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Fiscal Year 2024 Detailed Budget for the Five Flags Civic Center Copyrighted August 7, 2023 City of Dubuque Consent Items # 013. City Council Meeting ITEM TITLE: Fiscal Year2024 Detailed Budgetforthe Five Flags Civic Center SUM MARY: City Manager recommending City Council receive and file the detailed FY 2024 Budget for the Five Flags Civic Center submitted by ASM Global. SUGGESTED Suggested Disposition: Receive and File DISPOSITION: ATTACHMENTS: Description Type MVM Memo City Manager Memo Staff Memo Staff Memo ASM Global Memo Supporting Documentation FY 24 FF Budget Proposal Supporting Documentation Dubuque THE CITY QF � All-Meriea Ciry DLT B E ; . � . � �� � � MaSt� Z�C� aYd t�Q Mt55ZSSZ Z zoa�•zoiz•�ai3 YP pp za��*zai� TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Fiscal Year 2024 Detailed Budget for the Five Flags Civic Center DATE: August 1, 2023 Leisure Services Manager Marie Ware is recommending City Council receive and file the detailed FY 2024 Budget for the Five Flags Civic Center submitted by ASM Global. I concur with the recommendation and respectfully request Mayor and City Council approval. v Mic ael C. Van Milligen MCVM:sv Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Marie Ware, Leisure Services Manager Aaron Rainey, General Manager— Five Flags Center Jenny Larson, Chief Financial Officer Dubuque THE CITY OF � AI•RnpnC�Ciry DuB E ��n� �,x�.tia� '� ���0' Masterpiece on the Mississippi z°°'-zo12 zois-zoi� TO: Michael C. Van Milligen, City Manager FROM: Marie L. Ware, Leisure Services Manager SUBJECT: Fiscal Year 2024 Detailed Budget for the Five Flags Civic Center DATE: July 31, 2023 INTRODUCTION The purpose of this memorandum is to request City Council to receive and file the detailed Fiscal Year 2024 Budget for the Five Flags Civic Center. DISCUSSION The contract the City has with ASM Global to manage the facility requires that a detailed budget be submitted to the City. The CPI-U which is set in May of 2023 was 4.0%. According to the agreement this CPI is then used by ASM to set the fiscal year 2024 budget. This CPI raises the benchmark to $1,093,256. The budget that ASM Global is proposing is a net operating loss of $975,467 which is lower than the $1,093,256 allowed by the agreement. General Manager Aaron Rainey sees short "weekend warrior" tours becoming more popular as the industry slows down in long run touring shows across the country. Rainey has written a memorandum regarding their proposed budget and shares further details. The excellent work of the ASM Global staff in FY 23 and this budget proposal is a result of their dedicated work on bookings, marketing, sponsorships, relationships, and more. In 2023 the average ticket price to attend a show at Five Flags was just over $47, far below the national average of $108. RECOMMENDATION I respectfully request the City Council receive and file the detailed FY 2024 Budget for the Five Flags Civic Center submitted by ASM Global. attachment: Five Flags Center FY 24 Budget cc: Aaron Rainey, General Manager Jenny Larson, Chief Financial Officer -- �J - FIVE FLAGS C E N T E R �� � Memo To: Honorable Brad Cavanagh, Mayor, City of Dubuque Mike Van Milligen, City Manager, City of Dubuque Marie Ware, Director, Leisure Services, City of Dubuque City Council Members, City of Dubuque Five Flags Commission Members From: Aaron Rainey General Manager Five Flags Center CC: Dave Jolette, ASM Regional Vice President Date: July 28, 2023 Re: Fiscal Year 2023-2024 Budget Ladies and Gentlemen: Attached is the proposed FY 2024 operating budget for Five Flags Center. Contractually, the annual increase in Five Flags Operating Budget is tied to the CPI-U for May of the preceding fiscal year which indicates an 4% increase in the CPI-U for FY24. This raises the benchmark to$1,093,256. Management this fiscal year, has designed the FY24 budget to reflect a conservative Net Operating Loss of($975,467). Following a very successful year in Fiscal Year 23,we are seeing an industry slowdown in long run touring shows in the country. This has opened the door for short"weekend warrior"tours, which are becoming more popular. We feel as a smaller venue, this works to our advantage. Despite this industry turn, as our budget reflects, we anticipate growth revenue and bettering event margins compared to last year. We plan on doing this through continued efforts on expense management and other revenue opportunities. We try to keep the cost of attending a show as low as possible for the consumer. In 2023, the average ticket price to attend a show at Five Flags Center was just over$47 dollars, far below the national average of$108. I feel confident we will again be able to keep our net loss well below the benchmark threshold and hope we have another successful season of entertainment for all citizens of Dubuque and the surrounding area. Should you have any questions regarding our budget or booking policies, please reach out. / Five Flags Center July l,2023-June 30,2024 Lead Income Statement FY 2024 Budget FY 2023 FY 2023 FY 2022 FY 2021 Total 12 months Actual Variance Bud et Variance Actual Variance Actual Variance Event Income Direct Event Income Rentallncome 196,151 216,575 (20,424) 117,912 78,239 236,236 (40,085) 94,115 102,036 Servicelncome 683,624 689,342 (5,718) 720,914 (37,290) 973,308 (289,684) 303,800 379,824 ServiceExpenses (816,767) (889,035) 72,268 (634,482) Q82,285) Q,150,710) 333,943 (274,548) (542,219) Total Direct Event Income 63,008 16,882 46,126 204,344 (141,336) 58,834 4,174 123,367 (60,359) Ancillary Income F&B Concessions 335,166 364,141 (28,975) 212,495 122,671 383,673 (48,507) 79,192 255,974 F&B Catering 24,667 (2,366) 27,027 15,992 8,670 15,055 9,606 5,209 19,452 Novelty Sales 14,824 15,209 (386) 7,324 7,500 19,663 (4,840) 5,170 9,654 Parking:Self Parking 9,513 11,507 (1,994) 0 9,513 16,085 (6,572) 0 9,513 Other Ancillary F&B Dircet Expense 0 0 0 0 Q,505) 1,505 (2,853) 2,853 Total Ancillary Income 384,164 388,497 (4,328) 235,811 148,353 432,971 (48,808) 86,718 297,446 Other 8vent Income Other Event Related Income - 0 0 0 0 725 (725) 2,806 (2,806) Event Advertising Income - 0 0 0 0 625 (625) 0 0 Ticket Rebates(Per Event) 359,511 317,999 41,512 71,540 287,971 31,938 327,573 47,317 312,194 Facility Fees 146,232 128,257 17,987 77,849 68,383 115,086 31.146 26223 12Q009 Total Other Eve�tIncome 505,743 446,250 59,493 149,389 356,354 148,374 357,369 76,346 429,397 Total EventIncome 952,915 851,623 101,292 589,544 363,370 640,179 312,736 286,431 666,484 Other Operating Income 100 1,347 (1,247) 2,500 (2,400) 11,959 (11,859) 18,317 (18,217) Advetisinglncome-Signage 43,000 44,985 (1,985) 66,700 (23,700) 51,423 (8,423) 60.738 (77,738) Total Operati�gIncome 43,100 46,332 (3,232) 69,200 (26,100) 63,382 (20,282) 79,055 (35,955) Adjusted GrossIncome 996,015 897,955 98,060 658,744 337,270 703,561 292,454 365,486 630,529 Operating Expenses Employee Salariesand Wages 1,016,909 81Q707 206,202 851,204 165,705 873,018 143,891 565,289 451,620 Benefits 326,924 214,702 112,222 291,801 35,123 212,588 114,336 184,271 142,653 Less: EventLabor Allocations (297,953) (192,154) (105,799) (197,201) (100,751) (219,234) (78,719) (70,956) (226,997) NetEmployee Wagesand Benefits 1,045,880 833,255 212,625 945,804 100,076 866,372 179,508 678,604 367,276 Contracted Services 46,515 41,333 5,182 44,897 1,618 42,266 4,249 40,805 5,710 Generaland Administrative 228,535 220,226 8,309 109,437 119,098 155,749 72,786 60,176 168,359 Operations 47,430 46,310 1,120 21,554 25,876 31,763 15,667 8,540 38,890 Repair&Maintenance 129,226 125,507 3,719 62,723 66,503 36,274 92,952 31,431 97,795 Supplies 68,705 102,721 (34,016) 35,541 33,164 49,520 19,185 13,968 54,737 Insurance 79,640 79,624 16 61,840 17,800 62,748 16,892 49,825 29,815 Utilities 24Q440 235,908 4,532 266,612 (26,172) 226,629 13,811 173,577 66,863 Other - 12,078 (12,078) 0 0 7,025 (7,025) 23,206 (23,206) SMG ManagementFees 120,753 116,109 4,644 105,951 14,802 105,950 14,803 1OQ906 19,847 Less:Expenses Allocated (35,643) (40,056) 4,413 (26,759) (8,884) (37,725) 2,082 (10,644) (24,999) Total Operating Expenses 1,971,481 1,773,015 198,466 1,627,600 343,881 1,546,571 424,910 1,170,394 801,087 NetIncome(Loss)From Operations (975,467) (875,060) (100,406) (968,855) (6,611) (843,010) (132,456) (804,908) (170,558) Other Income(Expenses) 0 0 0 0 0 0 0 0 NetIncome Afrer OtherIncome(Expenses) (975,467) (875,060) (100,406) (968,855) (6,611) (843,010) (132,456) (804,908) (170,559) FY 2024 Benchmark (1,093,256) 4%CPI-All Urban PeachtreeV2BudgetMasterFile FY2024-1 2023.0728 Lead Income Statement 1