2013 annual budget - bella vista property owners association1 2013 aual budget president’s message...

Board of directorsEd Morgan, ChairmanDavid Allen, Vice-ChairmanMike ErixonRandall GnantDavid HoukTim HullKelli Russell Charlie Teal

corporate officersTommy Bailey, President & General ManagerDwain Mitchell, Treasurer & Director of Finance and AdministrationKathleen Ferguson, Corporate Secretary

2013 annual BudgetWith 2012 Audited Results

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2013 Annual Budget

President’s Message . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1The Past Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1The Coming Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 POA Organization Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Balance Sheet as of December 31, 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Working Capital and Statement of Changes as of December 31, 2012 . . . . . . . . . . . . . . . 11 2012 Approved Budget Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122013 Approved Budget Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14BVVPOA Summary Income Statement with Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 BVVPOA Summary Income Statement w/o Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172013 Budget by Department and Division with Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 2013 Budget by Department and Division w/o Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20Divisions for 2013 Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Clubs Division Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Golf Division Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Recreation Division Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Lakes Division Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32Maintenance and Construction Division Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34Water Utility Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Finance & Administration Division Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 382012 Actual Capital Projects Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 402013 Budget Capital Assets and Projects & Carry Over Summary. . . . . . . . . . . . . . . . . . . 42Position Summary Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

Clubs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45Clubs Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46Highlands Club Building & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Loch Lomond Yacht Club Building & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Metfield Club Building & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49Kingsdale Grill Building & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50Bella Vista Country Club Building & Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

Golf . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52Golf Maintenance Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53Central Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55Scotsdale Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56Branchwood Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57Metfield Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58Kingswood Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59Bella Vista Country Club Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60Highlands Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61Berksdale Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62Brittany Golf Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63Golf Operations Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64General Golf Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66Scotsdale Golf Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67Branchwood Golf Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68Metfield Golf Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69Kingsdale Complex Golf Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70Bella Vista Country Club Golf Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71Highlands Golf Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72Tanyard Creek Driving Range . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73Tanyard Repair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74

Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75Recreation Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77Branchwood Recreation Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78Riordan Hall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79RV Park . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80RV Storage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81Highlands Gun Range . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82

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Metfield Outside Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83Kingsdale Outside Recreation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84Tennis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85Tanyard Creek Trail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86Loch Lomond Trail. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87Blowing Springs Trails . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88Veterans Wall . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89Loch Lomond Dog Park . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90Metfield Club Recreation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91

Lakes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92Lakes and Parks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93Fisheries and Water Quality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94Lake Ann . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95Lake Avalon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96Lake Brittany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97Loch Lomond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98Lake Norwood . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99Lake Rayburn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100Lake Windsor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101Loch Lomond Marina . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102

Maintenance and Construction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .103Maintenance and Construction Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105Streets Department Consolidated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106Streets - Heavy Equipment, Construction & POA Streets . . . . . . . . . . . . . . . . . . . . . . . . . 107Streets - City of Bella Vista . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108Vehicle and Equipment Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109HVAC-Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110Sanitation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111Facilities Maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112Stump Dump . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113General Grounds Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114

Water Utility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .115

Finance & Administration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .117General Manager’s Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 119Human Resources Organization Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 Member Communications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121Community Outreach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122Printing & Office Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123Human Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 124Legal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126Membership Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127Information Technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128Website . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129General Income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130Foreclosed Lots Sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 131Leased To the City of Bella Vista . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132Marketing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133Unfunded Capital Projects 2013 Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134Unfunded Staff Positions 2013 Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1352013 Fee Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 136

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2013 Annual Budget

President’s Message

This budget document is the result of a comprehensive budgeting process that began in June 2012 involving the management team and the Board of Directors. After public review sessions, the Board passed the first quarter (January thru March) of the 2013 budget on November 19, 2012, with the understanding of deferring the software replacement for the Golf and Recreation capital project and deferring donations with the expectation that the General Manager will make such additional expense cuts as he deems necessary. After many other discussions, on March 14, 2013, at a special meeting, the Board passed the next two quarters (April thru September) of the 2013 budget, removing the marketing manager position and continuing to defer the software capital purchase for Golf and Recreation. The last quarter of the year remains to be approved at this writing. The 2013 budget in these documents comprise all of 2013, including the last quarter of the year that has not been officially approved. We will report actual revenue and expenses compared to the budget in monthly Board meetings throughout the year.

The budget document includes information on the organization and employee staffing levels, descriptions of pro-grams and services and goals for the year.

Notable items in the 2013 budget are as follows: This budget still defines a balanced budget in terms of simple cash flow. Simple cash flow is calculated by taking the net income adding back depreciation and any reserve funds, subtracting out capital and debt service. We have allocated support departments across the POA. Assess-ments have been allocated across all departments to show how assessment dollars are used. Effective the middle of May last year, the City of Bella Vista stopped contracting the street maintenance with the POA and established their own street department.

the Past Year

CLUBS DIVISION• Finished remodeling the Metfield Clubhouse. • Completed renovations to the Kingsdale Clubhouse.• Replaced small refrigeration equipment at the Highlands and Metfield Clubhouses.• At the end of 2012, two clubhouses – Kingsdale and Highlands – had leased restaurants.

GOLF DIVISION• Increased golf shop sales by 11.8 percent. Began new sale-of-the-day promotions. • Hosted more than 2,100 golfers in 14 tournaments. • Offered camps for junior and beginning adult golfers.• Added 600 square feet to the Kingsdale Golf Shop. • Reported 223,193 paid golf rounds in 2012, an increase from the 194,724 paid rounds in 2011. • Hosted the first KPMG Stacy Lewis Junior Open at the Highlands Golf Course, which the American

Junior Golf Association named the “Newcomer of the Year”.• Removed broken concrete from the No. 13 spillway on the Bella Vista Country Club Golf Course.• Rebuilt the No. 3 tee at hole No. 2 on the Highlands Golf Course. • Replaced the bridge at the No. 2 tee on the Kingswood Golf Course. • Built a new pump house at the Kingswood Golf Course. • Replaced the well pump and pipe at the Highlands Golf Course. • Built a new practice area at the Highlands Golf Course. • Built a new cart path at No. 8 on the Kingswood Golf Course.

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the Past Year - continued

RECREATION DIVISION• Organized and hosted numerous community events, including the Easter Egg Hunt, Mardi Gras Mambo!,

Halloween Spooktacular and an End of the Season Pool Party. • Hosted the Branchwood Open Disc Golf Tournament at the Branchwood Golf Course.• Offered summer camps, swim lessons and Bella Vista Swim Team. • Hosted more than 81,620 people at Branchwood Recreation Center and more than 83,920 people at Rior-

dan Hall. • Hosted more than 29,730 people at the Kingsdale Pool and more than 16,555 people at the Metfield Pool.

LAKES DIVISION• Completed dredging project at Lake Ann.• Stocked 13,000 rainbow trout in Lake Brittany.• Introduced hybrid striped bass to Lake Ann.• Applied nutrients to all lakes, except Lake Brittany.• Mapped three small village lakes with The Mapping Network.• Added fish habitat, consisting of recycled materials, to Lake Ann.

MAINTENANCE AND CONSTRUCTION DIVISION• Remodeled the Kingsdale Clubhouse – golf shop and restaurant.• Constructed Kingswood pump house and Metfield Pool pump room.• Installed water pump at Loch Lomond Marina.• Upgraded electric at Ark/Mo building.• Repaired machines at the Highlands Gun Range.• Maintenance and repairs to playground equipment.• Installed new fish cleaning stations. • Repaired Tanyard Creek Nature Trail’s Suspension Bridge. • Maintenance to the Loch Lomond Yacht Club, and repaired clubhouse’s siding. • Installed gun range target stands.• Installed sun shades at the outdoor pools.• Trimmed trees at various facilities and on the golf courses. • Repaired storm damage at Riordan Hall. • Installed Christmas lights for community’s first Dazzling Village’s Lights event. • Installed sidewalks at Loch Lomond Recreation Complex. • Completed berm work at the village’s rifle and pistol ranges. • Replaced AC system in Riordan Hall’s auditorium. • Installed electronic target management system at trap & skeet range.• Constructed shooting stations at the gun range.• Renovated the Loch Lomond Recreation Complex’s softball field.

WATER UTILITY• Completed the Grosvenor Water Project.• Constructed the Eastleigh Fire Pump Station.• Completed flow testing on all 1,764 fire hydrants.• Replaced 967 feet of 1-inch water lines and 1,950 feet of 2-inch water lines.• Completed main line replacements on Riordan Road, U.S. 71 and Oldham Drive.

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2013 Annual Budget


FINANCE AND ADMINISTRATION DIVISION• Introduced online bill paying for assessments and water payments.• Hosted Bella Vista Village’s first Dazzling Village Lights event. • Updated Bella Vista Village’s promotional video and developed a new 22-page promotional packet for

prospective members. • Sold 268 properties in the association’s online lot auctions, generating nearly $138,000. • Collected more than $635,000 from delinquent accounts.• Hosted five judicial sales generating more than $80,000.

Below is an abbreviated summary, showing actual results for 2011 and 2012.

Income 2011 2012 Change Statement Actual Actual Percent

Revenue 23,843,069 24,121,237 278,168 1%

Cost of Goods 2,383,214 2,378,177 (5,037) 0%

Expenses 18,310,745 18,002,085 (308,660) -2%

Depreciation 2,584,811 2,687,274 102,463 4%

Net Gain / Cost 564,299 1,053,701 489,402 87%

Capital 7,410,866 3,338,341 (4,072,525) -55%

Change

CLUBSAt the end of 2012, three clubs were vacant seeking lessees. Operating results for the Clubs Division, as a whole, resulted in a net operating loss of $337,869.

GOLFThe Golf Division’s revenue in 2012 was better than budget by $497,286, as we saw an early spring and dryer conditions overall and increased rounds of play. Golf operating expenses in 2012 were also higher than budget by $231,083.

RECREATION The Recreation Division’s 2012 gross profit and operating expenses were both about budget. This division ended the year with a net operating loss of $129,655. LAKESThe Lakes Division’s revenue in 2012 was about budget. Meanwhile, total operating expenses were higher than budget by $145,963. This division ended the year with a net cost of operations of $261,876.

MAINTENANCE AND CONSTRUCTIONThe Maintenance and Construction Division had a net cost of operations of $97,237 in 2012, which was better than budget by $85,642. In November 2008, the City of Bella Vista entered into a contract with the POA to take responsibility for street maintenance that the POA had previously funded. That contract continued through May 2012 at which time the City of Bella Vista established its own in-house Street Department.

Construction related revenue continues to be less than budget due to a continued slow down in the construction sector of the economy. The number of residential building permits issued again this year was less than projected

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due to the continued surplus of homes constructed and remaining unsold. This is the result of the substantial in-ventory of new homes in Benton County and the related correction we are still seeing across Northwest Arkansas and the country, as a whole. The next chart illustrates the trend of residential building permits.

292 290 306 365

405

607

840

966

569

232

105 69 47 20 27 30

0

200

400

600

800

1,000

1,200

1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

New Home Permits

WATER UTILITYThe Water Utility had a net income from operations of $1,815,409.

In 2012, we purchased 877,634,000 gallons of water from our two suppliers. Seventy-seven percent was pur-chased from the City of Bentonville and the remainder from Benton/Washington Regional Public Water Author-ity (commonly referred to as Two-Ton).

All water bond monies were finally spent in 2012 as all the bond projects were completed. FINANCE AND ADMINISTRATIONThe Finance and Administration Division had a net cost of operations in 2012 of $38,950.

the CoMing Year

The estimated revenue for the 2013 budget is $23,038,801. Total expenses are estimated to be $23,456,207. These expenses include cost of goods ($2,459,202), operations ($18,272,148) and depreciation ($2,724,857). This results in a negative operating balance of $417,404.

The capital expenditures budget for 2013 is $1,257,973 which includes $173,973 in carry-over projects from 2012. In 2013, the Board voted to have two categories of capital projects. Capital assets (CA) would become any capital


5

2013 Annual Budget

expenditure that had a cost of $10,000 or greater but less than $50,000 and used in day-to-day operations (e.g. re-placement pickups, etc.). Capital projects (CP) would be defined as any capital expense that had a cost of $50,000 or greater, such as a remodel of a facility or a major purchase or construction project. Reserves of $173,973 are made up of carry over capital reserves. Debt service for 2013 is for the bond principal payment of $325,000. The simple cash flow for 2013 is estimated to be $898,453.

Shown next is an abbreviated summary showing actual results for 2011 and 2012 compared to the 2013 budget.

Income 2011 2012 2013Statement Actual Actual Budget

Revenue 23,843,069 24,121,237 23,038,801Cost of Goods 2,383,214 2,378,177 2,459,202Expenses 18,310,745 18,002,085 18,272,148Depreciation 2,584,811 2,687,274 2,724,857Net Gain / Cost 564,299 1,053,701 (417,404)Depreciation 2,584,811 2,687,274 2,724,857Capital 7,410,866 3,338,341 1,257,973Reserves 6,634,839 1,908,011 173,973Other 0 32,199 0Debt Service 853,796 320,004 325,000Simple Cash Flow 1,519,287 2,022,840 898,453

Assessment revenue and photo ID card revenue is allocated by division. Photo ID card revenue is equally divided between the golf, recreation, lakes and finance and administration divisions and/or departments. Also, assess-ments are allocated across the POA based on the actual cash flow needed to get that department to a balanced simple cash flow budget for the year. In past budgets, assessments and photo ID card revenue has always re-mained in the Finance and Administration Division. There is no allocated revenue to the Water Utility.

Management attempts to show the true cost of each department to the organization by allocating the support de-partments across the POA. The next table shows the departments that are being fully allocated in the two support divisions of Maintenance and Construction and Finance and Administration.

MaintenanCe and ConstruCtion dePartMents FinanCe and adMinistration dePartMents

MAC Administration Office ServicesGrounds Maintenance Information TechnologyFacilities Maintenance Human ResourcesVehicle and Equipment Maintenance AccountingHVAC Membership Services POA Street, Construction and Heavy Equipment

The POA has allocated costs to the Water Utility in a similar fashion for many years.

the CoMing Year - continued

6

CLUBSThe Clubs Division has a budgeted net cost of operations of $368,516. Allocations from Maintenance and Con-struction amount to $364,503 and Finance and Administration allocations amount to $67,952 for this division. Carry over capital for this division is $92,044, which includes renovation of the Kingsdale Clubhouse and the renovation of the Yacht Club.

GOLFThe Golf Division has a budgeted net cost of operations of $586,510. The budgeted revenue for the division is $7,997,822, which includes allocated assessments of $3,246,664 and allocated photo ID cards of $76,749. The cost of goods budget is $345,601. Meanwhile, operating expenses are budgeted to be $6,613,019 and depreciation is budgeted at $586,510. Allocations from Maintenance and Construction amount to $217,802 and allocations from Finance and Administration amount to $821,400 for this division. There are no budgeted capital expenditures for this division.

RECREATION The Recreation Division has a budgeted net cost of operations of $222,770. The budgeted revenue for the divi-sion is $2,543,589, which includes allocated assessments of $1,825,410 and allocated photo ID cards of $76,749. The cost of goods budget is $28,392, operating expenses are budgeted to be $1,473,322 and depreciation is budgeted at $222,770. Allocations from Maintenance and Construction amount to $605,519 and allocations from Finance and Administration amount to $436,355 for this division. Carry over capital for this division is budgeted to be $73,700, which includes ADA issues at the pools.

LAKESThe Lakes Division is budgeted to have a net cost of operations of $120,216. The budgeted revenue for the divi-sion is $1,433,944, which includes allocated assessments of $1,005,730 and allocated photo ID cards of $76,744. Operating expenses are budgeted to be $808,638 and depreciation is budgeted at $120,216. Allocations from Maintenance and Construction amount to $375,604 and allocations from Finance and Administration amount to $249,703 for this division.

MAINTENANCE AND CONSTRUCTIONThe Maintenance and Construction Division, without the Water Utility, is budgeted at a net cost of operations of $159,385. The budgeted revenue for the division is $262,820. Operating expenses for this division are bud-geted at $2,079,547. Depreciation is budgeted at $159,385 and allocation credits from the POA are budgeted to be $1,816,727. This is for the credit side of the expenses that are allocated to the other departments in the POA as previously stated.

WATER UTILITYThe Water Utility is budgeted at a net income of $653,425. Total revenue is budgeted at $7,722,612. Cost of wa-ter sold is budgeted at $2,085,209 and operating expenses are $2,980,765. Depreciation expense is budgeted at $1,062,817. Allocations from Maintenance and Construction amount to $185,296 and allocations from Finance and Administration amount to $755,100 for this division. The capital budget for the water utility is $559,000 and is made up of $350,000 for line replacements and con-tingencies, $74,000 for leak detection equipment and the balance of $135,000 for replacement equipment. All the capital bond projects were completed in 2012. The principal payment on the 2009 water bond debt service amounts to $325,000 in 2013. Starting in 2007, we built into the water rate structure funding for major line replacement programs that will extend over decades. This will replace identified aging lines in our system to ensure a reliable water system for the future.


7

2013 Annual Budget

FINANCE AND ADMINISTRATIONBudgeted revenue, which consists of unallocated assessments, transfer fees, interest on investments and photo ID sales, is $2,315,937. Allocation credits from the POA are budgeted to be $2,262,505. New capital for this division is $525,000, which includes the General Manager’s Contingency Fund of $150,000. This fund is used for capital needs that arise due to unforeseen circumstances during the year. Replacement software for the Golf, Membership Services and all the Recreation amenities of $375,000 is also included in this division’s capital requests. Carry over capital is $8,229 for web related projects.

GENERAL COMMENTSProperty owners are encouraged to take an active interest in the affairs of their POA. It is hoped that by reading this document you will become more familiar with the finances, services and organization of Bella Vista Village.


8

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9

2013 Annual Budget

AdministrAtion

President & General Manager

Administrative SecretaryKathy Ferguson

Tommy Bailey

Golf OperationsAndy Mar

Golf MaintenanceCasey Crittenden

RecreationClem Morgan

Finance & AdministrationDwain Mitchell

Staff Attorney Lake Ecology/Fisheries MgmtD ll BDarrell Bowman

Water UtilityMike Taggart

Maintenance & ConstructionMike Taggart

Human ResourcesLin Schneider

Chastity Fittro

10

Bella Vista Village POACONSOLIDATED BALANCE SHEET

As of December 31, 2012

ASSETS 2012 2011 Change

Current AssetsCash and Investments 12,671,264 10,750,369 1,920,895Restricted Investments - Construction 0 900,472 (900,472)Debt Service Sinking Fund 835,299 831,654 3,645Accounts Receivable 1,128,933 1,419,264 (290,331)Inventories 384,063 340,676 43,387Prepaid Expenses 191,932 209,370 (17,438)

Total Current Assets 15,211,491 14,451,805 759,686

Long Term Investments - Debt Service 0 0 0

Delinquent Assessments Receivable (Net of Allowance) 0 0 0

Property, Plant & Equipment 93,349,135 89,771,171 3,577,964Capital Projects - WIP* 895,963 3,074,052 (2,178,089) Less Accumulated Depreciation (43,112,371) (42,350,360) (762,011)

Net Property, Plant & Equipment 51,132,727 50,494,863 637,864

TOTAL ASSETS 66,344,218 64,946,668 1,397,550

LIABILITIES

Current LiabilitiesPayables and Accruals 1,382,790 1,171,684 211,106Accrued Payroll 1,546,745 1,617,777 (71,032)Prepaid Assessments 203,929 188,870 15,059Accrued Taxes 543,495 153,312 390,183Member Functions 699,868 393,117 306,751Water Capital Buy In Fee - Unearned 0 204,793 (204,793)Short Term / Water Bond 2009 320,000 315,000 5,000

Total Current Liabilities 4,696,827 4,044,553 652,274

Long Term Portion - Water Bond 2009 7,508,231 7,816,656 (308,425)Total Long-Term Liabilities 7,508,231 7,816,656 (308,425)

Members' EquityContributed Capital 32,628,285 32,628,285 0Cumulative Excess of Revenue over Expenses 20,457,174 19,892,879 564,295 Designated for Debt Service 0 0 0 Beginning Equity 53,085,459 52,521,164 564,295

Year-To-Date Contributions 0 0 0Year-To-Date Gain/Loss 1,053,701 564,295 489,406Year-To-Date Designated for Debt Service 0 0 0

Members' Equity at Month End 54,139,160 53,085,459 1,053,701

TOTAL LIABILITES & MEMBERS' EQUITY 66,344,218 64,946,668 1,397,550

11

2013 Annual BudgetBella Vista Village POA

WORKING CAPITALAs of December 31, 2012

12/31/12 12/31/11CURRENT ASSETS 15,234,476$ 14,451,805$Less Current Portion of Debt Service Reserved (Water Bond) (835,299) (831,654) Less Construction funds reserved from Water Bond proceeds 0 (900,472) Less CURRENT LIABILITIES (4,719,810) (4,044,553)

EQUALS WORKING CAPITAL AT MONTH END 9,679,367$ 8,675,126$

STATEMENT OF CHANGES IN FINANCIAL POSITIONFor the Period Ending December 31, 2012

Net Income (Loss) From Operations 1,053,701$

Add Back Non-Cash Expenses Depreciation and Amortization 2,701,299

Net Cash Flows From Operations 3,755,000$

Sources (Uses) of Cash Accounts Receivable - Current 267,346$ Accounts Receivable - Non Current - Inventories (43,387) Prepaid Expenses 17,438 Accruals & Payables 655,200 Prepaid Assessments 15,059 Assessment Liability - Contributions -

Total Sources (Uses) of Cash 911,656$

Total Cash From Operating Activities 4,666,656$

Investing Activities Addition of Property & Equipment (3,339,163)$ Net Cash Flow From Investing Activities (3,339,163)$

Financing Activities: Short Term Loans 5,000 Long Term Loans (308,425)$ Net Cash Flow From Financing Activities (303,425)$

Net Increase (Decrease) in Cash 1,024,068$

Cash and Equivalents at Beginning of Period 12,482,495$ Cash and Equivalents at End of Period 13,506,563$

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2011 2012 2012 2013 13 Budget to ChangeDescription Actual Budget Actual Budget 12 Actual Percent

IncomeAssessments 8,492,015 8,527,190 8,453,362 8,496,000 42,638 0.5%City of Bella Vista 1,252,199 420,705 459,819 0 (459,819) (100.0%)Food and Beverage 4,265 4,360 6,357 5,500 (857) (13.5%)Golf 3,976,310 3,914,101 4,334,120 4,111,098 (223,022) (5.1%)Pro Shop 475,851 442,887 532,461 480,001 (52,460) (9.9%)Other Recreation 60,568 64,930 71,757 59,215 (12,542) (17.5%)RV Park 154,245 165,212 168,468 174,215 5,747 3.4%Facility Use Fees 684,082 664,492 714,147 679,720 (34,427) (4.8%)Boat 341,178 351,470 346,666 351,470 4,804 1.4%Interest on Investments 102,928 102,000 67,372 69,600 2,228 3.3%Water 7,009,443 7,098,938 7,386,774 7,239,588 (147,186) (2.0%)Sanitation Services 27,955 32,400 28,327 0 (28,327) (100.0%)Restricted Revenue 20,043 0 5,640 0 (5,640) (100.0%)Stump Dump 15,875 19,050 14,605 19,050 4,445 30.4%Lot Sales 87,564 84,000 211,639 162,000 (49,639) (23.5%)Transfer Fees 237,633 290,000 260,930 276,000 15,070 5.8%Other 900,915 755,411 1,058,793 915,344 (143,449) (13.5%)Total Income 23,843,069 22,937,146 24,121,237 23,038,801 (1,082,436) (4.5%)

Food and Beverage 1,957 1,980 1,995 1,992 (3) (0.1%)Water 2,005,589 2,079,768 1,943,335 2,085,209 141,874 7.3%Pro Shop 351,183 300,484 404,150 345,601 (58,549) (14.5%)Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 24,485 26,586 28,697 26,400 (2,297) (8.0%)Total Cost of Goods 2,383,214 2,408,818 2,378,177 2,459,202 81,025 3.4%

Gross Profit 21,459,855 20,528,328 21,743,060 20,579,599 (1,163,460.79) (5.4%)

ExpensesSalary and Wages 7,832,320 7,675,475 7,507,468 7,794,447 286,979 3.8%Employee Benefits 2,048,672 2,137,819 2,142,724 2,154,491 11,767 0.5%Maintenance and Repairs 1,433,272 975,222 1,215,872 989,601 (226,271) (18.6%)Supplies 1,917,057 1,422,753 1,418,620 1,446,542 27,922 2.0%Outside Contracts 1,509,344 1,587,196 1,529,605 1,577,147 47,542 3.1%Contract Sanitation Service 21,985 22,440 21,844 0 (21,844) (100.0%)Insurance 541,047 585,188 540,880 544,169 3,289 0.6%Utilities 969,251 1,009,679 989,918 1,061,063 71,145 7.2%Memberships, Training and Travel 80,698 100,084 81,319 114,369 33,050 40.6%Fuel and Oil 430,291 402,812 403,957 419,155 15,199 3.8%Taxes and Permits 479,994 448,598 875,902 505,824 (370,078) (42.3%)Professional Services 158,325 279,229 298,564 231,334 (67,230) (22.5%)Membership Elections 29,460 20,400 21,270 22,500 1,230 5.8%Postage 139,975 169,335 130,060 147,731 17,671 13.6%Credit Card Fees & Interest Expense 175,292 301,565 165,996 464,502 298,506 179.8%Other 543,759 578,738 658,086 799,272 141,186 21.5%Total Operating Expenses 18,310,745 17,716,534 18,002,085 18,272,148 270,063 1.5%

Allocations - MAC 0 (0) 0 (0) 0 0.0%Allocations - F & A 0 (0) (0) 0 0 0.0%Total Allocations 0 (0) (0) (0) 0 0.0%

Pre Depreciation Gross 3,149,110 2,811,795 3,740,975 2,307,452 (1,433,524) (38.3%)

Depreciation 2,584,811 2,794,538 2,687,274 2,724,857 37,583 1.4%

Net Income / Cost of Operations 564,299 17,258 1,053,701 (417,404) (1,471,107) (139.6%)

Simple Cash FlowAdd: Depreciation 2,584,811 2,794,538 2,687,274 2,724,857 37,583 1.4%Subtract: Capital Projects (1,843,494) (2,095,795) (2,066,143) (1,084,000) 982,143 47.5%Add: From Reserves 4,376,850 1,070,097 1,016,689 0 (1,016,689) (100.0%)Add: Funds for Carry Over Expenses 86,640 0 119,097 0 (119,097) (100.0%)Subtract: Carry Over Capital Projects (5,567,372) (1,419,647) (1,272,198) (173,973) 1,098,225 86.3%Add: Reserves for Carry Over Capital 2,171,349 822,610 804,424 173,973 (630,451) (78.4%)Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service (853,796) (320,004) (320,004) (325,000) (4,996) (1.6%)

Simple Cash Flow 1,519,287 869,057 2,022,840 898,453 (1,124,389) (55.6%)

Bella Vista Village POA Consolidated

17

2013 Annual Budget


IncomeAssessments 8,492,015 8,527,190 8,452,162 8,494,800 42,638 0.5%City of Bella Vista 1,209,918 378,225 417,589 0 (417,589) (100.0%)Food and Beverage 4,265 4,360 6,357 5,500 (857) (13.5%)Golf 3,976,310 3,914,101 4,334,120 4,111,098 (223,022) (5.1%)Pro Shop 475,851 442,887 532,461 480,001 (52,460) (9.9%)Other Recreation 60,568 64,930 71,757 59,215 (12,542) (17.5%)RV Park 154,245 165,212 168,468 174,215 5,747 3.4%Facility Use Fees 684,082 664,492 714,147 679,720 (34,427) (4.8%)Boat 341,178 351,470 346,666 351,470 4,804 1.4%Interest on Investments 102,928 102,000 67,372 69,600 2,228 3.3%Water 0 0 0 0 0 0.0%Sanitation Services 27,955 32,400 28,327 0 (28,327) (100.0%)Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 15,875 19,050 14,605 19,050 4,445 30.4%Lot Sales 87,564 84,000 211,639 162,000 (49,639) (23.5%)Transfer Fees 237,633 290,000 260,930 276,000 15,070 5.8%Other 412,286 295,655 533,737 433,520 (100,217) (18.8%)Total Income 16,282,673 15,335,972 16,160,337 15,316,189 (844,148) (5.2%)

Food and Beverage 1,957 1,980 1,995 1,992 (3) (0.1%)Water 0 0 0 0 0 0.0%Pro Shop 351,183 300,484 404,150 345,601 (58,549) (14.5%)Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 24,485 26,586 28,697 26,400 (2,297) (8.0%)Total Cost of Goods 377,624 329,050 434,842 373,993 (60,849) (14.0%)

Gross Profit 15,905,049 15,006,922 15,725,495 14,942,196 (783,299.28) (5.0%)

ExpensesSalary and Wages 6,961,404 6,774,639 6,662,742 6,852,760 190,018 2.9%Employee Benefits 1,810,895 1,843,771 1,891,854 1,904,216 12,362 0.7%Maintenance and Repairs 1,149,350 679,592 907,850 668,301 (239,549) (26.4%)Supplies 1,621,395 1,074,563 1,143,924 1,058,482 (85,442) (7.5%)Outside Contracts 1,398,196 1,443,532 1,428,201 1,463,903 35,702 2.5%Contract Sanitation Service 21,985 22,440 21,844 0 (21,844) (100.0%)Insurance 420,613 449,326 421,217 415,925 (5,292) (1.3%)Utilities 887,769 919,909 903,477 966,153 62,676 6.9%Memberships, Training and Travel 76,759 89,484 75,423 100,475 25,052 33.2%Fuel and Oil 358,115 326,955 338,630 337,049 (1,581) (0.5%)Taxes and Permits 374,063 349,331 635,296 368,732 (266,564) (42.0%)Professional Services 154,370 279,229 295,115 216,334 (78,781) (26.7%)Membership Elections 29,460 20,400 21,270 22,500 1,230 5.8%Postage 89,611 109,335 88,726 105,731 17,005 19.2%Credit Card Fees & Interest Expense 121,048 107,315 127,177 108,150 (19,027) (15.0%)Other (165,909) 573,064 705,367 702,672 (2,695) (0.4%)Total Operating Expenses 15,309,124 15,062,885 15,668,110 15,291,382 (376,728) (2.4%)

Allocations - MAC 0 (177,729) (177,729) (185,295) (7,567) (4.3%)Allocations - F & A 0 (687,326) (687,327) (755,100) (67,773) (9.9%)Total Allocations 0 (865,055) (865,056) (940,395) (75,340) (8.7%)

Pre Depreciation Gross 595,925 809,092 922,440 591,209 (331,231) (35.9%)

Depreciation 1,605,420 1,732,317 1,684,148 1,662,040 (22,108) (1.3%)

Net Income / Cost of Operations (1,009,495) (923,225) (761,707) (1,070,831) (309,124) (40.6%)

Simple Cash FlowAdd: Depreciation 1,605,420 1,732,317 1,684,148 1,662,040 (22,108) (1.3%)Subtract: Capital Projects (1,277,328) (981,775) (775,115) (525,000) 250,115 32.3%Add: From Reserves 739,710 169,625 112,231 0 (112,231) (100.0%)Add: Funds for Carry Over Expenses 86,640 0 119,097 0 (119,097) (100.0%)Subtract: Carry Over Capital Projects (2,171,349) (822,610) (804,424) (173,973) 630,451 78.4%Add: Reserves for Carry Over Capital 2,171,349 822,610 804,424 173,973 (630,451) (78.4%)Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow 144,947 (3,058) 378,653 66,209 (312,444) (82.5%)

Bella Vista Village POA

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55,593

00

0(0)

Centra

l Main

tenanc

e1,3

93,232

01,3

93,232

1,393,

232(0)

79,857

1,473,

089(79

,857)

79,857

00

0(0)

Highla

nds Go

lf Cour

se Ma

intenan

ce540

,988

0540

,988

540,98

8(0)

42,460

583,44

8(42

,460)

42,460

00

0(0)

Brittan

y Golf

Cours

e Main

tenanc

e150

,017

0150

,017

150,01

7(0)

4,403

154,42

0(4,4

03)4,4

030

00

(0)GO

LF Ma

intenan

ce. SU

B-TOT

AL4,7

31,020

04,7

31,020

4,731,

020(0)

533,39

95,2

64,419

(533,3

99)533

,399

00

00

(0)

GOLF

TOTA

L7,9

97,822

345,60

17,6

52,221

7,652,

221(1)

586,51

08,2

38,731

(586,5

10)586

,510

00

00

(1)

Recre

ation A

dminis

tration

433,07

80

433,07

8433

,078

03,4

44436

,522

(3,444)

3,444

00

00

Branch

wood

Recre

ation C

enter

450,37

80

450,37

8450

,378

(0)63,

550513

,928

(63,55

0)63,

5500

00

(0)Rio

rdan H

all469

,344

1,992

467,35

2467

,352

(0)45,

078512

,430

(45,07

8)45,

0780

00

(0)R V

Park

197,40

30

197,40

3197

,403

04,5

72201

,975

(4,572)

4,572

00

00

R V St

orage

47,669

047,

66947,

669(0)

18,396

66,065

(18,39

6)18,

3960

00

(0)Ou

tside R

ec - M

etfield

230,20

40

230,20

4230

,204

030,

952261

,156

(30,95

2)30,

952(22

,000)

22,000

00

Highla

nds Gu

n Rang

e125

,390

26,400

98,990

98,990

(0)5,5

80104

,570

(5,580)

5,580

00

0(0)

Outsid

e Rec

- King

sdale

314,07

90

314,07

9314

,079

026,

272340

,351

(26,27

2)26,

272(37

,000)

37,000

00

Tennis

106,42

70

106,42

7106

,427

013,

166119

,593

(13,16

6)13,

166(14

,700)

14,700

00

Tanyar

d Cree

k Trail

16,392

016,

39216,

3920

2,544

18,936

(2,544)

2,544

00

00

Blowin

g Sprin

gs Tra

il15,

1200

15,120

15,120

0732

15,852

(732)

7320

00

0Ve

terans

Wall o

f Hono

r4,6

080

4,608

4,608

00

4,608

00

00

00

Loch L

omond

Dog P

ark900

0900

9000

0900

00

00

00

Metfie

ld Club

Recre

ation

92,614

092,

61492,

6140

092,

6140

00

00

0Loc

h Lom

ond Tr

ail39,

9800

39,980

39,980

(0)8,4

8448,

464(8,4

84)8,4

840

00

(0)RE

CREA

TION

TOTA

L2,5

43,589

28,392

2,515,

1972,5

15,197

(0)222

,770

2,737,

967(22

2,770)

222,77

0(73

,700)

73,700

00

(0)

0

BELL

A VIST

A VILL

AGE P

OA CO

NSOL

IDATE

D201

3 BUD

GET B

Y DEP

ARTM

ENT A

ND DI

VISION

Cost o

fGro

ssEx

p w/o

Net w

/oTo

talNe

t Gain

Capit

al Proj

ects&

Reser

veDe

btSim

ple

Reve

nue

Good

sPro

fitDe

prec.

Depre

c.De

prec.

Expen

sesor

(Loss)

Depre

c. U

nspeci

fied Ap

propri

ated

Fund

ingFin

ancing

Servi

ceCa

sh Flo

w

Clubs

Admin

.22,

2720

22,272

22,272

00

22,272

00

00

00

Highla

nds Cl

ub 140

,702

0140

,702

140,70

2(0)

52,044

192,74

6(52

,044)

52,044

00

0(0)

Metfie

ld Club

117,24

90

117,24

9117

,249

(0)69,

336186

,585

(69,33

6)69,

3360

00

(0)Loc

h Lom

ond Ya

cht Cl

ub153

,943

0153

,943

153,94

3(0)

48,521

202,46

4(48

,521)

48,521

(90,67

2)90,

6720

(0)Co

untry C

lub

256,87

70

256,87

7256

,877

(0)148

,587

405,46

4(14

8,587)

148,58

70

00

(0)Kin

gsdale

Grill

71,036

071,

03671,

036(0)

50,028

121,06

4(50

,028)

50,028

(1,372)

1,372

0(0)

CLUB

S TOT

AL762

,078

0762

,078

762,07

8(0)

368,51

61,1

30,594

(368,5

16)368

,516

(92,04

4)92,

0440

0(0)

Gener

al Golf

Opera

tions

965,16

40

965,16

4965

,164

00

965,16

40

00

00

0Bra

nchwo

od Go

lf Oper

ations

86,434

1,383

85,051

85,051

00

85,051

00

00

00

Metfie

ld Golf

Opera

tions

367,82

427,

995339

,829

339,82

9(0)

2,556

342,38

5(2,5

56)2,5

560

00

(0)Co

untry C

lub Go

lf Oper

ations

307,77

535,

596272

,179

272,17

9(0)

0272

,179

(0)0

00

0(0)

Kingsd

ale Go

lf Oper

ations

571,69

4145

,498

426,19

6426

,196

(0)20,

374446

,570

(20,37

4)20,

3740

00

(0)Sco

tsdale

Golf O

peratio

ns275

,804

13,825

261,97

9261

,979

(0)4,7

17266

,696

(4,717)

4,717

00

0(0)

Highla

nds Go

lf Oper

ations

292,84

713,

478279

,369

279,36

9(0)

5,520

284,88

9(5,5

20)5,5

200

00

(0)Tan

yard C

reek D

riving

Range

314,57

480,

869233

,705

233,70

5(0)

19,944

253,64

9(19

,944)

19,944

00

0(0)

Tanyar

d Repa

ir84,

68726,

95757,

73057,

730(0)

057,

730(0)

00

00

(0)GO

LF OP

ERAT

IONS.

SUB-T

OTAL

3,266,

802345

,601

2,921,

2012,9

21,201

(0)53,

1112,9

74,312

(53,11

1)53,

1110

00

0(0)

Scotsd

ale Go

lf Cour

se Ma

intenan

ce497

,383

0497

,383

497,38

3(0)

31,359

528,74

2(31

,359)

31,359

00

0(0)

Branch

wood

Golf C

ourse

Mainte

nance

154,03

70

154,03

7154

,037

(0)3,6

00157

,637

(3,600)

3,600

00

0(0)

Metfie

ld Golf

Cours

e Main

tenanc

e524

,576

0524

,576

524,57

6(0)

77,608

602,18

4(77

,608)

77,608

00

0(0)

Kingsw

ood Go

lf Cour

se Ma

intenan

ce448

,975

0448

,975

448,97

5(0)

81,518

530,49

3(81

,518)

81,518

00

0(0)

Count

ry Club

Golf C

ourse

Mainte

nance

522,29

00

522,29

0522

,290

(0)157

,001

679,29

1(15

7,001)

157,00

10

00

(0)Be

rksdal

e Golf

Cours

e Main

tenanc

e499

,523

0499

,523

499,52

3(0)

55,593

555,11

6(55

,593)

55,593

00

0(0)

Centra

l Main

tenanc

e1,3

93,232

01,3

93,232

1,393,

232(0)

79,857

1,473,

089(79

,857)

79,857

00

0(0)

Highla

nds Go

lf Cour

se Ma

intenan

ce540

,988

0540

,988

540,98

8(0)

42,460

583,44

8(42

,460)

42,460

00

0(0)

Brittan

y Golf

Cours

e Main

tenanc

e150

,017

0150

,017

150,01

7(0)

4,403

154,42

0(4,4

03)4,4

030

00

(0)GO

LF Ma

intenan

ce. SU

B-TOT

AL4,7

31,020

04,7

31,020

4,731,

020(0)

533,39

95,2

64,419

(533,3

99)533

,399

00

00

(0)

GOLF

TOTA

L7,9

97,822

345,60

17,6

52,221

7,652,

221(1)

586,51

08,2

38,731

(586,5

10)586

,510

00

00

(1)

Recre

ation A

dminis

tration

433,07

80

433,07

8433

,078

03,4

44436

,522

(3,444)

3,444

00

00

Branch

wood

Recre

ation C

enter

450,37

80

450,37

8450

,378

(0)63,

550513

,928

(63,55

0)63,

5500

00

(0)Rio

rdan H

all469

,344

1,992

467,35

2467

,352

(0)45,

078512

,430

(45,07

8)45,

0780

00

(0)R V

Park

197,40

30

197,40

3197

,403

04,5

72201

,975

(4,572)

4,572

00

00

R V St

orage

47,669

047,

66947,

669(0)

18,396

66,065

(18,39

6)18,

3960

00

(0)Ou

tside R

ec - M

etfield

230,20

40

230,20

4230

,204

030,

952261

,156

(30,95

2)30,

952(22

,000)

22,000

00

Highla

nds Gu

n Rang

e125

,390

26,400

98,990

98,990

(0)5,5

80104

,570

(5,580)

5,580

00

0(0)

Outsid

e Rec

- King

sdale

314,07

90

314,07

9314

,079

026,

272340

,351

(26,27

2)26,

272(37

,000)

37,000

00

Tennis

106,42

70

106,42

7106

,427

013,

166119

,593

(13,16

6)13,

166(14

,700)

14,700

00

Tanyar

d Cree

k Trail

16,392

016,

39216,

3920

2,544

18,936

(2,544)

2,544

00

00

Blowin

g Sprin

gs Tra

il15,

1200

15,120

15,120

0732

15,852

(732)

7320

00

0Ve

terans

Wall o

f Hono

r4,6

080

4,608

4,608

00

4,608

00

00

00

Loch L

omond

Dog P

ark900

0900

9000

0900

00

00

00

Metfie

ld Club

Recre

ation

92,614

092,

61492,

6140

092,

6140

00

00

0Loc

h Lom

ond Tr

ail39,

9800

39,980

39,980

(0)8,4

8448,

464(8,4

84)8,4

840

00

(0)RE

CREA

TION

TOTA

L2,5

43,589

28,392

2,515,

1972,5

15,197

(0)222

,770

2,737,

967(22

2,770)

222,77

0(73

,700)

73,700

00

(0)

0

BELL

A VIST

A VILL

AGE P

OA CO

NSOL

IDATE

D201

3 BUD

GET B

Y DEP

ARTM

ENT A

ND DI

VISION

Cos

t of

Gro

ssEx

p w

/oN

et w

/oTo

tal

Net

Gai

nC

apita

l Pro

ject

s&

Res

erve

Deb

tSi

mpl

e

Rev

enue

Goo

dsPr

ofit

Dep

rec.

Dep

rec.

Dep

rec.

Expe

nses

or (L

oss)

Dep

rec.

Uns

peci

fied

App

ropr

iate

dFu

ndin

gFi

nanc

ing

Serv

ice

Cas

h Fl

ow

Clu

bs A

dmin

.22

,272

022

,272

22,2

720

022

,272

00

00

00

Hig

hlan

ds C

lub

140,

702

014

0,70

214

0,70

2(0

)52

,044

192,

746

(52,

044)

52,0

440

00

(0)

Met

field

Clu

b11

7,24

90

117,

249

117,

249

(0)

69,3

3618

6,58

5(6

9,33

6)69

,336

00

0(0

)Lo

ch L

omon

d Ya

cht C

lub

153,

943

015

3,94

315

3,94

3(0

)48

,521

202,

464

(48,

521)

48,5

21(9

0,67

2)90

,672

0(0

)C

ount

ry C

lub

256,

877

025

6,87

725

6,87

7(0

)14

8,58

740

5,46

4(1

48,5

87)

148,

587

00

0(0

)Ki

ngsd

ale

Gril

l71

,036

071

,036

71,0

36(0

)50

,028

121,

064

(50,

028)

50,0

28(1

,372

)1,

372

0(0

)C

LUB

S TO

TAL

762,

078

076

2,07

876

2,07

8(0

)36

8,51

61,

130,

594

(368

,516

)36

8,51

6(9

2,04

4)92

,044

00

(0)

Gen

eral

Gol

f Ope

ratio

ns96

5,16

40

965,

164

965,

164

00

965,

164

00

00

00

Bran

chw

ood

Gol

f Ope

ratio

ns86

,434

1,38

385

,051

85,0

510

085

,051

00

00

00

Met

field

Gol

f Ope

ratio

ns36

7,82

427

,995

339,

829

339,

829

(0)

2,55

634

2,38

5(2

,556

)2,

556

00

0(0

)C

ount

ry C

lub

Gol

f Ope

ratio

ns30

7,77

535

,596

272,

179

272,

179

(0)

027

2,17

9(0

)0

00

0(0

)Ki

ngsd

ale

Gol

f Ope

ratio

ns57

1,69

414

5,49

842

6,19

642

6,19

6(0

)20

,374

446,

570

(20,

374)

20,3

740

00

(0)

Scot

sdal

e G

olf O

pera

tions

275,

804

13,8

2526

1,97

926

1,97

9(0

)4,

717

266,

696

(4,7

17)

4,71

70

00

(0)

Hig

hlan

ds G

olf O

pera

tions

292,

847

13,4

7827

9,36

927

9,36

9(0

)5,

520

284,

889

(5,5

20)

5,52

00

00

(0)

Tany

ard

Cre

ek D

rivin

g R

ange

314,

574

80,8

6923

3,70

523

3,70

5(0

)19

,944

253,

649

(19,

944)

19,9

440

00

(0)

Tany

ard

Rep

air

84,6

8726

,957

57,7

3057

,730

(0)

057

,730

(0)

00

00

(0)

GO

LF O

PER

ATIO

NS.

SU

B-TO

TAL

3,26

6,80

234

5,60

12,

921,

201

2,92

1,20

1(0

)53

,111

2,97

4,31

2(5

3,11

1)53

,111

00

00

(0)

Scot

sdal

e G

olf C

ours

e M

aint

enan

ce49

7,38

30

497,

383

497,

383

(0)

31,3

5952

8,74

2(3

1,35

9)31

,359

00

0(0

)Br

anch

woo

d G

olf C

ours

e M

aint

enan

ce15

4,03

70

154,

037

154,

037

(0)

3,60

015

7,63

7(3

,600

)3,

600

00

0(0

)M

etfie

ld G

olf C

ours

e M

aint

enan

ce52

4,57

60

524,

576

524,

576

(0)

77,6

0860

2,18

4(7

7,60

8)77

,608

00

0(0

)Ki

ngsw

ood

Gol

f Cou

rse

Mai

nten

ance

448,

975

044

8,97

544

8,97

5(0

)81

,518

530,

493

(81,

518)

81,5

180

00

(0)

Cou

ntry

Clu

b G

olf C

ours

e M

aint

enan

ce52

2,29

00

522,

290

522,

290

(0)

157,

001

679,

291

(157

,001

)15

7,00

10

00

(0)

Berk

sdal

e G

olf C

ours

e M

aint

enan

ce49

9,52

30

499,

523

499,

523

(0)

55,5

9355

5,11

6(5

5,59

3)55

,593

00

0(0

)C

entra

l Mai

nten

ance

1,39

3,23

20

1,39

3,23

21,

393,

232

(0)

79,8

571,

473,

089

(79,

857)

79,8

570

00

(0)

Hig

hlan

ds G

olf C

ours

e M

aint

enan

ce54

0,98

80

540,

988

540,

988

(0)

42,4

6058

3,44

8(4

2,46

0)42

,460

00

0(0

)Br

ittan

y G

olf C

ours

e M

aint

enan

ce15

0,01

70

150,

017

150,

017

(0)

4,40

315

4,42

0(4

,403

)4,

403

00

0(0

)G

OLF

Mai

nten

ance

. SU

B-TO

TAL

4,73

1,02

00

4,73

1,02

04,

731,

020

(0)

533,

399

5,26

4,41

9(5

33,3

99)

533,

399

00

00

(0)

GO

LF T

OTA

L7,

997,

822

345,

601

7,65

2,22

17,

652,

221

(1)

586,

510

8,23

8,73

1(5

86,5

10)

586,

510

00

00

(1)

Rec

reat

ion

Adm

inis

tratio

n43

3,07

80

433,

078

433,

078

03,

444

436,

522

(3,4

44)

3,44

40

00

0Br

anch

woo

d R

ecre

atio

n C

ente

r45

0,37

80

450,

378

450,

378

(0)

63,5

5051

3,92

8(6

3,55

0)63

,550

00

0(0

)R

iord

an H

all

469,

344

1,99

246

7,35

246

7,35

2(0

)45

,078

512,

430

(45,

078)

45,0

780

00

(0)

R V

Par

k19

7,40

30

197,

403

197,

403

04,

572

201,

975

(4,5

72)

4,57

20

00

0R

V S

tora

ge47

,669

047

,669

47,6

69(0

)18

,396

66,0

65(1

8,39

6)18

,396

00

0(0

)O

utsi

de R

ec -

Met

field

230,

204

023

0,20

423

0,20

40

30,9

5226

1,15

6(3

0,95

2)30

,952

(22,

000)

22,0

000

0H

ighl

ands

Gun

Ran

ge12

5,39

026

,400

98,9

9098

,990

(0)

5,58

010

4,57

0(5

,580

)5,

580

00

0(0

)O

utsi

de R

ec -

King

sdal

e31

4,07

90

314,

079

314,

079

026

,272

340,

351

(26,

272)

26,2

72(3

7,00

0)37

,000

00

Tenn

is10

6,42

70

106,

427

106,

427

013

,166

119,

593

(13,

166)

13,1

66(1

4,70

0)14

,700

00

Tany

ard

Cre

ek T

rail

16,3

920

16,3

9216

,392

02,

544

18,9

36(2

,544

)2,

544

00

00

Blow

ing

Sprin

gs T

rail

15,1

200

15,1

2015

,120

073

215

,852

(732

)73

20

00

0Ve

tera

ns W

all o

f Hon

or4,

608

04,

608

4,60

80

04,

608

00

00

00

Loch

Lom

ond

Dog

Par

k90

00

900

900

00

900

00

00

00

Met

field

Clu

b R

ecre

atio

n92

,614

092

,614

92,6

140

092

,614

00

00

00

Loch

Lom

ond

Trai

l39

,980

039

,980

39,9

80(0

)8,

484

48,4

64(8

,484

)8,

484

00

0(0

)R

ECR

EATI

ON

TO

TAL

2,54

3,58

928

,392

2,51

5,19

72,

515,

197

(0)

222,

770

2,73

7,96

7(2

22,7

70)

222,

770

(73,

700)

73,7

000

0(0

)

0

BEL

LA V

ISTA

VIL

LAG

E PO

A C

ON

SOLI

DA

TED

2013

BU

DG

ET B

Y D

EPA

RTM

ENT

AN

D D

IVIS

ION

Cost o

fGro

ssEx

p w/o

Net w

/oTo

talNe

t Gain

Capit

al Proj

ects&

Reser

veDe

btSim

ple

Reve

nue

Good

sPro

fitDe

prec.

Depre

c.De

prec.

Expen

sesor

(Loss)

Depre

c. U

nspeci

fied Ap

propri

ated

Fund

ingFin

ancing

Servi

ceCa

sh Flo

w

Clubs

Admin

.22,

2720

22,272

22,272

00

22,272

00

00

00

Highla

nds Cl

ub 140

,702

0140

,702

140,70

2(0)

52,044

192,74

6(52

,044)

52,044

00

0(0)

Metfie

ld Club

117,24

90

117,24

9117

,249

(0)69,

336186

,585

(69,33

6)69,

3360

00

(0)Loc

h Lom

ond Ya

cht Cl

ub153

,943

0153

,943

153,94

3(0)

48,521

202,46

4(48

,521)

48,521

(90,67

2)90,

6720

(0)Co

untry C

lub

256,87

70

256,87

7256

,877

(0)148

,587

405,46

4(14

8,587)

148,58

70

00

(0)Kin

gsdale

Grill

71,036

071,

03671,

036(0)

50,028

121,06

4(50

,028)

50,028

(1,372)

1,372

0(0)

CLUB

S TOT

AL762

,078

0762

,078

762,07

8(0)

368,51

61,1

30,594

(368,5

16)368

,516

(92,04

4)92,

0440

0(0)

Gener

al Golf

Opera

tions

965,16

40

965,16

4965

,164

00

965,16

40

00

00

0Bra

nchwo

od Go

lf Oper

ations

86,434

1,383

85,051

85,051

00

85,051

00

00

00

Metfie

ld Golf

Opera

tions

367,82

427,

995339

,829

339,82

9(0)

2,556

342,38

5(2,5

56)2,5

560

00

(0)Co

untry C

lub Go

lf Oper

ations

307,77

535,

596272

,179

272,17

9(0)

0272

,179

(0)0

00

0(0)

Kingsd

ale Go

lf Oper

ations

571,69

4145

,498

426,19

6426

,196

(0)20,

374446

,570

(20,37

4)20,

3740

00

(0)Sco

tsdale

Golf O

peratio

ns275

,804

13,825

261,97

9261

,979

(0)4,7

17266

,696

(4,717)

4,717

00

0(0)

Highla

nds Go

lf Oper

ations

292,84

713,

478279

,369

279,36

9(0)

5,520

284,88

9(5,5

20)5,5

200

00

(0)Tan

yard C

reek D

riving

Range

314,57

480,

869233

,705

233,70

5(0)

19,944

253,64

9(19

,944)

19,944

00

0(0)

Tanyar

d Repa

ir84,

68726,

95757,

73057,

730(0)

057,

730(0)

00

00

(0)GO

LF OP

ERAT

IONS.

SUB-T

OTAL

3,266,

802345

,601

2,921,

2012,9

21,201

(0)53,

1112,9

74,312

(53,11

1)53,

1110

00

0(0)

Scotsd

ale Go

lf Cour

se Ma

intenan

ce497

,383

0497

,383

497,38

3(0)

31,359

528,74

2(31

,359)

31,359

00

0(0)

Branch

wood

Golf C

ourse

Mainte

nance

154,03

70

154,03

7154

,037

(0)3,6

00157

,637

(3,600)

3,600

00

0(0)

Metfie

ld Golf

Cours

e Main

tenanc

e524

,576

0524

,576

524,57

6(0)

77,608

602,18

4(77

,608)

77,608

00

0(0)

Kingsw

ood Go

lf Cour

se Ma

intenan

ce448

,975

0448

,975

448,97

5(0)

81,518

530,49

3(81

,518)

81,518

00

0(0)

Count

ry Club

Golf C

ourse

Mainte

nance

522,29

00

522,29

0522

,290

(0)157

,001

679,29

1(15

7,001)

157,00

10

00

(0)Be

rksdal

e Golf

Cours

e Main

tenanc

e499

,523

0499

,523

499,52

3(0)

55,593

555,11

6(55

,593)

55,593

00

0(0)

Centra

l Main

tenanc

e1,3

93,232

01,3

93,232

1,393,

232(0)

79,857

1,473,

089(79

,857)

79,857

00

0(0)

Highla

nds Go

lf Cour

se Ma

intenan

ce540

,988

0540

,988

540,98

8(0)

42,460

583,44

8(42

,460)

42,460

00

0(0)

Brittan

y Golf

Cours

e Main

tenanc

e150

,017

0150

,017

150,01

7(0)

4,403

154,42

0(4,4

03)4,4

030

00

(0)GO

LF Ma

intenan

ce. SU

B-TOT

AL4,7

31,020

04,7

31,020

4,731,

020(0)

533,39

95,2

64,419

(533,3

99)533

,399

00

00

(0)

GOLF

TOTA

L7,9

97,822

345,60

17,6

52,221

7,652,

221(1)

586,51

08,2

38,731

(586,5

10)586

,510

00

00

(1)

Recre

ation A

dminis

tration

433,07

80

433,07

8433

,078

03,4

44436

,522

(3,444)

3,444

00

00

Branch

wood

Recre

ation C

enter

450,37

80

450,37

8450

,378

(0)63,

550513

,928

(63,55

0)63,

5500

00

(0)Rio

rdan H

all469

,344

1,992

467,35

2467

,352

(0)45,

078512

,430

(45,07

8)45,

0780

00

(0)R V

Park

197,40

30

197,40

3197

,403

04,5

72201

,975

(4,572)

4,572

00

00

R V St

orage

47,669

047,

66947,

669(0)

18,396

66,065

(18,39

6)18,

3960

00

(0)Ou

tside R

ec - M

etfield

230,20

40

230,20

4230

,204

030,

952261

,156

(30,95

2)30,

952(22

,000)

22,000

00

Highla

nds Gu

n Rang

e125

,390

26,400

98,990

98,990

(0)5,5

80104

,570

(5,580)

5,580

00

0(0)

Outsid

e Rec

- King

sdale

314,07

90

314,07

9314

,079

026,

272340

,351

(26,27

2)26,

272(37

,000)

37,000

00

Tennis

106,42

70

106,42

7106

,427

013,

166119

,593

(13,16

6)13,

166(14

,700)

14,700

00

Tanyar

d Cree

k Trail

16,392

016,

39216,

3920

2,544

18,936

(2,544)

2,544

00

00

Blowin

g Sprin

gs Tra

il15,

1200

15,120

15,120

0732

15,852

(732)

7320

00

0Ve

terans

Wall o

f Hono

r4,6

080

4,608

4,608

00

4,608

00

00

00

Loch L

omond

Dog P

ark900

0900

9000

0900

00

00

00

Metfie

ld Club

Recre

ation

92,614

092,

61492,

6140

092,

6140

00

00

0Loc

h Lom

ond Tr

ail39,

9800

39,980

39,980

(0)8,4

8448,

464(8,4

84)8,4

840

00

(0)RE

CREA

TION

TOTA

L2,5

43,589

28,392

2,515,

1972,5

15,197

(0)222

,770

2,737,

967(22

2,770)

222,77

0(73

,700)

73,700

00

(0)

0

BELL

A VIST

A VILL

AGE P

OA CO

NSOL

IDATE

D201

3 BUD

GET B

Y DEP

ARTM

ENT A

ND DI

VISION

19

2013 Annual Budget

Lakes

& Park

s814

,108

0814

,108

814,10

80

50,736

864,84

4(50

,736)

50,736

00

00

Fisher

ies an

d Wate

r Qual

ity 311

,432

0311

,432

311,43

20

17,580

329,01

2(17

,580)

17,580

00

00

Lake A

nn34,

6850

34,685

34,685

(0)3,5

0438,

189(3,5

04)3,5

040

00

(0)Lak

e Aval

on34,

6850

34,685

34,685

(0)6,2

2840,

913(6,2

28)6,2

280

00

(0)Lak

e Britta

ny29,

6000

29,600

29,600

02,3

8831,

988(2,3

88)2,3

880

00

0Loc

h Lom

ond47,

5530

47,553

47,553

(0)1,7

5249,

305(1,7

52)1,7

520

00

(0)Lak

e Norw

ood25,

1030

25,103

25,103

(0)2,3

8827,

491(2,3

88)2,3

880

00

(0)Lak

e Rayb

urn25,

0910

25,091

25,091

(0)2,3

8827,

479(2,3

88)2,3

880

00

(0)Lak

e Wind

sor23,

8450

23,845

23,845

(0)20,

42444,

269(20

,424)

20,424

00

0(0)

Loch L

omond

Marina

87,841

087,

84187,

841(0)

12,828

100,66

9(12

,828)

12,828

00

0(0)

LAKE

S DIVI

SION T

OTAL

1,433,

9440

1,433,

9441,4

33,944

(0)120

,216

1,554,

160(12

0,216)

120,21

60

00

0(0)

Mainte

nance

& Cons

truction

Admin

.53,

2000

53,200

53,200

05,9

3959,

139(5,9

39)5,9

390

00

0Str

eets -

Comb

ined

90,000

090,

00090,

0000

78,302

168,30

2(78

,302)

78,302

00

00

Vehic

le/Equi

pment

Mainte

nance

00

00

(0)5,0

645,0

64(5,0

64)5,0

640

00

(0)HV

AC-R

Mainte

nance

00

0(0)

00

(0)0

00

00

0Sa

nitation

00

00

00

00

00

00

0Fac

ilities M

ainten

ance

00

00

(0)18,

70818,

708(18

,708)

18,708

00

0(0)

Stump

Dump

119,62

00

119,62

0119

,620

(0)21,

324140

,944

(21,32

4)21,

3240

00

(0)Ge

neral G

rounds

Mainte

nance

00

00

(0)30,

04830,

048(30

,048)

30,048

00

0(0)

MAINT

ENAN

CE &

CONS

TRUC

TION T

OTAL

262,82

00

262,82

0262

,820

0159

,385

422,20

5(15

9,385)

159,38

50

00

00

Water

7,722,

6122,0

85,209

5,637,

4033,9

21,161

1,716,

2421,0

62,817

4,983,

978653

,425

1,062,

817(55

9,000)

0(32

5,000)

832,24

2WA

TER D

EPT. T

OTAL

7,722,

6122,0

85,209

5,637,

4033,9

21,161

1,716,

2421,0

62,817

4,983,

978653

,425

1,062,

817(55

9,000)

00

(325,0

00)832

,242

Gener

al Mana

ger's O

ffice

883,43

60

883,43

6733

,436

150,00

00

733,43

6150

,000

0(15

0,000)

00

0Me

mbers

' Com

munic

ation

359,97

90

359,97

9359

,979

00

359,97

90

00

00

0Co

mmuni

ty Outre

ach121

,446

0121

,446

121,44

60

0121

,446

00

00

00

Printin

g & Of

fice Se

rvices

00

00

(0)3,1

083,1

08(3,1

08)3,1

080

00

(0)Hu

man R

esourc

es 0

00

00

00

00

00

00

Legal

281,17

60

281,17

6281

,176

(0)0

281,17

6(0)

00

00

(0)Acc

ounting

0

00

(0)0

8787

(87)

870

00

0Me

mbers

hip Se

rvices

00

00

(0)15,

06015,

060(15

,060)

15,060

00

0(0)

Informa

tion Te

chnolo

gy 0

00

(375,0

00)375

,000

147,70

0(22

7,300)

227,30

0147

,700

(383,2

29)8,2

290

0We

bsite

80,413

080,

41380,

413(0)

080,

413(0)

00

00

(0)Ge

neral I

ncome

259,40

30

259,40

3250

,752

8,651

0250

,752

8,651

00

00

8,651

Lots a

nd For

eclosu

res155

,851

0155

,851

155,85

10

0155

,851

00

00

00

Leased

to Cit

y of B

ella Vis

ta11,

4120

11,412

11,412

038,

68850,

100(38

,688)

38,688

00

00

Marke

ting162

,819

0162

,819

105,26

157,

5580

105,26

157,

5580

057,

558AD

MINIST

RATIO

N TO

TAL

2,315,

9370

2,315,

9371,7

24,727

591,21

0204

,643

1,929,

370386

,567

204,64

3(53

3,229)

8,229

00

66,210

TOTA

L23,

038,80

12,4

59,202

20,579

,599

18,272

,148

2,307,

4512,7

24,857

20,997

,005

(417,4

06)2,7

24,857

(1,257,

973)

173,97

30

(325,0

00)898

,451

Lakes

& Park

s814

,108

0814

,108

814,10

80

50,736

864,84

4(50

,736)

50,736

00

00

Fisher

ies an

d Wate

r Qual

ity 311

,432

0311

,432

311,43

20

17,580

329,01

2(17

,580)

17,580

00

00

Lake A

nn34,

6850

34,685

34,685

(0)3,5

0438,

189(3,5

04)3,5

040

00

(0)Lak

e Aval

on34,

6850

34,685

34,685

(0)6,2

2840,

913(6,2

28)6,2

280

00

(0)Lak

e Britta

ny29,

6000

29,600

29,600

02,3

8831,

988(2,3

88)2,3

880

00

0Loc

h Lom

ond47,

5530

47,553

47,553

(0)1,7

5249,

305(1,7

52)1,7

520

00

(0)Lak

e Norw

ood25,

1030

25,103

25,103

(0)2,3

8827,

491(2,3

88)2,3

880

00

(0)Lak

e Rayb

urn25,

0910

25,091

25,091

(0)2,3

8827,

479(2,3

88)2,3

880

00

(0)Lak

e Wind

sor23,

8450

23,845

23,845

(0)20,

42444,

269(20

,424)

20,424

00

0(0)

Loch L

omond

Marina

87,841

087,

84187,

841(0)

12,828

100,66

9(12

,828)

12,828

00

0(0)

LAKE

S DIVI

SION T

OTAL

1,433,

9440

1,433,

9441,4

33,944

(0)120

,216

1,554,

160(12

0,216)

120,21

60

00

0(0)

Mainte

nance

& Cons

truction

Admin

.53,

2000

53,200

53,200

05,9

3959,

139(5,9

39)5,9

390

00

0Str

eets -

Comb

ined

90,000

090,

00090,

0000

78,302

168,30

2(78

,302)

78,302

00

00

Vehic

le/Equi

pment

Mainte

nance

00

00

(0)5,0

645,0

64(5,0

64)5,0

640

00

(0)HV

AC-R

Mainte

nance

00

0(0)

00

(0)0

00

00

0Sa

nitation

00

00

00

00

00

00

0Fac

ilities M

ainten

ance

00

00

(0)18,

70818,

708(18

,708)

18,708

00

0(0)

Stump

Dump

119,62

00

119,62

0119

,620

(0)21,

324140

,944

(21,32

4)21,

3240

00

(0)Ge

neral G

rounds

Mainte

nance

00

00

(0)30,

04830,

048(30

,048)

30,048

00

0(0)

MAINT

ENAN

CE &

CONS

TRUC

TION T

OTAL

262,82

00

262,82

0262

,820

0159

,385

422,20

5(15

9,385)

159,38

50

00

00

Water

7,722,

6122,0

85,209

5,637,

4033,9

21,161

1,716,

2421,0

62,817

4,983,

978653

,425

1,062,

817(55

9,000)

0(32

5,000)

832,24

2WA

TER D

EPT. T

OTAL

7,722,

6122,0

85,209

5,637,

4033,9

21,161

1,716,

2421,0

62,817

4,983,

978653

,425

1,062,

817(55

9,000)

00

(325,0

00)832

,242

Gener

al Mana

ger's O

ffice

883,43

60

883,43

6733

,436

150,00

00

733,43

6150

,000

0(15

0,000)

00

0Me

mbers

' Com

munic

ation

359,97

90

359,97

9359

,979

00

359,97

90

00

00

0Co

mmuni

ty Outre

ach121

,446

0121

,446

121,44

60

0121

,446

00

00

00

Printin

g & Of

fice Se

rvices

00

00

(0)3,1

083,1

08(3,1

08)3,1

080

00

(0)Hu

man R

esourc

es 0

00

00

00

00

00

00

Legal

281,17

60

281,17

6281

,176

(0)0

281,17

6(0)

00

00

(0)Acc

ounting

0

00

(0)0

8787

(87)

870

00

0Me

mbers

hip Se

rvices

00

00

(0)15,

06015,

060(15

,060)

15,060

00

0(0)

Informa

tion Te

chnolo

gy 0

00

(375,0

00)375

,000

147,70

0(22

7,300)

227,30

0147

,700

(383,2

29)8,2

290

0We

bsite

80,413

080,

41380,

413(0)

080,

413(0)

00

00

(0)Ge

neral I

ncome

259,40

30

259,40

3250

,752

8,651

0250

,752

8,651

00

00

8,651

Lots a

nd For

eclosu

res155

,851

0155

,851

155,85

10

0155

,851

00

00

00

Leased

to Cit

y of B

ella Vis

ta11,

4120

11,412

11,412

038,

68850,

100(38

,688)

38,688

00

00

Marke

ting162

,819

0162

,819

105,26

157,

5580

105,26

157,

5580

057,

558AD

MINIST

RATIO

N TO

TAL

2,315,

9370

2,315,

9371,7

24,727

591,21

0204

,643

1,929,

370386

,567

204,64

3(53

3,229)

8,229

00

66,210

TOTA

L23,

038,80

12,4

59,202

20,579

,599

18,272

,148

2,307,

4512,7

24,857

20,997

,005

(417,4

06)2,7

24,857

(1,257,

973)

173,97

30

(325,0

00)898

,451

Cost o

fGro

ssEx

p w/o

Net w

/oTo

talNe

t Gain

Capit

al Proj

ects&

Reser

veDe

btSim

ple

Reve

nue

Good

sPro

fitDe

prec.

Depre

c.De

prec.

Expen

sesor

(Loss)

Depre

c. U

nspeci

fied Ap

propri

ated

Fund

ingFin

ancing

Servi

ceCa

sh Flo

w

Clubs

Admin

.22,

2720

22,272

22,272

00

22,272

00

00

00

Highla

nds Cl

ub 140

,702

0140

,702

140,70

2(0)

52,044

192,74

6(52

,044)

52,044

00

0(0)

Metfie

ld Club

117,24

90

117,24

9117

,249

(0)69,

336186

,585

(69,33

6)69,

3360

00

(0)Loc

h Lom

ond Ya

cht Cl

ub153

,943

0153

,943

153,94

3(0)

48,521

202,46

4(48

,521)

48,521

(90,67

2)90,

6720

(0)Co

untry C

lub

256,87

70

256,87

7256

,877

(0)148

,587

405,46

4(14

8,587)

148,58

70

00

(0)Kin

gsdale

Grill

71,036

071,

03671,

036(0)

50,028

121,06

4(50

,028)

50,028

(1,372)

1,372

0(0)

CLUB

S TOT

AL762

,078

0762

,078

762,07

8(0)

368,51

61,1

30,594

(368,5

16)368

,516

(92,04

4)92,

0440

0(0)

Gener

al Golf

Opera

tions

965,16

40

965,16

4965

,164

00

965,16

40

00

00

0Bra

nchwo

od Go

lf Oper

ations

86,434

1,383

85,051

85,051

00

85,051

00

00

00

Metfie

ld Golf

Opera

tions

367,82

427,

995339

,829

339,82

9(0)

2,556

342,38

5(2,5

56)2,5

560

00

(0)Co

untry C

lub Go

lf Oper

ations

307,77

535,

596272

,179

272,17

9(0)

0272

,179

(0)0

00

0(0)

Kingsd

ale Go

lf Oper

ations

571,69

4145

,498

426,19

6426

,196

(0)20,

374446

,570

(20,37

4)20,

3740

00

(0)Sco

tsdale

Golf O

peratio

ns275

,804

13,825

261,97

9261

,979

(0)4,7

17266

,696

(4,717)

4,717

00

0(0)

Highla

nds Go

lf Oper

ations

292,84

713,

478279

,369

279,36

9(0)

5,520

284,88

9(5,5

20)5,5

200

00

(0)Tan

yard C

reek D

riving

Range

314,57

480,

869233

,705

233,70

5(0)

19,944

253,64

9(19

,944)

19,944

00

0(0)

Tanyar

d Repa

ir84,

68726,

95757,

73057,

730(0)

057,

730(0)

00

00

(0)GO

LF OP

ERAT

IONS.

SUB-T

OTAL

3,266,

802345

,601

2,921,

2012,9

21,201

(0)53,

1112,9

74,312

(53,11

1)53,

1110

00

0(0)

Scotsd

ale Go

lf Cour

se Ma

intenan

ce497

,383

0497

,383

497,38

3(0)

31,359

528,74

2(31

,359)

31,359

00

0(0)

Branch

wood

Golf C

ourse

Mainte

nance

154,03

70

154,03

7154

,037

(0)3,6

00157

,637

(3,600)

3,600

00

0(0)

Metfie

ld Golf

Cours

e Main

tenanc

e524

,576

0524

,576

524,57

6(0)

77,608

602,18

4(77

,608)

77,608

00

0(0)

Kingsw

ood Go

lf Cour

se Ma

intenan

ce448

,975

0448

,975

448,97

5(0)

81,518

530,49

3(81

,518)

81,518

00

0(0)

Count

ry Club

Golf C

ourse

Mainte

nance

522,29

00

522,29

0522

,290

(0)157

,001

679,29

1(15

7,001)

157,00

10

00

(0)Be

rksdal

e Golf

Cours

e Main

tenanc

e499

,523

0499

,523

499,52

3(0)

55,593

555,11

6(55

,593)

55,593

00

0(0)

Centra

l Main

tenanc

e1,3

93,232

01,3

93,232

1,393,

232(0)

79,857

1,473,

089(79

,857)

79,857

00

0(0)

Highla

nds Go

lf Cour

se Ma

intenan

ce540

,988

0540

,988

540,98

8(0)

42,460

583,44

8(42

,460)

42,460

00

0(0)

Brittan

y Golf

Cours

e Main

tenanc

e150

,017

0150

,017

150,01

7(0)

4,403

154,42

0(4,4

03)4,4

030

00

(0)GO

LF Ma

intenan

ce. SU

B-TOT

AL4,7

31,020

04,7

31,020

4,731,

020(0)

533,39

95,2

64,419

(533,3

99)533

,399

00

00

(0)

GOLF

TOTA

L7,9

97,822

345,60

17,6

52,221

7,652,

221(1)

586,51

08,2

38,731

(586,5

10)586

,510

00

00

(1)

Recre

ation A

dminis

tration

433,07

80

433,07

8433

,078

03,4

44436

,522

(3,444)

3,444

00

00

Branch

wood

Recre

ation C

enter

450,37

80

450,37

8450

,378

(0)63,

550513

,928

(63,55

0)63,

5500

00

(0)Rio

rdan H

all469

,344

1,992

467,35

2467

,352

(0)45,

078512

,430

(45,07

8)45,

0780

00

(0)R V

Park

197,40

30

197,40

3197

,403

04,5

72201

,975

(4,572)

4,572

00

00

R V St

orage

47,669

047,

66947,

669(0)

18,396

66,065

(18,39

6)18,

3960

00

(0)Ou

tside R

ec - M

etfield

230,20

40

230,20

4230

,204

030,

952261

,156

(30,95

2)30,

952(22

,000)

22,000

00

Highla

nds Gu

n Rang

e125

,390

26,400

98,990

98,990

(0)5,5

80104

,570

(5,580)

5,580

00

0(0)

Outsid

e Rec

- King

sdale

314,07

90

314,07

9314

,079

026,

272340

,351

(26,27

2)26,

272(37

,000)

37,000

00

Tennis

106,42

70

106,42

7106

,427

013,

166119

,593

(13,16

6)13,

166(14

,700)

14,700

00

Tanyar

d Cree

k Trail

16,392

016,

39216,

3920

2,544

18,936

(2,544)

2,544

00

00

Blowin

g Sprin

gs Tra

il15,

1200

15,120

15,120

0732

15,852

(732)

7320

00

0Ve

terans

Wall o

f Hono

r4,6

080

4,608

4,608

00

4,608

00

00

00

Loch L

omond

Dog P

ark900

0900

9000

0900

00

00

00

Metfie

ld Club

Recre

ation

92,614

092,

61492,

6140

092,

6140

00

00

0Loc

h Lom

ond Tr

ail39,

9800

39,980

39,980

(0)8,4

8448,

464(8,4

84)8,4

840

00

(0)RE

CREA

TION

TOTA

L2,5

43,589

28,392

2,515,

1972,5

15,197

(0)222

,770

2,737,

967(22

2,770)

222,77

0(73

,700)

73,700

00

(0)

0

BELL

A VIST

A VILL

AGE P

OA CO

NSOL

IDATE

D201

3 BUD

GET B

Y DEP

ARTM

ENT A

ND DI

VISION

Cos

t of

Gro

ssEx

p w

/oN

et w

/oTo

tal

Net

Gai

nC

apita

l Pro

ject

s&

Res

erve

Deb

tSi

mpl

e

Rev

enue

Goo

dsPr

ofit

Dep

rec.

Dep

rec.

Dep

rec.

Expe

nses

or (L

oss)

Dep

rec.

Uns

peci

fied

App

ropr

iate

dFu

ndin

gFi

nanc

ing

Serv

ice

Cas

h Fl

ow

Clu

bs A

dmin

.22

,272

022

,272

22,2

720

022

,272

00

00

00

Hig

hlan

ds C

lub

140,

702

014

0,70

214

0,70

2(0

)52

,044

192,

746

(52,

044)

52,0

440

00

(0)

Met

field

Clu

b11

7,24

90

117,

249

117,

249

(0)

69,3

3618

6,58

5(6

9,33

6)69

,336

00

0(0

)Lo

ch L

omon

d Ya

cht C

lub

153,

943

015

3,94

315

3,94

3(0

)48

,521

202,

464

(48,

521)

48,5

21(9

0,67

2)90

,672

0(0

)C

ount

ry C

lub

256,

877

025

6,87

725

6,87

7(0

)14

8,58

740

5,46

4(1

48,5

87)

148,

587

00

0(0

)Ki

ngsd

ale

Gril

l71

,036

071

,036

71,0

36(0

)50

,028

121,

064

(50,

028)

50,0

28(1

,372

)1,

372

0(0

)C

LUB

S TO

TAL

762,

078

076

2,07

876

2,07

8(0

)36

8,51

61,

130,

594

(368

,516

)36

8,51

6(9

2,04

4)92

,044

00

(0)

Gen

eral

Gol

f Ope

ratio

ns96

5,16

40

965,

164

965,

164

00

965,

164

00

00

00

Bran

chw

ood

Gol

f Ope

ratio

ns86

,434

1,38

385

,051

85,0

510

085

,051

00

00

00

Met

field

Gol

f Ope

ratio

ns36

7,82

427

,995

339,

829

339,

829

(0)

2,55

634

2,38

5(2

,556

)2,

556

00

0(0

)C

ount

ry C

lub

Gol

f Ope

ratio

ns30

7,77

535

,596

272,

179

272,

179

(0)

027

2,17

9(0

)0

00

0(0

)Ki

ngsd

ale

Gol

f Ope

ratio

ns57

1,69

414

5,49

842

6,19

642

6,19

6(0

)20

,374

446,

570

(20,

374)

20,3

740

00

(0)

Scot

sdal

e G

olf O

pera

tions

275,

804

13,8

2526

1,97

926

1,97

9(0

)4,

717

266,

696

(4,7

17)

4,71

70

00

(0)

Hig

hlan

ds G

olf O

pera

tions

292,

847

13,4

7827

9,36

927

9,36

9(0

)5,

520

284,

889

(5,5

20)

5,52

00

00

(0)

Tany

ard

Cre

ek D

rivin

g R

ange

314,

574

80,8

6923

3,70

523

3,70

5(0

)19

,944

253,

649

(19,

944)

19,9

440

00

(0)

Tany

ard

Rep

air

84,6

8726

,957

57,7

3057

,730

(0)

057

,730

(0)

00

00

(0)

GO

LF O

PER

ATIO

NS.

SU

B-TO

TAL

3,26

6,80

234

5,60

12,

921,

201

2,92

1,20

1(0

)53

,111

2,97

4,31

2(5

3,11

1)53

,111

00

00

(0)

Scot

sdal

e G

olf C

ours

e M

aint

enan

ce49

7,38

30

497,

383

497,

383

(0)

31,3

5952

8,74

2(3

1,35

9)31

,359

00

0(0

)Br

anch

woo

d G

olf C

ours

e M

aint

enan

ce15

4,03

70

154,

037

154,

037

(0)

3,60

015

7,63

7(3

,600

)3,

600

00

0(0

)M

etfie

ld G

olf C

ours

e M

aint

enan

ce52

4,57

60

524,

576

524,

576

(0)

77,6

0860

2,18

4(7

7,60

8)77

,608

00

0(0

)Ki

ngsw

ood

Gol

f Cou

rse

Mai

nten

ance

448,

975

044

8,97

544

8,97

5(0

)81

,518

530,

493

(81,

518)

81,5

180

00

(0)

Cou

ntry

Clu

b G

olf C

ours

e M

aint

enan

ce52

2,29

00

522,

290

522,

290

(0)

157,

001

679,

291

(157

,001

)15

7,00

10

00

(0)

Berk

sdal

e G

olf C

ours

e M

aint

enan

ce49

9,52

30

499,

523

499,

523

(0)

55,5

9355

5,11

6(5

5,59

3)55

,593

00

0(0

)C

entra

l Mai

nten

ance

1,39

3,23

20

1,39

3,23

21,

393,

232

(0)

79,8

571,

473,

089

(79,

857)

79,8

570

00

(0)

Hig

hlan

ds G

olf C

ours

e M

aint

enan

ce54

0,98

80

540,

988

540,

988

(0)

42,4

6058

3,44

8(4

2,46

0)42

,460

00

0(0

)Br

ittan

y G

olf C

ours

e M

aint

enan

ce15

0,01

70

150,

017

150,

017

(0)

4,40

315

4,42

0(4

,403

)4,

403

00

0(0

)G

OLF

Mai

nten

ance

. SU

B-TO

TAL

4,73

1,02

00

4,73

1,02

04,

731,

020

(0)

533,

399

5,26

4,41

9(5

33,3

99)

533,

399

00

00

(0)

GO

LF T

OTA

L7,

997,

822

345,

601

7,65

2,22

17,

652,

221

(1)

586,

510

8,23

8,73

1(5

86,5

10)

586,

510

00

00

(1)

Rec

reat

ion

Adm

inis

tratio

n43

3,07

80

433,

078

433,

078

03,

444

436,

522

(3,4

44)

3,44

40

00

0Br

anch

woo

d R

ecre

atio

n C

ente

r45

0,37

80

450,

378

450,

378

(0)

63,5

5051

3,92

8(6

3,55

0)63

,550

00

0(0

)R

iord

an H

all

469,

344

1,99

246

7,35

246

7,35

2(0

)45

,078

512,

430

(45,

078)

45,0

780

00

(0)

R V

Par

k19

7,40

30

197,

403

197,

403

04,

572

201,

975

(4,5

72)

4,57

20

00

0R

V S

tora

ge47

,669

047

,669

47,6

69(0

)18

,396

66,0

65(1

8,39

6)18

,396

00

0(0

)O

utsi

de R

ec -

Met

field

230,

204

023

0,20

423

0,20

40

30,9

5226

1,15

6(3

0,95

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(22,

000)

22,0

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0H

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ands

Gun

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5,39

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98,9

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e31

4,07

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314,

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314,

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340,

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00

Tenn

is10

6,42

70

106,

427

106,

427

013

,166

119,

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(13,

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13,1

66(1

4,70

0)14

,700

00

Tany

ard

Cre

ek T

rail

16,3

920

16,3

9216

,392

02,

544

18,9

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Blow

ing

Sprin

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rail

15,1

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15,1

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20

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0Ve

tera

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all o

f Hon

or4,

608

04,

608

4,60

80

04,

608

00

00

00

Loch

Lom

ond

Dog

Par

k90

00

900

900

00

900

00

00

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Met

field

Clu

b R

ecre

atio

n92

,614

092

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92,6

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092

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00

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Loch

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l39

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039

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)8,

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0(0

)R

ECR

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ON

TO

TAL

2,54

3,58

928

,392

2,51

5,19

72,

515,

197

(0)

222,

770

2,73

7,96

7(2

22,7

70)

222,

770

(73,

700)

73,7

000

0(0

)

0

BEL

LA V

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LAG

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A C

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Y D

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(con

tinue

d)

20

Cost o

fGro

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p w/o

Net w

/oTo

talNe

t Gain

Ca

pital P

roject

s &Re

serve

Debt

Simple

R

evenu

eGo

ods

Profit

Depre

c.De

prec.

Depre

c.Ex

penses

or (Lo

ss)De

prec.

Unsp

ecified

Appro

priate

dFu

nding

Financ

ingSe

rvice

Cash

Flow

Clubs

Admin

.22,

2720

22,272

22,272

00

22,272

00

00

00

Highla

nds Cl

ub 140

,702

0140

,702

140,70

2(0)

52,044

192,74

6(52

,044)

52,044

00

0(0)

Metfie

ld Club

117,24

90

117,24

9117

,249

(0)69,

336186

,585

(69,33

6)69,

3360

00

(0)Loc

h Lom

ond Ya

cht Cl

ub153

,943

0153

,943

153,94

3(0)

48,521

202,46

4(48

,521)

48,521

(90,67

2)90,

6720

(0)Co

untry C

lub

256,87

70

256,87

7256

,877

(0)148

,587

405,46

4(14

8,587)

148,58

70

00

(0)Kin

gsdale

Grill

71,036

071,

03671,

036(0)

50,028

121,06

4(50

,028)

50,028

(1,372)

1,372

0(0)

CLUB

S TOT

AL762

,078

0762

,078

762,07

8(0)

368,51

61,1

30,594

(368,5

16)368

,516

(92,04

4)92,

0440

0(0)

Gener

al Golf

Opera

tions

965,16

40

965,16

4965

,164

00

965,16

40

00

00

0Bra

nchwo

od Go

lf Oper

ations

86,434

1,383

85,051

85,051

00

85,051

00

00

00

Metfie

ld Golf

Opera

tions

367,82

427,

995339

,829

339,82

9(0)

2,556

342,38

5(2,5

56)2,5

560

00

(0)Co

untry C

lub Go

lf Oper

ations

307,77

535,

596272

,179

272,17

9(0)

0272

,179

(0)0

00

0(0)

Kingsd

ale Go

lf Oper

ations

571,69

4145

,498

426,19

6426

,196

(0)20,

374446

,570

(20,37

4)20,

3740

00

(0)Sco

tsdale

Golf O

peratio

ns275

,804

13,825

261,97

9261

,979

(0)4,7

17266

,696

(4,717)

4,717

00

0(0)

Highla

nds Go

lf Oper

ations

292,84

713,

478279

,369

279,36

9(0)

5,520

284,88

9(5,5

20)5,5

200

00

(0)Tan

yard C

reek D

riving

Range

314,57

480,

869233

,705

233,70

5(0)

19,944

253,64

9(19

,944)

19,944

00

0(0)

Tanyar

d Repa

ir84,

68726,

95757,

73057,

730(0)

057,

730(0)

00

00

(0)GO

LF OP

ERAT

IONS.

SUB-T

OTAL

3,266,

802345

,601

2,921,

2012,9

21,201

(0)53,

1112,9

74,312

(53,11

1)53,

1110

00

0(0)

Scotsd

ale Go

lf Cour

se Ma

intenan

ce497

,383

0497

,383

497,38

3(0)

31,359

528,74

2(31

,359)

31,359

00

0(0)

Branch

wood

Golf C

ourse

Mainte

nance

154,03

70

154,03

7154

,037

(0)3,6

00157

,637

(3,600)

3,600

00

0(0)

Metfie

ld Golf

Cours

e Main

tenanc

e524

,576

0524

,576

524,57

6(0)

77,608

602,18

4(77

,608)

77,608

00

0(0)

Kingsw

ood Go

lf Cour

se Ma

intenan

ce448

,975

0448

,975

448,97

5(0)

81,518

530,49

3(81

,518)

81,518

00

0(0)

Count

ry Club

Golf C

ourse

Mainte

nance

522,29

00

522,29

0522

,290

(0)157

,001

679,29

1(15

7,001)

157,00

10

00

(0)Be

rksdal

e Golf

Cours

e Main

tenanc

e499

,523

0499

,523

499,52

3(0)

55,593

555,11

6(55

,593)

55,593

00

0(0)

Centra

l Main

tenanc

e1,3

93,232

01,3

93,232

1,393,

232(0)

79,857

1,473,

089(79

,857)

79,857

00

0(0)

Highla

nds Go

lf Cour

se Ma

intenan

ce540

,988

0540

,988

540,98

8(0)

42,460

583,44

8(42

,460)

42,460

00

0(0)

Brittan

y Golf

Cours

e Main

tenanc

e150

,017

0150

,017

150,01

7(0)

4,403

154,42

0(4,4

03)4,4

030

00

(0)GO

LF Ma

intenan

ce. SU

B-TOT

AL4,7

31,020

04,7

31,020

4,731,

020(0)

533,39

95,2

64,419

(533,3

99)533

,399

00

00

(0)

GOLF

TOTA

L7,9

97,822

345,60

17,6

52,221

7,652,

221(1)

586,51

08,2

38,731

(586,5

10)586

,510

00

00

(1)

Recre

ation A

dminis

tration

433,07

80

433,07

8433

,078

03,4

44436

,522

(3,444)

3,444

00

00

Branch

wood

Recre

ation C

enter

450,37

80

450,37

8450

,378

(0)63,

550513

,928

(63,55

0)63,

5500

00

(0)Rio

rdan H

all469

,344

1,992

467,35

2467

,352

(0)45,

078512

,430

(45,07

8)45,

0780

00

(0)R V

Park

197,40

30

197,40

3197

,403

04,5

72201

,975

(4,572)

4,572

00

00

R V St

orage

47,669

047,

66947,

669(0)

18,396

66,065

(18,39

6)18,

3960

00

(0)Ou

tside R

ec - M

etfield

230,20

40

230,20

4230

,204

030,

952261

,156

(30,95

2)30,

952(22

,000)

22,000

00

Highla

nds Gu

n Rang

e125

,390

26,400

98,990

98,990

(0)5,5

80104

,570

(5,580)

5,580

00

0(0)

Outsid

e Rec

- King

sdale

314,07

90

314,07

9314

,079

026,

272340

,351

(26,27

2)26,

272(37

,000)

37,000

00

Tennis

106,42

70

106,42

7106

,427

013,

166119

,593

(13,16

6)13,

166(14

,700)

14,700

00

Tanyar

d Cree

k Trail

16,392

016,

39216,

3920

2,544

18,936

(2,544)

2,544

00

00

Blowin

g Sprin

gs Tra

il15,

1200

15,120

15,120

0732

15,852

(732)

7320

00

0Ve

terans

Wall o

f Hono

r4,6

080

4,608

4,608

00

4,608

00

00

00

Loch L

omond

Dog P

ark900

0900

9000

0900

00

00

00

Metfie

ld Club

Recre

ation

92,614

092,

61492,

6140

092,

6140

00

00

0Loc

h Lom

ond Tr

ail39,

9800

39,980

39,980

(0)8,4

8448,

464(8,4

84)8,4

840

00

(0)RE

CREA

TION T

OTAL

2,543,

58928,

3922,5

15,197

2,515,

197(0)

222,77

02,7

37,967

(222,7

70)222

,770

(73,70

0)73,

7000

0(0)

0

BELL

A VIST

A VILL

AGE P

OA

2013 B

UDGE

T BY D

EPAR

TMEN

T AND

DIVIS

ION

Cost o

fGro

ssEx

p w/o

Net w

/oTo

talNe

t Gain

Ca

pital P

roject

s &Re

serve

Debt

Simple

R

evenu

eGo

ods

Profit

Depre

c.De

prec.

Depre

c.Ex

penses

or (Lo

ss)De

prec.

Unsp

ecified

Appro

priate

dFu

nding

Financ

ingSe

rvice

Cash

Flow

Clubs

Admin

.22,

2720

22,272

22,272

00

22,272

00

00

00

Highla

nds Cl

ub 140

,702

0140

,702

140,70

2(0)

52,044

192,74

6(52

,044)

52,044

00

0(0)

Metfie

ld Club

117,24

90

117,24

9117

,249

(0)69,

336186

,585

(69,33

6)69,

3360

00

(0)Loc

h Lom

ond Ya

cht Cl

ub153

,943

0153

,943

153,94

3(0)

48,521

202,46

4(48

,521)

48,521

(90,67

2)90,

6720

(0)Co

untry C

lub

256,87

70

256,87

7256

,877

(0)148

,587

405,46

4(14

8,587)

148,58

70

00

(0)Kin

gsdale

Grill

71,036

071,

03671,

036(0)

50,028

121,06

4(50

,028)

50,028

(1,372)

1,372

0(0)

CLUB

S TOT

AL762

,078

0762

,078

762,07

8(0)

368,51

61,1

30,594

(368,5

16)368

,516

(92,04

4)92,

0440

0(0)

Gener

al Golf

Opera

tions

965,16

40

965,16

4965

,164

00

965,16

40

00

00

0Bra

nchwo

od Go

lf Oper

ations

86,434

1,383

85,051

85,051

00

85,051

00

00

00

Metfie

ld Golf

Opera

tions

367,82

427,

995339

,829

339,82

9(0)

2,556

342,38

5(2,5

56)2,5

560

00

(0)Co

untry C

lub Go

lf Oper

ations

307,77

535,

596272

,179

272,17

9(0)

0272

,179

(0)0

00

0(0)

Kingsd

ale Go

lf Oper

ations

571,69

4145

,498

426,19

6426

,196

(0)20,

374446

,570

(20,37

4)20,

3740

00

(0)Sco

tsdale

Golf O

peratio

ns275

,804

13,825

261,97

9261

,979

(0)4,7

17266

,696

(4,717)

4,717

00

0(0)

Highla

nds Go

lf Oper

ations

292,84

713,

478279

,369

279,36

9(0)

5,520

284,88

9(5,5

20)5,5

200

00

(0)Tan

yard C

reek D

riving

Range

314,57

480,

869233

,705

233,70

5(0)

19,944

253,64

9(19

,944)

19,944

00

0(0)

Tanyar

d Repa

ir84,

68726,

95757,

73057,

730(0)

057,

730(0)

00

00

(0)GO

LF OP

ERAT

IONS.

SUB-T

OTAL

3,266,

802345

,601

2,921,

2012,9

21,201

(0)53,

1112,9

74,312

(53,11

1)53,

1110

00

0(0)

Scotsd

ale Go

lf Cour

se Ma

intenan

ce497

,383

0497

,383

497,38

3(0)

31,359

528,74

2(31

,359)

31,359

00

0(0)

Branch

wood

Golf C

ourse

Mainte

nance

154,03

70

154,03

7154

,037

(0)3,6

00157

,637

(3,600)

3,600

00

0(0)

Metfie

ld Golf

Cours

e Main

tenanc

e524

,576

0524

,576

524,57

6(0)

77,608

602,18

4(77

,608)

77,608

00

0(0)

Kingsw

ood Go

lf Cour

se Ma

intenan

ce448

,975

0448

,975

448,97

5(0)

81,518

530,49

3(81

,518)

81,518

00

0(0)

Count

ry Club

Golf C

ourse

Mainte

nance

522,29

00

522,29

0522

,290

(0)157

,001

679,29

1(15

7,001)

157,00

10

00

(0)Be

rksdal

e Golf

Cours

e Main

tenanc

e499

,523

0499

,523

499,52

3(0)

55,593

555,11

6(55

,593)

55,593

00

0(0)

Centra

l Main

tenanc

e1,3

93,232

01,3

93,232

1,393,

232(0)

79,857

1,473,

089(79

,857)

79,857

00

0(0)

Highla

nds Go

lf Cour

se Ma

intenan

ce540

,988

0540

,988

540,98

8(0)

42,460

583,44

8(42

,460)

42,460

00

0(0)

Brittan

y Golf

Cours

e Main

tenanc

e150

,017

0150

,017

150,01

7(0)

4,403

154,42

0(4,4

03)4,4

030

00

(0)GO

LF Ma

intenan

ce. SU

B-TOT

AL4,7

31,020

04,7

31,020

4,731,

020(0)

533,39

95,2

64,419

(533,3

99)533

,399

00

00

(0)

GOLF

TOTA

L7,9

97,822

345,60

17,6

52,221

7,652,

221(1)

586,51

08,2

38,731

(586,5

10)586

,510

00

00

(1)

Recre

ation A

dminis

tration

433,07

80

433,07

8433

,078

03,4

44436

,522

(3,444)

3,444

00

00

Branch

wood

Recre

ation C

enter

450,37

80

450,37

8450

,378

(0)63,

550513

,928

(63,55

0)63,

5500

00

(0)Rio

rdan H

all469

,344

1,992

467,35

2467

,352

(0)45,

078512

,430

(45,07

8)45,

0780

00

(0)R V

Park

197,40

30

197,40

3197

,403

04,5

72201

,975

(4,572)

4,572

00

00

R V St

orage

47,669

047,

66947,

669(0)

18,396

66,065

(18,39

6)18,

3960

00

(0)Ou

tside R

ec - M

etfield

230,20

40

230,20

4230

,204

030,

952261

,156

(30,95

2)30,

952(22

,000)

22,000

00

Highla

nds Gu

n Rang

e125

,390

26,400

98,990

98,990

(0)5,5

80104

,570

(5,580)

5,580

00

0(0)

Outsid

e Rec

- King

sdale

314,07

90

314,07

9314

,079

026,

272340

,351

(26,27

2)26,

272(37

,000)

37,000

00

Tennis

106,42

70

106,42

7106

,427

013,

166119

,593

(13,16

6)13,

166(14

,700)

14,700

00

Tanyar

d Cree

k Trail

16,392

016,

39216,

3920

2,544

18,936

(2,544)

2,544

00

00

Blowin

g Sprin

gs Tra

il15,

1200

15,120

15,120

0732

15,852

(732)

7320

00

0Ve

terans

Wall o

f Hono

r4,6

080

4,608

4,608

00

4,608

00

00

00

Loch L

omond

Dog P

ark900

0900

9000

0900

00

00

00

Metfie

ld Club

Recre

ation

92,614

092,

61492,

6140

092,

6140

00

00

0Loc

h Lom

ond Tr

ail39,

9800

39,980

39,980

(0)8,4

8448,

464(8,4

84)8,4

840

00

(0)RE

CREA

TION T

OTAL

2,543,

58928,

3922,5

15,197

2,515,

197(0)

222,77

02,7

37,967

(222,7

70)222

,770

(73,70

0)73,

7000

0(0)

0

BELL

A VIST

A VILL

AGE P

OA

2013 B

UDGE

T BY D

EPAR

TMEN

T AND

DIVIS

ION

Cost o

fGro

ssEx

p w/o

Net w

/oTo

talNe

t Gain

Ca

pital P

roject

s &Re

serve

Debt

Simple

R

evenu

eGo

ods

Profit

Depre

c.De

prec.

Depre

c.Ex

penses

or (Lo

ss)De

prec.

Unsp

ecified

Appro

priate

dFu

nding

Financ

ingSe

rvice

Cash

Flow

Clubs

Admin

.22,

2720

22,272

22,272

00

22,272

00

00

00

Highla

nds Cl

ub 140

,702

0140

,702

140,70

2(0)

52,044

192,74

6(52

,044)

52,044

00

0(0)

Metfie

ld Club

117,24

90

117,24

9117

,249

(0)69,

336186

,585

(69,33

6)69,

3360

00

(0)Loc

h Lom

ond Ya

cht Cl

ub153

,943

0153

,943

153,94

3(0)

48,521

202,46

4(48

,521)

48,521

(90,67

2)90,

6720

(0)Co

untry C

lub

256,87

70

256,87

7256

,877

(0)148

,587

405,46

4(14

8,587)

148,58

70

00

(0)Kin

gsdale

Grill

71,036

071,

03671,

036(0)

50,028

121,06

4(50

,028)

50,028

(1,372)

1,372

0(0)

CLUB

S TOT

AL762

,078

0762

,078

762,07

8(0)

368,51

61,1

30,594

(368,5

16)368

,516

(92,04

4)92,

0440

0(0)

Gener

al Golf

Opera

tions

965,16

40

965,16

4965

,164

00

965,16

40

00

00

0Bra

nchwo

od Go

lf Oper

ations

86,434

1,383

85,051

85,051

00

85,051

00

00

00

Metfie

ld Golf

Opera

tions

367,82

427,

995339

,829

339,82

9(0)

2,556

342,38

5(2,5

56)2,5

560

00

(0)Co

untry C

lub Go

lf Oper

ations

307,77

535,

596272

,179

272,17

9(0)

0272

,179

(0)0

00

0(0)

Kingsd

ale Go

lf Oper

ations

571,69

4145

,498

426,19

6426

,196

(0)20,

374446

,570

(20,37

4)20,

3740

00

(0)Sco

tsdale

Golf O

peratio

ns275

,804

13,825

261,97

9261

,979

(0)4,7

17266

,696

(4,717)

4,717

00

0(0)

Highla

nds Go

lf Oper

ations

292,84

713,

478279

,369

279,36

9(0)

5,520

284,88

9(5,5

20)5,5

200

00

(0)Tan

yard C

reek D

riving

Range

314,57

480,

869233

,705

233,70

5(0)

19,944

253,64

9(19

,944)

19,944

00

0(0)

Tanyar

d Repa

ir84,

68726,

95757,

73057,

730(0)

057,

730(0)

00

00

(0)GO

LF OP

ERAT

IONS.

SUB-T

OTAL

3,266,

802345

,601

2,921,

2012,9

21,201

(0)53,

1112,9

74,312

(53,11

1)53,

1110

00

0(0)

Scotsd

ale Go

lf Cour

se Ma

intenan

ce497

,383

0497

,383

497,38

3(0)

31,359

528,74

2(31

,359)

31,359

00

0(0)

Branch

wood

Golf C

ourse

Mainte

nance

154,03

70

154,03

7154

,037

(0)3,6

00157

,637

(3,600)

3,600

00

0(0)

Metfie

ld Golf

Cours

e Main

tenanc

e524

,576

0524

,576

524,57

6(0)

77,608

602,18

4(77

,608)

77,608

00

0(0)

Kingsw

ood Go

lf Cour

se Ma

intenan

ce448

,975

0448

,975

448,97

5(0)

81,518

530,49

3(81

,518)

81,518

00

0(0)

Count

ry Club

Golf C

ourse

Mainte

nance

522,29

00

522,29

0522

,290

(0)157

,001

679,29

1(15

7,001)

157,00

10

00

(0)Be

rksdal

e Golf

Cours

e Main

tenanc

e499

,523

0499

,523

499,52

3(0)

55,593

555,11

6(55

,593)

55,593

00

0(0)

Centra

l Main

tenanc

e1,3

93,232

01,3

93,232

1,393,

232(0)

79,857

1,473,

089(79

,857)

79,857

00

0(0)

Highla

nds Go

lf Cour

se Ma

intenan

ce540

,988

0540

,988

540,98

8(0)

42,460

583,44

8(42

,460)

42,460

00

0(0)

Brittan

y Golf

Cours

e Main

tenanc

e150

,017

0150

,017

150,01

7(0)

4,403

154,42

0(4,4

03)4,4

030

00

(0)GO

LF Ma

intenan

ce. SU

B-TOT

AL4,7

31,020

04,7

31,020

4,731,

020(0)

533,39

95,2

64,419

(533,3

99)533

,399

00

00

(0)

GOLF

TOTA

L7,9

97,822

345,60

17,6

52,221

7,652,

221(1)

586,51

08,2

38,731

(586,5

10)586

,510

00

00

(1)

Recre

ation A

dminis

tration

433,07

80

433,07

8433

,078

03,4

44436

,522

(3,444)

3,444

00

00

Branch

wood

Recre

ation C

enter

450,37

80

450,37

8450

,378

(0)63,

550513

,928

(63,55

0)63,

5500

00

(0)Rio

rdan H

all469

,344

1,992

467,35

2467

,352

(0)45,

078512

,430

(45,07

8)45,

0780

00

(0)R V

Park

197,40

30

197,40

3197

,403

04,5

72201

,975

(4,572)

4,572

00

00

R V St

orage

47,669

047,

66947,

669(0)

18,396

66,065

(18,39

6)18,

3960

00

(0)Ou

tside R

ec - M

etfield

230,20

40

230,20

4230

,204

030,

952261

,156

(30,95

2)30,

952(22

,000)

22,000

00

Highla

nds Gu

n Rang

e125

,390

26,400

98,990

98,990

(0)5,5

80104

,570

(5,580)

5,580

00

0(0)

Outsid

e Rec

- King

sdale

314,07

90

314,07

9314

,079

026,

272340

,351

(26,27

2)26,

272(37

,000)

37,000

00

Tennis

106,42

70

106,42

7106

,427

013,

166119

,593

(13,16

6)13,

166(14

,700)

14,700

00

Tanyar

d Cree

k Trail

16,392

016,

39216,

3920

2,544

18,936

(2,544)

2,544

00

00

Blowin

g Sprin

gs Tra

il15,

1200

15,120

15,120

0732

15,852

(732)

7320

00

0Ve

terans

Wall o

f Hono

r4,6

080

4,608

4,608

00

4,608

00

00

00

Loch L

omond

Dog P

ark900

0900

9000

0900

00

00

00

Metfie

ld Club

Recre

ation

92,614

092,

61492,

6140

092,

6140

00

00

0Loc

h Lom

ond Tr

ail39,

9800

39,980

39,980

(0)8,4

8448,

464(8,4

84)8,4

840

00

(0)RE

CREA

TION T

OTAL

2,543,

58928,

3922,5

15,197

2,515,

197(0)

222,77

02,7

37,967

(222,7

70)222

,770

(73,70

0)73,

7000

0(0)

0

BELL

A VIST

A VILL

AGE P

OA

2013 B

UDGE

T BY D

EPAR

TMEN

T AND

DIVIS

ION

21

2013 Annual Budget

Lakes

& Park

s814

,108

0814

,108

814,10

80

50,736

864,84

4(50

,736)

50,736

00

00

Fisher

ies an

d Wate

r Qual

ity 311

,432

0311

,432

311,43

20

17,580

329,01

2(17

,580)

17,580

00

00

Lake A

nn34,

6850

34,685

34,685

(0)3,5

0438,

189(3,5

04)3,5

040

00

(0)Lak

e Aval

on34,

6850

34,685

34,685

(0)6,2

2840,

913(6,2

28)6,2

280

00

(0)Lak

e Britta

ny29,

6000

29,600

29,600

02,3

8831,

988(2,3

88)2,3

880

00

0Loc

h Lom

ond47,

5530

47,553

47,553

(0)1,7

5249,

305(1,7

52)1,7

520

00

(0)Lak

e Norw

ood25,

1030

25,103

25,103

(0)2,3

8827,

491(2,3

88)2,3

880

00

(0)Lak

e Rayb

urn25,

0910

25,091

25,091

(0)2,3

8827,

479(2,3

88)2,3

880

00

(0)Lak

e Wind

sor23,

8450

23,845

23,845

(0)20,

42444,

269(20

,424)

20,424

00

0(0)

Loch L

omond

Marina

87,841

087,

84187,

841(0)

12,828

100,66

9(12

,828)

12,828

00

0(0)

LAKE

S DIVI

SION T

OTAL

1,433,

9440

1,433,

9441,4

33,944

(0)120

,216

1,554,

160(12

0,216)

120,21

60

00

0(0)

Mainte

nance

& Cons

truction

Admin

.53,

2000

53,200

53,200

05,9

3959,

139(5,9

39)5,9

390

00

0Str

eets -

Comb

ined

90,000

090,

00090,

0000

78,302

168,30

2(78

,302)

78,302

00

00

Vehic

le/Equi

pment

Mainte

nance

00

00

(0)5,0

645,0

64(5,0

64)5,0

640

00

(0)HV

AC-R

Mainte

nance

00

0(0)

00

(0)0

00

00

0Sa

nitation

00

00

00

00

00

00

0Fac

ilities M

ainten

ance

00

00

(0)18,

70818,

708(18

,708)

18,708

00

0(0)

Stump

Dump

119,62

00

119,62

0119

,620

(0)21,

324140

,944

(21,32

4)21,

3240

00

(0)Ge

neral G

rounds

Mainte

nance

00

00

(0)30,

04830,

048(30

,048)

30,048

00

0(0)

MAINT

ENAN

CE &

CONS

TRUC

TION T

OTAL

262,82

00

262,82

0262

,820

0159

,385

422,20

5(15

9,385)

159,38

50

00

00

Gener

al Mana

ger's O

ffice

883,43

60

883,43

6733

,436

150,00

00

733,43

6150

,000

0(15

0,000)

00

0Me

mbers

' Com

munic

ation

359,97

90

359,97

9359

,979

00

359,97

90

00

00

0Co

mmuni

ty Outre

ach121

,446

0121

,446

121,44

60

0121

,446

00

00

00

Printin

g & Of

fice Se

rvices

00

00

(0)3,1

083,1

08(3,1

08)3,1

080

00

(0)Hu

man R

esourc

es 0

00

00

00

00

00

00

Legal

281,17

60

281,17

6281

,176

(0)0

281,17

6(0)

00

00

(0)Acc

ounting

0

00

(0)0

8787

(87)

870

00

0Me

mbers

hip Se

rvices

00

00

(0)15,

06015,

060(15

,060)

15,060

00

0(0)

Informa

tion Te

chnolo

gy 0

00

(375,0

00)375

,000

147,70

0(22

7,300)

227,30

0147

,700

(383,2

29)8,2

290

0We

bsite

80,413

080,

41380,

413(0)

080,

413(0)

00

00

(0)Ge

neral I

ncome

259,40

30

259,40

3250

,752

8,651

0250

,752

8,651

00

00

8,651

Lots a

nd For

eclosu

res155

,851

0155

,851

155,85

10

0155

,851

00

00

00

Leased

to Cit

y of B

ella Vis

ta11,

4120

11,412

11,412

038,

68850,

100(38

,688)

38,688

00

00

Marke

ting162

,819

0162

,819

105,26

157,

5580

105,26

157,

5580

057,

558AD

MINIST

RATIO

N TO

TAL

2,315,

9370

2,315,

9371,7

24,727

591,21

0204

,643

1,929,

370386

,567

204,64

3(53

3,229)

8,229

00

66,210

TOTA

L15,

316,18

9373

,993

14,942

,196

14,350

,987

591,20

91,6

62,040

16,013

,027

(1,070,

831)

1,662,

040(69

8,973)

173,97

30

066,

209

Lakes

& Park

s814

,108

0814

,108

814,10

80

50,736

864,84

4(50

,736)

50,736

00

00

Fisher

ies an

d Wate

r Qual

ity 311

,432

0311

,432

311,43

20

17,580

329,01

2(17

,580)

17,580

00

00

Lake A

nn34,

6850

34,685

34,685

(0)3,5

0438,

189(3,5

04)3,5

040

00

(0)Lak

e Aval

on34,

6850

34,685

34,685

(0)6,2

2840,

913(6,2

28)6,2

280

00

(0)Lak

e Britta

ny29,

6000

29,600

29,600

02,3

8831,

988(2,3

88)2,3

880

00

0Loc

h Lom

ond47,

5530

47,553

47,553

(0)1,7

5249,

305(1,7

52)1,7

520

00

(0)Lak

e Norw

ood25,

1030

25,103

25,103

(0)2,3

8827,

491(2,3

88)2,3

880

00

(0)Lak

e Rayb

urn25,

0910

25,091

25,091

(0)2,3

8827,

479(2,3

88)2,3

880

00

(0)Lak

e Wind

sor23,

8450

23,845

23,845

(0)20,

42444,

269(20

,424)

20,424

00

0(0)

Loch L

omond

Marina

87,841

087,

84187,

841(0)

12,828

100,66

9(12

,828)

12,828

00

0(0)

LAKE

S DIVI

SION T

OTAL

1,433,

9440

1,433,

9441,4

33,944

(0)120

,216

1,554,

160(12

0,216)

120,21

60

00

0(0)

Mainte

nance

& Cons

truction

Admin

.53,

2000

53,200

53,200

05,9

3959,

139(5,9

39)5,9

390

00

0Str

eets -

Comb

ined

90,000

090,

00090,

0000

78,302

168,30

2(78

,302)

78,302

00

00

Vehic

le/Equi

pment

Mainte

nance

00

00

(0)5,0

645,0

64(5,0

64)5,0

640

00

(0)HV

AC-R

Mainte

nance

00

0(0)

00

(0)0

00

00

0Sa

nitation

00

00

00

00

00

00

0Fac

ilities M

ainten

ance

00

00

(0)18,

70818,

708(18

,708)

18,708

00

0(0)

Stump

Dump

119,62

00

119,62

0119

,620

(0)21,

324140

,944

(21,32

4)21,

3240

00

(0)Ge

neral G

rounds

Mainte

nance

00

00

(0)30,

04830,

048(30

,048)

30,048

00

0(0)

MAINT

ENAN

CE &

CONS

TRUC

TION T

OTAL

262,82

00

262,82

0262

,820

0159

,385

422,20

5(15

9,385)

159,38

50

00

00

Gener

al Mana

ger's O

ffice

883,43

60

883,43

6733

,436

150,00

00

733,43

6150

,000

0(15

0,000)

00

0Me

mbers

' Com

munic

ation

359,97

90

359,97

9359

,979

00

359,97

90

00

00

0Co

mmuni

ty Outre

ach121

,446

0121

,446

121,44

60

0121

,446

00

00

00

Printin

g & Of

fice Se

rvices

00

00

(0)3,1

083,1

08(3,1

08)3,1

080

00

(0)Hu

man R

esourc

es 0

00

00

00

00

00

00

Legal

281,17

60

281,17

6281

,176

(0)0

281,17

6(0)

00

00

(0)Acc

ounting

0

00

(0)0

8787

(87)

870

00

0Me

mbers

hip Se

rvices

00

00

(0)15,

06015,

060(15

,060)

15,060

00

0(0)

Informa

tion Te

chnolo

gy 0

00

(375,0

00)375

,000

147,70

0(22

7,300)

227,30

0147

,700

(383,2

29)8,2

290

0We

bsite

80,413

080,

41380,

413(0)

080,

413(0)

00

00

(0)Ge

neral I

ncome

259,40

30

259,40

3250

,752

8,651

0250

,752

8,651

00

00

8,651

Lots a

nd For

eclosu

res155

,851

0155

,851

155,85

10

0155

,851

00

00

00

Leased

to Cit

y of B

ella Vis

ta11,

4120

11,412

11,412

038,

68850,

100(38

,688)

38,688

00

00

Marke

ting162

,819

0162

,819

105,26

157,

5580

105,26

157,

5580

057,

558AD

MINIST

RATIO

N TO

TAL

2,315,

9370

2,315,

9371,7

24,727

591,21

0204

,643

1,929,

370386

,567

204,64

3(53

3,229)

8,229

00

66,210

TOTA

L15,

316,18

9373

,993

14,942

,196

14,350

,987

591,20

91,6

62,040

16,013

,027

(1,070,

831)

1,662,

040(69

8,973)

173,97

30

066,

209

Cost o

fGro

ssEx

p w/o

Net w

/oTo

talNe

t Gain

Ca

pital P

roject

s &Re

serve

Debt

Simple

R

evenu

eGo

ods

Profit

Depre

c.De

prec.

Depre

c.Ex

penses

or (Lo

ss)De

prec.

Unsp

ecified

Appro

priate

dFu

nding

Financ

ingSe

rvice

Cash

Flow

Clubs

Admin

.22,

2720

22,272

22,272

00

22,272

00

00

00

Highla

nds Cl

ub 140

,702

0140

,702

140,70

2(0)

52,044

192,74

6(52

,044)

52,044

00

0(0)

Metfie

ld Club

117,24

90

117,24

9117

,249

(0)69,

336186

,585

(69,33

6)69,

3360

00

(0)Loc

h Lom

ond Ya

cht Cl

ub153

,943

0153

,943

153,94

3(0)

48,521

202,46

4(48

,521)

48,521

(90,67

2)90,

6720

(0)Co

untry C

lub

256,87

70

256,87

7256

,877

(0)148

,587

405,46

4(14

8,587)

148,58

70

00

(0)Kin

gsdale

Grill

71,036

071,

03671,

036(0)

50,028

121,06

4(50

,028)

50,028

(1,372)

1,372

0(0)

CLUB

S TOT

AL762

,078

0762

,078

762,07

8(0)

368,51

61,1

30,594

(368,5

16)368

,516

(92,04

4)92,

0440

0(0)

Gener

al Golf

Opera

tions

965,16

40

965,16

4965

,164

00

965,16

40

00

00

0Bra

nchwo

od Go

lf Oper

ations

86,434

1,383

85,051

85,051

00

85,051

00

00

00

Metfie

ld Golf

Opera

tions

367,82

427,

995339

,829

339,82

9(0)

2,556

342,38

5(2,5

56)2,5

560

00

(0)Co

untry C

lub Go

lf Oper

ations

307,77

535,

596272

,179

272,17

9(0)

0272

,179

(0)0

00

0(0)

Kingsd

ale Go

lf Oper

ations

571,69

4145

,498

426,19

6426

,196

(0)20,

374446

,570

(20,37

4)20,

3740

00

(0)Sco

tsdale

Golf O

peratio

ns275

,804

13,825

261,97

9261

,979

(0)4,7

17266

,696

(4,717)

4,717

00

0(0)

Highla

nds Go

lf Oper

ations

292,84

713,

478279

,369

279,36

9(0)

5,520

284,88

9(5,5

20)5,5

200

00

(0)Tan

yard C

reek D

riving

Range

314,57

480,

869233

,705

233,70

5(0)

19,944

253,64

9(19

,944)

19,944

00

0(0)

Tanyar

d Repa

ir84,

68726,

95757,

73057,

730(0)

057,

730(0)

00

00

(0)GO

LF OP

ERAT

IONS.

SUB-T

OTAL

3,266,

802345

,601

2,921,

2012,9

21,201

(0)53,

1112,9

74,312

(53,11

1)53,

1110

00

0(0)

Scotsd

ale Go

lf Cour

se Ma

intenan

ce497

,383

0497

,383

497,38

3(0)

31,359

528,74

2(31

,359)

31,359

00

0(0)

Branch

wood

Golf C

ourse

Mainte

nance

154,03

70

154,03

7154

,037

(0)3,6

00157

,637

(3,600)

3,600

00

0(0)

Metfie

ld Golf

Cours

e Main

tenanc

e524

,576

0524

,576

524,57

6(0)

77,608

602,18

4(77

,608)

77,608

00

0(0)

Kingsw

ood Go

lf Cour

se Ma

intenan

ce448

,975

0448

,975

448,97

5(0)

81,518

530,49

3(81

,518)

81,518

00

0(0)

Count

ry Club

Golf C

ourse

Mainte

nance

522,29

00

522,29

0522

,290

(0)157

,001

679,29

1(15

7,001)

157,00

10

00

(0)Be

rksdal

e Golf

Cours

e Main

tenanc

e499

,523

0499

,523

499,52

3(0)

55,593

555,11

6(55

,593)

55,593

00

0(0)

Centra

l Main

tenanc

e1,3

93,232

01,3

93,232

1,393,

232(0)

79,857

1,473,

089(79

,857)

79,857

00

0(0)

Highla

nds Go

lf Cour

se Ma

intenan

ce540

,988

0540

,988

540,98

8(0)

42,460

583,44

8(42

,460)

42,460

00

0(0)

Brittan

y Golf

Cours

e Main

tenanc

e150

,017

0150

,017

150,01

7(0)

4,403

154,42

0(4,4

03)4,4

030

00

(0)GO

LF Ma

intenan

ce. SU

B-TOT

AL4,7

31,020

04,7

31,020

4,731,

020(0)

533,39

95,2

64,419

(533,3

99)533

,399

00

00

(0)

GOLF

TOTA

L7,9

97,822

345,60

17,6

52,221

7,652,

221(1)

586,51

08,2

38,731

(586,5

10)586

,510

00

00

(1)

Recre

ation A

dminis

tration

433,07

80

433,07

8433

,078

03,4

44436

,522

(3,444)

3,444

00

00

Branch

wood

Recre

ation C

enter

450,37

80

450,37

8450

,378

(0)63,

550513

,928

(63,55

0)63,

5500

00

(0)Rio

rdan H

all469

,344

1,992

467,35

2467

,352

(0)45,

078512

,430

(45,07

8)45,

0780

00

(0)R V

Park

197,40

30

197,40

3197

,403

04,5

72201

,975

(4,572)

4,572

00

00

R V St

orage

47,669

047,

66947,

669(0)

18,396

66,065

(18,39

6)18,

3960

00

(0)Ou

tside R

ec - M

etfield

230,20

40

230,20

4230

,204

030,

952261

,156

(30,95

2)30,

952(22

,000)

22,000

00

Highla

nds Gu

n Rang

e125

,390

26,400

98,990

98,990

(0)5,5

80104

,570

(5,580)

5,580

00

0(0)

Outsid

e Rec

- King

sdale

314,07

90

314,07

9314

,079

026,

272340

,351

(26,27

2)26,

272(37

,000)

37,000

00

Tennis

106,42

70

106,42

7106

,427

013,

166119

,593

(13,16

6)13,

166(14

,700)

14,700

00

Tanyar

d Cree

k Trail

16,392

016,

39216,

3920

2,544

18,936

(2,544)

2,544

00

00

Blowin

g Sprin

gs Tra

il15,

1200

15,120

15,120

0732

15,852

(732)

7320

00

0Ve

terans

Wall o

f Hono

r4,6

080

4,608

4,608

00

4,608

00

00

00

Loch L

omond

Dog P

ark900

0900

9000

0900

00

00

00

Metfie

ld Club

Recre

ation

92,614

092,

61492,

6140

092,

6140

00

00

0Loc

h Lom

ond Tr

ail39,

9800

39,980

39,980

(0)8,4

8448,

464(8,4

84)8,4

840

00

(0)RE

CREA

TION T

OTAL

2,543,

58928,

3922,5

15,197

2,515,

197(0)

222,77

02,7

37,967

(222,7

70)222

,770

(73,70

0)73,

7000

0(0)

0

BELL

A VIST

A VILL

AGE P

OA

2013 B

UDGE

T BY D

EPAR

TMEN

T AND

DIVIS

ION(c

ontin

ued)

22

BELLA VISTA VILLAGE POA

divisions for 2013 Budget

emaN tnemtrapeD# tpeDemaN tnemtrapeD# tpeD06 Clubs Administration 48 Lakes & Parks02 Highlands Club Building & Equipment 480 Fisheries and Water Quality 04 Loch Lomond Yacht Club Building & Equip. 481 Lake Ann07 Metfield Club Building & Equipment 482 Lake Avalon09 Bella Vista Country Club Building & Equipment 483 Lake Brittany11 Kingsdale Club Building & Equipment 484 Loch Lomond

485 Lake Norwood486 Lake Rayburn

Dept # Department Name 487 Lake Windsor15 Central Golf Maintenance 49 Loch Lomond Marina16 Scotsdale Golf Maintenance 17 Branchwood Golf Maintenance18 Metfield Golf Maintenance Dept # Department Name19 Kingswood Golf Maintenance 60 Maintenance & Construction Admin.20 Country Club Golf Maintenance 61 Heavy Equipment, Const & POA Streets21 Highlands Golf Maintenance 62 Vehicle & Equipment Maintenance 22 Berksdale Golf Maintenance 63 HVAC 23 Brittany Golf Maintenance 64 Sanitation25 General Golf Operations 65 Facilities Maintenance 26 Scotsdale Golf Operations 47 General Grounds Maintenance 27 Branchwood Golf Operations 67 Stump Dump 28 Metfield Golf Operations 29 Kingsdale Golf Operations 30 Country Club Golf Operations Dept # Department Name31 Highlands Golf Operations 68 Water32 Tanyard Creek Driving Range 33 Tanyard Repair

Dept # Department Name90 General Manager's Office

Dept # Department Name 91 Member CommunicationshcaertuO ytinummoC019noitartsinimdA noitaerceR04

secivreS eciffO & gnitnirP29retneC noitaerceR doowhcnarB14 secruoseR namuH39 llaH nadroiR24

lageL49 RV Park34 gnitnuoccA59 egnaR nuG sdnalhgiH44

secivreS pihsrebmeM69 RV Storage66 ygolonhceT noitamrofnI79 noitaerceR edistuO dleifteM54

Website89noitaerceR edistuO eladsgniK64emocnI lareneG99sinneT05

serusolceroF dna stoL001liarT keerC draynaT15atsiV alleB fo ytiC ot desaeL101liarT dnomoL hcoL25

gnitekraM011ronoH fo llaW snareteV4555 Blowing Springs Trail56 Loch Lomond Dog Park57 Metfield Club Recreation

MAINTENANCE & CONSTRUCTION

WATER UTILITY

FINANCE & ADMINISTRATION

RECREATION

GOLF

BELLA VISTA VILLAGE POA Divisions for 2013 Budget

SMAD dna SKRAP ,SEKALSBULC

23

2013 Annual Budget

25,000,000

BVVPOA Summary Operating Budget with Water

5,000,000

10,000,000

15,000,000

20,000,000

(5,000,000)

0

Revenue Cost of Goods Expense Depreciation Net Gain/Cost2011 Actual 23,843,069 2,383,214 18,310,745 2,584,811 564,299 2012 Actual 24,121,237 2,378,177 18,002,085 2,687,274 1,053,701 2013 Budget 23,038,801 2,459,202 18,272,146 2,724,857 (417,404)

8,000,000

BVVPOA Summary Capital with Water

Page 11.12,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

0

1,000,000

2011 2012 2013Capital Projects 7,410,866 3,338,341 1,257,973

25,000,000

BVVPOA Summary Operating Budget with Water

5,000,000

10,000,000

15,000,000

20,000,000

(5,000,000)

0

Revenue Cost of Goods Expense Depreciation Net Gain/Cost2011 Actual 23,843,069 2,383,214 18,310,745 2,584,811 564,299 2012 Actual 24,121,237 2,378,177 18,002,085 2,687,274 1,053,701 2013 Budget 23,038,801 2,459,202 18,272,146 2,724,857 (417,404)

8,000,000

BVVPOA Summary Capital with Water

Page 11.12,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

0

1,000,000

2011 2012 2013Capital Projects 7,410,866 3,338,341 1,257,973

24

Assessments35.0%

Water30.6%

Sanitation Service Fee0.1%

2012 ACTUAL - SOURCES OF REVENUE

Assessments36.9%

Water31.4%

2013 BUDGET - SOURCES OF REVENUE

Assessments35.0%

Facility Use Fees5.4%

Food & Beverage0 0%

Pro Shop Sales2 2%

Other8.6%

Water30.6%

Assessments36.9%


Food & Beverage0.0%

Pro Shop Sales2.1%

Other6.3%

Food & Beverage0.0%

Golf18.0%

Pro Shop Sales2.2%

g0.0%

Golf17.8%

Utilities All O h

2012 ACTUAL - COST OF GOODS & EXPENSE 2013 BUDGET - COST OF GOODS & EXPENSE

Food & Bev COG0.0%

Water COG8.4%Outside

Contracts6.6%

Contract Sanitation

0.1%

Ins & Taxes6.1%

Utilities4.3% All Other

7.6%Depreciation

11.6%

Food & Bev COG0.0%

Water COG8.9%

Pro Shop & Rec

Outside Contracts

6 7%

Ins & Taxes4.5%

Utilities4.5%

All Other9.4%

Depreciation11.6%

Pro Shop & Rec COG1.9%

Salary & Wages32.5%

Employee Benefits

9.3%

Maintenance & Repair5.3%

Supplies6.1%

Contracts6.6%

8.9%


Salary & Wages33.2%Employee

Benefits9.2%


Supplies6.2%

Outside Contracts

6.7%

Assessments35.0%

Water30.6%

Sanitation Service Fee0.1%

2012 ACTUAL - SOURCES OF REVENUE

Assessments36.9%

Water31.4%

2013 BUDGET - SOURCES OF REVENUE

Assessments35.0%


Food & Beverage0 0%

Pro Shop Sales2 2%

Other8.6%

Water30.6%

Assessments36.9%


Food & Beverage0.0%

Pro Shop Sales2.1%

Other6.3%

Food & Beverage0.0%

Golf18.0%

Pro Shop Sales2.2%

g0.0%

Golf17.8%

Utilities All O h

2012 ACTUAL - COST OF GOODS & EXPENSE 2013 BUDGET - COST OF GOODS & EXPENSE

Food & Bev COG0.0%

Water COG8.4%Outside

Contracts6.6%

Contract Sanitation

0.1%

Ins & Taxes6.1%

Utilities4.3% All Other

7.6%Depreciation

11.6%

Food & Bev COG0.0%

Water COG8.9%

Pro Shop & Rec

Outside Contracts

6 7%

Ins & Taxes4.5%

Utilities4.5%

All Other9.4%

Depreciation11.6%


Salary & Wages32.5%

Employee Benefits

9.3%


Supplies6.1%

Contracts6.6%

8.9%


Salary & Wages33.2%Employee

Benefits9.2%


Supplies6.2%

Outside Contracts

6.7%

25

2013 Annual Budget

Lakes1.9%Assessments

35.1%

2012 ACTUAL INCOME BY DIVISION

Water31.4%

2013 BUDGET INCOME BY DIVISION

Golf20.8%

Recreation3.0%

Maintenance & Const. (w/o

Water)2.4%

Water

Administration3.9%

35.1%

Assessments36.9%


Golf17.8%

Pro Shop Sales2.1%

Other6.3%

2.4%

Water33.0%

yFees5.5%

Food & Beverage

0.0%

17.8%

Maintenance & Const. (w/o Water)

3.2%

Water27.9%

Administration12.4%

2012 ACTUAL EXPENSE BY DIVISION(Including COG & Depreciation)

Maintenance and Construction

1.8%

Water30.1%

Finance & Administration

8.2%

2013 BUDGET EXPENSE BY DIVISION(Including COG & Depreciation)

Lakes & Parks7.0%

38.3%

Recreation11.3%

3.2% Administration12.4%

Clubs4.8%

Lakes & Parks6.6%

Recreation11.8%

Construction1.8%

8.2%

38.3%6.6%

Golf

Golf

36.6%

Lakes1.9%Assessments

35.1%

2012 ACTUAL INCOME BY DIVISION

Water31.4%

2013 BUDGET INCOME BY DIVISION

Golf20.8%

Recreation3.0%

Maintenance & Const. (w/o

Water)2.4%

Water

Administration3.9%

35.1%

Assessments36.9%


Golf17.8%

Pro Shop Sales2.1%

Other6.3%

2.4%

Water33.0%

yFees5.5%

Food & Beverage

0.0%

17.8%

Maintenance & Const. (w/o Water)

3.2%

Water27.9%

Administration12.4%

2012 ACTUAL EXPENSE BY DIVISION(Including COG & Depreciation)

Maintenance and Construction

1.8%

Water30.1%

Finance & Administration

8.2%

2013 BUDGET EXPENSE BY DIVISION(Including COG & Depreciation)

Lakes & Parks7.0%

38.3%

Recreation11.3%

3.2% Administration12.4%

Clubs4.8%

Lakes & Parks6.6%

Recreation11.8%

Construction1.8%

8.2%

38.3%6.6%

Golf

Golf

36.6%

26

800,000

1,000,000

CLUBS DIVISION

(400,000)

(200,000)

0

200,000

400,000

600,000

Income Cost of Expense Depreciatio Net Cost of ( )

Income Cost of Goods

Expense Depreciation Net Cost of Operations

2011 Actual 845,519 0 722,612 301,950 (179,043)2012 Actual 688,666 0 684,199 342,336 (337,869)2013 Budget 762,078 0 762,078 368,516 (368,516)

700 000

800,000

CLUBS DIVISION CAPITAL

200,000

300,000

400,000

500,000

600,000

700,000

Page 210

100,000

2011 2012 2013CAPITAL PROJECTS 779,255 755,757 92,044

800,000

1,000,000

CLUBS DIVISION

(400,000)

(200,000)

0

200,000

400,000

600,000

Income Cost of Expense Depreciatio Net Cost of ( )



2011 Actual 845,519 0 722,612 301,950 (179,043)2012 Actual 688,666 0 684,199 342,336 (337,869)2013 Budget 762,078 0 762,078 368,516 (368,516)

700 000

800,000

CLUBS DIVISION CAPITAL

200,000

300,000

400,000

500,000

600,000

700,000

Page 210

100,000


27

2013 Annual Budget


IncomeAssessments 828,101 673,988 673,988 743,528 69,540 10.3%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 55 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 17,363 20,000 14,678 18,550 3,872 26.4%Total Income 845,519 693,988 688,666 762,078 73,412 10.7%

Food and Beverage 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 0 0 0 0 0 0.0%

Gross Profit 845,519 693,988 688,666 762,078 73,412.32 10.7%

ExpensesSalary and Wages 11,075 35,950 35,620 36,672 1,052 3.0%Employee Benefits 1,601 5,362 4,997 5,453 456 9.1%Maintenance and Repairs 32,672 50,700 25,707 52,695 26,988 105.0%Supplies 45,889 13,660 20,189 13,560 (6,629) (32.8%)Outside Contracts 29,095 37,195 22,704 25,164 2,460 10.8%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 36,946 39,192 39,696 40,200 504 1.3%Utilities 109,768 80,960 86,165 119,523 33,358 38.7%Memberships, Training and Travel 779 750 1,064 900 (164) (15.4%)Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 34,514 37,434 55,245 34,157 (21,088) (38.2%)Professional Services 0 0 700 0 (700) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 1,365 1,326 654 1,300 646 98.7%Total Operating Expenses 303,705 302,530 292,741 329,624 36,884 12.6%

Allocations - MAC 356,642 333,483 333,483 364,503 31,020 9.3%Allocations - F & A 62,265 57,975 57,975 67,952 9,976 17.2%Total Allocations 418,907 391,458 391,458 432,454 40,996 10.5%

Pre Depreciation Gross 122,907 (0) 4,467 (0) (4,467) (100.0%)

Depreciation 301,950 352,759 342,336 368,516 26,180 7.6%

Net Income / Cost of Operations (179,043) (352,759) (337,869) (368,516) (30,647) (9.1%)

Simple Cash FlowAdd: Depreciation 301,950 352,759 342,336 368,516 26,180 7.6%Subtract: Capital Projects (144,199) (129,625) (38,445) 0 38,445 100.0%Add: From Reserves 80,979 99,625 8,953 0 (8,953) (100.0%)Add: Funds for Carry Over Expenses 15,827 0 6,173 0 (6,173) (100.0%)Subtract: Carry Over Capital Projects (635,056) (735,490) (717,312) (92,044) 625,268 87.2%Add: Reserves for Carry Over Capital 635,056 735,490 717,312 92,044 (625,268) (87.2%)Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow 75,514 (30,000) (18,852) (0) 18,852 100.0%

Clubs Division

28

7,000,000

8,000,000

9,000,000

GOLF DIVISION

(1 000 000)

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

(1,000,000)Income Cost of Goods Expense Depreciation

2011 Actual 7,845,064 351,183 7,507,552 574,229 (587,900)2012 Actual 8,544,831 404,150 7,414,994 621,808 103,879 2013 Budget 7,997,822 345,601 7,652,221 586,510 (586,510)

1,400,000

1,600,000

GOLF DIVISION CAPITAL

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

Page 21

0

200,000

2011 2012 2013CAPITAL PROJECTS 1,506,800 711,197 0

Net Income/(Cost)

7,000,000

8,000,000

9,000,000

GOLF DIVISION

(1 000 000)

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

(1,000,000)Income Cost of Goods Expense Depreciation

2011 Actual 7,845,064 351,183 7,507,552 574,229 (587,900)2012 Actual 8,544,831 404,150 7,414,994 621,808 103,879 2013 Budget 7,997,822 345,601 7,652,221 586,510 (586,510)

1,400,000

1,600,000

GOLF DIVISION CAPITAL

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

Page 21

0

200,000

2011 2012 2013CAPITAL PROJECTS 1,506,800 711,197 0

Net Income/(Cost)

29

2013 Annual Budget


IncomeAssessments 3,208,314 3,529,850 3,529,850 3,246,664 (283,186) (8.0%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 3,976,310 3,914,101 4,334,120 4,111,098 (223,022) (5.1%)Pro Shop 475,851 442,887 532,461 480,001 (52,460) (9.9%)Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 84,854 77,397 77,397 76,749 (648) (0.8%)Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 99,735 83,310 71,003 83,310 12,307 17.3%Total Income 7,845,064 8,047,545 8,544,831 7,997,822 (547,009) (6.4%)

Food and Beverage 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Pro Shop 351,183 300,484 404,150 345,601 (58,549) (14.5%)Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 351,183 300,484 404,150 345,601 (58,549) (14.5%)

Gross Profit 7,493,881 7,747,061 8,140,680 7,652,221 (488,459.53) (6.0%)

ExpensesSalary and Wages 2,750,877 2,861,850 2,768,089 2,919,301 151,213 5.5%Employee Benefits 682,822 752,291 742,653 781,123 38,470 5.2%Maintenance and Repairs 578,668 303,240 492,345 314,799 (177,546) (36.1%)Supplies 832,972 672,750 608,548 672,448 63,900 10.5%Outside Contracts 884,482 883,715 925,199 896,915 (28,284) (3.1%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 126,313 150,135 130,559 136,748 6,189 4.7%Utilities 350,688 397,818 396,531 391,283 (5,248) (1.3%)Memberships, Training and Travel 18,420 23,580 24,843 24,035 (808) (3.3%)Fuel and Oil 151,722 159,000 178,954 172,407 (6,548) (3.7%)Taxes and Permits 152,883 144,445 220,927 157,216 (63,711) (28.8%)Professional Services 4,654 7,300 50,039 7,300 (42,739) (85.4%)Membership Elections 0 0 0 0 0 0.0%Postage 702 2,994 539 924 385 71.5%Credit Card Fees & Interest Expense 60,933 45,310 64,522 45,750 (18,772) (29.1%)Other 92,773 87,370 119,133 92,770 (26,363) (22.1%)Total Operating Expenses 6,688,910 6,491,798 6,722,881 6,613,019 (109,862) (1.6%)

Allocations - MAC 213,637 198,416 198,416 217,802 19,386 9.8%Allocations - F & A 605,006 493,696 493,696 821,400 327,704 66.4%Total Allocations 818,643 692,113 692,112 1,039,203 347,090 50.1%

Pre Depreciation Gross (13,671) 563,150 725,687 0 (725,687) (100.0%)

Depreciation 574,229 628,698 621,808 586,510 (35,298) (5.7%)

Net Income / Cost of Operations (587,900) (65,548) 103,879 (586,510) (690,390) (664.6%)

Simple Cash FlowAdd: Depreciation 574,229 628,698 621,808 586,510 (35,298) (5.7%)Subtract: Capital Projects (708,964) (682,150) (644,368) 0 644,368 100.0%Add: From Reserves 599,674 70,000 103,278 0 (103,278) (100.0%)Add: Funds for Carry Over Expenses 3,432 0 89,667 0 (89,667) (100.0%)Subtract: Carry Over Capital Projects (797,836) (58,608) (66,829) 0 66,829 100.0%Add: Reserves for Carry Over Capital 797,836 58,608 66,829 0 (66,829) (100.0%)Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow (119,529) (49,000) 274,264 0 (274,264) (100.0%)

Golf Division

30

2,000,000

2,500,000

3,000,000

RECREATION DIVISION

(500,000)

0

500,000

1,000,000

1,500,000


Expense Depreciationn

Net Cost of Operations

2011 A t l 2 102 881 26 441 2 171 190 217 545 (312 295)Goods Operations

2011 Actual 2,102,881 26,441 2,171,190 217,545 (312,295)2012 Actual 2,350,165 30,692 2,218,672 230,456 (129,655)2013 Budget 2,543,589 28,392 2,515,197 222,770 (222,770)

RECREATION DIVISION CAPITAL

250,000

500,000

750,000

02011 2012 2013

CAPITAL PROJECTS 539,621 42,459 73,770

2,000,000

2,500,000

3,000,000

RECREATION DIVISION

(500,000)

0

500,000

1,000,000

1,500,000


Expense Depreciationn

Net Cost of Operations

2011 A t l 2 102 881 26 441 2 171 190 217 545 (312 295)Goods Operations

2011 Actual 2,102,881 26,441 2,171,190 217,545 (312,295)2012 Actual 2,350,165 30,692 2,218,672 230,456 (129,655)2013 Budget 2,543,589 28,392 2,515,197 222,770 (222,770)

RECREATION DIVISION CAPITAL

250,000

500,000

750,000

02011 2012 2013

CAPITAL PROJECTS 539,621 42,459 73,770

31

2013 Annual Budget


IncomeAssessments 1,403,291 1,625,436 1,625,436 1,825,410 199,973 12.3%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 4,265 4,360 6,357 5,500 (857) (13.5%)Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 52,024 56,000 62,140 59,215 (2,925) (4.7%)RV Park 154,245 165,212 168,468 174,215 5,747 3.4%Facility Use Fees 436,151 417,299 433,839 426,469 (7,370) (1.7%)Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 52,905 51,995 53,925 52,780 (1,145) (2.1%)Total Income 2,102,881 2,320,302 2,350,165 2,543,589 193,423 8.2%

Food and Beverage 1,957 1,980 1,995 1,992 (3) (0.1%)Water 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 24,485 26,586 28,697 26,400 (2,297) (8.0%)Total Cost of Goods 26,441 28,566 30,692 28,392 (2,300) (7.5%)

Gross Profit 2,076,439 2,291,736 2,319,474 2,515,197 195,723.02 8.4%

ExpensesSalary and Wages 521,126 583,772 566,546 583,547 17,002 3.0%Employee Benefits 110,182 121,157 110,141 115,471 5,330 4.8%Maintenance and Repairs 171,074 120,373 109,642 129,837 20,195 18.4%Supplies 164,189 150,117 151,523 133,725 (17,798) (11.7%)Outside Contracts 99,340 106,006 111,412 122,111 10,699 9.6%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 28,096 30,816 30,637 33,288 2,651 8.7%Utilities 222,222 242,134 241,897 255,464 13,567 5.6%Memberships, Training and Travel 7,741 12,915 6,899 13,830 6,931 100.5%Fuel and Oil 4,479 3,602 3,676 5,038 1,361 37.0%Taxes and Permits 18,603 17,521 28,743 17,351 (11,392) (39.6%)Professional Services 0 0 18,165 0 (18,165) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 210 505 76 505 429 567.2%Credit Card Fees & Interest Expense 3,749 2,295 4,364 3,675 (689) (15.8%)Other 39,509 55,250 36,680 59,480 22,800 62.2%Total Operating Expenses 1,390,520 1,446,463 1,420,399 1,473,322 52,923 3.7%


Pre Depreciation Gross (94,750) 47,000 100,801 (0) (100,801) (100.0%)

Depreciation 217,545 231,317 230,456 222,770 (7,686) (3.3%)


Simple Cash FlowAdd: Depreciation 217,545 231,317 230,456 222,770 (7,686) (3.3%)Subtract: Capital Projects (63,881) (118,700) (42,459) 0 42,459 100.0%Add: From Reserves 33,865 0 0 0 0 0.0%Add: Funds for Carry Over Expenses 38,052 0 9,977 0 (9,977) (100.0%)Subtract: Carry Over Capital Projects (475,740) 0 0 (73,700) (73,700) 0.0%Add: Reserves for Carry Over Capital 475,740 0 0 73,700 73,700 0.0%Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow (86,714) (71,700) 68,319 (0) (68,319) (100.0%)

Recreation Division

32

1,000,0001,200,0001,400,0001,600,000

LAKES and PARKS DIVISION

(400,000)(200,000)

0200,000400,000600,000800,000

2011 Actual 1,385,478 0 1,353,689 119,463 (87,674)p p

2011 Actual 1,385,478 0 1,353,689 119,463 (87,674)2012 Actual 1,274,084 0 1,411,307 124,653 (261,876)2013 Budget 1,433,944 0 1,433,944 120,216 (120,216)

LAKES and PARKS DIVISION CAPITAL

100,000150,000200,000250,000300,000350,000

050,000

2011 2012 2013CAPITAL PROJECTS 339,078 0 0

Income Cost of Goods Expense Depreciation Net Cost of Operations

1,000,0001,200,0001,400,0001,600,000

LAKES and PARKS DIVISION

(400,000)(200,000)

0200,000400,000600,000800,000

2011 Actual 1,385,478 0 1,353,689 119,463 (87,674)p p

2011 Actual 1,385,478 0 1,353,689 119,463 (87,674)2012 Actual 1,274,084 0 1,411,307 124,653 (261,876)2013 Budget 1,433,944 0 1,433,944 120,216 (120,216)

LAKES and PARKS DIVISION CAPITAL

100,000150,000200,000250,000300,000350,000

050,000

2011 2012 2013CAPITAL PROJECTS 339,078 0 0

Income Cost of Goods Expense Depreciation Net Cost of Operations

33

2013 Annual Budget


IncomeAssessments 950,359 827,546 827,806 1,005,730 177,923 21.5%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 8,544 8,930 9,617 0 (9,617) (100.0%)RV Park 0 0 0 0 0 0.0%Facility Use Fees 84,854 77,399 77,399 76,744 (655) (0.8%)Boat 341,178 351,470 346,666 351,470 4,804 1.4%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 543 0 12,596 0 (12,596) (100.0%)Total Income 1,385,478 1,265,345 1,274,084 1,433,944 159,859 12.5%


Gross Profit 1,385,478 1,265,345 1,274,084 1,433,944 159,859.34 12.5%

ExpensesSalary and Wages 309,968 299,477 306,549 312,834 6,285 2.1%Employee Benefits 58,722 61,222 64,237 66,933 2,696 4.2%Maintenance and Repairs 118,227 49,505 69,203 19,150 (50,053) (72.3%)Supplies 143,249 60,435 139,192 83,160 (56,032) (40.3%)Outside Contracts 78,838 89,792 57,026 62,692 5,666 9.9%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 83,571 86,078 80,504 86,040 5,536 6.9%Utilities 27,393 26,320 25,293 22,265 (3,028) (12.0%)Memberships, Training and Travel 3,353 4,525 2,896 4,600 1,704 58.8%Fuel and Oil 37,472 36,926 35,525 39,994 4,468 12.6%Taxes and Permits 99,308 96,886 162,632 80,760 (81,872) (50.3%)Professional Services 48,931 42,005 53,588 27,010 (26,578) (49.6%)Membership Elections 0 0 0 0 0 0.0%Postage 747 0 538 0 (538) (100.0%)Credit Card Fees & Interest Expense 3,698 0 3,112 0 (3,112) (100.0%)Other 3,469 14,714 13,553 3,200 (10,353) (76.4%)Total Operating Expenses 1,016,945 867,885 1,013,848 808,638 (205,211) (20.2%)


Pre Depreciation Gross 31,789 0 (137,224) (0) 137,224 100.0%

Depreciation 119,463 127,987 124,653 120,216 (4,437) (3.6%)

Net Income / Cost of Operations (87,674) (127,987) (261,876) (120,216) 141,660 54.1%

Simple Cash FlowAdd: Depreciation 119,463 127,987 124,653 120,216 (4,437) (3.6%)Subtract: Capital Projects (112,475) 0 0 0 0 0.0%Add: From Reserves 25,192 0 0 0 0 0.0%Add: Funds for Carry Over Expenses 19,006 0 13,280 0 (13,280) (100.0%)Subtract: Carry Over Capital Projects (226,603) 0 0 0 0 0.0%Add: Reserves for Carry Over Capital 226,603 0 0 0 0 0.0%Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow (36,488) 0 (123,944) (0) 123,944 100.0%

Lakes and Associated Parks Division

34

800,000

1,000,000

1,200,000

1,400,000

MAINTENANCE AND CONSTRUCTION w/o Water

(200,000)

0

200,000

400,000

600,000



2011 A l2011 Actual 1,392,194 0 1,091,757 206,931 93,506 2012 Actual 605,039 0 522,297 179,979 (97,237)2013 Budget 262,820 0 262,820 159,385 (159,385)

Page 25

140 000160,000180,000200,000

MAINTENANCE AND CONSTRUCTION CAPITAL w/o Water

020,00040,00060,00080,000

100,000120,000140,000

2011 2012 2013CAPITAL PROJECTS 194,169 18,847 0


800,000

1,000,000

1,200,000

1,400,000

MAINTENANCE AND CONSTRUCTION w/o Water

(200,000)

0

200,000

400,000

600,000



2011 A l2011 Actual 1,392,194 0 1,091,757 206,931 93,506 2012 Actual 605,039 0 522,297 179,979 (97,237)2013 Budget 262,820 0 262,820 159,385 (159,385)

Page 25

140 000160,000180,000200,000

MAINTENANCE AND CONSTRUCTION CAPITAL w/o Water

020,00040,00060,00080,000

100,000120,000140,000



35

2013 Annual Budget


IncomeAssessments 85,214 28,154 28,154 100,570 72,416 257.2%City of Bella Vista 1,139,810 315,585 347,555 0 (347,555) (100.0%)Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 27,955 32,400 28,327 0 (28,327) (100.0%)Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 15,875 19,050 14,605 19,050 4,445 30.4%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 123,340 52,440 186,398 143,200 (43,198) (23.2%)Total Income 1,392,194 447,629 605,039 262,820 (342,218) (56.6%)


Gross Profit 1,392,194 447,629 605,039 262,820 (342,218.46) (56.6%)

ExpensesSalary and Wages 1,542,751 1,258,575 1,228,176 1,182,180 (45,996) (3.7%)Employee Benefits 449,425 397,235 443,815 416,355 (27,460) (6.2%)Maintenance and Repairs 229,707 149,395 204,565 144,315 (60,250) (29.5%)Supplies 286,405 59,280 86,511 58,705 (27,806) (32.1%)Outside Contracts 27,366 23,922 29,429 22,855 (6,574) (22.3%)Contract Sanitation Service 21,985 22,440 21,844 0 (21,844) (100.0%)Insurance 102,639 96,939 95,607 74,928 (20,679) (21.6%)Utilities 44,337 49,203 39,640 43,917 4,278 10.8%Memberships, Training and Travel 2,781 1,165 839 2,070 1,231 146.8%Fuel and Oil 159,178 121,070 114,338 112,720 (1,617) (1.4%)Taxes and Permits 22,353 17,583 19,970 11,497 (8,473) (42.4%)Professional Services 175 1,500 0 1,500 1,500 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 277 120 83 120 37 45.1%Credit Card Fees & Interest Expense 97 0 64 0 (64) (100.0%)Other (253,851) 8,500 (3,285) 8,385 11,670 355.3%Total Operating Expenses 2,635,626 2,206,927 2,281,594 2,079,547 (202,047) (8.9%)

Allocations - MAC (1,546,383) (1,770,398) (1,770,398) (1,819,185) (48,787) (2.8%)Allocations - F & A 2,514 11,100 11,100 2,458 (8,642) (77.9%)Total Allocations (1,543,869) (1,759,298) (1,759,298) (1,816,727) (57,429) (3.3%)

Pre Depreciation Gross 300,437 (0) 82,742 0 (82,742) (100.0%)

Depreciation 206,931 182,879 179,979 159,385 (20,594) (11.4%)

Net Income / Cost of Operations 93,506 (182,879) (97,237) (159,385) (62,148) (63.9%)

Simple Cash FlowAdd: Depreciation 206,931 182,879 179,979 159,385 (20,594) (11.4%)Subtract: Capital Projects (194,169) (19,022) (18,847) 0 18,847 100.0%Add: From Reserves 0 0 0 0 0 0.0%Add: Funds for Carry Over Expenses 0 0 0 0 0 0.0%Subtract: Carry Over Capital Projects 0 0 0 0 0 0.0%Add: Reserves for Carry Over Capital 0 0 0 0 0 0.0%Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow 106,268 (19,022) 63,895 0 (63,895) (100.0%)

Maintenance and Construction Division

36

5,000,000

6,000,000

7,000,000

8,000,000

WATER UTILITY

0

1,000,000

2,000,000

3,000,000

4,000,000

Income Cost of Goods Expense Depreciation Net Cost of OperationsOperations

2011 Actual 7,560,396 2,005,589 3,001,622 979,391 1,573,794 2012 Actual 7,960,900 1,943,335 3,199,030 1,003,126 1,815,409 2013 Budget 7,722,612 2,085,209 3,921,161 1,062,817 653,425

2,500,0003,000,0003,500,0004,000,000

0500,000

1,000,0001,500,0002,000,000

2011 2012 2013CAPITAL PROJECTS 3,962,189 1,778,802 559,000

WATER UTILITY CAPITAL

5,000,000

6,000,000

7,000,000

8,000,000

WATER UTILITY

0

1,000,000

2,000,000

3,000,000

4,000,000

Income Cost of Goods Expense Depreciation Net Cost of OperationsOperations

2011 Actual 7,560,396 2,005,589 3,001,622 979,391 1,573,794 2012 Actual 7,960,900 1,943,335 3,199,030 1,003,126 1,815,409 2013 Budget 7,722,612 2,085,209 3,921,161 1,062,817 653,425

2,500,0003,000,0003,500,0004,000,000

0500,000

1,000,0001,500,0002,000,000

2011 2012 2013CAPITAL PROJECTS 3,962,189 1,778,802 559,000

WATER UTILITY CAPITAL

37

2013 Annual Budget


IncomeAssessments 0 0 1,200 1,200 0 0.0%City of Bella Vista 42,281 42,480 42,230 0 (42,230) (100.0%)Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 7,009,443 7,098,938 7,386,774 7,239,588 (147,186) (2.0%)Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 20,043 0 5,640 0 (5,640) (100.0%)Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 488,629 459,756 525,056 481,824 (43,232) (8.2%)Total Income 7,560,396 7,601,174 7,960,900 7,722,612 (238,288) (3.0%)

Food and Beverage 0 0 0 0 0 0.0%Water 2,005,589 2,079,768 1,943,335 2,085,209 141,874 7.3%Pro Shop 0 0 0 0 0 0.0%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 2,005,589 2,079,768 1,943,335 2,085,209 141,874 7.3%

Gross Profit 5,554,806 5,521,406 6,017,565 5,637,403 (380,161.51) (6.3%)

ExpensesSalary and Wages 870,916 900,836 844,726 941,687 96,962 11.5%Employee Benefits 237,778 294,048 250,871 250,275 (596) (0.2%)Maintenance and Repairs 283,922 295,630 308,022 321,300 13,278 4.3%Supplies 295,662 348,190 274,696 388,060 113,364 41.3%Outside Contracts 111,147 143,664 101,404 113,244 11,840 11.7%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 120,434 135,862 119,664 128,244 8,580 7.2%Utilities 81,483 89,770 86,441 94,910 8,469 9.8%Memberships, Training and Travel 3,939 10,600 5,896 13,894 7,998 135.6%Fuel and Oil 72,176 75,857 65,327 82,107 16,780 25.7%Taxes and Permits 105,932 99,267 240,606 137,092 (103,514) (43.0%)Professional Services 3,956 0 3,450 15,000 11,551 334.8%Membership Elections 0 0 0 0 0 0.0%Postage 50,365 60,000 41,333 42,000 667 1.6%Credit Card Fees & Interest Expense 54,244 194,250 38,819 356,352 317,533 818.0%Other 709,668 5,674 (47,281) 96,600 143,881 304.3%Total Operating Expenses 3,001,621 2,653,648 2,333,974 2,980,765 646,791 27.7%

Allocations - MAC 0 177,729 177,729 185,296 7,567 4.3%Allocations - F & A 0 687,326 687,326 755,100 67,774 9.9%Total Allocations 0 865,055 865,055 940,396 75,341 8.7%

Pre Depreciation Gross 2,553,185 2,002,702 2,818,535 1,716,242 (1,102,293) (39.1%)

Depreciation 979,391 1,062,221 1,003,126 1,062,817 59,691 6.0%

Net Income / Cost of Operations 1,573,794 940,481 1,815,409 653,425 (1,161,984) (64.0%)

Simple Cash FlowAdd: Depreciation 979,391 1,062,221 1,003,126 1,062,817 59,691 6.0%Subtract: Capital Projects (566,166) (1,114,020) (1,291,028) (559,000) 732,028 56.7%Add: From Reserves 3,637,140 900,472 904,458 0 (904,458) (100.0%)Add: Funds for Carry Over Expenses 0 0 0 0 0 0.0%Subtract: Carry Over Capital Projects (3,396,023) (597,037) (467,774) 0 467,774 100.0%Add: Reserves for Carry Over Capital 0 0 0 0 0 0.0%Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service (853,796) (320,004) (320,004) (325,000) (4,996) (1.6%)

Simple Cash Flow 1,374,340 872,113 1,644,187 832,242 (811,945) (49.4%)

Water Utility

38

2,000,000

2,500,000

3,000,000

FINANCE & ADMINISTRATION DIVISIONwith Assessment Revenue

(500,000)

0

500,000

1,000,000

1,500,000

2,000,000

Assessments Other Income

Expense Depreciation Net Income (Cost)

2011 Actual 2,016,736 694,802 2,462,324 185,302 63,912, , , , , , ,2012 Actual 1,766,927 930,626 2,551,587 184,916 (38,950)2013 Budget 1,572,899 743,038 1,724,727 204,643 386,567

FINANCE & ADMINISTRATION CAPITALPage 27

500,000

FINANCE & ADMINISTRATION CAPITALwithout General Manager’s Contingency Fund

0

250,000


2,000,000

2,500,000

3,000,000

FINANCE & ADMINISTRATION DIVISIONwith Assessment Revenue

(500,000)

0

500,000

1,000,000

1,500,000

2,000,000

Assessments Other Income

Expense Depreciation Net Income (Cost)

2011 Actual 2,016,736 694,802 2,462,324 185,302 63,912, , , , , , ,2012 Actual 1,766,927 930,626 2,551,587 184,916 (38,950)2013 Budget 1,572,899 743,038 1,724,727 204,643 386,567

FINANCE & ADMINISTRATION CAPITALPage 27

500,000

FINANCE & ADMINISTRATION CAPITALwithout General Manager’s Contingency Fund

0

250,000


39

2013 Annual Budget


IncomeAssessments 2,016,736 1,842,215 1,766,927 1,572,899 (194,029) (11.0%)City of Bella Vista 70,108 62,640 70,034 0 (70,034) (100.0%)Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 78,169 92,397 125,512 99,758 (25,754) (20.5%)Boat 0 0 0 0 0 0.0%Interest on Investments 102,928 102,000 67,372 69,600 2,228 3.3%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 87,564 84,000 211,639 162,000 (49,639) (23.5%)Transfer Fees 237,633 290,000 260,930 276,000 15,070 5.8%Other 118,400 87,910 195,138 135,680 (59,458) (30.5%)Total Income 2,711,538 2,561,163 2,697,553 2,315,937 (381,616) (14.1%)


Gross Profit 2,711,538 2,561,163 2,697,553 2,315,937 (381,615.97) (14.1%)

ExpensesSalary and Wages 1,825,607 1,735,014 1,757,764 1,818,226 60,462 3.4%Employee Benefits 508,142 506,504 526,011 518,880 (7,131) (1.4%)Maintenance and Repairs 19,001 6,379 6,387 7,505 1,118 17.5%Supplies 148,691 118,321 137,961 96,884 (41,077) (29.8%)Outside Contracts 279,076 302,902 282,432 334,166 51,734 18.3%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 43,048 46,165 44,214 44,721 507 1.1%Utilities 133,360 123,474 113,951 133,701 19,750 17.3%Memberships, Training and Travel 43,685 46,549 38,882 55,040 16,158 41.6%Fuel and Oil 5,263 6,357 6,136 6,890 754 12.3%Taxes and Permits 46,402 35,462 147,779 67,751 (80,028) (54.2%)Professional Services 100,610 228,424 172,623 180,524 7,901 4.6%Membership Elections 29,460 20,400 21,270 22,500 1,230 5.8%Postage 87,675 105,716 87,491 104,182 16,691 19.1%Credit Card Fees & Interest Expense 52,571 59,710 55,115 58,725 3,610 6.6%Other (49,174) 405,904 538,632 537,537 (1,095) (0.2%)Total Operating Expenses 3,273,417 3,747,282 3,936,648 3,987,232 50,585 1.3%

Allocations - MAC 125,047 141,660 141,660 70,462 (71,198) (50.3%)Allocations - F & A (936,140) (1,526,720) (1,526,721) (2,332,967) (806,246) (52.8%)Total Allocations (811,093) (1,385,061) (1,385,061) (2,262,505) (877,444) (63.4%)

Pre Depreciation Gross 249,213 198,941 145,966 591,210 445,243 305.0%

Depreciation 185,302 208,677 184,916 204,643 19,727 10.7%

Net Income / Cost of Operations 63,912 (9,736) (38,950) 386,567 425,516 1,092.5%

Simple Cash FlowAdd: Depreciation 185,302 208,677 184,916 204,643 19,727 10.7%Subtract: Capital Projects (53,640) (32,278) (30,996) (525,000) (494,004) (1,593.8%)Add: From Reserves 0 0 0 0 0 0.0%Add: Funds for Carry Over Expenses 10,323 0 0 0 0 0.0%Subtract: Carry Over Capital Projects (36,114) (28,512) (20,283) (8,229) 12,054 59.4%Add: Reserves for Carry Over Capital 36,114 28,512 20,283 8,229 (12,054) (59.4%)Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow 205,896 166,663 114,970 66,210 (48,761) (42.4%)

Finance & Administration Division

40

ProjectNo. Department Name Description Status Prior Yr Current Yr Total

5138* Metfield Club Building & Equipment Restrooms - Metfield Completed 85,000 0 85,0005139* Metfield Club Building & Equipment Metfield Clubhouse Repair Completed 48,000 0 48,0005160* BV Country Club Building & Equipment 35 Ton Compressor and Evaporator Barrel at CC (R) Cancelled 0 0 05207* Metfield Club Building & Equipment Renovate Interior and Exterior of Clubhouse Completed 563,300 28,264 591,5645207-A* Metfield Club Building & Equipment Total Renovation - Interior and Exterior Completed 61,863 0 61,8635222* BV Country Club Building & Equipment Board Room Air Handler (R) Completed 0 10,167 10,1675224* Kingsdale Grill Building & Equipment Kingsdale Club House Roof (R) Completed 0 19,369 19,3695258* Kingsdale Grill Building & Equipment Architect Fee - Kingsdale Upgrade & Expansion Open 10,000 0 10,0005259* Kingsdale Grill Building & Equipment Kingsdale Clubhouse Renovation & Expansion Open 9,116 386,141 395,2575259-A* Kingsdale Grill Building & Equipment Kingsdale Clubhouse Renovation & Expansion Open 0 273,371 273,3715279** Kingsdale Grill Building & Equipment Kingsdale Grill Equipment Completed 0 29,492 29,4925286 Yacht Club Building & Equipment Yacht Club Building Assessment & Renovation Open 0 8,953 8,953

Clubs Total 777,279 755,757 1,533,036

5206* Kingswood Golf Maintenance Replace Bridge on No. 4 and No. 18 Completed 337,766 15,027 352,7935229* Branchwood Golf Maintenance Re-Grass With Zoysia 3-8 Greens (R) Completed 2,961 7,543 10,5045234* Highlands Golf Maintenance Aerate and Dethatch Greens Completed 25,391 0 25,3915257* BV Country Club Golf Maintenance CC Cart Path Asphalt Overlay (18 Holes) Completed 197,025 4,522 201,5475257-A* BV Country Club Golf Maintenance CC Cart Path Asphalt Overlay (18 Holes) Completed 19,429 39,737 59,1665257-B* BV Country Club Golf Maintenance CC Cart Path Asphalt Overlay (18 Holes) Completed 61,320 0 61,3205264 Kingswood Golf Maintenance Pump House Completed 0 419,520 419,5205265 Berksdale Golf Maintenance Replace Irrigation Pump Completed 0 13,206 13,2065266 BV Country Club Golf Maintenance Top Dresser Completed 0 11,074 11,0745267 Kingsdale Golf Operations Electrical Upgrade Completed 0 63,125 63,1255268 Scotsdale Golf Operations Electrical Upgrade Completed 0 18,825 18,8255285 Highlands Golf Maintenance Cart Path Overlay & Parking Lot Overlay Completed 0 19,800 19,8005287 Highlands Golf Maintenance Golf Short game Practice Area - Highlands Completed 0 32,007 32,0075289 Kingsdale Golf Operations Cart Parking Completed 0 39,072 39,0725290** Berksdale Golf Maintenance Fire Hydrant Completed 0 16,825 16,8255291** Kingswood Golf Maintenance Fire Hydrant Completed 0 10,914 10,914

Golf Total 643,892 711,197 1,355,089

5269 Metfield Outside Recreation Pool Showers for ADA Open 0 0 05270 Kingsdale Outside Recreation Women's Shower & All Fixtures for ADA Open 0 0 05288** Riordan Hall Riordan Hall HVAC Completed 0 42,459 42,4595292** Kingsdale Outside Recreation Hydro-Lifts for Pools Open 0 0 05293** Tennis Tennis Wall Open 0 0 0

Recreation Total 0 42,459 42,459

2012 Actual Capital Projects

SpendingProjectNo. Department Name Description Status Prior Yr Current Yr Total


Clubs Total 777,279 755,757 1,533,036


Golf Total 643,892 711,197 1,355,089




Spending

41

2013 Annual Budget

5280** Street Department (POA) Drum Roller (used) Completed 0 18,847 18,847

MAC Total 0 18,847 18,847

5213* Water Utility - OMR Riordan Road Water Project Completed 872,541 69,059 941,6005213-A* Water Utility - OMR Riordan Road Water Project Completed 0 0 05214* Water Utility - OMR Oldham Road Water Project Completed 644,609 278,597 923,2065214-A* Water Utility - OMR Oldham Road Water Project Completed 0 0 05215* Water Utility - OMR U.S. 71 Water Project Completed 124,240 120,118 244,3585274 Water Utility - OMR 90 ea. Permalog plus 51-100 leak detectors (R) Completed 0 33,573 33,5735275 Water Utility - OMR 60 ea. Permalog plus 51-100 leak detectors (new) Completed 0 30,711 30,7115276 Water Utility - OMR Excavator (track hoe) Completed 0 167,454 167,4545278-A Water Utility - OMR Water Line Replacements (Highlands Blvd; Lake Rayburn Subdiv.) Open 0 176,609 176,6095278-B Water Utility - OMR Water Line Replacements (Blowing Springs) Completed 0 19,599 19,5995282 Water Utility - OMR Chlorination Station Construction - Bond Funds/Line Replacement Completed 0 319,555 319,5555283 Water Utility - OMR East Leigh Zone Pipe Lines - Bond Funds/Line Replacement Completed 0 103,063 103,0635294 Water Utility - OMR Citrix Server Upgrade Completed 0 29,710 29,710

Water - OMR Total 1,641,390 1,348,048 2,989,438

5281 Water Utility - Capacity East Leigh Fire Pump Station - Bond Funds/Line Replacement Completed 0 410,755 410755

Water - OMR Total 0 410,755 410,755

5249* Information Technology Web Portal (Addition) Open 11,488 20,283 31,7715272 Information Technology Upgrade Domain Controllers Completed 0 30,996 30,996

Finance and Administration Total 11,488 51,279 62,767

Total POA including Water Capital 3,074,049 3,338,342 6,412,391

Total POA without Water Capital 1,432,659 1,579,539 3,012,198

* 2011 Carry Over Project** General Manager's Contingency

ProjectNo. Department Name Description Status Prior Yr Current Yr Total


Clubs Total 777,279 755,757 1,533,036


Golf Total 643,892 711,197 1,355,089




Spending

42

Project ProjectnoitpircseDemaN tnemtrapeD.oN Budget Prior Yr 2013 Bud

CP 5258* Kingsdale Grill Building & Equipment Architect Fee - Kingsdale Upgrade & Expansion 10,000 10,000 0CP 5259* Kingsdale Grill Building & Equipment Kingsdale Clubhouse Renovation & Expansion 400,000 395,257 4,743CP 5259-A* Kingsdale Grill Building & Equipment Kingsdale Clubhouse Renovation & Expansion 270,000 273,371 (3,371)

276,09359,8526,99noitavoneR & tnemssessA gnidliuB bulC thcaYtnempiuqE & gnidliuB bulC thcaY*6825PC

440,29185,786526,977latipaC revO yrraC sbulC000latipaC weN sbulC440,29185,786526,977latipaC sbulC latoT

000,220000,22ADA rof srewohS looPnoitaerceR edistuO dleifteM*9625AC000,520000,52ADA rof serutxiF llA & rewohS s'nemoWnoitaerceR edistuO eladsgniK*0725AC000,210000,21ADA rof slooP rof stfiL-ordyHnoitaerceR edistuO eladsgniK*2925AC007,410007,41)R( llaW sinneTsinneT*3925AC

007,370007,37latipaC revO yrraC noitaerceR000latipaC weN noitaerceR007,370007,37latipaC noitaerceR latoT

CP 5278-A* Water Utility - OMR Water Line Replacements (Highlands Blvd; Lake Rayburn Subdiv.) 176,609 176,609 0000,050000,05dnuF ycnegnitnoC retaWRMO - ytilitU retaWDBTAC000,440000,44)snoitats gniretem 3 edargpu( metsys ADACSRMO - ytilitU retaW6925AC000,030000,03reggol esion kael + golamrePRMO - ytilitU retaW7925AC000,540000,54redaoL reetS dikSRMO - ytilitU retaW8925AC000,030000,03)R( pu-kciP baC dednetxE eziS diM 3102RMO - ytilitU retaW9925AC000,030000,03)R( pu-kciP baC dednetxE eziS diM 3102RMO - ytilitU retaW0035AC000,030000,03)R( pu-kciP baC dednetxE eziS diM 3102RMO - ytilitU retaW1035AC000,0030000,003stnemecalpeR eniL retaWRMO - ytilitU retaW2035PC

0906,671906,671latipaC revO yrraC RMO - retaW000,9550000,955latipaC weN RMO - retaW000,955906,671906,537latipaC RMO - retaW latoT

922,8177,13000,04)noitiddA( latroP beWygolonhceT noitamrofnI*9425AC000,5730000,573erawtfoS floG-EygolonhceT noitamrofnI5925PC000,051000,051dnuF ycnegnitnoC s'reganaM lareneGreganaM lareneGDBTAC

922,8177,13000,04latipaC revO yrraC noitartsinimdA & ecnaniF000,5250000,525latipaC weN noitartsinimdA & ecnaniF922,335177,13000,565latipaC noitartsinimdA & ecnaniF latoT

Total POA with Water Carry Over Capital 1,069,934 895,961 173,973Total POA with Water New Capital 1,084,000 0 1,084,000

Total Total POA with Water Capital 2,153,934 895,961 1,257,973

Total POA without Water Carry Over Capital 893,325 719,352 173,973Total POA without Water New Capital 525,000 0 525,000

In 2013, the Board split capital into the following categories: Total Total POA without Water Capital 1,418,325 719,352 698,973CA = Capital Asset (less than $50,000 Capital)CP = Capital Project (greater than $50,000 Capital)

* 2012 Carry Over Project

2013 Budgeted Capital Assets and Projects including Carry Over's

Spending

43

2013 Annual Budget

2011 2012 2013

Clubs DivisionAdministration

52.052.051.0emiT - lluF00.000.000.0)ETF( emiT traP52.052.051.0latoT

Country Club00.100.102.0emiT - lluF00.000.000.0)ETF( emiT traP00.100.102.0latoT

Highlands Club00.000.000.0emiT - lluF00.000.000.0)ETF( emiT traP00.000.000.0latoT

Kingsdale Grill00.000.000.0emiT - lluF00.000.000.0)ETF( emiT traP00.000.000.0latoT

Loch Lomond Yacht Club00.000.000.0emiT - lluF00.000.000.0)ETF( emiT traP00.000.000.0latoT

Metfield Club00.000.000.0emiT - lluF00.000.000.0)ETF( emiT traP00.000.000.0latoT

Full - Time 0.35 1.25 1.25Part Time (FTE) 0.00 0.00 0.00

52.152.153.0latoT noisiviD sbulC

Golf DivisionGeneral Golf Operations


Central Golf Maintenance00.1100.1100.01emiT - lluF57.057.057.0)ETF( emiT traP57.1157.1157.01latoT

Berksdale Golf Course Maintenance05.305.305.3emiT - lluF44.344.334.3)ETF( emiT traP49.649.639.6latoT

Branchwood Golf Course Maintenance00.000.000.0emiT - lluF63.163.143.1)ETF( emiT traP63.163.143.1latoT

Branchwood Golf Shop & Golf Operations00.000.000.0emiT - lluF02.102.100.1)ETF( emiT traP02.102.100.1latoT

Country Club Golf Course Maintenance00.400.400.4emiT - lluF96.337.366.3)ETF( emiT traP96.737.766.7latoT

Country Club Pro Shop & Golf Operations00.300.300.3emiT - lluF99.299.293.3)ETF( emiT traP99.599.593.6latoT

Highlands Golf Course Maintenance00.400.400.4emiT - lluF86.376.376.3)ETF( emiT traP86.776.776.7latoT

Highlands Pro Shop & Golf Operations00.200.300.3emiT - lluF69.357.389.3)ETF( emiT traP69.557.689.6latoT

Kingsdale Pro Shop & Golf Operations74.300.300.3emiT - lluF20.830.813.8)ETF( emiT traP94.1130.1113.11latoT

Kingswood Golf Course Maintenance05.305.305.3emiT - lluF44.344.334.3)ETF( emiT traP49.649.639.6latoT

Metfield Golf Course Maintenance00.400.400.5emiT - lluF70.501.524.4)ETF( emiT traP70.901.924.9latoT

Metfeild Pro Shop & Golf Operations00.300.300.3emiT - lluF04.404.456.4)ETF( emiT traP04.704.756.7latoT

Scotsdale Golf Course Maintenance00.400.400.4emiT - lluF24.383.334.3)ETF( emiT traP24.783.734.7latoT

Scotsdale Pro Shop & Golf Operations00.200.300.3emiT - lluF34.372.324.3)ETF( emiT traP34.572.624.6latoT

Tanyard Creek Driving Range00.100.100.1emiT - lluF83.241.260.2)ETF( emiT traP83.341.360.3latoT

74.2500.3500.35emiT - lluF01.4525.3537.35)ETF( emiT traP

Golf Division Total 106.73 106.52 106.57

Recreation DivisionAdministration


RV Park00.000.000.0emiT - lluF91.191.171.1)ETF( emiT traP91.191.171.1latoT

Highlands Gun Range00.157.057.0emiT - lluF00.000.000.0)ETF( emiT traP00.157.057.0latoT

Branchwood Recreation Center00.200.200.2emiT - lluF10.220.232.2)ETF( emiT traP10.420.432.4latoT

Outside Recreation - Kingsdale00.000.000.0emiT - lluF22.361.351.3)ETF( emiT traP22.361.351.3latoT

Outside Recreation - Metfield00.000.000.0emiT - lluF36.165.146.1)ETF( emiT traP36.165.146.1latoT

Riordan Hall00.100.100.1emiT - lluF03.503.519.4)ETF( emiT traP03.603.619.5latoT

Metfield Club Recreation00.000.000.0emiT - lluF00.226.100.0)ETF( emiT traP00.226.100.0latoT

Tennis00.000.000.0emiT - lluF00.000.000.0)ETF( emiT traP00.000.000.0latoT


10.3262.2239.91latoT noisiviD noitaerceR

Maintenance and Construction Division without WaterAdministration


Facilities Maintenance00.0100.0100.01emiT - lluF00.000.000.0)ETF( emiT traP00.0100.0100.01latoT

HVAC-R Maintenance00.100.100.1emiT - lluF00.000.008.0)ETF( emiT traP00.100.108.1latoT

Streets05.505.500.51emiT - lluF00.000.002.3)ETF( emiT traP05.505.502.81latoT

Vehicle and Equipment Maintenance00.200.200.2emiT - lluF00.000.000.0)ETF( emiT traP00.200.200.2latoT

General Grounds Maintenance00.600.500.5emiT - lluF26.369.478.3)ETF( emiT traP26.969.978.8latoT

Stump Dump05.005.000.0emiT - lluF00.000.008.0)ETF( emiT traP05.005.008.0latoT

Sanitation00.000.000.0emiT - lluF00.000.000.0)ETF( emiT traP00.000.000.0latoT


21.1364.1371.44latoT noisiviD noitcurtsnoC dna ecnanetniaM

Lakes Division

Loch Lomond Marina00.000.000.0emiT - lluF00.000.000.0)ETF( emiT traP00.000.000.0latoT

Lakes and Parks00.252.252.2emiT - lluF24.605.613.6)ETF( emiT traP24.857.865.8latoT

Fisheries and Water Quality00.200.100.1emiT - lluF08.004.141.1)ETF( emiT traP08.204.241.2latoT


22.1151.1107.01latoT noisiviD sekaL

Water05.6205.5205.52emiT - lluF06.106.106.1)ETF( emiT traP01.8201.7201.72latoT01.8201.7201.72latoT tnemtrapeD retaW

Administration DivisionGeneral Office


Member Communications00.200.200.2emiT - lluF00.100.100.1)ETF( emiT traP00.300.300.3latoT

Community Outreach00.100.100.1emiT - lluF00.000.000.0)ETF( emiT traP00.100.100.1latoT

Legal00.400.300.3emiT - lluF00.056.066.0)ETF( emiT traP00.456.366.3latoT

Accounting57.857.858.8emiT - lluF83.183.113.1)ETF( emiT traP31.0131.0161.01latoT

Information Technology00.400.400.4emiT - lluF00.000.000.0)ETF( emiT traP00.400.400.4latoT

Human Resources00.300.300.3emiT - lluF00.000.000.0)ETF( emiT traP00.300.300.3latoT

Membership Services00.600.600.6emiT - lluF87.293.206.2)ETF( emiT traP87.893.806.8latoT

Office Services00.200.208.2emiT - lluF27.027.056.0)ETF( emiT traP27.227.254.3latoT

Marketing00.000.000.0emiT - lluF00.000.000.0)ETF( emiT traP00.000.000.0latoT


36.0498.9378.04latoT noisiviD noitartsinimdA

Total BVVPOA74.35100.05180.951emiT - lluF34.8836.9877.09)ETF( emiT traP09.14236.93258.942AOPVVB latoT dnarG

Staff Department Chart - 2013 Budget

2011 2012 2013




















































Lakes Division






















2011 2012 2013




















































Lakes Division






















2011 2012 2013




















































Lakes Division






















2011 2012 2013




















































Lakes Division






















44

2011 2012 2013




















































Lakes Division






















2011 2012 2013




















































Lakes Division






















2011 2012 2013




















































Lakes Division






















2011 2012 2013




















































Lakes Division






















2011 2012 2013




















































Lakes Division






















45

2013 Annual Budget


IncomeAssessments 828,101 673,988 673,988 743,528 69,540 10.3%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 55 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 17,363 20,000 14,678 18,550 3,872 26.4%Total Income 845,519 693,988 688,666 762,078 73,412 10.7%


Gross Profit 845,519 693,988 688,666 762,078 73,412.32 10.7%

ExpensesSalary and Wages 11,075 35,950 35,620 36,672 1,052 3.0%Employee Benefits 1,601 5,362 4,997 5,453 456 9.1%Maintenance and Repairs 32,672 50,700 25,707 52,695 26,988 105.0%Supplies 45,889 13,660 20,189 13,560 (6,629) (32.8%)Outside Contracts 29,095 37,195 22,704 25,164 2,460 10.8%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 36,946 39,192 39,696 40,200 504 1.3%Utilities 109,768 80,960 86,165 119,523 33,358 38.7%Memberships, Training and Travel 779 750 1,064 900 (164) (15.4%)Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 34,514 37,434 55,245 34,157 (21,088) (38.2%)Professional Services 0 0 700 0 (700) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 1,365 1,326 654 1,300 646 98.7%Total Operating Expenses 303,705 302,530 292,741 329,624 36,884 12.6%


Pre Depreciation Gross 122,907 (0) 4,467 (0) (4,467) (100.0%)

Depreciation 301,950 352,759 342,336 368,516 26,180 7.6%


Simple Cash FlowAdd: Depreciation 301,950 352,759 342,336 368,516 26,180 7.6%Subtract: Capital Projects (144,199) (129,625) (38,445) 0 38,445 100.0%Add: From Reserves 80,979 99,625 8,953 0 (8,953) (100.0%)Add: Funds for Carry Over Expenses 15,827 0 6,173 0 (6,173) (100.0%)Subtract: Carry Over Capital Projects (635,056) (735,490) (717,312) (92,044) 625,268 87.2%Add: Reserves for Carry Over Capital 635,056 735,490 717,312 92,044 (625,268) (87.2%)Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow 75,514 (30,000) (18,852) (0) 18,852 100.0%

Clubs Division

46

2011 2012 2012 2013 13 Budget to ChangetnecrePlautcA 21tegduBlautcAtegduBlautcAnoitpircseD

Income%1.6772,1272,22599,02599,02610,41stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 14,016 20,995 20,995 22,272 1,277 6.1%


Gross Profit 14,016 20,995 20,995 22,272 1,276.96 6.1%

Expenses%6.5826467,11631,11135,11487,6segaW dna yralaS%6.23274129,1944,1588,1488stifeneB eeyolpmE

Maintenance and Repairs 0 0 0 0 0 0.0%)%0.001()34(03400seilppuS

Outside Contracts 0 0 0 0 0 0.0%Contract Sanitation Service 0 0 0 0 0 0.0%

%8.42103454249451ecnarusnI%5.4135024763006134seitilitU)%4.51()461(009460,1057977levarT dna gniniarT ,spihsrebmeM

Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 0 0 0 0 0 0.0%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

%7.89646003,1456623,1362rehtOTotal Operating Expenses 9,156 16,586 14,736 16,359 1,623 11.0%

%0.0242,1242,1000CAM - snoitacollA%9.5162076,4904,4904,4754,3A & F - snoitacollA%1.43305,1219,5904,4904,4754,3snoitacollA latoT

)%0.001()948,1(0948,1)0(304,1ssorG noitaicerpeD erP

Depreciation 0 0 0 0 0 0.0%

Net Income / Cost of Operations 1,403 (0) 1,849 0 (1,849) (100.0%)

Clubs Administration Clubs · Department 6

2013 Goal:

1. Find new lessee for Loch Lomond Yacht Club, Bella Vista Country Club and Metfield Club.

47

2013 Annual Budget



City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

%3.06057,1447,10008rehtOTotal Income 158,988 124,108 125,852 140,702 14,849 11.8%


Gross Profit 158,988 124,108 125,852 140,702 14,849.49 11.8%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%

%6.25841,3031,9289,5002,01117,21sriapeR dna ecnanetniaM)%5.91()625,1(003,6628,7006,1020,51seilppuS

%6.61947352,5405,4260,11530,6stcartnoC edistuOContract Sanitation Service 0 0 0 0 0 0.0%

)%2.9()045(613,5658,5211,5460,5ecnarusnI%2.7779,1565,92885,72028,23695,33seitilitU

Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%

)%6.54()840,5(420,6270,11485,5717,5stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

920,1rehtO 0 0 0 0 0.0%Total Operating Expenses 79,172 66,378 62,829 61,588 (1,241) (2.0%)

%7.43220,81159,96929,15929,15294,96CAM - snoitacollA%0.85263,3361,9108,5108,5362,7A & F - snoitacollA%0.73483,12411,97037,75037,75557,67snoitacollA latoT

)%0.001()392,5()0(392,50160,3ssorG noitaicerpeD erP

)%3.0()931(440,25381,25674,25435,84noitaicerpeD


Highlands Club Building & Equipment Clubs · Department 2

48




%0.0000000,6005,5rehtOTotal Income 159,116 116,318 110,318 153,943 43,625 39.5%


Gross Profit 159,116 116,318 110,318 153,943 43,625.36 39.5%


%6.39421,4035,8604,4002,01948,3sriapeR dna ecnanetniaM)%9.03()09(002092000,1024,7seilppuS

%0.41840,1435,8684,7723,7712,6stcartnoC edistuOContract Sanitation Service 0 0 0 0 0 0.0%

%8.5564694,8130,8271,8077,7ecnarusnI%7.18596,61021,73524,02000,21895,71seitilitU


)%4.84()338,4(551,5889,9490,7204,6stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 49,255 45,793 50,626 68,035 17,409 34.4%


%0.001338,01)0()338,01(0180,53ssorG noitaicerpeD erP

)%6.61()376,9(125,84491,85580,95685,85noitaicerpeD


Loch Lomond Yacht Club Building & EquipmentClubs · Department 4

49

2013 Annual Budget



City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%

55seeF esU ytilicaF 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

%3.01727008,7370,7000,2)734(rehtOTotal Income 153,365 109,921 114,994 117,249 2,255 2.0%


Gross Profit 153,365 109,921 114,994 117,249 2,255.35 2.0%

Expenses259,2segaW dna yralaS 0 0 0 0 0.0%254stifeneB eeyolpmE 0 0 0 0 0.0%

%1.252828,8033,21205,3009,9974,7sriapeR dna ecnanetniaM)%4.69()073,5(002075,5000,1569,5seilppuS)%5.52()760,1(421,3191,4767,5590,6stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%)%6.8()474(460,5835,5278,4966,4ecnarusnI)%9.98()052,41(006,1058,510939,22seitilitU


%4.83153,2274,8121,6256,3375,3stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

37rehtO 0 0 0 0 0.0%Total Operating Expenses 54,198 25,191 40,772 30,790 (9,982) (24.5%)

%7.1133,1133,97000,87000,87895,28CAM - snoitacollA%9.5893821,7037,6037,6068,7A & F - snoitacollA%0.2927,1954,68037,48037,48854,09snoitacollA latoT


)%9.0()046(633,96679,96241,76647,23noitaicerpeD


Metfield Club Building & Equipment Clubs · Department 7

50


IncomeAssessments 94,461 69,806 69,806 65,036 (4,771) (6.8%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 6,000 6,000 4,985 6,000 1,015 20.4%Total Income 100,461 75,806 74,792 71,036 (3,756) (5.0%)


Gross Profit 100,461 75,806 74,792 71,036 (3,755.98) (5.0%)

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 1,623 10,200 2,441 9,430 6,989 286.3%Supplies 3,827 1,000 768 200 (568) (73.9%)Outside Contracts 6,087 7,008 2,361 2,968 607 25.7%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 1,482 1,560 1,563 1,620 57 3.6%Utilities 2,300 3,500 594 3,000 2,406 404.8%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 575 648 949 756 (193) (20.3%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 15,893 23,916 8,676 17,974 9,298 107.2%

Allocations - MAC 44,066 42,028 42,028 42,616 588 1.4%Allocations - F & A 7,723 9,862 9,862 10,446 584 5.9%Total Allocations 51,789 51,890 51,890 53,062 1,171 2.3%

Pre Depreciation Gross 32,779 0 14,225 (0) (14,226) (100.0%)

Depreciation 11,499 22,078 12,131 50,028 37,897 312.4%

Net Income / Cost of Operations 21,280 (22,078) 2,094 (50,028) (52,122) (2,488.7%)

Kingsdale Grill Building & Equipment Clubs · Department 11

51

2013 Annual Budget




%5.242421,2000,3678000,6005,5rehtOTotal Income 259,573 246,840 241,716 256,877 15,161 6.3%


Gross Profit 259,573 246,840 241,716 256,877 15,161.14 6.3%

Expenses%7.1424809,42484,42024,42043,1segaW dna yralaS

)%4.0()61(235,3845,3874,3562stifeneB eeyolpmE%6.14898,3572,31773,9002,01010,7sriapeR dna ecnanetniaM%0.71669066,6496,5060,9856,31seilppuS%0.72421,1582,5161,4130,6166,4stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%2.5669056,91486,81289,81649,71ecnarusnI%1.421874,62818,74043,12040,23409,23seitilitU


)%3.94()663,31(057,31611,72654,02742,81stimreP dna sexaT)%0.001()007(000700secivreS lanoisseforP

Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 96,031 124,666 115,102 134,878 19,775 17.2%

)%3.2()481,2(816,49208,69208,69548,29CAM - snoitacollA%9.7010,2183,72273,52273,52328,82A & F - snoitacollA)%1.0()571(999,121471,221471,221866,121snoitacollA latoT

)%0.001()044,4()0(044,4)0(478,14ssorG noitaicerpeD erP

)%8.0()562,1(785,841258,941879,151585,051noitaicerpeD


Bella Vista Country Club Building & Equipment Clubs · Department 9

52


IncomeAssessments 3,208,314 3,529,850 3,529,850 3,246,664 (283,186) (8.0%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 3,976,310 3,914,101 4,334,120 4,111,098 (223,022) (5.1%)Pro Shop 475,851 442,887 532,461 480,001 (52,460) (9.9%)Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 84,854 77,397 77,397 76,749 (648) (0.8%)Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 99,735 83,310 71,003 83,310 12,307 17.3%Total Income 7,845,064 8,047,545 8,544,831 7,997,822 (547,009) (6.4%)


Gross Profit 7,493,881 7,747,061 8,140,680 7,652,221 (488,459.53) (6.0%)

ExpensesSalary and Wages 2,750,877 2,861,850 2,768,089 2,919,301 151,213 5.5%Employee Benefits 682,822 752,291 742,653 781,123 38,470 5.2%Maintenance and Repairs 578,668 303,240 492,345 314,799 (177,546) (36.1%)Supplies 832,972 672,750 608,548 672,448 63,900 10.5%Outside Contracts 884,482 883,715 925,199 896,915 (28,284) (3.1%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 126,313 150,135 130,559 136,748 6,189 4.7%Utilities 350,688 397,818 396,531 391,283 (5,248) (1.3%)Memberships, Training and Travel 18,420 23,580 24,843 24,035 (808) (3.3%)Fuel and Oil 151,722 159,000 178,954 172,407 (6,548) (3.7%)Taxes and Permits 152,883 144,445 220,927 157,216 (63,711) (28.8%)Professional Services 4,654 7,300 50,039 7,300 (42,739) (85.4%)Membership Elections 0 0 0 0 0 0.0%Postage 702 2,994 539 924 385 71.5%Credit Card Fees & Interest Expense 60,933 45,310 64,522 45,750 (18,772) (29.1%)Other 92,773 87,370 119,133 92,770 (26,363) (22.1%)Total Operating Expenses 6,688,910 6,491,798 6,722,881 6,613,019 (109,862) (1.6%)



Depreciation 574,229 628,698 621,808 586,510 (35,298) (5.7%)



Simple Cash Flow (119,529) (49,000) 274,264 0 (274,264) (100.0%)

Golf Division

53

2013 Annual Budget

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54


IncomeAssessments 5,050,515 5,044,654 5,044,654 4,731,020 (313,634) (6.2%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 10,532 0 (25,827) 0 25,827 100.0%Total Income 5,061,047 5,044,654 5,018,827 4,731,020 (287,807) (5.7%)


Gross Profit 5,061,047 5,044,654 5,018,827 4,731,020 (287,807.14) (5.7%)

ExpensesSalary and Wages 1,684,553 1,715,870 1,676,471 1,752,636 76,165 4.5%Employee Benefits 434,871 475,571 471,693 481,877 10,184 2.2%Maintenance and Repairs 536,474 279,902 446,148 294,821 (151,327) (33.9%)Supplies 782,160 624,007 542,572 622,568 79,996 14.7%Outside Contracts 565,787 547,249 561,053 558,427 (2,626) (0.5%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 104,205 122,750 108,900 111,900 3,000 2.8%Utilities 239,520 269,044 279,918 260,293 (19,625) (7.0%)Memberships, Training and Travel 6,184 8,410 7,256 7,895 639 8.8%Fuel and Oil 151,722 159,000 178,954 172,407 (6,548) (3.7%)Taxes and Permits 134,545 114,671 192,605 139,784 (52,821) (27.4%)Professional Services 4,654 7,300 49,701 7,300 (42,401) (85.3%)Membership Elections 0 0 0 0 0 0.0%Postage 266 330 198 0 (198) (100.0%)Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 11,929 10,230 9,142 11,900 2,758 30.2%Total Operating Expenses 4,656,870 4,334,335 4,524,611 4,421,807 (102,804) (2.3%)


Pre Depreciation Gross 91,854 481,200 265,097 (0) (265,097) (100.0%)

Depreciation 516,693 573,359 566,758 533,399 (33,359) (5.9%)



Simple Cash Flow 796 (49,000) (104,376) (0) 104,376 100.0%

Golf MaintenanceGolf Division

Mission Statement: To provide the highest quality golf facilities and golf experience for our members and their guestswithin our annual budget.

55

2013 Annual Budget


IncomeAssessments 1,440,476 1,321,246 1,321,246 1,393,232 71,986 5.4%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 119 0 5,927 0 (5,927) (100.0%)Total Income 1,440,595 1,321,246 1,327,173 1,393,232 66,060 5.0%


Gross Profit 1,440,595 1,321,246 1,327,173 1,393,232 66,059.64 5.0%

ExpensesSalary and Wages 427,227 456,666 441,892 456,457 14,565 3.3%Employee Benefits 113,491 124,077 129,019 128,713 (306) (0.2%)Maintenance and Repairs 72,163 53,712 66,467 62,220 (4,247) (6.4%)Supplies 56,241 30,830 38,977 33,360 (5,617) (14.4%)Outside Contracts 547,336 529,727 542,193 540,594 (1,599) (0.3%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 20,364 23,188 27,588 22,704 (4,884) (17.7%)Utilities 11,419 12,960 12,954 13,961 1,007 7.8%Memberships, Training and Travel 3,578 4,650 3,924 3,200 (724) (18.5%)Fuel and Oil 29,484 20,768 27,524 22,498 (5,026) (18.3%)Taxes and Permits 25,389 8,620 20,916 24,680 3,764 18.0%Professional Services 4,654 6,800 49,701 6,800 (42,901) (86.3%)Membership Elections 0 0 0 0 0 0.0%Postage 13 60 145 0 (145) (100.0%)Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 2,069 2,450 3,859 2,950 (909) (23.6%)Total Operating Expenses 1,313,427 1,274,508 1,365,159 1,318,137 (47,022) (3.4%)



Depreciation 111,729 108,490 103,912 79,857 (24,055) (23.1%)


2. Increase low cost educational opportunities for our superintendents and core staff.3. Continue working with MAC Division, as a team, to improve golf course issues.4. Continue to monitor hybrid Bermuda green progress.5. Maintain positive relationship with each department and members.

Central Golf Maintenance Golf Division · Department 15

2013 Goals:

1. Continue working on improving safety issues.

56





Gross Profit 490,293 484,124 484,124 497,383 13,258.46 2.7%

Expenses%5.4849,8128,902478,002031,002454,202segaW dna yralaS%5.3422,2958,56536,36093,95533,55stifeneB eeyolpmE

)%4.34()818,02(391,72110,84000,93327,46sriapeR dna ecnanetniaM%3.41056,9760,77714,76094,27639,68seilppuS)%4.8()052(547,2599,2597,2679,2stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%8.42363,2409,11145,9828,31568,01ecnarusnI%1.6974,1235,52350,42686,72964,22seitilitU%4.89526062,1536095082levarT dna gniniarT ,spihsrebmeM%5.44682,7846,32363,61408,12923,71liO dna leuF

)%4.24()175,8(466,11532,02012,31251,31stimreP dna sexaT%0.000500500050secivreS lanoisseforP

Membership Elections 0 0 0 0 0 0.0%%0.0000540egatsoP

Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%%8.818000,1919002,1715,1rehtO

Total Operating Expenses 478,036 452,667 454,678 458,193 3,515 0.8%

%2.1171487,41316,41316,41881,81CAM - snoitacollA%9.44265,7604,42448,61448,61678,42A & F - snoitacollA%6.42337,7981,93754,13754,13460,34snoitacollA latoT

%0.001110,2)0()110,2(0)708,03(ssorG noitaicerpeD erP

)%4.02()220,8(953,13183,93316,93746,74noitaicerpeD


Scotsdale Golf Maintenance Golf Division · Department 16

2013 Goals:

1, Trim numerous trees around the course.

7. Develop a method for removing green cover on Bermuda green.8. Establish Bermuda in weak areas of fairways.9. Install irrigation controller at chipping area.

2. Reestablish wildflower bed.3. Plant a tree behind No. 2 green.4. Build small chipping area behind No.18 green.5. Install safety fence behind No. 13 white tee.6. Remove fans behind No. 7 green.





Gross Profit 490,293 484,124 484,124 497,383 13,258.46 2.7%










)%4.02()220,8(953,13183,93316,93746,74noitaicerpeD



2013 Goals:








Gross Profit 490,293 484,124 484,124 497,383 13,258.46 2.7%










)%4.02()220,8(953,13183,93316,93746,74noitaicerpeD



2013 Goals:




57

2013 Annual Budget




)%0.001()644(064400rehtOTotal Income 129,573 150,168 150,614 154,037 3,422 2.3%


Gross Profit 129,573 150,168 150,614 154,037 3,422.36 2.3%

Expenses%5.5037,1374,33347,13438,23585,13segaW dna yralaS%7.05176,1969,4792,3888,4213,3stifeneB eeyolpmE%8.86931,2052,5111,3003,1650,7sriapeR dna ecnanetniaM%2.971289,31387,12108,7525,32647,61seilppuS)%7.11()882(071,2854,2442,2025,2stcartnoC edistuO


Memberships, Training and Travel 0 0 0 0 0 0.0%%1.46437,1834,4407,2190,4778,4liO dna leuF)%7.24()481,2(829,2211,5871,3920,3stimreP dna sexaT

Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

%0.64621004472032032rehtOTotal Operating Expenses 95,988 130,098 104,016 126,434 22,418 21.6%



%8.435330,3006,376500noitaicerpeD

Net Income / Cost of Operations 3,927 (0) 25,961 (3,600) (29,561) (113.9%)

1. Currently working with board to develop a plan for Branchwood.

Branchwood Golf Maintenance Golf Division · Department 17

2013 Goal:

58


Income)%0.91()162,321(675,425738,746738,746263,886stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 688,362 647,837 647,837 524,576 (123,261) (19.0%)


Gross Profit 688,362 647,837 647,837 524,576 (123,260.81) (19.0%)

Expenses)%8.31()160,13(658,391719,422645,142721,442segaW dna yralaS)%1.52()397,41(241,44539,85363,96642,95stifeneB eeyolpmE)%2.95()390,63(348,42639,06043,64504,45sriapeR dna ecnanetniaM)%2.81()294,42(030,011225,431033,711059,751seilppuS


%1.92673,5238,32654,81267,52707,12ecnarusnI)%5.63()894,42(635,24430,76781,75587,16seitilitU

%7.33561556094088615levarT dna gniniarT ,spihsrebmeM)%5.9()208,1(121,71429,81955,32380,81liO dna leuF)%1.54()791,62(278,13960,85220,83769,63stimreP dna sexaT

Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%

%0.00000386egatsoPCredit Card Fees & Interest Expense 0 0 0 0 0 0.0%

)%7.3()83(769500,1002,1378,1rehtOTotal Operating Expenses 659,845 624,121 646,449 493,204 (153,245) (23.7%)



)%2.31()857,11(806,77663,98407,68569,09noitaicerpeD


Metfield Golf Maintenance Golf Division · Department 18

2013 Goals:

1. Renovate bunker at No. 1 Dogwood Hills.2. Remove debris on left side of No. 2 green, Dogwood Hills.3. Install grease fittings on all fans.4. Install walk to pond aerator at No.10 pond.5. Remove debris on right side of No.16 tee box.6. Install irrigation boxes on Dogwood Hills Nos. 2, 7 and 16.7. Replant nursery green at Dogwood Hills.

8. Replace several old electric valves on Dogwood Hills.9. Improve surface drainage on front of several greens on Dogwood Hills.10.Improve ditch on left side of No. 13.11.Add sand to bunkers on Dogwood Hills.12.Repair black tee on No. 14 Dogwood Hills.13.Trim and remove trees around course.14.Plant fescue grass in shaded areas around the Dogwood Hills Golf Course.





Gross Profit 688,362 647,837 647,837 524,576 (123,260.81) (19.0%)










)%2.31()857,11(806,77663,98407,68569,09noitaicerpeD



2013 Goals:







Gross Profit 688,362 647,837 647,837 524,576 (123,260.81) (19.0%)










)%2.31()857,11(806,77663,98407,68569,09noitaicerpeD



2013 Goals:







Gross Profit 688,362 647,837 647,837 524,576 (123,260.81) (19.0%)










)%2.31()857,11(806,77663,98407,68569,09noitaicerpeD



2013 Goals:







Gross Profit 688,362 647,837 647,837 524,576 (123,260.81) (19.0%)










)%2.31()857,11(806,77663,98407,68569,09noitaicerpeD



2013 Goals:



59

2013 Annual Budget





Gross Profit 582,333 897,656 897,656 448,975 (448,681.51) (50.0%)

Expenses%2.7122,21860,181748,861434,771061,471segaW dna yralaS%5.2588654,63175,53110,04588,53stifeneB eeyolpmE

)%2.8()441,3(392,53734,83002,93989,87sriapeR dna ecnanetniaM%3.27694,83917,19322,35264,09859,69seilppuS%6.206093,2033,2605,2952,2stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%4.2762253,11580,11688,21003,11ecnarusnI%6.8032,2552,82520,62707,82514,52seitilitU%0.00710710081002levarT dna gniniarT ,spihsrebmeM%1.91976,2217,61330,41704,51054,11liO dna leuF

)%1.42()489,3(215,21694,61067,9312,01stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%


%9.46016055,1049002,1583,1rehtOTotal Operating Expenses 448,216 417,797 366,987 417,477 50,491 13.8%


)%0.001()018,605()0(018,605000,654793,001ssorG noitaicerpeD erP

%3.21449,8815,18475,27063,68406,86noitaicerpeD

Net Income / Cost of Operations 31,794 369,640 434,236 (81,518) (515,754) (118.8%)

Kingswood Golf Maintenance Golf Division · Department 19

2013 Goals:1. Add concrete pad for bench to No. 2 tee.

7. Install irrigation on the right side of path at No. 7.8. Replace some old irrigation heads with new gear drive heads.9. Install part circle head in traffic area at No. 9 green.10. Install part circle head on the left side of No. 15 green.

2. Move ball washer and pad for bench at No. 4 tee.3. Landscape area left of No. 3 tee.4. Install irrigation in Jelly Bellies flower bed.5. Seed prairie grass on right side of No. 3 fairway.

6. Trim trees and perform some tree removal.

60




%0.001991,230)991,23(0314,01rehtOTotal Income 551,943 506,092 473,892 522,290 48,397 10.2%


Gross Profit 551,943 506,092 473,892 522,290 48,397.48 10.2%

Expenses)%7.1()307,3(030,212237,512395,702337,802segaW dna yralaS)%3.3()808,1(026,25824,45715,84329,74stifeneB eeyolpmE)%9.46()093,56(004,53097,001006,73743,99sriapeR dna ecnanetniaM

%6.8207,7683,79486,98391,101616,021seilppuS)%4.0()01(386,2396,2261,2936,2stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%)%6.13()800,6(489,21299,81672,41235,31ecnarusnI)%8.82()246,8(923,12179,92853,12921,52seitilitU)%4.41()761(099751,1099085levarT dna gniniarT ,spihsrebmeM)%0.74()043,22(561,52505,74402,32774,02liO dna leuF

%2.42058,4029,42070,02653,8246,01stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%


%0.481049054,1115003,1660,2rehtOTotal Operating Expenses 551,722 466,593 581,534 486,956 (94,577) (16.3%)


%0.001931,531)0()041,531(000,21)107,93(ssorG noitaicerpeD erP

%1.1227,1100,751972,551611,551402,001noitaicerpeD


Bella Vista Country Club Golf Maintenance Golf Division · Department 20

2013 Goals:

1. Improve landscape at No.11 tee box.2. Drill and fill back nine greens.3. Drill and fill front nine clean up areas.4. Continue to spray out invasive weeds.5. Add fan at No. 6 green.6. Maintain existing landscape areas.

61

2013 Annual Budget


Income%7.3571,91889,045318,125318,125132,236stnemssessA%0.000000atsiV alleB fo ytiC%0.000000egareveB dna dooF%0.000000floG%0.000000pohS orP%0.000000noitaerceR rehtO%0.000000kraP VR%0.000000seeF esU ytilicaF%0.000000taoB%0.000000stnemtsevnI no tseretnI%0.000000retaW%0.000000secivreS noitatinaS%0.000000euneveR detcirtseR%0.000000pmuD pmutS%0.000000selaS toL%0.000000seeF refsnarT%0.000000rehtO

Total Income 632,231 521,813 521,813 540,988 19,175 3.7%

%0.000000egareveB dna dooF%0.000000retaW%0.000000pohS orP%0.000000gnitnirP%0.000000stoL desolceroF%0.000000egnaR nuG

Total Cost of Goods 0 0 0 0 0 0.0%

Gross Profit 632,231 521,813 521,813 540,988 19,174.91 3.7%

Expenses)%7.1()287,3(389,022667,422464,512508,912segaW dna yralaS

%1.2443,1891,66458,46281,06599,55stifeneB eeyolpmE)%2.44()221,03(399,73511,86055,92333,26sriapeR dna ecnanetniaM)%5.41()962,31(741,87614,19000,28165,521seilppuS)%8.52()317(050,2367,2998,2657,2stcartnoC edistuO

%0.000000ecivreS noitatinaS tcartnoC%6.82272,3217,41044,11852,61364,31ecnarusnI)%7.43()489,71(818,33208,15121,63690,64seitilitU

%8.23002018016065016levarT dna gniniarT ,spihsrebmeM%3.01085,2415,72439,42963,52191,12liO dna leuF)%4.14()818,31(685,91404,33802,12152,22stimreP dna sexaT

%0.000000secivreS lanoisseforP%0.000000snoitcelE pihsrebmeM)%0.001()35(03554741egatsoP

%0.000000esnepxE tseretnI & seeF draC tiderC%6.85375055,1779002,1461,1rehtO

Total Operating Expenses 571,373 490,857 575,133 503,361 (71,772) (12.5%)



)%7.0()482(064,24447,24800,73030,73noitaicerpeD


Highlands Golf Maintenance Golf Division · Department 21

2013 Goals:1. Rebuild red tee at No. 8.2. Add irrigation heads around the course.3. Replace full circle heads and putting greens.4. Haul soil to right side of No. 8 rough area and seed.5. Rewire several irrigation controllers that are overloaded.6. Drill and fill greens in fall 2013.7. Replant wildflower areas around the course.8. Improve cultural practices.9. Improve staff knowledge through training.

10.Improve shop cleanliness.11.Improve equipment maintenance schedule.

17.Resod collars around Nos. 3, 6, 4, and 16 greens.18.Clean up area right on the side of No. 12 fairway.

12.Install bunker liners on Nos. 1, 9, 11 and 13.13.Continue to improve weed control program.14.Raise and level irrigation heads around greens.15.Raise and level tee heads.16.Trim trees and remove dead trees.

62





Gross Profit 545,717 515,717 515,717 499,523 (16,194.31) (3.1%)

Expenses%3.21365,02362,881007,761302,481364,671segaW dna yralaS%9.2897,1357,36559,16241,96486,36stifeneB eeyolpmE)%4.33()151,02(921,04082,06002,33854,79sriapeR dna ecnanetniaM

%0.35775,13901,19235,95771,601351,121seilppuS)%6.0()41(544,2954,2410,2381,2stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%2.91588,1007,11518,9682,31954,01ecnarusnI%0.23812,7367,92545,22684,03680,32seitilitU%1.48073018044065024levarT dna gniniarT ,spihsrebmeM)%3.0()58(488,62969,62897,42238,82liO dna leuF)%5.63()186,6(226,11303,81713,21009,21stimreP dna sexaT



%6.531298055,1856054,1526,1rehtOTotal Operating Expenses 538,263 477,693 430,656 468,028 37,373 8.7%


)%0.001()832,06()0(832,06002,31)710,42(ssorG noitaicerpeD erP

)%7.11()143,7(395,55439,26860,06415,06noitaicerpeD

Net Income / Cost of Operations (84,531) (46,868) (2,697) (55,593) (52,896) (1,961.6%)

Berksdale Golf Maintenance Golf Division · Department 22

2013 Goals:

1. Replace culvert and cart path behind restaurant.2. Establish mulch beds around several trees.3. Replace hazard and out-of-bounds stakes with metal posts.4. Replace cart path at No. 11 green.5. Seed prairie grass on No. 1 and No. 17 tees.6. Replace steel irrigation line across No. 4 bridge.

63

2013 Annual Budget


IncomeAssessments 0 0 0 150,017 150,017 0.0%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 0 0 0 150,017 150,017 0.0%


Gross Profit 0 0 0 150,017 150,016.64 0.0%

ExpensesSalary and Wages 0 0 0 56,684 56,684 0.0%Employee Benefits 0 0 0 19,168 19,168 0.0%Maintenance and Repairs 0 0 0 26,500 26,500 0.0%Supplies 0 0 0 21,967 21,967 0.0%Outside Contracts 0 0 0 0 0 0.0%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 0 0 0 0 0 0.0%Utilities 0 0 0 16,788 16,788 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 8,426 8,426 0.0%Taxes and Permits 0 0 0 0 0 0.0%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 483 483 0.0%Total Operating Expenses 0 0 0 150,017 150,017 0.0%

Allocations - MAC 0 0 0 0 0 0.0%Allocations - F & A 0 0 0 0 0 0.0%Total Allocations 0 0 0 0 0 0.0%

Pre Depreciation Gross 0 0 0 (0) (0) 0.0%

Depreciation 0 0 0 4,403 4,403 0.0%

Net Income / Cost of Operations 0 0 0 (4,403) (4,403) 0.0%

2. Trim and remove trees around course.3. Add irrigation heads to left side of No. 2 fairway on Brittany.4. Add mainline isolation valve hole No. 2 on Brittany.5. Begin replacing old metal swing joints at heads on Brittany.

Brittany Golf Maintenance Golf Division · Department 23

2013 Goals:

1. Renovate remaining greens on Brittany to hybrid Bermuda.

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65

2013 Annual Budget

Mission Statement: To provide the highest quality golf facilities and golf experience for our members and their


IncomeAssessments (1,842,201) (1,514,804) (1,514,804) (1,484,356) 30,448 2.0%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 3,976,310 3,914,101 4,334,120 4,111,098 (223,022) (5.1%)Pro Shop 475,851 442,887 532,461 480,001 (52,460) (9.9%)Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 84,854 77,397 77,397 76,749 (648) (0.8%)Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 89,203 83,310 96,829 83,310 (13,519) (14.0%)Total Income 2,784,018 3,002,891 3,526,004 3,266,802 (259,202) (7.4%)


Gross Profit 2,432,835 2,702,407 3,121,853 2,921,201 (200,652.39) (6.4%)

ExpensesSalary and Wages 1,066,325 1,145,979 1,091,618 1,166,665 75,048 6.9%Employee Benefits 247,951 276,720 270,960 299,246 28,286 10.4%Maintenance and Repairs 42,194 23,338 46,197 19,978 (26,219) (56.8%)Supplies 50,812 48,743 65,976 49,880 (16,096) (24.4%)Outside Contracts 318,695 336,466 364,145 338,488 (25,657) (7.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 22,108 27,385 21,659 24,848 3,189 14.7%Utilities 111,169 128,774 116,613 130,990 14,377 12.3%Memberships, Training and Travel 12,235 15,170 17,587 16,140 (1,447) (8.2%)Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 18,338 29,774 28,323 17,432 (10,891) (38.5%)Professional Services 0 0 338 0 (338) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 436 2,664 341 924 583 171.1%Credit Card Fees & Interest Expense 60,933 45,310 64,522 45,750 (18,772) (29.1%)Other 80,844 77,140 109,991 80,870 (29,121) (26.5%)Total Operating Expenses 2,032,040 2,157,463 2,198,270 2,191,211 (7,058) (0.3%)



Depreciation 57,536 55,339 55,050 53,111 (1,939) (3.5%)

Net Income / Cost of Operations (163,061) 26,611 405,540 (53,111) (458,652) (113.1%)

Simple Cash FlowAdd: Depreciation 57,536 55,339 55,050 53,111 (1,939) (3.5%)Subtract: Capital Projects (14,800) (119,950) (121,022) 0 121,022 100.0%Add: From Reserves 0 38,000 39,072 0 (39,072) (100.0%)Add: Funds for Carry Over Expenses 0 0 0 0 0 0.0%Subtract: Carry Over Capital Projects 0 0 0 0 0 0.0%Add: Reserves for Carry Over Capital 0 0 0 0 0 0.0%Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow (120,325) 0 378,640 (0) (378,640) (100.0%)

Golf OperationsGolf Division

guests within our annual budget.

66


Income%1.35782,472)872,242()465,615()465,615()008,355(stnemssessA%0.000000atsiV alleB fo ytiC%0.000000egareveB dna dooF)%2.3()098,63(890,011,1889,641,1101,241,1706,980,1floG

%0.000000pohS orP%0.000000noitaerceR rehtO%0.000000kraP VR)%8.0()846(947,67793,77793,77458,48seeF esU ytilicaF

%0.000000taoB%0.000000stnemtsevnI no tseretnI%0.000000retaW%0.000000secivreS noitatinaS%0.000000euneveR detcirtseR%0.000000pmuD pmutS%0.000000selaS toL%0.000000seeF refsnarT%5.121692,11595,02992,9595,02421,7rehtO

Total Income 627,785 723,529 717,120 965,164 248,044 34.6%



Gross Profit 627,785 723,529 717,120 965,164 248,044.41 34.6%


)%3.54()861,4(820,5691,9820,5412,9sriapeR dna ecnanetniaM%8.43993,2092,9198,6180,01108,8seilppuS)%6.6()752,91(332,372094,292827,472214,762stcartnoC edistuO

%0.000000ecivreS noitatinaS tcartnoC%8.94520,1480,3950,2285,1313,2ecnarusnI%0.01892,1652,41859,21354,51757,41seitilitU)%3.61()813,2(519,11332,41591,11547,01levarT dna gniniarT ,spihsrebmeM

%0.000000liO dna leuF)%3.83()302,7(526,11828,81576,02185,9stimreP dna sexaT

%0.000000secivreS lanoisseforP%0.000000snoitcelE pihsrebmeM%3.5284042291008,1691egatsoP

Credit Card Fees & Interest Expense 13,329 7,700 12,597 7,800 (4,797) (38.1%))%9.38()862,04(557,7320,84540,5311,72rehtO



%0.001010,2110)010,211(0)135,801(ssorG noitaicerpeD erP

%0.000000noitaicerpeD

Net Income / Cost of Operations (108,531) 0 (112,010) 0 112,010 100.0%

2. Provide quality and affordable merchandise at all golf shops.3. Increase shop sales by 2 percent over 2012.4. Continue updating and adding member services.5. Inventory COGS will not fluctuate more than 10 percent plus or minus from the aggregate total of all shops.

General Golf Operations Golf Division · Department 25

2013 Goals:

1. Increase customer service through continued education of all staff.

67

2013 Annual Budget


IncomeAssessments (154,410) (117,738) (117,738) (186,990) (69,252) (58.8%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 397,370 399,733 439,377 433,272 (6,105) (1.4%)Pro Shop 13,701 17,470 19,321 19,202 (119) (0.6%)Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 13,493 10,320 13,684 10,320 (3,364) (24.6%)Total Income 270,153 309,785 354,643 275,804 (78,839) (22.2%)


Gross Profit 259,941 297,250 339,559 261,979 (77,580.25) (22.8%)

ExpensesSalary and Wages 112,795 137,163 107,829 118,770 10,941 10.1%Employee Benefits 31,197 34,968 28,304 29,363 1,060 3.7%Maintenance and Repairs 687 2,515 3,016 4,715 1,699 56.3%Supplies 3,134 4,803 7,153 4,620 (2,533) (35.4%)Outside Contracts 2,431 2,546 4,105 2,792 (1,313) (32.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 2,629 3,324 2,558 2,760 202 7.9%Utilities 13,432 16,166 13,184 16,979 3,795 28.8%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 685 890 1,204 816 (388) (32.2%)Professional Services 0 0 338 0 (338) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 7,009 6,000 7,698 6,240 (1,458) (18.9%)Other 14,433 15,450 16,081 16,420 339 2.1%Total Operating Expenses 188,433 223,826 191,470 203,475 12,005 6.3%

Allocations - MAC 19,881 21,376 21,376 19,014 (2,361) (11.0%)Allocations - F & A 39,624 33,223 33,223 39,490 6,266 18.9%Total Allocations 59,505 54,599 54,599 58,504 3,905 7.2%


Depreciation 4,231 4,983 4,750 4,717 (33) (0.7%)


Scotsdale Golf Operations Golf Division · Department 26

68


IncomeAssessments 36,306 65,210 65,210 70,417 5,206 8.0%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 15,741 7,000 16,621 14,097 (2,524) (15.2%)Pro Shop 1,524 1,747 1,786 1,920 134 7.5%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 84 0 156 0 (156) (100.0%)Total Income 53,656 73,957 83,773 86,434 2,661 3.2%

Food and Beverage 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Pro Shop 951 1,254 920 1,383 463 50.3%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 951 1,254 920 1,383 463 50.3%

Gross Profit 52,705 72,703 82,852 85,051 2,198.39 2.7%

ExpensesSalary and Wages 15,796 27,571 15,560 28,130 12,569 80.8%Employee Benefits 1,912 3,829 1,822 3,891 2,070 113.6%Maintenance and Repairs 0 0 0 0 0 0.0%Supplies 709 0 49 0 (49) (100.0%)Outside Contracts 0 0 0 0 0 0.0%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 250 792 251 260 9 3.7%Utilities 719 0 719 0 (719) (100.0%)Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 110 112 4 0 (4) (100.0%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 67 0 61 0 (61) (100.0%)Other 220 0 0 0 0 0.0%Total Operating Expenses 19,784 32,304 18,466 32,281 13,815 74.8%


Pre Depreciation Gross (12,970) 0 23,987 0 (23,987) (100.0%)


Net Income / Cost of Operations (12,970) 0 23,987 0 (23,987) (100.0%)

Branchwood Golf Operations Golf Division · Department 27

69

2013 Annual Budget


IncomeAssessments (233,056) (197,486) (197,486) (218,296) (20,810) (10.5%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 536,060 505,041 550,554 545,201 (5,353) (1.0%)Pro Shop 20,255 35,380 36,824 38,879 2,055 5.6%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 4,208 2,040 4,987 2,040 (2,947) (59.1%)Total Income 327,466 344,975 394,879 367,824 (27,056) (6.9%)

Food and Beverage 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Pro Shop 14,074 25,386 26,848 27,995 1,147 4.3%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 14,074 25,386 26,848 27,995 1,147 4.3%

Gross Profit 313,392 319,589 368,031 339,829 (28,202.66) (7.7%)

ExpensesSalary and Wages 153,794 163,161 155,724 167,238 11,515 7.4%Employee Benefits 44,329 50,185 44,036 54,713 10,676 24.2%Maintenance and Repairs 3,066 2,115 13,941 1,680 (12,261) (87.9%)Supplies 6,610 4,760 6,446 4,790 (1,656) (25.7%)Outside Contracts 5,811 5,356 6,280 5,446 (834) (13.3%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 3,291 4,064 3,231 3,516 285 8.8%Utilities 17,903 28,142 22,929 29,149 6,220 27.1%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 799 932 897 504 (393) (43.8%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 5 0 (5) (100.0%)Credit Card Fees & Interest Expense 8,239 8,990 8,395 8,990 595 7.1%Other 3,396 4,045 2,887 4,045 1,158 40.1%Total Operating Expenses 247,238 271,750 264,772 280,071 15,299 5.8%



Depreciation 7,685 4,124 4,126 2,556 (1,570) (38.1%)

Net Income / Cost of Operations 4,220 (4,124) 51,295 (2,556) (53,851) (105.0%)

Metfield Golf Operations Golf Division · Department 28

70


IncomeAssessments (677,465) (586,548) (586,548) (695,739) (109,191) (18.6%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 1,018,214 977,424 1,126,350 1,056,833 (69,517) (6.2%)Pro Shop 190,237 189,986 190,475 202,080 11,605 6.1%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 17,376 8,520 16,178 8,520 (7,658) (47.3%)Total Income 548,361 589,382 746,456 571,694 (174,762) (23.4%)

Food and Beverage 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Pro Shop 123,305 131,944 133,105 145,498 12,394 9.3%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 123,305 131,944 133,105 145,498 12,394 9.3%

Gross Profit 425,056 457,438 613,351 426,196 (187,155.38) (30.5%)

ExpensesSalary and Wages 206,915 227,538 220,676 243,053 22,377 10.1%Employee Benefits 39,624 46,240 48,959 56,461 7,502 15.3%Maintenance and Repairs 2,762 3,950 10,222 1,980 (8,242) (80.6%)Supplies 4,006 7,865 9,800 9,135 (665) (6.8%)Outside Contracts 6,023 6,302 8,015 6,812 (1,203) (15.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 5,460 7,662 5,673 6,204 531 9.4%Utilities 27,321 28,089 28,893 28,012 (881) (3.0%)Memberships, Training and Travel 10 400 303 350 48 15.7%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 1,965 2,420 2,754 1,824 (930) (33.8%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 17 216 9 0 (9) (100.0%)Credit Card Fees & Interest Expense 15,197 0 16,455 0 (16,455) (100.0%)Other 13,127 14,100 16,252 14,100 (2,152) (13.2%)Total Operating Expenses 322,427 344,781 368,009 367,931 (77) (0.0%)



Depreciation 15,583 18,237 18,172 20,374 2,202 12.1%


Kingsdale Golf Operations Golf Division · Department 29

71

2013 Annual Budget


Income)%6.42()821,44()373,322()542,971()542,971()846,802(stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%

)%4.21()744,66(831,174585,735731,134645,404floG)%1.53()347,62(044,94381,67199,44884,45pohS orP

Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%2.52()365,3(075,01331,41075,01678,9rehtOTotal Income 260,262 307,453 448,655 307,775 (140,880) (31.4%)

Food and Beverage 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%

)%9.14()907,52(695,53503,16282,23249,74pohS orPPrinting 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 47,942 32,282 61,305 35,596 (25,709) (41.9%)

Gross Profit 212,320 275,171 387,350 272,179 (115,170.83) (29.7%)

Expenses%4.9122,21142,241120,031294,931736,721segaW dna yralaS)%3.11()464,2(273,91638,12444,03920,32stifeneB eeyolpmE)%3.25()164,1(033,1197,2515,5781,21sriapeR dna ecnanetniaM)%2.35()905,9(053,8958,71062,8452,5seilppuS


%0.11092829,2836,2603,3476,2ecnarusnI%3.51699,1840,51250,31015,41520,21seitilitU%6.54637053,2416,1000,20levarT dna gniniarT ,spihsrebmeM

Fuel and Oil 0 0 0 0 0 0.0%%5.921293596303353,1709stimreP dna sexaT


%3.428821441614410egatsoP%1.8876000,9223,8000,9737,6esnepxE tseretnI & seeF draC tiderC

)%7.2()243(004,21247,21053,21890,01rehtOTotal Operating Expenses 203,410 229,508 214,394 218,192 3,797 1.8%


)%0.001()392,721()0(392,7210)781,34(ssorG noitaicerpeD erP

)%0.001()964,2(0964,2074,2575,4noitaicerpeD

Net Income / Cost of Operations (47,762) (2,470) 124,824 (0) (124,824) (100.0%)

Bella Vista Country Club Golf Operations Golf Division · Department 30

72


IncomeAssessments (142,503) (103,234) (103,234) (138,346) (35,112) (34.0%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 448,771 373,859 429,968 402,653 (27,315) (6.4%)Pro Shop 25,013 17,035 24,652 18,720 (5,932) (24.1%)Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 13,218 9,820 12,193 9,820 (2,373) (19.5%)Total Income 344,498 297,480 363,578 292,847 (70,731) (19.5%)


Gross Profit 327,861 285,258 344,944 279,369 (65,574.41) (19.0%)

ExpensesSalary and Wages 134,989 150,328 125,984 134,071 8,088 6.4%Employee Benefits 28,765 30,573 27,400 30,559 3,159 11.5%Maintenance and Repairs 11,713 1,565 6,481 2,595 (3,886) (60.0%)Supplies 11,220 4,675 6,571 4,975 (1,596) (24.3%)Outside Contracts 4,285 4,967 5,659 5,117 (542) (9.6%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 3,166 3,516 2,993 3,480 487 16.3%Utilities 16,536 17,108 16,789 17,824 1,035 6.2%Memberships, Training and Travel 92 400 338 350 13 3.7%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 2,094 1,234 1,748 1,128 (620) (35.5%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 8 144 0 180 180 39,900.0%Credit Card Fees & Interest Expense 6,762 8,800 6,638 8,800 2,162 32.6%Other 10,627 9,550 11,480 9,550 (1,930) (16.8%)Total Operating Expenses 230,257 232,861 212,082 218,630 6,548 3.1%



Depreciation 5,520 5,532 5,535 5,520 (15) (0.3%)


Highlands Golf Operations Golf Division · Department 31

73

2013 Annual Budget


IncomeAssessments 85,931 109,880 109,880 122,903 13,023 11.9%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 66,001 77,806 86,678 77,806 (8,872) (10.2%)Pro Shop 135,535 102,210 131,781 112,320 (19,461) (14.8%)Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 1,556 1,545 2,191 1,545 (646) (29.5%)Total Income 289,023 291,441 330,530 314,574 (15,956) (4.8%)


Gross Profit 174,141 218,506 213,538 233,705 20,166.98 9.4%

ExpensesSalary and Wages 96,746 88,459 98,397 94,568 (3,829) (3.9%)Employee Benefits 22,587 23,532 25,396 26,303 907 3.6%Maintenance and Repairs 1,967 2,200 487 2,200 1,713 351.8%Supplies 9,349 6,635 7,818 7,060 (758) (9.7%)Outside Contracts 565 2,725 5,943 4,010 (1,933) (32.5%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 2,325 3,138 2,256 2,616 360 15.9%Utilities 7,487 7,362 7,018 7,778 760 10.8%Memberships, Training and Travel 1,388 1,175 1,101 1,175 74 6.8%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 2,095 2,068 2,342 720 (1,622) (69.3%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 215 360 119 360 241 202.4%Credit Card Fees & Interest Expense 2,855 4,020 3,385 4,020 635 18.8%Other 1,790 16,300 2,530 16,300 13,770 544.4%Total Operating Expenses 149,369 157,975 156,792 167,110 10,317 6.6%

Allocations - MAC 24,105 25,905 25,905 25,186 (719) (2.8%)Allocations - F & A 37,927 34,626 34,626 41,409 6,784 19.6%Total Allocations 62,032 60,531 60,531 66,595 6,064 10.0%

Pre Depreciation Gross (37,260) 0 (3,785) (0) 3,785 100.0%

Depreciation 19,942 19,993 19,997 19,944 (53) (0.3%)


Tanyard Creek Driving RangeGolf Division · Department 32

74


IncomeAssessments 5,444 10,922 10,922 27,347 16,425 150.4%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 35,098 34,068 51,439 37,440 (13,999) (27.2%)Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 22,269 19,900 24,009 19,900 (4,109) (17.1%)Total Income 62,811 64,890 86,370 84,687 (1,683) (1.9%)


Gross Profit 39,632 52,964 55,108 57,730 2,621.36 4.8%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 598 450 64 450 386 607.0%Supplies 1,729 1,664 3,389 1,660 (1,729) (51.0%)Outside Contracts 29,305 36,708 38,450 36,744 (1,706) (4.4%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 0 0 0 0 0 0.0%Utilities 988 1,944 1,070 1,944 874 81.7%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 102 90 242 120 (122) (50.4%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 737 800 971 900 (71) (7.4%)Other 40 300 (3) 300 303 10,814.3%Total Operating Expenses 33,500 41,956 44,183 42,118 (2,065) (4.7%)

Allocations - MAC 0 0 0 0 0 0.0%Allocations - F & A 15,084 11,008 11,008 15,612 4,604 41.8%Total Allocations 15,084 11,008 11,008 15,612 4,604 41.8%

Pre Depreciation Gross (8,952) 0 (83) (0) 83 100.0%


Net Income / Cost of Operations (8,952) 0 (83) (0) 83 100.0%

Tanyard RepairGolf Division · Department 33

75

2013 Annual Budget

RECREATION

ManagerClem Morgan

SecretaryBernie Hendrickson

Branchwood Recreation CtrAce Rouse, Facility Supervisor

Riordan HallAlex Graziani, Facility Manager

TennisContracted

Outside Recreation MetfieldAce Rouse

Outside Recreation KingsdaleAce Rouse

Metfield Club Recreation

recreAtion division

76

ages and physical capabilities.


IncomeAssessments 1,403,291 1,625,436 1,625,436 1,825,410 199,973 12.3%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 4,265 4,360 6,357 5,500 (857) (13.5%)Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 52,024 56,000 62,140 59,215 (2,925) (4.7%)RV Park 154,245 165,212 168,468 174,215 5,747 3.4%Facility Use Fees 436,151 417,299 433,839 426,469 (7,370) (1.7%)Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 52,905 51,995 53,925 52,780 (1,145) (2.1%)Total Income 2,102,881 2,320,302 2,350,165 2,543,589 193,423 8.2%

Food and Beverage 1,957 1,980 1,995 1,992 (3) (0.1%)Water 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 24,485 26,586 28,697 26,400 (2,297) (8.0%)Total Cost of Goods 26,441 28,566 30,692 28,392 (2,300) (7.5%)

Gross Profit 2,076,439 2,291,736 2,319,474 2,515,197 195,723.02 8.4%

ExpensesSalary and Wages 521,126 583,772 566,546 583,547 17,002 3.0%Employee Benefits 110,182 121,157 110,141 115,471 5,330 4.8%Maintenance and Repairs 171,074 120,373 109,642 129,837 20,195 18.4%Supplies 164,189 150,117 151,523 133,725 (17,798) (11.7%)Outside Contracts 99,340 106,006 111,412 122,111 10,699 9.6%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 28,096 30,816 30,637 33,288 2,651 8.7%Utilities 222,222 242,134 241,897 255,464 13,567 5.6%Memberships, Training and Travel 7,741 12,915 6,899 13,830 6,931 100.5%Fuel and Oil 4,479 3,602 3,676 5,038 1,361 37.0%Taxes and Permits 18,603 17,521 28,743 17,351 (11,392) (39.6%)Professional Services 0 0 18,165 0 (18,165) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 210 505 76 505 429 567.2%Credit Card Fees & Interest Expense 3,749 2,295 4,364 3,675 (689) (15.8%)Other 39,509 55,250 36,680 59,480 22,800 62.2%Total Operating Expenses 1,390,520 1,446,463 1,420,399 1,473,322 52,923 3.7%



Depreciation 217,545 231,317 230,456 222,770 (7,686) (3.3%)


Simple Cash FlowAdd: Depreciation 217,545 231,317 230,456 222,770 (7,686) (3.3%)Subtract: Capital Projects (63,881) (118,700) (42,459) 0 42,459 100.0%Add: From Reserves 33,865 0 0 0 0 0.0%Add: Funds for Carry Over Expenses 38,052 0 9,977 0 (9,977) (100.0%)Subtract: Carry Over Capital Projects (475,740) 0 0 (73,700) (73,700) 0.0%Add: Reserves for Carry Over Capital 475,740 0 0 73,700 73,700 0.0%Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow (86,714) (71,700) 68,319 (0) (68,319) (100.0%)

Recreation Division

Mission Statement: To provide a comprehensive, year-round program of recreational activities for all

77

2013 Annual Budget




)%8.0()056(947,67993,77993,77458,48seeF esU ytilicaFBoat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 285,405 304,707 304,707 433,078 128,371 42.1%


Gross Profit 285,405 304,707 304,707 433,078 128,371.35 42.1%

Expenses)%0.8()096,11(445,431432,641478,641251,241segaW dna yralaS)%7.0()323(808,34131,44735,14472,93stifeneB eeyolpmE

%7.429,5273,52008,52824007696sriapeR dna ecnanetniaM%3.75306,1004,4797,2030,2554,2seilppuS%4.12804913,2119,1138448stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%)%0.2()04(809,1849,1611,1275,1ecnarusnI

%6.09449,4204,01854,5964,11383,6seitilitU)%5.8()392(041,3334,3500,4820,1levarT dna gniniarT ,spihsrebmeM

%9.06090,1978,2987,1206,3309,3liO dna leuF)%3.77()208(632830,1633582stimreP dna sexaT


)%5.14()81(5234529egatsoPCredit Card Fees & Interest Expense 0 0 0 0 0 0.0%

)%1.4()27(007,1277,1009446rehtOTotal Operating Expenses 199,244 213,425 210,982 231,161 20,179 9.6%


)%0.001()344,2(0344,20)100,7(ssorG noitaicerpeD erP

)%4.0()41(444,3854,3654,3944,3noitaicerpeD


Recreation AdministrationRecreation Division · Department 40

2013 Goals:

1. Evaluate operations to ensure services and maintenance are provided with the best methods.

7. Continue efforts to excel at customer service by conducting customer service training for frontline staff.8. Improve curb appeal and interior aesthetics of facilities.

2. Work to complete projects on scheduled dates. 3. Create multi-generational recreation programs. 4. Implement safety standards for facilities.5. Serve on the Safety Committee.6. Maximize exposure by utilizing Communications Department.

78




)%4.3()855,4(000,131855,531007,421575,331seeF esU ytilicaFBoat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%1.4()608(077,81675,91008,61210,81rehtOTotal Income 419,521 399,310 412,944 450,378 37,433 9.1%


Gross Profit 419,521 399,310 412,944 450,378 37,433.30 9.1%

Expenses)%4.5()983,6(389,011173,711087,601830,311segaW dna yralaS

%2.7378,1189,72901,62477,52066,32stifeneB eeyolpmE%9.33325,5238,12903,61202,81559,11sriapeR dna ecnanetniaM%0.13622,9030,93408,92033,33323,04seilppuS%1.52666,3572,81906,41536,41285,61stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%3.9217004,8886,7065,7535,7ecnarusnI)%8.4()044,3(922,86966,17509,16646,26seitilitU

%2.781349,3050,6701,2058,4960,4levarT dna gniniarT ,spihsrebmeMFuel and Oil 0 0 0 0 0 0.0%

)%4.15()170,4(358,3429,7768,5554,5stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%

%1.482,11110219021101egatsoP%0.41381594,1213,1594,1013,1esnepxE tseretnI & seeF draC tiderC%4.28742,4004,9351,5004,9708,4rehtO




)%0.5()943,3(055,36998,66970,66159,46noitaicerpeD

Net Income / Cost of Operations (49,510) (66,079) (63,410) (63,550) (140) (0.2%)

at Branchwood and Family Fun Night.2, Continuing effort to excel at customer service by implementing quarterly, mandatory customer service training for frontline staff.3. Implement new safety standards for facilities which will require manager to attend monthly safety meetings.4. Improve curb appeal and interior aesthetics of facilities and work with cleaning staff to ensure the facility is clean and orderly.

Branchwood Recreation Center Recreation Division · Department 41

2013 Goals:

1. Cultivate new opportunities for classes and programming/events: Weekly Scramble on Golf Course, GEO Caching, three non-golf events

79

2013 Annual Budget



City of Bella Vista 0 0 0 0 0 0.0%)%5.31()758(005,5753,6063,4562,4egareveB dna dooF

Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%

%6.223562,1332,1005,1862,1noitaerceR rehtORV Park 0 0 0 0 0 0.0%

)%1.0()49(003,69493,69007,39456,201seeF esU ytilicaFBoat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

%7.01035094,5069,4082,2634,4rehtOTotal Income 418,220 471,434 478,538 469,344 (9,194) (1.9%)

)%1.0()3(299,1599,1089,1759,1egareveB dna dooFWater 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 1,957 1,980 1,995 1,992 (3) (0.1%)

Gross Profit 416,263 469,454 476,544 467,352 (9,191.24) (1.9%)

Expenses%4.6150,9451,051401,141566,451075,931segaW dna yralaS%8.8335,1700,91574,71874,03202,03stifeneB eeyolpmE)%9.6()858,1(402,52260,72004,62459,82sriapeR dna ecnanetniaM)%1.43()132,31(026,52158,83050,54026,24seilppuS


%6.8496277,8870,8658,9516,7ecnarusnI%1.21558,6654,36106,65481,95529,06seitilitU%2.912316,2508,3291,1062,2343,1levarT dna gniniarT ,spihsrebmeM

Fuel and Oil 0 0 3 0 (3) (100.0%))%9.73()673,2(888,3462,6698,3505,4stimreP dna sexaT


%4.638,28430632106399egatsoP%4.996008137008755esnepxE tseretnI & seeF draC tiderC%2.703109,01054,41945,3009,21886,8rehtO




)%7.11()869,5(870,54640,15820,15655,45noitaicerpeD

Net Income / Cost of Operations (90,338) (51,028) 3,814 (45,078) (48,892) (1,281.9%)

Riordan Hall Recreation Division · Department 42

2013 Goals:

1. Continue efforts to excel at customer service by implementing quarterly, mandatory customer service training for frontline staff.2. Implement new safety standards for facilities which will require manager to attend monthly safety meetings.3. Increase recreational programming and events by adding two events TBD.4. Improve curb appeal and interior aesthetics of facility. 5. Encourage clubs and groups to increase club membership. 6. Work with cleaning staff to ensure the facility is clean and orderly.

80



City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%

)%7.2()867,2(535,89303,101235,98944,38kraP VRFacility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%4.7()419(025,11434,21592,31920,31rehtOTotal Income 165,036 177,829 188,740 197,403 8,663 4.6%


Gross Profit 165,036 177,829 188,740 197,403 8,663.39 4.6%

Expenses)%7.5()464,1(642,42017,52376,32969,42segaW dna yralaS)%8.11()364(064,3329,3593,3645,3stifeneB eeyolpmE)%2.73()395,2(073,4369,6073,5330,8sriapeR dna ecnanetniaM)%4.17()622,6(594,2127,8594,1261,2seilppuS)%9.11()438(081,6410,7560,6840,6stcartnoC edistuO



)%7.95()691(231823494093stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%

)%7.02()823(062,1885,10322,1esnepxE tseretnI & seeF draC tiderC%8.752094086091085113rehtO




)%2.0()8(275,4085,4485,4865,4noitaicerpeD


RV Park Recreation Division · Department 43

2013 Goals:

1. Place additional signage at Blowing Springs due to new trails.2. General maintenance of park area, pavilion, restrooms, laundry and guest room.3. Remove dead trees that are a potential safety hazard.4. Place new 33-foot culvert pipe across road by entrance building.5. Plan and install a POA based Wi-Fi system for the RV Park, after the current contract expires.6. Work with the Good Sam Club to increase park exposure and revenue.

81

2013 Annual Budget


Income%2.2916)110,82()036,82()036,82()618,12(stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%

%7.21515,8086,57561,76086,57597,07kraP VRFacility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

%0.001810)81(022rehtOTotal Income 49,001 47,050 38,517 47,669 9,152 23.8%


Gross Profit 49,001 47,050 38,517 47,669 9,152.10 23.8%


%6.762444016661016172,1sriapeR dna ecnanetniaMSupplies 0 0 0 0 0 0.0%

)%2.1()46(241,5602,5241,5881,5stcartnoC edistuOContract Sanitation Service 0 0 0 0 0 0.0%

%6.475692,1932,1842,1191,1ecnarusnI)%1.0()1(044,1144,1044,1983,1seitilitU


)%3.15()303,1(632,1935,2620,2008,1stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%

)%0.001()216(02160946esnepxE tseretnI & seeF draC tiderCOther 0 0 0 0 0 0.0%Total Operating Expenses 11,488 10,466 11,202 9,724 (1,478) (13.2%)



)%3.0()25(693,81844,81444,81793,81noitaicerpeD


2. Change policy to provide two days for RV storage users who are preparing for trips.

RV Storage Recreation Division · Department 66

2013 Goals:

1. Improve revenue opportunities.

82

Mission Statement: To provide facilities and equipment for recreational shooting, law enforcement marksmanship training and simple instruction in weapons use and safety practice.


Income%5.51057,8071,56024,65024,65762,98stnemssessA%0.000000atsiV alleB fo ytiC%0.000000egareveB dna dooF%0.000000floG%0.000000pohS orP)%3.5()797,2(002,05799,25000,84831,54noitaerceR rehtO

%0.000000kraP VR)%5.5()085(020,01006,01007,9180,9seeF esU ytilicaF

%0.000000taoB%0.000000stnemtsevnI no tseretnI%0.000000retaW%0.000000secivreS noitatinaS%0.000000euneveR detcirtseR%0.000000pmuD pmutS%0.000000selaS toL%0.000000seeF refsnarT%0.00160)6(0)0(rehtO

Total Income 143,487 114,120 120,011 125,390 5,379 4.5%

%0.000000egareveB dna dooF%0.000000retaW%0.000000pohS orP%0.000000gnitnirP%0.000000stoL desolceroF)%0.8()792,2(004,62796,82685,62584,42egnaR nuG

Total Cost of Goods 24,485 26,586 28,697 26,400 (2,297) (8.0%)

Gross Profit 119,002 87,534 91,314 98,990 7,676.12 8.4%

Expenses%4.43249,5302,32162,71492,71539,61segaW dna yralaS%1.42936392,3456,2396,2826,2stifeneB eeyolpmE)%5.74()181,3(025,3107,6915,3671,81sriapeR dna ecnanetniaM)%0.48()096,5(080,1077,6261,1547,8seilppuS

%0.22526074,3548,2006,2702,2stcartnoC edistuO%0.000000ecivreS noitatinaS tcartnoC%5.32663029,1455,1414,1945,1ecnarusnI%1.21706316,5600,5170,5974,5seitilitU%0.00000010levarT dna gniniarT ,spihsrebmeM%5.41472951,2588,10245liO dna leuF)%7.07()529(483903,1494790,1stimreP dna sexaT

%0.000000secivreS lanoisseforP%0.000000snoitcelE pihsrebmeM%0.000001egatsoP%0.000000esnepxE tseretnI & seeF draC tiderC)%8.35()192(052145070,1004rehtO



%0.001923,7)0()923,7()0(159,8ssorG noitaicerpeD erP

)%3.0()71(085,5795,5295,5285,5noitaicerpeD

Net Income / Cost of Operations 3,369 (5,592) (12,926) (5,580) 7,346 56.8%

Highlands Gun RangeRecreation Division · Department 44

2013 Goals:1. Rebuild pistol/ri�e range berms.2. Complete installing automated target pay/tracking system.3. Reduce target loss to less than 4 percent.4. Complete the implementation of a fee-based program for using

the ri�e and pistol ranges.5. Plan and implement standard operational hours for the ri�e and

pistol range.6. Install a �ve-camera security system at the trap and skeet range.7. Design and install a point-of-sale system (POS) for the trap and

skeet range.

8. Update the rules for the ri�e and pistol ranges.9. Plan additional trap �eld and other shooting amenities.10. Perform general maintenance and repair of all �elds.11. Trim trees around ri�e and pistol ranges.12. Plan and implement an archery amenity. Possibly a temporary area

for the �rst year, utilizing the ri�e range. Usage volume needs to be determined before building a permanent facility.

13. Patrol all lakes and parks daily to assure that all POA policies and regulations are being followed by members and guests.

14. Complete a Lead Reclamation Project at the trap and skeet range.

83

2013 Annual Budget




)%6.3()893,1(000,73893,83050,33250,63seeF esU ytilicaFBoat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%1.3()012(056,6068,6004,7429,6rehtOTotal Income 214,035 243,469 248,277 230,204 (18,073) (7.3%)


Gross Profit 214,035 243,469 248,277 230,204 (18,072.52) (7.3%)



%3.378847,2166,2478,2564,2ecnarusnI)%0.13()541,5(624,11175,61063,11229,41seitilitU

%0.00030030008475levarT dna gniniarT ,spihsrebmeM43liO dna leuF 0 0 0 0 0.0%

)%3.06()922,2(564,1496,3410,2612,2stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

%8.94294,3005,01800,7005,01230,7rehtOTotal Operating Expenses 87,243 103,970 95,397 92,240 (3,157) (3.3%)


)%0.001()973,53(0973,53000,22847,51ssorG noitaicerpeD erP

)%4.0()931(259,03190,13173,23564,23noitaicerpeD


Metfield Outside Recreation Recreation Division · Department 45

Mission Statement: To provide a comprehensive, year-round program of recreational activities for all ages andphysical capabilities.

2013 Goals:

1. Continue efforts to excel at customer service by implementing mandatory customer service training for frontline staff. 2. Implement new safety standards for facilities. 3. Increase recreational programming and multi-generational events-three new events at the Metfield Pool and grounds. 4. Improve curb appeal and interior aesthetics of facility.

84



City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%

)%0.2()061(057,7019,7005,6816,5noitaerceR rehtORV Park 0 0 0 0 0 0.0%

%0.052006,07575,07053,07128,96seeF esU ytilicaFBoat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

%5.2152053,01990,01070,01384,01rehtOTotal Income 288,133 334,803 336,467 314,079 (22,388) (6.7%)


Gross Profit 288,133 334,803 336,467 314,079 (22,387.68) (6.7%)

Expenses%6.3912,2082,36160,16031,36815,75segaW dna yralaS%6.1021118,7096,7418,7133,7stifeneB eeyolpmE)%3.23()075,6(467,31433,02519,02387,11sriapeR dna ecnanetniaM)%8.92()816,01(000,52816,53006,14899,22seilppuS


%6.9173842,4778,3423,4846,3ecnarusnI%2.9449,1921,32581,12487,22584,91seitilitU%0.00050050009475levarT dna gniniarT ,spihsrebmeM

Fuel and Oil 0 0 0 0 0 0.0%)%5.05()905,1(774,1689,2436,1650,2stimreP dna sexaT



%3.12339,3004,22764,81008,91438,61rehtOTotal Operating Expenses 151,425 194,200 184,457 177,009 (7,449) (4.0%)



%0.6894,1272,62477,42400,42047,02noitaicerpeD

Net Income / Cost of Operations 5,916 996 11,632 (26,272) (37,904) (325.9%)

Kingsdale Outside Recreation Recreation Division · Department 46

Mission Statement: To provide a comprehensive, year-round program of recreational activities for all ages andphysical capabilities.

2013 Goals:

1. Continue efforts to excel at customer service by implementing mandatory customer service training for frontline staff.2. Implement new safety standards for facilities.3. Increase recreational programming and multi-generational events-three new events at the Kingsdale Pool and grounds.4. Improve curb appeal and interior aesthetics of facility.

85

2013 Annual Budget

Mission Statement: To provide a comprehensive tennis program for all ages.


IncomeAssessments 70,189 81,789 81,789 106,427 24,638 30.1%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 70,189 81,789 81,789 106,427 24,638 30.1%


Gross Profit 70,189 81,789 81,789 106,427 24,638.09 30.1%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 44,346 12,000 11,206 12,000 794 7.1%Supplies 465 1,200 812 1,300 488 60.2%Outside Contracts 22,362 22,434 22,382 22,584 202 0.9%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 708 744 1,185 768 (417) (35.2%)Utilities 6,076 3,647 10,853 7,101 (3,752) (34.6%)Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 75 0 1,383 3,408 2,025 146.5%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 794 100 0 100 100 0.0%Total Operating Expenses 74,826 40,125 47,821 47,261 (560) (1.2%)


Pre Depreciation Gross (34,304) (0) (7,696) 0 7,696 100.0%

Depreciation 4,816 10,128 12,773 13,166 393 3.1%


TennisRecreation Division · Department 50

86


Income%6.099293,61392,61392,61830,12stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 21,038 16,293 16,293 16,392 99 0.6%


Gross Profit 21,038 16,293 16,293 16,392 99.10 0.6%


%9.631659,4533,1)126,3(563,1513,21sriapeR dna ecnanetniaM%8.0356572012572223seilppuS)%2.7()202(095,2297,2095,2246,2stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%3.26462852252042ecnarusnI)%0.001()308(03080419seitilitU


)%0.45()99(48381441721stimreP dna sexaT)%0.001()898,71(0898,7100secivreS lanoisseforP

Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 16,559 4,626 18,523 4,548 (13,975) (75.4%)

%4.004683,9743,9743,9298,6CAM - snoitacollA%9.5731854,2123,2123,2624,2A & F - snoitacollA%5.1771448,11766,11766,11813,9snoitacollA latoT

%0.001798,310)798,31()0()938,4(ssorG noitaicerpeD erP

)%2.0()5(445,2945,2445,2245,2noitaicerpeD


Tanyard Creek Nature TrailRecreation Division · Department 51

2013 Goals:

1. Complete maintenance and repair of restrooms and pavilions.

7. Complete the first year's work on the Tanyard Creek Restoration Grant Project. This work will improve aquatic habitat by addressing stream bank erosion. This is a two-year project.

2. Work with volunteers to maintain park.3. Walk the trail weekly to make sure all park areas are usable and safe.4. Complete monthly bridge inspection and make repairs as needed.5. Repair trail erosion areas.6. Replace bench tops as needed.

87

2013 Annual Budget




Gross Profit 28,704 37,985 37,985 39,980 1,995.69 5.3%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 454 450 2,454 1,000 (1,454) (59.2%)Supplies 44 350 192 300 108 56.0%Outside Contracts 1,453 2,400 2,550 2,590 40 1.6%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 291 312 378 324 (54) (14.3%)Utilities 1,136 0 468 0 (468) (100.0%)Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 558 616 1,026 1,068 42 4.1%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 3,937 4,128 7,068 5,282 (1,786) (25.3%)

Allocations - MAC 25,515 31,246 31,246 31,933 687 2.2%Allocations - F & A 2,379 2,611 2,611 2,765 155 5.9%Total Allocations 27,894 33,857 33,857 34,698 842 2.5%

Pre Depreciation Gross (3,127) (0) (2,940) (0) 2,940 100.0%

Depreciation 5,325 11,160 8,502 8,484 (18) (0.2%)


Loch Lomond TrailRecreation Division · Department 52

88


Income)%5.5()088(021,51000,61000,610stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 0 16,000 16,000 15,120 (880) (5.5%)


Gross Profit 0 16,000 16,000 15,120 (880.00) (5.5%)


%0.486780,31000,51319,1000,61894,3sriapeR dna ecnanetniaM)%0.001()067(00670888,4seilppuS)%0.001()535(053500stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%)%0.001()81(08100ecnarusnI

Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%

%0.003090210300stimreP dna sexaT)%0.001()762(076200secivreS lanoisseforP

Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 8,386 16,000 3,523 15,120 11,597 329.2%



)%7.0()5(237737729,1551noitaicerpeD

Net Income / Cost of Operations (8,541) (1,927) 11,740 (732) (12,472) (106.2%)

Blowing Springs TrailsRecreation Division · Department 55

2013 Goal:

1. Continue working to pursue grants to develop trails throughout the village.

89

2013 Annual Budget


Income%7.4802806,4104,4104,40stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 0 4,401 4,401 4,608 208 4.7%


Gross Profit 0 4,401 4,401 4,608 207.72 4.7%


)%0.001()68(0680511sriapeR dna ecnanetniaM401seilppuS 0 0 0 0 0.0%

Outside Contracts 0 0 0 0 0 0.0%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 0 0 0 0 0 0.0%

%5.02162635,1572,1005,1736,1seitilitUMemberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 0 0 0 0 0 0.0%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 1,856 1,500 1,361 1,536 175 12.9%

Allocations - MAC 0 0 0 0 0 0.0%%9.5271270,3109,2109,20A & F - snoitacollA%9.5271270,3109,2109,20snoitacollA latoT

)%0.001()931(09310)658,1(ssorG noitaicerpeD erP


Net Income / Cost of Operations (1,856) 0 139 0 (139) (100.0%)

Veterans WallRecreation Division · Department 54

90


IncomeAssessments 0 1,080 1,080 900 (180) (16.7%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 0 1,080 1,080 900 (180) (16.7%)


Gross Profit 0 1,080 1,080 900 (180.00) (16.7%)

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 0 500 306 500 194 63.2%Supplies 0 400 14 400 386 2,809.1%Outside Contracts 135 0 713 0 (713) (100.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 0 0 0 0 0 0.0%Utilities 1,136 180 468 0 (468) (100.0%)Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 0 0 0 0 0 0.0%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 1,271 1,080 1,501 900 (601) (40.0%)


Pre Depreciation Gross (1,271) 0 (421) 0 421 100.0%


Net Income / Cost of Operations (1,271) 0 (421) 0 421 100.0%

Loch Lomond Dog ParkRecreation Division · Department 56

91

2013 Annual Budget


Income%6.74333,82418,78184,95184,950stnemssessA


)%3.2()511(008,4519,4004,8211seeF esU ytilicaFBoat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%0.001()12(012051,20rehtOTotal Income 112 70,031 64,417 92,614 28,198 43.8%


Gross Profit 112 70,031 64,417 92,614 28,197.60 43.8%

Expenses%4.13429,01517,54297,43065,04600,5segaW dna yralaS%2.11195258,5162,5772,5417stifeneB eeyolpmE)%3.68()623,6(000,1623,70758,51sriapeR dna ecnanetniaM

%1.121947,8579,51622,7055,3054,32seilppuS%5.26303,1783,3480,2097stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%2.741277692,1425028ecnarusnI%8.36194,7432,91347,11446,02779,3seitilitU)%0.97()231(537610251levarT dna gniniarT ,spihsrebmeM

Fuel and Oil 0 0 0 0 0 0.0%)%0.001()14(014083stimreP dna sexaT

Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 1 0 (1) (100.0%)

)%0.1()1(021121021esnepxE tseretnI & seeF draC tiderC%0.00100)0(00rehtO





Net Income / Cost of Operations (49,256) 0 (4,869) (0) 4,869 100.0%

2. Increase recreational programming and multi-generational events-four new events at Metfield Clubhouse. 3. Continue efforts to excel at customer service by implementing mandatory customer service training for frontline staff.

Metfield Club RecreationRecreation Division · Department 57

2013 Goals:

1. Make every effort to ensure that facilities and parks are used in a planned and systematic manner.

92


IncomeAssessments 950,359 827,546 827,806 1,005,730 177,923 21.5%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 8,544 8,930 9,617 0 (9,617) (100.0%)RV Park 0 0 0 0 0 0.0%Facility Use Fees 84,854 77,399 77,399 76,744 (655) (0.8%)Boat 341,178 351,470 346,666 351,470 4,804 1.4%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 543 0 12,596 0 (12,596) (100.0%)Total Income 1,385,478 1,265,345 1,274,084 1,433,944 159,859 12.5%


Gross Profit 1,385,478 1,265,345 1,274,084 1,433,944 159,859.34 12.5%

ExpensesSalary and Wages 309,968 299,477 306,549 312,834 6,285 2.1%Employee Benefits 58,722 61,222 64,237 66,933 2,696 4.2%Maintenance and Repairs 118,227 49,505 69,203 19,150 (50,053) (72.3%)Supplies 143,249 60,435 139,192 83,160 (56,032) (40.3%)Outside Contracts 78,838 89,792 57,026 62,692 5,666 9.9%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 83,571 86,078 80,504 86,040 5,536 6.9%Utilities 27,393 26,320 25,293 22,265 (3,028) (12.0%)Memberships, Training and Travel 3,353 4,525 2,896 4,600 1,704 58.8%Fuel and Oil 37,472 36,926 35,525 39,994 4,468 12.6%Taxes and Permits 99,308 96,886 162,632 80,760 (81,872) (50.3%)Professional Services 48,931 42,005 53,588 27,010 (26,578) (49.6%)Membership Elections 0 0 0 0 0 0.0%Postage 747 0 538 0 (538) (100.0%)Credit Card Fees & Interest Expense 3,698 0 3,112 0 (3,112) (100.0%)Other 3,469 14,714 13,553 3,200 (10,353) (76.4%)Total Operating Expenses 1,016,945 867,885 1,013,848 808,638 (205,211) (20.2%)



Depreciation 119,463 127,987 124,653 120,216 (4,437) (3.6%)


Simple Cash FlowAdd: Depreciation 119,463 127,987 124,653 120,216 (4,437) (3.6%)Subtract: Capital Projects (112,475) 0 0 0 0 0.0%Add: From Reserves 25,192 0 0 0 0 0.0%Add: Funds for Carry Over Expenses 19,006 0 13,280 0 (13,280) (100.0%)Subtract: Carry Over Capital Projects (226,603) 0 0 0 0 0.0%Add: Reserves for Carry Over Capital 226,603 0 0 0 0 0.0%Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow (36,488) 0 (123,944) (0) 123,944 100.0%

Lakes and Associated Parks Division

93

2013 Annual Budget



City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%

)%0.001()716,9(0716,9039,8445,8noitaerceR rehtORV Park 0 0 0 0 0 0.0%

)%8.0()556(447,67993,77993,77458,48seeF esU ytilicaF%7.0290,2563,782372,582563,782422,082taoB

Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%0.001()585,4(0585,40345rehtOTotal Income 718,508 614,344 617,524 814,108 196,584 31.8%


Gross Profit 718,508 614,344 617,524 814,108 196,584.25 31.8%



%6.71446,9653,46217,45430,56065,26ecnarusnI%3.31285,1474,31298,11981,71132,31seitilitU)%8.63()85(00185152146levarT dna gniniarT ,spihsrebmeM

%3.9687,2837,23259,92222,03105,03liO dna leuF)%1.74()437,66(088,47416,141659,09087,78stimreP dna sexaT


)%0.001()38(038075egatsoP)%0.001()211,3(0211,30896,3esnepxE tseretnI & seeF draC tiderC)%5.28()753,01(002,2755,21417,41934,3rehtO



%0.001460,140)460,14()0(017,99ssorG noitaicerpeD erP

)%1.4()451,2(637,05098,25232,35097,94noitaicerpeD


Lakes & Parks Lakes Division · Department 48

Mission Statement: To provide the facilities, grounds and water resources for outdoor picnics, ball playing, hiking, fishing,water skiing, cruising, and lake swimming through planning, construction, effective maintenance and rule enforcement.

2013 Goals:1. Replace or update no wake buoys on all lakes. This includes

buoy wraps and new navigation lighting as needed.2. Plan picnic areas and walking trails at Tiree Park.3. Complete habitat work and maintenance/repair on all lakes

and parks.4. Place 13 parking bumpers at Granton parking lot.5. Rebuild Lake Avalon horseshoe pits.6. Power wash all picnic tables and concrete pads.7. Power wash and stain all lake docks.8. Burn back side of Loch Lomond and Windsor Dams.9. Complete monthly tracking of member contacts by lake

rangers.10. Hold weekly meeting with Lake and Parks team.

11. Organize monthly safety meeting for the MAC Division.12. Install a four-camera based security system at the Pontoon

Park. The system will monitor the 20 boat docks and help to deter the vandalism problems in the area.

13. Complete dock inspections as needed or identified by the Lakes JAC.

14. Conduct shoreline cleanup of common property, using volunteers and Lakes JAC members.

15. Patrol all lakes and parks daily to assure that all POA policies and regulations are followed by members and guess.

16. Work closely with the City of Bella Vista/ACC concerning new dock construction. The city is providing a list of all dock permits issued quarterly.

94




)%0.001()000,8(0000,800rehtOTotal Income 356,070 321,068 329,068 311,432 (17,637) (5.4%)


Gross Profit 356,070 321,068 329,068 311,432 (17,636.61) (5.4%)

Expenses%4.4237,4763,111536,601579,101752,101segaW dna yralaS%7.2837039,72291,72647,42476,32stifeneB eeyolpmE)%5.9()272(006,2278,2085,3133,4sriapeR dna ecnanetniaM)%8.4()077,3(057,47025,87001,25988,04seilppuS



%4.46267,1005,4837,2004,4982,3levarT dna gniniarT ,spihsrebmeM%2.03386,1652,7375,5407,6356,6liO dna leuF)%6.78()323,4(216539,4853,1339,2stimreP dna sexaT)%3.5()794,1(010,72705,82500,24000,92secivreS lanoisseforP

Membership Elections 0 0 0 0 0 0.0%)%0.001()024(00240096egatsoP

Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%%4.65163000,193602rehtO


)%8.21()583,2(513,61996,81996,81619,31CAM - snoitacollA%1.02654,3454,3454,3205,5A & F - snoitacollA)%8.01()383,2(177,91351,22351,22814,91snoitacollA latoT

)%0.001()153,62(0153,620945,39ssorG noitaicerpeD erP

)%9.01()741,2(085,71727,91427,91261,22noitaicerpeD


Fisheries and Water QualityLakes Division · Department 480

2013 Goals:1. Monitor and evaluate �sh populations in Bella Vista Village lakes.2. Monitor and evaluate water quality and �sh habitat in Bella Vista Village lakes.3. Create management plan(s) for Bella Vista Village lakes.4. Follow nutrient management plan for Bella Vista Village lakes.5. Continue Bella Vista Village lake nutrient cycling studies with University

of Arkansas.6. Evaluate �rst year experimental stocking of hybrid striped bass in Lake

Ann and second year in Loch Lomond and Lake Windsor.7. Map bottom contour and sediment depths in Lake Avalon and Loch Lomond.

8. Enhance �shing around docks on Bella Vista Village lakes by feeding.9. Continue seasonal trout �shery on Lake Brittany.10. Continue developing and evaluating new saugeye �shery at Lake Avalon.11. Continue goose population control in Bella Vista.12. Generally improve lakes for members' use in every way possible.13. Create shoreline vegetation control policy.14. Create �shing regulation protocol with City of Bella Vista and the

Arkansas Game and Fish Commission (AGFC).

95

2013 Annual Budget


IncomeAssessments 28,171 58,265 58,265 34,685 (23,580) (40.5%)City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 28,171 58,265 58,265 34,685 (23,580) (40.5%)


Gross Profit 28,171 58,265 58,265 34,685 (23,580.06) (40.5%)

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 2,306 25,000 31,279 0 (31,279) (100.0%)Supplies 479 0 2,887 0 (2,887) (100.0%)Outside Contracts 3,424 0 1,570 0 (1,570) (100.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 291 312 282 324 42 14.9%Utilities 605 0 566 0 (566) (100.0%)Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 637 668 1,425 504 (921) (64.6%)Professional Services 13,970 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 21,712 25,980 38,010 828 (37,182) (97.8%)

Allocations - MAC 24,885 30,835 30,835 32,321 1,486 4.8%Allocations - F & A 2,426 1,450 1,450 1,536 86 5.9%Total Allocations 27,311 32,285 32,285 33,857 1,572 4.9%


Depreciation 3,500 3,504 3,509 3,504 (5) (0.2%)


Lake AnnLakes Division · Department 481

96


IncomeAssessments 29,013 34,209 34,209 34,685 477 1.4%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 29,013 34,209 34,209 34,685 477 1.4%


Gross Profit 29,013 34,209 34,209 34,685 476.69 1.4%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 24,931 0 6,209 0 (6,209) (100.0%)Supplies 3,559 0 3,500 0 (3,500) (100.0%)Outside Contracts 5,992 0 4,798 0 (4,798) (100.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 303 312 330 324 (6) (1.8%)Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 716 730 1,435 504 (931) (64.9%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 356 0 (356) (100.0%)Total Operating Expenses 35,500 1,042 16,628 828 (15,800) (95.0%)



Depreciation 6,225 6,240 6,242 6,228 (14) (0.2%)


Lake AvalonLakes Division · Department 482

97

2013 Annual Budget




Gross Profit 25,416 29,096 29,096 29,600 503.67 1.7%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 857 0 190 0 (190) (100.0%)Supplies 27,227 0 26,750 0 (26,750) (100.0%)Outside Contracts 1,386 0 968 0 (968) (100.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 114 120 102 120 18 17.6%Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 2,247 216 2,506 132 (2,374) (94.7%)Professional Services 0 0 16,298 0 (16,298) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 31,831 336 46,815 252 (46,563) (99.5%)


Pre Depreciation Gross (30,681) (0) (46,479) 0 46,479 100.0%

Depreciation 2,388 2,400 2,395 2,388 (7) (0.3%)


Lake BrittanyLakes Division · Department 483

98




Gross Profit 39,385 51,244 51,244 47,553 (3,690.21) (7.2%)

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 141 6,000 3,287 0 (3,287) (100.0%)Supplies 6,892 0 1,482 0 (1,482) (100.0%)Outside Contracts 12,090 0 3,172 0 (3,172) (100.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 63 60 75 60 (15) (20.0%)Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 318 0 0 0 0 0.0%Taxes and Permits 588 164 2,029 108 (1,921) (94.7%)Professional Services 5,961 0 783 0 (783) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 28 0 0 0 0 0.0%Total Operating Expenses 26,082 6,224 10,827 168 (10,659) (98.4%)


Pre Depreciation Gross (24,882) (0) (4,603) (0) 4,603 100.0%

Depreciation 1,756 1,764 1,760 1,752 (8) (0.5%)


Loch LomondLakes Division · Department 484

99

2013 Annual Budget




Gross Profit 20,068 23,809 23,809 25,103 1,293.85 5.4%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 1,267 0 515 0 (515) (100.0%)Supplies (217) 0 0 0 0 0.0%Outside Contracts 1,366 0 849 0 (849) (100.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 114 120 102 120 18 17.6%Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 192 216 400 144 (256) (64.0%)Professional Services 0 0 7,500 0 (7,500) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 2,722 336 9,367 264 (9,103) (97.2%)



Depreciation 2,388 2,400 2,395 2,388 (7) (0.3%)


Lake NorwoodLakes Division · Department 485

100




Gross Profit 20,865 24,690 24,690 25,091 400.63 1.6%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 0 0 0 0 0 0.0%Supplies 0 0 0 0 0 0.0%Outside Contracts 1,418 0 928 0 (928) (100.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 114 120 102 120 18 17.6%Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 192 216 440 132 (308) (70.0%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 1,724 336 1,471 252 (1,219) (82.9%)



Depreciation 2,388 2,400 2,395 2,388 (7) (0.3%)


Lake RayburnLakes Division · Department 486

101

2013 Annual Budget




Gross Profit 21,658 25,794 26,054 23,845 (2,208.82) (8.5%)

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 27,236 0 274 0 (274) (100.0%)Supplies 25,300 0 2,141 0 (2,141) (100.0%)Outside Contracts 8,220 0 4,902 0 (4,902) (100.0%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 705 432 1,665 444 (1,221) (73.3%)Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 2,734 1,008 6,835 3,072 (3,763) (55.1%)Professional Services 0 0 500 0 (500) (100.0%)Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 64,195 1,440 16,317 3,516 (12,801) (78.5%)

Allocations - MAC 17,928 22,904 22,904 18,793 (4,111) (17.9%)Allocations - F & A 2,470 1,450 1,450 1,536 86 5.9%Total Allocations 20,398 24,354 24,354 20,329 (4,025) (16.5%)


Depreciation 16,633 20,473 20,478 20,424 (54) (0.3%)


Lake WindsorLakes Division · Department 487

102


IncomeAssessments 65,369 18,722 18,722 23,736 5,015 26.8%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 60,954 64,105 61,393 64,105 2,712 4.4%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 11 0 (11) (100.0%)Total Income 126,323 82,827 80,125 87,841 7,716 9.6%


Gross Profit 126,323 82,827 80,125 87,841 7,715.95 9.6%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 19,797 5,185 6,666 7,100 434 6.5%Supplies 14,758 725 10,939 850 (10,089) (92.2%)Outside Contracts 12,706 12,468 12,887 12,468 (419) (3.3%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 13,176 12,420 17,451 12,912 (4,539) (26.0%)Utilities 5,526 5,872 5,362 5,955 593 11.1%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 1,290 1,354 1,012 672 (340) (33.6%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 35 0 (35) (100.0%)Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 67,253 38,024 54,354 39,957 (14,397) (26.5%)



Depreciation 12,234 15,850 12,862 12,828 (34) (0.3%)


Loch Lomond Marina Lakes Division · Department 49

2013 Goals:

1. Replace dock bumpers as needed.2. Complete general maintenance and upkeep of entire marina area.3. Upgrade marina security cameras.4. Install "Security in Use" signs.5. Manage the rental fleet to minimize equipment breakdowns.6. Improve revenue opportunities.

103

2013 Annual Budget

MAINTENANCE & CONSTRUCTION

Director of Maintenance & ConstructionMike Taggart

Administrative SecretaryPat Attlesey

Facilities MaintenanceEric Bloom, Superintendent

Vehicle/Equipment MaintenanceTerry Pullen

HVAC R Maintenance Grounds MaintenanceHVAC-R MaintenanceScott Garrison

Grounds MaintenanceMark Nelson, Superintendent

GIS Auto Cad TechRodney Johnson

RV Storage RV Park

Lakes & Parks Gun Range

Loch Lomond Marina(Contracted)

Veterans Wall of Honor(Contracted)

Hook Line & Sinker

Heavy Equipment & Construction Stump Dump

Kirk AllmanSuperintendent

Sanitation

Vern OlafsonLakes & Parks Superintendent

mAintenAnce And construction division

104


IncomeAssessments 85,214 28,154 28,154 100,570 72,416 257.2%City of Bella Vista 1,139,810 315,585 347,555 0 (347,555) (100.0%)Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 27,955 32,400 28,327 0 (28,327) (100.0%)Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 15,875 19,050 14,605 19,050 4,445 30.4%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 123,340 52,440 186,398 143,200 (43,198) (23.2%)Total Income 1,392,194 447,629 605,039 262,820 (342,218) (56.6%)


Gross Profit 1,392,194 447,629 605,039 262,820 (342,218.46) (56.6%)

ExpensesSalary and Wages 1,542,751 1,258,575 1,228,176 1,182,180 (45,996) (3.7%)Employee Benefits 449,425 397,235 443,815 416,355 (27,460) (6.2%)Maintenance and Repairs 229,707 149,395 204,565 144,315 (60,250) (29.5%)Supplies 286,405 59,280 86,511 58,705 (27,806) (32.1%)Outside Contracts 27,366 23,922 29,429 22,855 (6,574) (22.3%)Contract Sanitation Service 21,985 22,440 21,844 0 (21,844) (100.0%)Insurance 102,639 96,939 95,607 74,928 (20,679) (21.6%)Utilities 44,337 49,203 39,640 43,917 4,278 10.8%Memberships, Training and Travel 2,781 1,165 839 2,070 1,231 146.8%Fuel and Oil 159,178 121,070 114,338 112,720 (1,617) (1.4%)Taxes and Permits 22,353 17,583 19,970 11,497 (8,473) (42.4%)Professional Services 175 1,500 0 1,500 1,500 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 277 120 83 120 37 45.1%Credit Card Fees & Interest Expense 97 0 64 0 (64) (100.0%)Other (253,851) 8,500 (3,285) 8,385 11,670 355.3%Total Operating Expenses 2,635,626 2,206,927 2,281,594 2,079,547 (202,047) (8.9%)

Allocations - MAC (1,546,383) (1,770,398) (1,770,398) (1,819,185) (48,787) (2.8%)Allocations - F & A 2,514 11,100 11,100 2,458 (8,642) (77.9%)Total Allocations (1,543,869) (1,759,298) (1,759,298) (1,816,727) (57,429) (3.3%)


Depreciation 206,931 182,879 179,979 159,385 (20,594) (11.4%)


Simple Cash FlowAdd: Depreciation 206,931 182,879 179,979 159,385 (20,594) (11.4%)Subtract: Capital Projects (194,169) (19,022) (18,847) 0 18,847 100.0%Add: From Reserves 0 0 0 0 0 0.0%Add: Funds for Carry Over Expenses 0 0 0 0 0 0.0%Subtract: Carry Over Capital Projects 0 0 0 0 0 0.0%Add: Reserves for Carry Over Capital 0 0 0 0 0 0.0%Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow 106,268 (19,022) 63,895 0 (63,895) (100.0%)

Maintenance and Construction Division

105

2013 Annual Budget


IncomeAssessments 0 0 0 0 0 0.0%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%1.3()327,1(002,35329,45044,25986,25rehtOTotal Income 52,689 52,440 54,923 53,200 (1,723) (3.1%)


Gross Profit 52,689 52,440 54,923 53,200 (1,722.59) (3.1%)

Expenses%5.2289,3702,361522,951788,951486,661segaW dna yralaS%6.7068,3415,45456,05808,34310,04stifeneB eeyolpmE%3.31191026,1924,1085,1197,4sriapeR dna ecnanetniaM

)%2.0()31(043,6353,6043,6531,41seilppuS)%7.33()771,2(882,4564,6003,4374,6stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%7.91585255,3769,2013,7841,3ecnarusnI%2.2712662,01940,01067,9073,01seitilitU%1.19514078554066596,1levarT dna gniniarT ,spihsrebmeM%8.01342284,2932,2413,2287liO dna leuF

)%5.34()058(301,1359,1246,1684,1stimreP dna sexaT%0.0005,1005,10005,1571secivreS lanoisseforP


Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%)%3.44()774(006770,10)817,17(rehtO


)%6.5()184,01()162,791()087,681()087,681()363,831(CAM - snoitacollAAllocations - F & A 0 0 0 0 0 0.0%

)%6.5()184,01()162,791()087,681()087,681()363,831(snoitacollA latoT


)%5.41()700,1(939,5649,6849,6429,71noitaicerpeD


Maintenance and Construction Administration Maintenance and Construction Division · Department 60

Mission Statement: The Division of Maintenance and Construction is responsible for the maintenance of thefacilities and vehicles, and for the drafting, engineering and construction requirements of the Village.

2013 Goals:

4. Provided plans and specifications for POA construction projects for all divisions.5. Continued work on GIS mapping subdivision water system as built files in Auto-CAD.6. Manage POA fuel system.

1. Competitively bid propane in volume for lowest price.2. Competitively bid pest control services for lowest price.3. Competitively bid in-house waterline projects.

106


IncomeAssessments 0 (56,394) (56,394) 0 56,394 100.0%City of Bella Vista 1,139,810 315,585 347,555 0 (347,555) (100.0%)Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 63,551 0 127,835 90,000 (37,835) (29.6%)Total Income 1,203,361 259,191 418,996 90,000 (328,996) (78.5%)


Gross Profit 1,203,361 259,191 418,996 90,000 (328,996.10) (78.5%)

ExpensesSalary and Wages 558,773 292,789 327,444 215,433 (112,011) (34.2%)Employee Benefits 172,803 102,329 128,863 80,113 (48,750) (37.8%)Maintenance and Repairs 127,713 60,100 131,078 61,420 (69,658) (53.1%)Supplies 237,778 28,690 25,134 27,185 2,051 8.2%Outside Contracts 5,768 1,274 1,903 1,024 (879) (46.2%)Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 65,588 53,664 55,696 24,348 (31,348) (56.3%)Utilities 19,187 22,380 17,079 15,567 (1,512) (8.9%)Memberships, Training and Travel 678 80 259 0 (259) (100.0%)Fuel and Oil 91,732 45,185 47,158 30,845 (16,313) (34.6%)Taxes and Permits 12,794 6,998 7,380 3,026 (4,354) (59.0%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 172 0 24 0 (24) (100.0%)Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 4,167 2,970 3,234 1,660 (1,574) (48.7%)Total Operating Expenses 1,297,153 616,459 745,251 460,622 (284,629) (38.2%)

Allocations - MAC (241,610) (366,048) (366,048) (370,622) (4,574) (1.2%)Allocations - F & A 0 8,780 8,780 0 (8,780) (100.0%)Total Allocations (241,610) (357,268) (357,268) (370,622) (13,354) (3.7%)

Pre Depreciation Gross 147,818 0 31,013 0 (31,013) (100.0%)

Depreciation 86,121 88,473 87,123 78,302 (8,821) (10.1%)


Streets - ConsolidatedMaintenance and Construction Division

107

2013 Annual Budget


IncomeAssessments 0 0 0 0 0 0.0%

)%0.001()866,6(0866,6027,6676,6atsiV alleB fo ytiCFood and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%6.92()538,73(000,09538,7210155,36rehtOTotal Income 70,227 6,720 134,503 90,000 (44,503) (33.1%)


Gross Profit 70,227 6,720 134,503 90,000 (44,503.07) (33.1%)


%2.71589,3581,72002,32590,62601,71seilppuS%6.61641420,1878468532stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%)%2.03()215,01(843,42068,43697,83735,41ecnarusnI

%5.4376765,51498,41082,61707,21seitilitU)%0.001()442(04420984levarT dna gniniarT ,spihsrebmeM

%5.25416,01548,03132,02383,21067,31liO dna leuF)%1.84()508,2(620,3138,5899,5823,2stimreP dna sexaT



)%9.63()279(066,1236,2045,1)985,231,1(rehtOTotal Operating Expenses (766,436) 380,351 455,070 460,622 5,552 1.2%

%8.0900,3)226,073()136,373()136,373()016,142(CAM - snoitacollAAllocations - F & A 0 0 0 0 0 0.0%

%8.0900,3)226,073()136,373()136,373()016,142(snoitacollA latoT


%5.08139,43203,87173,34374,88)431,54(noitaicerpeD

Net Income / Cost of Operations 1,123,407 (88,473) 9,693 (78,302) (87,994) (907.9%)

2. Continue and further improve safety efforts to maintain a safe working environment.3. Continue to support other departments and divisions within the POA organization to successfully achieve completion of their projects.4. Continue to provide customer service in a timely manner to all POA members.5. Continue to maintain POA heavy equipment in top working order.

Streets - Heavy Equipment, Construction & POA Streets (Formerly POA Streets)Maintenance and Construction Division · Department 61

2013 Goals:

1. Coordinate and maintain financial responsibility to keep within budget guidelines for the POA.

108


Income%0.001493,650)493,65()493,65(0stnemssessA)%0.001()788,043(0788,043568,803431,331,1atsiV alleB fo ytiC

Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 1,133,134 252,471 284,493 0 (284,493) (100.0%)


Gross Profit 1,133,134 252,471 284,493 0 (284,493.03) (100.0%)

Expenses)%0.001()502,941(0502,941868,211674,053segaW dna yralaS)%0.001()943,65(0943,65648,34595,901stifeneB eeyolpmE)%0.001()445,92(0445,92011,02342,49sriapeR dna ecnanetniaM)%0.001()339,1(0339,1595,2276,022seilppuS)%0.001()520,1(0520,1014335,5stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%)%0.001()738,02(0738,02868,41050,15ecnarusnI)%0.001()481,2(0481,2001,6084,6seitilitU)%0.001()61(06108091levarT dna gniniarT ,spihsrebmeM)%0.001()729,62(0729,62208,23279,77liO dna leuF)%0.001()945,1(0945,1000,1664,01stimreP dna sexaT



)%0.001()206(0206034,1657,631,1rehtOTotal Operating Expenses 2,063,589 236,109 290,181 0 (290,181) (100.0%)

)%0.001()385,7(0385,7385,70CAM - snoitacollA)%0.001()087,8(0087,8087,80A & F - snoitacollA)%0.001()263,61(0263,61263,610snoitacollA latoT

%0.001050,220)050,22()0()554,039(ssorG noitaicerpeD erP

)%0.001()257,34(0257,340552,131noitaicerpeD

Net Income / Cost of Operations (1,061,710) (0) (65,802) 0 65,802 100.0%

Streets - City of Bella VistaMaintenance and Construction Division · Department 80

109

2013 Annual Budget

maintenance whenever possible.



)%0.001()83(08300rehtOTotal Income 0 0 38 0 (38) (100.0%)


Gross Profit 0 0 38 0 (38.28) (100.0%)


%3.11515580,5075,4003,4914,6seilppuS%2.92546458,2902,2438,1727,1stcartnoC edistuO


)%1.73()584(128603,1436473,1stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

%1.391036116036)295,72(rehtOTotal Operating Expenses 107,933 131,779 130,163 135,549 5,385 4.1%




)%2.8()354(460,5715,5025,5748,01noitaicerpeD


Vehicle & Equipment Maintenance Maintenance and Construction Division · Department 62

Mission Statement: Our goal is to provide quality service and maintenance in maintaining vehicles and equipment for the POA with minimal inconvenience to the users and to reduce unscheduled or emergency

2013 Goals:

5. Maintain above ground and underground petroleum storage tanks in compliance with EPA and ADEQ Rules and Regulations.6. Maintain and operate the shop within budget.

1. Restore older vehicles and equipment to bring them back to safe operating standards and appearance.2. Operate a clean and safe environment for maintenance personnel.3. Operate and maintain inventory below 15,000.4. Provide quality maintenance and timely repairs to vehicles and equipment.

110

maintenance whenever possible.



)%0.001()761,1(0761,100rehtOTotal Income 0 0 1,167 0 (1,167) (100.0%)


Gross Profit 0 0 1,167 0 (1,167.29) (100.0%)

Expenses)%3.31()389,8(683,85073,76186,56653,47segaW dna yralaS)%7.5()832,1(315,02157,12816,91651,02stifeneB eeyolpmE

%4.33120,5040,02910,51040,02691,02sriapeR dna ecnanetniaM)%4.47()169,1(576636,2042,1107seilppuS)%1.03()365(903,1278,1921,2453stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%7.44321,1636,3315,2490,3395,2ecnarusnI

)%0.1()32(312,2632,2380,2442,2seitilitU%0.005605605210levarT dna gniniarT ,spihsrebmeM%7.31248289,6041,6444,6632,5liO dna leuF%5.801612514991197642stimreP dna sexaT

Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

%9.6518130252020)893,3(rehtOTotal Operating Expenses 122,684 121,245 119,938 115,340 (4,598) (3.8%)

%9.4509,5)043,511()542,121()542,121()951,641(CAM - snoitacollAAllocations - F & A 0 0 0 0 0 0.0%

%9.4509,5)043,511()542,121()542,121()951,641(snoitacollA latoT

)%0.001()474,2(0474,20574,32ssorG noitaicerpeD erP

)%0.001()896,1(0896,1996,1526,5noitaicerpeD

Net Income / Cost of Operations 17,849 (1,699) 776 0 (776) (100.0%)

HVACMaintenance and Construction Division · Department 63

Mission Statement: Our goal is to provide quality service in maintaining, upgrading and remodeling of POA facilities and equipment, with minimal inconvenience to the users and to reduce unscheduled or emergency

2013 Goals:

1. Continue with a high quality and comprehensive preventive maintenance program on all POA owned HVACR equipment.2, Affect all repairs in a timely and cost efficient manner.3. Continue to monitor the air quality in all POA facilities and address and correct any issues promptly.4. Focus on record keeping and meeting scheduled deadlines.

111

2013 Annual Budget


Income%0.001069,90)069,9()069,9(0stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%

)%0.001()723,82(0723,82004,23559,72secivreS noitatinaSRestricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 27,955 22,440 18,367 0 (18,367) (100.0%)


Gross Profit 27,955 22,440 18,367 0 (18,366.90) (100.0%)

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 0 0 0 0 0 0.0%Supplies 0 0 0 0 0 0.0%Outside Contracts 0 0 0 0 0 0.0%

)%0.001()448,12(0448,12044,22589,12ecivreS noitatinaS tcartnoCInsurance 0 0 0 0 0 0.0%Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 0 0 0 0 0 0.0%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

%0.001698,30)698,3(0)327(rehtOTotal Operating Expenses 21,262 22,440 17,948 0 (17,948) (100.0%)


)%0.001()914(09140396,6ssorG noitaicerpeD erP


Net Income / Cost of Operations 6,693 0 419 0 (419) (100.0%)

SanitationMaintenance and Construction Division · Department 64

Mission Statement: The Sanitation Department is a cost center related to residential trash collection. Both revenue and contracted expenses are accumulated.

112



)%0.001()437,1(0437,10990,7rehtOTotal Income 7,099 0 1,734 0 (1,734) (100.0%)


Gross Profit 7,099 0 1,734 0 (1,734.23) (100.0%)

Expenses%7.8896,03941,283154,153701,573155,773segaW dna yralaS%5.8685,01836,531250,521685,611794,011stifeneB eeyolpmE%7.422020,81040,62020,8021,72873,72sriapeR dna ecnanetniaM)%0.86()365,9(005,4360,41005,4238,8seilppuS)%4.85()112,4(000,3112,7582,5842,3stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%1.12910,3613,71792,41088,11540,21ecnarusnI%6.55126,2633,7517,4550,7422,5seitilitU%9.775312052730852levarT dna gniniarT ,spihsrebmeM%0.31792,2900,02217,71184,81010,81liO dna leuF)%4.14()547(650,1108,1641,1581,1stimreP dna sexaT


93egatsoP 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%

%7.541016,8007,2)019,5(007,2)946,08(rehtOTotal Operating Expenses 483,618 569,861 538,450 599,994 61,544 11.4%




)%3.0()94(807,81757,81657,81523,02noitaicerpeD


Facilities Maintenance Maintenance and Construction Division · Department 65

Mission Statement: To provide quality service in maintaining, upgrading and remodeling equipment and structures within thePOA, with minimal inconvenience to the users. To eliminate unscheduled or emergency maintenance when possible.

2013 Goals:1. Continue to upgrade our preventive maintenance program in POA

facilities.2. Continue to make interior and exterior improvements at POA facilities.3. Continue to upgrade the electrical wiring in POA facilities to meet the

National Electrical Code.4. Continue to work with the �re marshal's recommendations to meet

NFPA standards.5. Complete the construction of a restroom and quarters for the POA’s

Street Department, removing it from the safety list.6, Continue to work with the Safety Team recommendations for

improvements to all facilities.

7. Continue to work with the restaurant lessees' requests and recommendations for services.

8. Continue to work with all of the departments in the use of the Facilities Maintenance Department's work order tracking program.

9. Complete the installation of security cameras for the Lakes and Parks Department.

10. Continue to make ADA upgrades to the facilities following the guidelines from the McIntosh Group.

11. Complete the construction of a replacement practice wall at the Kingsdale Tennis facility, removing it from the safety list.

113

2013 Annual Budget


Income%4.6260,6075,001805,49805,49412,58stnemssessA%0.000000atsiV alleB fo ytiC%0.000000egareveB dna dooF%0.000000floG%0.000000pohS orP%0.000000noitaerceR rehtO%0.000000kraP VR%0.000000seeF esU ytilicaF%0.000000taoB%0.000000stnemtsevnI no tseretnI%0.000000retaW%0.000000secivreS noitatinaS%0.000000euneveR detcirtseR%4.03544,4050,91506,41050,91578,51pmuD pmutS%0.000000selaS toL%0.000000seeF refsnarT%0.000000rehtO

Total Income 101,089 113,558 109,113 119,620 10,507 9.6%



Gross Profit 101,089 113,558 109,113 119,620 10,506.93 9.6%

Expenses%6.3336744,81418,71761,91640,23segaW dna yralaS%9.61813,1631,9818,7633,8795,6stifeneB eeyolpmE)%9.34()324,2(001,3325,5002,4922,01sriapeR dna ecnanetniaM

%5.769,2092003010010seilppuS%4.81693,1000,9406,7000,9975,7stcartnoC edistuO%0.000000ecivreS noitatinaS tcartnoC%4.64973,2005,7121,5246,5931,6ecnarusnI%0.000000seitilitU%0.000000levarT dna gniniarT ,spihsrebmeM%4.33648,3773,51135,11291,41706,31liO dna leuF

)%3.42()580,1(483,3964,4252,4733,3stimreP dna sexaT%0.000000secivreS lanoisseforP%0.000000snoitcelE pihsrebmeM%0.000000egatsoP

)%0.001()46(046079esnepxE tseretnI & seeF draC tiderC%0.000400400040rehtO



)%0.001()888()0(888)0()103,71(ssorG noitaicerpeD erP

)%5.11()467,2(423,12880,42980,42346,03noitaicerpeD


1. Continue maintenance on stump dump.

Stump Dump Maintenance and Construction Division · Department 67

Mission Statement: To provide members and authorized contractors with a controlled source to prevent illegaldumping of stumps, tree trunks and dirt from cleared lots.

2013 Goal:

114


Income%0.000000stnemssessA%0.000000atsiV alleB fo ytiC%0.000000egareveB dna dooF%0.000000floG%0.000000pohS orP%0.000000noitaerceR rehtO%0.000000kraP VR%0.000000seeF esU ytilicaF%0.000000taoB%0.000000stnemtsevnI no tseretnI%0.000000retaW%0.000000secivreS noitatinaS%0.000000euneveR detcirtseR%0.000000pmuD pmutS%0.000000selaS toL%0.000000seeF refsnarT)%0.001()007(000700rehtO

Total Income 0 0 700 0 (700) (100.0%)



Gross Profit 0 0 700 0 (700.00) (100.0%)

Expenses%2.51493,53160,862766,232948,072705,552segaW dna yralaS%5.6768,4518,97849,47028,37616,86stifeneB eeyolpmE)%2.41()670,5(596,03177,53554,03994,13sriapeR dna ecnanetniaM)%7.65()621,91(026,41647,33011,41045,81seilppuS)%2.63()387(083,1361,2001712,2stcartnoC edistuO

%0.000000ecivreS noitatinaS tcartnoC%5.12716,2697,41971,21660,21343,01ecnarusnI%5.45887,1860,5082,3009,4430,4seitilitU%8.4413001960010levarT dna gniniarT ,spihsrebmeM%8.71559,4538,23088,72413,03894,62liO dna leuF)%9.04()961,1(296,1168,2021,2139,1stimreP dna sexaT

%0.000000secivreS lanoisseforP%0.000000snoitcelE pihsrebmeM%0.000000egatsoP%0.000000esnepxE tseretnI & seeF draC tiderC%2.43874578,1793,1008,1)049,37(rehtO


)%3.2()503,01()839,054()336,044()336,044()817,473(CAM - snoitacollA%0.000000A & F - snoitacollA)%3.2()503,01()839,054()336,044()336,044()817,473(snoitacollA latoT


)%2.61()308,5(840,03158,53493,73644,53noitaicerpeD


General Grounds Maintenance Maintenance and Construction Division · Department 47

Mission Statement: To provide overall organization, efficiency and aesthetics to the landscape. To plan and care for turf, shrubs, flowers and trees. Ensure that proper horticultural methods, maintenance tasks, work schedules, safety and other work standards are maintained.

2013 Goals:1. Continue an overall assessment of the landscape. This assessment

includes all primary facilities as well as park and other lake sites, inventorying assets and problem areas. The primary goal is to consider what is most important for the site.

2. Capital purchases were withheld due to budget restraints. Therefore, enhanced maintenance practices on all existing equipment, with emphasis on front-line mowing equipment, is a priority. Operators will be asked to become more conscientious about safety, maintenance schedules and service points.

3. Implement a small scale intensive program with natural fertilizers, natural lawn care and plant products. The program will start with a small system at a designated facility or park. Absolutely no

laboratory-synthesized fertilizers, only all natural sources will be used to achieve a healthy and safe lawn.

4. Be ready to intervene with the forces of nature, particularly heat and drought, to ensure survivability of the turf and sensitive plants in the landscape. Make sure irrigation systems are well tuned. Continue to add drip emitters to plants in beds or on the fringe that showed sensitivity during the previous seasons.

5. Connect the edge of two environments. There are areas where maintenance seems to end and become overlooked. These areas are usually irregular or difficult to maneuver. Consideration should be given to increase or decrease the edge as appropriate.

115

2013 Annual Budget

WATER UTILITY

Water UtilityMike Taggart

Water Billing

Meter Technician Asst. Water SuperintendentHank Gorman

Water SuperintendentDennis Harmon

Secretarial Staff

Meter Readers Water Workers I Water Workers II

Control TechnicianDennis Flood

Leak DetectorDennis Flood

Utility Line Locator Fire Hydrant TechnicianRodger Linn


Income%0.00002,1002,100stnemssessA)%0.001()032,24(0032,24084,24182,24atsiV alleB fo ytiC

Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%

)%0.2()681,741(885,932,7477,683,7839,890,7344,900,7retaWSanitation Services 0 0 0 0 0 0.0%

)%0.001()046,5(0046,50340,02euneveR detcirtseRStump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%2.8()232,34(428,184650,525657,954926,884rehtOTotal Income 7,560,396 7,601,174 7,960,900 7,722,612 (238,288) (3.0%)

Food and Beverage 0 0 0 0 0 0.0%%3.7478,141902,580,2533,349,1867,970,2985,500,2retaW

Pro Shop 0 0 0 0 0 0.0%Printing 0 0 0 0 0 0.0%Foreclosed Lots 0 0 0 0 0 0.0%Gun Range 0 0 0 0 0 0.0%Total Cost of Goods 2,005,589 2,079,768 1,943,335 2,085,209 141,874 7.3%

Gross Profit 5,554,806 5,521,406 6,017,565 5,637,403 (380,161.51) (6.3%)

Expenses%5.11269,69786,149627,448638,009619,078segaW dna yralaS

)%2.0()695(572,052178,052840,492877,732stifeneB eeyolpmE%3.4872,31003,123220,803036,592229,382sriapeR dna ecnanetniaM%3.14463,311060,883696,472091,843266,592seilppuS%7.11048,11442,311404,101466,341741,111stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%2.7085,8442,821466,911268,531434,021ecnarusnI%8.9964,8019,49144,68077,98384,18seitilitU%6.531899,7498,31698,5006,01939,3levarT dna gniniarT ,spihsrebmeM%7.52087,61701,28723,56758,57671,27liO dna leuF)%0.34()415,301(290,731606,042762,99239,501stimreP dna sexaT

%8.433155,11000,51054,30659,3secivreS lanoisseforPMembership Elections 0 0 0 0 0 0.0%

%6.1766000,24333,14000,06563,05egatsoP%0.818335,713253,653918,83052,491442,45esnepxE tseretnI & seeF draC tiderC%3.403188,341006,69)182,74(476,5866,907rehtO

Total Operating Expenses 3,001,621 2,653,648 2,333,974 2,980,765 646,791 27.7%


)%1.93()392,201,1(242,617,1535,818,2207,200,2581,355,2ssorG noitaicerpeD erP

%0.6196,95718,260,1621,300,1122,260,1193,979noitaicerpeD


Simple Cash Flow%0.6196,95718,260,1621,300,1122,260,1193,979noitaicerpeD :ddA%7.65820,237)000,955()820,192,1()020,411,1()661,665(stcejorP latipaC :tcartbuS)%0.001()854,409(0854,409274,009041,736,3sevreseR morF :ddA

Add: Funds for Carry Over Expenses 0 0 0 0 0 0.0%Subtract: Carry Over Capital Projects (3,396,023) (597,037) (467,774) 0 467,774 100.0%Add: Reserves for Carry Over Capital 0 0 0 0 0 0.0%Add: Financing 0 0 0 0 0 0.0%

)%6.1()699,4()000,523()400,023()400,023()697,358(ecivreS tbeD :tcartbuS

Simple Cash Flow 1,374,340 872,113 1,644,187 832,242 (811,945) (49.4%)

Water Utility

Mission Statement: To provide Bella Vista Village with a safe water supply in a constant amount and of adequate pressure.

2013 Goals:

1. Continue evaluation of Water Master Plan and proposed improvements.2. Continue to supply uninterrupted water service, meeting Arkansas Department of Health Rules and Regulations.3. Implement revenue maintenance program via periodic testing of aging meters for accuracy and replacing with meters conforming

to AWWA accuracy standards.4, Continue service and maintenance program for all pumps and water storage.5, Increase safety training by holding monthly and weekly tailgate training, along with all competent person training.6. Provide support to identify and plan needed infrastructure improvements for existing and future needs.7. Continue infrastructure mapping by completing field verification and correction of one subdivision at a time.8. Install all new water services in a timely manner.9. Reduce Bella Vista Village unaccounted for water to acceptable amount.10. Continue to investigate the water system improved pressure management via operating upgrades.11. Continue improving and expanding leak detection program.12. Implement water system asset management program for services, meters, valves, hydrants, and facilities infrastructure.13. Continue a periodic inspection schedule for all pressure reducing valves in the water system.14. Maintain fire hydrants in the water system and perform flow testing for I.S.O.15. Perform annual maintenance on all fire hydrants.16. Implement hydrant test program every five years.17. Protect the public drinking water supply by performing cross-connection inspections and logging information into software

management system.18. Continue water line in-house replacement projects.19. Issue Consumer Confidence Report.20. Work with the ACC and the City of Bella Vista to develop and implement a plan for obtaining a permit to install a backflow

prevention assembly for a lawn irrigation system.21. Continue to improve the security at the water facilities and appurtenances.22. Evaluate proposed Year 2013 CIP elements for refinement and effectiveness, complete system designs, bidding and construction

in 2013.23. Implement water line replacement in most urgent area(s) as provided in approved budget.24. Perform all required Arkansas Dept. of Health Water Quality and Safe Drinking Water Act system sampling and analysis.25. Provide assistance and oversight to water service expansion for all new development in the Village service area.26. Continue to monitor and upgrade SCADA (Supervisory Control and Data Acquisition) and zone meters.









Gross Profit 5,554,806 5,521,406 6,017,565 5,637,403 (380,161.51) (6.3%)









%0.6196,95718,260,1621,300,1122,260,1193,979noitaicerpeD





Simple Cash Flow 1,374,340 872,113 1,644,187 832,242 (811,945) (49.4%)

Water Utility


2013 Goals:






116









Gross Profit 5,554,806 5,521,406 6,017,565 5,637,403 (380,161.51) (6.3%)









%0.6196,95718,260,1621,300,1122,260,1193,979noitaicerpeD





Simple Cash Flow 1,374,340 872,113 1,644,187 832,242 (811,945) (49.4%)

Water Utility


2013 Goals:














Gross Profit 5,554,806 5,521,406 6,017,565 5,637,403 (380,161.51) (6.3%)









%0.6196,95718,260,1621,300,1122,260,1193,979noitaicerpeD





Simple Cash Flow 1,374,340 872,113 1,644,187 832,242 (811,945) (49.4%)

Water Utility


2013 Goals:






117

2013 Annual Budget

finAnce & AdministrAtion division


Director/Treasurer

Administrative SecretaryLinda Rush

Dwain Mitchell

AccountingJan Shackelford, Controller

Information TechnologyJack Brooks, Manager

Membership ServicesConnie Willoughby, Manager

Clubs, Contracts & PurchasingPat Harper

118


IncomeAssessments 2,016,736 1,842,215 1,766,927 1,572,899 (194,029) (11.0%)City of Bella Vista 70,108 62,640 70,034 0 (70,034) (100.0%)Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 78,169 92,397 125,512 99,758 (25,754) (20.5%)Boat 0 0 0 0 0 0.0%Interest on Investments 102,928 102,000 67,372 69,600 2,228 3.3%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 87,564 84,000 211,639 162,000 (49,639) (23.5%)Transfer Fees 237,633 290,000 260,930 276,000 15,070 5.8%Other 118,400 87,910 195,138 135,680 (59,458) (30.5%)Total Income 2,711,538 2,561,163 2,697,553 2,315,937 (381,616) (14.1%)


Gross Profit 2,711,538 2,561,163 2,697,553 2,315,937 (381,615.97) (14.1%)

ExpensesSalary and Wages 1,825,607 1,735,014 1,757,764 1,818,226 60,462 3.4%Employee Benefits 508,142 506,504 526,011 518,880 (7,131) (1.4%)Maintenance and Repairs 19,001 6,379 6,387 7,505 1,118 17.5%Supplies 148,691 118,321 137,961 96,884 (41,077) (29.8%)Outside Contracts 279,076 302,902 282,432 334,166 51,734 18.3%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 43,048 46,165 44,214 44,721 507 1.1%Utilities 133,360 123,474 113,951 133,701 19,750 17.3%Memberships, Training and Travel 43,685 46,549 38,882 55,040 16,158 41.6%Fuel and Oil 5,263 6,357 6,136 6,890 754 12.3%Taxes and Permits 46,402 35,462 147,779 67,751 (80,028) (54.2%)Professional Services 100,610 228,424 172,623 180,524 7,901 4.6%Membership Elections 29,460 20,400 21,270 22,500 1,230 5.8%Postage 87,675 105,716 87,491 104,182 16,691 19.1%Credit Card Fees & Interest Expense 52,571 59,710 55,115 58,725 3,610 6.6%Other (49,174) 405,904 538,632 537,537 (1,095) (0.2%)Total Operating Expenses 3,273,417 3,747,282 3,936,648 3,987,232 50,585 1.3%

Allocations - MAC 125,047 141,660 141,660 70,462 (71,198) (50.3%)Allocations - F & A (936,140) (1,526,720) (1,526,721) (2,332,967) (806,246) (52.8%)Total Allocations (811,093) (1,385,061) (1,385,061) (2,262,505) (877,444) (63.4%)

Pre Depreciation Gross 249,213 198,941 145,966 591,210 445,243 305.0%

Depreciation 185,302 208,677 184,916 204,643 19,727 10.7%

Net Income / Cost of Operations 63,912 (9,736) (38,950) 386,567 425,516 1,092.5%

Simple Cash FlowAdd: Depreciation 185,302 208,677 184,916 204,643 19,727 10.7%Subtract: Capital Projects (53,640) (32,278) (30,996) (525,000) (494,004) (1,593.8%)Add: From Reserves 0 0 0 0 0 0.0%Add: Funds for Carry Over Expenses 10,323 0 0 0 0 0.0%Subtract: Carry Over Capital Projects (36,114) (28,512) (20,283) (8,229) 12,054 59.4%Add: Reserves for Carry Over Capital 36,114 28,512 20,283 8,229 (12,054) (59.4%)Add: Financing 0 0 0 0 0 0.0%Subtract: Debt Service 0 0 0 0 0 0.0%

Simple Cash Flow 205,896 166,663 114,970 66,210 (48,761) (42.4%)


119

2013 Annual Budget





Gross Profit 796,105 852,230 852,230 883,436 31,206.15 3.7%

Expenses%0.011338,803328,803723,592098,413segaW dna yralaS)%8.01()619,9(135,18744,19377,88782,49stifeneB eeyolpmE)%1.83()937(002,1939,10147,1sriapeR dna ecnanetniaM)%4.16()353,9(098,5342,51048,71308,61seilppuS


%6.2333233,31999,21094,31675,21ecnarusnI)%8.9()578,1(623,71102,91378,9558,02seitilitU

%1.47164,3531,8476,4953,11285,8levarT dna gniniarT ,spihsrebmeM)%9.12()646(003,2649,2121,2880,2liO dna leuF)%9.64()622,31(469,41091,82239,02867,81stimreP dna sexaT)%0.95()807,25(006,63803,98004,88335,82secivreS lanoisseforP

%8.5032,1005,22072,12004,02064,92snoitcelE pihsrebmeM)%0.001()947,1(0947,10)063,7(egatsoP

%0.001840)84(00esnepxE tseretnI & seeF draC tiderC%5.7154,5048,77983,27076,25)594,5(rehtO



%7.94577,94000,051522,001000,051802,841ssorG noitaicerpeD erP

)%0.001()643(0643968,91164,7noitaicerpeD

Net Income / Cost of Operations 140,747 130,131 99,879 150,000 50,121 50.2%

General Manager's OfficeFinance & Administration Division · Department 90

Mission Statement: To provide responsive leadership and direction to all POA divisions and activities to ensure effectiveand efficient utilization of resources to provide services, which are responsive to the needs of the property owners.

2. The Treasurer will work on new request for proposals along with the Audit Committee, in seeking an auditing firm for POA and 401(k) annual audits.3. Continue our marketing efforts in encouraging new retirees and others seeking to relocate to Bella Vista in conjunction with the City.

2013 Goals:

1. Develop plan for relocation of Membership Services upon sale of current location to City of Bella Vista.

120

Human Resources & Services

Manager

Community Outreach Printing & Office Services

gLin Schneider

Community OutreachSylvia Camacho-Green

Printing & Office ServicesDale Kirby

Human Resources CommunicationsChristy Attlesey

Website

Christy Attlesey

HumAn resources division

121

2013 Annual Budget




)%7.6()623,4(046,06669,46519,66220,66rehtOTotal Income 369,491 357,031 355,082 359,979 4,896 1.4%


Gross Profit 369,491 357,031 355,082 359,979 4,896.41 1.4%

Expenses)%7.1()338,1(115,801343,011894,501995,001segaW dna yralaS)%4.3()827(394,02122,12492,91350,91stifeneB eeyolpmE

Maintenance and Repairs 0 0 0 0 0 0.0%%6.24686592,2906,1500,1417,6seilppuS%4.3312,4924,721612,321495,231801,421stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%)%6.74()922(252184423545ecnarusnI

%9.87905,3459,7544,4359,7376,5seitilitU%0.07947028,1170,1086,1263,1levarT dna gniniarT ,spihsrebmeM



%3.2222,1044,55812,45059,36089,75egatsoP%5.430675049esnepxE tseretnI & seeF draC tiderC

)%9.52()306,5(000,61306,12045,9791,21rehtOTotal Operating Expenses 349,254 363,365 359,695 362,010 2,315 0.6%

%4.092839,6809,6809,6142,5CAM - snoitacollA%3.23472,4)969,8()342,31()342,31(752,31A & F - snoitacollA%9.76303,4)130,2()433,6()433,6(894,81snoitacollA latoT



Net Income / Cost of Operations 1,738 0 1,722 (0) (1,722) (100.0%)

Member CommunicationsFinance & Administration Division · Department 91

Mission Statement: Providing accurate, consistent and timely information, as well as educational material regarding issues impacting members of the Bella Vista Village Property Owners Association.

2013 Goals:

3. Schedule professional photo sessions with in-house models at various POA facilities and amenities to use in the promotion of Bella Vista Village.4. Continue to develop informational brochures as needed, including: Walking Trails, Parks and Pavilions and Water Department.

1. Redesign the POA's website - www.BellaVistaPOA.com - to integrate marketing to prospective members, as well as continuing to provide information to existing property owners.2. Revamp the POA's informational packets that are distributed to new members. Will attempt to produce an attractive book/catalog, instead of current brochures and handouts, if cost effective.

122




%0.0000,5000,5000seeF esU ytilicaFBoat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%0.001()159,11(0159,110337,1rehtOTotal Income 131,583 117,957 129,908 121,446 (8,461) (6.5%)


Gross Profit 131,583 117,957 129,908 121,446 (8,461.47) (6.5%)

Expenses%4.4312,2851,25549,94671,05025,94segaW dna yralaS)%6.0()47(161,31532,31837,71497,61stifeneB eeyolpmE)%0.001()9(090057sriapeR dna ecnanetniaM

%4.541295000,1804008756,3seilppuS)%3.0()7(407,2117,2405316stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%2.111180179022111ecnarusnI%3.811160,4594,7434,3167,6291,3seitilitU%5.309056,2065,2059,1635,1levarT dna gniniarT ,spihsrebmeM



%8.442,011980099068egatsoP)%0.001()601(060100esnepxE tseretnI & seeF draC tiderC)%3.54()578,42(000,03578,45000,03591,33rehtO


)%9.04()728,2(180,4809,6809,6142,5CAM - snoitacollA%9.741982,4981,7109,2109,2470,5A & F - snoitacollA%9.41164,1072,11908,9908,9513,01snoitacollA latoT



Net Income / Cost of Operations 11,606 (0) (7,925) 0 7,926 100.0%

Community Outreach and Volunteer CoordinatorFinance & Administration Division · Department 910

experience of living in Bella Vista Village.Mission Statement: To capture the experience and knowledge of association members to engage in activities that enhance the

2013 Goals:1. Promote participation for the free workshop on smart phones

to be held at Met�eld.2. Participate in the Bella Vista Business Association Fair and work

with the committee to plan the program.3. Continue to seek volunteers to assist with picking up litter

along U.S. 71 and Bella Vista roads. Provide direction, bags and litter pickers to individuals or groups that assist with the pickup. Purchase ads that disclose all scheduled pickup dates for Sparkles and Highway Litter programs.

4. Purchase ads to promote a youth project on recycling value and volunteering.

5. Initiate an Earth Day project with the Cooper Elementary Fourth Grade Class and the Blue Bird Club.

6. Continue to work with graphic artist and Communications to promote the details of the Movie Nights at Met�eld Pavilion and all special events.

7. Coordinate Paddle in Paradise and recruit at least 60 volunteers to work the event.

8. Work with local businesses to raise $5,000 for the annual Dazzling Village Lights display. Will also initiate a fundraiser to collect funds and form a committee to plan entertainment for this event.

9. Continue to purchase smaller ads with packages to promote two to three events within a six week contract for ads.

123

2013 Annual Budget



)%0.001()691(069100rehtOTotal Income 0 0 196 0 (196) (100.0%)


Gross Profit 0 0 196 0 (195.90) (100.0%)

Expenses%4.5565,4510,98054,48121,78694,801segaW dna yralaS%5.3125,1067,44932,34549,93825,83stifeneB eeyolpmE%9.669084,1583,1406,1538sriapeR dna ecnanetniaM

)%0.43()123,1(075,2198,3239,2207,2seilppuS%5.41666,3229,82652,52821,33789,43stcartnoC edistuO


)%6.87()955(251117667538stimreP dna sexaTProfessional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%

)%4.6()236(422,9658,9425,91562,11egatsoP%0.0006060606esnepxE tseretnI & seeF draC tiderC%3.381022001)021(001)079,5(rehtO


Allocations - MAC 0 0 0 0 0 0.0%%2.4873,8)699,191()473,002()473,002()653,402(A & F - snoitacollA%2.4873,8)699,191()473,002()473,002()653,402(snoitacollA latoT

)%0.001()010,02()0(010,020)609(ssorG noitaicerpeD erP

)%8.01()873(801,3684,3485,7865,7noitaicerpeD


Printing & Office Services Finance & Administration Division · Department 92

Mission Statement: Provide timely and efficient printing service, mail and courier service and office supplies for allPOA departments.

2013 Goals:

3. Increase knowledge of the Guardtronic system.

1. Reduce waste by monitoring quantities produced of each print job to get the smallest quantity needed. Save approximately 5 percent in costs from 2012.2. Create an annual custodial calendar to cover all major maintenance items to complete for the year. In addition, revise the monthly/weekly custodial calendar.

124

Mission Statement: Develop and administer personnel policies and procedures consistent with personnel and legal

Oversee risk management function to protect POA assets.


IncomeAssessments 0 0 0 0 0 0.0%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 0 0 0 0 0 0.0%


Gross Profit 0 0 0 0 0.00 0.0%

ExpensesSalary and Wages 142,737 137,734 145,686 148,066 2,380 1.6%Employee Benefits 59,430 52,050 50,447 47,486 (2,961) (5.9%)Maintenance and Repairs 0 0 0 0 0 0.0%Supplies 2,445 3,596 2,900 3,084 184 6.3%Outside Contracts 5,122 9,671 10,254 10,471 217 2.1%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 12,503 12,624 12,938 12,456 (482) (3.7%)Utilities 7,350 7,113 6,041 6,886 845 14.0%Memberships, Training and Travel 6,909 3,485 4,386 4,685 299 6.8%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 226 164 782 0 (782) (100.0%)Professional Services 26,004 38,504 33,726 39,518 5,792 17.2%Membership Elections 0 0 0 0 0 0.0%Postage 6 60 27 60 33 118.4%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other (21,251) 30,210 29,773 29,118 (655) (2.2%)Total Operating Expenses 241,481 295,212 296,963 301,831 4,868 1.6%

Allocations - MAC 0 0 0 0 0 0.0%Allocations - F & A (238,947) (295,212) (295,212) (301,831) (6,619) (2.2%)Total Allocations (238,947) (295,212) (295,212) (301,831) (6,619) (2.2%)

Pre Depreciation Gross (2,534) 0 (1,750) 0 1,750 100.0%

Depreciation 2,232 2,232 186 0 (186) (100.0%)

Net Income / Cost of Operations (4,766) (2,232) (1,937) 0 1,937 100.0%

1. Initiate new employee ID badge system.2. Revise employee handbook.3. Perform annual in-house training or alternative outside low-cost training.4. Attend continued education classes for SPHR recertification, thus staying updated and current on HR laws.

Human Resources Finance and Administration · Department 93

standards to promote maximum utilization of manpower while encouraging employee career development.

2013 Goals:

125

2013 Annual Budget





Gross Profit 276,051 257,317 257,317 281,176 23,859.68 9.3%

Expenses%2.9116,31452,261346,841539,841969,841segaW dna yralaS%1.72396,21695,95309,64889,74165,54stifeneB eeyolpmE%0.000100100020sriapeR dna ecnanetniaM%5.91908059,4141,4063,4006,9seilppuS)%3.4()297(487,71675,81815,91351,31stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%4.6241673,2432,2073,2552,2ecnarusnI%2.16558,3051,01592,6965,01588,6seitilitU%8.25887,5057,61269,01047,61449,11levarT dna gniniarT ,spihsrebmeM

Fuel and Oil 0 0 0 0 0 0.0%)%0.001()130,11(0130,1109stimreP dna sexaT

%3.364606,03000,42)606,6(000,42884,2secivreS lanoisseforPMembership Elections 0 0 0 0 0 0.0%

%7.21922040,2118,1004,2114,1egatsoPCredit Card Fees & Interest Expense 0 0 0 0 0 0.0%

)%0.68()483,32(297,3671,72247,3)831,13(rehtOTotal Operating Expenses 211,137 280,823 271,165 303,792 32,627 12.0%

%4.092839,6809,6809,6142,5CAM - snoitacollA%8.2168)355,92()414,03()414,03(458,02A & F - snoitacollA%8.3098)616,22()605,32()605,32(590,62snoitacollA latoT



Net Income / Cost of Operations 38,819 0 9,657 (0) (9,657) (100.0%)

LegalFinance & Administration Division · Department 94

2013 Goals:

1. To manage and supervise the foreclosure program and Collections Department.

7. To maintain the current revenue flow through collection and foreclosure efforts.

2. To conduct and/or supervise all litigation activities.3. To advise the association of its legal rights and responsibilities.4. To provide legal interpretation of the Declaration and Protective Covenants, Articles of Incorporation, Bylaws, policies and procedures.5. To provide assistance and guidance to other POA department managers as needed.6. To maintain a steady flow of lot sales.

126




)%0.001()091(009100rehtOTotal Income 6,676 6,720 6,858 0 (6,858) (100.0%)


Gross Profit 6,676 6,720 6,858 0 (6,858.15) (100.0%)

Expenses%7.3339,41425,814195,304870,504505,904segaW dna yralaS%9.0550,1360,411800,311884,401966,89stifeneB eeyolpmE%0.0522,1522,10002441sriapeR dna ecnanetniaM)%5.25()381,31(049,11321,52633,41312,41seilppuS


%7.91422653,1231,1275,1663,1ecnarusnI)%3.22()036,3(076,21003,61585,21035,91seitilitU)%3.02()641,1(005,4646,5521,3602,3levarT dna gniniarT ,spihsrebmeM


179,3secivreS lanoisseforP 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 17,175 18,200 17,331 19,100 1,769 10.2%

%1.564265,3697,2)667(446,2)619,761(rehtOTotal Operating Expenses 421,646 586,860 606,655 614,480 7,826 1.3%

Allocations - MAC 0 0 0 0 0 0.0%)%9.5()043,43()084,416()041,085()041,085()320,944(A & F - snoitacollA)%9.5()043,43()084,416()041,085()041,085()320,944(snoitacollA latoT

%0.001756,910)756,91(0350,43ssorG noitaicerpeD erP

)%4.69()133,2(78814,2295,5375,5noitaicerpeD

Net Income / Cost of Operations 28,480 (5,592) (22,075) (87) 21,988 99.6%

AccountingFinance & Administration Division · Department 95

Mission Statement: Exercise proper control and conscientious recording of the assets, income and disbursementsof the Bella Vista Village POA to ensure fiscal integrity and produce financial reports in accordance with GenerallyAccepted Accounting Practices (GAAP).

2013 Goals:

1. Convert Membership Services and Accounting to eGolf (Total e). Training and implementation, working with IT and Total e, to develop and sustain best practices to get the system customized, as needed, to best handle and improve our operations.2. Continue extensive cross-training to allow current employees to cover future retirements.

Our goal would be to become a faster and less labor intensive operation.

3. Continue converting paper files to electronic for convenience, space and green reasons.4. Find and present options for Membership Services to move their office upon sale of current location.5. Continue to work with Membership Services to facilitate better work flow and customer service.6. Cross-train some accounting staff to help in Membership Services during high traffic periods.7. Set up training time with Robert K.W. McCoy of Laserfiche to find opportunities that allow us to better utilize our Laserfiche system.




)%0.001()091(009100rehtOTotal Income 6,676 6,720 6,858 0 (6,858) (100.0%)


Gross Profit 6,676 6,720 6,858 0 (6,858.15) (100.0%)

Expenses%7.3339,41425,814195,304870,504505,904segaW dna yralaS%9.0550,1360,411800,311884,401966,89stifeneB eeyolpmE%0.0522,1522,10002441sriapeR dna ecnanetniaM)%5.25()381,31(049,11321,52633,41312,41seilppuS


%7.91422653,1231,1275,1663,1ecnarusnI)%3.22()036,3(076,21003,61585,21035,91seitilitU)%3.02()641,1(005,4646,5521,3602,3levarT dna gniniarT ,spihsrebmeM


179,3secivreS lanoisseforP 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 17,175 18,200 17,331 19,100 1,769 10.2%

%1.564265,3697,2)667(446,2)619,761(rehtOTotal Operating Expenses 421,646 586,860 606,655 614,480 7,826 1.3%


%0.001756,910)756,91(0350,43ssorG noitaicerpeD erP

)%4.69()133,2(78814,2295,5375,5noitaicerpeD

Net Income / Cost of Operations 28,480 (5,592) (22,075) (87) 21,988 99.6%

AccountingFinance & Administration Division · Department 95

Mission Statement: Exercise proper control and conscientious recording of the assets, income and disbursementsof the Bella Vista Village POA to ensure fiscal integrity and produce financial reports in accordance with GenerallyAccepted Accounting Practices (GAAP).

2013 Goals:

1. Convert Membership Services and Accounting to eGolf (Total e). Training and implementation, working with IT and Total e, to develop and sustain best practices to get the system customized, as needed, to best handle and improve our operations.2. Continue extensive cross-training to allow current employees to cover future retirements.

Our goal would be to become a faster and less labor intensive operation.

3. Continue converting paper files to electronic for convenience, space and green reasons.4. Find and present options for Membership Services to move their office upon sale of current location.5. Continue to work with Membership Services to facilitate better work flow and customer service.6. Cross-train some accounting staff to help in Membership Services during high traffic periods.7. Set up training time with Robert K.W. McCoy of Laserfiche to find opportunities that allow us to better utilize our Laserfiche system.

1. Continue extensive cross-training to allow current employees to cover future retirements.

2. Continue converting paper files to electronic for convenience, space and green reasons.

3. Find and present options for Membership Services to move their office upon sale of current location.

4. Continue to work with Membership Services to facilitate better work flow and customer service.

5. Cross-train some accounting staff to help in Membership Services during high traffic periods.

6. Set up training time with Robert K.W. McCoy of Laserfiche to find opportunities that allow us to better utilize our Laserfiche system. Our goal would be to become a faster and less labor intensive operation.

127

2013 Annual Budget


Income)%0.001()537,715(0537,715537,715317,516stnemssessA)%0.001()043,33(0043,33006,33973,33atsiV alleB fo ytiC

Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%

)%0.001()829,1(0829,1038,1077,1rehtOTotal Income 650,863 553,165 553,003 0 (553,003) (100.0%)


Gross Profit 650,863 553,165 553,003 0 (553,002.60) (100.0%)

Expenses%0.9762,32843,182180,852806,162802,203segaW dna yralaS)%5.6()101,6(791,78992,39100,98357,68stifeneB eeyolpmE

%7.73564007,1532,1577)327,22(sriapeR dna ecnanetniaM)%1.0()46(550,95911,95257,66375,37seilppuS


)%2.0()4(488,1888,1629,2158,1ecnarusnI%8.9703,1195,41582,31301,51541,41seitilitU%4.9294027,5822,5088,4499,4levarT dna gniniarT ,spihsrebmeM

Fuel and Oil 0 0 0 0 0 0.0%)%1.8()401(971,1382,1616,2479,1stimreP dna sexaT


%2.211186,51856,92779,31264,81920,32egatsoPCredit Card Fees & Interest Expense 34,405 40,850 33,687 36,709 3,022 9.0%

%5.801661,1042,2470,1583,1)396,141(rehtOTotal Operating Expenses 393,720 520,301 495,902 537,876 41,974 8.5%

)%0.001()371,07(0371,07371,07126,85CAM - snoitacollA)%7.143,1()865,005()678,735()903,73()903,73(893,981A & F - snoitacollA)%7.637,1()047,075()678,735(468,23468,23910,842snoitacollA latoT


)%4.3()035(060,51095,51865,31801,41noitaicerpeD


2. Maintain excellent customer service with less staff due to budget restraints.3. Implement program to discontinue payment coupons.4. Encourage more renters to purchase property.

accurate information (within the bounds of Board/Management Policy) and courteous services to all members,potential members and cooperating entities.

2013 Goals:

1. Efficiently relocate Membership Services Department to a new location.

Membership ServicesFinance & Administration Division · Department 96

Mission Statement: To provide all things necessary for the case of ownership and the enjoyment of membershipin a prompt and courteous manner. To maintain an accurate, current and expanded database of POA Membershipallowing timely billing of services provided, recording of fees paid and accurate accounting of same. To provide

128



)%0.001()311,11(0311,11061,11621,11atsiV alleB fo ytiCFood and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Income 11,126 11,160 11,113 0 (11,113) (100.0%)


Gross Profit 11,126 11,160 11,113 0 (11,113.18) (100.0%)

Expenses%5.0413,1515,942202,842835,342386,842segaW dna yralaS)%9.4()816,2(395,05112,35722,74760,94stifeneB eeyolpmE

%8.366008,1437,1006,3623,8sriapeR dna ecnanetniaM)%6.19()919,12(000,2919,32007,6489,81seilppuS


)%6.3()391(232,5524,5632,5919,4ecnarusnI%7.81631,7783,54152,83252,54075,74seitilitU)%3.56()128,2(005,1123,4000,3711,5levarT dna gniniarT ,spihsrebmeM

%4.14411093672063623liO dna leuF)%8.25()155,3(081,3137,6066,4013,4stimreP dna sexaT)%7.9()223(000,3223,3000,6496,1secivreS lanoisseforP

Membership Elections 0 0 0 0 0 0.0%)%0.001()64(064056egatsoP

Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%)%0.001()87(0870)008,421(rehtO



%6.042,2879,853000,573220,61000,23933,37ssorG noitaicerpeD erP

%4.81729,22007,741377,421273,031189,811noitaicerpeD

Net Income / Cost of Operations (45,641) (98,372) (108,751) 227,300 336,051 309.0%

3. Have chosen a point of sale system for the gun range and will be implementing it as soon as scheduling allows.4. Replace public access WiFi at the RV Campgrounds when current vendor's contract expires.

2013 Goals:

1. Upgrade LaserFiche from version 8 to version 9 with a trade-up to a perseat licensing model versus a per user license.2. Have purchased a new Citrix server and Citrix XenServer with licensing to begin the process of moving the POA's computing platforms to a virtual corporate cloud environment.

Information Technology Finance & Administration Division · Department 97

Mission Statement: The Information Technology Department provides all necessary technical, administrativeand logistical support of data processing communications and office automation for the Bella Vista Village PropertyOwners Association.

129

2013 Annual Budget




%6.11993048,3144,3063,3420,3rehtOTotal Income 52,689 48,508 48,589 80,413 31,824 65.5%


Gross Profit 52,689 48,508 48,589 80,413 31,824.07 65.5%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 0 0 0 0 0 0.0%Supplies 0 0 0 0 0 0.0%

%4.54442087635058344,1stcartnoC edistuOContract Sanitation Service 0 0 0 0 0 0.0%Insurance 0 0 0 0 0 0.0%Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 0 0 0 0 0 0.0%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%

%6.836333033esnepxE tseretnI & seeF draC tiderC)%0.001()728(0728004,20rehtO

Total Operating Expenses 1,475 3,250 1,397 816 (581) (41.6%)

Allocations - MAC 0 0 0 0 0 0.0%%9.57933,43795,97852,54852,54523,84A & F - snoitacollA%9.57933,43795,97852,54852,54523,84snoitacollA latoT



Net Income / Cost of Operations 2,889 (0) 1,934 (0) (1,934) (100.0%)

Website Finance & Administration Division · Department 98

Mission Statement: To provide information as a public service to all individuals interested in learning about the Association the community and its residents and businesses; to educate the public regarding the association’s activities, operations, directors, staff and finances; and to provide a resource for the public seeking information about all aspects of Bella Vista. Links from POA website to other organizations are provided as assistance to them, and the POA is not responsible for their content. This website also provides community information to its members and promotes the mission of the POA as described in its mission statement.

130


IncomeAssessments (230,642) (243,754) (319,042) (242,155) 76,887 24.1%City of Bella Vista 11,126 11,160 11,113 0 (11,113) (100.0%)Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 78,169 92,397 125,512 94,758 (30,754) (24.5%)Boat 0 0 0 0 0 0.0%Interest on Investments 102,928 102,000 67,372 69,600 2,228 3.3%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 143 0 (143) (100.0%)Transfer Fees 237,633 290,000 260,930 276,000 15,070 5.8%Other 45,164 15,805 105,493 61,200 (44,293) (42.0%)Total Income 244,378 267,609 251,520 259,403 7,883 3.1%


Gross Profit 244,378 267,609 251,520 259,403 7,882.77 3.1%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 0 0 0 0 0 0.0%Supplies 0 0 370 0 (370) (100.0%)Outside Contracts 0 0 0 0 0 0.0%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 0 0 0 0 0 0.0%Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 0 0 0 0 0 0.0%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 1,214 0 (1,214) (100.0%)Credit Card Fees & Interest Expense 0 0 1,389 0 (1,389) (100.0%)Other 367,116 249,216 288,334 249,216 (39,118) (13.6%)Total Operating Expenses 367,116 249,216 291,307 249,216 (42,091) (14.4%)

Allocations - MAC 0 0 0 0 0 0.0%Allocations - F & A 2,470 1,451 1,450 1,536 86 5.9%Total Allocations 2,470 1,451 1,450 1,536 86 5.9%

Pre Depreciation Gross (125,208) 16,941 (41,237) 8,651 49,888 121.0%


Net Income / Cost of Operations (125,208) 16,941 (41,237) 8,651 49,888 121.0%

General Income Finance & Administration Division · Department 99

131

2013 Annual Budget


IncomeAssessments 69,271 (6,641) (6,641) 3,851 10,492 158.0%City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 87,564 84,000 211,497 152,000 (59,497) (28.1%)Transfer Fees 0 0 0 0 0 0.0%Other 688 0 10,314 0 (10,314) (100.0%)Total Income 157,523 77,359 215,170 155,851 (59,319) (27.6%)


Gross Profit 157,523 77,359 215,170 155,851 (59,318.66) (27.6%)

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 0 0 0 0 0 0.0%Supplies 0 0 284 0 (284) (100.0%)Outside Contracts 0 0 0 0 0 0.0%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 0 0 0 0 0 0.0%Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 14,285 0 88,862 43,200 (45,662) (51.4%)Professional Services 17,014 49,992 31,549 55,650 24,101 76.4%Membership Elections 0 0 0 0 0 0.0%Postage 1,194 1,320 4,584 5,160 576 12.6%Credit Card Fees & Interest Expense 805 600 2,500 2,760 260 10.4%Other 36,580 23,997 43,388 47,545 4,157 9.6%Total Operating Expenses 69,878 75,909 171,167 154,315 (16,852) (9.8%)




Net Income / Cost of Operations 85,218 (0) 42,552 0 (42,552) (100.0%)

Foreclosed Lots SoldFinance & Administration Division · Department 100

132


IncomeAssessments 7,254 12,106 12,106 11,412 (694) (5.7%)City of Bella Vista 7,800 0 7,800 0 (7,800) (100.0%)Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%Lot Sales 0 0 0 0 0 0.0%Transfer Fees 0 0 0 0 0 0.0%Other 0 0 (3,340) 0 3,340 100.0%Total Income 15,054 12,106 16,567 11,412 (5,154) (31.1%)


Gross Profit 15,054 12,106 16,567 11,412 (5,154.33) (31.1%)

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 29,928 0 86 0 (86) (100.0%)Supplies 0 0 954 0 (954) (100.0%)Outside Contracts 0 0 0 0 0 0.0%Contract Sanitation Service 0 0 0 0 0 0.0%Insurance 4,443 4,680 4,839 4,872 33 0.7%Utilities 0 0 0 0 0 0.0%Memberships, Training and Travel 0 0 0 0 0 0.0%Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 5,481 5,976 9,060 5,004 (4,056) (44.8%)Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%Postage 0 0 0 0 0 0.0%Credit Card Fees & Interest Expense 0 0 0 0 0 0.0%Other 0 0 0 0 0 0.0%Total Operating Expenses 39,853 10,656 14,939 9,876 (5,063) (33.9%)


Pre Depreciation Gross (27,133) 0 177 0 (177) (100.0%)

Depreciation 29,380 29,460 38,117 38,688 571 1.5%

Net Income / Cost of Operations (56,512) (29,460) (37,940) (38,688) (748) (2.0%)

Leased To The City of Bella VistaFinance & Administration Division · Department 101

133

2013 Annual Budget


Income%0.0918,241918,241000stnemssessA

City of Bella Vista 0 0 0 0 0 0.0%Food and Beverage 0 0 0 0 0 0.0%Golf 0 0 0 0 0 0.0%Pro Shop 0 0 0 0 0 0.0%Other Recreation 0 0 0 0 0 0.0%RV Park 0 0 0 0 0 0.0%Facility Use Fees 0 0 0 0 0 0.0%Boat 0 0 0 0 0 0.0%Interest on Investments 0 0 0 0 0 0.0%Water 0 0 0 0 0 0.0%Sanitation Services 0 0 0 0 0 0.0%Restricted Revenue 0 0 0 0 0 0.0%Stump Dump 0 0 0 0 0 0.0%

%0.0000,01000,01000selaS toLTransfer Fees 0 0 0 0 0 0.0%

%0.0000,01000,01000rehtOTotal Income 0 0 0 162,819 162,819 0.0%


Gross Profit 0 0 0 162,819 162,819.24 0.0%

ExpensesSalary and Wages 0 0 0 0 0 0.0%Employee Benefits 0 0 0 0 0 0.0%Maintenance and Repairs 0 0 0 0 0 0.0%

%0.0001,4001,4000seilppuS%0.0086,6086,6000stcartnoC edistuO

Contract Sanitation Service 0 0 0 0 0 0.0%%0.03939000ecnarusnI%0.0028,2028,2000seitilitU%0.0059,8059,8000levarT dna gniniarT ,spihsrebmeM

Fuel and Oil 0 0 0 0 0 0.0%Taxes and Permits 0 0 0 0 0 0.0%Professional Services 0 0 0 0 0 0.0%Membership Elections 0 0 0 0 0 0.0%

%0.0007,1007,1000egatsoPCredit Card Fees & Interest Expense 0 0 0 0 0 0.0%

%0.0098,87098,87000rehtOTotal Operating Expenses 0 0 0 103,233 103,233 0.0%

Allocations - MAC 0 0 0 0 0 0.0%%0.0820,2820,2000A & F - snoitacollA%0.0820,2820,2000snoitacollA latoT

%0.0855,75855,75000ssorG noitaicerpeD erP


Net Income / Cost of Operations 0 0 0 57,558 57,558 0.0%

the world, to promote the beauty and amenities that await those who relocate to Bella Vista Village.

MarketingFinance & Administration Division · Department 110

Mission Statement: To promote Bella Vista Village amenities and the numerous benefits that come with membership within this community. To provide area nonresidents with the opportunity to obtain membership at an affordable price and increase usage of the village's amenities and facilities. To advertise to people from around the United States, and

134

Division Dept # Department Description Amount

Clubs 2 Highlands Club Building & Equipment PA system (R) 18,000 Clubs 4 Loch Lomond Yacht Club Building Upgrade kitchen equipment 45,000 Clubs 7 Metfield Club Building Update bar equipment 10,000 Clubs 9 Country Club Building Update bar equipment 25,000 Clubs 9 Country Club Building Replace carpeting with other type of floor 40,000

Total Clubs 138,000

Golf 15 Central Golf Maintenance 4x4 compact tractor 24,500Golf 16 Scotsdale Golf Maintenance Cart parking around Golf Shop 76,000 Golf 16 Scotsdale Golf Maintenance Retaining wall at No. 10 tee 15,000 Golf 18 Metfield Golf Maintenance Greens mower 33,000 Golf 18 Metfield Golf Maintenance Chemical storage locker 69,000 Golf 18 Metfield Golf Maintenance Finish resurfacing remainder of greens to ultra dwarf 15,000 Golf 19 Kingswood Golf Maintenance First phase irrigation replacement 425,000 Golf 19 Kingswood Golf Maintenance ADA rebuild 36,000 Golf 19 Kingswood Golf Maintenance ADA tee and green projects 35,347 Golf 19 Kingswood Golf Maintenance Fire hydrant 11,000 Golf 20 Bella Vista Country Club Golf Maintenance Walking greens mower 11,000 Golf 20 Bella Vista Country Club Golf Maintenance Greens fan 16,000 Golf 21 Highlands Golf Maintenance Rough mower 20,000 Golf 21 Highlands Golf Maintenance Sprayer 18,000 Golf 21 Highlands Golf Maintenance B&B sprayer 17,500 Golf 22 Berksdale Golf Maintenance Chemical storage locker 89,000 Golf 22 Berksdale Golf Maintenance 1/2 Ton 4x4 pickup 32,500 Golf 22 Berksdale Golf Maintenance Irrigation design 20,000

Total Golf 963,847

Recreation 41 Branchwood Recreation Fitness equipment (R) 15,000 Recreation 41 Branchwood Recreation Parking lot maintenance 10,000 Recreation 42 Riordan Hall Fitness equipment (R) 15,000 Recreation 42 Riordan Hall Replace single pane windows 12,000 Recreation 42 Riordan Hall Rubberized flooring for fitness room 16,000 Recreation 42 Riordan Hall Auditorium flooring 54,000 Recreation 42 Riordan Hall Update hallways 58,000 Recreation 42 Riordan Hall Heat pump (R) 24,000 Recreation 42 Riordan Hall 30 ton AC system/Riordan Hall Auditorium (Replacement) 33,000 Recreation 43 RV Park Entrance road resurface 35,200 Recreation 43 RV Park Install WiFi 10,000 Recreation 43 RV Park Picnic tables - upper & lower pads 15,000 Recreation 43 RV Park Convert seven upper pads to drive-thru 15,000 Recreation 44 Highlands Gun Range Sport facility building at rifle and pistol range 30,000 Recreation 44 Highlands Gun Range Additional trap and skeet field 35,000 Recreation 44 Highlands Gun Range Security system 20,000 Recreation 44 Highlands Gun Range Archery range 15,000 Recreation 45 Metfield Outside Recreation Parking lot resurface 12,000 Recreation 45 Metfield Outside Recreation Concrete replacement around pools 60,000 Recreation 45 Metfield Outside Recreation Sun shades 15,000 Recreation 45 Metfield Outside Recreation Resurface tennis courts, basketball and pickleball 20,000 Recreation 46 Kingsdale Outside Recreation Heater for activity pool 10,000 Recreation 50 Tennis Resurface tennis courts 12,000 Recreation 51 Tanyard Creek Trail Tanyard Creek repair 60,000 Recreation 55 Blowing Springs Trail Professional services for new trail development 10,000 Recreation 66 RV Storage RV wash rack 10,000

Total Recreation 621,200

Lakes 48 Lakes & Parks Granton Creek restoration 65,000 Lakes 48 Lakes & Parks Tiree Park covered tables 10,000 Lakes 48 Lakes & Parks New Grills for parks 10,000 Lakes 48 Lakes & Parks Resurface Lake Ann boat launch parking lot 32,000 Lakes 48 Lakes & Parks Rebuild Blowing Springs creek banks 20,000 Lakes 49 Loch Lomond Marina Pontoon boat (R) 24,000 Lakes 49 Loch Lomond Marina Increase covered moorage at marina rental docks 98,000 Lakes 480 Fisheries & Water Quality Herbicide workboat 19,000 Lakes 480 Fisheries & Water Quality Pole shed behind LEFM Lab 25,000 Lakes 480 Fisheries & Water Quality Add garage bay onto LEFM Lab 17,000

Bella Vista Village POAUnfunded Capital - 2013 Budget

135

2013 Annual Budget

Division Dept # Department Description Amount

Clubs 2 Highlands Club Building & Equipment PA system (R) 18,000 Clubs 4 Loch Lomond Yacht Club Building Upgrade kitchen equipment 45,000 Clubs 7 Metfield Club Building Update bar equipment 10,000 Clubs 9 Country Club Building Update bar equipment 25,000 Clubs 9 Country Club Building Replace carpeting with other type of floor 40,000

Total Clubs 138,000

Golf 15 Central Golf Maintenance 4x4 compact tractor 24,500Golf 16 Scotsdale Golf Maintenance Cart parking around Golf Shop 76,000 Golf 16 Scotsdale Golf Maintenance Retaining wall at No. 10 tee 15,000 Golf 18 Metfield Golf Maintenance Greens mower 33,000 Golf 18 Metfield Golf Maintenance Chemical storage locker 69,000 Golf 18 Metfield Golf Maintenance Finish resurfacing remainder of greens to ultra dwarf 15,000 Golf 19 Kingswood Golf Maintenance First phase irrigation replacement 425,000 Golf 19 Kingswood Golf Maintenance ADA rebuild 36,000 Golf 19 Kingswood Golf Maintenance ADA tee and green projects 35,347 Golf 19 Kingswood Golf Maintenance Fire hydrant 11,000 Golf 20 Bella Vista Country Club Golf Maintenance Walking greens mower 11,000 Golf 20 Bella Vista Country Club Golf Maintenance Greens fan 16,000 Golf 21 Highlands Golf Maintenance Rough mower 20,000 Golf 21 Highlands Golf Maintenance Sprayer 18,000 Golf 21 Highlands Golf Maintenance B&B sprayer 17,500 Golf 22 Berksdale Golf Maintenance Chemical storage locker 89,000 Golf 22 Berksdale Golf Maintenance 1/2 Ton 4x4 pickup 32,500 Golf 22 Berksdale Golf Maintenance Irrigation design 20,000

Total Golf 963,847

Recreation 41 Branchwood Recreation Fitness equipment (R) 15,000 Recreation 41 Branchwood Recreation Parking lot maintenance 10,000 Recreation 42 Riordan Hall Fitness equipment (R) 15,000 Recreation 42 Riordan Hall Replace single pane windows 12,000 Recreation 42 Riordan Hall Rubberized flooring for fitness room 16,000 Recreation 42 Riordan Hall Auditorium flooring 54,000 Recreation 42 Riordan Hall Update hallways 58,000 Recreation 42 Riordan Hall Heat pump (R) 24,000 Recreation 42 Riordan Hall 30 ton AC system/Riordan Hall Auditorium (Replacement) 33,000 Recreation 43 RV Park Entrance road resurface 35,200 Recreation 43 RV Park Install WiFi 10,000 Recreation 43 RV Park Picnic tables - upper & lower pads 15,000 Recreation 43 RV Park Convert seven upper pads to drive-thru 15,000 Recreation 44 Highlands Gun Range Sport facility building at rifle and pistol range 30,000 Recreation 44 Highlands Gun Range Additional trap and skeet field 35,000 Recreation 44 Highlands Gun Range Security system 20,000 Recreation 44 Highlands Gun Range Archery range 15,000 Recreation 45 Metfield Outside Recreation Parking lot resurface 12,000 Recreation 45 Metfield Outside Recreation Concrete replacement around pools 60,000 Recreation 45 Metfield Outside Recreation Sun shades 15,000 Recreation 45 Metfield Outside Recreation Resurface tennis courts, basketball and pickleball 20,000 Recreation 46 Kingsdale Outside Recreation Heater for activity pool 10,000 Recreation 50 Tennis Resurface tennis courts 12,000 Recreation 51 Tanyard Creek Trail Tanyard Creek repair 60,000 Recreation 55 Blowing Springs Trail Professional services for new trail development 10,000 Recreation 66 RV Storage RV wash rack 10,000

Total Recreation 621,200

Lakes 48 Lakes & Parks Granton Creek restoration 65,000 Lakes 48 Lakes & Parks Tiree Park covered tables 10,000 Lakes 48 Lakes & Parks New Grills for parks 10,000 Lakes 48 Lakes & Parks Resurface Lake Ann boat launch parking lot 32,000 Lakes 48 Lakes & Parks Rebuild Blowing Springs creek banks 20,000 Lakes 49 Loch Lomond Marina Pontoon boat (R) 24,000 Lakes 49 Loch Lomond Marina Increase covered moorage at marina rental docks 98,000 Lakes 480 Fisheries & Water Quality Herbicide workboat 19,000 Lakes 480 Fisheries & Water Quality Pole shed behind LEFM Lab 25,000 Lakes 480 Fisheries & Water Quality Add garage bay onto LEFM Lab 17,000

Bella Vista Village POAUnfunded Capital - 2013 Budget

Lakes 481 Lake Ann Resurface Lake Ann launch and parking area 32,000 Lakes 483 Lake Brittany Resurface Lake Brittany dam road and parking area 15,000 Lakes 486 Lake Rayburn Rebuild boat ramp 10,000 Lakes 487 Lake Windsor New dock on Lake Windsor 138,000

Total Lakes 515,000

Maint. & Const. 47 General Grounds Maintenance Out-front rotary mower 13,200 Maint. & Const. 47 General Grounds Maintenance Out-front rotary mower 13,200 Maint. & Const. 47 General Grounds Maintenance Out-front rotary mower 13,200 Maint. & Const. 47 General Grounds Maintenance Full-size pick-up (1/2 ton) 25,000 Maint. & Const. 47 General Grounds Maintenance Irrigation system - Riordan Hall/Kingsdale Recreation 30,000 Maint. & Const. 47 General Grounds Maintenance Irrigation system - Metfield Park 25,000 Maint. & Const. 47 General Grounds Maintenance Irrigation system - Police/Fire/Membership Services 16,000 Maint. & Const. 60 MAC Admin 1-ton service truck 45,000 Maint. & Const. 60 MAC Admin Generator/welder service truck 10,000 Maint. & Const. 61 POA Streets 3/4-ton truck 36,000 Maint. & Const. 61 POA Streets Pick-up 1/2-ton 4x4 35,000 Maint. & Const. 61 POA Streets New Street Dept. building 100,000 Maint. & Const. 63 HVAC Workshop and storage facility for HVAC Department 56,000 Maint. & Const. 65 Facilities Maintenance Yacht Club siding (R) 75,000 Maint. & Const. 65 Facilities Maintenance Sewer camera and locator (New) 14,000 Maint. & Const. 65 Facilities Maintenance Vehicle 4x4 pick-up (replacement) 32,000

Total MAC 538,600

F & A 97 Information Technology Fax server 15,000 F & A 97 Information Technology ESRI GIS mapping on internal website 25,000 F & A 97 Information Technology Upgrade IT workstations 20,000 F & A 97 Information Technology Replace POA desktop PC's 63,000 F & A 97 Information Technology Upgrade free space optical connection to Membership Services 55,000 F & A 97 Information Technology Upgrade backup and file servers 40,000

Total F & A 218,000

Total Unfunded Capital POA without Water 2,994,647

Water Utility 68 Water - OMR Water utility building (employee and equipment) (Addition) 225,000 Total Water 225,000

Total Unfunded Capital POA including Water 3,219,647

Division Description Amount

Administration Marketing Position 56,000Administration Safety & Environmental Manager 46,000Golf Maint. Golf Construction Manager 54,000Golf Maint. Golf Maintenance Personnel (6) 140,000 296,000

Unfunded StaffStaff Positions Unfilled Due To Funding Limitations

136

Bella Vista Village POA - 2013 Fee Schedule

Green and Cart Fees All annual golf fees begin March 1 * Up to 18 holes **Per household/lot

POA-issued Photo ID

Annual green fee (2 Members**) Annual green fee (1 Member) Annual seat lease (2 Members**) plus tax Annual seat lease (1 Member) plus tax Six-month seat lease (Begins Sept. 1) plus tax Annual private cart registration Six-month private cart registration (Begins Sept. 1) Private cart trail fee (18 holes) Private cart trail fee (9 holes) Combined Rates Annual seat lease and green fee (2 Members**) Annual private cart registration and green fee (2 Members**) Annual seat lease and green fee (1 Member) Annual private cart registration and green fee (1 Member)

$2,700.00 $1,500.00

$750.00 $500.00 $250.00 $375.00 $187.50

$14.00 $8.00

$3,450.00 $3,075.00

$2,000.00 $1,875.00

Bella Vista Village Member Value Card Value Card is limited to private cart registration and annual cart seat leases

Annual Value Card ( Begins March 1 ) Green fee — 18 holes Green fee — 9 holes *Green fee — 2 p.m.

$97.00 $14.00

$9.00 $9.00

Green Fees

POA-issued

Photo ID

Paper Member-ship Card

Sponsored & Reciprocal

Guest

18 holes 9 holes *2 p.m. Branchwood

$18.00 $11.00 $11.00

$2.00

$23.00 $14.00 $14.00

$2.00

$27.00 $21.00 $21.00

$2.00

Half-Cart Fees

18 holes 9 holes *2 p.m. *5 p.m. (included in green fee)

$15.00 $8.00 $8.00

$0

$15.00 $8.00 $8.00

$0

$15.00 $8.00 $8.00

$0

Junior Green Fees (ages 6-18)

Brittany Branchwood 18 -hole golf courses

$8.00 $2.00 $9.00

$8.00 $2.00 $9.00

$8.00 $2.00 $9.00

Miscellaneous Golf Fees

Pull cart rental — per round Golf club rental — per round Range Balls Bucket Half bucket Punch card (20 buckets)

$1.50 $9.00

$5.50 $3.00

$75.00

$1.50 $9.00

$5.50 $3.00

N/A

$1.50 $9.00

$6.50 $4.25

N/A

Lake Use Fees (16 & older)

POA-issued

Photo ID



Guest

Individual — Daily Individual — Weekly Individual — Monthly Family — Daily Family — Weekly Family — Monthly

$0 $0 $0 $0 $0 $0

$4.00 $13.00 $31.00 $18.00 $31.00 $62.00

$5.00 $15.00 $35.00 $20.00 $34.00 $70.00

Annual Boat Registration

Non-motorized Less than 10 horsepower Less than 16 feet 16 feet to less than 20 feet 20 feet and up

$12.00 $82.00

$101.00 $127.00 $164.00

N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A

Weekly Boat Registration

Permit for non-motorized Permit for motorized

$10.00 $29.00

$12.00 $58.00

$14.00 $68.00

Annual Boat Mooring & Slip Rental Marina located on Loch Lomond

Marina Slip — covered Marina Slip — uncovered Shoreline Mooring Rack Storage Lake Windsor Docks

$1,245.00 $809.00 $125.00

$62.00 $300.00

N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A

Temporary Slip Rental

Marina Slip — daily Marina Slip — weekly

$25.00 $93.00

$27.00 $102.00

$13.00 $62.00

Boat Rental (Plus Tax) Boat rentals are available at the Loch Lomond Marina

Pontoon — hourly Pontoon — 4 hours Fishing Boat — hourly Fishing Boat — 4 hours Solo Kayak — hourly Solo Kayak — 4 hours Solo Kayak — 8 hours Tandem Kayak — hourly Tandem Kayak — 4 hours Tandem Kayak — 8 hours

$29.00 $93.00 $17.00 $58.00

$6.00 $15.00 $20.00

$8.00 $20.00 $30.00

$41.00 $127.00

$23.00 $75.00

$8.00 $20.00 $25.00 $12.00 $25.00 $35.00

$45.00 $140.00

$25.00 $80.00 $10.00 $25.00 $30.00 $15.00 $30.00 $40.00

Park Pavilion Rental Fees Member

Blowing Springs — pavilion, stage, tables Blowing Springs — pavilion, stage, tables, green space, and park closed Kingsdale, Loch Lomond, Metfield and Tanyard Creek Nature Trail Lake Ann, Lake Avalon, London and Tiree

$100.00 $300.00

$40.00

$25.00

Facility Use Fees

POA-issued

Photo ID



Guest

Annual Pass

Branchwood and Riordan Hall

$188.00 N/A N/A

Temporary Pass

Branchwood and Riordan Hall — 30 -Day

$25.00 N/A N/A

Riordan Hall For group room rental rates, call (479) 855 -8170.

Daily — meeting rooms Daily — �tness/whirlpool

$0 $2.50

$2.25 $3.50

$2.25 $4.00

Branchwood

Daily — 5 and younger Daily — 6 to 15 Daily — 16 and older

$1.00 $2.00 $3.00

$1.50 $2.50 $3.50

$1.50 $2.50 $4.00

Metfield For group room rental rates, call (479) 855 -8165.

Daily — meeting rooms $0 $2.25 $2.25

Outdoor Swimming Pools Kingsdale & Metfield

Season Pass — Family of �ve Season Pass — Individual 30 -Day Pass Daily — 5 and younger Daily — 6 and older

$113.00

$38.00 $18.00

$1.00 $2.00

$130.00

$45.00 $25.00

$1.50 $2.50

N/A

N/A N/A

$1.50 $2.50

RV Park

Daily Pad — Water & Electric Weekly Pad — Water & Electric Daily Pad — Water, Electric, Sewer & Cable Weekly Pad — Water, Electric, Sewer & Cable

$15.00

$92.00

$20.00

$108.00

$25.00

$151.00

$30.00

$166.00

$28.00

$170.00

$35.00

$199.00

Gun Range (17 and younger must be accompanied by a parent or guardian.) All Ri�e & Pistol Range guests must be accompanied by a member. 16 and older pay range fees; 15 and younger shoot for free.

Range Fees Ri�e & Pistol — Daily Trap & Skeet — Daily Annual Pass Ri�e & Pistol Range (only)

$1.00 $2.00

$100.00

$2.00 $4.00

N/A

$3.00 $5.00

N/A

Tennis For current fees, contact the Kingsdale Tennis Center at (479) 855 -8174.

Golf Lakes

Recreation Facilities


137

2013 Annual Budget

Bella Vista Village POA - 2013 Fee Schedule

Green and Cart Fees All annual golf fees begin March 1 * Up to 18 holes **Per household/lot

POA-issued Photo ID

Annual green fee (2 Members**) Annual green fee (1 Member) Annual seat lease (2 Members**) plus tax Annual seat lease (1 Member) plus tax Six-month seat lease (Begins Sept. 1) plus tax Annual private cart registration Six-month private cart registration (Begins Sept. 1) Private cart trail fee (18 holes) Private cart trail fee (9 holes) Combined Rates Annual seat lease and green fee (2 Members**) Annual private cart registration and green fee (2 Members**) Annual seat lease and green fee (1 Member) Annual private cart registration and green fee (1 Member)

$2,700.00 $1,500.00

$750.00 $500.00 $250.00 $375.00 $187.50

$14.00 $8.00

$3,450.00 $3,075.00

$2,000.00 $1,875.00

Bella Vista Village Member Value Card Value Card is limited to private cart registration and annual cart seat leases

Annual Value Card ( Begins March 1 ) Green fee — 18 holes Green fee — 9 holes *Green fee — 2 p.m.

$97.00 $14.00

$9.00 $9.00

Green Fees

POA-issued

Photo ID



Guest

18 holes 9 holes *2 p.m. Branchwood

$18.00 $11.00 $11.00

$2.00

$23.00 $14.00 $14.00

$2.00

$27.00 $21.00 $21.00

$2.00

Half-Cart Fees

18 holes 9 holes *2 p.m. *5 p.m. (included in green fee)

$15.00 $8.00 $8.00

$0

$15.00 $8.00 $8.00

$0

$15.00 $8.00 $8.00

$0

Junior Green Fees (ages 6-18)

Brittany Branchwood 18 -hole golf courses

$8.00 $2.00 $9.00

$8.00 $2.00 $9.00

$8.00 $2.00 $9.00

Miscellaneous Golf Fees

Pull cart rental — per round Golf club rental — per round Range Balls Bucket Half bucket Punch card (20 buckets)

$1.50 $9.00

$5.50 $3.00

$75.00

$1.50 $9.00

$5.50 $3.00

N/A

$1.50 $9.00

$6.50 $4.25

N/A

Lake Use Fees (16 & older)

POA-issued

Photo ID



Guest

Individual — Daily Individual — Weekly Individual — Monthly Family — Daily Family — Weekly Family — Monthly

$0 $0 $0 $0 $0 $0

$4.00 $13.00 $31.00 $18.00 $31.00 $62.00

$5.00 $15.00 $35.00 $20.00 $34.00 $70.00

Annual Boat Registration

Non-motorized Less than 10 horsepower Less than 16 feet 16 feet to less than 20 feet 20 feet and up

$12.00 $82.00

$101.00 $127.00 $164.00

N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A

Weekly Boat Registration

Permit for non-motorized Permit for motorized

$10.00 $29.00

$12.00 $58.00

$14.00 $68.00

Annual Boat Mooring & Slip Rental Marina located on Loch Lomond

Marina Slip — covered Marina Slip — uncovered Shoreline Mooring Rack Storage Lake Windsor Docks

$1,245.00 $809.00 $125.00

$62.00 $300.00

N/A N/A N/A N/A N/A

N/A N/A N/A N/A N/A

Temporary Slip Rental

Marina Slip — daily Marina Slip — weekly

$25.00 $93.00

$27.00 $102.00

$13.00 $62.00

Boat Rental (Plus Tax) Boat rentals are available at the Loch Lomond Marina

Pontoon — hourly Pontoon — 4 hours Fishing Boat — hourly Fishing Boat — 4 hours Solo Kayak — hourly Solo Kayak — 4 hours Solo Kayak — 8 hours Tandem Kayak — hourly Tandem Kayak — 4 hours Tandem Kayak — 8 hours

$29.00 $93.00 $17.00 $58.00

$6.00 $15.00 $20.00

$8.00 $20.00 $30.00

$41.00 $127.00

$23.00 $75.00

$8.00 $20.00 $25.00 $12.00 $25.00 $35.00

$45.00 $140.00

$25.00 $80.00 $10.00 $25.00 $30.00 $15.00 $30.00 $40.00

Park Pavilion Rental Fees Member

Blowing Springs — pavilion, stage, tables Blowing Springs — pavilion, stage, tables, green space, and park closed Kingsdale, Loch Lomond, Metfield and Tanyard Creek Nature Trail Lake Ann, Lake Avalon, London and Tiree

$100.00 $300.00

$40.00

$25.00

Facility Use Fees

POA-issued

Photo ID



Guest

Annual Pass

Branchwood and Riordan Hall

$188.00 N/A N/A

Temporary Pass

Branchwood and Riordan Hall — 30 -Day

$25.00 N/A N/A

Riordan Hall For group room rental rates, call (479) 855 -8170.

Daily — meeting rooms Daily — �tness/whirlpool

$0 $2.50

$2.25 $3.50

$2.25 $4.00

Branchwood

Daily — 5 and younger Daily — 6 to 15 Daily — 16 and older

$1.00 $2.00 $3.00

$1.50 $2.50 $3.50

$1.50 $2.50 $4.00

Metfield For group room rental rates, call (479) 855 -8165.

Daily — meeting rooms $0 $2.25 $2.25

Outdoor Swimming Pools Kingsdale & Metfield

Season Pass — Family of �ve Season Pass — Individual 30 -Day Pass Daily — 5 and younger Daily — 6 and older

$113.00

$38.00 $18.00

$1.00 $2.00

$130.00

$45.00 $25.00

$1.50 $2.50

N/A

N/A N/A

$1.50 $2.50

RV Park

Daily Pad — Water & Electric Weekly Pad — Water & Electric Daily Pad — Water, Electric, Sewer & Cable Weekly Pad — Water, Electric, Sewer & Cable

$15.00

$92.00

$20.00

$108.00

$25.00

$151.00

$30.00

$166.00

$28.00

$170.00

$35.00

$199.00

Gun Range (17 and younger must be accompanied by a parent or guardian.) All Ri�e & Pistol Range guests must be accompanied by a member. 16 and older pay range fees; 15 and younger shoot for free.

Range Fees Ri�e & Pistol — Daily Trap & Skeet — Daily Annual Pass Ri�e & Pistol Range (only)

$1.00 $2.00

$100.00

$2.00 $4.00

N/A

$3.00 $5.00

N/A

Tennis For current fees, contact the Kingsdale Tennis Center at (479) 855 -8174.

Golf Lakes


Recreation FacilitiesWelcome to the...

Fee Schedule

(479) 855-8000 Visit the POA’s Web site – www.BellaVistaPOA.com

www.Facebook.com/bvvpoa

E�ective January 2013

Fees and information are subject to change.

Annual RV Storage Monthly storage not available

POA-issued

Photo ID



Guest

Up to 25 feet 26 to 40 feet 41 to 60 feet

$215.00 $242.00 $269.00

N/A N/A N/A

N/A N/A N/A

POA-issued Photo ID

POA-issued Photo ID Cards Not required for children 6 and younger

Annual POA-issued Photo ID Card First Member (19 and older) listed on deed Second Member (19 and older) listed on deed Up to �ve additional members per household 30-Day Temporary Photo ID Card For members who visit Bella Vista Village infre-quently and owners of time shares at The Greens I & II (19 and older)

$35.00 $35.00

$0

$9.00

Penalty Fees Late boat registration Replacement of all card types If Temporary permit is not exchanged for POA-issued Photo ID after 3 business days Insu�cient Funds (NSF) Returns ACH & Checks

10%

$6.00 $6.00

$25.00

Membership Transfer $116.00

Stump Dump New construction site — clearing of trees and brush (plus tax) Property owners — yard maintenance (limbs, brush, leaves)

$635.00

$0

Water Department New construction water capital buy-in New construction water tap (plus tax) New water account deposit Water account transfer (plus tax) Next day reconnect for a penalty shut -o� (plus tax) Same day reconnect for a penalty shut -o� (plus tax) First time reconnect for penalty shut -o� (plus tax) Voluntary water disconnect (plus tax) Voluntary water reconnect (plus tax) Same day voluntary water reconnect (plus tax) Water account review (audit, leak investigation, meter calibration, etc.)

$4,060.00 $2,152.00

$75.00 $35.00 $81.00

$151.00 $29.00 $29.00 $29.00 $60.00 $58.00

Golf Division, (479) 855-5079

• Bella Vista's Golf Reservation System, (479) 855 -8199

• Bella Vista Country Club Golf Course, (479) 855 -8130

• Berksdale Golf Course, (479) 855 -8123

• Branchwood Golf Course, (479) 855 -8181

• Brittany Golf Course, (479) 855 -8160

• Dogwood Hills Golf Course, (479) 855 -8160

• Golf Cart Lease and Registration, (479) 855 -5033

• Highlands Golf Course, (479) 855 -8150

• Kingswood Golf Course, (479) 855 -8123

• Scotsdale Golf Course, (479) 855 -8140

• Tanyard Creek Practice Center, (479) 855 -8133

Lakes Department, (479) 855-5060

• Boat Registration/Slip Rentals, (479) 855 -5030

• Loch Lomond Marina, (479) 855 -8182

Recreation Division, (479) 855-5073

• Branchwood Recreation Center, (479) 855 -8181

• Gun Range/Trap & Skeet, (479) 903 -3610

• Kingsdale Swimming Pool, (479) 855 -8173

• Met�eld Clubhouse, (479) 855 -8165

• Met�eld Swimming Pool, (479) 855 -8164

• Pavilion Leasing, (479) 855 -8170

• Riordan Hall, (479) 855 -8170

• RV Park at Blowing Springs , (479) 855 -8075

• RV Storage, (479) 855 -5034

• Tennis, (479) 855 -8174

Water Department, (479) 855-8000

• After -Hours Water Emergencies, (479) 855 -3771

• Water Billing Department, (479) 855 -5085

Membership Services Department, (479) 855-8000

Communications Department, (479) 855-5048

• Toll -free number, (866) 242 -1361

Maintenance and Construction Division, (479) 855-5060

Bella Vista Clubhouse Restaurants

• Mulligans at the Highlands, (479) 855 -8114

• Papa Mike’s at Kingsdale, (479) 855 -8117

• Sabores Mexican Cuisine at Bella Vista, (479) 855 -8106

Miscellaneous

2013 annual budget - bella vista property owners association1 2013 aual budget president’s message...

Documents