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2 13 08 Five Flags Budget ReportPage 1 of 1 i Kevin Firnstahl - FW: Operational Analysis From: "Joyce White" <jwhite~afiveflagscenter.com> To: <kfirnsta~acityofdubuque.org> Date: 2/13/2008 3:37 PM Subject: FW: Operational Analysis Attachments: Three Year Analysis for Gil Feb 08.x1s Kevin I really appreciate you printing off the a-mail and the attachment for Gil as he needs it for the work session tonight. Please thank Jean for serving as "currier" for us! Many thanks Joyce General Manager Five Flags Center 405 Main Street Dubuque, Iowa 52001 (563) 589-4254 jwh ite@f veflagscenter _com From: Joyce White Sent: Wednesday, February 13, 2008 2:38 PM To: Spence Gil (gspence@cityofdubuque.org) Subject: Operational Analysis Importance: High Gil In the absence of ever receiving my CPA, I've made a stab at providing you a brief and broad overview of the financial operation of Five Flags Center for the past three years. I took my numbers from the Financial Statement Highlights For the Twelve Months Ending June 30, 2005, 2006, and 2007 (revised version). For specific information about our Key Expenditures, I went to the same set of financials but utilized the Indirect Expense Summary document. I provided you with about six bullet points or talking points that I ferreted out of the financial data. I'm at my desk all afternoon if you need additional information or if you have questions. JW General Manager Five Flags Center 405 Main Street Dubuque, Iowa 52001 (563) 589-4254 jwhte@fiveflagscenter,c_ om file://C:\Documents and Settings\kfirnsta\Local Settings\Temp\XPgrpwise\47B30E9DDBQ_DOD... 2/13/2008 FIVE FLAGS CENTER ' THREE YEAR ANALYSIS JULY 1, 2005 -JUNE 30, 2007 Number of Events FY 07 Variance FY 06 Variance FY 05 178 160 160 Attendance 106,744 104,502 116,397 Total Event Income $384,818 51,845 $332,973 750 $332,223 Other Operating Income 105,870 (14,067) 119,937 59,064 60,873 (Advertising inc, facility fees, vending, etc) Adjusted Gross Income 490,688 37,778 452,910 59,814 393,096 ~Indirecf F~cpens~s , , "', , ,•''` ; ' : , ` , 1,205;813 ` '1,17,294~"~`I,a88,519'=~ , (3,209): 1`,091 728 Net Loss 715 125 635 609 69$ 8,632 KEY Indirect Expense Detail of Interest Utilities $236,659 $192,283 $159,043 Repairs and Maintenance 27,550 16,605 24,433 FF & E 40,083 919 1,801 Salaries &Adm 444.851 421,004 417,766 749 143 118,332 630 811 27,768 603 043 Analysis from '06 to '07: Events are up 11 Attendance is up 2% Total Event income is up 16% Indirect Expenses are up 11% Net Loss increased 13% However, "Key" Indirect Expenses increased by 19% in four key areas of Utilities, Repairs and Maintenance, FF8~E, and Salaries and Adm. Salaries &Adm includes relocation fee of $17,136 Center purchased a variety of FF & E equipment to assist in operational success.