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ImOn Arena Fiscal Year 2027 Budget Presentation Copyrighted April 13, 2026 City of Dubuque BUDGET PRESENTATIONS # 4. City Council ITEM TITLE: ImOn Arena Fiscal Year 2027 Budget Presentation SUMMARY: SUGGUESTED DISPOSITION: ATTACHMENTS: 1. 27 Policy Book Volume III - ImOn Arena Updated 4-15-26 2. ImOn Ice Arena FY27 Budget Presentation Page 958 of 1132 ImOn Arena 57 Page 959 of 1132 This page intentionally left blank. 58 Page 960 of 1132 IMON ARENA % Change From FY FY 2025 FY 2026 FY 2027 2026 Budget Highlights Actual Budget Requested Budget Expenses Supplies and Services $ 383,001 $ 400,984 $ 385,760 -3.8 % Machinery and Equipment $ — $ 9,700 $ 41,200 324.7 % Total Expenses $ 383,001 $ 410,684 $ 426,960 4.0 % Debt on Projects paid with Sales Tax Fund (20%) $ 372,587 $ 470,837 $ 465,285 -1.2 % Property Tax Support $ 383,001 $ 410,684 $ 426,960 $ 16,276 Percent Increase (Decrease) 4.0 % Significant Line Items Background 1. The Dubuque Community Ice Center (now known as ImOn Arena), was designed, developed, and built under a Development Agreement between the Dubuque Community Ice & Recreation, Inc. (DICE), the City, the Dubuque Racing Association (DRA), and Battlefield Dubuque, LLC commencing October 30, 2009. Opened September 18, 2010, the building is owned by the City and was leased in a 25-year lease agreement to DICE. DICE, a 501(c)(3) non-profit organization, raised all funds to build the Ice Center. DICE managed and operated the Ice Center on a day-to-day basis. The City of Dubuque received notice from DICE on June 17, 2021, of its intent to relinquish its leaseholder rights. DICE agreed to continue operating the Ice Center through September 5, 2021. The Development Agreement outlined the steps to be taken in the event the lease was terminated. These steps ended with the City taking ownership of all assets and commencing with full Ice Center operations on September 6, 2021. This was to continue ice operations to avoid disruption of ice usage for all user groups involved. As the City took over the operations and focused on the short-term needs of running the facility, they continued to consider what would be the best management model for the ice center in the long term. The City and the DRA discussed the opportunity to move the day-to-day operations of the Ice Center to the DRA. This led to an interim staffing agreement between the City of Dubuque and the DRA executed on January 1, 2022, in which the DRA would provide interim staffing to operate the facility. All operating expenses were charged to the City. Only the direct employee expenses were included in the monthly expenses. Indirect employee costs incurred during the term of the interim staffing agreement was provided by the DRA and not billed to the City. All other costs and operations continued to be the responsibility of the City during the term of that agreement. The facility was renamed Dubuque Ice Arena in October of 2022. A management agreement was adopted between Schmitt Island Development Corporation (SID) and the City on October 20, 2022. The agreement provides for a management fee to SID similar to the fee to the management firm for Five Flags and Grand River Center as well as the City's reimbursement of 59 Page 961 of 1132 operating loss. A management agreement with SID was established with a term of January 1, 2024 through December 31, 2033, with a potential renewal of an additional 5 years. The facility was renamed ImOn Arena on August 21, 2023 as part of a naming rights agreement, which provides $100,000 in revenue to go towards SID's Ice Arena operating budget with the goal of reducing the City's property tax support. Supplies and Services 2. Pay to other Agency decreased from $355,832 in FY 2026 to $334,600 in FY 2027. This line item represents money paid to Schmitt Island Development Corporation (SID) for the fixed annual management fee (FY 2027 is estimated to be $107,681) and the operating loss coverage paid to SID (FY 2027 is estimated to be $225,000). Fixed Annual Management Fee The management agreement with SID establishes that the fixed management fee is $100,000 in the first year (January 1, 2024 through December 31, 2025), and adjusted in each subsequent year according to the Consumer Price Index (CPI). The management agreement outlines the January CPI is used to increase the increase the fixed management fee. This results in both the current fiscal year and proposed budget fiscal year being estimates of the January CPI. Using a January CPI results in estimates that incorporate two different Consumer Price Indexes (CPI) in a fiscal year. • In FY 2024 the fixed management fee was $100,000 • In FY 2025 the fixed management fee was $103,400 • In FY 2026 the fixed management fee was $106,399 • In FY 2027 the fixed management fee is estimated to be $107,681 Amount to Cover the Operating Loss The management agreement with SID establishes that the City will cover the operating loss of ImOn Arena, which is the difference between all revenues and expenses for the ImOn Arena. In FY 2027, the amount to cover the operating loss is expected to be $225,000. This number is projected per a budget provided by SID. • In FY 2025 the operating loss was $228,940. • In FY 2026 the operating loss is expected to be $251,287 • In FY 2027 the operating loss is expected to be $225,000 FY 2024 operating loss is not comparable due to half of the fiscal year being under a management agreement with different terms and conditions. 3. Building Maintenance increased from $15,000 in FY 2026 to $20,000 in FY 2027. This expense is required by the management agreement and represents building additions, alterations, repairs, or improvements where the cost for the expenditure is greater than $5,000 and the depreciable life of the applicable item is in excess of one year. 60 Page 962 of 1132 Machinery & Equipment 4. Equipment replacement items include ($41,200): Ice Center Machinery and Equipment Equipment Room Water Heater $3,000 100 gallon Water Heater $20,000 Freezer $4,000 8' Folding Tables $1,600 Skate Sharpener $3,000 Refrigerator units-under counter concessions $9,600 Total Equipment $ 41,200 Debt Service 5. FY 2027 Annual debt service is as follows ($465,285): Final Call Amount Debt Series Payment Source Purpose Payment Date $369,952 2023A Sales Tax 20°/o Ice Settling Remediation 2043 2031 $ 95,333 2025B Sales Tax 20% Ice Arena Dehumidification 2045 2033 $465,285 Total Ice Center Center Annual Debt Service 61 Page 963 of 1132 PARKS AND RECREATION ICE ARENA Parks & Recreation Five Flags Grand River ImOn Ice Center Arena SUCCESS IS ABOUT PLANNING, PARTNERSHIPS AND PEOPLE LEADING TO OUTCOMES People Planning The ImOn Ice Arena provides Planning is necessary to develop an ongoing capital increased quality of life for residents improvement plan to keep up each building . Schmitt of Dubuque as well as positive Island Development provides venues for recreation visitor experiences for travelers to tournaments and entertainment. the area. "' +'' " *-•► _-�. --.: . .-. � �},+ � �r ��t f � � � � � �'`� � . - � � �_ , � - , - ���►���, ' . a .�A,.� _ ' •i , f���:-��.''• Partnerships Efforts are coordinated with Travel Dubuque. Often local professionals represent their professional association to bring their state and/or national conference and tournaments to Dubuque. Partners at ImOn Ice Arena include many hockey, figure skating, and other skating groups of all ages. 62 Page 964 of 1132 PARKS AND RECREATION ICE ARENA Property Tax Support $500,000 $400,000 $300,000 $200,000 $100,000 $0 ImOn Ice Arena � FY 2025 Actual FY 2026 Budget FY 2027 Recomm'd The Parks and Recreation Ice Center Division is supported by 0.00 full-time equivalent employees. Supplies and services accounts for 90.35% of the department expense as seen below. Overall, the department's expenses are expected to increase by 3.96% in FY 2027 compared to FY 2026. Expenditure by Category by Fiscal Year �— Employee Expense $— $— $383,001 Supplies and Services $400,984 $385,760 $— Machinery and Equipment $429,040 $221,625 �s� p0� p0� �O� p0� �O� p0� p0� �O� p0� �O� ��p, ���p, ���p, ���p, ���p, ���p, ���p, ���p, ���p, ���p, � FY 2025 Actual FY 2026 Budget FY 2027 Recomm'd 63 Page 965 of 1132 PARKS AND RECREATION ICE ARENA Mission & Services The Facility Management Division of the Parks and Recreation Department strives to provide venues for community and civic activities, entertainment, recreational, and cultural events and activities. The division promotes events and activities that bring tourists and generate spending in the community and ensure the centers are well-maintained and professionally managed to ensure attendees have a positive experience. The ImOn Ice Arena is managed by Schmitt Island Development I�On) Corporation. The facility has one United States Hockey League size � �::� sheet of ice with seating for 3,200. The arena hosts ice sports events E tournament and games. ' �-�-�,� ` t i �i� rt� - �'�� � '�" - „ , _ . � ._ . „ � . . �� _' � � . . . � . ' m i �t._u.�..r�_ � �4 � �� .� , '�. � �-�, . � �_c i� �P�� � � } �I �� r �. . . ._. I f. '�3,�, ' �. �I� c , . �._. —�-� s�k�e , �. ��� �'� .� ��� ` , . �� .�',.u: mL.s� � Ice Arena Funding Summary FY 2025 FY 2026 FY 2027 Actual Budget Recomm'd Expenditures $383,001 $410,684 $426,960 Resources $— $— $— City Council Goal: Diverse Arts, Culture, Parks and Recreation: Experiences and Activities 1 Activity Objective: Host community events and activities that support families and children. Target FY 2024 FY 2025 FY 2026 Performance Performance Measure (KPI) Actual Actual Estimated Indicator # of unique performances and events > 18 20 20 20 Goal Met 2 Activity Objective: Maintain infrastructure and amenities to support economic development and growth. # of projects or improvements to � 1 N/A N/A 1 Goal Met expand opportunities to host events 64 Page 966 of 1132 Recommended Operating Revenue Budget - Department Total 28 - ICE CENTER FY26 FY27 FY24 Actual FY25 Actual Adopted Recomm'd Fund/Account/Account Title Revenue Revenue Budget Budget 200 - Debt Service 4N -Transfers 49126 - Transfer in GDTIF — — — (465,285) 49304 - Transfer in Sales Tax 20% (183,849.01) (372,587.12) (470,836.00) — 4N -Transfers Total (183,849) (372,587) (470,836) (465,285) ICE CENTER -Total (183,849) (372,587) (470,836) (465,285) 65 Page 967 of 1132 Recommended Operating Expenditure Budget - Department Total 28 - ICE CENTER FY 2024 FY 2025 FY 2026 FY 2027 Fund/Account/Account Title Actual Actual Budget Recomm'd 6A -Salaries 8�Wages 100 - General 60300 - Hourly Wages - Temp/Seasonal (568) - - - 6A - Salaries &Wages Total (568) - - - 6B - Employee Benefits 100 - General 61100 - FICA- City Contribution (43) - - - 61700 - Unemployment Compensation (912) - - - 6B - Employee Benefits Total (955) - - - 6D - Repair/Maint/Util 100 - General 63100 - Building Maintenance - - 15,000 20,000 63400 - Equipment Maint/Repair - 24,030 - - 6D - Repair/Maint/Util Total - 24,030 15,000 20,000 6E - Contractual Svcs 100 - General 64080 - Insurance - Property 40,494 24,608 30,152 31,160 64130 - Payments to Other Agencies 361,830 332,340 355,832 334,600 64190 - Technology Services - 2,023 - - 6E - Contractual Svcs Total 402,324 358,971 385,984 365,760 6F - Commodities 100 - General 65050 - Other Equipment - - 9,700 41,200 6F - Commodities Total - - 9,700 41,200 6H - Debt Service 200 - Debt Service 68010 - Principal Payment - 151,968 187,429 206,722 68020 - Interest Payments 183,849 220,619 283,408 258,563 6H - Debt Service Total 183,849 372,587 470,837 465,285 ICE CENTER -TOTAL 584,650 755,588 881,521 892,245 66 Page 968 of 1132 Recommended Expenditure Budget Report by Activity & Funding Source 28 - ICE CENTER FY 2025 FY 2026 FY 2027 Fund/Activity Actual Budget Recomm'd 2801 - Ice Center Admin 100 - General 6D - Repair/Maint/Util 24,030 15,000 20,000 6E - Contractual Svcs 358,971 385,984 365,760 6F - Commodities — 9,700 41,200 2801 - Ice Center Admin Total 383,001 410,684 426,960 2880 - Ice Center Debt Service 200 - Debt Service 6H - Debt Service 372,587 470,837 465,285 2880 - Ice Center Debt Service Total 372,587 470,837 465,285 ICE CENTER TOTAL 755,588 881,521 892,245 67 Page 969 of 1132 This page intentionally left blank. 68 Page 970 of 1132 � - � ��` -- If'' �r� � � t 1 . M ' - .�°'� :Y. .. r : � , - , • , .�� ;� - -� i ���� h ; I k �. P , ;� fl_ p i _ . - `r�Aw�°pww'°°ey�l�!Jl��� i ?��_:��3, _ � L � GI i� � � . � , I � �� ��:�. ■� I I , I _ _ �, -°-�_; _---�.�.,�o-�-- - _ '.- : - --- - -=""_- (�� _. _ --� ' _ - m n , Im�v� �- � Page 971 of 1132 Matt Kalcevich Parks and Recreation .15 FTE each to Five Flags Director and Grand River Center Jared Charland Charges time to capital Project & Facilities improvement projects Manager Five Flags Civic Center Grand River Center ImOn Arena Ryan Bonifas Ryan Bonifas Mark Plantery General Manager General Manager General Manager Page 972 of 1132 IrK�� m n �- � E City of Dubuque Schmitt Island Development (SID) Management contract Day-to-day Operations Building owned by City Staffin - Building Insurance g . Capital improvement funding � � Operating loss "� Management fee � /v M a rk P I a n te ry SCHMITT General Mana er ISLAND Q ,.., ,,., , � � Page 973 of 1132 �i T��� � � * �, �, SE IV �� oss r ��� � J � S � ,G h a ,�� � � 11 � �=� �t � � � m � , — � . _, ' � � y , . ���� � � _.- � � � �� O E5T 1980 � HOC`��EY . Dubuque Youth Dubuque Sair�ts High Dubuque Fossils Hockey Associa�tion School Hockey DubuQue Senior H«key SairYts � ,���� o�� �t;s � ���� .`�� �r- � � �� �� ����� � � �� ` ° '° �� � '�� o � . ��� '����-.��-��� o � c �� UNIVERSITY of •M UNIVERSITY OF WISCONSIN ° ° � � � DUBuQuE �� � �� PLATTEVILLE ���� ���������;� ��,t �:.��, � Dubuque�ghfing F I G U R E S K A T I N G $aj� Page 974 of 1132 � � Annual Events _ -. - r ^ � - - � � �� ,�,�„� , . 80AE �BAL � � ��� i.�-,�'P �,W /.. �. � ;, R �'� �(• �� r � �a " i� � �� � � �" ��� � • DYHA M ite Tou rnament Februar ���~�` ,���� � - � �, ( y) � • Skate with the Easter Bunny (March- - � v � p � ) � - � . , , . , A ril � : - �� r��, �J,�� �-�'�'f�_- ����� t 1 � • Figure Skating Spring Show (May) �' �� �� �'�- � -- J� � �_ ��� , , , , � � � • U H L Draft Ma � � � ' � s � y� • Fi htin Saints Main Cam June '� � ' � I�^�°� g g p � ) _� :� u,,�� . • Hills and Dales Picnic June ��/���\r - - �IE�� � E ( ) ��p�/� �{ �- y1t ; . � ' � ( �*� P ! .-�V • Loras Summer Camp (June and July) �=� � �., � � �� • Dubu ue Police De artment Recruitin , �r , t � :�.�~ �.� ` ; a p g ,� � , � ; � � . Event (Jan-Dec Various Dates) ��� �; � � �� �� �� �� , ��, ,� . • Dubuque County Sheriff's Dept. Recruiting Event (Jan-Dec Various /v D ates) SCHMITT I S LA N D �age 97,�•.q#,11�2 �• ►�'�� ," '��. An n ual Events �� � - � ' � � 4 �� �, i��,�„1 . . • Breakawa Hocke SummerAdult _ NHN � . _ ,,1 �� y y -� � _ � _� w 1 . Tournament JuI ==� � �� � - � �- i . , . .,- - ( y) . ,� � , � _ _ _ � � � �' u�v� .�r- � - • Z a c h S o I ow C a m J u I e� %�..,�� _�N & F Q ��`'�.��, f;.,� p � y) �;� ., � . � � � �' � � ' � • .� � � w , ' �y� UD Skate N�ght (October) � � � ��� . , ��. � , • • � •� �. ,s : • UD Men s Key C�ty Class�c (November) �-,�,: ;,.�, i � • UD Women 's Tournament November �- � — ��� -i � ��-=�N. � � � 1 � . �� ,� `F � �►., • Veterans Day Ceremony (November) ' . ��,'�i ► • Skate With Santa December � � � � �� ( ) - • Figure Skating Holiday Show (December) • DYHA Holida Tournament December y ( ) • Emmaus University Skate (December) • Q Casino Christmas Party - /v SCHMITT I S LA N D �age 9Z6..,�#„11�2 ' i ` i 1 � - i . � l; �- r'� \ - � . � - _ � 1 �r,if'�,+� ,�1 � � � � � � � � ' • � > ±:%' A :� ;� _ �' �"� � r ,� � ' _ 'j"; n �� � -_� � N , . , , �_ .-� �'I r-�.:.,�..�:�,:.;�.,��"v�x,.t.iF,�5��`i.;u:.�-�.�-11.iQ;�;>�-<5:,�':- � '''��'�!i'R�;�lil'k�t�:�'f�t''`' ■ � a er � n owa ��� � ;T£ ��,� . . . �.. Learn to Play In �t�at�ve - Fall 2025 • Beginner level hockey for ages 4-9 • Introduces new players to the sport of hockey • Started in 2024 - 28 participants • 2025 - 46 participants (sold out) • Run by NHL's Chicago Blackhawks • Lessons, full gear, learning, and competition • Appearances by Chicago Blackhawks alumni • Ticket to Chicago Blackhawks game • One of six (6) arenas chosen for offering program Page977of1132 Irv��K • Completed `- ��� - - . � E . � Dehumidification Project � ; ., � �_'�= ��`"���y��;��"'°�`� . . �,`� ` �i �� 4�- ��� :� �, - _ -� _ ,. , � � W�-F� Upgrade �' � ' ' ,� ��� � � � �� . � '� � ► r i ``, . _ �,�� �'� � k'i�p,�e i '1 � � � � R� ��,�, � New Clover Terminals ��.������ � �--� �1`� Zf". , �s �` Y`� � ��:`� � � i1��� � '� F��� � \`. � �` ^ Current � ��� :� _ � � �� ��r�� � .i. � `� ���, � � '� -'�`� � O �, . �— �y - �n^�,� , s � "- � �r ��;,�,�� y � . � Pu rchase of New � � � -� Tabletops and Cha�rs U - > - � __ = C� � '� � Refacing of All �� �' � - . � •� ' • � . . � . ;� p �y� Concession Cabinets _ - �� ,/ �� �v ` �- ' � Benches for Lobb - � � y SCHMITT I S LA N D �,,, . Paga 97� of 1132 IMON ARENA FY 2027 REQU ESTED PROPERTY TAX SU PPORT $426,960 $6. 58 Net O eratin Average homeowner's* property p J Pro ert Tax Su ort tax cost for ImOn Arena p y pp *Av . home value of $196 508 ( 9► , ) - � SCHMITT ISLAND � Page 979�of T132 � � � ��.� � � � ; � � � � � �� ��" - , +� 1 � � � • - • Cooling Center - � P�� � -==�=- �� . r � , �� � , ; �,� :� _ \� ; � � � • Emer enc Shelter t�4 �, � . .. -.�-� J Y .� -� ;-: � _- ►�� �� _ , . _ • Police Department and Sheriff Recruiting Sessions � Training and -- -- performance testing - �� - �f,! . ._ - '' " - / _ -Y �, � . • � " '- �� , , .� - ' � � - _� l '" �� � t� ; , � � � �` � � � `_y . �. � � �. � ,_ � ;, � SCHMITT I S LA N D �,,, . Paga 98� of 1132 PERFORMANCE MEASURES/METRICS • Number of unique performances or events - 20 (Goal 18) ADDED � � � s��:�:� � �.� �, _� � � � - y�-�} �. 1 � ,� � , ,�� _ '� � � /'�► , ,. �-" `�'�- '' `� `' s � '�_ � nr `� �,� ' ' ` ��� ��_� �'� ,� ��, � �� , � _ � � ��� . __ � ��- � � �- ;. _ �,� , �. �.t� - . . :J f, .� -�;_ . � ����: .�, � -�. __ �a r � � � _ � � , 1 r��K .`�- �� �- w_ . ,_.. _ . .. . � � _ � SCHMITT ISLAND Q ,.,., ,..� , Page 981 of 1132 �, .. . . �- 1 ., _ . - � •. .. « � ». . � � s� •r ,�,.. w '� ' f�•� _,� - . . . • �� /�S �� � .. � .. M.., _�J � - � - - . . , � — i r.- �'�%�:�:,� . , I ,_ �- �' .. _ i'�- .� ' •� • ^'��s��t,�._- '�^ • • �+i..a, 1;�4K .. . .. � ~ _�`� K� ��A ���.�'�qyb • � ~�� r`'R'�` , Fa � � ��i. ,�`� . ��� , .. : - -� ,� - - • _ � . � '��� . � ' �► r.= , � � � � . � ~ _ . �� . . • � . � • -..- •: .