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2014-02-10 STMA Ice Arena Board PacketSTMA M:\Public Data\Arena\2014\2014-02-10\02112014 STMA Agenda.doc STMA ARENA BOARD AGENDA MONDAY, FEBRUARY 10, 2014 ALBERTVILLE CITY HALL 6:00 PM 1. CALL TO ORDER – ROLL CALL 2. ADOPT AGENDA 3. APPROVAL OF THE MINUTES OF JANUARY 13, 2014 (pgs 1-3) 4. FINANCE REPORTS a) December year to date, in progress report (pgs 4-5) b) Approve the January list of claims as presented in the amount of $ and January report (pgs 6-8) 5. ARENA MANAGER a) Monthly report (pg 9) 6. OLD BUSINESS a) Insulation and Dehumidification Improvement Update (verbal) b) 2014 Budget Discussion (pgs 10-11) . 7. NEW BUSINESS 8. YOUTH HOCKEY ASSOCIATION 9. ADJOURN ST. MICHAEL-ALBERTVILLE ARENA BOARD MINUTES January 13, 2014 6:00 p.m. Present: Chairman Jeff Lindquist and Members Gayle Weber, Dan Wagner, Kevin Kasel, Chris Schumm, and Larry Sorensen were present. Also present: Albertville City Administrator/PWD Adam Nafstad, Arena Manager Grant Fitch, 292 Design Group Tom Betti and Youth Hockey Association Representatives Adam Smiglewski and Kurt Sjelin. The meeting was called to order at 6:05 p.m. by Chairman Jeff Lindquist. Set Agenda Chairman Lindquist added under finance reports tort liability insurance renewal. Members Weber\Kasel moved to set the agenda as amended. All voted aye. Approval of Minutes Members Sorensen\Kasel moved to approve the minutes of the December 9, 2013 Board Meeting as presented. All voted aye. Finance Reports Lannes reported that the finance reports for December are not final and will continue to change through February. The audited financial statements will be presented to the Albertville City Council in April and the STMA Arena Board in May. Lannes noted other expense items that were in the expense lines that were not budgeted were the Ballard King study and the 292 design group for the roof repair noted at the bottom of the report. In addition the depreciation amount is not booked yet. Members Schumm\Weber moved to approve the December list of claims in the amount of $30,177.19 and the December Financial Report as presented. All voted aye. Lannes updated the Board on the insurance renewal and tort liability limits mentioning that in the past the Board has waived the limit. Member Weber asked what the additional premium was for the waiving of the tort liability. Lannes stated it was about 3% or $700, but the final numbers will not be available until the entire renewal rates are available. Lannes mentioned the small amount provided an additional 1.5 Million dollars in coverage for the STMA Arena. Members Schumm\Sorensen moved to waive the monetary limits on tort liability established by Minnesota Statutes 466.04 to the extent of the limits of the liability coverage obtained from LMCIT. All voted Aye. Arena Manager’s Report Fitch reported that open hockey was held when school was cancelled on January 6-7th and had a great turn out of about thirty kids per session. Chairman Lindquist stated for the record that he was fine with the Arena being open when school was closed and believed it to be a great use of a resource, and an option for families. Lindquist explained that there are drastically different reasons why the School District cancels school, and open hockey for kids when school is closed is strictly the choice of individual families. The Board discussed the topic and was in agreement with Lindquist. It was stated that there cannot be District activities when school is closed and Chairman Lindquist will verify that there are no issues with the Arena being open when school is closed with Dr. Behle. Fitch brought to the Board’s attention that the Arena roof was dripping in the Zamboni room and over the ice sheet on Friday December 27th. Nafstad and Fitch are continuing to work on the exterior lighting at the SE corner of the Arena. Staff will be adding an additional wall mounted light, which will provide some added benefit. Nafstad stated adding pole lighting to the parking would be costly. STMA Arena Board Meeting 02/10/14 Page 1 Fitch reviewed some suggested maintenance items with the Board. Further discussion will be needed regarding preferred maintenance as the 2014 budget is developed. There was an extended discussion on the conversation from R-22 to 407-A refrigerant. The EPA is phasing out the R-22 systems, but staff believes it is 5-10 years out. Staff does, however, recommend adding leak detection. Currently there is 750 pounds of Freon and the current price for Freon is $25 a pound. Staff and the Board discussed clean up if there was a leak. Member Schumm mentioned that R-22 is not being made but it is not expected to be depleted until around 2050, but the prices did increase because it is no longer being made. Staff and the Board agreed that this is an item that needs further discussion and needs to be looked at in future budgets. Fitch mentioned that one of the gate locks broke at the arena and was fixed by a volunteer. He thanked Adam Smiglewski and Youth Hockey for getting this item fixed. Old Business Nafstad updated the Board on the status of the cost share agreement. Currently all three entities have approved the agreement and the final document will be sent out to each entity for execution. Nafstad reported Bainey Construction submitted the lowest quote for construction management services and that Bainey was currently with the Architect to prepare bid packages. Chairman Lindquist stated for the record that Dan Wagner, a member of the STMA Arena Board, is an employee with the Bainey Group, but Wagner was not involved at all in the solicitation process. Nafstad added that staff solicited four professional service quotes and Bainey submitted the lowest quote, and the process was reviewed by the City of Albertville’s attorney who found no conflicts or issues for either party. Tom Betti, of the 292 Design group presented the plans and specification to the Board for the insulation and dehumidification improvement project. The Board and staff had discussions regarding various project related items, bidding, and the project schedule. Members Kasel/Schumm moved to approve plans and specifications for insulation and dehumidification improvements to the STMA Ice Arena. All voted aye. New Business Lannes presented the proposed 2014 budget, but noted it is difficult to compare 2013 to 2014 due to the longer span of ice-out for 2014. Lannes mentioned that revenues in 2014 will be down. Staff recommended that a budget be adopted in March if possible. Lannes also noted that under the proposed budget for 2014, depreciation funding is only about $10,000 of the $43,000. Member Kasel asked why staff is not suggesting a rate increase since the Board only approved half of the rate increase requested last year. Kasel noted that the Board needs to be looking at cash flow, as well as, funding deprecation. The Board directed staff to prepare budget options including a $5 and $10 per hour increase option, and to bring back rates and potential increases of surrounding arenas. Member Weber inquired on what Fitch will be working on while the ice is out in 2014. Fitch stated he would be working on maintenance items. Nafstad also added that the project will require some added responsibilities of Grant. STMA Arena Board Meeting 02/10/14 Page 2 Adjourn Members Schumm\Kasel moved to adjourn at 7:12 p.m. All voted aye. Attest: __________________________________ Tina Lannes, City Finance Director STMA Arena Board Meeting 02/10/14 Page 3 STMA STMA Budget to Actual December 2013 To Date (Cash Basis) 2013 Budget $5 rate increase no asst. mgr December 2013 Actual 2013 Actual YTD 12/31/2013 % Annual Income Ice Rental $264,580.15 $36,360.00 $268,963.61 101.66% Concessions $33,000.00 $8,403.55 $31,469.55 95.36% Other Revenues (Advertising/LMC/ins claims) $12,000.00 $8,082.00 $17,064.47 142.20% Vending $1,350.00 $135.94 $1,115.00 82.59% Open Skate/Hockey, etc $10,000.00 $980.00 $6,251.05 62.51% Interest $1,200.00 $0.00 $0.00 0.00% Misc Revenue $1,300.00 $514.00 $1,860.95 Total Income $323,430.15 $54,475.49 $326,724.63 101.02% Expenses Salaries, wages, taxes & Benefits $111,410.00 $16,522.28 $110,912.78 99.55% Supplies (Office, misc) $1,500.00 $89.72 $1,477.42 98.49% Supplies (Concession) $13,250.00 $2,840.44 $12,246.42 92.43% Fuel, Misc $2,300.00 $450.96 $1,927.78 83.82% Professional Services $15,000.00 $25,581.05 $49,667.98 331.12% Sales Tax $3,200.00 $933.26 $2,918.14 91.19% Telephone $1,100.00 $75.67 $914.31 83.12% Electric $75,000.00 $10,535.96 $76,333.69 101.78% Gas $6,500.00 $2,612.32 $8,065.85 124.09% Water $14,000.00 $2,159.06 $17,465.82 124.76% Refuse $2,200.00 $0.00 $1,224.88 55.68% Insurance $10,000.00 $0.00 $7,457.00 74.57% Administration $11,346.48 $945.54 $11,346.48 100.00% Misc. $2,250.00 $15.74 $463.65 20.61% Depreciation $43,000.00 $43,000.00 $47,613.51 110.73% Repair Maintenance – Machinery $10,000.00 $7.98 $4,755.12 47.55% Repair Maintenance – Building $25,000.00 $7,676.29 $26,706.74 106.83% Total Operating Expenses $347,056.48 $113,446.27 $381,497.57 109.92% Net Income/Loss ($23,626.33) ($58,970.78) ($54,772.94) **Professional Services include unbudgeted items. Ballard King $7,590 (split with STMAYH) and 292 Design Group $10,930.64 (roof), 292 Roof Repair $19,101.74 (using restrict cash as approved) ** Depreciation increased due to the 2012 increased value from the roof replacement. To date the amount of deprecation funded in 2013 is an estimated $11,900 STMA Arena Board Meeting 02/10/14 Page 4 STMA CASH BALANCES AND RECEIVABLES December 31, 2013 to Date Cash Balance Operations Cash Balance 1/1/13 $131,405 Add Revenues $326,725 Less Expenses $381,498 Add in Depreciation used as expense $ 19,102 Add in Depreciation $ 47,614 Less payables booked 2012 Pd 2013 $ 10,672 Cash Balance 12/31/13 $132,675 Restricted Cash (depreciation) $59,356 Cash for operations $73,319 Total Cash Balance 12/31/13 $132,675 Cash Balance Dedicated Capital Improvement Fund Arena Owner Dedicated Cap. Imp. Fund Beginning Balance 1/1/13 $20,000 2012 contribution re. by STMA schools $10,000 2013 contribution rec. by St. Michael $10,000 2013 contribution rec. by Albertville $10,000 2013 contribution rec. by STMA Schools $0 Balance 12/31/13 $50,000 STMA Arena Board Meeting 02/10/14 Page 5 STMA STMA Budget to Actual January 2014 (Cash Basis) 2014 Budget $0 rate increase January 2014 Actual 2014 Actual YTD 1/31/2014 % Annual Income Ice Rental (currently includes Dec Acct. Rec.Collected $243,450.00 $45,649.68 $45,649.68 18.75% Concessions $33,000.00 $6,654.00 $6,654.00 20.16% Other Revenues (Advertising/LMC/ins claims) $12,000.00 $0.00 $0.00 0.00% Vending $1,100.00 $185.65 $185.65 16.88% Open Skate/Hockey, etc $6,000.00 $2,683.00 $2,683.00 44.72% Interest $1,200.00 $0.00 $0.00 0.00% Misc Revenue $1,800.00 $498.00 $498.00 Total Income $298,550.00 $55,670.33 $55,670.33 18.65% Expenses Salaries, wages, taxes & Benefits $109,024.90 $11,169.03 $11,169.03 10.24% Supplies (Office, misc) $1,500.00 $0.00 $0.00 0.00% Supplies (Concession) $12,150.00 $1,003.33 $1,003.33 8.26% Fuel, Misc $2,400.00 $0.00 $0.00 0.00% Professional Services $15,000.00 $0.00 $0.00 0.00% Sales Tax $3,200.00 $254.39 $254.39 7.95% Telephone $1,000.00 $0.00 $0.00 0.00% Electric $65,000.00 $29.87 $29.87 0.05% Gas $8,000.00 $0.00 $0.00 0.00% Water $17,500.00 $2,050.31 $2,050.31 11.72% Refuse $1,300.00 $291.49 $291.49 22.42% Insurance $9,000.00 $1,922.00 $1,922.00 21.36% Administration $11,686.87 $973.90 $973.90 8.33% Misc. $525.00 $150.00 $150.00 28.57% Depreciation $47,000.00 $0.00 $0.00 0.00% Repair Maintenance – Machinery $10,000.00 $0.00 $0.00 0.00% Repair Maintenance – Building $27,500.00 $602.77 $602.77 2.19% Total Operating Expenses $341,786.77 $18,447.09 $18,447.09 5.40% Net Income/Loss ($43,236.77) $37,223.24 $37,223.24 STMA Arena Board Meeting 02/10/14 Page 6 STMA CASH BALANCES AND RECEIVABLES January 31, 2014 Cash Balance Operations Cash Balance 1/1/14 (estimated) $132,675 Add Revenues (collected in 2014) $ 55,670 Less Expenses $ 18,447 Add in Depreciation $ - Cash Balance 1/31/14 (estimated) $169,898 Restricted Cash (depreciation) $71,298 Cash for operations $98,600 Total Cash Balance 1/31/14 (estimated) $169,898 **Cash Balances are only estimated as 2013 Year end is not completed (estimated funded deprecation 2013 $11,942.21) Accounts Receivable January 31, 2014 - $53,770 Cash Balance Dedicated Capital Improvement Fund Arena Owner Dedicated Cap. Imp. Fund Beginning Balance 1/1/14 $50,000 2013 contribution re. by STMA schools $0 2014 contribution rec. by St. Michael $0 2014 contribution rec. by Albertville $0 2014 contribution rec. by STMA Schools $0 Balance 1/31/14 $50,000 STMA Arena Board Meeting 02/10/14 Page 7 STMA Vendor Check Detail Register January 2014 Check Amt Invoice Comment 10100 Premier Bank Paid Chk# 002501E 1/6/2014 RANDYS ENVIRONMENTAL SERVICES E 810-00000-384 Refuse/Garbage Disposal $291.49 JAN 2014 STMA Arena Garbage Paid Chk# 002540E 1/21/2014 WATSON COMPANY E 810-00000-252 Food/Consessions For Resale $490.69 834878 STMA Arena Candy, Chips, Straws, Plates, Cups, Pretzels Paid Chk# 002541E 1/21/2014 WRIGHT-HENNEPIN COOP ELECTRIC E 810-00000-381 Electric Utilities $29.87 5014270100 FE14 STMA Arena 5898 Lachman Ave NE Paid Chk# 032823 1/6/2014 BCBS OF MINNESOTA E 810-00000-130 Employer Paid Ins (GENERAL) $792.25 CI261100 JAN14 Emp Health Ins Paid Chk# 032827 1/6/2014 LEAGUE OF MN CITIES INS TRUST E 810-00000-361 General Liability Ins $1,922.00 26518 STMA Arena Worker Comp Ins Paid Chk# 032828 1/6/2014 METLIFE (VISION) E 810-00000-130 Employer Paid Ins (GENERAL) $23.51 5229136 Emp Vision Paid Chk# 032829 1/6/2014 METLIFE-GROUP BENEFITS E 810-00000-130 Employer Paid Ins (GENERAL) $133.57 Jan 2014 Emp Life, Dental, Stdis E 604-49660-130 Employer Paid Ins (GENERAL) $97.21 Jan 2014 Emp Life, Dental, Stdis Paid Chk# 032830 1/6/2014 MINNESOTA ICE ARENA MGRS ASSOC E 810-00000-433 Dues and Subscriptions $150.00 2555 2014 Membership Renewal Fee Paid Chk# 032833 1/6/2014 SCR, INC - ST. CLOUD E 810-00000-405 Repair/Maint - Buildings $583.33 275525 JAN 2014 Blanket Maintenance Paid Chk# 032839 1/21/2014 ARAMARK UNIFORM SERVICES E 810-00000-405 Repair/Maint - Buildings $18.94 629-7905233 STMA Arena mats, mop, laundry bag Paid Chk# 032848 1/21/2014 CHARTER COMMUNICATIONS E 810-00000-321 Telephone $75.81 5160131702 0114 STMA Arena Telephone Paid Chk# 032851 1/21/2014 COCA COLA ENTERPRISES BOTTLING E 810-00000-254 Soft Drinks/Mix For Resale $447.84 138199013 STMA Arena Soda, Water, Powerade E 810-00000-254 Soft Drinks/Mix For Resale $64.80 138199212 STMA Arena Powerade 810 STMA ARENA $5,024.10 STMA Arena Board Meeting 02/10/14 Page 8 STMA MANAGER’ GENERAL UPDATE Date: February 10th, 2014 To: STMA Arena Board From: Grant Fitch, STMA Arena Manager ARENA RENTAL HOURS – JANUARY Name Prime-time Off-peak Youth Hockey 140 hours Adult Hockey 8 hours High School Boys/Girls 64 hours Public Skating/OH 23 hours Private rentals 5 hours Learn to Skate 0 hours ______________________________________________________________________ Total hours Used 240 hours Total Available hours 250 hours (primetime) Operations: No major repairs have been needed this past month. Ice Rates for the 2014-15 Season: Most rinks have not set official rates for next the 2014/15 season. However, though discussions several local arenas, it is understood that many facilities are considering rate increases between $5 and $10. Below are the current and previous year rates for some local arenas. Ice Rates 2013-14 Season 2011-12 Season Rogers A=$185/B=$140 A=$180/B=$140 Monticello A=$185/B=$140 A=$180/B=$125 Buffalo A=$186/B=$142 A=$174/B=$132 (A=$179/B=$144 non-res) Elk River A=$190/B=$150 A=$180/B=$145 Waconia A=$200/B=$130 A=$195/B=$130 Delano A=$190/B=$150 A=$180/B=$155 Maple Grove A=$190/B=$155 A=$180/B=$145 Pymouth A=$190/B=$165 A=$180/B=$165 Sartell A=$175/B=$120 unavailable St Cloud MAC A=$160/B=$120 unavailable Stma Arena A=$190/B=$170 A=$185/B=$165 Energy Grants: Staff has meet with CenterPoint Gas and Xcel Energy representatives regarding potential energy grants. Improvements such as LED lighting appear to have significant grant monies available. Staff will continue to research. STMA Arena Board Meeting 02/10/14 Page 9 STMA 2014 Proposed Budget Date: January 13th, 2014 To: STMA Arena Board From: Tina Lannes, Finance Director In your packet there are three proposed budget options. The difference in each budget is in regards to rate increases. Any rate increases go into effect in September so only the last four months of the proposed budgets reflect increase. All proposed budget options reflect reduced revenues due to the fact that ice will be out from April to August (4 months). Expenses are predicted to be lightly down, but not enough to offset the projected revenue loss. Staff recommends that the board approves a final budget for 2014 no later than the meeting in April. STMA Arena Board Meeting 02/10/14 Page 10 ST M A A R E N A 2 0 1 4 2 n d d r a f t 2 / 5 / 1 4 No I c e A p r i l - J u l y 20 1 3 B u d g e t 20 1 3 A c t u a l 12 / 3 1 / 1 3 Y T D 20 1 4 Pr o p o s e d Bu d g e t $ 0 ra t e i n c r e a s e 20 1 4 Pr o p o s e d Bu d g e t $ 5 ra t e i n c r e a s e 20 1 4 Pr o p o s e d Bu d g e t $ 1 0 ra t e i n c r e a s e In c o m e Ic e R e n t a l $2 6 4 , 5 8 0 . 1 5 $ 2 6 8 , 9 6 3 . 6 1 $ 2 4 3 , 4 5 0 . 0 0 $ 2 4 7 , 0 0 0 . 0 0 $ 2 5 0 , 5 0 0 . 0 0 Co n c e s s i o n s $3 3 , 0 0 0 . 0 0 $ 3 1 , 4 6 9 . 5 5 $ 3 3 , 0 0 0 . 0 0 $ 3 3 , 0 0 0 . 0 0 $ 3 3 , 0 0 0 . 0 0 Ot h e r R e v e n u e s ( A d v e r t i s i n g / L M C / i n s c l a i m s ) $1 2 , 0 0 0 . 0 0 $ 1 7 , 0 6 4 . 4 7 $ 1 2 , 0 0 0 . 0 0 $ 1 2 , 0 0 0 . 0 0 $ 1 2 , 0 0 0 . 0 0 Ve n d i n g $1 , 3 5 0 . 0 0 $1 , 1 1 5 . 0 0 $ 1 , 1 0 0 . 0 0 $ 1 , 1 0 0 . 0 0 $ 1 , 1 0 0 . 0 0 Op e n S k a t e / H o c k e y , e t c $1 0 , 0 0 0 . 0 0 $6 , 2 5 1 . 0 5 $ 6 , 0 0 0 . 0 0 $ 6 , 0 0 0 . 0 0 $ 6 , 0 0 0 . 0 0 In t e r e s t $1 , 2 0 0 . 0 0 $0 . 0 0 $ 1 , 2 0 0 . 0 0 $ 1 , 2 0 0 . 0 0 $ 1 , 2 0 0 . 0 0 Mi s c R e v e n u e $1 , 3 0 0 . 0 0 $1 , 8 6 0 . 9 5 $ 1 , 8 0 0 . 0 0 $ 1 , 8 0 0 . 0 0 $ 1 , 8 0 0 . 0 0 To t a l I n c o m e $3 2 3 , 4 3 0 . 1 5 $ 3 2 6 , 7 2 4 . 6 3 $ 2 9 8 , 5 5 0 . 0 0 $ 3 0 2 , 1 0 0 . 0 0 $ 3 0 5 , 6 0 0 . 0 0 Ex p e n s e s Sa l a r i e s , w a g e s , t a x e s & B e n e f i t s $1 1 1 , 4 1 0 . 0 0 $ 1 1 0 , 9 1 2 . 7 8 $ 1 0 9 , 0 2 4 . 9 0 $ 1 0 9 , 0 2 4 . 9 0 $ 1 0 9 , 0 2 4 . 9 0 Su p p l i e s ( O f f i c e , m i s c ) $1 , 5 0 0 . 0 0 $1 , 4 7 7 . 4 2 $ 1 , 5 0 0 . 0 0 $ 1 , 5 0 0 . 0 0 $ 1 , 5 0 0 . 0 0 Su p p l i e s ( C o n c e s s i o n ) $1 3 , 2 5 0 . 0 0 $ 1 2 , 2 4 6 . 4 2 $ 1 2 , 1 5 0 . 0 0 $ 1 2 , 1 5 0 . 0 0 $ 1 2 , 1 5 0 . 0 0 Fu e l , M i s c $2 , 3 0 0 . 0 0 $1 , 9 2 7 . 7 8 $ 2 , 4 0 0 . 0 0 $ 2 , 4 0 0 . 0 0 $ 2 , 4 0 0 . 0 0 Pr o f e s s i o n a l S e r v i c e s $1 5 , 0 0 0 . 0 0 $ 4 9 , 6 6 7 . 9 8 $ 1 5 , 0 0 0 . 0 0 $ 1 5 , 0 0 0 . 0 0 $ 1 5 , 0 0 0 . 0 0 Sa l e s T a x $3 , 2 0 0 . 0 0 $2 , 9 1 8 . 1 4 $ 3 , 2 0 0 . 0 0 $ 3 , 2 0 0 . 0 0 $ 3 , 2 0 0 . 0 0 Te l e p h o n e $1 , 1 0 0 . 0 0 $9 1 4 . 3 1 $ 1 , 0 0 0 . 0 0 $ 1 , 0 0 0 . 0 0 $ 1 , 0 0 0 . 0 0 El e c t r i c $7 5 , 0 0 0 . 0 0 $ 7 6 , 3 3 3 . 6 9 $ 6 5 , 0 0 0 . 0 0 $ 6 5 , 0 0 0 . 0 0 $ 6 5 , 0 0 0 . 0 0 Ga s $6 , 5 0 0 . 0 0 $8 , 0 6 5 . 8 5 $ 8 , 0 0 0 . 0 0 $ 8 , 0 0 0 . 0 0 $ 8 , 0 0 0 . 0 0 Wa t e r $1 4 , 0 0 0 . 0 0 $ 1 7 , 4 6 5 . 8 2 $ 1 7 , 5 0 0 . 0 0 $ 1 7 , 5 0 0 . 0 0 $ 1 7 , 5 0 0 . 0 0 Re f u s e $2 , 2 0 0 . 0 0 $1 , 2 2 4 . 8 8 $ 1 , 3 0 0 . 0 0 $ 1 , 3 0 0 . 0 0 $ 1 , 3 0 0 . 0 0 In s u r a n c e $ 1 0 , 0 0 0 . 0 0 $ 7 , 4 5 7 . 0 0 $ 9 , 0 0 0 . 0 0 $ 9 , 0 0 0 . 0 0 $ 9 , 0 0 0 . 0 0 Ad m i n i s t r a t i o n $ 1 1 , 3 4 6 . 4 8 $ 1 1 , 3 4 6 . 4 8 $ 1 1 , 6 8 6 . 8 7 $ 1 1 , 6 8 6 . 8 7 $ 1 1 , 6 8 6 . 8 7 Mi s c . $ 2 , 2 5 0 . 0 0 $ 4 6 3 . 6 5 $ 5 2 5 . 0 0 $ 5 2 5 . 0 0 $ 5 2 5 . 0 0 De p r e c i a t i o n $ 4 3 , 0 0 0 . 0 0 $ 4 3 , 0 0 0 . 0 0 $ 4 7 , 0 0 0 . 0 0 $ 4 7 , 0 0 0 . 0 0 $ 4 7 , 0 0 0 . 0 0 Re p a i r M a i n t e n a n c e – M a c h i n e r y $ 1 0 , 0 0 0 . 0 0 $ 4 , 7 5 5 . 1 2 $ 1 0 , 0 0 0 . 0 0 $ 1 0 , 0 0 0 . 0 0 $ 1 0 , 0 0 0 . 0 0 Re p a i r M a i n t e n a n c e – B u i l d i n g $ 2 5 , 0 0 0 . 0 0 $ 2 6 , 7 0 6 . 7 4 $ 2 7 , 5 0 0 . 0 0 $ 2 7 , 5 0 0 . 0 0 $ 2 7 , 5 0 0 . 0 0 To t a l O p e r a t i n g E x p e n s e s $ 3 4 7 , 0 5 6 . 4 8 $ 3 7 6 , 8 8 4 . 0 6 $ 3 4 1 , 7 8 6 . 7 7 $ 3 4 1 , 7 8 6 . 7 7 $ 3 4 1 , 7 8 6 . 7 7 Ne t I n c o m e / L o s s ($ 2 3 , 6 2 6 . 3 3 ) ( $ 5 0 , 1 5 9 . 4 3 ) ( $ 4 3 , 2 3 6 . 7 7 ) ( $ 3 9 , 6 8 6 . 7 7 ) ( $ 3 6 , 1 8 6 . 7 7 ) ** D e p r e c a t i o n i n c r e a s e d d u e t o t h e a d d e d v a l u e f o r t h e b u i l d i n g f r o m t h e r o o f r e p a i r . D e p r e c i a t i o n D e p r e c i a t i o n D e p r e c i a t i o n I t w i l l i n c r e a s e a g a i n i n 2 0 1 4 - 2 0 1 5 w i t h t h e n e w d e h u m i d i f i c a t i o n F u n d e d F u n d e d F u n d e d $3 , 7 6 3 . 2 3 $ 7 , 3 1 3 . 2 3 $ 1 0 , 8 1 3 . 2 3 da t a $ / P u b l i c D a t a / F i n a n c e / B u d g e t / a r e n a b u d g e t 2 0 1 4 0 2 0 5 . x l s ST M A A r e n a B o a r d M e e t i n g 0 2 / 1 0 / 1 4 P a g e 1 1