MINUTES REGULAR MEETING OF JULY 29, 2015 Incline Village General Improvement District The regular meeting of the Board of Trustees of the Incline Village General
Improvement District was called to order by Chairman Jim Smith on Wednesday,
July 29, 2015 at 5:30 p.m. at the Chateau located at 955 Fairway Boulevard,
Incline Village, Nevada.
A.
PLEDGE OF ALLEGIANCE*
The pledge of allegiance was recited.
B.
ROLL CALL OF THE IVGID BOARD OF TRUSTEES*
On roll call, present were Trustees Bill Devine, Jim Hammerel, ..lim Smith, Kendra
Wong, and Tim Callicrate.
Also present were District Staff Members Director of Human Resources Dee
Carey, Engineering Manager Brad Johnson, General Manager of Diamond Peak
Ski Resort Brad Wilson, Director of Public Works Joe Pomroy, Director of
Finance, Accounting, Risk Management and Information Technology Gerry Eick,
Assistant Director of Parks and Recreation Indra Winquest, and Senior Head
Golf Professional Michael McCloskey.
Members of the public present were Don Epstein, Aaron Katz, Judith Miller, Jean
Eick, Pete Todoroff, Frank Wright, Cliff Dobler, and others.
(30 individuals in attendance at the start of the meeting which includes Trustees,
Staff and members of the public.)
C.
PUBLIC COMMENTS*
Don Epstein said please consider two business meetings a month as it is the
easiest way to get an okay if you went to two meetings.
Frank Wright said some of you don't know this yet but that there is an editorial in
the Bonanza calling people "malcontents" and "bullies" who don't agree with what
the Board says. That seems to be coming from an individual or parcel owner as
they are the ones calling you names. There are people at the Bonanza and
Conversation Cafe meetings who believe one is a bad person if one doesn't
agree with IVGID no matter how intelligent you are. People are saying we are
185
Minutes
Meeting of July 29, 2015
Page 2
resorting to bad mouthing IVGID to get others to believe our garbage. You know
we bring real issues to the Board. Washoe County is asking you to explain
yourself. People from the outside are going to take a look and start asking
questions. Those Board members who decided to build the Chateau with
community funds; they lied. You haven't smoothed out the Recreation Fee; you
have increased the Recreation Fee. Taking public money without a hearing is
wrong. Don't sit there and listen to these people without facts as they aren't true.
When you represent parcel owners, listen and represent them.
Paul Reynolds said we have two members of this community - one is the last of
the seven of the founders who purchased the Whittle property. They are Manny
and Marge Sylvester. They are heading back to Hawaii. We should have a
resolution to honor and thank them. They were part of the roundabout, hospital
foundation, Children's Cabinet, Parasol, and breakfast at Red, White and Tahoe
Blue. They plan to return in May so please consider this request.
Aaron Katz said he had two items; Staff is telling the public that Washoe County
Commissioner Marsha Berkbigler's decision to ask the Board members to come
before the Washoe County Commissioner is something I had a hand in
generating. I would like the record to be clear; I had nothing to do with it. I didn't
speak with her about having this on the Washoe County Commission agenda. I
didn't know about it in advance. I'm pleased it's taking place. I have nothing to do
with it. I'm a malcontent for other reasons, not this one. We hear this word speak
from Staff and it is garbage. They are saying the Recreation Fee is a stand by
service charge well it is not. They say your Recreation Fee went to pay the 2003
bond paid in 2013/2014, no, it did not. The District's financials are transparent
because you added the word transparent. Special revenue funds: He tried to let
the Board know there would be no more transparency. We got the 2015/2016
budget online and he hopes everyone read it. He went through it and they are
less transparent. He pulled the summaries for revenue and expenses for the
General Fund and the Community Services Fund for 2013/2014 and 2014/2015
and they are basically identical so we have less transparency. We had some
summaries to look at concessions, ski schools, and now you can't see that in the
budget. We can't see what is happening in the Ski Fund anymore; another
example of lack of transparency. Who came up with this idea to change the
funds? What do we do with Staff who misrepresents as they have their own
agenda.
Cliff Dobler said he read the District's operating budget actuals versus budget
and that the District's operating budget has one hundred percent of the
Recreation Fee yet when the Board adopted the budget, Staff provided the Board
186
Minutes
Meeting of July 29, 2015
Page 3
with an allocation to show how much goes to operating, capital, and debt service.
So to compare apples and oranges one would only have to put in the operating
budget the portion of the Recreation fee that was allocated to operating. This will
change with the two new funds created because a depreciation charge is now
included and that was not budgeted so it becomes a distortion. When you take
the allocation portion of Recreation fee that goes to operation and exclude
depreciation, you get an entirely different number. We aren't reporting what are
revenue and expenses are as what we had budgeted and that is disturbing. Your
losses are more in operating because you had to take the entire Recreation fee
for operations rather than breaking it up as it was appropriated. The report is only
showing operation.
Linda Newman said that everyone should know that on Tuesday, August 29 at
3:00 p.m. the Washoe County Board of Commissioners will hold a public hearing
regarding the propriety of IVGID policies. She encourages everyone to attend; all
8,100 parcel owners. It's IVGID's adoption of smoothing to use the Recreation
fee to be repurposed. One hundred and seventy dollars of the Recreation fee
was used to cover general obligation bonds and this hearing is an opportunity to
hold District Staff accountable for their actions. All high level government and
officials are welcome to address the concerns of transparency.
D. APPROVAL OF AGENDA (for possible action)
Chairman Jim Smith asked if there were any changes to the submitted agenda;
hearing none, Chairman Smith deemed the agenda approved as submitted.
E. CONSENT CALENDAR (for possible action)
E.1. Authorize multiple contracts for engineering services at the
Burnt Cedar Water Disinfection Plant - 2014/2015 & 2015/2016
Capital Improvement Project: Fund: Utilities; Division: Water;
Project # 2299011401; Vendor: CH2M HILL (Requesting Staff
Member: Engineering Manager Brad Johnson)
E.2. Award a purchase contract and authorize an engineering
services
contract
for
Wastewater
Treatment
Plant
improvements - 2014/2015 & 2015/2016 Capital Improvement
Project: Fund: Utilities; Division: Sewer; Project # 2599SS1102;
Vendor: Parkson Corporation and CH2M HILL (Requesting Staff
Member: Engineering Manager Brad Johnson)
187
Minutes
Meeting of July 29,2015
Page 4
E.3.
Award a construction contract, authorize an engineering
services contract, and authorize a funding agreement for the
Third and Incline Creeks Restoration Project Phase V 2015/2016 Capital Improvement Project: Fund: Community
Service; Division: Parks; Project # 4378L11504; Vendor: Burdick
Excavating, Card no, and Nevada Department of Transportation
(Requesting Staff Member: Engineering Manager Brad
Johnson)
Trustee Hammerel moved to accept the Consent Calendar as submitted;
Trustee Wong seconded the motion. Chairman Smith called the question
and the motion was unanimously passed.
F. GENERAL BUSINESS (for possible action)
F.1. Set Date for Public Hearing for September 23, 2015 at 5:30 p.m.
for the Proposed Amendments to Solid Waste Ordinance #1
(Requesting Staff Member: Director of Public Works Joe
Pomroy)
Director of Public Works Joe Pomroy gave an overview of the submitted
materials. District General Counsel Jason Guinasso said that the action,
for tonight, is to set a date of the public hearing and noted that this is not
the appropriate time to talk about changes to the ordinances. Trustee
Wong requested that for the public hearing that everyone is provided a
redline version.
Chairman Smith opened the matter for public comment.
Aaron Katz said Staff doesn't care about the needless expenditure of
public money. He asked why we are going to spend the time and dollars to
publish a notice for a public hearing. This came before the Board before.
When he pointed out the obvious flaw, it was off the calendar and that
hasn't been corrected as $999 still shows for each violation of ordinance.
Does the District have to power to adopt, and this shows the ignorance of
the District's Staff. They don't care what the statute and the State says so
the Board should read the statute themselves. The State said you can
have a maximum of fine of $100 so to go higher, the District needs to go to
the Legislature so don't do this as it is a slap in the face to the State. Don't
set this date and let's do it right. The District wants to clean up the
ordinance, that's okay but don't ignore the real problem. The District can't
188
Minutes
Meeting of July 29, 2015
Page 5
control solid waste until it controls the transfer station so spend time
getting our transfer station. His wife, Judith Miller, said in the bill pays that
we got into the land use and planning business and we have no authority
to do that so get the transfer station.
Hearing no further public comment, Chairman Smith brought the matter
back to the Board.
Trustee Hammerel made a motion to set the date of a public hearing for
the proposed amendments to the Incline Village General Improvement
District Solid Waste Ordinance No.1, entitled "An Ordinance Regulating
Solid Waste Matter and the Collection, Removal and Disposal Thereof"
for September 23, 2015 at 5:30 p.m.; Trustee Wong seconded the
motion. Chairman Smith called the question and the motion was
unanimously passed.
G.
DISTRICT STAFF UPDATES
G.1. District General Manager Steve Pinkerton
District General Manager Pinkerton went over his submitted memorandum.
Chairman Smith said he would like to make the recommendation that both
the Engineering Manager and the Mountain Operations Manager be on the
interview panel for the Community Services Director and that he too
volunteers to be on the interview panel as this is an important hire for our
community.
Chairman Smith said he was hoping to get a Communications Committee
update at the next meeting.
G.2. Senior Head Golf Professional Michael McCloskey
Senior Head Golf Professional Michael McCloskey provided a verbal
update on the golf season to date.
Trustee Hammerel congratulated and thanked Staff for their success for
revenue and gross profits. Trustee Wong said she has been getting great
feedback about conditions; kudos to you and your team. Senior Head Golf
Professional McCloskey said that Staff has done a great job with course
conditions. Chairman Smith agreed and thanked Staff.
189
Minutes
Meeting of July 29, 2015
Page 6
G.3. Assistant Parks and Recreation Director Indra Winquest
Assistant Parks and Recreation Director Indra Winquest provided a verbal
update on the beach season to date.
Trustee Callicrate said he wanted to publically acknowledge all the Parks
and Recreation Staff as they were great. It was the smoothest holiday to
date and people were happy. He said he noticed that the Staff that was
working was enjoying themselves. He said, for full disclosure as a Red,
White and Tahoe Blue Board member, he thought it was the smoothest
year and gave a tremendous thank you to all Staff for a great job.
Assistant Parks and Recreation Director Winquest said July 4th is not a
holiday for our Staff however Staff decided to go out and have fun as well
because we all realize it's our job and we need to have fun with it.
Trustee Hammerel agreed with Trustee Callicrate and that he received
comments and feedback but that there was no negative feedback so kudos
to Staff on how smooth it ran.
Trustee Devine said it was the first year he didn't have to work and that he
has now played Pickleball at the Tennis complex. Compliments to District
Staff on how it is set up, it is a great sport, and he encourages anyone to
try it so thanks for hosting it.
Chairman Smith said that Assistant Parks and Recreation Director
Winquest did a phenomenal job and was cool under pressure. Washoe
County Sheriff Chuck Allen was here along with Washoe County Sheriff
Lieutenant Jeff Clark. They had contingency plans for what to do with the
wind and fireworks and it all worked out so thank you to everyone.
Chairman Smith said that he wanted to make the announcement that he
sent the following letter to the Red, White and Tahoe Blue Board:
Date: July 6, 2015
Dear Red, White and Tahoe Blue Board:
Due to your dedication, trust and generosity the 2015 Red,
White and Tahoe Blue Festival achieved remarkable success.
Our goal to be better in everything we do each and every year,
190
Minutes
Meeting of July 29,2015
Page 7
including the fireworks, was delivered! In concert, the
collaborative efforts of all our community civil service
organizations such as North Lake Tahoe Fire Protection
District, Washoe County, and IVGID exceeded expectations.
You are all exceptional in your work ethic, kindness, and
commitment. I've been a very lucky man to have such an
exceptional team and community to guide and support me. I'd
like to also thank the founding board members of Red, White
and Tahoe Blue Greg McKay, Allen Ferris and former
Chairman Tom Bruno, who continued to mentor me and serve
the Festival. As I look back to when I joined Red, white and
Tahoe Blue in the fall of 2008, I was tasked with marketing
and a dunk tank fundraiser. Little did I know that nine months
later I was going to be elected and serve as a volunteer
Chairman for the next seven years. It's been a humbling
honor, filled with memorable moments that I will always
cherish. My heart goes out to past and present Red, White
and Tahoe Blue board members, volunteers, sponsors,
donors, and our civil servants. As I announced last fall, this is
my last year serving on the Red, White and Tahoe Blue
Board. It's imperative for me to spend more time with family
and focus on the business I founded. My company is entering
its 2dh year with a 50% increase in revenues year to date, as
a result of clients receiving national recognition for service and
operational excellence. I will certainly miss the exciting energy
of our meetings and the adrenaline rush once the festival
begins. It's time to "pass the baton" to new leadership and fill
my position on the Board. Heartfelt appreciation and love Jim
Smith Former Chairman, Red, White and Tahoe Blue
H.
APPROVAL OF MINUTES (for possible action)
H.1.
Special Meeting of June 4, 2015
Chairman Smith deemed the minutes of the Special Meeting of June 4,
2015 approved as submitted.
H.2.
Regular Meeting of June 24, 2015
Chairman Smith deemed the minutes of the Regular Meeting of June 24,
2015 approved as submitted.
191
Minutes
Meeting of July 29, 2015
Page 8
H.3. Special Meeting of July 9, 2015
Chairman Smith deemed the minutes of the Special Meeting of July 9,
2015 approved as submitted.
H.4. Special Meeting of July 15, 2015
Chairman Smith deemed the minutes of the Special Meeting of July 15,
2015 approved as submitted.
I. REPORTS TO THE IVGID BOARD OF TRUSTEES*
1.1. District General Counsel Devon Reese
District General Counsel Geno Menchetti said that District General
Counsel Reese apologized for not being here. District General
Counsel Menchetti said that he wanted to address the July 24 letter
from the Washoe County Commissioner Chair. We had discussions
on multiple issues with agreements, the concerns from the Washoe
County Commissioners are administrative thus it would be
inappropriate to discuss in front of other agencies. There is an
urgency to set up meeting with Washoe County Commissioner
Berkbigler and the District Chairman to resolve issues.
J. BOARD OF TRUSTEES UPDATE (NO DISCUSSION OR ACTION} ON
ANY MATTER REGARDING THE DISTRICT ANDIOR COMMUNITIES
OF CRYSTAL BAY AND INCLINE VILLAGE, NEVADA*
Trustee Devine asked for clarification about the earlier update regarding
the Community Services Director position and that while he respects that
Chairman Smith wants to be involved with the hiring process, it should be
discussed at the Board level. Trustee Devine continued that he felt the
General Manager was going make a decision but that he thought it was a
topic that should be agendized and discussed. District General Counsel
Menchetti said no action was taken and that you, as a Trustee, can
comment with your opinion. If you wish to take formal action or have more
formality, you can discuss those issues. Trustee Devine asked General
Manager Pinkerton if he has decided to include Chairman Smith on the
interview panel. General Manager Pinkerton said he wanted to include a
Trustee but that he didn't know who yet. Trustee Devine said he would be
192
Minutes
Meeting of July 29, 2015
Page 9
interested. Trustee Hammerel asked about the approval making process.
General Manager Pinkerton said that he would notify the Board on the
process. Trustee Callicrate and Trustee Wong said they were fine with
those Trustees who have volunteered to be part of the hiring process.
K. CORRESPONDENCE RECEIVED BY THE DISTRICT*
Clerk to the Board of Trustees Misty Moga stated that no correspondence has
been received.
L. PUBLIC COMMENTS* - Conducted in accordance with Nevada Revised
Statutes Chapter 241.020 and limited to a maximum of three (3) minutes in
duration; see Public Comment Advisory Statement above.
Cliff Dobler said that wanted to make a comment about the minutes; why aren't
the minutes in agreement with the streaming? He said the famous page 99 that
was approved with the budget with the five-year conceptual plan which include
how it was going to be funded was put on the website and that page was
removed and it was put into the Debt Management report. The Board doesn't
approve the Debt Management report. Mr. Dobler continued that the General
Manager believed the best place was to be in the Debt Management report but it
was his opinion that it should be in the budget as this isn't indicating what was
approved because it was then move it to another report. It doesn't seem proper,
page 99 wasn't complete and is it didn't indicate how capital projects are being
funded. Put page 99 back and how it will be funded.
Don Epstein said there is a rumor going around that people want to outsource
Golf and Ski. He said we heard from Staff that they are making money. For those
who don't learn from history, it repeats itself. We have outsourced these venues
before and we almost lost our shirts so be very careful when you outsource. They
have to make money and it has to come from somewhere. We have a great Staff
who does a damn good job so leave them alone.
Frank Wright said he wanted to correct Linda Newman about the hearing - the
next Washoe County Commission Board Meeting is on August 26 and that this
hasn't been agendized with community involvement. This Board should hear us
out on what you should or shouldn't do. Mr. Wright then asked the Board the
following questions: Don't we count? Doesn't our community count? Do we rely
on legal counsel to smooth this out? What is our community about? Are we
covering up mistakes, smoothing things over, and taking money that doesn't
belong to you? The Board members were elected to do what is best for us. He
193
Minutes
Meeting of July 29, 2015
Page 10
spoke about issues he was concerned about. He asked how we address these
and, as a for instance, the punch cards. Mr. Wright said that the Board says it is
going to do something that isn't agendized which is an Open Meeting Law
violation. Everything that goes on here is a Band-Aid. Repurposing money and
starting a magazine that he can't advertise in is illegal and it is propaganda.
Aaron Katz said he would like a light at the public speakers table. Referencing
Golf Staff's update, he would have impressed with his report but now he says
who cares. Let's say the District will break even or make a little money, where is
the money going to go. It's going to go to realign and smoothing. The whole idea
is to have the facilities have a break even cash flow so homeowners don't have
to subsidize. Staff doesn't care about saving money or reducing the Recreation
fee. Mr. Katz then spoke about the live streaming and that instead of spending
$42,000 it costs $35,000. He said we didn't need the equipment because Staff
doesn't know how to operate it and that the old camera works just fine. He spoke
about the Steering Committee that decided Diamond Peak summer operations.
Staff got a permit from the Tahoe Regional Planning Agency and he wanted Staff
to talk about it as it was conspicuously left out and it was done without Board
approval.
M. REVIEW WITH BOARD OF TRUSTEES, BY THE DISTRICT GENERAL
MANAGER, THE LONG RANGE CALENDAR (for possible action)
General Manager Pinkerton went over the Long Range Calendar that was
included in the Board packet. Trustee Wong said she is looking at her spring
calendar and would like the 2016 dates. General Manager Pinkerton said that
Staff will bring that back at the August 26 meeting.
N. ADJOURNMENT (for possible action)
The meeting was adjourned at 6:52 p.m.
Respectfully submitted,
Misty A. Moga
Clerk to the Board of Trustees
Attachments*:
194
Minutes
Meeting of July 29, 2015
Page 11
*In accordance with NRS 241.03S.1(d), the following attachments are included
but have neither been fact checked or verified by the District and are solely the
thoughts, opinions, statements, etc. of the author as identified below.
Submitted by Aaron Katz: (2 pages) Written Statement to be included in the
Written Minutes of this July 29, 2015 Regular IVGID Board Meeting - Agenda
Item F( 1) - Setting a public hearing date for proposed modifications to
IVGID's Solid Waste Ordinance that are not in accord with the NRS
Submitted by Aaron Katz: (24 pages) Written Statement to be included in the
Written Minutes of this July 29, 2015 Regular IVGID Board Meeting - Agenda
Item C - Public Comment - Staffs latest budget reveals that the alleged
added transparency in switching from Enterprise to Special Revenue fund
reporting was a lie!
195
WRITTEN STATEMENT TO BE INCLUDED IN THE WRITTEN MINUTES OF THIS JULY 29, 2015 REGULAR IVGID BOARD MEETING - AGENDA ITEM F(l) -
SETriNG A PUBLIC HEARING DATE FOR PROPOSED MODIFICATIONS TO IVGID'S SOLID WASTE ORDINANCE THAT ARE NOT IN ACCORD WITH THE NRS Introduction: This agenda item asks for the setting of a public hearing date to approve
proposed modifications to IVGID's current solid waste Ordinance No. 11. When similar proposed
changes were the subject of the last public hearing on this subject, I objected because of Exhibit "A;"
the same substantive provision which is now included in ~7.2.B.5 of the proposed modified
2
ordinance . Because this fee schedule is in non-compliance with I\lRS 318.170(1)(e), I object to the
setting of any public hearing. And that's the purpose of this written statement.
Proposed Modified Ordinance No.1 is Not in Compliance With Nevada Law: contrary to the
rep-:'esentation ("the District's Legal Counsel has performed a thorough review ...and has... organized
the Ordinance to be consistent with Federal, State and County laws") which appears at page 1 of the
staff memorandum in support of this agenda item 3• Don't believe me? Read NRS 318.170(1){e)4:
"The board may, in connection with a district with basic powers relating to...refuse
collection and disposal facilities ... make all other sanitary regulations not in conflict
with the Constitution or laws of this State, and provide that any person who
violates these regulations ...shall be punished by a fine not to exceed $100."
~7.2.B.5 of the proposed new ordinance calls for fines of up to $500 for a first offense, and
$999 for a second and subsequent offense(s).
IVGID Has No Power to Pass Laws Nor to Legislate: It is nothing more than a governmental
agency with limited powers. Although NRS 318.170(1) gives IVGID the power to "make...sanitary
regulations not in conflict with the ...Iaws of this State," here you have a conflict; the maximum fine
which can be imposed for violation of IVGID's solid waste Ordinance No. 1.
See https://www.yourtahoeplace.com/uploads/pdf-public­
works/Ordinance_1_adopted_June_2008_-_090114_Exhibit_A_Update.pdf. 1
See page
of the materials prepared by staff in anticipation of this regular Board meeting [lithe 7/29/2015 Board packet" (see https://www.yourtahoeplace.com/uploads/pdf­
ivgid/BOT_Regular_Packet_7-29-2015.pdf)]. 2
3
See pages 23-25 of the 7/29/2015 Board packet.
4See http://www.leg.state.nv.us/NRS/NRS-318.html#NRS318Secl70.
1
196
S
This Agenda Item is Another Example of the Arrogance of Staff: The notion that they know
better than the State Legislature!
Itis a 'Waste of Taxpayer Funds and the Board's and the Public's Time to Go Forward With a
Public Hearing on an Obviously Flawed Proposed Solid Waste Ordinance:
Conclusion: My position is I say get it right or don't get it at all before a pUblic hearing date is
set on this matter! As written, it's not right.
And 'Iou \"'onder Why Our Utility Rates and Recreation/Beach Facility Fees are as High as
They Are? I've now provided more answers.
Respectfully, Aaron Katz (Your Community Watchdog Because No One Else Seems to be
Watching).
5
"Stunning arrogance" according to the late George Carlin.
2
197
WRITTEN STATEMENT TO BE INCLUDED IN THE WRITTEN MINUTES OF THIS JULY 29, 2015 REGULAR IVGID BOARD MEETING - AGENDA ITEM C ­
PUBLIC COMMENT - STAFF'S LATEST BUDGET REVEALS THAT THE ALLEGED ADDED TRANSPARENCY IN SWITCHING FROM ENTER­
PRISE TO SPECIAL REVENUE FUND REPORTING WAS A LIE! Introduction: The IVGID Board will recall that when our General Manager and Finance Director
Gerry Eick recommended switching from Enterprise to Special Revenue Fund reporting I was
vehemently against it. Although Mssrs. Pinkerton and Eick represented that it would make our
financial reporting more transparent and easier for the lay public to understand, I argued otherwise.
1
Well now staff have published IVGID's 2015-16 Budget and we can see who was telling the truth. And
that's the purpose of this written statement.
1
Page 45 of the 2015-16 Budget - a Summary of Revenues and Expenses Assigned by Staff to
IVGID's General Fund: I have attached a copy of this page as Exhibit IIAII to this written statement.
Study its format.
2
Page 53 of the 2014-15 Budget - a Summary of Revenues and Expenses Assigned by Staff to
IVGID's General
Fund: I have attached a copy of this page as Exhibit liB" to this written statement. I
,
want the reader to compare its format to the comparable page from the 2015-16 Budget (see Exhibit
"A"). NO DIFFERENCE!
1
Page 50 of the 2015-16 Budget - a Summary of Revenues and Expenses Assigned by Staff to
IVGjDis Community Services Fund: I have attached a copy of this page as Exhibit "e" to this written
statement. Study its format.
2
Page 81 of the 2014-15 Budget - a Summary of Revenues and Expenses Assigned by Staff to
IVGm's Community Services Fund: I have attached a copy of this page as Exhibit "0" to this written
statement. I want the reader to compare its format to the comparable page from the 2015-16 Budget
(see Exhibit "("). NO DIFFERENCE!
1
Page 66 of the 2015-16 Budget - a Summary of Revenues and Expenses Assigned by Staff to
IVGaD's Ski (Diamond Peak) Fund: I have attached a copy of this page as Exhibit "Ell to this written
statement. Study its format.
See https:/!www.yourtahoeplace.com/uploads/pdf-ivgid/2015-2016_BudgeCBook.pdf {lithe 2015­
16 Budget"}.
1
See https://www.yourtahoeplace.com/uploads/pdf-ivgid/2014­
2015_0perating_Budget_(194_PagesLrev_9-18-14.pdf (lithe 2014-15 Budget").
2
1
198
L
Page 102 of the 2014-15 Budget - a Summary of Revenues and Expenses Assigned by Staff to
IVGID's Ski (Diamond Peak) Fund: I have attached a copy of this page as Exhibit "FII to this written
statement. I want the reader to compare its format to the comparable page from the 2015-16 Budget
(see Exhibit "E"). NO DIFFERENCE!
But thEre's more!
Staff Have Now ELIMINATED the Financial Reporting of the Individual Operations Within
Each of Our Reporting Funds Making Those Funds Even Less Transparent: If the reader examines
staff's 2015-16 reporting for the Ski Fund, he/she will see that Exhibit "E" is all that is reported. In
other words, there is no sub-fund budgetary reporting within this fund for: mountain operations, ski
school, ski rentals and repairs, food and beverage, general administration, concessions (the Snowflake
lodge), marketing, or the Hyatt Sport Shop. However if the reader examines the comparable format
for all of these ancillary operations which are included in the summary of all Diamond Peak
operations, he/she will discover that all of these ancillary operations are reported!
I have attached pages 104-111 of the 2014-15 Budget as a collective Exhibit "G" to this written
statement. There you will see separate summaries of budgeted revenues and expenses for Diamond
Peak mountain operations, ski school, ski rentals and repairs, food and beverage, general
administration, concessions (the Snowflake lodge), marketing, and the Hyatt Sport Shop.
So You Tell Me; is the Current Budgetary Reporting More or Less Transparent Compared to
las", Year's Reporting?
Who Told the Truth? Gerry Eick or me?
So Why Did We Really Make the Change in Our Fund Structure? For all the reasons I warned
wou!d come to pass if the Board "rubber stamped" staffs' recommendation.
Page 80 from the packet of materials prepared by staff in anticipation of the IVGID Board's Regular
May 21,2015 Meeting [see https://www.yourtahoeplace.com/uploads/pdf-ivgid/BOT_Packet_Reg_5­
21-2015.pdf ("the 5/21/2015 Board packet")] reveals that for the current fiscal year the Board has
budgeted $84,000 of Picture Pass Holder (IIPPH") "sales allowances/' $288,000 of "central services
costs Tl and a Recreation Facility Fee ("RFF") subsidy of $1,304,710. Since contra "sales allowance"
revenue and additional "central services costs" have deliberately been omitted by staff from Exhibit
"A," , have added them to my spreadsheet.
3
Page 102 from the current fiscal year's budget [see https://www.yourtahoeplace.com/uploads/pdf­
ivgid/2014-2015_ Operating_BudgeC( 194_PagesLrev_9-18-14. pdf (lithe Budget ll ) ] identifies these
expenditures. Since both have deliberately been omitted by staff from Exhibit "A/' I have added them
to my spreadsheet.
4
2
199
Conclusion: To all who have bought into staff's spin that our financials are more transparent
simply because staff has preceded the word "financials" with "transparent," "wake up and smell the
coffee Mrs, Bueiler. Itls a fool's paradise (and IVGID staff) is...leading (us all) down the primrose
pathS." And why keep deceitful staff employed when they pull stunts like these which serve their
agendas rather than the public they are supposed to serve?
And You Wonder Why You Can't Get a Straight Answer of the Truth From Our Staff? I've now
provided more answers.
Respectfully, Aaron Katz (Your Community Watchdog Because No One Else Seems to be
Watching).
This quote comes from the iconic 1986 movie, Ferris Bueller's Day Off (see
http://www.imdb.com/title/tt0091042/quotes).
5
3
200
EXHIBIT "A"
201 Annual Budget
Fiscal Year 2015-2016
General Fund Sources and Uses - Object Level
2013-14
Actual,
Revenues
Ad Valorem Property Tax
$1,293,676
Consolidated Taxes
1,277,567
2,990
Rents
Central Services Revenue
1,068,996
Other Financing Sources
Investment Earnings
43,959
Proceeds from capital assets dispositions
13,536
Total Revenues and Other Sources
3,700,724
Expenditures and Uses
Personnel Cost
Salaries and Wages
Employee Fringe
Professional Services
Services and Supplies
Insurance
Utilities
Capital Expenditures
Capital Improvements
Interfund Transfers and ,Adjustments
Total Expenditures and Uses
Net Sources and Uses
1,560,427
816,292
197,264
415,182
74,392
47,957
84,849
$
3,196,363
504,361
2014-15
Budget
2015-16
Proposed
$1,392,186
1,248,000
3,600
1,101,000
$1,453,911
1,361,000
3,600
1,123,000
25,000
25,000
3,769,786
3,966:511
1,553,684
764,398
348,100
655,786
80,900
50,400
1,679,547
821,598
334,800
611,415
79,300
110,640
189,120
70,000
400,000
250,000
4,042,388
3,957,300
$ {272,602} $
9,211
GENERAL FUND
45
202
EXHIBIT liB"
203 General Fund Summary
Sources and Uses
2012-13
Actual
2013-14 2013-14 Est.
Budget
Actual
2014-16
BudS!t
$Chg Bud
to Bud
$ Chg Est
Act to Bud
Revenues
Ad Valorem property Tax
ConsoHdated Taxes
Rents
Central Sel\llcas Rewnue
Other Financing Sources
mwslment Earnings
Proceeds rom capital assets dispositions
Total Revenues and Other Sources
Expenditures and Uses
Personnel Cost
Salaries and Wages
Employee fringe
Professional Services
Services and Supplies
Insurance
utilities
Extraordinary Items
Capital Expenditures
CapItal Outlay
Oebt Service
Interfund Trar.9fers and Adjustments
Tra.')sfers InlOut
ToUt I Expendirurea and Uses
Net Sources and Uses
1,307,715
1,192.792
3,711
1,000,200
1,297,540
1.195,000
1,600
1,069,000
1,284,600
1.234.100
2,700
1,069,000
1,392.186
94,646
107,586
1,248,000
3,600
l,10t,000
53,000
2,000
32,000
13,900
900
32,000
35,900
131500
3,639,800
25,000
7,000
3,769,786
188,646
(10,900)
p3j 500 l
129,986
1,745,655
800,195
228,700
483,750
82,300
52,000
220,000
1,674,500
772,400
145,900
407,700
71,500
45,900
1,553,684
764,398
348,100
655,786
80,900
50,400
(191,971 )
(35,797)
119,400
172,036
(1,400)
(1,600)
(120,816)
(8,002)
202,200
248,086
9,400
4,500
46,452
24,000
45,100
189,120
165,120
144,020
3,648,332
3,636,600
3,1£3,000
4001000
4,042,388
400,000
405,788
400,000
879,388
(217,142)
(749,402)
30,616
3/69
3,538,805
3,581,140
'1,533,554
697,383
171,178
371,584
89,631
43,733
694,817
(109,S27}
18,000
(55,460)
(22O,OOO)
476,800
F72,602~
GENERAL FUND
53
204
EXHIBIT "C"
205 Annual Budget
Fiscal Year 2015-2016
All Community Services Sources and Uses - Object Level
2013-14
2014-15
Actual
Budget
Revenues
Sales and Fees
Concessions
Sales Allowance
Facilities Fees
Rents
Intergovernmental - Operating Grants
Interfund Services
Other Financing Sources
Non Operating Leases
Investment Earnings
Capital Grants
Proceeds from capital assets dispositions
Total Revenues and Other Sources
Expenditures and Uses
Personnel Cost
Salaries and Wages
Employee Fringe
Professional Services
Services and Supplies
Insurance
Utilities
Cost of Goods and Services Sold
Central Services Cost
Fuels Management
Capital Expenditures
Capital Improvements
Grant Funded Capital Outlay
Debt Service
Principal
!nterest
Fiscal Agent Fees
Interfund Transfers and Adjustments
Funded Capital Resources
Total Expenditures and Uses
Net Sources and Uses
2015-16
Proposed
$11,023,224 $11,873,600 $12,198,505
80,187
85,100
69,300
(718,456)
(654,200)
(933,373)
6,024,564
5,971,400
5,972,130
62,800
50,900
55,900
99,783
81,400
36,400
66,704
98,100
101,500
108,325
31,908
82,600
30,000
82,600
30,000
1,133,000
52,863
16,831,902
17,618,900
18,745,962
4,725,113
1,396,106
39,157
3,430,329
274,790
1,096,671
951,619
705,996
100,000
5,046,359
1,651,550
125,900
3,666,750
280,000
1,090,300
827,900
745,000
100,000
5,112,950
1,790,930
113,600
3,769,194
270,710
1,128,342
803,694
728,100
100,000
2,266,642
2,731,208
2,599,296
1,133,000
1,461,583
288,972
193
$
16,737,171
94,731
1,513,397
1,078,783
244,400
204,263
1,045
758
(400,000)
(250,000)
(250,000)
17,373,522
18,583,907
245,378 $
$
162,055
50
206
EXHIBIT 110"
207 IVGID Dftparimental Budget Summary
CommunIty Services Fund Summary
Sources and Uses
2012-13
Actual
2013-14 2013-14 e.t.
Budget
Actual
2014-15
Budset
$ Chg Bud
10,463,100
75,900
(439,700)
5,967,000
365,900
103,100
58,900
11,571,800
85,100
(654,200)
5,971,400
352;700
81,400
98,100
(73,500)
600
45,760
to Bud
$Chg Est
Act to Bud
Revenues
Sa'es and Fees
Concessions
Sales Ai ~owance
Fac!lilies Fees
Rents
Inlergo'.IS'ITlmental - Operating Grants
Inleriund S~cas
11,108,579
83,587
(734,250)
5,962,384
285,669
93,123
58,372
11,645,300
84,500
(699,960)
5,967,750
499,400
94,000
59,000
3,650
(146,700)
(12,600)
39,100
1,108,700
9,200
(214,500)
4,400
(13,200)
(21,700)
39,200
other Financing Sources
Nor, Operating Leases
Inl.eStment Earnings
Capital Grants
Proceeds from capital assets dispositions
Debt Proceeds
Total Revenues and other Sources
28,421
1,137,270
(12,384)
3,419,054
21,498,419
67,600
11,000
300,000
116,300
23,500
43,100
26,900
82,600
30,000
15,000
19,000
(300,000)
(33,700)
6,500
(43,100)
(26,900)
18,028,590
16,804,000
17,618,900
~409,690i
814,900
4,771,543
1,490,561
30,190
3,279,610
237,836
962,524
912,809
673,500
99,957
4,815,720
1,615,685
50,400
3,719,680
265,300
1,111,000
918,350
706,000
100,000
4,634,500
1,482,900
61,800
3,541,000
279,000
1,104,600
930,600
706,000
100,000
5,015,109
1,682,800
125,900
3,666,750
280,000
1,090,300
827,900
745,000
100,000
199,389
67,115
75,500
(52,930)
14,700
(21,500)
(90,450)
39,000
380,609
64,100
125,750
1,000
(14,300)
(102,700)
39,000
2,094,300
847,380
2,691,214
2,259,200
2,731,208
39,994
472,008
1,827,299
371,235
984
1,458,814
285,824
1,078
1,458,814
285,824
1,078
1,513,397
244,400
758
54,583
(41,424)
(320)
54,583
(41,424)
(320)
(400,000)
17,373,522
(400,000)
(139,OOOi
B:55, 343i
245,378
(154 1347,
1151694
68,594
Expenditures and Uses
PefS1Jnnei Cost
Salaries and
Employee Fringe
Proiessionai SaNces
SeNces and Supplies
Insurance
Utilitiqs
Cost of Goc<ds and Services Sold
Cenlral Services Cost
Fuels Management
199,900
Ca pita! Expenditures
Capital Impwwments
Capital Cany Forwaro
Debt Service
Principal
Interest
Fiscal Agent Fees
lnterfund Transfers and Adjustments
(400,000)
Transfers In/Out
~111,000l
Funded Capital Resources
Total Expenditures and Uses
Net Sources and Uses
17,599,728
17,628,865
3 1898 1691
3991725
!111,OOO2
16,734,316
691684
l250,OOO~
COMMUNITY SERVICES FUND
~139,OOOl
639,206
81
208
EXHIBIT liE"
209 ·
.
Annual Budget
Fiscal Year 2015-2016
Ski Sources and Uses - Object Level
2013-14
Actual
2014-15
Budget
2015-16
Proposed
Revenues
$ 5,546,169 $ 6,690,500 $ 6,544,700
Sales and Fees
63,259
85,100
69,300
Concessions
(136,175)
(84,000)
(116,000)
Sales Allowance
Facilities Fees
1,573,348
1,304,710
1,006,263
Rents
2,840
260
interfund Services
23,700
23,600
Other Financing Sources
Non Operating Leases
74,654
51,400
51,400
Proceeds from capital assets dispositions
15,716
7,140,071
8,071,410
Total Revenues and Other Sources
7,579,263
Expenditures and Uses
Personnel Cost
Salaries and Wages
Employee Fringe
Professional Services
Services and Supplies
insurance
Utmties
Cost of Goods and Services Sold
Central Services Cost
Capital Expenditures
Capital Improvements
Debt Service
Principal
interest
Fiscal Agent Fees
Interfund Transfers and Adjustments
Funded Capital Resources
Total Expenditures and Uses
Net Sources and Uses
1,799,717
585,041
18,211
1,311,532
156,287
535,951
213,267
272,923
2,009,234
702,877
85,500
1,421,800
166,600
558,000
235,400
288,000
2,077,530
780,556
83,500
1,416,642
153,600
582,150
218,628
289,500
1,008,600
1,608,100
1,025,946
1,022,422
215,990
129
1,061,509
182,211
429
776,200
147,871
400
7,140,070
$
1
{250,000)
7,552,523
8,069,660
1,750 $
26,740
$
66
210
EXHIBIT "F"
211 IVGID Departmental Budget Summary
Ski Summary
Sources and Uses
2012-13
Actual
Revenues
Sales and rees
Concessio'1S
Sales AilO'Wan,~e
Facilities Fees
Rents
Intemmd Ser.1ces
5,007,266
79,667
(158,898)
158,774
2013--14 2013-14 Est.
Budget
Actual
2014-16
BUdget
5,308,900
63,000
6,690,500
85,100
(84,000)
997,960
6,516,500
84,500
(84,OOO)
997,350
997,350
2,800
300
$ChgBud
to Bud
174,000
600
610
$ChgEst
Actio Bud
1,381,600
22,100
(84,000)
610
(2,800)
23,400
23,700
23,700
51,400
15,000
(26,400)
13,300
1,327,810
Other Financing Sources
Non Operaring Leases
Proceeds from capital assets dispositions
Deb! Proceees
Total Revenues and other Sources
37,295
(16,519)
173.750
6,241,335
7,550,750
6,436,850
7,764,660
213,910
l,70B,037
531,067
9,859
1,179,328
137,316
439,589
216.407
1,984,082
710,875
10,500
1,376,BOO
160,200
578,800
235,000
1,825,700
599,700
34,200
1,298,100
168,400
550,900
208,900
1,990,484
702,B77
85,500
1,421,800
'166,600
558,000
235,400
6,402
(7,998)
75,000
45,000
6,400
(20,800)
400
164,784
103,177
5'1,300
123,700
(1,800)
7,100
26,500
597,223
(227,976)
1,098,166
937,800
1,608,100
509,934
670,300
905,565
251,684
454
1,022,322
226,837
482
1,022,322
226,837
482
1,061,509
182,211
429
39,187
(44,626)
39,181
(44.626)
(53)
(53)
(111,000]
7,293,064
!111,OOO}
6/62,341
~1391oool
5,748,553
7.162,910
469.846
1139,0001
1 1000.569
~3251491l
11750
P55j936t
327 1241
36,400
77,Boo
(13,300)
Expenditures and Uses
Personnel C.ost
Salanes and Wages
Emp!oyee Fringe
Professional Sef\lices
Services and SutJplies
Insurance
Utilities
Cost of GoodS and Ser.1ces Sold
Capital Expenditures
Capital Improvements
Capital Co: ry For.'I8Id
Del:lt Service
Plincipal
Interest
Fiscal Agent Fees
Ir.terfund Transfers and Adjustments
Funded Capital Resources
Total Expenditures find Uses
Net Sources
~nd
Uses
492?82
2571686
~250,oool
102
212
EXHIBIT "G"
213 IVGID Oepartnental Budget Summary
SKi· Mountain Operations
Sources and iJll;;E,s
2012·13
Actual
Revenues
Sales and Fees
Concessions
Sales AlovJ8lv::e
2,958,349
36,366
(158,898)
2013-14 2013·14 &It.
Actual
BudSiet
3,4{)7,OOO
36,500
(84,OOO)
$Chg Bud
to Bud
$ChgEst
Actio Bud
3,536,800
37,100
(84,000)
129,800
23,7{)O
3.513,600
23,100
154,100
1,118,100
13,000
(84,000)
(2.,800)
23,400
1.p67,7oo
42,532
600
2,835,817
3,359.500
2,800
300
2,445JXJO
854,652
289,628
538,409
2,581
412,018
380
960,639
356,727
625,100
892,300
326,300
575,600
1,003,171
353,238
648,600
547,000
517,200
300
523,700
(23,300)
127,322
2,224,990
2,489,466
2,311.100
2,528,709
39,243
217,009
610,827
870.034
134,200
984.891
114,857
850,691
Rents
lr.terfLmci S81\1:ieS
T·)tal Revenues and other Sources
2,418,700
24,100
2014-16
BudD!t
Expenc!ituresand Uses
Personnel Cost
Salanes end Wages
Emp:oyee Fr,nge
Serv.ces and Supplies
Insurance
Ulilities
Cost of Goods and SeNces Sold
(3.489)
23,500
110,871
26,938
73,000
6,500
(300)
Capital ExpendHurf:'s
Cap;tallmf,rc'Aments
Total Expenditures and Uses
Nat Sourcesl'.Ino Uses
IVGID Departmental Budget Summary
Sid - Mountain Operations
Qperatins an:J Net Income {lossl
2012-13
Actual
2013-14 2013-14 Est
Actual
Budget
2014-15
Budget
$Chg Bud
to Bud
$ Chg Est
Act to Bud
3,536,800
37,100
(84,000)
1.29,800
23,700
3,513JlOO
23.700
154.100
1,118,100
13,000
(84,000)
(2,8OO}
23,400
1.067,700
Operating Revenues
Sales and FeE,S
Concess iD.lS
Sales
Ailowan,~e
2,958,349
36,366
(158,898)
3,407,000
36,500
(84,000)
2,418,700
24.100
600
2,835,817
3,359,500
2,800
300
2,445,900
854,652
289,628
538,409
2,581
412,018
360
9,768
2,107,436
960,639
358,727
625,100
892,300
326,300
575,600
1,003,171
353,238
648,600
42,532
(3,489)
23,500
110,871
26,938
73,000
547,000
523,700
(23,300)
27,700
2,517,166
517,200
300
32,400
2,344,100
82,300
~611,009
54,600
93,843
6,500
(300)
49,900
266,909
Operating Income (Loss)
728,381
842,334
101,800
902,591
60,257
800,791
Net Income
728 381
842 334
101,800
9021591
60 1257
aoo?91
Rents
Other Transfers
Total Operating Revenue
Operating Expenses
Personnel Cosl
Salaries and Wages
Employee Fnnge
Services and SU;Jplies
insurance
Utilities
COSt
of Goods and Se!\lCGS Sold
Deproclatic·n
Total Operating Expenses
1
1
104
214
IVGIO Departmental Budget Summary
Ski - Ski School
Sources and Uses
2012-13
Actual
2013-14 2013-14 Est.
Budget
Actual
2014-16
BudS!t
$Chg Bud
to Bud
$ Chg EIIt
Act to Bud
Revenues
1,101,606
1,101,606
1,162,500
1,162,500
1,141,300
1,14l3OO
1,188,700
1, 188JOO
26,200
26{2OO
47,400
47,400
347,512
70,770
49,952
385,000
85,600
800
425,315
95,287
63,300
600
8,450
(3,082)
1,106
416,865
98,369
47,400
1,100
40,315
9,687
(1,000)
(2oo}
Capital Expendrtures
Capital Imprm.ements
Total Expenditures and Uses
4,168
473,508
563,734
535,700
584,502
20,768
48{802
Net Sources and Uses
628,098
598?66
605,600
604,198
5,432
(i.402)
2012·13
Actual
2013-14 2013-14 ES.
Budget
Actual
Sales and Fees
Total Revenues and other Sources
Expenditures and Uses
Personna! Cost
Salaries and Wages
Emp!oyee Fringe
SeNces and Supplies
Uti!itles
64,300
15,900
(500)
WGID Departmental Budget Summa'Y
Ski - Ski School
o ee:ratlna and Net Income l!:0!!l
2014-15
BudS!t
$Chg Bud
to Bud
$Chg ES
Act to Bud
Operating Revenues
26,200
26,200
47,400
47,400
425,315
95,287
63,300
8,450
(3,082)
15,900
40,315
9,687
(1,000)
600
584,502
~5OOl
20,768
48,802
6051600
604.198
5 1432
!1 z4021
605,600
604 198
5,432
(1,402)
1,101,600
1,101,606
1,162 ,500
1,162,500
1,141,300
1,141,300
\188,700
1,188,700
416,865
98,369
47,400
11100
563,734
385,000
Total Operating Expenses
347,512
70,770
49,952
1,106
469,340
Operating Income (Loss)
6321266
5981766
Net Income
632 266
1
598,766
Soies and fees
Total Onei3ting Revenue
Operating Expenses
Personnel Cost
Salaries and Wages
Empfoyee fringe
Sef\lices and Suppfies
Utilitias
85,000
64,300
800
535,700
1
SKI
12001
105
215
IVGID Departmental Budget Summary
S~i - Rental and Repair
Sources and Uses
$Chg Bud
to Bud
2012·13
Actual
2013-14 2013·14 ES.
Budget
Actual
2014-15
Budget
813,490
813,490
822,000
822,000
770,500
770,500
839,400
839,400
17,400
17,400
68,900
68,900
84,877
14,968
19,427
217
86,120
16,899
11,100
200
81,900
10,200
20,700
200
93,805
24,847
16,900
300
7,685
7,748
5,800
100
11,905
14,447
Total Expenditures and Uses
89,133
208,622
114,319
113,000
135,652
21 1333
22,652
Net Sources and Uses
604,868
707,681
657,500
703.748
(3,933)
46,248
$ChgBlt
Act to Bud
Revenues
Sales and Fees
Total Revenues and other Sourees
Expenditures and Uses
Personnel Cost
Selane;; and Wages
Employee Fnnge
SaNces and Sup;>lies
Utililies
Capital Expenditures
Caprtal knpwl,\3ments
(3,800)
100
IVGID Departmental Budget Summary
Ski - Rental and Repa.ir
Oeeratins and Net Income floss)
2012-13
Actual
2013-14 2013-14 Est.
Budget
Actual
2014-15
Budget
$Chg Bud
to Bud
$ Chg Est
Act to Bud
Operating Revenuee
Sales and ;:: eElS
681900
68,900
813,400
813,490
822,000
822,000
77°" 500
770,500
839,400
839,400
17,400
86,120
81,900
16,699
Total Operetin9 Expenses
84,877
14,968
19,427
217
119,489
11.100
200
114.319
10,200
20,700
200
113,000
93,805
24,647
16,900
300
135,652
7,685
7,148
5,800
100
21,333
100
22,652
Operating Income (Loss)
694 1°01
707,681
657,500
103?48
~319331
461248
Net Income
6941001
707,681
657,500
703?48
{3j 933!
46 248
Total Operati"{l Rev,anue
11,400
Operating Expenses
Personnef Cost
Salaries and \Mages
Employee Fr.nge
Sen.lces and Sup;)lies
Utilities
11,905
14.447
(3,800)
1
106
216
IVGIO Depertmental Budget Summary
Ski· Food arId Beverage
Sources and Uses
2012-13
Actual
2013-14 2013-14 Ell.
Budget
Actual
2014-16
Budget
$Chg Bud
to Bud
$ Chg Ell
Act to Bud
Revenues
1251500
125,500
600
600
7301352
730,352
8051000
805,000
680,100
680,100
805,000
805,000
175,645
49,925
133,300
18,400
235,000
616270
180,000
51,300
99,000
15,700
208,600
556,400
148,105
51,833
119,300
18,100
235,400
572,738
(27,540}
1,908
(14,000)
Total Expenditures and Uses
154,216
48,069
111,782
15,709
216,027
545,803
~39,532~
19,400
2,400
26,800
16,338
Net Sources and Uses
184,549
192.730
123,700
232,862
40,132
109,162
2012-13
Actual
2013-14 2013-14 Est.
Budget
Actual
730,352
730,352
805,000
805 OOO
680,100
680,100
805,600
805,600
175,645
49,925
133,300
18;400
235,000
3 1500
615,770
180,900
51,300
99,000
15,700
208,600
9,100
5651500
148,105
51,833
119,300
18,100
235,400
12,200
5841938
(27,540)
1,908
(14,000)
Total Operating Expenses
154,216
48,069
111,782
'15,709
216,027
5,624
551,427
400
8,700
l30,832!
(32,795)
533
19,400
2,400
26,800
3,100
19,438
Operating Income (Loss)
178,925
189,230
114,600
220,662
31,432
106,062
Net Income
178,925
189,230
114,600
220,662
31,432
106,062
Sales and Fees
Total Revenues and Other Sources
Expenditures and Uses
Personnel Cost
Saianes and Wages
Employee Fringe
Services and Supplies
Ul:!ities
Cost of Goods and Ser.;ces Sold
(32,795)
533
(300)
400
IVGIO Departmental Budget Summary
Ski - Food and Beverage
Operating and Net Income {Loss)
2014·15
Budget
$Chg Bud
mBud
$ Chg Est
Act to Bud
600
125,500
125,500
Operating Revenues
Sales and Fees
Totar Operating Revenue
J
600
Operating Expenses
Pers;()onel Cost
Salaries and Wages
Employee Fnnge
Services and Supplies
utilities
Cost or Goods and Ser.;ces Sold
Deprecistion
(300)
SKI
107
217
IVGID Departmental Budget Summary
Ski - Genera.1 Adminimatlon
Sources and Uses
2012-13
Actual
2013-14 2013-14&t.
Budget
Actual
2014-15
$ Chg Bud
Budlil!t
mBud
$ChgEst
Act to Bud
158,774
997,350
007,350
997,960
610
610
37,295
{16,519)
173,750
353,300
36,400
77,800
(13,300)
51,400
15,000
(26,400)
13,300
1,033,750
1,061,850
1,049,360
15,610
{12,400)
163,253
71,063
9,859
134,806
134,735
6,574
169,308
100,915
10,500
177,500
160,200
7,100
158,300
77,300
34,200
217,600
168.400
11,600
159.390
112,241
85,500
187,300
166,600
10,800
(9,918)
11,326
15,000
9,800
6,400
3,100
1,090
34,941
51,300
(30,300)
(1,800)
(800)
369,167
(227,976)
1,098,166
937,800
1,608,100
509,934
670,300
905,565
251,684
1,022,322
226,837
482
1,022,322
226,837
482
'1,001,509
182,211
429
39,181
(44,626)
39,187
(44,626)
(53)
(53)
(1 '11,OOOt
2,862,930
{111,OOO!
2,743,841
{250,OOO}
3,324,080
(139,OOO~
'1,819,784
461,150
(139,000)
580,239
(1,466,484)
p,829, 1BO~
(1,681,991)
p,274.720)
(445, 540!
(59~729)
Revenues
Facilities Fees
Other Financlng Sources
Non Opem,ing Leases
Proceeds from capital assets dispositions
Debt Proceeds
Total Revenues and Other Sources
Expenditures and Uses
Personnel Cost
Salaries and Wages
Employee Fringe
Professional SaNces
Sew.ces and Supplies
insurance
Ulilitles
Capital Expenditures
Capital II,',; ro"aments
Capital Car:;y f OflI>Jam
Debt Service
PrinCipal
Interest
Fiscal Agent Fees
454
Inieliur;o namsters and Adjustments
FUfI{.\3d Cf<pit2.! Resources
Tota! ExpendltlJres and Uses
Net S:,lllr.::es ..no Uses
1CJa
218
IVGID Departmental Budget Summary
Ski· General Administration
0eeratins and Net Income (Loss)
$ Chg BIt.
Adm Bud
2012-13
Actual
2013.14 2013-14 EfIt.
Actual
Budget
158 1774
158,774
997,350
997,350
997 1350
997,350
997,960
997,960
163,253
71,063
134,806
134,735
6,574
1,001,343
', 521 ,633
169,308
100,915
10,500
177,500
160,200
7,700
11°77,400
1,703,523
158,300
77,300
34,200
217,600
168,400
11,600
11032,900
1,700,300
159,390
112,241
85,500
187,300
166,600
10,800
9721800
11694j 631
(1 ,362,859)
(706,173)
(702,950)
(696,671)
9,502
6,279
37,295
(16,519!
20,776
36,400
51,400
15,000
36.400
77,800
{13,3(0)
64,500
51.400
15,000
(26,400)
13,300
(13,100)
251,684
(37,918)
454
2'14,220
226,837
{51 ,2(0)
482
1761119
226,837
(51,200)
482
176,119
182,211
(44,626)
7,152
429
138 1592
(44,626)
7,152
(53l
~37,527l
(37,527)
~\5561303!
,845IS92l
~8141569l
~7a3iOO3~
621029
30 1706
2014-15
Budget
$Chg Bud
mBud
Operating Revenues
Facilities Fees
Total Operating Revenue
610
610
610
610
Operating Expenses
Personnel COst
Salaries and Wages
Emp:oyee Fringe
Professional SelVices
SE:rvices and Supplies
Insurance
Utilities
Depreciation
Total Operating Expenses
Op&rating Income (Loss)
Non Operating Revenues
Nor. Operating Leases
Gain (loss) on disposal of assets
Total Nonoperating Revenue
Non Operating Expense
Interest 011 bond debt
Amortization issuance cost
Fiscal Agen: Fee
Total Non Operating Expenses
Net Income
9,859
(44,048)
(9,918)
11,326
75,000
9,800
6,400
3,100
1104,600!
!8,892!
SKI
1,090
34,941
51,300
(30,300)
(1,800}
(BOO)
~60,100i
~516691
(53)
109
219
[VGtD Departmental Budget Summary
S{,j - Marketing
Sources and Uses
2012·13
Actual
Revenues
Sales and Fees
Total Revenues and Other Sources
Expenditures and Uses
Personnel Cost
Salaries and Wages
Employee Fringe
SefiAces and Supplies
Ulllil!es
Total Expenditures and Uses
Net Sources and Uses
2013-14 2013-14 Est.
2014-15
Actual
Bu~et
Budset
300
300
$Cbg Bud
to Bud
$Chg Est
Acttoaud
1,200
{1,2OO1
1.200
{1.200}
(17,190)
(21,561 )
(200)
200
386,879
136,475
80,338
338,700
3,200
558,713
102,500
45,900
282,900
4,700
438,000
338,500
3AOO
519,002
~38,751l
16,785
12,Sn
55,600
(1,300)
83.962
(386 579)
(558,713)
(434,BOO}
(519,962)
38,751
(85,162)
2013-14 2013-14 Est.
2014-15
Actual
Bu!!get
73,329
31,208
278,854
3,488
1
119.285
58,.7n
IVGID Departmenta[ Budget Summary
SKi - Hyatt Sport Shop
Sources and Uses
2012·13
Actual
Revenues
Sales and Fees
Total Revenues and Other Sources
Expenditures and Uses
Personnel Cost
Salalies and Wages
Employee Frtoge
SeNces and Supplies
Utililles
Total Expenditures and Uses
Net Sources I!Ind Uses
BUdfl!t
363.169
363,169
320,000
320,000
297,100
297,100
320,000
320,000
30,198
5,361
46,045
477
82,081
39,030
7,702
42,800
600
90,132
24,800
3,100
35,700
500
64,100
41,413
6,854
47,000
95,767
281,088
229,868
233,000
224,233
$Chg Bud
to Bud
500
$ Chg Est
Act to Bud
22,900
22,900
2,383
(848)
4,200
16,613
3,754
11,300
~100)
5,635
(5,635~
31.667
(8,767)
The schedules on this page are only
presented as Net Sources and Uses as
the Operating and Net Income schedules
present the same information
110
220
IVGID Depar1mental Budget Summary
Ski • Concessions
Sources and Uses
$ Chg Eat
Act to Bud
2012·13
Actual
2013-14 2013·14 Esl
Budget
Actual
2014-15
Bu!!g!t
43,301
43,301
481000
48,000
381900
38,900
48 1000
48,000
9 , 100
9,100
53
900
600
1,400
200
900
600
(500)
400
6,833
6,886
1,500
1,600
1,500
(100)
36,415
48,500
37,300
48,SOO
2012·13
Actual
2013-14 2013-14 Esl
Budget
Actual
2014-15
Bu!!g!t
43,301
43,301
48,000
48,000
38,900
38,900
48,000
48,000
53
900
600
900
53
2,400
1,400
200
1,300
2,900
900
600
1,400
2,900
500
500
Operating inC,lme (Loss)
43,248
45,600
36lXlO
45,100
(SOOt
9,100
Net Income
43.248
45,600
36,000
45,100
,5001
9 1100
$Chg Bud
to Bud
Revenues
Concess ions
Total Revenues and Other Sources
Expenditures and Uses
Services and Supplies
Utilities
Capital Expenditures
Ctipiiallmpro\OOients
Total Exper.ditures and Uses
Net Sources and Uses
9,200
IVGID Oapartmental Budget Summary
Ski· Concessione
0Eerating and Net Income
i!:0!!l
$Chg Bud
to Bud
$ Chg Est
Act to Bud
Operating Revenues
Concessions
Total Operating Revenue
Operatl:1g Expenses
S&.vlces ,no Supplies
Ut,;ities
Depreciation
Total Operating Expenses
9,100
9,100
SKI
(500)
400
100
111
221