good management"
should prevail in government corporations. RCS uti
lizes two types of overhead, which are
discussed below in turn.

General City Overhead is for the general administra
tion of the City, such as the functions for
City Council, City Manager, City Clerk, City Attorn
ey, Human Resources, and Finance. Each
service is very important to the smooth functioning
of the City. But, their primary function is to
support other departments and not to provide an end
-user service to the public.

Departmental Overhead is for allocations of the dep
artment head, departmental administrative
staff, and general operating expenses. Again, the p
urpose of this service is to insure the smooth
functioning of the department and not to provide an
end-user service to the public.

RCS calculated general overhead through our Cost Al
location Process and identified
departments receiving each type of overhead service
. Costs associated to the department were
included as well as a uniquely determined departmen
tal overhead rate.

3 City of Santa Maria Recreation Cost Study

FINDINGS

As anticipated, the findings in the summary schedul
e on the next page suggest that a subsidy
level exists for recreation activities – an amount
that varies depending upon whether one
considers direct versus indirect costs.

This report recommends that Leisure & Cultural cost
recovery goals be set as a percentage of
direct costs. This practice is quite common in loca
l government operations, not because indirect
costs do not exist and are not important, but rathe
r to insure that the cost recovery goals
remain relevant, market competitive and are easily
reproducible.

Given the above mentioned observations, much remain
s to consider in evaluating price and
costing levels in this sensitive service area – con
siderations that are further detailed below.

By their nature, leisure and cultural services are
highly market driven and subject to a variety of
external factors including consumer demand, locatio
n, facility amenities, demographics, and
competing service providers. Adjustments in fees ca
n arguably have a significant impact on
consumer demand given a variety of elasticity facto
rs that may be in play. This comment does
not imply that additional revenues are unavailable
but makes the case that fee levels are best
set at the delivery point based on a flexible and m
arket based pricing model. It also suggests
that recreation performance levels might be best se
t at a macro level, rather than at the
individual program level, to allow for optimal mark
eting and program pricing flexibility.

In pondering these cost results, the reader would b
e well served to consider the following
observations common to Leisure and Recreation servic
es.

General Methodology Assumptions

The methodology generally used in developing servic
e center revenue/cost computations, as
has been done in this study, is founded on key assu
mptions:

Firstly, service volumes are fairly constant and vo
id of wide fluctuations in consumer patronage
from year to year.

Secondly, consumers have come to accept the economi
c value of continuing to use the
identified service at a value that equates to the c
ost of providing the service.

Leisure and cultural service fees are influenced by
two factors generally not a factor in the
delivery of other City services - marketing and soc
ial policy.

4 PROGRAM FULL TIME FACILITY INDIRECT DIRECT + CITY/DEPT + FACILITY

SERVICE COST COST TOTAL MAINT COSTS TOTAL REVENUES RECOVERY INDIRECT MAINT ADULT SPORTS PROGRAMS 311,969 123,418 435,387 127,305 17 4,270 736,962 176,939 40.6% 29.0% 24.0% YOUTH SPORTS PROGRAMS 176,027 60,262 236,289 0 97,534 333 ,823 21,631 9.2% 6.5% 6.5% RECREATION CLASSES 12,000 98,381 110,381 107,706 42,267 2 60,354 19,853 18.0% 13.0% 7.6% YOUTH RECREATION PROGRAMS 377,319 239,915 617,234 0 249, 491 866,725 3,721 0.6% 0.4% 0.4% TEEN RECREATION PROGRAMS 481,858 203,951 685,809 0 415,4 34 1,101,243 175 0.0% 0.0% 0.0% ADAPTIVE RECREATION PROGRAMS 10,803 0 10,803 0 0 10,803 0 0 .0% 0.0% 0.0% GENERAL RECREATION PROGRAMS 477,268 266,172 743,440 0 34 2,805 1,086,245 0 0.0% 0.0% 0.0% SENIOR PROGRAMS 235,451 623,791 859,242 0 384,356 1,243,5 98 0 0.0% 0.0% 0.0% RECREATION/LAP SWIM 1,188,639 0 1,188,639 0 0 1,188,639 33 ,632 2.8% 2.8% 2.8% SWIM LESSONS 427,910 0 427,910 0 0 427,910 45,985 10.7% 10.7% 10.7% POOL ACTIVITIES 71,318 0 71,318 0 0 71,318 0 0.0% 0.0% 0.0% HIGH SCHOOL POOL USAGE 0 0 0 599,817 0 599,817 212,000 N/A N/A 35.3% PRIVATE POOL RENTAL 0 0 0 689,411 0 689,411 20,140 N/A N/A 2.9% RECREATION FACILITY RENTAL 0 0 0 903,741 0 903,741 187,957 N/A N/A 20.8% BALLFIELD RENTAL 0 0 0 453,120 0 453,120 94,363 N/A N/A 20.8% 3,770,563 1,615,889 5,386,452 2,881,100 1,706,157 9,973,709 816,396 15.2% 11.5% 8.2%

PROGRAM COSTS ARE PART TIME COSTS (INCLUDING BENEFITS) AND DIRECT OPERATING EXPENSES

FULL TIME COSTS ARE SALARIES AND BENEFITS
INDIRECT COSTS INCLUDES CITY OVERHEAD AND DEPARTMENTAL OVERHEAD.

DIRECT COSTS

RECOVERY

CITY OF SANTA MARIA

DETAIL OF RECREATION SERVICES
FISCAL YEAR 2024-2025
0%
5%
10%
15%
20%
Direct With City/Dept Indirect With Facility
15%
12%
8%
% Recovery
Costing Levels
Recovery Levels
City of Santa Maria Recreation Cost Study

Marketing

Given that these services are highly market sensiti
ve and financed mostly by discretionary
income, a special burden is placed on program manag
ers to innovate and promote attendance.

Those who run these programs know too well the need
to convince customers of the value
added features of their services. Their market is u
nforgiving. If fees are set too high, attendance
and consequently revenues will drop. On the other h
and, establishing fee levels artificially low
will result in a flood of demand beyond resource ca
pabilities.

Pricing
If priced strictly at average cost, fee increases c
an result in reduced participation leading to
additional reactionary price increases and further
losses in patronage. As such, prices for leisure
and cultural services must be set carefully. The po
tential number of target customers should be
estimated as part of an aggressive program marketin
g those services at determined price levels.

Some important considerations in setting pricing fo
llow:

Has a marketing study been performed?

Have programs been selected for their popularity?

Do City programs compete with offerings made by oth
er agencies, organizations, or private
businesses who can supply the program at less cost?

Is there a less costly way for the City to supply t
he service?

Has sufficient money been budgeted to advertise the
program adequately and how is the
number of participants affected by the level of adv
ertising?

What costs would NOT be incurred or REMAIN were the
program not to be offered?

What is the cost of adding one more participant; of
opening one more section of the activity?

Are participants polled for their reaction to the o
ffering, the instructor, the facility, and for thei
r
ideas for possible programs and the amounts that th
ey are willing to pay?

Are some facilities more costly to operate than oth
ers? What are the costs of electricity, water,
gas, janitorial, maintenance, telephone, vandalism,
and the like for each facility?

How do existing facilities compare to those provide
d by the competition in creating either a
price advantage or disadvantage?

Has the clientele of the activity been defined allo
wing the City to understand the social purpose
6 City of Santa Maria Recreation Cost Study

in subsidizing the activity?

A number of these issues have already been addresse
d by City staff and are merely presented
to illustrate the issues involved in operating such
services.

In determining what should be charged for services
it ultimately is the responsibility of
recreation professionals to recommend a combination
of decreased costs, increased
participation and fee adjustments needed to meet th
e degree of recovery that is ultimately
determined by City Council.

What Can Be Charged?
In so far as Leisure and Cultural services are marke
t driven by definition, they are not subject to
the cost limitations of Proposition 4. As such, pri
cing for class programs and related facility and
field rentals can be set at market rate and consume
r valued pricing levels subject to policy
defined discount and subsidy levels.

Social Policy

City Council should develop a conscious policy as t
o which programs and service centers should
be subsidized with tax monies in promoting social b
enefit, and to what extent. It may well be
that some level of subsidy for many of the services
identified in this group not only is necessary,
but also appropriate. If that is deemed to be the c
ase, subsidy levels can be set as part of a
budgetary or programmatic policy statement. These p
olicy statements can also explicitly
describe the social reasoning involved in the decis
ion making process.

Achieving & Tracking Social Goals

In many of the cities studied by RCS, there is a ge
neral lack of meaningful statistics useful in
measuring participation in subsidized leisure activ
ities. The City should actively develop a
mechanism for obtaining such important data, especi
ally if a program is benefitting from
subsidy levels. In this way taxpayers and their ele
cted body can know exactly who and how
many participants have been served by the City’s so
cial policy and justify the diversion of tax
dollars from other vital services, such as safety,
maintenance, and infrastructure improvements.

Discounts & Exemptions:

The provision of scholarships and exemptions to dis
advantaged
youths and seniors is a viable and appropriate alte
rnative to reducing fees to the entire
community and should be considered in the fee setti
ng process.

Facility and Field Rental Charges: Comparing the c
ost of renting a City facility or field with the
cost of renting an alternative, but similar, facili
ty or field is an easy way to determine whether
the marketplace will tolerate an increase in City r
ental rates.

7 City of Santa Maria Recreation Cost Study

Conclusion of Leisure and Cultural Services

City staff and the City Council may wish to ponder
the marketing criteria set out earlier in this
Chapter and review the cost figures provided herein
. It may well be the case that additional
revenues can be generated if the marketplace permit
s it. In setting fiscal goals for such services,
it is recommended that financial targets be establi
shed at the macro (Department or Major
Program Level) level to allow for maximum price adap
tability at the minor program and class
level. That being said, monitoring and reporting pe
rformance at the targeted level is critical in
assessing class/program viability as a bias for pro
perly allocating resources to the most
financially and socially productive activities. Th
e Cost Recovery Pyramid in Appendix A can
provide a framework for determining these cost reco
very goals.

The data and findings detailed in Appendix B in thi
s Study are meant to provide meaningful
information for the City to make decisions about th
e subsidy and fee levels for recreation
services provided by the City. This would also pro
vide far more equity between taxpayers and
fee-payers, as well as fairness between property-re
lated and non property-related services.

Appendix A – Cost Recovery Pyramid

Appendix B – Detail of Service Summary and Cost Det
ail Worksheets

8 APPENDIX A

COST RECOVERY

PYRAMID
9 Exclusive Individual Benefit (Level 5)
75%-100% Cost Recovery
Participation in this level is an exclusive benefit to
individual participants, including but not
limited to hobbies and extra-curricular activities. Activ ities within this category limit the
community's access to City programs or facilities, and mo re importantly, do not substantially
benefit the community and advance the mission of Recreation & Parks. Fees are priced to
recover most, if not 100% of the total cost. Examples incl ude Private Party Facility, Pool, and
Ballfield Rentals.

Substantial Individual Benefit (Level 4)
50%-75% Cost Recovery
This level represents programs and services generally for specific groups, and those which may have a targeted focus. Fee s
are set to recover a higher percentage of costs, as the benef it is more considerable for the individual than the community a s a
whole. Furthermore, such programs and services may be off ered by other agencies or the business community. Examples include Adult Sports and Recreation Classes.

Balanced Beneficiaries (Level 3)
25%-50% Cost Recovery
These programs provide a mutual benefit to the individual a nd community by promoting wellness, character building, and positive and memorable experiences, recognizing that Santa Maria is a better community when residents’ lives are e nriched
and fulfilled through recreational activities. The user fee s are priced accordingly recognizing the reciprocal benefits.

Examples include Youth Sports Programming, Recreation/Lap Swi m, Swim Lessons, and Pool Activities.

Community Benefit (Level

2 )

0%-25% Cost Recovery
This level builds upon the cost recovery pyramid’s foundation by providing meaningful programs and services that
substantially benefit the community and instill a sense of community pride. Services and programs are designed to re spond
to community matters, provide educational and enrichment o pportunities, develop essential life skills, and foster com munity
involvement. These programs and services have zero to mini mal user fees, acknowledging the substantial community
benefit. Examples of programs and services in this categor y include Youth and Teen Programming, Senior Services,
Adaptive Services, and General Programs.

Community Benefit/Access (Level

1 )

0% Cost Recovery
The fundamental purpose of the City of Santa Maria’s Recreation & Parks department is to enhance residents’ quality
of life through providing vital services, programs, facilities, and ameniti es. As such, the foundation of the cost
recovery pyramid is the largest, reaffirming the Council’s commitment to p reserving Santa Maria as a premier
community. Therefore, residents enjoy such services at no additional cost. Exa mples include City Special Events and
Parks Programming.

10 APPENDIX B

REVENUE AND COST

SUMMARY WORKSHEETS
Matched With

COST DETAIL WORKSHEETS
11 T-169ADULT SPORTS PROGRAMS

RECREATION
Providing adult sports programs to the community, such as Basketball, Volleyball, Softball, Cornhole, and Dodge Ball.

Basketball League: Resident: $329; Non-Resident: $411
Volleyball Leagues: Resident: $317; Non-Resident: $395
Softball Leagues: Resident: $560; Non-Resident: $727
Pickleball Leagues (ages 16-64) : Resident: $81; Non-Resident: 106 Pickleball League (65+): Free
Pickleball Clinic (ages 16-99): Rsident: $15; Non-Resident: $20 This program is recovering 40.6% of the direct costs of program salaries, benefits, services, and supplies. 40%
$176,939.00
$736,962.00
$(560,023.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 24.01%
$(560,023)
$736,962
$176,939
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
ADULT SPORTS PROGRAMS T-169
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST RECREATION COMM OUTREACH COORD-PT BE12.5% Of $42,544 169.80 $13,205.35 1 $13,205 RECREATION FACIL SPEC II-P/T BENES 20% Of $230,296 1,630.08 $114,399.01 1 $114,399 RECREATION GRAPHICS TECH-P/T BENES 10% Of $38,369 135.84 $9,529.18 1 $9,529 RECREATION REC ACTIVITY SPEC-P/T BEN 20% Of $163,147 1,358.40 $81,028.56 1 $81,029 RECREATION RECREATION SVCS MGR 15% 237.75 $48,714.98 1 $48,715 RECREATION TECH AIDE II-P/T $34,079 1,920.00 $66,796.80 1 $66,797 RECREATION Adult Sports 0.00 $86,800.00 1 $86,800 FACILITIES FACIL SPEC II-P/T BENES 40% Of $39,527 543.36 $41,626.81 1 $41,627 FACILITIES MAINT WORKER II 45% 739.80 $63,334.28 1 $63,334 FACILITIES TECH AIDE II-P/T 85% Of $16,215 816.00 $29,074.08 1 $29,074 PAUL NELSON POOL RECREATION SUPV 25% 411.00 $55,147.98 1 $55,148 PARKS Field Allocation 0.00 $127,305.10 1 $127,305 $736,962 $736,962.13 7,962.03TYPE SUBTOTAL
$736,962 7,962.03TOTALS $736,962.00
T-170YOUTH SPORTS PROGRAMS

RECREATION
Providing youth basketball, volleyball, and soccer programs to the community.

Basketball: Resident: $42; Non-Resident: $49
Soccer League(U8/U10/U12/U14): Resident: $42.50; Non-Resident: $53 Volleyball Clinic (ages 8-12): Resident: $0; Non-Resident: $49 This program is recovering 9.2% of the direct costs of program salaries, benefits, services, and supplies. 9%
$21,631.00
$333,823.00
$(312,192.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 6.48%
$(312,192)
$333,823
$21,631
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
YOUTH SPORTS PROGRAMS T-170
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST RECREATION COMM OUTREACH COORD-PT BE12.5% Of $42,544 169.80 $13,205.35 1 $13,205 RECREATION FACIL SPEC II-P/T BENES 20% Of $230,296 1,630.08 $114,399.01 1 $114,399 RECREATION GRAPHICS TECH-P/T BENES 10% Of $38,369 135.84 $9,529.18 1 $9,529 RECREATION REC ACTIVITY SPEC-P/T BEN 20% Of $163,147 1,358.40 $81,028.56 1 $81,029 RECREATION RECREATION SVCS MGR 5% 79.25 $16,238.33 1 $16,238 RECREATION Program Expenses 0.00 $21,700.00 1 $21,700 FACILITIES FACIL SPEC II-P/T BENES 10% Of $39,527 135.84 $10,406.70 1 $10,407 FACILITIES MAINT WORKER II 5% 82.20 $7,037.14 1 $7,037 FACILITIES TECH AIDE II-P/T 15% Of $16,215 144.00 $5,130.72 1 $5,131 PAUL NELSON POOL RECREATION SUPV 25% 411.00 $55,147.98 1 $55,148 $333,823 $333,822.97 4,146.41TYPE SUBTOTAL
$333,823 4,146.41TOTALS $333,823.00
T-171RECREATION CLASSES

RECREATION
Providing various recreation classes to the community.

Various class fees such as:

Adult Pottery (ages 18+): $32-$38
Chairobics: Resident: $33; Non-Resident: $43
Zumba Gold: Resident: $33; Non-Resident: $43
This program is recovering 18.0% of the direct costs of program salaries, benefits, services, and supplies. 18%
$19,853.00
$260,354.00
$(240,501.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 7.63%
$(240,501)
$260,354
$19,853
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
RECREATION CLASSES T-171
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST RECREATION RECREATION COORD 15% Of 5 1,233.00 $140,648.31 1 $140,648 RECREATION Comm Art Classes 0.00 $12,000.00 1 $12,000 FACILITIES Facility Allocation 0.00 $107,706.00 1 $107,706 $260,354 $260,354.31 1,233.00TYPE SUBTOTAL
$260,354 1,233.00TOTALS $260,354.00
T-172YOUTH RECREATION PROGRAMS

RECREATION
Providing various youth recreation programs to the community.

End of Summer Extravaganza (ages 6-12): Resident: $19; Non-Resident: $24 Fall Into Fun (ages 6-12): Resident: $19; Non-Resident: $24 Spooktacular Craftober: Resident: $19; Non-Resident: $24 Coastal Mountain Horseback Riding (ages 12-18): $0
DIY Garden Art/DIY Kites (ages 6-12): $0
Perler Bead Fun (ages 6-12): $0
Sailboat Battle/Seed Bombs (ages 6-12): $0
Star Gazing Party (all ages): $0
Stepping Stones (ages 6-12): $0
Tiny Terrarium/Mandala Rock Painting (ages 6-12): $0
This program is recovering 0.6% of the direct costs of program salaries, benefits, services, and supplies. 1%
$3,721.00
$866,725.00
$(863,004.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 0.43%
$(863,004)
$866,725
$3,721
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
YOUTH RECREATION PROGRAMS T-172
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST RECREATION COMM OUTREACH COORD-PT BE12.5% Of $42,544 169.80 $13,205.35 1 $13,205 RECREATION FACIL SPEC II-P/T BENES 20% Of $230,296 1,630.08 $114,399.01 1 $114,399 RECREATION GRAPHICS TECH-P/T BENES 15% Of $38,369 203.76 $14,293.76 1 $14,294 RECREATION REC ACTIVITY SPEC-P/T BEN 20% Of $163,147 1,358.40 $81,028.56 1 $81,029 RECREATION RECREATION COORD 10% Of 5 822.00 $93,765.54 1 $93,766 RECREATION REC LEADER II-P/T 34% Of $310,436 4,732.80 $206,870.69 1 $206,871 RECREATION RECREATION SUPV 34% Of 2 1,117.92 $140,567.26 1 $140,567 RECREATION RECREATION SVCS MGR 12% 190.20 $38,971.98 1 $38,972 RECREATION Program Expenses 0.00 $45,000.00 1 $45,000 YOUTH CENTER (AMYC)RECREATION TECH 25% 411.00 $53,623.17 1 $53,623 YOUTH CENTER (AMYC) Temp Services 0.00 $35,000.00 1 $35,000 YOUTH CENTER (AMYC) Contract & Prof Svcs 0.00 $30,000.00 1 $30,000 $866,725 $866,725.32 10,635.96TYPE SUBTOTAL
$866,725 10,635.96TOTALS $866,725.00
T-173TEEN RECREATION PROGRAMS

RECREATION
Providing various teen recreation programs to the community.

Girls Night Out - Strikes & Sundaes at Rancho Bowl (ages 12-17): $0 Movie Night at the Regal (ages 12-16): $15
Rave 'n' Bowl at Rancho Bowl (ages 12-16): $15
This program is recovering 0% of the direct costs of program salaries, benefits, services, and supplies. 0%
$175.00
$1,101,243.00
$(1,101,068.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 0.02%
$(1,101,068)
$1,101,243
$175
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
TEEN RECREATION PROGRAMS T-173
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST REC & PARKS ADMIN OUTREACH COORD 100% Of 1 1,644.00 $153,023.52 1 $153,024 RECREATION COMM OUTREACH COORD-PT BE12.5% Of $42,544 169.80 $13,205.35 1 $13,205 RECREATION GRAPHICS TECH-P/T BENES 15% Of $38,369 203.76 $14,293.76 1 $14,294 RECREATION REC ACTIVITY SPEC-P/T BEN 20% Of $163,147 1,358.40 $81,028.56 1 $81,029 RECREATION RECREATION SVCS MGR 11% 174.35 $35,724.32 1 $35,724 FACILITIES FACIL SPEC II-P/T BENES 50% Of $39,527 679.20 $52,033.51 1 $52,034 YOUTH CENTER (AMYC)FACIL SPEC II-P/T BENES $71,706 2,716.80 $194,930.40 1 $194,930 YOUTH CENTER (AMYC)REC LEADER II-P/T $211,498 11,040.00 $464,452.80 1 $464,453 YOUTH CENTER (AMYC)RECREATION TECH 25% 411.00 $53,623.17 1 $53,623 YOUTH CENTER (AMYC)TECH AIDE I-P/T $17,729 960.00 $38,928.00 1 $38,928 $1,101,243 $1,101,243.39 19,357.31TYPE SUBTOTAL
$1,101,243 19,357.31TOTALS $1,101,243.00
T-174ADAPTIVE RECREATION PROGRAMS

RECREATION
Providing various adaptive and therapeutic recreation programs to the disabled community.

None
This program is recovering 0% of the direct costs of program salaries, benefits, services, and supplies. 0%
$0.00
$10,803.00
$(10,803.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 0.00%
$(10,803)
$10,803
$0
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
ADAPTIVE RECREATION PROGRAMS T-174
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST RECREATION Program Expenses 0.00 $10,803.00 1 $10,803 $10,803 $10,803.00 0.00TYPE SUBTOTAL
$10,803 0.00TOTALS $10,803.00
T-175GENERAL RECREATION PROGRAMS

RECREATION
Providing general Recreation services to the community, such as private-party programs, festivals and community events.

None
This program is recovering 0.0% of the direct costs of program salaries, benefits, services, and supplies. 0%
$0.00
$1,086,245.00
$(1,086,245.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 0.00%
$(1,086,245)
$1,086,245
$0
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
GENERAL RECREATION PROGRAMS T-175
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST RECREATION COMM OUTREACH COORD-PT BE12.5% Of $42,544 169.80 $13,205.35 1 $13,205 RECREATION FACIL SPEC II-P/T BENES 20% Of $230,296 1,630.08 $114,399.01 1 $114,399 RECREATION GRAPHICS TECH-P/T BENES 15% Of $38,369 203.76 $14,293.76 1 $14,294 RECREATION REC ACTIVITY SPEC-P/T BEN 20% Of $163,147 1,358.40 $81,028.56 1 $81,029 RECREATION REC LEADER II-P/T 33% Of $310,436 4,593.60 $200,786.26 1 $200,786 RECREATION RECREATION SUPV 33% Of 2 1,085.04 $136,432.93 1 $136,433 RECREATION RECREATION SVCS MGR 11% 174.35 $35,724.32 1 $35,724 RECREATION RECREATION TECH 100% Of 1 1,644.00 $155,505.96 1 $155,506 RECREATION SECURITY AIDE-P/T $48,240 2,880.00 $94,550.40 1 $94,550 RECREATION Special Events 0.00 $6,534.00 1 $6,534 RECREATION Temporary Services 0.00 $74,475.00 1 $74,475 RECREATION Dept Programs 0.00 $10,000.00 1 $10,000 $936,936 $936,935.55 13,739.03TYPE SUBTOTAL
FACILITIES LABORER III-P/T BENES 10% $36,369-Comm Ev 135.84 $9,574.00 1 $9,574 FACILITIES REC LEADER II-P/T 10% $549,526-Comm Ev 2,784.00 $115,953.60 1 $115,954 FACILITIES RECREATION SUPV 10% - Comm Ev 164.40 $23,782.10 1 $23,782 $149,310 $149,309.70 3,084.24TYPE SUBTOTAL
$1,086,245 16,823.27TOTALS $1,086,245.00
T-176SENIOR PROGRAMS

RECREATION
Providing various senior recreation programs to the community.

None
This program is recovering 0% of the direct costs of program salaries, benefits, services, and supplies. 0%
$0.00
$1,243,598.00
$(1,243,598.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 0.00%
$(1,243,598)
$1,243,598
$0
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
SENIOR PROGRAMS T-176
1 REFERENCE NO.

RECREATION
Providing Recreational Swim and Lap Swim usage to the community.

Recreation Swim (under 5): $0
Lap Swim (ages 16-17): Resident: $1.50; Non-Resident: $2.50 Lap Swim (ages 18-64): Resident: $3; Non-Resident: $4
Lap Swim (ages 65+): Resident: $1.50
This program is recovering 2.8% of the direct costs of program salaries, benefits, services, and supplies. 3%
$33,632.00
$1,188,639.00
$(1,155,007.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 2.83%
$(1,155,007)
$1,188,639
$33,632
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
RECREATION/LAP SWIM T-177
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST PAUL NELSON POOL PNAC Pool Alloc 0.00 $1,188,639.00 1 $1,188,639 $1,188,639 $1,188,639.00 0.00TYPE SUBTOTAL
$1,188,639 0.00TOTALS $1,188,639.00
T-178SWIM LESSONS

RECREATION
Providing Group Swim Lessons to the community.

Deep Water Walking: Resident: $28.50; Non-Resident: $35.50 Adaptive Aquatics (ages 5-99): Resident: $40; Non-Resident: 50 Adult Swim Lessons (ages 15-99): Resident: $40; Non-Resident: $50 Level 1-5 (ages 5-13): Resident: $40; Non-Resident: $50 Parent & Child (6 mos-2 yrs): Resident: $40; Non-Resident: $50 Super Tot Level (ages 3-4): Resident: $40; Non-Resident: $50 This program is recovering 10.7% of the direct costs of program salaries, benefits, services, and supplies. 11%
$45,985.00
$427,910.00
$(381,925.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 10.75%
$(381,925)
$427,910
$45,985
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
SWIM LESSONS T-178
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST PAUL NELSON POOL PNAC Pool Alloc 0.00 $427,910.00 1 $427,910 $427,910 $427,910.00 0.00TYPE SUBTOTAL
$427,910 0.00TOTALS $427,910.00
T-179POOL ACTIVITIES

RECREATION
Providing pool activities to the community, such as Water Walk and Makin' Waves.

None
This program is recovering 0% of the direct costs of program salaries, benefits, services, and supplies. 0%
$0.00
$71,318.00
$(71,318.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 0.00%
$(71,318)
$71,318
$0
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
POOL ACTIVITIES T-179
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST PAUL NELSON POOL PNAC Pool Alloc 0.00 $71,318.00 1 $71,318 $71,318 $71,318.00 0.00TYPE SUBTOTAL
$71,318 0.00TOTALS $71,318.00
T-180HIGH SCHOOL POOL USAGE

RECREATION
Providing usage of the pools to the high schools.

Pool usage negotiated with high schools
This program is recovering 35% of the pool maintenance costs. 35%
$212,000.00
$599,817.00
$(387,817.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 35.34%
$(387,817)
$599,817
$212,000
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
HIGH SCHOOL POOL USAGE T-180
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST PAUL NELSON POOL PVHS Pool Alloc 0.00 $239,927.00 1 $239,927 $239,927 $239,927.00 0.00TYPE SUBTOTAL
PAUL NELSON POOL SMHS Pool Alloc 0.00 $239,927.00 1 $239,927 $239,927 $239,927.00 0.00TYPE SUBTOTAL
PAUL NELSON POOL Righetti HS Pool 0.00 $119,963.00 1 $119,963 $119,963 $119,963.00 0.00TYPE SUBTOTAL
$599,817 0.00TOTALS $599,817.00
T-180APRIVATE POOL RENTAL

RECREATION
Providing private rental of the pools to the community.

Recreation Pool:

Resident - $149/hour
Non-Resident - $186/hour
Non-Profit - $119/hour
50 Meter Pool:

Resident - $205/hour
Non-Resident - $256/hour
Non-Profit - $164/hour
This program is recovering 3% of the pool maintenance costs. 3%
$20,140.00
$689,411.00
$(669,271.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 2.92%
$(669,271)
$689,411
$20,140
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
PRIVATE POOL RENTAL T-180A
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST PAUL NELSON POOL SMSC - PNAC Alloc 0.00 $594,320.00 1 $594,320 $594,320 $594,320.00 0.00TYPE SUBTOTAL
PAUL NELSON POOL PNAC - Paid Rental 0.00 $95,091.00 1 $95,091 $95,091 $95,091.00 0.00TYPE SUBTOTAL
$689,411 0.00TOTALS $689,411.00
T-181RECREATION FACILITY RENTAL

RECREATION
Provding facilities to rent to the community.

Community Center:

Fees vary on center and requirements (alcohol, security) Parks:

Fees vary by park and requirements (bbq, picnic areas, tables, etc.) This program is recovering 20.8% of the facility maintenance costs. 21%
$187,957.00
$903,741.00
$(715,784.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 20.80%
$(715,784)
$903,741
$187,957
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
RECREATION FACILITY RENTAL T-181
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST FACILITIES Group Meet - Facil 0.00 $155,255.00 1 $155,255 $155,255 $155,255.00 0.00TYPE SUBTOTAL
FACILITIES Paid Rental - Facil 0.00 $294,767.00 1 $294,767 $294,767 $294,767.00 0.00TYPE SUBTOTAL
FACILITIES Weekend -Facility 0.00 $307,588.00 1 $307,588 $307,588 $307,588.00 0.00TYPE SUBTOTAL
FACILITIES Non-Profit - Facil 0.00 $146,131.00 1 $146,131 $146,131 $146,131.00 0.00TYPE SUBTOTAL
$903,741 0.00TOTALS $903,741.00
T-182BALLFIELD RENTAL

RECREATION
Providing athletic ballfields to rent to the community.

Unlighted - $20 per hour
Lighted - additional $20 per hour
This program is recovering 20.8% of the ballfield maintenance costs. 21%
$94,363.00
$453,120.00
$(358,757.00)
1 CITY OF SANTA MARIA
FY 2024-25

REVENUE AND COST SUMMARY WORKSHEET
SERVICE REFERENCE NO.

PRIMARY DEPARTMENT UNIT OF SERVICE SERVICE RECIPIENT

DESCRIPTION OF SERVICE

CURRENT FEE STRUCTURE

REVENUE AND COST COMPARISON
UNIT REVENUE:

UNIT COST:

UNIT PROFIT (SUBSIDY):

TOTAL UNITS:

TOTAL REVENUE:

TOTAL COST:

TOTAL PROFIT (SUBSIDY):

PCT. COST RECOVERY: 20.83%
$(358,757)
$453,120
$94,363
SUGGESTED FEE FOR COST RECOVERY OF:

November 20, 2024
November 20, 2024

CITY OF SANTA MARIA
FY 2024-25

COST DETAIL WORKSHEET

SERVICE
BALLFIELD RENTAL T-182
1 REFERENCE NO.

TOTAL UNITSNOTE
Unit Costs are an Average of Total Units
DEPARTMENT POSITION TYPE UNIT TIME UNIT COST ANN. UNITS TOTAL COST PARKS Paid - Field Alloc 0.00 $453,119.85 1 $453,120 $453,120 $453,119.85 0.00TYPE SUBTOTAL
$453,120 0.00TOTALS $453,120.00

Santa Maria City CouncilJune 3, 2025

Santa Maria City Council
June 3, 2025