DON HARDY

Mayor

City of Kinston TONY SEARS

City Manager
Post Office Box 339
Kinston, North Carolina 28502 JAMES P. CAULEY III
City Attorney
Phone: 252.939.3111 Fax: 252.939.3388
City Manager MONIQUE L. HICKS
City Clerk

Date: January 16, 2018

To: Tony Sears, City Manager

From: Catherine Gwynn, Budget Administrator

Subject: Woodmen Community Center Financial Information

Background
At the January 2nd Board Retreat, it was requested that actual and projected financial information
regarding the Woodmen Community Center fund be prepared and forwarded to you for distribution to the
City Council and County Commissioners.

Current
Attached is a spreadsheet detailing activity called Actual and Projected Operating Results Fy13
thru Fy22 of the Woodmen Community Center Fund. (Note that Fy13 was the start up year, so revenues
and expenses are significantly less than years to follow. Fy18 thru Fy22 are projected amounts based on a
moving average percentage for most items. Some items the moving average did not provide a reasonable
calculation so I adjusted the calculation basis manually for those items.) Also attached is a spreadsheet
called Actual and Projected Operating Results Fy13 thru Fy22 With % Change Comparison Prior Year.
Charts have also been included to present this same data and are included as Revenue Comparison,
Expenditure Comparison and Operating Results Comparison. Please note that these reports are intended
for management and Board use only, not external parties.
It was also discussed the other various management reports that would be produced to help track
revenue trends. Staff at the Woodmen Center produce membership reports and rental reports for the
Woodmen facility and Water Park to send to the Foundation each month. I’ve attached a copy of a
sample month of those reports and graphs.
Please let me know if I can provide any additional information.

COUNCILMEMBERS: FELICIA SOLOMON - ROBERT SWINSON, IV. – SAMMY C. AIKEN – JOSEPH M. TYSON – KRISTAL SUGGS
COUNCILMEMBERS: FELICIA SOLOMON - ROBERT SWINSON, IV. – SAMMY C. AIKEN – JOSEPH M. TYSON – KRISTAL SUGGS
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
Actual Projected
FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Income
Memberships
53650-WOW Individual Memberships $ 264,740 $ 395,290 $ 336,586 $ 277,425 $ 239,488 $ 240,779 $ 203,778 $ 172,463 $ 145,960 $ 123,530
53651-WOW Group Memberships $ 402,506 $ 755,560 $ 730,750 $ 648,146 $ 632,329 $ 632,356 $ 596,463 $ 562,608 $ 530,675 $ 500,554
Total Memberships $ 667,246 $ 1,150,850 $ 1,067,336 $ 925,570 $ 871,818 $ 873,135 $ 800,242 $ 735,071 $ 676,634 $ 624,083
Water Park
53661-Water Park Facility Rental $ 12,670 $ 35,664 $ 26,066 $ 26,947 $ 25,482 $ 23,638 $ 21,356 $ 19,293 $ 17,430 $ 15,747
53662-WOW Lions Wtr Pk Concessions $ 78,004 $ 262,223 $ 202,598 $ 196,463 $ 163,733 $ 161,068 $ 138,289 $ 118,732 $ 101,941 $ 87,524
53663-WOW Lions Wtr Pk Merchandise $ 7,665 $ 24,529 $ 17,443 $ 17,457 $ 16,125 $ 14,942 $ 13,127 $ 11,533 $ 10,132 $ 8,902
53673-WOW Water Park Admissions Revenue $ 203,711 $ 700,760 $ 544,524 $ 547,884 $ 510,276 $ 483,401 $ 437,410 $ 395,794 $ 358,138 $ 324,064
Total Water Park $ 302,050 $ 1,023,176 $ 790,631 $ 788,750 $ 715,616 $ 683,049 $ 610,182 $ 545,352 $ 487,641 $ 436,237
Other Facility Revenue
53652-WOW Personal Trainer Revenue $ - $ - $ - $ - $ 3,300 $ - $ - $ - $ - $ -
53670-WOW Program Revenue $ 63,834 $ 63,258 $ 49,154 $ 40,704 $ 40,579 $ 37,712 $ 32,709 $ 28,371 $ 24,607 $ 21,343
53671-WOW Concession/Vending Revenue $ 14,394 $ 13,007 $ 10,595 $ 6,700 $ 3,018 $ 4,282 $ 2,708 $ 1,713 $ 1,083 $ 685
53672-WOW Merchandise Sales $ 3,472 $ 3,197 $ 1,562 $ 648 $ 589 $ 564 $ 340 $ 206 $ 124 $ 75
53675-Commission on Vending Machines $ 3,269 $ 2,564 $ 2,035 $ 1,898 $ 1,767 $ 1,683 $ 1,491 $ 1,321 $ 1,170 $ 1,036
53676-Returned Checks $ 115 $ 253 $ - $ 25 $ 25 $ 8 $ 4 $ 2 $ 1 $ 1
53677-WOW/LWA/Rec Error Correction Clearg $ 3 $ - $ - $ - $ - $ - $ - $ - $ - $ -
53679-WOW Refunds and Returns $ (1,152) $ - $ - $ - $ - $ - $ - $ - $ - $ -
53840-Miscellaneous $ - $ 306 $ - $ 1,436 $ 91 $ 509 $ 509 $ 509 $ 509 $ 509
53837-Return Check Fees $ 51 $ 25 $ 203 $ - $ - $ 213 $ 224 $ 235 $ 247 $ 259
53831-Investment Earnings $ 77 $ 415 $ 281 $ 291 $ 146 $ 176 $ 130 $ 96 $ 71 $ 52
Total Other Facility Revenue $ 84,062 $ 83,025 $ 63,829 $ 51,703 $ 49,514 $ 45,148 $ 38,116 $ 32,452 $ 27,813 $ 23,961
Rentals
53660-WOW Rental of Facilities $ 29,850 $ 34,100 $ 25,228 $ 29,475 $ 27,667 $ 26,055 $ 24,725 $ 23,463 $ 22,265 $ 21,128
*53652-Rental of offices to Woodmen $ - $ - $ - $ - $ - $ 56,640 $ 56,640 $ 56,640 $ 56,640 $ 56,640
Total Rental Revenue $ 29,850 $ 34,100 $ 25,228 $ 29,475 $ 27,667 $ 82,695 $ 81,365 $ 80,103 $ 78,905 $ 77,768
Total Income $ 1,083,208 $ 2,291,151 $ 1,947,024 $ 1,795,499 $ 1,664,614 $ 1,684,027 $ 1,529,905 $ 1,392,978 $ 1,270,993 $ 1,162,049
Expenses
Salaries and Benefits
61210-Salaries - regular $ 52,845 $ 60,527 $ 98,207 $ 122,713 $ 125,599 $ 115,507 $ 115,507 $ 115,507 $ 115,507 $ 115,507
61220-Salaries - Overtime $ 16 $ 906 $ 3,376 $ 3,348 $ 1,305 $ 2,677 $ 2,677 $ 2,677 $ 2,677 $ 2,677
61230-Salaries - Vacation Payouts/Other $ - $ - $ - $ 1,825 $ - $ 1,825 $ 1,825 $ 1,825 $ 1,825 $ 1,825
61251-Merit/Bonus $ - $ - $ - $ 1,700 $ - $ 1,700 $ 1,700 $ 1,700 $ 1,700 $ 1,700
61260-Salaries - Temp/Part-time $ 250,575 $ 439,667 $ 481,551 $ 485,785 $ 441,926 $ 469,754 $ 469,754 $ 469,754 $ 469,754 $ 469,754
61270-Salaries - Longevity $ - $ - $ - $ 527 $ 570 $ 548 $ 548 $ 548 $ 548 $ 548
61810-Social Security Contribution $ 23,113 $ 39,912 $ 44,627 $ 47,040 $ 43,479 $ 45,289 $ 45,289 $ 45,289 $ 45,289 $ 45,289
61820-Retirement Contribution $ 3,658 $ 8,005 $ 11,707 $ 13,962 $ 15,573 $ 8,864 $ 8,864 $ 8,864 $ 8,864 $ 8,864
61825-Supplemental RET - 401K $ 793 $ 905 $ 1,520 $ 1,863 $ 1,883 $ 1,773 $ 1,773 $ 1,773 $ 1,773 $ 1,773
61830-Group Insurance Contribution $ 5,902 $ 9,890 $ 16,984 $ 18,649 $ 20,322 $ 24,279 $ 31,604 $ 41,138 $ 53,549 $ 69,704
61832-City Provided Group Term Life $ 169 $ 201 $ 347 $ 421 $ 600 $ 663 $ 964 $ 1,401 $ 2,037 $ 2,962
61850-Unemployment Compensation Cont. $ - $ 3,468 $ 1,585 $ - $ - $ 793 $ 793 $ 793 $ 793 $ 793
61853-Worker's Compensation Prems. $ 800 $ 1,192 $ 3,000 $ 2,874 $ 3,000 $ 4,455 $ 6,710 $ 10,106 $ 15,221 $ 22,925
61870-Allowances $ 2,688 $ 2,991 $ 3,026 $ 3,019 $ 3,009 $ 3,024 $ 3,030 $ 3,036 $ 3,042 $ 3,048
61871-Allowances-Wellness Benefit $ 160 $ 285 $ 550 $ 1,440 $ 1,440 $ 1,143 $ 1,143 $ 1,143 $ 1,143 $ 1,143
Total Salaries and Benefits $ 340,719 $ 567,951 $ 666,480 $ 705,166 $ 658,707 $ 682,292 $ 692,179 $ 705,553 $ 723,721 $ 748,511
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
Actual Projected
FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Operating Expenses
72110-Janitorial Supplies $ 8,485 $ 14,177 $ 16,403 $ 13,473 $ 17,515 $ 17,263 $ 18,865 $ 20,615 $ 22,528 $ 24,619
72200-Small Tools and Supplies $ 35 $ 42 $ - $ 109 $ - $ 109 $ 109 $ 109 $ 109 $ 109
72210-Signs and Supplies $ - $ - $ 72 $ - $ - $ 72 $ 72 $ 72 $ 72 $ 72
72270-Recreation/Program Supplies $ 51,032 $ 93,982 $ 62,854 $ 17,467 $ 25,151 $ 29,884 $ 25,401 $ 21,591 $ 18,352 $ 15,600
72300-Safety and Uniform Supplies $ 1,283 $ 357 $ 7,912 $ 13,538 $ 8,303 $ 9,917 $ 9,917 $ 9,917 $ 9,917 $ 9,917
72310-Education/Program Supplies $ - $ - $ 64 $ - $ 551 $ 308 $ 308 $ 308 $ 308 $ 308
72330-Chemicals & Supplies $ 14,949 $ 30,915 $ 27,266 $ 33,273 $ 34,510 $ 33,156 $ 34,697 $ 36,310 $ 37,997 $ 39,763
72360-Horticulture/Landscaping Supplies $ - $ - $ 5,388 $ 2,478 $ 2,602 $ 2,966 $ 2,521 $ 2,143 $ 1,821 $ 1,548
72400-Maintenance and Repair Supplies $ 24,285 $ 86,618 $ 54,083 $ 31,582 $ 38,769 $ 41,478 $ 41,478 $ 41,478 $ 41,478 $ 41,478
72420-Building Supplies $ - $ 149 $ 13 $ 39 $ 58 $ 37 $ 37 $ 37 $ 37 $ 37
72600-Office Supplies & Materials $ 2,879 $ 4,091 $ 7,053 $ 1,853 $ 2,404 $ 3,770 $ 3,770 $ 3,770 $ 3,770 $ 3,770
72601-Office Equipment $ - $ - $ 2,430 $ 1,250 $ 187 $ 428 $ 142 $ 47 $ 16 $ 5
72620-Vending/Concessionaire Supplies $ 96,417 $ 143,297 $ 20,090 $ 15,824 $ 8,862 $ 7,402 $ 3,671 $ 1,821 $ 903 $ 448
72621-WOW Merchandise Supplies $ - $ - $ 11,236 $ 1,724 $ 1,813 $ 2,968 $ 1,789 $ 1,078 $ 650 $ 392
72622-LWA Concessionaire Supplies $ - $ - $ 148,760 $ 119,276 $ 105,518 $ 104,997 $ 88,537 $ 74,657 $ 62,953 $ 53,084
72623-LWA Merchandise Supplies $ - $ - $ 19,984 $ 23,009 $ 9,931 $ 13,963 $ 11,052 $ 8,747 $ 6,924 $ 5,480
73110-Meeting and Travel $ 6,600 $ 3,426 $ 1,548 $ 1,412 $ 1,323 $ 1,285 $ 1,156 $ 1,041 $ 937 $ 843
73120-Tuition/Education Reimbursements $ - $ - $ - $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000
73200-Telephone Service $ 2,542 $ 2,628 $ 2,302 $ 2,595 $ 2,580 $ 2,490 $ 2,488 $ 2,486 $ 2,484 $ 2,482
73220-Cellular Telephone Service $ 596 $ 838 $ 586 $ 473 $ 620 $ 526 $ 494 $ 464 $ 436 $ 410
73250-Postage $ - $ 859 $ 2,244 $ 2,816 $ 1,980 $ 3,575 $ 5,447 $ 8,298 $ 12,641 $ 19,258
73300-Electric Expenses/City $ 58,784 $ 86,747 $ 109,946 $ 102,237 $ 106,948 $ 115,007 $ 124,338 $ 134,426 $ 145,332 $ 157,123
73320-Fuel Oil Expense $ - $ - $ - $ - $ 80 $ - $ - $ - $ - $ -
73330-Natural Gas Expense $ 64,866 $ 70,361 $ 54,685 $ 48,136 $ 49,449 $ 45,422 $ 40,649 $ 36,377 $ 32,554 $ 29,133
73340-Water and Sewer Expense $ 22,918 $ 19,319 $ 27,654 $ 33,682 $ 26,580 $ 33,589 $ 38,499 $ 44,127 $ 50,577 $ 57,970
73350-Refuse Expense $ 2,418 $ 3,438 $ 3,868 $ 3,945 $ 4,537 $ 4,117 $ 4,117 $ 4,117 $ 4,117 $ 4,117
73370-Stormwater Expenses $ 924 $ 6,789 $ 1,134 $ 1,134 $ 1,134 $ 1,134 $ 1,134 $ 1,134 $ 1,134 $ 1,134
73392-Bank Card Collection Fees $ 12,668 $ 33,718 $ 42,752 $ 34,064 $ 36,806 $ 39,707 $ 41,628 $ 43,643 $ 45,755 $ 47,969
73395-Cash Over / Cash Short $ 989 $ 1,834 $ 1,381 $ 1,645 $ 880 $ 1,076 $ 890 $ 735 $ 608 $ 502
73398-Bank Fees $ - $ 3,137 $ 2,183 $ 749 $ 581 $ 708 $ 429 $ 259 $ 157 $ 95
73401-WOW Payout (01-20-11 Agrmt) $ - $ 676,658 $ 719,654 $ 379,856 $ 312,424 $ - $ - $ - $ - $ -
73510-Building Repair & Maintenance $ - $ - $ - $ 158 $ - $ - $ - $ - $ - $ -
73700-Advertising $ 3,659 $ 6,918 $ 14,516 $ 6,881 $ 9,600 $ 13,665 $ 18,072 $ 23,901 $ 31,610 $ 41,805
73900-Employee Physicals $ 125 $ 216 $ - $ - $ - $ - $ - $ - $ - $ -
73950-Training and Employee Development $ - $ - $ 27 $ 567 $ 862 $ 485 $ 485 $ 485 $ 485 $ 485
73990-Temporary Labor Services $ 103,875 $ 145,540 $ 8,392 $ 4,250 $ 2,919 $ 5,187 $ 5,187 $ 5,187 $ 5,187 $ 5,187
73991-Temp Labor Svcs-Fitness/Aerob Instr $ - $ - $ 66,000 $ 59,525 $ 51,083 $ 51,807 $ 45,592 $ 40,123 $ 35,309 $ 31,074
74110-Rent of Land $ - $ - $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000
74310-Rent of Reproduction Equipment $ 1,171 $ 1,661 $ 1,487 $ - $ - $ 1,487 $ 1,487 $ 1,487 $ 1,487 $ 1,487
74390-Rent of Other Equipment $ - $ 495 $ 3,913 $ 3,031 $ 2,174 $ 3,039 $ 3,039 $ 3,039 $ 3,039 $ 3,039
74400-Service & Maintenance Contracts $ - $ 25,478 $ 96,971 $ 94,865 $ 109,165 $ 100,333 $ 100,333 $ 100,333 $ 100,333 $ 100,333
74500-Insurance $ - $ 1,200 $ 1,500 $ - $ 700 $ 807 $ 887 $ 976 $ 1,074 $ 1,181
*74500-Insurance (General Liability) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
*74500-Insurance (Property) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
74910-Dues and Subscription $ - $ - $ 1,695 $ 4,716 $ 4,953 $ 4,546 $ 5,455 $ 6,546 $ 7,855 $ 9,426
74990-Miscellaneous $ 25,880 $ 65,969 $ 16 $ 35 $ 425 $ 175 $ 192 $ 211 $ 232 $ 256
Total Operating Expenses $ 507,379 $ 1,530,857 $ 1,568,064 $ 1,082,665 $ 1,004,977 $ 719,885 $ 705,364 $ 703,095 $ 712,178 $ 732,938
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
Actual Projected
FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Capital Outlay
75100-Capital Outlay -Furniture/Equip. $ - $ - $ - $ 5,464 $ 16,765 $ - $ - $ - $ - $ -
75200-Capital Outlay -Data Processing Eq $ - $ 994 $ - $ - $ - $ - $ - $ - $ - $ -
75500-Capital Outlay-Other Equip $ - $ - $ 31,787 $ - $ - $ - $ - $ - $ - $ -
Total Capital Outlay $ - $ 994 $ 31,787 $ 5,464 $ 16,765 $ - $ - $ - $ - $ -
Total Expenses $ 848,098 $ 2,099,802 $ 2,266,330 $ 1,793,296 $ 1,680,449 $ 1,402,178 $ 1,397,543 $ 1,408,648 $ 1,435,899 $ 1,481,449
Net Income/(Loss) Before Shared Services & Transfers $ 235,110 $ 191,349 $ (319,306) $ 2,203 $ (15,835) $ 281,850 $ 132,362 $ (15,669) $ (164,906) $ (319,400)
Shared Services Allocation & Transfers to Fund Balance
*Shared Services Reimbursement-General Fund $ - $ - $ - $ - $ - $ 139,149 $ 139,149 $ 139,149 $ 139,149 $ 139,149
*Shared Services Reimbursement-Employee Health & Insur $ - $ - $ - $ - $ - $ 16,196 $ 16,196 $ 16,196 $ 16,196 $ 16,196
*Capital Fund - Transfer $ - $ - $ - $ - $ - $ 162,480 $ 147,091 $ 133,418 $ 121,235 $ 110,355
Total Shared Services & Transfers $ - $ - $ - $ - $ - $ 317,825 $ 302,436 $ 288,763 $ 276,580 $ 265,700
Total Expenses included Shared Services & Transfers $ 848,098 $ 2,099,802 $ 2,266,330 $ 1,793,296 $ 1,680,449 $ 1,720,003 $ 1,699,978 $ 1,697,410 $ 1,712,479 $ 1,747,149
Net Income/(Loss) After Shared Services & Transfers $ 235,110 $ 191,349 $ (319,306) $ 2,203 $ (15,835) $ (35,975) $ (170,074) $ (304,432) $ (441,487) $ (585,100)
Notes:
Columns Fy13 thru Fy17 reflect the actual operating results as reported on the accounting records for the City.
Columns Fy18 thru Fy22 (in blue) are projected amounts based on a moving average of actual results Fy13 thru Fy22. Percentages adjusted where moving average produced an unrealistic result or other known factors.
Items noted in Red and (*) indicate items that would be added to the operations of the Community Center if the transfer of real property should occur.
Shared Services Reimbursement-General Fund represents the management, human resource, finance and information technology services provided by the City.
Shares Services Reimbursement-Employee Health & Insurance represents the allocable cost of workman's compensation and employee health internal service fund for the Community Center.
Capital Fund - Transfer is an estimated amount of revenue to be set aside for future major repairs or capital outlay for the Community Center.
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
With % Change Comparison to Prior Year
Actual
% Change % Change % Change % Change
FY13 FY14 FY14 V FY13 FY15 FY15 V FY14 FY16 FY16 V FY15 FY17 FY17 V FY16
Income
Memberships
53650-WOW Individual Memberships $ 264,740 $ 395,290 49.3% $ 336,586 -14.9% $ 277,425 -17.6% $ 239,488 -13.7%
53651-WOW Group Memberships $ 402,506 $ 755,560 87.7% $ 730,750 -3.3% $ 648,146 -11.3% $ 632,329 -2.4%
Total Memberships $ 667,246 $ 1,150,850 72.5% $ 1,067,336 -7.3% $ 925,570 -13.3% $ 871,818 -5.8%
Water Park
53661-Water Park Facility Rental $ 12,670 $ 35,664 181.5% $ 26,066 -26.9% $ 26,947 3.4% $ 25,482 -5.4%
53662-WOW Lions Wtr Pk Concessions $ 78,004 $ 262,223 236.2% $ 202,598 -22.7% $ 196,463 -3.0% $ 163,733 -16.7%
53663-WOW Lions Wtr Pk Merchandise $ 7,665 $ 24,529 220.0% $ 17,443 -28.9% $ 17,457 0.1% $ 16,125 -7.6%
53673-WOW Water Park Admissions Revenue $ 203,711 $ 700,760 244.0% $ 544,524 -22.3% $ 547,884 0.6% $ 510,276 -6.9%
Total Water Park $ 302,050 $ 1,023,176 238.7% $ 790,631 -22.7% $ 788,750 -0.2% $ 715,616 -9.3%
Other Facility Revenue
53652-WOW Personal Trainer Revenue $ - $ - 0.0% $ - 0.0% $ - 0.0% $ 3,300 0.0%
53670-WOW Program Revenue $ 63,834 $ 63,258 -0.9% $ 49,154 -22.3% $ 40,704 -17.2% $ 40,579 -0.3%
53671-WOW Concession/Vending Revenue $ 14,394 $ 13,007 -9.6% $ 10,595 -18.5% $ 6,700 -36.8% $ 3,018 -55.0%
53672-WOW Merchandise Sales $ 3,472 $ 3,197 -7.9% $ 1,562 -51.2% $ 648 -58.5% $ 589 -9.1%
53675-Commission on Vending Machines $ 3,269 $ 2,564 -21.6% $ 2,035 -20.6% $ 1,898 -6.7% $ 1,767 -6.9%
53676-Returned Checks $ 115 $ 253 121.3% $ - -100.0% $ 25 0.0% $ 25 0.0%
53677-WOW/LWA/Rec Error Correction Clearg $ 3 $ - -100.0% $ - 0.0% $ - 0.0% $ - 0.0%
53679-WOW Refunds and Returns $ (1,152) $ - -100.0% $ - 0.0% $ - 0.0% $ - 0.0%
53840-Miscellaneous $ - $ 306 0.0% $ - -100.0% $ 1,436 0.0% $ 91 -93.7%
53837-Return Check Fees $ 51 $ 25 -50.5% $ 203 713.1% $ - -100.0% $ - 0.0%
53831-Investment Earnings $ 77 $ 415 442.2% $ 281 -32.3% $ 291 3.6% $ 146 -50.0%
Total Other Facility Revenue $ 84,062 $ 83,025 -1.2% $ 63,829 -23.1% $ 51,703 -19.0% $ 49,514 -4.2%
Rentals
53660-WOW Rental of Facilities $ 29,850 $ 34,100 14.2% $ 25,228 -26.0% $ 29,475 16.8% $ 27,667 -6.1%
*53652-Rental of offices to Woodmen $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
Total Rental Revenue $ 29,850 $ 34,100 14.2% $ 25,228 -26.0% $ 29,475 16.8% $ 27,667 -6.1%
Total Income $ 1,083,208 $ 2,291,151 111.5% $ 1,947,024 -15.0% $ 1,795,499 -7.8% $ 1,664,614 -7.3%
Expenses
Salaries and Benefits
61210-Salaries - regular $ 52,845 $ 60,527 14.5% $ 98,207 62.3% $ 122,713 25.0% $ 125,599 2.4%
61220-Salaries - Overtime $ 16 $ 906 5560.3% $ 3,376 272.8% $ 3,348 -0.8% $ 1,305 -61.0%
61230-Salaries - Vacation Payouts/Other $ - $ - 0.0% $ - 0.0% $ 1,825 0.0% $ - -100.0%
61251-Merit/Bonus $ - $ - 0.0% $ - 0.0% $ 1,700 0.0% $ - -100.0%
61260-Salaries - Temp/Part-time $ 250,575 $ 439,667 75.5% $ 481,551 9.5% $ 485,785 0.9% $ 441,926 -9.0%
61270-Salaries - Longevity $ - $ - 0.0% $ - 0.0% $ 527 0.0% $ 570 8.2%
61810-Social Security Contribution $ 23,113 $ 39,912 72.7% $ 44,627 11.8% $ 47,040 5.4% $ 43,479 -7.6%
61820-Retirement Contribution $ 3,658 $ 8,005 118.8% $ 11,707 46.2% $ 13,962 19.3% $ 15,573 11.5%
61825-Supplemental RET - 401K $ 793 $ 905 14.2% $ 1,520 67.9% $ 1,863 22.6% $ 1,883 1.1%
61830-Group Insurance Contribution $ 5,902 $ 9,890 67.6% $ 16,984 71.7% $ 18,649 9.8% $ 20,322 9.0%
61832-City Provided Group Term Life $ 169 $ 201 19.3% $ 347 72.3% $ 421 21.3% $ 600 42.6%
61850-Unemployment Compensation Cont. $ - $ 3,468 0.0% $ 1,585 -54.3% $ - -100.0% $ - 0.0%
61853-Worker's Compensation Prems. $ 800 $ 1,192 49.0% $ 3,000 151.7% $ 2,874 -4.2% $ 3,000 4.4%
61870-Allowances $ 2,688 $ 2,991 11.3% $ 3,026 1.2% $ 3,019 -0.2% $ 3,009 -0.3%
61871-Allowances-Wellness Benefit $ 160 $ 285 78.1% $ 550 93.0% $ 1,440 161.8% $ 1,440 0.0%
Total Salaries and Benefits $ 340,719 $ 567,951 66.7% $ 666,480 17.3% $ 705,166 5.8% $ 658,707 -6.6%
Operating Expenses
72110-Janitorial Supplies $ 8,485 $ 14,177 67.1% $ 16,403 15.7% $ 13,473 -17.9% $ 17,515 30.0%
72200-Small Tools and Supplies $ 35 $ 42 18.8% $ - -100.0% $ 109 0.0% $ - -100.0%
72210-Signs and Supplies $ - $ - 0.0% $ 72 0.0% $ - -100.0% $ - 0.0%
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
With % Change Comparison to Prior Year
Actual
% Change % Change % Change % Change
FY13 FY14 FY14 V FY13 FY15 FY15 V FY14 FY16 FY16 V FY15 FY17 FY17 V FY16
72270-Recreation/Program Supplies $ 51,032 $ 93,982 84.2% $ 62,854 -33.1% $ 17,467 -72.2% $ 25,151 44.0%
72300-Safety and Uniform Supplies $ 1,283 $ 357 -72.1% $ 7,912 2114.1% $ 13,538 71.1% $ 8,303 -38.7%
72310-Education/Program Supplies $ - $ - 0.0% $ 64 0.0% $ - -100.0% $ 551 0.0%
72330-Chemicals & Supplies $ 14,949 $ 30,915 106.8% $ 27,266 -11.8% $ 33,273 22.0% $ 34,510 3.7%
72360-Horticulture/Landscaping Supplies $ - $ - 0.0% $ 5,388 0.0% $ 2,478 -54.0% $ 2,602 5.0%
72400-Maintenance and Repair Supplies $ 24,285 $ 86,618 256.7% $ 54,083 -37.6% $ 31,582 -41.6% $ 38,769 22.8%
72420-Building Supplies $ - $ 149 0.0% $ 13 -91.3% $ 39 203.6% $ 58 47.5%
72600-Office Supplies & Materials $ 2,879 $ 4,091 42.1% $ 7,053 72.4% $ 1,853 -73.7% $ 2,404 29.7%
72601-Office Equipment $ - $ - 0.0% $ 2,430 0.0% $ 1,250 -48.6% $ 187 -85.1%
72620-Vending/Concessionaire Supplies $ 96,417 $ 143,297 48.6% $ 20,090 -86.0% $ 15,824 -21.2% $ 8,862 -44.0%
72621-WOW Merchandise Supplies $ - $ - 0.0% $ 11,236 0.0% $ 1,724 -84.7% $ 1,813 5.2%
72622-LWA Concessionaire Supplies $ - $ - 0.0% $ 148,760 0.0% $ 119,276 -19.8% $ 105,518 -11.5%
72623-LWA Merchandise Supplies $ - $ - 0.0% $ 19,984 0.0% $ 23,009 15.1% $ 9,931 -56.8%
73110-Meeting and Travel $ 6,600 $ 3,426 -48.1% $ 1,548 -54.8% $ 1,412 -8.8% $ 1,323 -6.3%
73120-Tuition/Education Reimbursements $ - $ - 0.0% $ - 0.0% $ 1,000 0.0% $ 1,000 0.0%
73200-Telephone Service $ 2,542 $ 2,628 3.4% $ 2,302 -12.4% $ 2,595 12.7% $ 2,580 -0.6%
73220-Cellular Telephone Service $ 596 $ 838 40.5% $ 586 -30.0% $ 473 -19.4% $ 620 31.3%
73250-Postage $ - $ 859 0.0% $ 2,244 161.2% $ 2,816 25.5% $ 1,980 -29.7%
73300-Electric Expenses/City $ 58,784 $ 86,747 47.6% $ 109,946 26.7% $ 102,237 -7.0% $ 106,948 4.6%
73320-Fuel Oil Expense $ - $ - 0.0% $ - 0.0% $ - 0.0% $ 80 0.0%
73330-Natural Gas Expense $ 64,866 $ 70,361 8.5% $ 54,685 -22.3% $ 48,136 -12.0% $ 49,449 2.7%
73340-Water and Sewer Expense $ 22,918 $ 19,319 -15.7% $ 27,654 43.1% $ 33,682 21.8% $ 26,580 -21.1%
73350-Refuse Expense $ 2,418 $ 3,438 42.2% $ 3,868 12.5% $ 3,945 2.0% $ 4,537 15.0%
73370-Stormwater Expenses $ 924 $ 6,789 634.8% $ 1,134 -83.3% $ 1,134 0.0% $ 1,134 0.0%
73392-Bank Card Collection Fees $ 12,668 $ 33,718 166.2% $ 42,752 26.8% $ 34,064 -20.3% $ 36,806 8.0%
73395-Cash Over / Cash Short $ 989 $ 1,834 85.5% $ 1,381 -24.7% $ 1,645 19.1% $ 880 -46.5%
73398-Bank Fees $ - $ 3,137 0.0% $ 2,183 -30.4% $ 749 -65.7% $ 581 -22.4%
73401-WOW Payout (01-20-11 Agrmt) $ - $ 676,658 0.0% $ 719,654 6.4% $ 379,856 -47.2% $ 312,424 -17.8%
73510-Building Repair & Maintenance $ - $ - 0.0% $ - 0.0% $ 158 0.0% $ - -100.0%
73700-Advertising $ 3,659 $ 6,918 89.1% $ 14,516 109.8% $ 6,881 -52.6% $ 9,600 39.5%
73900-Employee Physicals $ 125 $ 216 72.8% $ - -100.0% $ - 0.0% $ - 0.0%
73950-Training and Employee Development $ - $ - 0.0% $ 27 0.0% $ 567 2000.0% $ 862 52.0%
73990-Temporary Labor Services $ 103,875 $ 145,540 40.1% $ 8,392 -94.2% $ 4,250 -49.4% $ 2,919 -31.3%
73991-Temp Labor Svcs-Fitness/Aerob Instr $ - $ - 0.0% $ 66,000 0.0% $ 59,525 -9.8% $ 51,083 -14.2%
74110-Rent of Land $ - $ - 0.0% $ 20,000 0.0% $ 20,000 0.0% $ 20,000 0.0%
74310-Rent of Reproduction Equipment $ 1,171 $ 1,661 41.8% $ 1,487 -10.5% $ - -100.0% $ - 0.0%
74390-Rent of Other Equipment $ - $ 495 0.0% $ 3,913 690.4% $ 3,031 -22.5% $ 2,174 -28.3%
74400-Service & Maintenance Contracts $ - $ 25,478 0.0% $ 96,971 280.6% $ 94,865 -2.2% $ 109,165 15.1%
74500-Insurance $ - $ 1,200 0.0% $ 1,500 25.0% $ - -100.0% $ 700 0.0%
*74500-Insurance (General Liability) $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
*74500-Insurance (Property) $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
74910-Dues and Subscription $ - $ - 0.0% $ 1,695 0.0% $ 4,716 178.2% $ 4,953 5.0%
74990-Miscellaneous $ 25,880 $ 65,969 154.9% $ 16 -100.0% $ 35 114.7% $ 425 1114.3%
Total Operating Expenses $ 507,379 $ 1,530,857 201.7% $ 1,568,064 2.4% $ 1,082,665 -31.0% $ 1,004,977 -7.2%
Capital Outlay
75100-Capital Outlay -Furniture/Equip. $ - $ - 0.0% $ - 0.0% $ 5,464 0.0% $ 16,765 206.8%
75200-Capital Outlay -Data Processing Eq $ - $ 994 0.0% $ - -100.0% $ - 0.0% $ - 0.0%
75500-Capital Outlay-Other Equip $ - $ - 0.0% $ 31,787 0.0% $ - -100.0% $ - 0.0%
Total Capital Outlay $ - $ 994 0.0% $ 31,787 3097.3% $ 5,464 -82.8% $ 16,765 206.8%
Total Expenses $ 848,098 $ 2,099,802 147.6% $ 2,266,330 7.9% $ 1,793,296 -20.9% $ 1,680,449 -6.3%
0.0% 0.0% 0.0% 0.0%
Net Income/(Loss) Before Shared Services & Transfers $ 235,110 $ 191,349 -18.6% $ (319,306) -266.9% $ 2,203 -100.7% $ (15,835) -818.8%
Shared Services Allocation & Transfers to Fund Balance
*Shared Services Reimbursement-General Fund $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
*Shared Services Reimbursement-Employee Health & Insur $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
With % Change Comparison to Prior Year
Actual
% Change % Change % Change % Change
FY13 FY14 FY14 V FY13 FY15 FY15 V FY14 FY16 FY16 V FY15 FY17 FY17 V FY16
*Capital Fund - Transfer $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
Total Shared Services & Transfers $ - $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
Total Expenses included Shared Services & Transfers $ 848,098 $ 2,099,802 147.6% $ 2,266,330 7.9% $ 1,793,296 -20.9% $ 1,680,449 -6.3%
Net Income/(Loss) After Shared Services & Transfers $ 235,110 $ 191,349 -18.6% $ (319,306) -266.9% $ 2,203 -100.7% $ (15,835) -818.8%
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
With % Change Comparison to Prior Year
Projected
% Change % Change % Change % Change % Change
FY18 FY18 V FY17 FY19 FY19 V FY18 FY20 FY20 V FY19 FY21 FY21 V FY20 FY22 FY22 V FY21
Income
Memberships
53650-WOW Individual Memberships $ 240,779 0.5% $ 203,778 -15.4% $ 172,463 -15.4% $ 145,960 -15.4% $ 123,530 -15.4%
53651-WOW Group Memberships $ 632,356 0.0% $ 596,463 -5.7% $ 562,608 -5.7% $ 530,675 -5.7% $ 500,554 -5.7%
Total Memberships $ 873,135 0.2% $ 800,242 -8.3% $ 735,071 -8.1% $ 676,634 -7.9% $ 624,083 -7.8%
Water Park
53661-Water Park Facility Rental $ 23,638 -7.2% $ 21,356 -9.7% $ 19,293 -9.7% $ 17,430 -9.7% $ 15,747 -9.7%
53662-WOW Lions Wtr Pk Concessions $ 161,068 -1.6% $ 138,289 -14.1% $ 118,732 -14.1% $ 101,941 -14.1% $ 87,524 -14.1%
53663-WOW Lions Wtr Pk Merchandise $ 14,942 -7.3% $ 13,127 -12.1% $ 11,533 -12.1% $ 10,132 -12.1% $ 8,902 -12.1%
53673-WOW Water Park Admissions Revenue $ 483,401 -5.3% $ 437,410 -9.5% $ 395,794 -9.5% $ 358,138 -9.5% $ 324,064 -9.5%
Total Water Park $ 683,049 -4.6% $ 610,182 -10.7% $ 545,352 -10.6% $ 487,641 -10.6% $ 436,237 -10.5%
Other Facility Revenue
53652-WOW Personal Trainer Revenue $ - -100.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
53670-WOW Program Revenue $ 37,712 -7.1% $ 32,709 -13.3% $ 28,371 -13.3% $ 24,607 -13.3% $ 21,343 -13.3%
53671-WOW Concession/Vending Revenue $ 4,282 41.9% $ 2,708 -36.8% $ 1,713 -36.8% $ 1,083 -36.8% $ 685 -36.8%
53672-WOW Merchandise Sales $ 564 -4.3% $ 340 -39.6% $ 206 -39.6% $ 124 -39.6% $ 75 -39.6%
53675-Commission on Vending Machines $ 1,683 -4.7% $ 1,491 -11.4% $ 1,321 -11.4% $ 1,170 -11.4% $ 1,036 -11.4%
53676-Returned Checks $ 8 -66.7% $ 4 -50.0% $ 2 -50.0% $ 1 -50.0% $ 1 -50.0%
53677-WOW/LWA/Rec Error Correction Clearg $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
53679-WOW Refunds and Returns $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
53840-Miscellaneous $ 509 461.0% $ 509 0.0% $ 509 0.0% $ 509 0.0% $ 509 0.0%
53837-Return Check Fees $ 213 0.0% $ 224 5.0% $ 235 5.0% $ 247 5.0% $ 259 5.0%
53831-Investment Earnings $ 176 21.2% $ 130 -26.2% $ 96 -26.2% $ 71 -26.2% $ 52 -26.2%
Total Other Facility Revenue $ 45,148 -8.8% $ 38,116 -15.6% $ 32,452 -14.9% $ 27,813 -14.3% $ 23,961 -13.8%
Rentals
53660-WOW Rental of Facilities $ 26,055 -5.8% $ 24,725 -5.1% $ 23,463 -5.1% $ 22,265 -5.1% $ 21,128 -5.1%
*53652-Rental of offices to Woodmen $ 56,640 0.0% $ 56,640 0.0% $ 56,640 0.0% $ 56,640 0.0% $ 56,640 0.0%
Total Rental Revenue $ 82,695 198.9% $ 81,365 -1.6% $ 80,103 -1.6% $ 78,905 -1.5% $ 77,768 -1.4%
Total Income $ 1,684,027 1.2% $ 1,529,905 -9.2% $ 1,392,978 -9.0% $ 1,270,993 -8.8% $ 1,162,049 -8.6%
Expenses
Salaries and Benefits
61210-Salaries - regular $ 115,507 -8.0% $ 115,507 0.0% $ 115,507 0.0% $ 115,507 0.0% $ 115,507 0.0%
61220-Salaries - Overtime $ 2,677 105.0% $ 2,677 0.0% $ 2,677 0.0% $ 2,677 0.0% $ 2,677 0.0%
61230-Salaries - Vacation Payouts/Other $ 1,825 0.0% $ 1,825 0.0% $ 1,825 0.0% $ 1,825 0.0% $ 1,825 0.0%
61251-Merit/Bonus $ 1,700 0.0% $ 1,700 0.0% $ 1,700 0.0% $ 1,700 0.0% $ 1,700 0.0%
61260-Salaries - Temp/Part-time $ 469,754 6.3% $ 469,754 0.0% $ 469,754 0.0% $ 469,754 0.0% $ 469,754 0.0%
61270-Salaries - Longevity $ 548 -3.8% $ 548 0.0% $ 548 0.0% $ 548 0.0% $ 548 0.0%
61810-Social Security Contribution $ 45,289 4.2% $ 45,289 0.0% $ 45,289 0.0% $ 45,289 0.0% $ 45,289 0.0%
61820-Retirement Contribution $ 8,864 -43.1% $ 8,864 0.0% $ 8,864 0.0% $ 8,864 0.0% $ 8,864 0.0%
61825-Supplemental RET - 401K $ 1,773 -5.9% $ 1,773 0.0% $ 1,773 0.0% $ 1,773 0.0% $ 1,773 0.0%
61830-Group Insurance Contribution $ 24,279 19.5% $ 31,604 30.2% $ 41,138 30.2% $ 53,549 30.2% $ 69,704 30.2%
61832-City Provided Group Term Life $ 663 10.5% $ 964 45.4% $ 1,401 45.4% $ 2,037 45.4% $ 2,962 45.4%
61850-Unemployment Compensation Cont. $ 793 0.0% $ 793 0.0% $ 793 0.0% $ 793 0.0% $ 793 0.0%
61853-Worker's Compensation Prems. $ 4,455 48.5% $ 6,710 50.6% $ 10,106 50.6% $ 15,221 50.6% $ 22,925 50.6%
61870-Allowances $ 3,024 0.5% $ 3,030 0.2% $ 3,036 0.2% $ 3,042 0.2% $ 3,048 0.2%
61871-Allowances-Wellness Benefit $ 1,143 -20.6% $ 1,143 0.0% $ 1,143 0.0% $ 1,143 0.0% $ 1,143 0.0%
Total Salaries and Benefits $ 682,292 3.6% $ 692,179 1.4% $ 705,553 1.9% $ 723,721 2.6% $ 748,511 3.4%
Operating Expenses
72110-Janitorial Supplies $ 17,263 -1.4% $ 18,865 9.3% $ 20,615 9.3% $ 22,528 9.3% $ 24,619 9.3%
72200-Small Tools and Supplies $ 109 0.0% $ 109 0.0% $ 109 0.0% $ 109 0.0% $ 109 0.0%
72210-Signs and Supplies $ 72 0.0% $ 72 0.0% $ 72 0.0% $ 72 0.0% $ 72 0.0%
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
With % Change Comparison to Prior Year
Projected
% Change % Change % Change % Change % Change
FY18 FY18 V FY17 FY19 FY19 V FY18 FY20 FY20 V FY19 FY21 FY21 V FY20 FY22 FY22 V FY21
72270-Recreation/Program Supplies $ 29,884 18.8% $ 25,401 -15.0% $ 21,591 -15.0% $ 18,352 -15.0% $ 15,600 -15.0%
72300-Safety and Uniform Supplies $ 9,917 19.5% $ 9,917 0.0% $ 9,917 0.0% $ 9,917 0.0% $ 9,917 0.0%
72310-Education/Program Supplies $ 308 -44.2% $ 308 0.0% $ 308 0.0% $ 308 0.0% $ 308 0.0%
72330-Chemicals & Supplies $ 33,156 -3.9% $ 34,697 4.6% $ 36,310 4.6% $ 37,997 4.6% $ 39,763 4.6%
72360-Horticulture/Landscaping Supplies $ 2,966 14.0% $ 2,521 -15.0% $ 2,143 -15.0% $ 1,821 -15.0% $ 1,548 -15.0%
72400-Maintenance and Repair Supplies $ 41,478 7.0% $ 41,478 0.0% $ 41,478 0.0% $ 41,478 0.0% $ 41,478 0.0%
72420-Building Supplies $ 37 -36.6% $ 37 0.0% $ 37 0.0% $ 37 0.0% $ 37 0.0%
72600-Office Supplies & Materials $ 3,770 56.8% $ 3,770 0.0% $ 3,770 0.0% $ 3,770 0.0% $ 3,770 0.0%
72601-Office Equipment $ 428 129.2% $ 142 -66.8% $ 47 -66.8% $ 16 -66.8% $ 5 -66.8%
72620-Vending/Concessionaire Supplies $ 7,402 -16.5% $ 3,671 -50.4% $ 1,821 -50.4% $ 903 -50.4% $ 448 -50.4%
72621-WOW Merchandise Supplies $ 2,968 63.7% $ 1,789 -39.7% $ 1,078 -39.7% $ 650 -39.7% $ 392 -39.7%
72622-LWA Concessionaire Supplies $ 104,997 -0.5% $ 88,537 -15.7% $ 74,657 -15.7% $ 62,953 -15.7% $ 53,084 -15.7%
72623-LWA Merchandise Supplies $ 13,963 40.6% $ 11,052 -20.9% $ 8,747 -20.9% $ 6,924 -20.9% $ 5,480 -20.9%
73110-Meeting and Travel $ 1,285 -2.9% $ 1,156 -10.0% $ 1,041 -10.0% $ 937 -10.0% $ 843 -10.0%
73120-Tuition/Education Reimbursements $ 1,000 0.0% $ 1,000 0.0% $ 1,000 0.0% $ 1,000 0.0% $ 1,000 0.0%
73200-Telephone Service $ 2,490 -3.5% $ 2,488 -0.1% $ 2,486 -0.1% $ 2,484 -0.1% $ 2,482 -0.1%
73220-Cellular Telephone Service $ 526 -15.2% $ 494 -6.0% $ 464 -6.0% $ 436 -6.0% $ 410 -6.0%
73250-Postage $ 3,575 80.5% $ 5,447 52.3% $ 8,298 52.3% $ 12,641 52.3% $ 19,258 52.3%
73300-Electric Expenses/City $ 115,007 7.5% $ 124,338 8.1% $ 134,426 8.1% $ 145,332 8.1% $ 157,123 8.1%
73320-Fuel Oil Expense $ - -100.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
73330-Natural Gas Expense $ 45,422 -8.1% $ 40,649 -10.5% $ 36,377 -10.5% $ 32,554 -10.5% $ 29,133 -10.5%
73340-Water and Sewer Expense $ 33,589 26.4% $ 38,499 14.6% $ 44,127 14.6% $ 50,577 14.6% $ 57,970 14.6%
73350-Refuse Expense $ 4,117 -9.3% $ 4,117 0.0% $ 4,117 0.0% $ 4,117 0.0% $ 4,117 0.0%
73370-Stormwater Expenses $ 1,134 0.0% $ 1,134 0.0% $ 1,134 0.0% $ 1,134 0.0% $ 1,134 0.0%
73392-Bank Card Collection Fees $ 39,707 7.9% $ 41,628 4.8% $ 43,643 4.8% $ 45,755 4.8% $ 47,969 4.8%
73395-Cash Over / Cash Short $ 1,076 22.3% $ 890 -17.3% $ 735 -17.3% $ 608 -17.3% $ 502 -17.3%
73398-Bank Fees $ 708 21.9% $ 429 -39.5% $ 259 -39.5% $ 157 -39.5% $ 95 -39.5%
73401-WOW Payout (01-20-11 Agrmt) $ - -100.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
73510-Building Repair & Maintenance $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
73700-Advertising $ 13,665 42.3% $ 18,072 32.3% $ 23,901 32.3% $ 31,610 32.3% $ 41,805 32.3%
73900-Employee Physicals $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
73950-Training and Employee Development $ 485 -43.7% $ 485 0.0% $ 485 0.0% $ 485 0.0% $ 485 0.0%
73990-Temporary Labor Services $ 5,187 77.7% $ 5,187 0.0% $ 5,187 0.0% $ 5,187 0.0% $ 5,187 0.0%
73991-Temp Labor Svcs-Fitness/Aerob Instr $ 51,807 1.4% $ 45,592 -12.0% $ 40,123 -12.0% $ 35,309 -12.0% $ 31,074 -12.0%
74110-Rent of Land $ 20,000 0.0% $ 20,000 0.0% $ 20,000 0.0% $ 20,000 0.0% $ 20,000 0.0%
74310-Rent of Reproduction Equipment $ 1,487 0.0% $ 1,487 0.0% $ 1,487 0.0% $ 1,487 0.0% $ 1,487 0.0%
74390-Rent of Other Equipment $ 3,039 39.8% $ 3,039 0.0% $ 3,039 0.0% $ 3,039 0.0% $ 3,039 0.0%
74400-Service & Maintenance Contracts $ 100,333 -8.1% $ 100,333 0.0% $ 100,333 0.0% $ 100,333 0.0% $ 100,333 0.0%
74500-Insurance $ 807 15.2% $ 887 10.0% $ 976 10.0% $ 1,074 10.0% $ 1,181 10.0%
*74500-Insurance (General Liability) $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
*74500-Insurance (Property) $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
74910-Dues and Subscription $ 4,546 -8.2% $ 5,455 20.0% $ 6,546 20.0% $ 7,855 20.0% $ 9,426 20.0%
74990-Miscellaneous $ 175 -58.9% $ 192 10.0% $ 211 10.0% $ 232 10.0% $ 256 10.0%
Total Operating Expenses $ 719,885 -28.4% $ 705,364 -2.0% $ 703,095 -0.3% $ 712,178 1.3% $ 732,938 2.9%
Capital Outlay
75100-Capital Outlay -Furniture/Equip. $ - -100.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
75200-Capital Outlay -Data Processing Eq $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
75500-Capital Outlay-Other Equip $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
Total Capital Outlay $ - -100.0% $ - 0.0% $ - 0.0% $ - 0.0% $ - 0.0%
Total Expenses $ 1,402,178 -16.6% $ 1,397,543 -0.3% $ 1,408,648 0.8% $ 1,435,899 1.9% $ 1,481,449 3.2%
0.0% 0.0% 0.0% 0.0% 0.0%
Net Income/(Loss) Before Shared Services & Transfers $ 281,850 -1880.0% $ 132,362 -53.0% $ (15,669) -111.8% $ (164,906) 952.4% $ (319,400) 93.7%
Shared Services Allocation & Transfers to Fund Balance
*Shared Services Reimbursement-General Fund $ 139,149 0.0% $ 139,149 0.0% $ 139,149 0.0% $ 139,149 0.0% $ 139,149 0.0%
*Shared Services Reimbursement-Employee Health & Insur $ 16,196 0.0% $ 16,196 0.0% $ 16,196 0.0% $ 16,196 0.0% $ 16,196 0.0%
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 City of Kinston - Woodmen Community Center Fund (1600)
Actual and Projected Operating Results Fy13 Thru Fy22
With % Change Comparison to Prior Year
Projected
% Change % Change % Change % Change % Change
FY18 FY18 V FY17 FY19 FY19 V FY18 FY20 FY20 V FY19 FY21 FY21 V FY20 FY22 FY22 V FY21
*Capital Fund - Transfer $ 162,480 0.0% $ 147,091 -9.5% $ 133,418 -9.3% $ 121,235 -9.1% $ 110,355 -9.0%
Total Shared Services & Transfers $ 317,825 0.0% $ 302,436 -4.8% $ 288,763 -4.5% $ 276,580 -4.2% $ 265,700 -3.9%
Total Expenses included Shared Services & Transfers $ 1,720,003 2.4% $ 1,699,978 -1.2% $ 1,697,410 -0.2% $ 1,712,479 0.9% $ 1,747,149 2.0%
Net Income/(Loss) After Shared Services & Transfers $ (35,975) 127.2% $ (170,074) 372.8% $ (304,432) 79.0% $ (441,487) 45.0% $ (585,100) 32.5%
Prepared: CFG 01/12/18 INTENDED FOR MANAGEMENT USE ONLY 1/16/2018 2:12 PM
 Woodmen Community Center Fund
Revenue Comparison
Actual and Projected Fy13 thru Fy22
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Total Memberships Total Water Park Total Other Facility Revenue Total Rental Revenue Total Income
INTENDED FOR MANAGEMENT USE ONLY
 Woodmen Community Center Fund
Expenditure Comparison
Actual and Projected Fy13 thru Fy22
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Total Salaries and Benefits Total Operating Expenses Total Capital Outlay
Total Shared Services & Transfers Total Expenses included Shared Services & Transfers
INTENDED FOR MANAGEMENT USE ONLY
 Woodmen Community Center Fund
Operating Results Comparison
Actual and Projected Fy13 thru Fy22
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$-
1 2 3 4 5 6 7 8 9 10
$(500,000)
$(1,000,000)
Total Income Total Expenses included Shared Services & Transfers Net Income/(Loss) After Shared Services & Transfers
INTENDED FOR MANAGEMENT USE ONLY
Membership Demographics
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Grand Totals

Memberships Members Average

ASH - Silver & Fit - Senior 12 Months 78 78 1.00
Healthways - Senior 12 Months 330 330 1.00
Hill Co - Family 12 Months 13 49 3.00
Hill Co - Senior 12 Months 1 1 1.00
Hill Co - Senior Couple 12 Months 1 2 2.00
Hill Co - Single 12 Months 2 2 1.00
Hill Co - Student 12 Months 1 1 1.00
Howell Support Services - Single 12 Months 1 1 1.00
LWA Staff - Family 12 Months 3 16 5.00
LWA Staff - Single 12 Months 1 1 1.00
Woodmen Insurance Staff - Family 12 Months 3 10 3.00
Woodmen Insurance Staff - Senior Couple 12 Months 1 2 2.00
Woodmen Insurance Staff - Single 12 Months 5 5 1.00
WOW- 6 month Contributor - Family 6 Months 6 25 4.00
WOW- 6 month Contributor - Senior 6 Months 2 2 1.00
WOW- 6 month Contributor - Senior Couple 6 Months 2 4 2.00
WOW- 6 month Contributor - Single 6 Months 5 5 1.00
WOW- 6 month Group - Family 6 Months 10 43 4.00
WOW- 6 month Group - Senior 6 Months 5 5 1.00
WOW- 6 month Group - Senior Couple 6 Months 3 6 2.00
WOW- 6 month Group - Single 6 Months 1 1 1.00
WOW- 6 month Standard - Family 6 Months 3 13 4.00
WOW- 6 month Standard - Senior 6 Months 3 3 1.00
WOW- Group - Family 12 Months 258 1,205 4.00
WOW- Group - Senior 12 Months 55 55 1.00
WOW- Group - Senior Couple 12 Months 35 70 2.00
WOW- Group - Single 12 Months 21 21 1.00
WOW- Group - Student 12 Months 23 23 1.00
WOW- Group Contributor - Family 12 Months 267 1,259 4.00
WOW- Group Contributor - Senior 12 Months 30 30 1.00
WOW- Group Contributor - Senior Couple 12 Months 17 34 2.00
WOW- Group Contributor - Single 12 Months 30 30 1.00
WOW- Group Contributor - Student 12 Months 17 17 1.00
WOW- Staff - Family 12 Months 39 205 5.00
WOW- Staff - Senior 12 Months 2 2 1.00
WOW- Staff - Senior Couple 12 Months 1 2 2.00

Membership Status: Active |Member Status: Active |Memberships Only

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Membership Demographics
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Memberships Members Average

WOW- Staff - Single 12 Months 4 4 1.00
WOW- Standard - Family 12 Months 154 779 5.00
WOW- Standard - Military (Active Duty) 12 Months 3 3 1.00
WOW- Standard - Senior 12 Months 27 27 1.00
WOW- Standard - Senior Couple 12 Months 19 38 2.00
WOW- Standard - Single 12 Months 27 27 1.00
WOW- Standard - Student 12 Months 26 26 1.00
WOW- Yearly Contributor - Family 12 Months 20 98 4.00
WOW- Yearly Contributor - Senior 12 Months 3 3 1.00
WOW- Yearly Contributor - Senior Couple 12 Months 3 5 1.00
WOW- Yearly Contributor - Single 12 Months 1 1 1.00
WOW- Yearly Contributor - Student 12 Months 3 3 1.00
WOW- Yearly Group - Family 12 Months 11 40 3.00
WOW- Yearly Group - Senior 12 Months 3 3 1.00
WOW- Yearly Group - Senior Couple 12 Months 2 4 2.00
WOW- Yearly Group - Single 12 Months 1 1 1.00
WOW- Yearly Standard - Family 12 Months 4 20 5.00
WOW- Yearly Standard - Senior 12 Months 1 1 1.00
WOW-Lions Employee - Lions 12 Months 15 41 2.00
WOW-Promotional - Promotional 12 Months 41 41 1.00

Membership Status: Active |Member Status: Active |Memberships Only

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Membership Demographics
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Memberships: 1,643 0 - 9: 465 50 - 59: 572 Memberships Members

Members: 4,723 10 - 19: 993 60 - 69: 541 Lenoir County 1425 4133
Males: 2,253 20 - 29: 649 70 - 79: 280 Other 218 590
Females: 2,470 30 - 39: 538 80 - 89: 64
Resident: 4,133 40 - 49: 613 90 - 99: 3
Non-Resident: 590 >99: 4

Membership Status: Active |Member Status: Active |Memberships Only

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Membership Demographics - Graphs
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Membership Status: Active |Member Status: Active |Memberships Only

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Membership Demographics - Graphs
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Membership Status: Active |Member Status: Active |Memberships Only

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Membership Demographics - Graphs
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Membership Status: Active |Member Status: Active |Memberships Only

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Membership Demographics - Graphs
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Membership Status: Active |Member Status: Active |Memberships Only

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Membership Demographics - Graphs
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Membership Status: Active |Member Status: Active |Memberships Only

KINSTON/LENOIR CO. PARKS & REC. Page:8 of 8
Facility Revenue - Graphs
Receipt Dates: 7/1/2016 - 6/30/2017 11/07/2017 10:56 AM
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Facility Revenue - Graphs
Receipt Dates: 7/1/2016 - 6/30/2017 11/07/2017 10:56 AM
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Facility Revenue - Graphs
Receipt Dates: 7/1/2016 - 6/30/2017 11/07/2017 10:55 AM
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Facility Revenue - Graphs
Receipt Dates: 7/1/2016 - 6/30/2017 11/07/2017 10:55 AM
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