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Committee of the Whole/Documents/WSPR OPERATING INCOME AND SUMMARY
Appendix

WSPR OPERATING INCOME AND SUMMARY

January 12, 2021Pages 67–766 sections

Detailed operational income and summary tables for various WSPR departments and facilities.

Summary pages for maintenance, parks, food & beverage, and programs

OPERATING INCOME AND SUMMARY

Page 67–76

West Shore Parks & Recreation Society 2021 Operating & Capital Budget

2020 Budget 2020 Projection $ Variance % of Budget 2021 Budget
Revenue
Requisitions 5,071,040 5,071,040 -0 100.00% 5,268,635
Sale of Service 6,348,783 3,376,080 2,972,703 53.18% 3,324,412
Total Revenues 11,419,823 8,447,120 2,972,702 73.97% 8,593,047
Operating Expenses
Administration 421,168 322,054 -99,115 76.47% 576,425
Finance 798,996 678,503 120,493 84.92% 747,797
Food & Beverage 584,496 294,005 290,492 50.30% 86,277
Human Resources 141,714 145,477 -3,763 102.66% 146,805
Maintenance 3,296,352 2,553,751 742,601 77.47% 2,281,851
Marketing 76,500 12,261 64,239 16.03% 38,260
Parks 1,022,889 912,523 110,366 89.21% 960,256
Programs 4,102,343 2,699,013 1,403,330 65.79% 2,776,794
Reception 628,159 516,140 112,019 82.17% 586,377
Total Operating Expenses 11,072,617 8,133,727 2,740,662 73.46% 8,200,840
Net Operating Income 347,206 313,393 -33,813 90.26% 392,205
Transfers to Reserve -347,206 -313,393 33,813 90.26% -392,205
Capital Expenditures 7,827,830 3,293,530 -4,534,300 42.07% 5,575,736
Transfers from Reserve -7,827,830 -3,293,530 4,534,300 42.07% -5,575,736
Budget Surplus (Deficit) 0 0 0 0

2021 Projected Reserve Accounts Summary

31-Dec-19 Audited Contributions 2020 Expenses 2020 31-Dec-20 Projected Contributions 2021 Expenses 2021 31-Dec-21 Projected
Equipment Replacement Reserve 185,322 85,000 -20,000 250,322 155,000 -20,000 385,322
Major Repair Reserve 2,240,368 4,949,249 -1,838,094 1,553,787 237,206 -683,000 1,107,993
Government Grants 3,797,736 1,075,000 -4,872,736 0
Total Reserve Available 2,425,690 5,034,249 -1,858,094 5,601,845 1,467,206 -5,575,736 1,493,315
Page 67–76

West Shore Parks & Recreation Society 2021 Operating & Capital Budget Summary

Page 67–76
2020 Budget 2020 Projection $ Variance % of Budget 2021 Budget (3.9%) Increase Supplemental Supplemental Supplemental
OPERATIONS
Administration
Expenditures 421,168 322,054 99,115 76.47% 576,425 10,000 10,000 10,000
Net 421,168 322,054 99,115 76.47% 576,425 10,000 10,000 10,000
Finance
Revenues -116,083 -138,383 22,300 119.21% -69,384 0 0 0
Expenditures 798,996 678,503 120,493 84.92% 747,797 88,722 63,722 43,722
Net 682,913 540,120 142,793 79.09% 678,412 88,722 63,722 43,722
Human Resources
Expenditures 141,714 145,477 -3,763 102.66% 146,805 0 0 0
Net 141,714 145,477 -3,763 102.66% 146,805 0 0 0
Reception
Revenues -37,861 -15,547 -22,314 41.06% -16,150 0 0 0
Expenditures 628,159 516,140 112,019 82.17% 586,377 33,625 33,625 33,625
Net 590,298 500,593 89,705 84.80% 570,226 33,625 33,625 33,625
Marketing
Revenues -16,027 -5,418 -10,609 33.81% -11,164 0 0 0
Expenditures 76,500 12,261 64,239 16.03% 38,260 15,000 15,000 15,000
Net 60,473 6,843 53,630 11.32% 27,096 15,000 15,000 15,000
NET ADMINISTRATION 1,896,566 1,515,086 381,480 79.89% 1,998,964 147,347 122,347 102,347
Maintenance - General
Revenues -4,000 3,942 -7,942 -98.55% -4,000 0 0 0
Expenditures 713,791 601,762 112,029 84.31% 610,333 230,400 140,400 140,400
Net 709,791 605,704 104,087 85.34% 606,333 230,400 140,400 140,400
Maintenance - JDF Arena
Expenditures 634,920 476,829 158,091 75.10% 469,272 0 0 0
Net 634,920 476,829 158,091 75.10% 469,272 0 0 0
Maintenance - ISC
Revenues 0 -18,501 18,501 0 0 0 0
Expenditures 86,532 71,120 15,412 82.19% 71,120 0 0 0
Net 86,532 52,619 33,913 60.81% 71,120 0 0 0
Maintenance - Pool
Expenditures 620,471 411,191 209,280 66.27% 25,404 559,978 559,978 559,978
Net 620,471 411,191 209,280 66.27% 25,404 559,978 559,978 559,978
Maintenance - Seniors
Revenues -132,500 -32,499 -100,001 24.53% -75,500 0 0 0
Expenditures 255,399 184,562 70,837 72.26% 184,670 0 0 0
Net 122,899 152,063 -29,164 123.73% 109,170 0 0 0
Maintenance - Library
Revenues -81,441 -65,641 -15,800 80.60% -78,582 0 0 0
Expenditures 81,441 65,641 15,800 80.60% 78,582 0 0 0
Net 0 0 0 -0 0 0 0
Maintenance - Centennial Centre
Expenditures 86,749 66,768 19,981 76.97% 76,212 0 0 0
Net 86,749 66,768 19,981 76.97% 76,212 0 0 0
Maintenance - Q Centre
Revenues 0 0 0 0 0 0 0
Expenditures 764,349 625,175 139,174 81.79% 713,558 0 0 0
Net 764,349 625,175 139,174 81.79% 713,558 0 0 0
Maintenance - Fleet
Expenditures 52,700 50,705 1,995 96.21% 52,700 0 0 0
Net 52,700 50,705 1,995 96.21% 52,700 0 0 0
NET MAINTENANCE 3,078,411 2,441,053 637,358 79.30% 2,123,769 790,378 700,378 700,378
Parks - Parks
Revenues -52,479 -46,512 -5,967 88.63% -45,511 0 0 0
Expenditures 796,079 703,648 92,431 88.39% 718,813 91,062 91,062 91,062
Net 743,600 657,136 86,464 88.37% 673,302 91,062 91,062 91,062
Parks - Golf
Expenditures 169,689 165,416 4,273 97.48% 182,202 6,300 6,300 6,300
Net 169,689 165,416 4,273 97.48% 182,202 6,300 6,300 6,300
Parks - Lawn Bowl
Expenditures 51,866 39,062 12,804 75.31% 54,240 0 0 0
Net 51,866 39,062 12,804 75.31% 54,240 0 0 0
Parks - Velodrome
Expenditures 5,255 4,397 858 83.67% 5,000 0 0 0
Net 5,255 4,397 858 83.67% 5,000 0 0 0
NET PARKS 970,410 866,011 104,399 89.24% 914,744 97,362 97,362 97,362
Food & Beverage - Administration
Revenues 0 (4,830) 4,830 #DIV/0! 0 0 0 0
Expenditures 85,161 65,859 19,303 77.33% 81,822 0 0 0
Net 85,161 61,029 24,133 71.66% 81,822 0 0 0
Food & Beverage - Q Centre
Revenues -337,663 -47,547 -290,116 14.08% -6,337 0 0 0
Expenditures 209,071 39,868 169,203 19.07% 4,455 0 0 0
Net -128,592 -7,679 -120,913 5.97% -1,882 0 0 0
Food & Beverage - Catering
Revenues -211,441 -156,923 -54,518 74.22% -26,000 -35,000 -35,000 -35,000
Expenditures 159,162 147,730 11,432 92.82% 0 130,000 130,000 130,000
Net -52,279 -9,193 -43,086 17.58% -26,000 95,000 95,000 95,000
Food & Beverage - Café
Revenues -134,700 -28,122 -106,579 20.88% -6,337 0 0 0
Expenditures 131,102 40,548 90,554 30.93% 0 0 0 0
Net -3,598 12,427 -16,025 -345.37% -6,337 0 0 0
NET FOOD & BEVERAGE -99,308 56,583 -155,891 -56.98% 47,603 95,000 95,000 95,000
Program Administration
Expenditures 218,887 211,197 7,691 96.49% 223,613 10,000 0 0
Net 218,887 211,197 7,691 96.49% 223,613 10,000 0 0
Programs - JDF Arena
Revenues -555,320 -270,245 -285,075 48.66% -248,540 0 0 0
Expenditures 245,659 211,882 33,777 86.25% 179,510 8,000 0 0
Net -309,661 -58,363 -251,298 18.85% -69,030 8,000 0 0
Programs - Q Centre
Revenues -604,308 -432,298 -172,010 71.54% -476,040 0 0 0
Expenditures 429,160 382,697 46,463 89.17% 407,977 12,000 0 0
Net -175,148 -49,601 -125,547 28.32% -68,063 12,000 0 0
Programs - ISC
Revenues -130,234 -33,815 -96,419 25.96% -63,473 0 0 0
Expenditures 35,000 30,674 4,326 87.64% 5,000 0 0 0
Net -95,234 -3,141 -92,093 3.30% -58,473 0 0 0
Programs - Pool
Revenues -959,462 -240,940 -718,522 25.11% 0 -614,133 -614,133 -614,133
Expenditures 734,615 334,251 400,364 45.50% 0 669,567 669,567 669,567
Net -224,847 93,311 -318,158 -41.50% 0 55,433 55,434 55,434
Programs - Weights, Rehab, Fitness & Wellness
Revenues -756,721 -347,988 -408,733 45.99% -439,002 0 0 0
Expenditures 588,951 334,848 254,103 56.86% 449,591 41,600 41,600 41,600
Net -167,770 -13,140 -154,630 7.83% 10,589 41,600 41,600 41,600
Programs - Sports
Revenues -405,590 -218,488 -187,102 53.87% -188,022 0 0 0
Expenditures 178,363 102,883 75,480 57.68% 92,368 0 0 0
Net -227,227 -115,605 -111,622 50.88% -95,653 0 0 0
Programs - Golf
Revenues -324,289 -377,014 52,725 116.26% -399,708 0 0 0
Expenditures 113,420 78,739 34,681 69.42% 113,420 34,000 24,000 24,000
Net -210,869 -298,275 87,406 141.45% -286,288 34,000 24,000 24,000
Programs - Community Recreation Administration
Revenues -18,518 -11,639 -6,879 62.85% -6,756 0 0 0
Expenditures 152,371 116,282 36,089 76.31% 146,905 0 0 0
Net 133,853 104,643 29,210 78.18% 140,149 0 0 0
Programs - Arts & Culture
Revenues -248,163 -142,886 -105,277 57.58% -138,041 0 0 0
Expenditures 257,587 172,361 85,226 66.91% 183,351 0 0 0
Net 9,424 29,475 -20,051 312.76% 45,310 0 0 0
Programs - Licensed Care
Revenues -797,978 -616,402 -181,576 77.25% -849,471 0 0 0
Expenditures 623,445 478,368 145,077 76.73% 685,146 10,600 10,600 10,600
Net -174,533 -138,034 -36,499 79.09% -164,325 10,600 10,600 10,600
Programs - Preschool to Youth
Revenues -378,200 -133,696 -244,504 35.35% -160,731 0 0 0
Expenditures 366,587 141,356 225,232 38.56% 166,541 44,298 44,298 44,298
Net -11,613 18,619 -30,232 -160.33% 5,810 44,298 44,298 44,298
Programs - Community Development
Revenues -45,805 -18,020 -27,785 39.34% -15,664 0 0 0
Expenditures 158,297 103,476 54,821 65.37% 123,371 9,311 9,311 9,311
Net 112,492 90,363 22,129 80.33% 107,707 9,311 9,311 9,311
NET PROGRAMS -1,122,245 -128,551 -993,694 11.45% -208,653 225,242 185,243 185,243
REVENUE -6,348,783 -3,399,412 -2,949,371 53.54% -3,324,413 -649,133 -649,133 -649,133
EXPENSE 11,072,617 8,133,727 2,938,891 73.46% 8,200,840 2,004,463 1,849,463 1,829,463
NET OPERATIONS 4,723,834 4,750,182 -26,347 100.56% 4,876,429 1,355,329 1,200,332 1,180,332
Page 67–76
Page 67–76

West Shore Parks & Recreation Society 2021 Operating & Capital Budget Summary

REQUISITIONS

2020 Budget 2020 Projection $ Variance % of Budget 2021 Budget (3.9%) Increase Supplemental Supplemental Supplemental
Operating -4,723,834 -4,723,834 -0 100.00% -4,876,429 -1,355,329 -1,200,330 -1,180,330
Capital -347,206 -347,206 0 100.00% -392,206
TOTAL REQUISITIONS -5,071,040 -5,071,040 -0 100.00% -5,268,635 -1,355,329 -1,200,330 -1,180,330

REQUISITION REQUEST

Account Description 2020 Budget 2020 Projection $ Variance % of Budget 2021 Budget (3.9%) Increase Supplemental Supplemental Supplemental
01-10-18-100-0180 Requisitions - Colwood -1,082,239 -1,082,239 0 0.00% -1,119,719 -288,042 -255,101 -250,850
01-10-18-100-0181 Requisitions - Highlands -178,581 -178,581 0 0.00% -176,993 -45,531 -40,324 -39,652
01-10-18-100-0182 Requisitions - Langford -2,668,592 -2,668,592 0 0.00% -2,827,243 -727,295 -644,118 -633,386
01-10-18-100-0183 Requisitions - Metchosin -387,753 -387,753 0 0.00% -380,627 -97,912 -86,717 -85,272
01-10-18-100-0184 Requisitions - View Royal -753,874 -753,874 0 0.00% -764,054 -196,549 -174,071 -171,171
-5,071,039 -5,071,039 0 0.00% -5,268,635 -1,355,329 -1,200,330 -1,180,330
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Extracted from: 2021 01 12 Committee of the Whole Agenda - Agenda - Pdf