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HomeMy WebLinkAboutCity Council Committees - Public Facilities District Board - 07/28/2016 (2) r' V'ta Sutrr csoe+ Public Facilities District Board Agenda Board Members: Mike Miller- Lew Sellers - Randall Smith - Jeff Piecewicz - Carmen Goers officers: Chair Mike Miller- Vice Chair Jeff Piecewicz -Secretary - Lew Sellers -Treasurer Aaron BeMiller July 28, 2016 4 p.m. ShoWare Center 625 molest James Street Item Description Action Speaker 1 . Call to order NO Chair Miller 2. Changes to Agenda YES Chair Miller I 3. Introductions NO Chair Miller 4. State Auditor's Office Audit Year ending 2015 NO Treasurer BeMiller 5. Approval of the Special Meeting Minutes of YES Chair Miller April 21, 2016 6. Finance Reports NO.r- a. City of Kent 9 Treasurer BeMiller b. ShoWare Center Arletta Voter 7. Operation Update NO a. General Manager Update Tim Higgins b. Marketing Update Ryan Hart c. City of Kent Update Ben Wolters 8. Seattle Thunderbirds Update NO Colin Campbell a. Thunderbird Sales, Marketing &Attendance Colin Campbell b. Advertising & Suite Sales Colin Campbell Si. Other Business Chair Miller 10. Adjournment Chair Miller Unless otherwise noted, the Public Facilities District meets at 4 p.m. on the last Thursday of each quarter at the ShoWare Center, 625 West James Street, Kent, WA 98032. For additional information please contact Sue Hanson, Interim City Clerk at 253-856-5727 or via email at shanson@kentwa.gov. Any person requiring a disability accommodation should contact the City Clerks Office at 253- 856-5725 in advance. For Ti DD relay service call Washington Telecommunications Relay Service at 1-800-833-6388. OUR; N ,�;�012_0%•S�h, Troy Kelley EAt Conference: City of Kent Special Events Center State Auditor Public Facilities District Deputy State Auditor About our Office Jan Jutte, CPA The Washington State Auditor's Office's vision is government that works for Director of Local Audit citizens. Our goal is for government that works better, costs less and earns 4 Kelly Collins, CPA greater public trust. (360) 902-0091 The purpose of this meeting is to share our audit results and draft reporting. Kelly.Collins@sao.wa.gov We value and appreciate your participation. Audit Highlights Deputy Director of Local We would like to thank Dan Leahy, audit liaison, who provided assistance Audit throughout the audit process and timely responses to all our audit requests. Mark Rapozo (360) 902-0362 Audit Scope Mark.Rapozo@sao.wa.gov We performed the following audits for the City of Kent Special Events Center Public Facilities District: r Audit Manager ® Financial statement audit for 2015 See draft report. Wendy Choy (253)372-6250 ext.10 Financial Statement required communications. Wendy.Choy@sao.wa.gov In relation to our report, we would like to bring to your attention: ® There were no uncorrected misstatements in the- audited financial' Assistant Audit Manager statements. Janise Hansen ® There were no material misstatements in the financial statements (253)372-6250 ext.114 corrected by management during the audit. Janise.Hansen@sao.wa.gov Audit Lead Recommendations not included in the Audit Reports Robert Manalili,CPA Exit Items (253)372-6250 m Robert.Manalili@sao.wa.gov a.gov We have provided exit recommendations for management's consideration. Exit items address control deficiencies or non-compliance with laws or regulation that have an insignificant or immaterial effect on the entity, or errors with an www.sao.wa.gov immaterial effect on the financial statements. Exit items are not referenced in the audit report. l Concluding Comments Report Publication Audit reports are published on our website and distributed via e-mail in an electronic .pdf file. We also offer a subscription service that allows you to be notified by email when audit reports are released or posted to our website. You can sign up for this convenient service at: https•//portal sao wa. og v/saoportal/Login.aspx Audit Cost At the entrance conference, we estimated the cost of the audit to be $7,448 and actual audit costs will approximate that amount. Audit Survey When your report is released you will receive an audit survey from us. We value your opinions on our audit services and hope you provide feedback. Your Next Scheduled Audit Your next audit is scheduled to be conducted in June 2017 and will cover the following general areas: ® Financial Statement The estimated cost for the next audit based on current rates is $7,448. This preliminary estimate is provided as a budgeting tool and not a guarantee of final cost. If expenditures of federal awards are $750,000 or more in any fiscal year, notify our Office so we can schedule your audit to meet federal single audit requirements. 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I I` O Ln O Ln Co O Ol l0 Ct Ln M d� N r-i O) m Ln O N N O N r-i Ln M d Ln ® Ln t Ln In to 0 to to 0 l0 Ln N r-i r i M LUU r I to d N 00 N N r I w M Ln of 0 Co O N [t to N to N O (o M L- r-i M N O N N Ln r� r4 r4 4 M M Co r-i M M L-� r� y� O ri N to N W Ol O It It N l0 M Ln ® l0, CO N N M CO M M t� Ct l0 N Ol dl d d M It Ln l0 Ln Ln to Ln Ln to r- rn Ln ri O 00 O O N It M It N Ln N N r1 'Cf" M H N M � 00 ri . . . . . . . . . . . . . . s I Lr) N r� t0 4 Co l0 Co o6 4 t0 I� l0 rq o) M M N 0 N O M -4 0 to is N 00 ® Cn l0 M M 0 d� S r i rl Ol dl r I N rIz. tvJ In [h O d N N �t of M O N iT N �J Ln Ln Ln Ln Ln Ln Ln Ln Ln 0 It 0) 4- N O i L - zi � � O O C .fl .L > c >- 0) C O O u LL Q Q Ul O z O ® L L L N LL 41 L S> ] LO E NE L to � (Q fl o a�i showim Celitel, Income Statement Foi-the Quarter Exi(fing June 30,2016 April April May Total YTD YTD Actual Budget May Actual Budget June Actual June Budget Actual Direct Event 111CODIC Rental Income $ 63,580 6 16,000 $ 74,216 $ 60,194 83,000 80,000 $ �... Set-vice Revenue 16,507 (2,607) 27,93)4 (1,569) 4,739 827 105,123 '64,504 Service Expenses (75,067) (10,9339). (112,688).... (61,114) (52,039). '',..(44,785) (623,737). (205,061) Total Direct Lvpllt Income 5,020 2,454 (10,538) (2,489) 35,700 36,042 -89,114 '132,'450" (43,336) Ancillary Income F&,B Concession", 109,442 7,863 69,135 18,861 12,339 18,324 506,651 338,266 168,385 F&13 Catering 17,068 (1,376) 34,008 15,826 8,200 7,213 130,163 79,719 50,444 Novelty Stiles 2,734 - 4,196 5,375 0 4,900 17,827 15,175' 2,652 Total Ancillary Income 129,844 6,487 107,339 40,062 20,539 30,437 654,641 433,.169..% 221,481 Offiel,Event Income .-- Luxury Box Ticket Sales 5.918 9,007 1,026 13,830 0 .30,621 2298. 28,323 Ticket Rebates 40,968 0 44,121 4,557 16,472 2,297 119,198 ".22,434 96,764 Facility Fees 39,824 .2,500 34,023 0 (1,280) 13,904 186,538 109,303 77,235 Total Other Evens Income 86,710 2,500 87,151 5,583 29,022 16,201 336,357 134,035 202,322 Total Event 111001no 221,574 11:441 183,952 432156 85,261 82,680 1,080,112 699,645 380,467 Othev Operating Income 60,887 46,817 51,618 46,817 40,002 4U17 347,830 `­3381-052 9,778._: Adjusted Gross Income 282,461 58,258. 235,570 89,973 .1,25,263 129,497 1,427:942 1,037,1 6.97,�, 390,245 INI)IRECT EXPENSES 5 74,640 Salaries&Wages 123,799 116,748 143,980 115,748 96,922 110,179 799,055 Payroll Taxes&13 crieffts 30,654 28,785 27,923 28,035 25,548 27,846 175,234 186,859 (11,625) Labor Allocations to Events (40,801) (42,612) (44,418) (41,724) (23,462) (36,663) (341,517) '(277,329)- (64,188) lot Salaries and Benefits 1131,652 102,921 127,485 102,059 99,008 101,362 632,772 633,945 Contracted Services 10,027 10,603 10,695 10,603 9,721 10,603 59,507 63,620 (4,113) General and Administrative 44,418 20,579 50,323 22,810 22,023 22,510 233,202 174,651 58,551 Operating 5,187 6,581 8,726 6,581 9,229 6,581 47,167 40,*188 6,979 Repairs&Maintenance 9,046 5,652 12,910 12,652 6,421 8,652 62,987 -..'60,912 2,075 Operational SLII)I)IieS 4,240 3,541 16,302 3,541 6,307 4,541 55,502 22,248 -33,254 Insurance 7,840 9,917 7,840 9,917 7,840 9,917 .47,040 .59,5.00,:.. . (12,460). Utilities -. 40,276 33,425 41,131 17,073 2),142 27,225 �45,454...' 219 375 26079 Other SMG Management Fees11,271 11,496 11,744 11,496 11,271 11,496 68,099 68,979 - (880) 0 0 0 Total IndirectExpenses 244,957 204,715 287,156 196,734 192,962 202,897 S 1,451,730 S 1,343,418 108,312 tNet Income(boss)from Operations 37,504 $(1461457) (51,586) $(106,761) (67,699) .(73,390) $ (23,788) S (305,721) S 281,933 Admission Tax 43,458_ 'C\et Income(Loss) 8 19,670 a ti s f a v.S s r y , f i Al 0411 h 00 T'\ noIDS' ct�'Qs IF H [ I I \ (@ IN PFD Marketing Update — July 28, 2016 ShoWare KENT c"D t4ba lde Fntenefnment and C-ndnn Venue Management ShoWare Center News / Highlights: • Recognized by Venues Today in mid-year rankings as #15 `Top Spot' venue amongst all similarly sized facilities (5-10,000 capacity) ® Seattle Thunderbirds win 2016 U.S. Division title — advance to WHL Championship ■ 10 home WHL Playoff games at an average of just approx. 5,000 fans per gm • 16 local high school / college graduations bring over 60,000 students and family members to ShoWare Center over 10 event days in June • Christian concerts continue to draw large crowds in Kent, adding to the venue's track record of success and leading to future bookings ■ Rock & Worship Roadshow (sold out), Hillsong United (sold out), Lecrae / Switchfoot, Casting Crowns (October) • Tacoma Stars announce Season Opener at ShoWare Center on Saturday, October 29 against Soles De Sonora —full 16-17 schedule to be released soon ® New LED sports lighting installation completed — combined with the $40K rebate from PSE, the energy efficient lights should generate a positive ROI within the next 5-7 years • Amy Grant + Michael W. Smith confirmed for November 19 — on sale tomorrow! ■ Holiday show with everyone's favorite Christmas songs + full symphony orchestra • LFL— Seattle Mist 'St" Man' (fan base) show up for first two home games of 2016 season ■ ShoWare Center designated to host Conference Championships on August 20 • Disney On Ice presents Worlds of Enchantment coming to Kent November 2-7 ■ Early ticket sales indicate no signs of slowing down, despite this year's show not being completely centered around Frozen • Dolly Parton — Pure & Simple Tour on Sept. 21 sells-out (5500+ tickets) in only a few hours • Agency selected, via SMG partnership, to have ShoWareCenter.com redesigned • Wide variety of community events held at ShoWare Center since last board meeting: ■ Pediatric Interim Care Center banquet (May), Kent Chamber of Commerce's Presidents Gala (May), City of Kent— Public Works Day (May), Kent Downtown Partnership's dinner auction (June), Kent International Festival (June), Khalsa Day Parade (June), ShoWare Shootout 3-ON-3 Tournament (July) Upcoming Community & Catering Events • ShoWare Center: Hiring Event—July 27 • Seattle T-Birds Hockey School —August 8-12 & 15-19 • Chief For A Day—August 18 • Seattle T-Birds Training Camp —August 23-28 • ShoWalk, Monday &Thursday mornings, 9a-11a — starting in November • Greater Seattle Hockey League (GSHL) — returning this Fall • Thunderbirds Season Ticket Holder Skate — December 4 m FF- 5I '*4V?� h C r i j � ShoWare P V. UPON E ENTS A 0 • PEPS - r GUILAAR s`g AMGELA Y LEGWARDO AGUILAH • • • x �• ,1• ,1 AUGUST 7 SHOWARE CENTER 625t,JAMESS1 FUT,LA SAit)RQAY;:AUGUSi 20__ ` . • . • Wrrannnv.rtexa:.. • i . r - - 2016 -• - .- . . . FOR TICKETS CALL 253-239-7825 • • . _ "aaEnEE;' A A �- , ,� '' I • r � SATURDAY OGT. 291H ,- Y • •• • • • • • • • • ° *° ShoW Spotlight Members Have An Edge! Go to ShoWareCenter.com to sign up today! Exclusive ticket pre-sales and discounts-Get the Best Seats First Exclusive contests to win tickets, merchandise, and even meet & greets Tickets can be purchased at the ShoWare Center Box Office,ShoWareCenter.com, or by calling 866.973.9613. Box Office Hours: Monday-Friday-- 10a-5p/Box Office opens two hours before events Ticket prices subject to convenience fees. For Group Sales&Suites Rentals,call 253.856.6705. Host your next Corporate or Community Meeting at the ShoWare Center-253.856.6715 ShoWare Center Income Statement For the Quarter Ending June 30,2016 April April May Total YTD Total YTD Actual Budget May Actual Budget June Actual June Budget Actual Budget Variance Direct Event Income Rental Income $ 63,580 $ 16,000 $ 74,216 $ 60,194 $ 83,000 $ 80,000 $ 607,728 $ 510,507 $ 97,221 Service Revenue 16,507 (2,607) 27,934 (1,569) 4,739 827 105,123 40,619 64,504 Service Expenses (75,067) (10,939) (112,688) (61,114) (52,039) (44,785) (623,737) (418,676) (205,061) Total Direct Event Income 5,020 2,454 (10,538) (2,489) 35,700 36,042 89,114 132,450 (43,336) Ancillary Income F&B Concessions 109,442 7,863 69,135 18,861 12,339 18,324 506,651 338,266 168,385 F&B Catering 17,668 (1,376) 34,008 15,826 8,200 7,213 130,163 79,719 50,444 Novelty Sales 2,734 - 4,196 5,375 0 4,900 17,827 15,175 2,652 Total Ancillary Income 129,844 6,487 107,339 40,062 20,539 30,437 654,641 433,160 221,481 (?`her Event Income ary Box Ticket Sales 5,918 - 9,007 1,026 13,830 0 30,621 2,298 28,323 Ticket Rebates 40,968 0 44,121 4,557 16,472 2,297 119,198 22,434 96,764 Facility Fees 39,824 2,500 34,023 0 (1,280) 13,904 186,538 109,303 77,235 Total Other Event Income 86,710 2,500 87,151 5,583 29,022 16,201 336,357 134,035 202,322 Total Event Income 221,574 11,441 183,952 43,156 85,261 82,680 1,080,112 699,645 380,467 Other Operating Income 60,887 46,817 51,618 46,817 40,002 46,817 347,830 338,052 9,778 Adjusted Gross Income 282,461 58,258 235,570 89,973 125,263 129,497 1,427,942 1,037,697 390,245 INDIRECT EXPENSES Salaries&Wages 123,799 116,748 143,980 115,748 96,922 110,179 799,055 724,415 74,640 Payroll Taxes&Benefits 30,654 28,785 27,923 28,035 25,548 27,846 175,234 186,859 (11,625) Labor Allocations to Events (40,801) (42,612) (44,418) (41,724) (23,462) (36,663) (341,517) (277,329) (64,188) Net Salaries and Benefits 113,652 102,921 127,485 102,059 99,008 101,362 632,772 633,945 (1,173) racted Services 10,027 10,603 10,695 10,603 9,721 10,603 59,507 63,620 (4,113) General and Administrative 44,418 20,579 50,323 22,810 22,023 22,510 233,202 174,651 58,551 Operating 5,187 6,581 8,726 6,581 9,229 6,581 47,167 40,188 6,979 Repairs&Maintenance 8,046 5,652 12,910 12,652 6,421 8,652 62,987 60,912 2,075 Operational Supplies 4,240 3,541 16,302 3,541 6,307 4,541 55,502 22,248 33,254 Insurance 7,840 9,917 7,840 9,917 7,840 9,917 47,040 59,500 (12,460) Utilities 40,276 33,425 41,131 17,075 21,142 27,225 245,454 219,375 26,079 Other - - - - - - - - - SMG Management Fees 11,271 11,496 11,744 11,496 11,271 11,496 68,099 68,979 (880) 0 0 0 Total Indirect Expenses 244,957 204,715 287,156 196,734 192,962 202,887 $ 1,451,730 $ 1,343,418 $ 108,312 Net Income(Loss)from Operations $ 37,504 $(146,457) $ (51,586) $(106,761) $ (67,699) $ (73,390) $ (23,788) $ (305,721) $ 281,933 Admission Tax 69,983 Net Income(Loss) $ 46,195