Proposed Country Club BudgetX111 111.1 � II1�11111 I I.�'[Il X11:1:1111
a
Golf Operations
Director of Golf
First Assistant Golf Pro
Outside Service Coordinator
Outside Service Attendant
Golf Shop Attendant
Driving Range /Ranger
Member Relations Coordinator
Sales & Marketing Rep
1 FT
1 FT
1 FT
8 PT
7 PT ( +1 PT)
11 PT
1 PT
1 PT
Country Club
Organization Chart
Residents of The Village of North Palm Beach
Village Council
Village Manager
Administrative Support
Accounting Clerk 1 FT
Note: This position is located in the
Finance Department and is supervised by
the Finance Director.
VILLAGE BOARDS
-Golf Advisory Board
Food & Beverage Operations
Director of Food & Beverage 1 FT
Kitchen Manager /Chef
Assistant Restaurant Manager
Banquet Event Coordinator
Line Cook
Service Personnel
Dishwasher
Snack Bar Attendant
Note:
The personnel changes in the Country Club Budget are a result of reorganization both in the Golf and Food & Beverage
areas. These changes will maximize our ability to achieve both operational efficiency and profitability.
1 FT
2 FT ( +1 FT)
1 PT ( -1 FT +1 PT)
6 PT
20 PT
6 PT
4 PT ( -2 PT)
Summary: Change:
FT =8
PT =65
FY 2015 Proposed Budget Page 192 of 297
North Palm Beach Country Club
Mission Statement
The North Palm Beach Country Club (NPBCC) is committed to
offering a quality recreational facility to its residents, members and
customers. Its mission is to do so by maintaining self - sustaining
operations through an integrated combination of pricing, marketing
and operating controls that capitalize on the facility's ideal locale
adjacent to the Intracoastal Waterway, the golf club's Jack Nicklaus
"Signature" course design, and exemplary customer service that reflects
the high ideals of the Club amenities, special functions and users.
Service Levels Narrative — Golf Operation
In November 2006, the North Palm Beach Country Club opened its
newly renovated golf course, becoming only the second public
municipal golf course in the United States to bear the prestigious
moniker of a Jack Nicklaus "Signature" Golf Course. Our Nicklaus
"Signature" course offers six (6) sets of tees so each golfer may
challenge the course in a manner that is equal to their individual
game. The course will play up to 7,071 yards at a par 71. A putting
green is located by hole number one and a pitching /chipping green
is located by hole number 15 for golfers to perfect their "short game."
The club also has a members -only short game area on the north
side of the maintenance facility.
Club golf operations are open seven (7) days -a -week offering
individual, group and clinic instruction from on -staff PGA
professionals, monthly tournaments for all levels of skill and
experience, and a lighted driving range. The golf shop offers a
variety of soft goods, golf accessories, and golf clubs for sale.
The Golf Operation is headed up by the Director of Golf Operations.
The Director is assisted by one (1) full -time First Assistant Golf
Professional, one (1) full -time Outside Service Coordinator, one (1)
part-time Member Relations Coordinator, one (1) part-time Sales
and Marketing Representative, eight (8) part-time Outside Service
Attendants, eleven (11) part-time Ranger/Driving Range
Attendants, and seven (7) part-time Golf Shop Attendants. The
operation also has one (1) full -time Accounting Clerk located in
the Finance Department at Village Hall. This staffing arrangement
best reflects the customer service needs of the golf club.
The Golf Course Maintenance Division of the Golf Operation is
outsourced to International Golf Maintenance (IGM) of Orlando,
Florida. This partnership allows a higher level of conditioning on
the Nicklaus "Signature" course layout and realizes a significant
monetary savings to the Village. The maintenance of the buildings
falls under the supervision of the Public Works Department.
Outsourcing the maintenance of the golf course and having Public
Works oversee the clubhouse maintenance is the most prudent and
fiscally responsible way to operate the facility.
The Village Administration anticipates new golfers applying for
membership to the Nicklaus "Signature" golf course in the
upcoming year. In order to provide reasonable member access to
course play while preserving access to "walk -in" guests during
high season and holidays, a maximum of 375 annual golf
memberships will be allowed for the upcoming Fiscal Year.
Available memberships will continue to be prioritized as follows:
• Renewal of existing club members;
• Residents of North Palm Beach;
• New members sponsored by existing members in our
membership initiative program; and
• Non - resident applications.
FY 2015 Proposed Budget Page 193 of 297
In order to maintain the "Signature" course, the proposed Golf budget
reflects funding for additional trees and sod. These items will be
needed to continue the "fine tuning" of the golf course as it moves
into its ninth season of play.
Personnel Changes — Golf Operation
The personnel /title changes for Fiscal Year 2014/2015 are:
• Addition of one (1) part-time Golf Shop Attendant.
Service Levels Narrative — Food & Beverage (F &B) Operation
The Country Club Food & Beverage (F &B) Operation is a division
of the North Palm Beach Country Club. F &B works cooperatively
with the Golf, Tennis, and Pool Operations to enhance tournaments,
special events and the overall Club experience. F &B serves the
general public and provides banquet services for private special events.
North Palm Beach Country Club "Village Tavern" Restaurant, Bar and
Banquet operations are conducted by Village staff under the guidance
of the Director of Food & Beverage. The Food & Beverage Director
is assisted by one (1) full -time Kitchen Manager /Chef, two (2) full -
time Assistant Restaurant Managers, one (1) part -time Banquet
Event Coordinator, Twenty (20) part-time F &B Service Personnel,
six (6) part-time Dishwashers, four (4) part-time Snack Bar
Attendants, and six (6) part-time Line Cooks.
The Restaurant and Bar is open to the public, serving the membership
and community seven (7) days -a -week with modifiable hours of
operation predicated upon seasonal activities and overall profitability.
Restaurant hours and daily staffing levels are modified in accordance
with seasonal and other business factors to provide attentive and
friendly service with a suitable ratio of service personnel to customers.
Quality food at a competitive value and friendly professional service
is a cornerstone of the Restaurant operation. The Village Tavern serves
freshly - prepared quality cuisine, that is targeted to appeal to a variety
of consumers. The Village Tavern serves daily specials, quick food
for golfers, and offers a menu on the golf cart for convenient
call -ahead service.
The Snack Bar, located adjacent to the Pool deck, services both the
patrons of the pool as well as golfers seeking to purchase quick
food and beverage items during the summer months.
Beverage Cart services are provided for the Golf Course. Cart
service provides a variety of snacks, sandwiches, and beverage
options, including alcoholic beverages, 7 days a week (season) and
modifiable hours (off season).
The sale and distribution of alcoholic beverages, both on the golf
course and within the facilities, will be strictly regulated in
accordance with the prevailing beverage laws.
The Banquet Room is available for business meetings, parties, and
special events. Food and beverage services are available and are
coordinated through the F &B Operation. Banquet services are critical
to the overall success of the F &B Division. The facility fills a
niche within the community by offering a welcoming atmosphere,
beautiful setting, quality food, and great service at an affordable cost.
The F &B Division will focus its marketing efforts in the upcoming
fiscal year to target the Northern Palm Beach County market area.
Personnel Changes —Food &Beverage Operation (F &B)
The personnel /title changes for Fiscal Year 2014/2015 are:
• Addition of one (1) Full -time Assistant Restaurant Manager/
• Addition of one (1) Part-time Banquet Event Coordinator/
Deletion of one (1) Full -time Banquet Event Coordinator;
• Deletion of two (2) part-time Snack Bar Attendants
FY 2015 Proposed Budget Page 194 of 297
Current Year Accomplishments and New Initiatives
During Fiscal Year 2013/2014, the North Palm Beach Country Club
achieved the following new initiatives and goals for improvement:
• Improved the overall conditioning of the course to most
accurately reflect the desires of our members and guests
through the continuation of our Greens Committee;
• Increased the "ownership" of our members through the
creation of our Adopt -A -Hole program;
• Improved the condition of the golf course and driving range
by completing a few summer maintenance projects
including: re- grassing the northern most driving range tee;
re- building the area and drainage around eight (8) low lying
drains on holes 3, 8 and 18; and re- building two greenside
bunkers on holes 9 and 12;
• Expanded our junior golf program by offering our own year
round Junior Golf Team, which competed with other local
clubs throughout the summer;
• Continued to grow the Club's reach to customers through a
variety of marketing and advertising tools including email
messaging, a text message marketing option, increased
search engine optimization, and a larger social media
presence on Facebook;
• Improved revenue over expense by controlling food and
labor costs, managing operating expenses, and setting
appropriate menu prices;
• Continued improvement of service delivery and food
quality through additional training and detailed service
standards; and consistency.
• Improved banquet and special events marketing that is
consistent with proper costs and compatible with market
trends.
• Continued improvement of banquet service delivery and
food quality.
Goals and Objectives
During Fiscal Year 2014/2015, the North Palm Beach Country Club
plans to achieve the following goals and objectives:
Council Goal:
Maintain and improve all Recreational Facilities of the Village
Department Goal:
Enhance membership status by making golf memberships
more valuable.
Obj ectives:
a. Increase the overall number of golf memberships.
b. Promote the Club through "brand" marketing.
c. Improve customer service levels by improving staff
communication, training and ownership.
Department Goal:
To offer Village Tavern customers a positive dining experience
through the delivery of quality food and service at a competitive
price, and to provide a destination restaurant /bar that exudes a
welcoming environment to members and guests.
Obj ectives:
a. Continue to develop a service -based establishment, whose
primary goal is to exceed customers' expectations.
b. Increase participation in club activities by providing food and
beverage services for the Golf, Pool, and Tennis Operations.
c. Increase marketing for our banqueting venue by providing a
menu for all occasions that our clientele may access via the
website, and by reaching out to local hotels and other groups.
FY 2015 Proposed Budget Page 195 of 297
Council Goal:
Council Goal:
Foster the Spirit and Participation of our Community I Protect the Financial Integrity of the Village
Department Goal:
Increase outside events and activities during the summer season
to increase year round usage.
Obj ectives:
a. Increase outside tournaments and outings, including Food &
Beverage opportunities.
b. Grow junior, beginner, and ladies programs with camps and
clinics focusing on year -round residents.
c. Highlight available events and activities through the Country Club
website, email messaging, Village Newsletter, social media,
local newspaper, and other progressive advertising outlets.
Department Goal:
Increase Food and Beverage operations for the whole community
to participate in year- round.
Obj ectives:
a. Highlight upcoming events and activities through the
Country Club website, Village Newsletter and other
advertising outlets.
b. Provide special discounts to golfers and the community,
such as a discount card.
Department Goal:
To establish the Village Tavern and banquet facilities as a
definitive location for a quality, affordable dining experience in
Northern Palm Beach County through targeted marketing and
a greater focus on securing recurring banquet events.
Obj ectives:
a. Maintain and grow a sustainable Food & Beverage operation
through repeat banquet clientele with an emphasis on recurring
events, such as corporate events, holiday parties, etc.
b. Market the use of the NPBCC Banquet Facility for weddings,
birthday parties, bar and bat mitzvahs, and other individual
special events.
c. Ensure adequate cost controls are consistent with market pricing,
in order to maintain affordable menu pricing in the restaurant
and banquet venue.
d. Adjust hours of operation to maintain the integrity of the
Country Club without exceeding budgeted expenses.
e. Adjust menu pricing to current trends and market values.
FY 2015 Proposed Budget Page 196 of 297
Performance Measures
Performance Measure
FY 2013
FY 2014
FY 2015
Actual
Projected
Estimated
Number of golf memberships
216
200
200
Number of member
golf tournaments
21
17
20
Number of outside events /outings
11
11
13
Number of clinic and camp days
(Juniors, Members, etc.)
148
171
171
Special events held at the NPBCC
Banquet Facility
237
220
250
Member Golf Tournaments,
200
180
160
140
120
100
80
60
40
20
0
11
FY
Outside Events /Outings
and Clinics /Camps
FY 2014 Projected
FY 2015 Estimate
2013 Actual
■ # Tournaments
21
17 20
■# Outside Events /Outin
s 11
11 13
E1# Clinics & Cams
148
171 171
Member Tournaments and Events: Country Club Administration
understands the amount and type of events our members desire.
The number of events will increase slightly and the offerings will be
more aligned with demand, thus adding value to our memberships. The
Administration has successfully raised the Club's visibility, and
consequently revenue, by offering more outside events, outings,
clinics, and camps. Junior golf options were substantially expanded,
which will build a more stable financial future.
Banquets and Special Events
300
200
100
0
FY 2013 FY 2014 FY 2015
Actual Projected Estimated
Banquet and Special Events: The number of banquets and special
events is a good indicator of the overall health of the F &B Operation,
as about 56% of total revenue comes from banquets and special events.
Golf Memberships: The number of golf members is a good indicator
of the Club's overall health, as members account for 40% of total play.
Since most members renew at the beginning of the fiscal year, a
substantial amount of 1st quarter revenue is derived from memberships,
which helps cover operating expenses throughout the year.
Golf Memberships
300
250
200
150
100
50
0
FY 2013 Actual FY 2014 Projected FY 2015 Estimated
■ # Memberships 216 200 200
FY 2015 Proposed Budget Page 197 of 297
REVENUES
Driving Range
Membership
Cart Rental
Walking Fees
Greens Fees
Lessons
Tournament Proceeds
Merchandise Sales
Special Events /Camps
Food & Beverage -Lease Operation
Liquor Sales
Food & Beverage Sales
Sales of Surplus
Interest Earnings
Other
Total Revenues
EXPENSES
Personnel:
Salary & Benefits
Operating:
Accounting & Auditing
Charge Card Fees
Contractual Services
Entertainment
Rental- Equipment/Uniform, etc.
Legal Fees
Lessons
Marketing & Advertising
Materials & Supplies
Merchandise
Repairs & Maintenance
Solid Waste Disposal
Utilities
Other Operating Costs
Capital:
Capital Outlay
Debt & Other:
Debt Service
Golf Cart Lease
Insurance -Prop & Gen Liab
Contingency
Total Expenses
Revenues over (under) expenses
Rounds
The Village of North Pahn Beach
Country Club Budget Summary
Fiscal Year 2014 -2015
43,893 45,145 44,972
FY 2015 Proposed Budget Page 198 of 297
FY2015Budget
FY 2014
% Increase/
Actual
Actual
Actual
Golf
F & B
Admin
Total
Original Budget
Decrease
9/302013
9/30/2012
9/302011
$ 304,548
$ 304,548
$ 281,000
8.38%
$ 281,518 $
257,123 $
208,865
578,045
578,045
579,335
-0.22%
563,401
627,433
650,358
863,931
863,931
913,440
-5.42%
849,010
883,437
866,505
37,975
37,975
37,702
0.72%
40,927
36,143
40,204
926,601
926,601
822,590
12.64%
841,875
835,366
810,849
140,000
140,000
120,000
16.67%
146,627
100,597
102,006
2,700
2,700
2,620
3.05%
2,447
3,687
1,675
185,000
185,000
160,500
15.26%
165,861
161,613
133,349
-
0
0
0.00%
0
0
400
-
0
0
0.00%
0
0
0
250,000
250,000
235,000
6.38%
206,272
202,302
221,152
529,000
529,000
536,250
-1.35%
397,098
410,646
479,226
-
-
0
0
0.00%
133,800
0
0
8,410
8,410
7,600
10.66%
8,554
7,451
8,493
63,904
21,000
-
84,904
88,918
-4.51%
82,411
64,413
56,608
3,102,704
800,000
8,410
3,911,114
3,784,955
3.33%
3,719,802
3,590,211
3,579,690
627,051
525,766
50,697
1,203,514
1,114,124
8.02%
990,404
861,163
892,066
-
-
7,000
7,000
7,000
0.00%
8,151
5,911
5,911
53,042
8,922
0
61,964
62,716
-1.20%
59,696
60,061
58,602
1,110,719
23,000
4,144
1,137,863
1,122,063
1.41%
1,101,079
1,211,928
1,207,178
-
8,000
0
8,000
10,000
- 20.00%
7,353
7,238
23,298
7,000
11,000
0
18,000
21,500
- 16.28%
20,381
19,538
22,112
10,000
10,000
10,000
0.00%
13,517
12,198
3,395
52,000
-
0
52,000
28,000
85.71%
36,666
23,622
27,386
30,500
5,000
0
35,500
42,000
- 15.48%
22,359
18,932
46,376
48,781
46,700
4,500
99,981
64,358
55.35%
48,449
49,075
56,388
120,250
263,340
0
383,590
349,300
9.82%
322,173
319,299
373,348
44,779
10,900
0
55,679
66,894
- 16.77%
65,270
41,429
27,625
-
-
0
0
18,206
- 100.00%
13,294
13,378
12,542
144,600
44,783
4,959
194,342
200,783
-3.21%
194,730
210,311
209,567
15,650
10,700
4,000
30,350
44,600
- 31.95%
38,878
36,798
42,666
-
-
0
0
12,000
- 100.00%
14,546
15,000
60,456
398,151
398,151
398,151
0.00%
398,159
394,900
412,338
140,000
140,000
150,600
-7.04%
210,536
75,235
75,235
55,809
55,809
48,529
15.00%
43,680
39,864
40,840
19,371
19,371
14,131
37.08%
0
2,000
0
2,792,523
958,111
160,480
3,911,114
3,784,955
3.33%
3,609,320
3,417,879
3,597,328
$
$ -
$ 110,482 $
172,332 $
(17,638)
$ 310,181 $ (158,111)
$ (152,070)
43,893 45,145 44,972
FY 2015 Proposed Budget Page 198 of 297
Village of North Palm Beach Country Club
FY 2014 -2015 Budget Highlights
Number of Memberships 256
Target Number of Rounds 44,850
Personnel Highlights:
*Employee Salaries
*Employee Benefits
Total Personnel Costs
Operating Highlights:
$ 940,725
262,789
*Golf Course Maintenance Contract
1,067,719
*Cost of Food & Beverage Merchandise
263,340
*Utilities
194,342
*Cost of Golf Merchandise
120,250
*Materials & Supplies
99,981
*Charge Card Fees
61,964
*Marketing & Advertising
35,500
*Repairs & Maintenance
55,679
*Property/General Liability
55,809
Total Operating Costs
Debt Service:
*Loan (Golf Course Renovation) 398,151
*Golf Cart Lease 140,000
Total Debt Service
Total Country Club Contingency
Total Fiscal Year 2014 -2015 Country Club Budget
$ 1,203,514
$ 2,150,078
$ 538,151
$ 19,371
$ 3,911,114
FY 2015 Proposed Budget Page 199 of 297
FY 2015 Proposed Budget Page 200 of 297
Village of North Palm Beach Country Club
Fiscal Year 2014 -2015 Revenues
Other
$400,014
10.23°
Food & Beverage
$800,C - -
20.45'
Driving Range
$304,548
7.79%
VICCIIJ vcca_/
$926,601
23.69%
Total Revenues = $ 3,911,114
!mbership
X578,045
14.78%
sari Kenial /Walking Fee
$901,906
23.06
FY 2015 Proposed Budget Page 201 of 297
Country Club Revenues $399119114
The Country Club is operated as a self - supporting enterprise for
which fees charged to users are intended to pay for the full cost of
operations. This section includes a discussion regarding revenue
sources for the Village's FY 2014/15 Country Club Budget. The
major source of Country Club revenues (approx 68 %) are derived from
golf memberships, cart rentals, greens fees, and the driving range.
The budgeted revenues are estimated based on the number of
memberships, plays, and cart rentals over past years; fees for these
items are adjusted yearly to accommodate the estimated budgeted
expenses of the Country Club Operations.
The following assumptions were used when preparing the Country
Club Golf Revenue Estimates:
• 44,850 anticipated rounds
• 256 memberships
Membership $578,045
Golf Memberships represent 14.78% of total Country Club Revenues
and are based on tune of membership:
Membership
Type
Number of
Memberships
Total Revenue
Resident
142
$360,465
Non - Resident
50
169,900
Business
1
3,750
Summer
54
41,230
Junior
9
2,700
Golf Plus
I Included in above
Included in above
Total
256
$578,045
Cart Rental/Walkin2 Fee $901,906
This class of revenue represents 23.06% of the overall Country Club
Revenues. The calculation is based on anticipated rounds. :
• Average cart fee per round played (excluding walkers)
($22.75 x 37,975) = $863,931
• Walking Fees ( 3,332 rounds) = $37,975
Cart Rental & Walking Fees
5 Year Revenue Trend
960,000
s4Q, 00a
920,000
sQQ, a0O
aa0, 00O
860,000
840,000
2011 2012 2013 2014 2015
Actual Actual Actual budget Budget
®Revenue 906,709 919,580 1 889,937 1 951,142 1 901,906
FY 2015 Proposed Budget Page 202 of 297
Memberships
5 Year Revenue Trend
664,009
6#4.999
6210.01&0
Gfl9.n94
559, 944
564,!]!111
5d1}, 4M}
571}.444
_
Si14 nnn
2411
2412 2{113 21114
2415
R teal
Rctual P.1SUa1 5Uaget
0UUgt =t
�Rcvcnuc
[ 0,31
a27,M �a,an1
iJ9,a�Ci
iJ 6,U0..
FY 2015 Proposed Budget Page 202 of 297
Greens Fees $926,601
Greens Fees represent 23.69% of total Country Club Revenues and
are calculated based on current year average dollar per round
multiplied by anticipated rounds for FY 2015:
• Average dollar per round played x anticipated rounds
($20.66 x 44,850) = $926,601
Greens Fees
5 Year Revenue Trend
940, 000
sz0,0oo
600,000
880, UUU
ss {1,U {10
s4U, UUU
sz0, {1 {10
8{10,{1{10
7s {1, {100
7sU,UUU
740,000
2011 2U 12 2013 2014 2015
Ad ual Ad ual Adual Budget Budget
■Ret,e nue 810,849 835,368 841,875 822,590 926,691
Driving Range $304,548
Driving Range revenue represents 7.79% of total Country Club
F
_cvcuucb auu lb uabcu uu a L 11VU ycag
Driving Range
6 Year Revenue Trend
359,999
394, 999
259,999
299'99O
'159,999
194, 999
59,999
28111 20121 29131 21 et 201 E et
Food & Beverage $800,000
Historically, the Food & Beverage operation has been contracted
out to an outside vendor. In May of 2010, the Village assumed the
daily operations for the North Palm Beach Country Club
Restaurant. Revenue from the Food & Beverage operation
represents 20.45% of total Country Club Revenues and is
calculated based on the current year sales average:
Food & Beverage (non- alcoholic) Sales $529,000
Facility Rental 21,000
Liquor Sales 250,000
Total
Food & Beverage
5 Year Revenue Trend
800,000
700,000
600,000
H0.000
400,000
30 0, 000
20-9,000
104,000
2-011 I 2 -012 2 -013 I 201d 2fl15
Aduel Aduel Adual Budget Budget
■ Rea nue 701,350 612,937 613,715 799,00-9 803,090
.:11 111
FY 2015 Proposed Budget Page 203 of 297
Miscellaneous $400,014
Miscellaneous Revenue represents 10.23% of total Country Club
Revenues and includes the following:
Golf Merchandise Sales
$185,000
Tournament Proceeds
2,700
Golf Grip Sales
850
Interest Earnings
8,410
Rental -Golf Clubs
44,500
Rental - Lockers
3,078
Rental -Bag Room
10,000
Golf Handicap Service
2,476
Golf Ball Retrieval
3,000
Golf Lessons
140,000
Total 1 $400,014
FY 2015 Proposed Budget Page 204 of 297
Miscellaneous
a Year Revenue Trend
450,U00
400,000
350,000
300,000
250,ao0
200,000
150.000
1 UU, 000
50,000
—
2011 2012 2013 2014 2015
AdLal Actual Actual Budget Budget
WRerunue
W2,532 337,772
398,556
351,888
d]U,014
FY 2015 Proposed Budget Page 204 of 297
I a wow
1000
0000
rl
FY 2015 Proposed Budget Page 205 of 297
■ Operating_
$2,094,269
53.55%
Village of North Palm Beach Country Club
FY 2014 -2015 Expenses
Expenses (by category)
Contingency
0 Debt Service $19,371
511 0.50%
13.76
13.76 % \
Capital
0.00%
I
Expenses (by department)
Administration ■Contingency
$85,300 $19,371
2.18%
Food & Beverage
$958,111
24.50% ___1 MOON
.000
■ Personnel
r $1,203,514
30.77%
Insurance - Property & General
$55,809
1.43%
■ Insurance- Property & General
I $55,809
1.43%
Total Operating Costs
$ 2,150,078
54.97
Total Expenses = $ 3,911,114
Golf
$2,792,523
71.40%
FY 2015 Proposed Budget Page 206 of 297
Country Club Expenses $399119114
This section includes a discussion regarding appropriations for the
Village's FY 2014/15 Country Club budget, how much of the total
budget it comprises, and assumptions used in determining the
projections. All expenses are funded by user charges; no taxes or
assessments are used to support the Country Club operations.
As mentioned in the Basis of Accounting section, capital outlay
and debt service are reflected as a budgeted expense although both
of these items are balance sheet items in the Village's CAFR, as
required by GAAP.
Personal Services $1,203,514
Employee salary and benefits represent 30.77% of the total
Country Club Expenses. These costs are allocated on a per
employee basis. Assumptions used in budgeting for the major
employee costs are discussed below:
Salaries:
Performance based merit increases are budgeted at an average of
3.75% based on a 0% - 5% scale.
R ati ram ant
Actuarial determined employer contributions for the General
Employees Pension were budgeted as follows:
General Employees .. .........................19.54%
The ICMA pension employer contributions were budgeted at 15 %.
Health Insurance:
Health insurance is budgeted at the employee level for the cost
provided by the insurance carrier based on type of coverage.
FICA:
This item was budgeted at 7.65% of payroll.
Worker's Compensation:
This item is budgeted at the employee level for the cost provided
by the insurance carrier based on type of position.
FY 2015 Proposed Budget Page 207 of 297
Personal Servlces
Year fire n 4
1.464,G]a
1.M€UO
eao.�aa
464,€40
d88
2tr1�
2}12 201] 2114 2016
Ad�i�l
Adubl AdtW DWOO E
■F�cpanse 042.066
861.183 950,4'x# 1114.12 1,201.51
FY 2015 Proposed Budget Page 207 of 297
Operating Costs $2,150,078
Appropriations are budgeted based on past history and the needs of
the Club. Operating costs represent 54.97% of the overall Country
Club Expenses. Some highlights of operating costs are listed
below:
• Golf Course Maintenance Contract
$1,067,719
• Cost of Food & Beverage Merchandise
263,340
• Utilities
194,342
• Cost of Golf Merchandise
120,250
• Materials & Supplies
99,981
• Charge Card Fees
61,964
• Marketing & Advertising
35,500
• Repairs & Maintenance
55,679
• Property /General Liability
55,809
Capital Outlay $0
Capital needs and resource availability are assessed annually
through a capital planning process that results in a five year capital
plan. The five -year capital plan includes:
• the cost to furnish and maintain capital facilities and
equipment, such as roadways, parks, drainage systems and
other valuable infrastructure
• the cost of new and replacement fixed assets, such as
vehicles, equipment, hardware /software, etc.
Those items deemed necessary are funded in the respective
department's budget; the remaining items are deferred to future
years. There is no capital outlay in the FY 2014/15 budget.
Operating Casts
5 Year Trend
2,200,0aa
2,15o,0aa
2,100,0aa
2,050,000
2,0a0,aao
1,950,aao
1,900,000
2011
2012 2013 2014 2015
Actual
Actual Actual Budget Bud et
■Expense
2,157233
2,069,580 1,995,675 2,095,949 2,150,078
15,000
14,546
Capital Outlay $0
Capital needs and resource availability are assessed annually
through a capital planning process that results in a five year capital
plan. The five -year capital plan includes:
• the cost to furnish and maintain capital facilities and
equipment, such as roadways, parks, drainage systems and
other valuable infrastructure
• the cost of new and replacement fixed assets, such as
vehicles, equipment, hardware /software, etc.
Those items deemed necessary are funded in the respective
department's budget; the remaining items are deferred to future
years. There is no capital outlay in the FY 2014/15 budget.
FY 2015 Proposed Budget Page 208 of 297
Capital Outlay
5 Year Trend
70, aaa
so, 000
50, aaa
40,000
30,000
20,000
10,000
2011
2012 2013 2014 2015
Actual
Actual Actual Budget Budget
■Expen5e
60,456
15,000
14,546
12,000
-
FY 2015 Proposed Budget Page 208 of 297
Debt Service $538,151
Debt service payments are the series of payments of principal and
interest required on a debt over the fiscal year. The FY 2014/15
debt service budget represents 13.76% of the overall Country Club
budget. The Country Club has one loan and a capital lease
outstanding.
Debt Service
5 Year Trend
700,000
600,0x0
500,000
400,000
300,000
200,000
MUM
2011 202 2013 2014 2015
Actual Actual Actual Budget Budget
MExpensel 487,573 470,135 1 608,695 1 548,751 1 538,151
Contin2ency $19,371
During the budget process, reserves are set aside to accommodate
unanticipated expenditures. For the FY 2014/15 budget, this
reserve represents 0.50% of the total budget.
FY 2015 Proposed Budget Page 209 of 297
Contingency
5 Year Trend
20, 000
18,000
16,400
14,000
12,000
1{1 {?t H1
MOO
6,000
jBudget
4,000
2, JUIJ
diml
2011
2C12 2013 2015
Actual
Actual Actual Budget
■ Exp ense
-
2,000 -
19,371
FY 2015 Proposed Budget Page 209 of 297
FY 2015 Proposed Budget Page 210 of 297
Personnel
Salary:
Regular Pay
Overtime Pay
Lessons
Part-time Pay
Benefits:
Pension
Health Insurance
FICA /Medicare
LTD Insurance
Life Insurance
Worker's Compensation
Other
Operating
Advertising & Marketing
Books & Publications
Charge Card Fee
Club Relations
Conferences & Seminars
Contractual Services
Rental- Equipment/Golf Club
Gas, Oil & Lubricants
Golf Handicap Expense
Lessons
Materials & Supplies
Memberships & Dues
Merchandise
Printing & Binding
Professional Services
Repairs & Maintenance
Solid Waste Disposal
Special Events / Camps
Travel
Uniforms & Shoes
Utilities
Other Operating Costs
Capital
Audio, Visual, & Comm. Sys
Automotive
Computer Hardware & Software
Furniture & Fixtures
Construction & Major Renovation
Machinery & Equipment
Debt & Other
Debt Service
Golf Cart Lease
Total Expenses
The Village of North Palm Beach
FY 2014 -2015 Country Club Budget
Golf Summary
FY 2015
FY 2014
Original Budget
% Increase/ Actual Actual Actual
Decrease 09/30/13 09/30/12 09/30/11
$ 141,814
$ 133,413
6.30%
$ 148,468
$ 121,946
$ 120,842
1,000
1,000
0.00%
696
919
-
60,000
68,000
- 11.76%
80,742
57,015
54,218
307,277
510,091
279,686
9.86%
246,107
240,932
218,821
23,434
22,188
5.62%
18,052
12,121
10,672
45,432
32,422
40.13%
39,230
36,727
30,740
39,022
36,889
5.78%
35,803
31,852
29,737
610
576
5.90%
490
660
606
261
261
0.00%
266
324
306
8,201
5,620
45.93%
5,545
3,898
3,719
116,960
0.00%
890
$
627,051
$ 580,055
8.10%
$ 575,398
$ 506,394
$ 470,552
30,500
37,000
- 17.57%
21,791
17,917
32,077
100
100
0.00%
272
-
164
53,042
53,716
-1.25%
51,053
52,204
48,363
1,000
500
100.00%
304
-
388
2,400
1,700
41.18%
340
50
-
1,110,719
1,094,219
1.51%
1,072,987
1,184,371
1,180,424
7,000
2,000
250.00%
1,550
922
686
-
-
0.00%
-
-
-
3,000
3,000
0.00%
2,835
3,125
3,024
52,000
28,000
85.71%
36,666
23,622
27,386
48,781
44,358
9.97%
37,742
41,146
29,709
3,200
2,800
14.29%
1,675
1,853
981
120,250
97,500
23.33%
98,155
97,222
89,130
1,000
2,000
- 50.00%
525
1,696
3,175
-
-
0.00%
383
-
15
44,779
26,794
67.12%
37,569
35,259
19,392
-
10,206
- 100.00%
6,648
6,690
6,271
250
-
0.00%
200
-
401
700
2,700
- 74.07%
-
540
-
4,000
4,000
0.00%
3,299
2,807
3,397
144,600
151,345
-4.46%
146,434
156,106
149,662
0.00%
2,519
8,387
86
1,627,321
1,561,938
4.19%
1,522,946
1,633,919
1,594,730
0
0
0.00%
0
0
0
0
12,000
- 100.00%
0
0
0
0
0
0.00%
0
0
0
0
0
0.00%
0
0
0
0
0
0.00%
0
0
57,399
0.00%
15,000
0
12,000
- 100.00%
0
15,000
57,399
398,151
398,151
0.00%
398,159
394,900
412,338
140,000
150,600
-7.04%
210,536
75,235
75,235
538,151
548,751
-1.93%
608,695
470,136
487,573
$
2,792,523
$ 2,702,744
3.32%
$ 2.707.038
$ 2.625.449
$ 2.610155
FY 2015 Proposed Budget Page 211 of 297
Noah Palm Beach Country Club - FY201 S Membership Fees
FY2015 FY2014 Difference Special Offers or Notes
Resident
Single
$2,205.00
$2,205.00
0%
Installment Plans: Pay a 3% Administration Fee
Family
$3,360.00
$3,360.00
0%
Non- Resident
Single
$3,200.00
$3,200.00
0%
Installment Plans: Pay a 3% Administration Fee
Family
$4,300.00
$4,300.00
0%
Golf Plus Resident
(Golf, Tennis & Pool)
Single
$2,477.00
$2,477.00
0%
Installment Plans: Pay a 3% Administration Fee
Family
$3,770.00
$3,770.00
0%
Golf Plus Non - Resident
(Golf, Tennis & Pool)
Single
$3,567.00
$3,567.00
0%
Installment Plans: Pay a 3% Administration Fee
Family
$4,877.00
$4,877.00
0%
Touring Professional
Single
$2,205.00
$2,205.00
0%
Eligibility: Any Current Touring Professional.
N.P.B Business
Single
$2,650.00
$2,650.00
0%
Eligibility: Non - Residents owning a business or rental
property within the Village.
Family
$3,750.00
$3,750.00
0%
Juniors
Resident
$300.00
$300.00
0%
Junior Golfer Pass prices will be the same for Residents
and Non-Residents.
Non - Resident
$300.00
$300.00
0%
Summer
Option A:
Cart Fees Only)
$495.00
$495.00
0%
Restrictions: No Charging Privileges. Option B is limited
to Sunday - Thursday ANYTIME and after I I:OOAM
Friday,Saturday and Holidays (or pay a cart fee).
Option B:
Includes Cart Fees
$995.00
$995.00
0%
Family:
Cart Fees Onl
$995.00
$995.00
0%
Unlimited Golf Cart
Single
$3,000.00
$3,000.00
0%
Allows Members an "All- Inclusive" option where they pre
Each Additional
$2,750.00
$2,750.00
0%
Program
pay for all cart fees and there are no per play charges.
Silver (Par)
$10,000.00
$10,000.00
0%
Silver allows up to four named individuals employed at a
company to join under one membership. Gold and
Gold (Birdie)
$14,000.00
$14,000.00
0%
Platinum are same program but also gives company 50
Corporate
and 100 pre -paid rounds respectively (Greens Fee, Cart
Platinum (Eagle)
$17,500.00
$17,500.00
0%
Fee & Tax) which can be used for other employees,
clients or guests. Additional individuals may be added for
Each Additional
$2,500.00
$2,500.00
0%
$2,500 each.
FY 2015 Proposed Budget Page 212 of 297
Resident
Non - Resident
Business
Summer Memberships
North Palm Beach Country Club
Golf Club Membership & Rates - FY2015
Golf Memberships
Single Regular 97 ea. @ $2,205.00 =
Family Regular 37 ea. @ $3,360.00 =
Junior
Single
Family
Junior
Based Upon FY2014
Memberships
(May 1 -September 30)
2 ea. @ $300.00 =
40 ea. @ $3,200.00 =
9 ea. @ $4,300.00 =
7 ea. @ $300.00 =
1 ea. @ $3,750.00 =
193
54 @ 495 or 995 =
Golf Plus Memberships (Golf. Tennis & Pool)
Resident Single Regular 4
Golf Portion Only (ea. @ $2,205)
Family Regular 4
Golf Portion Only (ea. @ $3,360)
Non - Resident Single Regular 1
Golf Portion Only (ea. @ $3,200)
Family Regular 0
Golf Portion Only (ea. @ $4,300)
$213,885.00
$124,320.00
$600.00
$128,000.00
$38,700.00
$2,100.00
$3,750.00
$511,355.00 f
$41.230.00 7k-
ea. @ $2,205.00 = $8,820.00
$8,820.00
ea. @ $3,360.00 = $13,440.00
$13,440.00
ea. @ $3,200.00 = $3,200.00
$3,200.00
ea. @ $4,300.00 = $0.00
$0.00
Total $25,460.00
Grand Total 256 $578,045.00
Resident Card Holder and Guest of Member Discount 15%
Greens Fees: See 2014/2015 Recommended Rates
CART RENTAL
18 -Holes 9 -Holes
Cart Fees: Member $23.58 $12.26
Non - Member $26.95 $15.00
WALKING FEE
Walking Fees: Member ONLY $12.26 $8.49
Anticipated Rounds: 44,850 The objective with the increase in member cart and walking fees is to
create a whole number total. I.E. $13.
FY 2015 Proposed Budget Page 213 of 297
North Palm Beach Country Club
2014 -2015 Walk In Rates
Early Morning
Shoulder Season Morning
(Dec. 15 - Jan. 25) Mid -Day
Twilight*
Early Morning
High Season Morning
(Jan. 26 - Apr. 5) Mid -Day
Twilight*
Early Morning
Spring Season Morning
(Apr. 6 - Apr. 30) Mid -Day
Twilight*
$89.95
Early Morning
$59.95
$69.95
$79.95
Fall Season
Morning
$59.95
$69.95
(Oct. 1 -Oct 5 8 Morning $
(Oct. 6 - Nov. 9)
Mid -Day
$49.95
$59.95
May 1 -Sep. 30) Mid -Day $
$39.95 $
Twilight*
$39.95
$49.95
Twilight* $
$32.95 $
$35.95
Early Morning
$75.95
$85.95
Pre - Winter Season
Morning
$75.95
$85.95
(Nov. 10 - Dec. 14)
Mid -Day
$65.95
$75.95
Twilight*
$49.95
$59.95
Early Morning
Shoulder Season Morning
(Dec. 15 - Jan. 25) Mid -Day
Twilight*
Early Morning
High Season Morning
(Jan. 26 - Apr. 5) Mid -Day
Twilight*
Early Morning
Spring Season Morning
(Apr. 6 - Apr. 30) Mid -Day
Twilight*
$89.95
$99.95
$89.95
$99.95
$79.95
$89.95
$54.95
$64.95
$104.95
$114.95
$104.95
$114.95
$89.95
$94.95
$59.95
$64.95
$79.95
$89.95
$79.95
$89.95
$69.95
$79.95
$49.95
$59.95
$36.00
$36.00
$30.00
$46.00
$46.00
$40.00
$42.00
$42.00
$36.00
$52.00
$52.00
$46.00
$54.00 $60.00
$54.00 $60.00
$48.00 $54.00
$63.00 $69.00
$63.00 $69.00
$54.00 $57.00
$48.00 $54.00
$48.00 $54.00
$42.00 $48.00
* Twilight =After 3:00pm October 1, 2014 - November 1, 2014 After 2:00pm November 2, 2014 -March 7, 2015
After 3:00
pm March 8, 2015 - September 30, 2015
1 Weekday = Monday - Thursday
2 Weekend = Friday - Sunday &Holidays
3 9 -Hole Rates are 60% of 18 Hole Rates
$34.00
$34.00
$30.00
FY 2015 Proposed Budget Page 214 of 297
Summer Season Early Morning $
$45.95 $
$55.95 $
$28.00
(Oct. 1 -Oct 5 8 Morning $
$45.95 $
$55.95 $
$28.00
May 1 -Sep. 30) Mid -Day $
$39.95 $
$49.95 $
$24.00
Twilight* $
$32.95 $
$35.95
pm March 8, 2015 - September 30, 2015
1 Weekday = Monday - Thursday
2 Weekend = Friday - Sunday &Holidays
3 9 -Hole Rates are 60% of 18 Hole Rates
$34.00
$34.00
$30.00
FY 2015 Proposed Budget Page 214 of 297
The Village of North Palm Beach
FY 2014 -2015 Country Club Budget
Food & Beverage Summary
FY 2015 Proposed Budget Page 215 of 297
FY 2014
% Increase/
Actual
Actual
Actual
FY 2015 Budget
Original Budget
Decrease
09/30/13
09/30/12
09/30/11
Personnel
Salary:
Regular Pay
$ 193,681
$ 177,430
9.16%
$ 95,566
$ 77,885
$ 84,199
Overtime Pay
-
-
0.00%
-
89
199
Part -time Pay
202,691
396,372
181,381
11.75%
173,441
152,264
206,404
Benefits:
Pension
31,933
29,495
8.27%
14,104
8,036
8,445
Health Insurance
53,193
43,751
21.58%
29,679
22,339
21,751
FICA /Medicare
30,323
27,449
10.47%
25,360
22,280
27,798
LTD Insurance
833
799
4.26%
383
415
436
Life Insurance
348
348
0.00%
178
162
162
Worker's Compensation
12,764
5,634
126.55%
4,813
3,066
4,439
Other
-
129,394
-
0.00%
5,162
9,441
821
$
525,766
$ 466,287
12.76%
$ 348,686
$ 295,977
$ 354,653
Operating
Advertising / Marketing
5,000
5,000
0.00%
568
1,015
8,729
Charge Card Fee
8,922
9,000
-0.87%
8,643
7,857
10,239
Contractual Services
23,000
23,700
-2.95%
23,953
23,418
22,472
Entertainment
8,000
10,000
- 20.00%
7,353
7,238
23,298
Rental- Equipment/Linen/Uniform
11,000
15,500
- 29.03%
14,762
14,213
17,149
Gas, Oil & Lubricants
500
1,600
- 68.75%
120
74
132
Licenses & Fees
8,500
7,500
13.33%
6,390
3,045
4,444
Materials & Supplies
46,700
27,500
69.82%
16,783
15,035
32,250
Merchandise
263,340
251,800
4.58%
224,018
222,076
284,218
Professional Services
-
-
0.00%
5,312
1,244
835
Repairs & Maintenance
10,900
40,100
- 72.82%
27,701
6,169
8,233
Solid Waste Disposal
-
8,000
- 100.00%
6,646
6,688
6,271
Utilities
44,783
44,638
0.32%
43,615
48,823
54,260
Other Operating Costs
1,700
1,700
0.00%
1,158
639
11,337
432,345
446,038
-3.07%
387,023
357,534
483,866
Capital
Audio, Visual, & Comm. Sys
-
0
0.00%
0
0
0
Automotive
0
0.00%
14,546
0
0
Computer Hardware & Software
0
0.00%
0
0
3,056
Furniture & Fixtures
0
0.00%
0
0
0
Dining Room Tables & Chairs
0
0.00%
0
0
0
Construction & Major Renovation
0
0.00%
0
0
0
China, Glass, Silverware, etc.
0
0.00%
0
0
0
Machinery & Equipment
-
0.00%
-
-
-
0
0
0.00%
14,546
0
3,056
Total Expenses
S
958,111
S 912,325
5.02%
$ 750,256
$ 653,511
$ 841,575
FY 2015 Proposed Budget Page 215 of 297
The Village of North Palm Beach
FY 2014 -2015 Country Club Budget
Administration
FY 2015 Proposed Budget Page 216 of 297
FY 2014
% Increase/
Actual
Actual
Actual
FY 2015 Budget
Original Budget
Decrease
09/30/13
09/30/12
09/30/11
Personnel
Salary:
Regular Pay
$ 34,262
$ 39,304
- 12.83%
$ 36,448
$ 35,639
$ 37,753
Overtime Pay
-
-
0.00%
79
-
450
Part -time Pay
34,262
-
0.00%
-
-
-
Benefits:
Pension
5,860
6,616
- 11.43%
5,247
3,494
5,163
Health Insurance
7,655
18,528
- 58.68%
21,759
15,335
14,434
FICA /Medicare
2,621
3,007
- 12.84%
2,477
2,573
2,774
LTD Insurance
148
177
- 16.38%
148
213
252
Life Insurance
87
87
0.00%
89
112
138
Worker's Compensation
64
63
1.59%
71
51
122
Other
16,435
0.00%
1,375
5,775
$
50,697
$ 67,782
-25.21%
$ 66,320
$ 58,791
$ 66,861
Operating
Accounting & Auditing
7,000
7,000
0.00%
8,151
5,911
5,911
Charge Card Fee
-
-
0.00%
-
-
-
Contractual Services
4,144
4,144
0.00%
4,139
4,139
4,282
Rental- Copier
-
4,000
- 100.00%
4,068
4,403
4,278
Marketing & Advertising
-
-
0.00%
-
-
5,570
Materials & Supplies
4,500
4,500
0.00%
3,879
3,034
4,725
Memberships & Dues
-
-
0.00%
-
-
-
Postage
2,000
3,000
- 33.33%
1,806
2,515
1,603
Printing & Binding
2,000
2,000
0.00%
1,392
493
1,736
Repairs & Maintenance
-
-
0.00%
-
-
-
Uniforms & Shoes
-
-
0.00%
-
98
-
Utilities
4,959
4,800
3.31%
4,682
5,382
5,645
Legal Fees
10,000
10,000
0.00%
13,517
12,198
3,395
Other Operating Costs
-
-
0.00%
393
92
654
34,603
39,444
-12.27%
42,027
38,264
37,797
Capital
Audio, Visual, & Comm. Sys
0
0.00%
0
0
0
Computer Hardware & Software
0
0.00%
0
0
0
Furniture & Fixtures
0
0.00%
0
0
0
Construction & Major Renovation
0
0.00%
0
0
0
Machinery & Equipment
-
0.00%
0
0
0.00%
0
0
0
Debt & Other
Contingency
19,371
14,131
37.08%
0
2,000
0
Insurance - Property & General Liability
55,809
48,529
15.00%
43,680
39,864
40,840
75,180
62,660
19.98%
43,680
41,864
40,840
Total Expenses
S
160,480
$ 169,886
-5.54%
$ 152,026
$ 138,919
$ 145,498
FY 2015 Proposed Budget Page 216 of 297