HomeMy WebLinkAbout65B - SERVICE FINANCIAL REPORTREQUEST FOR
COUNCIL ACTION
CITY COUNCIL MEETING DATE:
SEPTEMBER 15, 2020
TITLE:
APPROVE SERVICE AND FINANCIAL
SUSTAINABILITY STUDY FINAL REPORT
CLERK OF COUNCIL USE ONLY:
❑ As Recommended
❑ As Amended
❑ Ordinance on 1� Reading
❑ Ordinance on 2nd Reading
❑ Implementing Resolution
❑ Set Public Hearing For
CONTINUED TO
/s/ Kristine Ridge FILE NUMBER
CITY MANAGER
RECOMMENDED ACTION
Approve the plan titled "Parks, Recreation and Community Services Agency Service and Financial
Sustainability Study."
DISCUSSION
On December 10, 2018, the Parks, Recreation and Community Services Agency (PRCSA) issued
a Request for Proposals for qualified firms to conduct an evaluation and report on the condition of
the Agency. The goal of the study is to articulate a road map for the Agency's future that will:
• Evaluate and assess departmental processes, programming, potential alternatives,
customer service, revenue generation, and long-term achievable goals.
• Improve services and organizational effectiveness.
• Identify outcomes and goals to guide the Agency.
On March 19, 2019, the City Council approved an agreement with Greenplay, LLC to conduct a
comprehensive evaluation and report on the condition of the PRCSA for an amount not to exceed
$76,998, which included a ten percent contingency.
On May 13, 2019, in an effort to continually improve and enhance services and overall
organizational effectiveness, PRCSA staff and community members participated in a
comprehensive and extensive process to address financial sustainability through the creation of a
Resource Allocation and Cost Recovery Philosophy, Model, and Policy and a Service Assessment.
This process, and its outcomes, will serve to guide PRCSA in evaluating service provision
strategies to ensure they are running at optimal levels and the system is sustainable in the long
run.
All components of the process, including review and assessment of services, programs, and
facilities, directly influenced recommendations for the development of tax investment allocations
and cost recovery goals, informing future pricing strategies. The transformation process also
included a market study and consideration of alternative providers, service provision strategies,
65B-1
Receive and Approve Service and Financial Sustainability Study Final Report
September 15, 2020
Page 2
and programming methodologies. This report (Exhibit 1) documents the concepts, processes, and
outcomes, and will serve as a staff training tool.
Community Engagement
A series of five community workshops were hosted by the PRCSA on July 8-9, 2019 at the Garfield
Community Center and Southwest Senior Center, to gather feedback. Through this opportunity, 74
community members each contributed 1 and -a -half hours of their time to deliberate with fellow
community members by participating in an activity and by sharing their perceptions regarding the
balance of the community benefits and individual benefits received from programs and services
provided by the PRCSA. This approach generated 111 hours of meaningful volunteer contribution
and allowed participants to gain a better understanding of their fellow community members' views
and community perspectives.
Using feedback from the community allows staff to confidently set a program's cost -recovery goal
relative to the amount of community benefit a category of service provides. Programs and services
considered to have a high community benefit will have a lower cost recovery, while programs and
services considered to have higher individual benefits will be recommended for higher cost
recovery.
Pyramid Methodology
The Cost Recovery Pyramid Model is intended as a framework for a community and agency
discussion and is very dependent on community values to determine what programs and services
belong on each level of the pyramid. Cultural, regional, geographical, and resource differences, as
well as challenges facing each community play a large role in this determination. The resulting
pyramid is unique to each agency that applies the methodology. Descriptions regarding each level
of the pyramid are provided in the main document; however, in the Executive Summary, Figure 1
represents steps involved in the application of the model and the resulting PRCSA Cost Recovery
Pyramid Model is shown in Figure 2 (Exhibit 1). Recognizing residents may have financial
challenges, the model includes the provision of assistance to those in need so as not to provide a
barrier to participation. An umbrella policy statement sets the underlying principles of the Cost
Recovery Philosophy and service pricing approach. Key elements include:
• Basic level of service is "free" (supported by tax revenues)
• Fees are a responsible and necessary supplement
• Community benefit = use of tax dollars
• Individual benefit = use of fees
• The greater the individual benefit = lower rate of tax subsidy
• The policy considers economic climate, alternative providers, and market rate
• Fee reductions available for economic need
Service Assessment Matrix
The Public Sector Services Assessment is an intensive review of organizational services resulting
in recommended provision strategies that can range from affirming or advancing market position,
to enhancing service through investment, collaboration with others, and reducing or eliminating
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September 15, 2020
Page 3
service. Santa Ana Team Members were trained by Green Play to use the Public Sector Services
Assessment tool, to understand each service's market segment and the strength or weakness of
its position within that market, and to identify alternative providers, core services, and optimal
provision strategies.
This assessment looks at each service in relation to the vision and mission of the PRCSA; values
of the community, market position, other service providers in the area, including quantity and quality
of provider, and the economic viability of the service.
Key Findings
Santa Ana's PRCSA is extremely dedicated to the community and has made every effort to provide
a variety of high -quality services aimed at improving the health and vitality of its residents. Staff
efforts can be enhanced by addressing several key findings and needs that emerged during the
study, as highlighted below.
1. A formal policy regarding pricing and cost recovery for services is needed.
2. Cost accounting at the activity level is challenging due to limitations in the department's
current cost accounting structure. The use of program codes that align with programs to
track expenses and labor should be implemented. Current cost recovery could not be
calculated due to a lack of data on expenses at the program level.
3. A method of setting and changing fees using a meaningful methodology that aligns resource
allocation and pricing with community values is needed.
4. To assist with decision -making, a comprehensive program review process is needed that
considers the best use of resources and market conditions.
5. A greater understanding of the City's budget process and the Agency's revenue goals is
needed.
6. A formal process to determine how programs and services align with the mission and values
of the Agency and the overall benefit to the community, is needed.
7. A guiding policy for the use of donations, sponsorships, and partnerships is needed.
Implementation Strategy for Plan Recommendations
For implementation purposes, Agency staff will sort all of the recommended goals and objectives
into two categories. Category 1 consists of strategies and recommendations that can be
implemented within the purview of the City Manager's delegated authority. Category 2 includes
strategy recommendations that require City Council policy changes and/or other approval prior to
implementation.
Through the action of receiving and approving the plan, and a strategy for implementing the plan
recommendations, the City Council would be accepting the use of the tools, methods, and
strategies PRCSA requires to sustain itself for the long-term, especially important during and after
the current health pandemic because there will be a shortage of tax revenue.
FISCAL IMPACT
There is no direct fiscal impact associated with this report.
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Receive and Approve Service and Financial Sustainability Study Final Report
September 15, 2020
Page 4
Submitted By: Lisa Rudloff, Executive Director— Parks, Recreation, and Community Services
Agency
Exhibit 1: Services and Financial Sustainability Study Final Report
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ACKNOWLEDGEMENTS
City Council
Mayor Miguel Pulido
Ward 1, Vicente Sormiento
Ward 2, David Penalozo
Ward 3, Jose Solaria
Ward 4, Phil Bacerra
Ward 5, Juan Villegas, Mayor Pro Tem
Ward 6, Nelida Mendoza
Board of Recreation and Parks
Ofelia Velarde Garcia
Humberto Sanchez
Angie Gomez
Luis Aleman
Cory Nelson
Sergio Escobar
Irma Macias
Felipe Guerrero
Kristine Ridge, City Manager
Parks, Recreation, and Community Services Staff
Lisa Rudloff, Executive Director
Jeannie Jurado, Manager
Ethan Fisher, Manager
Ron Ono, Manager
Frank Arroyo, Senior Management Analyst
Sonia Batres, Supervisor
Rudy Hernandez, Supervisor
Juan Lora, Supervisor
Enrique Marbon, Supervisor
Erendira Moreno, Supervisor
Anthony Novella, Supervisor
William Sandoval, Supervisor
Consultant Team
GreenPlay, LLC
For more information about this document, contact GreenPlay, LLC
At: 1021 E. South Boulder Road, Suite N, Louisville, Colorado 80027, Telephone: 303-439-8369
Email: info Ca%areenolayl1c.com www.areenolovllc.com
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TABLE OF CONTENTS
EXECUTIVE SUMMARY.........................................................
The Urgency for Santa Ana .........................................................
What the Project Entailed..........................................................
The Power of Engagement.........................................................
How the Pyramid Model Works .................................................
How the Services Assessment Methodology was Applied .........
What was Learned: Key Findings ................................................
Recommendations......................................................................
Services and Financial Strategies for Sustainability ....................
I. THE STUDY CONTEXT......................................................................................................................17
Introduction..............................................................................................................................................17
What the PRCSA Provides to the Community..........................................................................................18
Purposeof this Project.............................................................................................................................18
ProjectApproach......................................................................................................................................18
CommunityEngagement..........................................................................................................................19
Resource Allocation and Cost Recovery Philosophy, Model, and Policy...................................................19
Cost Recovery in Public Parks and Recreation..........................................................................................21
II. THE COST RECOVERY PYRAMID METHODOLOGY.....
MAI
III. ESTABLISHING FEES AND CHARGES.........................................................................................29
PricingStrategy.........................................................................................................................................29
Comparative Analysis Criteria...................................................................................................................30
IV. THE SERVICES ASSESSMENT METHODOLOGY.......................................................................31
The Public Sector Services Assessment Matrix........................................................................................31
The Services Assessment Process.............................................................................................................32
Identifying Core Services and Provision Strategies...................................................................................32
V. KEY FINDINGS..................................................................................................................................35
CostRecovery...........................................................................................................................................35
Feesfor Service........................................................................................................................................35
Donations, Sponsorship, and Partnership Policies...................................................................................36
VI. RECOMMENDATIONS...................................................................................................................37
Recommended Cost Recovery Policy Statement.....................................................................................37
Services and Financial Strategies..............................................................................................................38
APPENDIX A:
PRCSA CATEGORIES OF SERVICE....................................................................................45
APPENDIX B:
DEVELOPING A PRICING STRATEGY................................................................................49
APPENDIX C:
CRITERIA FOR ESTABLISHING FEES.................................................................................53
APPENDIX D:
COMPARATIVE ANALYSIS CRITERIA................................................................................55
APPENDIX E:
SANTA ANA SERVICE PORTFOLIO MATRIX.....................................................................57
4 G 65B-8
TABLE OF FIGURES
Figure 1: Pyramid Model Application........................................................
Figure 2: PRCSA Cost Recovery Pyramid Model ........................................
Figure3: Key Findings................................................................................
Figure 4: Focus Areas for Recommendations ............................................
Fi ure 5• A Sustainable S stem
.............................................. 9
gy.............................................................................
Figure 6: Green Play Pyramid Methodology..........................................................
Figure 7: Services Assessment Matrix..................................................................
TABLE OF TABLES
Table 1: Definitions of Cost and Fees......................................................................................................... 29
Table 2: Categories of Service.................................................................................................................... 45
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EXECUTIVE SUMMARY
As a publicly financed park and recreation system, the City of Santa Ana Parks, Recreation, and
Community Services Agency (PRCSA or Agency) provides a basic level of services (such as social services)
for the benefit of the community in exchange for tax dollars. Fees and charges and other methods to
recover costs are considered a responsible and necessary means to supplement tax revenue to meet
community demand; however, not at the expense of some of its most critical programs for the most at -
risk populations. Cost recovery is not a philosophy; it is a strategy in the much larger context of securing
and allocating resources that allows Santa Ana to maximize services.
In an effort to continually improve and enhance services and overall organizational effectiveness, PRCSA
staff and community members participated in a comprehensive and extensive process to address
financial sustainability through the creation of a Resource Allocation and Cost Recovery Philosophy,
Model, Policy, and a Services Assessment. This process and its outcomes will serve to guide PRCSA in
evaluating service provision strategies to ensure they are running at optimal levels, and the system is
sustainable in the long run.
All of the components of the process, through a review and assessment of services, programs, and
facilities, directly influenced recommendations for the development of tax investment allocation and
cost recovery goals that inform future pricing strategies. The transforming process also included a
market study, a consideration of alternative providers, service provision strategies, and programming
methodologies. This report documents the concepts, process, and outcomes and will serve as a staff
training tool as new staff come on board.
THE URGENCY FOR SANTA ANA
Santa Ana is a high -density community that relies heavily on city services and facilities. The parks system
is heavily used, which reduces the useful life of facilities and increases the cost of maintenance. The
recreation programs are in high demand, which require staffing and contracted services to adequately
deliver and manage programs. Various services have a fee associated that covers the cost of the service;
however, in most cases, the services are subsidized or free. The Agency in general requires a process by
which it can sustain itself for the long-term, especially important during, and after, the current health
pandemic as there will be a shortage of tax revenue. With the scarcity of resources, the PRCSA needs to
review existing processes and services to determine its future and how best to proceed.
The PRCSA has a commitment to its core services that includes a robust system of parks and recreation
centers. It must support these core facilities while maximizing revenues to offset the cost of services that
take place within them and other sites. This process seeks to implement a practice that will result in
organizational sustainability through a logical resource allocation model and pricing strategies.
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WHAT THE PROJECT ENTAILED
Team Members attended an initial orientation and training workshop in May 2019. This was followed
by additional workshops with intensive staff work that was guided by the consultant team preceding
and following each successive workshop. Team Members worked throughout to understand, gather
and interpret data, discover shortcomings and opportunities, engage with the public, sort services to
represent community values, and strategize appropriate and fitting policy and procedures. The final step
concluded with the development of recommendations.
In order to develop recommendations, staff identified key issues by reviewing existing policy, guidelines,
and practices, becoming familiar with the Pyramid Methodology, and examining current resource
allocation and cost recovery practices. Staff defined categories of programs and services, participated
in sorting workshops to place categories of services on appropriate pyramid tiers, hosted community
workshops, and discussed the challenges with identifying measurable costs associated with providing
programs and services. In addition, they completed a Services Portfolio using a Services Assessment
Matrix which was used to perform a market analysis. This allowed staff to answer a series of questions
used to determine the most advantageous ways of delivering each of the services offered.
THE POWER OF ENGAGEMENT
A series of five community workshops was hosted
by the PRCSA on July 8 and 9, 2019, at the Garfield
Community Center and Southwest Senior Center to
gather feedback. Through this opportunity, seventy-
four community members each contributed one and
one-half hours of their time to deliberate with fellow
citizens by participating in an activity where they
shared their perceptions regarding the balance of
the community and individual benefits received from
programs and services provided by the PRCSA. This
approach generated 111 hours of meaningful volunteer
contribution, and in the end, allowed participants to
gain a better understanding of their fellow citizen's views and community perspectives.
Using feedback from the community allows staff to confidently set a program's cost recovery goal
relative to the amount of community benefit a category of service provides. Programs and services
considered to have a high community benefit will have a lower cost recovery, while programs and
services considered to have higher individual benefits will be recommended for higher cost recovery.
HOW THE PYRAMID MODEL WORKS
The Cost Recovery Pyramid Model is intended as a framework for community and agency discussion. It
is very dependent on community values to determine what programs and services belong on each level
of the pyramid. Cultural, regional, geographical, and resource differences, as well as challenges facing
each community, play a large role in this determination. The resulting pyramid is unique to each agency
that applies the methodology. Descriptions regarding each level of the pyramid are provided in the main
document; however, Figure 1 represents steps involved in the application of the model. The resulting
PRCSA Cost Recovery Pyramid Model is shown in Figure 1. The model promotes a pricing approach
based on establishing fees commensurate with the benefit received by the individual or individual group
partaking of any activity or facility. Recognizing residents may have financial challenges, the model
includes the provision of assistance for those in need so as not to provide a barrier to participation.
8 65B-12
Figure 1: Pyramid Model Application
Building on your agency's vision, mission, and community priorities
Understanding benefit filters
Developing an agency's Categories of Service
Sorting the Categories of Service onto the Pyramid
Defining Direct and Indirect Costs
Determining current subsidy/cost recovery levels
Establishing subsidy/cost recovery goals
Understanding and preparing for influential factors
Implementation
Evaluation
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HOW THE SERVICES ASSESSMENT METHODOLOGY WAS APPLIED
The Public Sector Services Assessment, adapted from the MacMillan Matrix for Competitive Analysis
of Programs', is an intensive review of organizational services resulting in recommended provision
strategies that range from affirming or advancing market position, to enhancing service through
investment, collaboration with others, and reducing or eliminating service. Santa Ana Team Members
were trained by Green Play to use the Public Sector Services Assessment tool; to understand each
service's market segment and strength or weakness of its position within that market; and to identify
alternative providers, core services, and optimal provision strategies.
This assessment looks at each service in relation to the vision and mission of the PRCSA; values of
the community, market position; other service providers in the area, including quantity and quality of
provider; and the economic viability of the service.
WHAT WAS LEARNED: KEY FINDINGS
The PRCSA staff are extremely dedicated to the Santa Ana community and have made an admirable
effort to provide a variety of high -quality services aimed at improving the health and vitality of residents.
Staff efforts can be enhanced by addressing several key findings that emerged during the study, as
highlighted in Figure 3.
Figure 3: Key Findings
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RECOMMENDATIONS
The primary purpose of this undertaking has been to create a justifiable, fair, and equitable process for
allocating and generating the Agency's resources. Established subsidy and cost recovery levels will guide
if and when fees are employed, as well as the annual adjustment of fees and charges to sustain PRCSA
for the long-term.
A foundational piece of implementing the methodology is a Cost Recovery Policy Statement for
consideration by City Council. The statement captures and articulates the underlying resource allocation
and cost recovery philosophy to be used to apply fees and charges when desired or necessary. It does
not dictate the amount of any fee. This statement is supported by the subsequent recommended
detailed operational and financial strategies. It is anticipated that this policy statement be adopted by
the City.
Recommended Cost Recovery Policy Statement
As a publicly financed park system, the PRCSA provides a basic level of service free to the public in
exchange for tax dollars. However, fees and charges and other methods to recover costs are considered a
responsible and necessary means to supplement tax revenue and regulate park use where appropriate.
In establishing fees and charges, the Agency will determine the direct costs of providing services
and establish goals to recover those costs. The appropriate level of cost recovery will be based on an
assessment of who is benefiting from the service provided. If the benefit is to the community as a whole,
it is appropriate to use taxpayer dollars to completely, or primarily, fund the service. Examples of services
that primarily provide community benefits are hiking and biking trails, play areas, parks, and large
natural areas.
As the benefit is increasingly to an individual or select group of individuals, it is appropriate to charge
fees for the service at an increasing rate of cost recovery. Supervised or instructed programs, facilities,
and equipment visitors can exclusively use, and products and services that may be purchased, provide
examples where user fees are appropriate.
The PRCSA shall also consider available resources, public need, public acceptance, and the community
economic climate when establishing fees and charges. In cases where certain programs and facilities are
highly specialized by activity and design, and appeal to a select user group, the Agency shall additionally
consider fees charged by alternative service providers or market rates. Fees and charges can be set to
recover costs in excess of direct and indirect costs, where appropriate, as a method of subsidizing other
services.
The Agency may subsidize the cost recovery objective of services for persons with economic need or other
targeted populations, as determined by policy of the City Council, through tax -supported fee reductions,
scholarships, grants, or other methods. The City Council may also approve exceptional fees or fee waivers
upon determination the fee arrangements will benefit the public interest.
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65B-18
SERVICES AND FINANCIAL STRATEGIES FOR SUSTAINABILITY
In order to fully implement the Services Assessment and Cost Recovery Model, strategies are supported
by specific recommendations detailed in the body of the main report. As these recommendations
were based on the first round of assessment, and this effort continues to be a work in progress,
some recommendations will need to be reconsidered as reliable data becomes available. Detailed
recommendations are provided to address the focus areas shown in Figure 4.
Figure 4: Focus Areas for Recommendations
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65B-20
I. THE STUDY CONTEXT
INTRODUCTION
In an effort to continually improve and enhance services and overall organizational effectiveness, PRCSA
participated in an extensive process to address financial sustainability through the creation of a Resource
Allocation and Cost Recovery Philosophy, Model, Policy and Services Assessment. This process and
its outcomes will guide PRCSA in evaluating its service provision strategy to ensure it is running at its
optimal level, and the system is sustainable in the long run.
This study looks at how the community's tax investment is used to support the programs and services of
the PRCSA. This is represented by a subsidy level and ultimately measured by taking the tax investment
and dividing it by the cost of providing a service. It is expressed as a subsidy level percentage. What is
not covered by the tax investment is often referred to as cost recovery. The measure of cost recovery
is a simple equation: Revenue generated divided by the cost of providing a service, represented as a
percentage. This measurement is complementary to the measurement of subsidy level.
Cost Recovery is a complex subject. Essentially, it represents a decision to generate revenues by charging
fees, or other types of revenue, for some, or all, programs and services relative to the total operational
costs to provide them. It can be controversial if not understood. Cost recovery does not imply that
the target is total recovery of the cost; however, a target is established according to a variety of
considerations and may range from zero percent to more than 100 percent of what has been determined
to be the primary cost of providing a service.
How tax subsidy and other financial resources are allocated in public park and recreation systems is a
complex subject. Cost of Service is an identification and calculation of what is required financially to
produce or operate a service. Looking at how those services are funded provides the opportunity to
meet the needs and desires of the community by supplementing the tax subsidy with other financial
resources, which may include fees, sponsorships and donations, and/or pursuing cost saving measures
including partnerships, collaborations, and efficiencies. Undertaking this study does not imply that the
target is a reduction in the use of tax subsidy; however, a target is established according to a variety
of considerations and may range from 100 percent tax subsidy (0% cost recovery) to zero percent tax
subsidy (100% or more cost recovery) to support a particular type of service.
Establishing a well -crafted philosophy for subsidy and resource allocation is the foundation for
developing strong, sustainable financial management strategies. A solid philosophy will allow staff to:
• Recognize where subsidy is being applied, and determine if it is at an appropriate level;
• Justify a pricing structure, including fees for existing and new services; and
• Evaluate service delivery mechanisms; all to maximize services to the public while assuring equity in
service delivery.
The process required aligning with the City's and the Agency's mission, vision, and community priorities.
It included a review and assessment of services, programs, and facilities (services); categorization of
agency services based upon the level of community versus individual benefit; discussion of direct and
indirect costs; and an evaluation of current pricing methods. All of the components of the process
directly influence current cost recovery and tax investment allocation levels, the establishment of
future cost recovery and tax investment allocation goals, and future pricing strategies and methods. The
transforming process also included an analysis of core services, a market study, and consideration of
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alternative providers, service provision strategies, and programming methodologies.
It has been our pleasure to assist the City and work with the Parks and Recreation Department to evolve
its sustainability efforts.
WHAT THE PRCSA PROVIDES TO THE COMMUNITY
PRCSA is responsible for delivering a variety of services to
the community, which includes recreation programs, parks,
libraries, and operations of the Santa Ana Zoo. The core
services provided by the agency are essential in making lives
and communities better now and in the future by providing
access to nature, outdoor space to play and exercise,
facilities for self -directed and organized recreation, positive
alternatives for youth, and activities that encourage social
connections, human development, and lifelong learning.
The PRCSA Recreation and Community Services Division
provides over 700 recreation programs annually serving
nearly 40,000 youth through summer camps, 18,000
individuals through recreation classes and 1,000 seniors
through active adult programs. The Division also manages
the Nature Center, two Senior Centers and eight Community
Recreation Centers.
Recreation and Community
Services Division
Statement Purpose:
To deliver a wide -range of
quality, community -responsive
programmed and self-disciplined
recreational and social
experiences in safe, clean, and
well -maintained public spaces
As evidenced above, the PRSCA is a large and complex operation, and Team Members take their
responsibilities very seriously. The tremendous effort undertaken by Team Members to adopt and
incorporate the use the Cost Recovery and Services Assessment business tools will further support the
Agency's quest for excellence.
PURPOSE OF THIS PROJECT
Through this project, Green Play is assisting PRCSA in analyzing and refining its current revenue
generation strategies using best practice tools, through the implementation of a more evolved pricing
model (Pyramid Methodology) and Services Assessment process designed to support the Agency's
values, vision, and mission. This tool brings definition, clarity, and consistency in application to the
process. The model allows for a more sophisticated approach that addresses many of the issues
regarding use of tax resources, costing, and setting targets for cost recovery, which were not evident in
the organization prior to the project.
The comprehensive effort and approach to providing services is undertaken to introduce and implement
strong "best practice' business tools to the PRCSA. Parks and recreation services are varied and make up
a lot of smaller "businesses," each having their unique place in the market and appeal to the population
in a myriad ways. The overall goal of the plan is to initiate and sustain practices and examine policy and
rules that affect overall desired outcomes of a healthy and vibrant community.
PROJECT APPROACH
A Project Team comprised of Team Members from PRCSA was established to review practices and
existing policy, to become familiar with the Pyramid Methodology, to work with the public to understand
its values, and to recommend the best cost recovery practices for the Agency. Staff defined categories
18 Q 65B-22
of programs and services, and participated in sorting workshops to place categories of services on
appropriate pyramid tiers. In addition, Team Members responsible for program and service delivery
completed a Services Assessment Matrix which was used to perform a market analysis and ultimately
answer a series of questions used to determine appropriate service provision strategies.
In May 2019, Team Members attended the initial Orientation and Training Workshop. The project
was accomplished through a Workshop Series, each preceded and followed with intensive work to
understand, gather data, discover, engage with the public, sort, and strategize. The process concluded
with the development of recommendations.
COMMUNITY ENGAGEMENT
PRCSA hosted a series of five workshops on July 8 and 9, 2019 at
the Garfield Community Center and Southwest Senior Center to
gather feedback. Seventy-four community members dedicated
one and one-half hours of their time to participate in an activity
and discussions about balancing the community benefits and
individual benefits of programs and services provided by the
PRCSA.
This approach, contributing 111 hours of meaningful volunteer
deliberation, allowed staff to understand which programs and
services the public considers to have mostly community benefits, which ones have mostly individual
benefits, and which ones have a balance of benefits in between. In the end, participants gained a better
understanding of their fellow citizen's views and community perspectives.
By using feedback from the community to look at programs and services in this way, staff can set a
program's cost -recovery goal relative to the amount of community benefit a category of service provides.
Programs and services considered to have a high community benefit will have a lower cost recovery;
while programs and services considered to have higher individual benefits will be recommended for a
higher cost recovery.
RESOURCE ALLOCATION AND COST RECOVERY PHILOSOPHY, MODEL,
AND POLICY
Having a Resource Allocation and Cost Recovery Philosophy, Model, and Policy will assist in answering
challenging questions from City leadership and from citizens such as:
• Are our programs priced fairly and equitably?
• How will we continue to fund PRCSA facilities and services in relationship to future budget
constraints?
• Are we using funding in a responsible manner?
• Is there a methodology for the distribution of the tax investment? If so, are we transparent?
• Does the way we charge for services support Agency values, vision, and mission?
DEFINING RESOURCE ALLOCATION AND COST RECOVERY
Resource allocation is how limited tax dollars and alternative sources of funding are utilized. Cost
recovery is the amount of the annual operating budget cost that can be offset by funding other than
General Fund taxpayer investment (whether derived from property, sales, or other sources).
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Although fee adjustments are possible, the goal is not to simply generate new revenues through
fees, but to ensure a sustainable system into the future by using tax revenues and fees in the most
appropriate ways, supplemented where possible by grants, donations, partnerships, and other sources
of alternative revenues. Paying taxes supports "core services," whereas fees and charges account
for activities and services benefiting individuals. Cost saving strategies are also considered. The new
practices will allow the agency to allocate its resources wisely and provide valuable information for
decision making and setting priorities for improvements and changes to the system.
CORE SERVICES
Core services satisfy an agency's values and vision, typically benefiting all community members, or
are seen as essential to the lives of under -served populations. It is not necessary that an individual
participate in a specific recreational or cultural activity, or even step into a park setting to receive benefit.
Having a nice park and trail system with trees, open space, and recreational amenities available in the
community adds to home values and a quality living environment and provides opportunity for partaking
in activity, as well as contributes to clean air and relief from urban density. To achieve these and other
outcomes, an agency invests its tax dollars in these core services.
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word. Often, the users have in mind only one of the
three basic elements of sustainability- Financial and
Economic, Environmental, and Social and Recreational
- making it challenging to come to any kind of
consensus when others may be focusing on one of
the other elements. In order to manage the system of
parks and recreation, all the elements of sustainability
must be balanced. The financial resources must be
adequate to maintain the system into the future;
the environment that we love so dearly cannot be
"loved to death;" and the people must be allowed
appropriate use of the system to properly connect
to and understand the value represented, creating
stewardship while also promoting the other benefits of
physical activity and mental/emotional engagement.
When all three are attended to, a dynamic, yet
sustainable, system is possible.
SUPPLEMENTING TAXES WITH FEES
Parks and recreation services provide value to the community as a whole in terms of economic,
environmental, and social benefits. Tax dollars support these "core services." Beyond those benefits
realized by all residents, the agency is also able to provide specific activities and services benefiting
individuals. There are not adequate tax dollars to completely support this level of activity, and it is
appropriate and common to charge at least minimally for these services. For example, if an individual
participates in a youth athletic league or a senior program, there are certain levels of skill building,
social engagement, or entertainment that accrue to that person, while it can still be argued that there
is a benefit to the community as a whole through the social capital and health gained by keeping active
and in touch. This warrants covering at least a portion of the cost of a program or activity through an
individual fee. Other opportunities, such as the rental of a space for a private party, would warrant a fee
to cover the entire cost of providing that space.
20
LL. 65B-24
DOES "COST RECOVERY" MEAN COVERING ALL COSTS THROUGH FEES?
No. In most cases where fees are appropriate, the cost recovery target will be set to recover a portion, or
all, of the "direct" cost. In some cases, where the individual benefit is very high, the cost recovery target
will be set to cover more than 100 percent of the direct cost. The fee will also recover some or all of the
indirect cost of providing the program or services, as these are still very real costs that are caused by
the program or activity. Cost recovery can also be accomplished through other forms of revenue such as
grants, donations, sponsorships, etc.
COST RECOVERY IN PUBLIC PARKS AND RECREATION
Communities across the country vary in terms of how they allocate direct and indirect costs; qualifiers
such as availability of resources, size, scope of services, community demand, and ability to pay have
an impact. Therefore, different agencies must maintain cost recovery and tax investment levels
appropriately based upon their own community's characteristics, values, and available funding. The
Resource Allocation and Cost Recovery Philosophy, Model, and Policy provides a rational, thoughtful
approach to allocating resources and setting fees for programs and services with the outcome of
beginning to bring the PRCSA closer to what is occurring in the industry.
COMPARING FEES WITH OTHER MUNICIPALITIES
The process did not include comparing against other municipalities. Comparing against other
municipalities is like comparing apples to oranges because each community has its own mission and
values, and places a different emphasis on aspects of its service provisions, such as youth, senior citizens,
protecting land, and tourism, and may also have different requirements or desires for how tax dollars are
used.
This comprehensive effort and approach to providing parks and recreation services is to introduce and
implement strong "best practice" business tools. The overall goal of this plan is to initiate and sustain
practices and examine policy and rules that affect overall desired outcomes of a healthy and vibrant
community. The process is much more than determining fees and charges, it is providing a customized,
yet tested operating tool that will change the way PRCSA carries out its business. This is a way of
leveraging the current and potential financial and other resources of the Agency addressing both present
and future circumstances. It not only considers financial resources, but encourages collaborative efforts,
cost containment and avoidance, and service provision strategies, to best leverage all resources.
The Cost Recovery Model provides a framework for discussion with the community and guidance for
determining which facilities and services should be fee based, and will help ensure that services are
priced at a level commensurate with the City Council's objective for cost recovery. The adoption of the
model will help the PRCSA meet established goals for future cost recovery levels and budgeting.
WHERE IS PRCSA TRYING TO GO?
The PRCSA desires to develop a long-term strategy, structure, and system to provide for its fiscal health
and sustainability and that is responsive to the community and economic conditions. This includes:
• A philosophy for how to determine and implement fees.
• A fair and equitable Cost Recovery Model based on the Recreation and Community Services
Statement of Purpose.
• A mechanism and consistent language for communicating how taxpayer funding is used.
• A lessening of the Agency's dependence on tax funds by approaching, or even exceeding, cost
recovery goals as determined through the process.
Opt.';
21
65B-25 r-'=
THIS PAGE IS INTENTIONALLY LEFT BLANK
65B-26
II. THE COST RECOVERY PYRAMID METHODOLOGY
The Green Play Pyramid Methodology used in development of the Cost Recovery Model is built on a
foundation of understanding who is benefiting from park and recreation services to determine how the
costs for service should be paid.
The Cost Recovery Pyramid Model illustrates a pricing philosophy based on establishing fees
commensurate with the benefit received. Descriptions regarding each level of the pyramid are provided;
however, the model is intended as a discussion point and is very dependent on agency philosophies
to determine what programs and services belong on each level. Cultural, regional, geographical, and
resource differences play a large role in this determination. The resulting pyramid is unique to each
agency who applies this methodology.
Application of the pyramid methodology begins with the purpose of the organization, but must also
address other considerations:
• Who benefits from the service, the community in general or only the individual or group receiving
the service?
• Does the individual or group receiving the service generate the need, and therefore, the cost of
providing the service? An example of this type of service is a permitted activity in a park requiring
police presence above and beyond the norm.
• Will imposing the full cost fee pose a hardship on specific users?
• The ability to pay is different than the benefit and value of a program, activity, or service, and
therefore, should be dealt with during the implementation phase of pricing and marketing.
• Do community values support taxpayer investment for the cost of service for individuals with special
needs (for example, people with disabilities or low-income)?
• Will the level of the fee affect the demand for the service?
• Is it possible and desirable to manage demand for a service by changing the level of the fee?
• Are there competing providers of the service in the public or private sector?
The application of the model is broken down into the following steps:
Step 6 ,
Steps Deme^mining
Step6 defining 0ired subsidy/cost
antl lntlireR remverykvels
5[cV9 Sorting [he Casts
Categories of
Step Developing an Service onto
egenry's fie Pyramid
Stepl Understanding Categories of
benefitfiiters Service
euildmg on
your a¢enNs
and community
priorities
65B-27
&ppah�
Step)
Establishing for influential
subsidy/cast factors
reooverygpak
step 30
srepg E.amamn
Implementetion
STEP 1: BUILDING ON YOUR ORGANIZATION'S VALUES, VISION, AND
MISSION
Critical to this philosophical undertaking
is the support and buy -in of elected
officials and advisory board members,
staff, and ultimately, citizens. Whether
or not significant changes are called for,
the organization should be certain that it
philosophically aligns with its constituents.
The development of a financial resource
allocation philosophy and policy is built upon
a very logical foundation, based upon the
theory that those who benefit from Parks,
Recreation, and Senior Services ultimately
pay for services.
Envision a pyramid sectioned horizontally
into five levels.
A brief description of the process follows.
Figure 6: GreenPlay Pyramid Methodology
GREENPLAK«
Considerableidl
Individual
Benefit
The Pyramid
Methodology
Individual/Community
Benefit
(Balanced Beneficiaries)
Considerable Community
Benefit
Mostly Community
1._0'. 2AT. 2-W 20" G—n1lln}.LLG
STEP 2: UNDERSTANDING THE PYRAMID METHODOLOGY, BENEFITS FILTER,
AND SECONDARY FILTERS
The creation of a subsidy and resource allocation philosophy and policy is a key component to
maintaining an agency's financial control, equitably pricing offerings, and helping to identify core services
including programs and facilities.
The principal foundation of the Pyramid is the Benefits Filter. Conceptually, the base level of the pyramid
represents the core services of a public Parks, Recreation, and Seniors system. Services appropriate to
higher levels of the pyramid should only be offered when the preceding levels below are comprehensive
enough to provide a foundation for the next level. The foundation and upward progression are intended
to represent the Parks, Recreation, and Senior Services core mission while also reflecting the growth
and maturity of an organization as it enhances its service offerings. Each level of the Pyramid from the
bottom to the top is described below.
MOSTLY COMMUNITY BENEFIT
The foundational level of the Pyramid is the largest,
and it encompasses those services including
programs and facilities that MOSTLY benefit the Mostly Community Benefit
COMMUNITY as a whole. These services may Z,l
increase property values, provide safety, address
social needs, and enhance quality of life for
residents. The community generally pays for these basic services via tax support. These services are
generally offered to residents at a minimal charge or no fee. A large percentage of the agency's tax
support would fund this level of the Pyramid.
24 Q 65B-28
Examples of these services could include: the existence of the community Parks, Recreation and Senior
Services system, the ability to visit facilities on an informal basis, park and facility planning and design,
park maintenance, or others.
NOTE: All examples given are generic — individual agencies vary in their determination of which
services belong in the foundation level of the Pyramid based upon agency values, vision, mission,
demographics, goals, etc.
CONSIDERABLE COMMUNITY BENEFIT
The second level of the Pyramid represents services
that promote individual physical and mental well-
being, and may begin to provide skill development. \
They are generally traditionally expected services Considerable
and/or beginner instructional levels. These services 2 Community Benefit
are typically assigned fees based upon a specified
percentage of direct (and may also include
indirect) costs. These costs are partially offset by both a tax investment to account for CONSIDERABLE
COMMUNITY benefit and participant fees to account for the Individual benefit received from the service.
Examples of these services could include: staff facility and park use, volunteer programs and services,
public outreach programs, etc.
BALANCED INDIVIDUAL/COMMUNITY BENEFIT
The third level of the Pyramid represents services
promoting individual physical and mental well-being,
and provides an intermediate level of skill development.
The level provides balanced INDIVIDUAL and
COMMUNITY benefit and should be priced accordingly.
The individual fee is set to recover a higher percentage
of cost than those services falling within lower Pyramid
levels.
Individual/Comm
Benefit
3 (Balanced Benefic
Examples of these services could include: beginning level instructional programs and classes, teen
programs, senior programs, memberships, etc.
CONSIDERABLE INDIVIDUAL BENEFIT
The fourth level of the Pyramid represents specialized
services generally for specific groups, and those that may
have a competitive focus. Services in this level are not highly Considerable
subsidized and may be priced to recover full cost, including all Individual
direct expenses. 4 Benefit
Examples of these services could include: camps, advanced
level classes, competitive leagues, etc.
Opt.';
2�
65B-29 r-'=
MOSTLY INDIVIDUAL BENEFIT
At the top of the Pyramid, the fifth level represents services that have
potential to generate revenues above costs, may be in the same market
Mostly
space as the private sector, or may fall outside the core mission of the
Individual
agency. In this level, services should not be supported by subsidy, should
Benefit
be priced to recover full cost, and may generate revenue in excess of cost.
Examples of these activities could include: Private lessons, company picnic rentals, other facility rentals for
weddings or other services, concessions and merchandise for resale, etc.
STEP 3: DEVELOPING THE ORGANIZATION'S CATEGORIES OF SERVICE
Considering sheer volume, in order to avoid trying to determine the proper cost recovery for every
facility, program, and service offered by the PRCSA, it was advantageous to "narrow down" facilities,
programs, and services and place them in categories (groups of like or similar service) best fitting their
descriptions. PRCSA's Categories of service can be found in Appendix A.
During the first Cost Recovery workshop, the Project Team established category names and definitions
reflecting the facilities, programs, and services currently offered, or likely to be offered in the future.
Twenty-five (25) categories were identified. The charge to both Team Members and the public was
to sort these categories onto appropriate levels of the pyramid model based on who they benefited
(the benefit filter). Those categories ranged from mostly benefiting the Community as a Whole, to
programs and services serving mostly an Individual benefit. There was also discussion of consideration
of additional filters (discussed in Step 8 below), which often hold a secondary significance in determining
placement on the Cost Recovery Pyramid.
STEP 4: SORTING THE CATEGORIES OF SERVICE ONTO THE PYRAMID
This step is critical to be completed with staff, governing bodies, and citizens in mind. The sorting process
is where ownership is created for the philosophy, while participants discover the current and possibly
varied operating histories, cultures, missions, and values of the organization. The process develops
consensus and allows everyone to land on the same page — the page you write together. The effort must
reflect the community and must align the thinking of policy makers.
PRCSA brought together Team Members from across the agency as well as members of the public to
sort existing categories into each level of the pyramid. The sorting process was a challenging step, and
it was led by objective and impartial facilitators in order to hear all viewpoints. The process generated
discussion and debate as participants discovered what others had to say about serving culturally and
economically different parts of the community, about historic versus recreational parks, about adults
versus youth versus seniors, about weddings and interpretive programs, etc. It was important to push
through the "what" to the "why" to find common ground. The process enabled Team Members to lister
and discover an appropriate philosophy for Santa Ana. The PRCSA Cost Recovery Pyramid Model
(shown it Figure 1) shows how the categories of services were sorted onto the pyramid with input from
the community.
26 65B-30
STEP 5: DEFINING COSTS
The definition of direct and indirect costs can vary from agency to agency. The most important aspect to
understand is all costs associated with directly running a program or providing a service are identified
and consistently applied across the system. Direct costs typically include the specific, identifiable
expenses (fixed and variable) associated with providing a service. These expenses would not exist
without the service and may be variable costs.
Defining direct costs, along with examples and relative formulas is necessary during this step. Indirect
costs typically encompass remaining overhead (fixed and variable) including the administrative costs
of the agency, not identified as Direct Costs. These costs would exist in the absence of any one specific
service.
STEP 6: DETERMINING (OR CONFIRMING) CURRENT TAX INVESTMENT/COST
RECOVERY LEVELS
This step establishes the expectation the agency will confirm or determine current cost recovery and
subsidy allocation levels by service area based on the new or revised definition of direct and in -direct
costs. Consideration of revenue sources and services costs or expenses is included in this step. Typically,
the organization may not be cost accounting consistently, and these inconsistencies become apparent.
Results of this step will identify what it costs to provide services to the community, whether staff have
the capacity or resources necessary to account for and track costs, whether accurate cost recovery levels
can be identified, and whether cost centers or general ledger line items align with how the agency may
want to track these costs in the future.
The overall tax investment/cost recovery level is comprised of the average of everything in all of the tiers
together as a whole. This step identifies what the current tax investment level is for the programs sorted
into each tier. There may be quite a range within each tier, and some programs could overlap with other
tiers of the pyramid. This will be rectified as implementation of recommendations occurs.
The PRCSA Pyramid is shown in Figure 1. This will be refined over the first year of implementation
as steps are taken to more accurately account for revenues and expenditures by category. Generally,
current cost recovery percentages are shown for each category of the pyramid; however, it was not
possible to extract an accurate expense for the service with the current accounting practices so there are
no cost recovery percentages shown.
The focus for the first year of implementation is to develop a system to capture revenues and expenses
at the program level with ease. The PRCSA will also need to further define direct cost and determine if all
or a portion of indirect cost will be allocated.
STEP 7: ESTABLISHING COST RECOVERY/TAX INVESTMENT TARGETS
The Project Team has worked to align who is benefiting from programs and services with the sources of
funding used to pay for them. The tax investment is used in greater amounts at the bottom levels of the
pyramid, reflecting the benefit to the Community as a whole. As the pyramid is climbed, the percentage
of tax investment decreases, and at the top levels, it may not be used at all, reflecting the Individual
benefit.
Targets take into account current subsidy levels. As costing of services and matching revenues is a very
revealing process, realistic and feasible targets are recommended to align with the pyramid model and
also to meet specific financial objectives for recovery of direct and indirect cost. These targets are not
g
2'
65B-31 r-'=
predetermined by the model, but are identified for each tier of the Agency's Pyramid Model to reflect
the values, needs, and realities of the Santa Ana community and the City.
STEP 8: UNDERSTAND AND PREPARING FOR INFLUENTIAL FACTORS AND
CONSIDERATIONS
Inherent to sorting categories onto the Pyramid model using the Benefits and other filters is the
realization other factors come into play. This can result in decisions to place services in other levels than
might first be thought. These factors can aid in determining core versus ancillary services. These factors
include participant commitment, trends, political issues, marketing, relative cost to provide the service
(cost per participant), current economic conditions, and financial goals, etc.
STEP 9: IMPLEMENTATION
PRCSA will set its goals based upon values, vision, mission, stakeholder input, funding, and/or other
criteria. Upon completion of steps 1-8, the City is positioned to illustrate and articulate where it has
been and where it is heading from a financial perspective. Some recommendations may be implemented
immediately, and others will take time to put into place, while some will be implemented incrementally.
STEP 10: EVALUATION
This process has been undertaken in order to articulate a philosophy, train Team Members on a best
practice ongoing approach to cost recovery in public parks and recreation, and enhance financial
sustainability. Once established, cost recovery performance measures in the form of tier target
minimums and category minimums should be evaluated annually.
28 65B-32
III. ESTABLISHING FEES AND CHARGES
PRICING STRATEGY
As the final step in the development of this methodology, pricing strategies were considered. Pricing
of services must be done on a service -by -service basis. A training on pricing was provided to staff and
information is included as Appendix B in this document. Definition of costs and fees as discussed are
provided here and followed by Criteria for Establishing Fees and Charges that align with pyramid levels.
Table 1: Definitions of Cost and Fees
DIRECT COST: Costs that are directly attributable
to efforts to put on or provide a program or
service. Examples are program specific supplies
and marketing, rental fees for facilities, and
applicable portions of full-time, part-time, and
seasonal staff, as well as corresponding benefits.
Cost associated with individual programs or
services are not easily identifiable, so some
reasonable assumptions may be necessary.
INDIRECTAND DIVISIONS OVERHEAD COST:
These costs are incurred by the Parks, Recreation,
and Seniors Divisions and are not directly
attributable to a specific program or service,
but are necessary to support the effort, and are
incurred for a common objective. Examples may
include applicable portion of staff and benefits
charges that are shared among multiple services,
gas and vehicle maintenance, insurance, fund
transfer charges, and staff overtime costs.
PARTIAL COST FEE: A fee recovering something
less than the cost calculation determined through
the chosen methodology. The remaining portion
of the costs are subsidized.
FULL COST FEE: A fee based on a traditional
price -cost relationship; recovers the total cost of a
service or program including all costs determined
through the chosen methodology, enabling the
break-even point to be reached. Full -cost fee is
often used as a strategy for services perceived as
"private;' benefiting only users while offering no
external benefits to the general community.
MARKET RATE FEE: Fee based on demand for a
service or facility. The market rate is determined
by identifying all providers of an identical service
(Examples: private sector providers, other
municipalities, etc.), and setting the fee at the
highest level that the market will bear.
65B-33
CRITERIA FOR ESTABLISHING FEES AND CHARGES
Criteria is established for each level of the pyramid as indicated below. A full description of the criteria
that applies to each level is found in Appendix C.
High or Full Tax investment/Low or No Cost Recovery:
These criteria apply to the Mostly Community Benefit Tier (1) of the pyramid.
Partial Tax investment/Partial Cost Recovery:
These criteria apply to the Considerable Community (2) and Balanced Community/Individual Benefits (3)
tiers of the pyramid. Keep in mind that a service does not have to meet every criterion.
Low Tax Investment/Substantial Cost Recovery:
These criteria apply to the Considerable Individual Benefit tier (4) of the pyramid.
No Tax investment/Full Cost Recovery:
These criteria apply to the Mostly Individual Benefit tier (5) of the pyramid.
The following concepts were discussed and are very typical for park and recreation agencies.
COMPARATIVE ANALYSIS CRITERIA
As part of a pricing methodology, comparative analysis of differing fees structures can reveal market rates
and competitive pricing in the marketplace. Comparative analysis (benchmarking) is an important tool
allowing for comparison of certain attributes of the PRCSXs management practices and fee structure.
This process creates deeper understanding of alternative providers, your place in the market, and
varying fee methodologies, which may be used to enhance and improve the service delivery of parks and
recreation. The suggested criteria are found in Appendix D.
30
65B-34
IV. THE SERVICES ASSESSMENT METHODOLOGY
Green Play trained a cross section of Team Members to learn how to use the Public Sector Services
Assessment tool to understand each service's market segment and strength or weakness of its position
within that market and to identify alternative providers, core services, and optional provision strategies.
The use of the Services Assessment tool required extensive time and effort by Team Members and
resulted in a Service Portfolio Matrix (see Appendix E), a compilation of both the Pyramid Methodology
and the Public Sector Services Assessment tools.
THE PUBLIC SECTOR SERVICES ASSESSMENT MATRIX
Public agencies have not traditionally been thought of as organizations needing to be competitively
oriented. Unlike private and commercial enterprises which compete for customers (and whose very
survival depends on satisfying paying customers), many public and non-profit organizations operate in a
non -market, or grants economy (one in which services may not be commercially viable). In other words,
the marketplace may not supply sufficient and adequate resources.
In the public sector, customers (taxpayers) do not directly decide how funding is allocated and which
service gets adequate, ongoing funding. In fact, many public agencies and non -profits can be considered
"sole -source;' the only place to get a service, so there is little to no market analysis. Therefore, the
potential exists for apathetic service enhancement and improvement. Consequently, public and non-
profit organizations have not necessarily had an incentive to question the status quo, to assess whether
customer needs are being met, or to examine the cost-effectiveness or quality of available services.
The public sector and market environments have changed; funders and customers alike are beginning to
demand more accountability, and both traditional (taxes and mandatory fees) and alternative funding
(grants and contributions) are getting harder to come by, even as need and demand increases. This
increasing demand for a smaller pool of resources requires today's public and non-profit agencies to
rethink how they do business, to provide services where appropriate, to avoid duplicating existing
comparable services, and to increase collaboration, when possible. In addition, organizations are
leveraging all available resources where possible.
Based on the MacMillan Matrix for Competitive Analysis of Programs', the Public Sector Services
Assessment is an intensive review of organizational services providing recommended provision strategies
including, but not limited to, enhancement of service, reduction of service, collaboration, and advancing
or affirming market position. This assessment includes an analysis of: each service's relevance to values,
vision, and mission; market position; other service providers in the area, including quantity and quality
of provider; and the economic viability of the service.
The Matrix is based on the assumption that duplication of existing comparable services (unnecessary
competition) among public and non-profit organizations can fragment limited resources available,
leaving all providers too weak to increase the quality and cost-effectiveness of customer services.
It also assumes that trying to be all things to all people can result in mediocre or low -quality service.
Instead, agencies should focus on delivering higher -quality service in a more focused (and perhaps
limited) way. The Matrix helps organizations think about some very pragmatic questions.
2 Alliance for Nonprofit Management
Opt
1
65B-35 r-'=
Figure 7: Services Assessment Matrix
Where criteria intersect (in the
purple boxes) is the most logical
Service Provision Strategy
Q: Is the PRCSA the best or most appropriate organization to provide the service?
Q: Is market competition good for the citizenry?
Q: Is the PRCSA spreading its resources too thin without the capacity to sustain core services and
the system in general?
Q: Are there opportunities to work with another organization to provide services in a more
efficient and responsible manner?
THE SERVICES ASSESSMENT PROCESS
The Agency created a Service Menu listing each program, activity, or facility provided to the community.
The next step in the process was to gather data about each program and service provided and research
other providers of similar services in the market area for each service. This information was then used to
answer questions to determine the fit, financial capacity, market position, and alternative providers for
each service. This assessment allowed the determination of a recommended service provision strategy
for each service.
IDENTIFYING CORE SERVICES AND PROVISION STRATEGIES
The Services Assessment required Team Members to answer a series of questions regarding "fit" with
the mission and vision of the PRCSA; community need; the "strength of its market position" for each of
its services and programs; present credibility and capacity, and community awareness; the "financial
capacity" of the service or program to be viable without the support of tax funding; and the presence of
"alternative providers" in the market place.
32 Q 65B-36
The resulting provision strategies for the Agency identify:
• Services to affirm or advance its market position.
• Services to pursue collaboration.
• Services for complementary development.
• Services to invest in to change the market position.
• Services to divest.
Multiple strategies are sometimes highlighted through this process for particular services. This is
because there are several variables at work creating a weak market position an agency may or may not
be willing or able to change. Market position is determined by the current resources available (could
the investment be increased?), the location of the service (could it be moved?), the track record and
credibility of the agency (is there any momentum toward improvement?), technical skill (could training
be provided?), and community awareness of the offering (could marketing efforts be increased?). An
appropriate solution for some of the challenges might be collaboration, or it may be time for divestment.
PROVISION STRATEGIES DEFINED
CORE SERVICE
These services are "core" to satisfying the Agency's values and vision typically benefiting all community
members, or are seen as essential to the lives of under -served populations. There are few, if any,
alternative providers, yet the PRCSA is in a strong market position to provide the service. However, there
is not the financial capacity to sustain the service outside of taxpayer support, and the service is not
deemed to be economically viable.
AFFIRM MARKET POSITION
The Services Assessment identified services in which a number of (or one significant) alternative
provider(s) exists, yet the service has financial capacity, and the Agency is in a strong market position to
provide it to customers or the community. Affirming market position includes efforts to capture more
of the market and investigating the merits of competitive pricing strategies. This includes investment of
resources to realize a financial return on investment. Typically, these services have the ability to generate
excess revenue. Niche positioning and messaging can be used as market strategy.
1e111179 L1 [e] :1 Ji /9:13 :1 9 Z•by l l [•] L1
The Services Assessment identified services in which a small number of (or no) alternative providers exist
to provide the service, the service has financial capacity, and the Agency is in a strong market position to
provide the service. Primarily due to the fact that there are fewer, if any, alternative providers, advancing
market position of the service is a logical operational strategy. This includes efforts to capture more of
the market, investigating the merits of market pricing and various outreach efforts. Also, this service may
be an excess revenue generator by increasing volume.
COMPLEMENTARY DEVELOPMENT
The Services Assessment identified services in which the service is a good fit, a number of, or one,
significant alternative provider(s) exists; the PRCSA is in a strong market position to provide the service,
yet it does not have financial capacity to fully develop the service. Complementary development
encourages planning efforts avoiding duplication, yet broadening the reach of all providers. Although
there may be perceived market saturation for the service due to the number of like services by
alternative providers, demand and need exists, justifying the service's continued place in the market.
65B-37 r-'=
COMPLEMENTARY DEVELOPMENT
The Services Assessment identified services in which the Agency's current market position is weak,
and the service can be enhanced or improved through the development of a collaborative effort.
Collaborative efforts, or partnerships, with other service providers (internal or external) can minimize or
eliminate duplication of services while most responsibly utilizing agency resources.
INVESTMENT
The Services Assessment identified services where investment of resources is the Agency's best course
of action as the service is a good fit with values and vision, and an opportunity exists to strengthen the
current weak market position.
DIVESTMENT
The Services Assessment identified services where the Agency has determined it is in a weak market
position with little or no opportunity to strengthen its position. Further, the services are deemed to be
contrary to the Agency's interest in the responsible use of resources, and are therefore being considered
for divestment. Divestment not only includes the discontinuation of a program or service but perhaps a
hand-off to another agency, or the purposeful nurturing of an entity to prepare to take on the service.
34
h 65B-38
V. KEY FINDINGS
The defining and placement of categories on the pyramid tiers provided the opportunity to question the
purpose of each of the programs and services within each category, who they were serving, and how
those programs and services are funded and delivered. During the first year of implementation, Team
Members will have the opportunity to respond to the volume of information now available, allowing
them to further refine definitions and re-evaluate early decisions made in this process.
Throughout the series of workshops several key issues emerged, including:
• Identifying costs accurately and defining which costs should be recovered and which should be
considered indirect and a basic service.
• Identifying fee strategies and how they may be applied.
Other key findings are discussed below.
COST RECOVERY
Cost recovery targets could not be identified for each level of the Pyramid to assist in future planning
and determination of appropriate pricing. These targets will need to be identified once PRCSA has
established an effective way to track cost. As the Agency improves tracking and more precise calculations
become available, it is possible some services may be better defined and moved to more appropriate
categories.
As soon as Tier targets are established, this approach will empower the Agency to use fees and charges
to supplement the tax investment that allows it to affirm its priorities for investment. PRCSA is not a
static operation and needs flexibility within a philosophically -based structure to appropriately carry out
its business. This model will allow it to do so.
FEES FOR SERVICE
Fees for services should be reviewed annually and adjusted as necessary to meet cost recovery
objectives and City policy. It is not expected that all fees will be immediately adjusted, but fees will
be examined with each budget and marketing cycle for appropriate categorization, with a goal of
implementing the Pyramid tier outcomes, as possible. It is recognized that market, historical, and
political factors play a major role in any fee change, and sensitivity to these issues is paramount while
the adjustments take place to meet the goals over time.
It is in the purview of the PRCSA Director to adjust some minor program and service fees as needed,
and others will be recommended at the appropriate time as part of the budgeting process. However, it
should be noted that incremental annual increases appear to be more tolerable than larger increases
less frequently, and this has become a best practice in parks and recreation agencies over time.
There will be programs and/or facilities where cost recovery is different from that suggested by the
Pyramid model exercise, simply based on the market rate, meaning the City simply can't charge what
is indicated or no one will participate, or can charge more, because of the market rate and there is
demand. There are valid reasons for charging "Market Rate." These programs should be identified and
acknowledged for the role they play.
Opt.';
5
6513-39 r-'=
DONATIONS, SPONSORSHIP, AND PARTNERSHIP POLICIES
Donations, sponsorships, and partnerships are best practice strategies for maximizing cost recovery
levels, and are in use in PRCSA. To evolve the use, however, they each need to be guided by policy.
Comprehensive donation, sponsorship, and partnership policies providing Team Members guidelines
will ensure that solicitation, negotiation, and fulfillment are appropriate under all applicable rules,
regulations, and laws. The policies will provide evaluation criteria to determine if the benefit is
appropriate in the delivery of the existing mission, vision, and goals of the City, and will ensure
transparent consistency for solicitation and fulfillment.
Research to establish strategic opportunities and appropriate valuations for sponsorship and partnership
opportunities, by using a consultant or an established industry methodology, will assist with alignment
to current market conditions. Sample Sponsorship and Partnership policies have been provided to the
PRCSA for its use, and policy development can serve as a model for the entire City.
36 LL.
65B-40
VI. RECOMMENDATIONS
The main purpose of this endeavor has been to create a fair, equitable, and defensible cost recovery
system for establishing and adjusting fees and charges having credibility with City Council, stakeholders,
the public, and Team Members.
As a result of the comprehensive process and impending results, as illustrated in the Cost Recovery
Pyramid Model, the PRCSA will begin the process of tracking cost, implementing strategies and aligning
financial resource allocation once cost recovery goals are developed. In order to identify cost recovery
goals, the PRCSA will need to identify typical and measurable direct and indirect costs associated with
providing programs and services. Only then will they be able to define categories of programs and
services with associated target cost recovery minimums.
These efforts are intended to guide goals and objectives, and decision -making proven to create service
sustainability for the organization.
RECOMMENDED COST RECOVERY POLICY STATEMENT
PRESENT POLICY AND PRACTICE
The PRCSA does not have a current cost recovery policy. Until now, there has not been a full
understanding of cost recovery concepts, and there is inconsistent application of program and service
costs. There is lack of adequate philosophy based on the mission of the PRCSA to establish adequate and
non -conflicting cost recovery targets.
An umbrella policy statement sets the underlying principles of the Cost Recovery Philosophy, and service
pricing approach. Key elements include:
a. Basic level of service is "free" (supported by tax revenues)
b. Fees are a responsible and necessary supplement
c. Community benefit = use of tax dollars
d. Individual benefit = use of fees
e. The greater the individual benefit = lower rate of tax subsidy
f. The policy considers economic climate, alternative providers, and market rate
g. Fee reductions available for economic need
The following overall Statement of Policy recommendation is intended to provide support to the
establishment of a specific policy or practice. This policy statement should be adopted by the City.
RECOMMENDED STATEMENT OF POLICY
As a publicly financed park system, the PRCSA provides a basic level of service free to the public in
exchange for tax dollars. However, fees and charges and other methods to recover costs are considered a
responsible and necessary means to supplement tax revenue and regulate park use where appropriate.
In establishing fees and charges, the Agency will determine the direct costs of providing services
and establish goals to recover those costs. The appropriate level of cost recovery will be based on an
assessment of who is benefiting from the service provided. If the benefit is to the community as a whole,
it is appropriate to use taxpayer dollars to completely, or primarily, fund the service. Examples of services
that primarily provide community benefits are hiking and biking trails, play areas, parks, and large
natural areas.
g
37
6513-41 r-'=
As the benefit is increasingly to an individual or select group of individuals, it is appropriate to charge
fees for the service at an increasing rate of cost recovery. Supervised or instructed programs, facilities,
and equipment visitors can exclusively use, and products and services that may be purchased, provide
examples where user fees are appropriate.
The PRCSA shall also consider available resources, public need, public acceptance, and the community
economic climate when establishing fees and charges. In cases where certain programs and facilities are
highly specialized by activity and design, and appeal to a select user group, the Agency shall additionally
consider fees charged by alternative service providers or market rates. Fees and charges can be set to
recover costs in excess of direct and indirect costs, where appropriate, as a method of subsidizing other
services.
The Agency may subsidize the cost recovery objective of services for persons with economic need or other
targeted populations, as determined by policy of the City Council, through tax -supported fee reductions,
scholarships, grants, or other methods. The City Council may also approve exceptional fees or fee waivers
upon determination the fee arrangements will benefit the public interest.
SERVICES AND FINANCIAL STRATEGIES
RECOMMENDATION ONE: COST RECOVERY
The intent of this focus area is to develop targets and a timeframe for identifying cost recovery goals.
Over the past year Team Members have completed a very comprehensive and intense process of
developing a best practice business tool, known as The Pyramid Methodology. This will now live within
the PRCSA for ongoing use as an established underlying philosophy and provide direction for much more
defensible and consistent application. This work was facilitated to ensure the integrity of the tool and
challenge Team Members in its proper use.
After an introduction and training, Team Members articulated and refined the menu of programs,
services, and activities currently provided by the Agency; categorized those into like groupings; and
worked with the public to sort each category of service into one of five pyramid levels, representing a
well-defined continuum of a shifting balance of community and individual benefit.
OBJECTIVES
1.1: The following tier targets are based on a first pass at estimating a possible cost recovery
range. Detailed cost accounting for each program and service was not available in the detail
needed to develop the subsidy level target ranges for the pyramid based on actual expenses
verses revenue generated. This will need development and refinement over the first year of
implementation, so these could be adopted as preliminary targets to be re-evaluated prior to
year two. Team Members will need to work with Agency Leadership to identify a methodology for
tracking program cost and to determine the typical and measurable direct and indirect costs that
will be tracked.
Tier Level
Subsidy Level Target Range
Tier 5
0%
Tier 4
0-29%
Tier 3
30-64%
Tier 2
65-94%
Tier 1
95-100%
38 Q 65B-42
1.2: Over the next three to six months, in preparation for the FY2021-2022 budget:
• Identify policy revisions during the budget preparation process.
• Identify and implement opportunities for fiscal adjustments such as fee changes,
• Program elimination or collaboration, and/or expense reduction.
• Continue to analyze programs and implement fiscal adjustments based on
• Methodology.
• Refine methodology and analysis based on lessons learned.
1.3: The PRCSA must define all of the expenses considered "direct costs' vs. "indirect costs' for
programs and services. Expand use of existing budgeting, project, and time management tools
to track actual costs over the next year. Determine the most efficient way to assign costs to
programs and services.
1.4: Use the Cost Recovery and Resource Allocation Philosophy and Model as the foundation for
business planning; articulating the philosophy and process in a Business Plan approach.
1.5: Adjust fees to reflect the PRCSA cost recovery philosophy, being sensitive to fee tolerance,
and implementing over time as necessary. Consider annual incremental price increases to keep
up with rising costs, as necessary, allowing Team Members to respond to market conditions,
opportunities, and service demands in a timely manner.
• Tier 1 of the model is expected to be supported through tax funding
Tier 1 houses services such as non -monitored parks use. This Tier also includes the
Department's Community Special Events. These are seen as services that are of great benefit
to the entire community.
• Tiers 2 through 4 will experience decreasing levels of tax subsidy support
Tiers 2 through 4 house services that require supervision, instruction, or other attention, and
serve subsets of the community. Each ascending Tier level increases focus on the individual
or group receiving the service and subsidy level targets decrease with each level. Examples of
services in these tiers include Youth Classes and Sports (Tier 2), Parks and Facility Rentals (Tier
3), and Adult Classes and Sports (Tier 4).
• Tier 5 is not intended to be supported through tax funding
Tier 5 houses services that are ancillary to the mission of the Department with services such
as private lessons and film permits. Often fees for this tier may be market -based.
1.6: Ensure long-term sustainability by focusing taxpayer funding on those services producing
the widest community benefit, using the pyramid. Consider return on investment, number of
participants served, and cost per participant covered by tax revenues as criteria for evaluation of
all services.
1.7: Assign a project champion or champions and an Implementation Team to keep the focus on
the goals and recommendations of the study.
Opt.';
9
65B-43 r-'=
RECOMMENDATION TWO: SERVICE PORTFOLIO AND MANAGEMENT
The intent of this focus area is to avoid duplicative services in over -saturated markets which exhaust
resources; identify and develop niche markets in response to service area needs; and advance the
market position of the PRCSA where services are financially sustainable through an appropriate use of
tax dollars, fees, and other forms of revenue.
The Agency has pursued a best practice business tool, the Public Sector Services Assessment, for ongoing
use within the Agency. Working with an outside facilitator to challenge current thinking and make the
best use of this tool, the Agency has, and will continue to consider service delivery mechanisms including
affirming or advancing programs, complementing the efforts of other providers, collaboration and
partnership, further investing, outsourcing, or divestiture to maximize efficiency, effectiveness, and best
use of resources.
Building on the introduction and training provided, Team Members identified their menu of programs
and services, evaluated each for fit, financial capacity, market strength, and alternative coverage, and
defined and identified "core services." Ongoing efforts will include use of the tool on an ongoing basis to
address changes in the marketplace and Agency resources, and to evaluate provision of a potential new
program, service, or activity. More specific objectives resulting from this evaluation follow:
OBJECTIVES
2.1: Use the Public Sector Services Assessment as the foundation for business planning for
programming efforts, articulating the philosophy and process in a Business Plan approach. Update
the services assessment and review portfolio of services annually. Tie review appropriately to
budget preparation schedule.
2.2: Establish and adhere to evaluation criteria, such as minimum enrollment, program lifecycle
status, and waiting lists, for making decisions as to holding, continuing, or expanding a program
and require annual reporting regarding that criteria, for longer term decision -making purposes.
Monitor registration, attendance figures, and cost recovery goals on an ongoing basis. Cancel and
replace under -performing services.
• Forecast impacts of changes to be made to programs prior to decisions being made to do so,
evaluating for economic, social, and environmental sustainability. This is particularly important
when considering adding new programs during the budget process.
• To ensure an apples -to -apples comparison, calculate cost per contact hour for both Agency
programs and those of alternate providers.
40
65B-44
2.3: Implement service provision strategies identified through the Services Assessment.
Core Services
These services are "core' to satisfying the Agency's values and vision, typically benefit all
community members, or are seen as essential to the lives of under -served populations. There are
few if any alternative providers, yet the PRCSA is in a strong market position to provide the service.
However, there is not the financial capacity to sustain the service outside of taxpayer support, and
so the service is not deemed to be economically viable. Continual evaluation for efficiencies and
effectiveness in providing these services is paramount. PRSCA Core Service's include the following:
• Development and care of the basic park amenity forviewing or general use by the public
including maintenance, repair, and landscaping services for open spaces, natural areas, and
manicured parks.
• Nearly all programs in Tier One of the PRSCA Cost Recovery Pyramid were identified as a Core
Services. Tier One of the Pyramid represents programs and facilities which mostly benefitthe
community as a whole.
Affirm Market Position
Affirming market position includes efforts to capture more of the market through existing sites and
investigating the merits of competitive pricing strategies. This includes investment of resources to
realize a financial return on investment. Typically, these services have the ability to generate excess
revenue. Niche positioning and messaging can be used as market strategy. In general, the following
additional programs and facilities were identified for affirm market position:
• Zoo Camps
• El Salvador Center
• Garfield Community Center
• Jerome Center
• Lawn bowling Clubhouse
• Roosevelt -Walker Community Center
• Salgado Center
• Santa Ana Senior Center
• Southwest Senior Center
Advance Market Position
Advancing market position includes efforts to capture more of the market, investigating the
merits of market pricing and various outreach efforts. Also, this service may be an excess revenue
generator by increasing volume (particularly to fill current capacity). More specifically:
• Capitalize on PRCSA strong market position forthese services by increasing offerings as
demand dictates.
• Advance market position of permitted services, concession and vending, and equipment
rentals.
• Consider implementing the use of Resident and Non -Resident rates for Zoo Admissions.
Opt.';
al
65B-45 r-'=
Complementary Development
Complementary development encourages planning efforts avoiding duplication, yet broadening
the reach of all providers. Complementary development was indicated for all or most programs
found in the following Categories:
• Youth Leagues
• Camps and After School Programs
• Youth Classes and Sports
• Preschool Classes and Sports
• All Ages Classes and Sports
Collaboration, Investment, or Divestment
Collaborative efforts, or partnerships, with other service providers (internal or external) minimizing
or eliminating duplication of services, while most responsibly utilizing agency resources are
recommended. Investment may be in order if an opportunity exists to strengthen the current weak
market position. Divestment may be in order if collaboration or investment are not considered or
successful. This can occur by discontinuing a service or handing off the service to others. More
specifically:
• Invest, Collaborate, or Divest was identified for Park Picnic Reservations and Movies in the
Park. By investing in Picnic Amenities and in the Movies in the Park program their current weak
market position could be improved.
• Collaborate or Divest was identified for the Memorial Center and the Santa Anita Center. Both
facilities are out of date making them less attractive for programs or rentals.
• Collaborate or Divest was also identified for a small number of programs in various categories.
RECOMMENDATION THREE: POLICY AND ADMINISTRATION
The intent of this focus area is to identify policies and procedures to revise or develop, allowing
Team Members to achieve appropriate cost recovery targets. This will allow the Agency to maximize
revenue generation where appropriate and to shift taxpayer investment/subsidy to those areas more
foundational on the pyramid. All new or revised policies as a result of these recommendations will go
through existing development, review, and City approval processes and are anticipated to be developed
as part of the implementation of this plan.
OBJECTIVES
3.1: Seek acceptance or approval of the Resource Allocation and Cost Recovery Philosophy, Model,
and Policy Statement by Agency Leadership, City Leadership, Board of Recreation and Parks, and
the City Council.
3.2: Review fees and charges for program and facility services annually making minor adjustments
as allowed at the Director level and recommending adjustments as part of the formal budgeting
process.
3.3: Develop a comprehensive Sponsorship Policy. A sample Sponsorship Policy has been provided
to the Agency for this purpose. Research strategic opportunities and appropriate valuations. (See
also Recommendation 5.4 regarding assignment of Team Members necessary for a successful
sponsorship effort).
3.4: Develop a comprehensive Partnership Policy providing guidelines that can be used throughout
the City organization. A sample Partnership Policy has been provided to the Agencyforthis
purpose. Research strategic opportunities and appropriate valuations.
42 Q 65B-46
3.5: As pricing is adjusted, ensure that Youth Services Scholarship opportunities are known to
those who qualify and remain adequately funded as the City pursues an increase in cost recovery
levels. Seek and designate additional funding sources including excess revenues generated by the
Agency.
3.6: Use Resource Allocation and Cost Recovery Philosophy, Model, and Policy and the Services
Assessment Tools as Team Member training tools. Incorporate specific recommendations for
use of the tools and recommendations/decision making into annual Team Member work plans
holding Team Members responsible for taking appropriate steps each year to complete the Service
Assessment and Alternative Provider Spreadsheets; recommend indicated service strategies and
actions to achieve indicated cost recovery targets.
RECOMMENDATION FOUR: COST SAVINGS & COST AVOIDANCE STRATEGIES
Avoiding and reducing costs will also lead to higher cost recovery rates, provided doing so does not
negatively affect the quality of the program and therefore the desire for participation. The intent of this
focus area is to identify practices and analysis methods for service planning and provision to consistently
ensure the most cost-effective use of resources.
OBJECTIVES
4.1: Continue to review internal management practices and identify and use cost savings practices
producing cost effective results. Consider efficiencies, simplifying processes, placing approval/
decision -making authority at appropriate levels, and providing periodic management reports using
information generated in this process, among other strategies.
4.2: Continue to maintain current capital and maintenance management plans, appropriately
budgeting for ongoing operating expenses.
RECOMMENDATION FIVE: REVENUE ENHANCEMENT
The intent of this focus area is to identify new sources of revenues, including alternative funding ideas,
and explore their potential to increase or contribute to overall financial sustainability.
OBJECTIVES
5.1: Explore alternative funding sources that strategically align with targeted services by identifying
ideas during each budget cycle from the Parks and Recreation Funding Sources listing provided to
Team Members and formulate a work team to explore the pros, cons, and potential outcomes.
5.2: Expand alternative funding for strategic initiatives through grants for new and existing projects
such as healthy and active living initiatives; trail development; cultural, historic preservation, and
natural resource projects; and environmental and sustainability efforts.
5.3: Review procurement and other policies to maximize the ability to pursue alternative revenues
such as grants, sponsorships, and permitfees, while ensuring that the cost to pursue these
revenues does not exceed the benefit received.
5.4: Explore the opportunities for and use of sponsorships, in accordance with an approved
Sponsorship Policy. Complete a valuation of park assets and develop a list of potential park facility
sites, programs, services and events, and other amenities to consider for sponsorship. Assignment
of staffing will be necessary for a successful sponsorship effort.
Opt.43
';
65B-47 r-'=
RECOMMENDATION SIX: EVALUATION AND PERFORMANCE MEASURES
Following the identification of Tier targets the first year of implementation will allow adjustment of fees
as indicated by the Model. It will also allow for Team Members and City Council to see the implications
on overall cost recovery; identify any currently unknown market, historical, and political filters; and allow
Team Members to experience using the methodology.
OBJECTIVES
6.1: Following a one-year pilot implementation of the model and policy, assess results; thereafter,
review the impact on an annual basis.
6.2: Use both internal and external data to create performance measures.
• Conduct cost benefit analysis of programs by evaluating participation, waiting lists, cancellation
rates, and rate of repeat customers.
• Conduct pre- and post assessments of accessibility, impact to participants, and community
wellness.
• Benchmark performance by conducting assessments of effectiveness using:
• Self-benchmarking.
• Surveys.
Commission for Accreditation of Parks and Recreation Agencies (CAPRA) Accreditation
standards.
National Recreation and Park Association National Gold Medal Award winning cities or
agencies in the similar population category.
6.3: Establish program performance measures and base divisional work plans and individual goals
on performance measures.
6.4: Establish a formalized, Agency -wide program and service evaluation; conduct periodic
program surveys to evaluate public perspective in reaching desired program outcomes.
44 65B-48
APPENDIX A: PRCSA CATEGORIES OF SERVICE
Table 2: Categories of Service
Tier 5
Service Category
Definition
Examples
Lessons arranged for one
Tennis
Private Lessons
student with a specific instructor
and/or time
All permitted filming and
Student or commercial on public
photography activities planned
or private property, Zoo film
Film Permits
and implemented by outside
permit, etc.
organizations run through City
permit process
Tier 4
Service Category
Definition
Examples
Rentals for exclusive use of
Aquatic activities, Cabrillo Tennis
spaces and facilities for ongoing
Center, Lawn Bowling Club
Agreements (profit)
or multiple time -periods by a
House, Archery Club
private individual, group, or for -
profit business
All permitted events planned
Birthday parties, anniversaries,
Special Event Services
and implemented by individuals
graduation parties, etc.
(Permitted- Private)
run through City permit process
Rental and scheduling for
Stadium, basketball courts, and
Sport Field/Court Rentals
exclusive use of sports facilities
tennis courts
(Leagues)
for formal or informal use
Rentals equipment for exclusive
Snow Mobile
Equipment Rentals
use of by group, or the general
public
Group or individual special
Tennis, dance, arts and crafts,
interest programs and activities
painting, guitar, computer
Adult Classes and Sports
for adults operated, taught, or
workshops, self-defense, voice
managed by the department
talent, yoga, Zumba, Pilates,
through contract or staff
mindfulness, connecting mind
and body
Opt.';
45
6513-49 r-'=
Tier 3
Service Category
Definition
Examples
Group or individual services
Insurance, legal and financial
and programs for 55+operated,
services, HICCAP
Senior Services Partnerships
taught, or managed through
service providers or outside
agencies
Group recreational and/or
Basketball, Rookie Baseball, flag
instructional sports programs
football, tennis
Youth Leagues
and activities for youth
operated, taught, or managed
by the department through
contract or staff
Rental of facilities, parks, and
Community and Senior Centers,
Park and Facility Rentals (Public)
other amenities for exclusive
Stadium, Plaza Calle Cuatro,
use on a one-time basis by the
picnic areas, pools, gymnasiums,
general public
shelters
Non -licensed recreational and
After school, sports and fitness,
school break programs, day
summer camp, zoo camp
Camps, Afterschool & School
camps and after school programs
with a social, and/or recreational
Break Activities
focus which may include field
trips, rather than specific
instructional or skills programs
Daily, group, or annual entrance
Zoo admission
Admissions - Special Facilities
fee
Educational and conservation
On -site and off -site Zoo
Youth School Based Programs
programs
programs.
Tier 2
Service Category
Definition
Examples
Grant funded services offered
Daily transportation, field trip
Senior Grant Funded Services
to 55+, operated, taught, or
and excursions
managed by the department
through contract or staff
Targeted annual, individualized
Senior Center monthly events,
activities and events requiring
recreation center monthly
Special Events (Program Related)
registration that are typically
events, talent show
offered on a one-time or limited
basis
46 65B-50
Group or individual special
Self-defense, cooking, ballet,
interest programs and activities
guitar, dance, art, language,
Youth Classes and Sports
for youth operated, taught, or
photography, cheerleading,
managed by the department
kayaking sports
through contract or staff
Rentals for exclusive use of
TKO boxing, Rancho Santiago
spaces and facilities for ongoing
Community College District,
Agreements (non-profit)
or multiple time -periods by a
Family Resource Center, Back to
private individual, group, or non-
Natives, U.S. Geological Survey
profit business
(Zoo), Master Gardeners, SAUSD,
etc.
All permitted events planned
International older adults fair,
Special Event Services
and implemented by outside
Movies in the Park, Madison
(Permitted -Open to the Public)
organizations running through
Walk-a-thon, Dia del Nino, etc.
the City permit process
Drop -in use of park, facility or
Drop -in basketball, public swim,
Park and Facility Use (monitored)
activity that is monitored
admissions, parking, self -guided
visits, community gardens, etc.
Group or individual special
Star ballerinas, Tiny Tots,
interest programs and activities
cooking, art, language, care bear
Preschool Classes and Sports
for preschool ages operated,
academy, drawing, Itty Bitties
taught, or managed by the
Learning Academy, Basketball,
department through contract or
Rookie Baseball, Flag Football
staff
Tier 1
Service Category
Definition
Examples
Community service and youth
Scout Projects, Nature Center,
Volunteer Program
development programs and
Zoo, Senior Volunteers, Youth
opportunities operated, or
Sport Coaches, Internships, and
managed through staff
Corporate Volunteers
Work experience for students
Department wide opportunities
Internships
Group programs and activities
Arts, crafts, dance, tai chi, yoga,
Senior Activities
for older adults operated
book club, trips, etc.
or taught by staff and/or
participant led
City produced events
4th of July, Shakespeare in the
Special Events (Open to Public)
Park, Fiestas Patrias Festival
and Parade, DTSA 5K Run, Plaza
Navidena
Opt.';
47
65B-51 r-'=
Drop -in use of park/facility/
Use of parks, use of trails, open
Park and Facility Use (non-
activity that is non -registered
lawns, landscaped areas, trees,
monitored)
and non -instructed, city areas
playgrounds, picnic areas, etc.
not monitored by department
staff/volunteer supervision
48; 65B-52
APPENDIX B: DEVELOPING A PRICING STRATEGY
As the final step in the development of the Comprehensive Service and Financial Sustainability Study,
pricing strategies were considered. This discussion should continue in the future, and the following topic
areas should be included and applied.
1. UNDERSTANDING FINANCIAL TRENDS
The increasing complexity and resulting shifts of our society's economy have led to what can be deemed
as constant fiscal change in government. Public sector administrators and managers must be prepared to
respond to the fiscal realities that have resulted from these economic shifts. Trends impacting fiscal and
pricing decisions include:
• Increased governmental accountability
• Increased demand for people's "leisure dollar"
• Ongoing or increased demand for services with no/limited additional funding, or decreased funding
• Disinterest in service reductions or increased fees and charges
• Increased operating expenses (utilities, fuel, personnel, supplies, etc.)
2. UNDERSTANDING THE BUDGET PROCESS AND FISCAL YEAR CYCLE
Budgets are viewed as annual financial plans and include planning and forecasting, establishing
priorities, and a way to monitor fiscal process. This overview allows for an abbreviated look at the
process and how it is impacted by pricing.
3. UNDERSTANDING THE COSTS OF SERVICE PROVISION
Prior to making pricing decisions, it is important to understand the different types of service provision
costs. Having knowledge of the various types of costs allows staff to make better informed pricing
decisions. The different types of service provision costs are as follows:
• Direct costs
Fixed costs
• Changing fixed costs
• Variable costs
• Indirect Costs
4. UNDERSTANDING THE PURPOSE OF PRICING
There are many reasons to develop service fees and charges. These include, but are not limited to, the
following:
• Recover costs
• Create new resources
• Establish value
• Influence behavior
• Promote efficiency
5. PRICING STRATEGIES —DIFFERENTIAL PRICING
Differential pricing is grounded in the notion that different fees are charged for the same service when
there is no real difference in the cost of providing the service. There may be many reasons the Divisions
may wish to consider this pricing strategy including:
• To stimulate demand for a service during a specified time
• To reach underserved populations
• To shift demand to another place, date, or time
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49
6513-53 r-'=
6. ALTERNATIVE FUNDING SOURCES
In general, there has been a decrease in the amount of tax support available to public Parks, Recreation,
and Senior Services agencies across the nation. The Divisions are forward thinking in their planning. As
such, the need to look at alternative funding sources as a way to financially support services has become
commonplace. Alternative funding sources are vast and can include:
• Gifts
• Grants
• Donations
• Scholarships
• Sponsorships
• Collaborations
• Volunteer contributions
7. EXAMINING THE PSYCHOLOGICAL DIMENSIONS OF PRICING
In addition to the social and environmental issues surrounding pricing, the human elements of pricing
must be considered. Regardless of how logical a price may seem, customer reactions and responses
are their own and can be vastly different than what one might expect. The psychological dimensions of
pricing include:
• Protection of self-esteem (pricing in such a way as to not offend certain users)
• Price -quality relationship (value received for every dollar spent)
• Establishing a reference point (worth of service in comparison to others)
• Objective price (price has a basis in fact, is real, and impartial)
• Subjective price (price is not biased or prejudiced)
• Consistency of image (perception of the brand and identification with product or service)
• Odd pricing (perception of arbitrary or incongruent pricing)
8. ESTABLISHING INITIAL PRICE
Establishing an actual price for a program can be based upon a variety of strategies including:
• Arbitrary pricing: basing fees on a general provision such as raising all fees $.25 to meet budget goals
which ignores market conditions and cost recovery goals. Arbitrary pricing is not encouraged, as it is
impossible to justify.
• Market pricing: a fee based on demand for a service or facility or what the target market is willing to
pay for a service. The private and commercial sectors commonly use this strategy. One consideration
for establishing a market rate fee is determined by identifying all providers of an identical service
(examples: private sector providers, municipalities, etc.) and setting the highest fee. Another
consideration is setting the fee at the highest level the market will bear.
• Competitive pricing: a fee based on what similar service providers or close proximity competitors
are charging for services. One consideration for establishing a competitive fee is determined by
identifying all providers of an identical service (examples: private sector providers, municipalities,
etc.), and setting the mid -point or lowest fee.
• Cost recovery pricing: a fee based on cost recovery goals within market pricing ranges.
9. UNDERSTANDING PRICE REVISIONS
Once a price is established, there may be the need to periodically review it and examine the need for
revision. In some cases, "revised" may be viewed as "increased;" therefore, a systematic approach to
pricing revision is important. Factors to consider in pricing revision include:
• Customer tolerance: the degree to which small increases in price will not encounter client resistance.
• Adjustment period: the period of time where the value of the service is assessed by the customer in
relation to the price increase. The value of the service from the customer's perspective must meet or
50 Q 65B-54
Exceed the impact of the increased cost. Adjustment periods may lead to diminished participation or
termination of participation altogether based upon customer loyalty and other factors.
Customers' perceived value of the service: the degree to which services including programs,
facilities, and parks impact the public (individual and community), or in other words, the results
or outcomes of services. Value is the judgment or perception of worth or the degree of usefulness
or importance placed on a service by personal opinion. The intent or intention of a service is the
purpose, aim, or end.
10. THE PRICING PROCESS — DEVELOPING A METHOD
Staff participating in the series of workshops engaged in interactive exercises that applied the cost
recovery goals of their respective service areas. The workshops prompted discussions leading
to recommended changes to selected current pricing practices with the intention of attaining
recommended cost recovery and tax investment allocation goals and establishing a new method for
setting fees and charges. This method is based upon using cost recovery goals as a primary pricing
strategy, followed by either market pricing (for services with low alternative coverage — few if any
alternative providers) or competitive pricing (for services with high alternative coverage —other
alternative providers offer similar or like services).
Opt.';
�1
65B-55 r-'=
THIS PAGE IS INTENTIONALLY LEFT BLANK
65B-56
APPENDIX C: CRITERIA FOR ESTABLISHING FEES
HIGH OR FULL TAX INVESTMENT/LOW OR NO COST RECOVERY:
These criteria apply to the Mostly Community Benefit Tier (1) of the pyramid. The following criteria are
used to determine if a service should be included in the tier, keeping in mind that a service does not
have to meet every criterion:
• The service is equally available to everyone in the community and should benefit everyone
• Because the service is basic, it is difficult to determine benefits received by one user
• The level of service attributable to a user is not known
• Administrative costs of imposing and collecting a fee exceed revenue expected from the fee
• Imposing the fee would place the agency at a serious competitive disadvantage
• The service is primarily provided by the public sector
PARTIAL TAX INVESTMENT/PARTIAL COST RECOVERY:
These criteria apply to the Considerable Community (2) and Balanced Community/Individual Benefits
(3) tiers of the pyramid. Users fees may recover only partial cost for those services for which the agency
desires to manage demand.
• User fees may recover only partial cost from those individuals who cannot pay full cost due to
economic hardship
• User fees may recover only partial cost if competitive market conditions make a full cost fee
undesirable
• The following criteria are used to determine if a service should be included in these tiers, keeping in
mind that a service does not have to meet every criterion:
✓ Services benefit those who participate but the community at large also benefits
✓ The level of service use attributed to a user is known
✓ Administrative costs of imposing and collecting the fee are not excessive
✓ Imposing a full cost fee would place the agency at a competitive disadvantage
✓ The service may be provided by the public sector but may also be provided by the private sector
LOW SUBSIDY/SUBSTANTIAL COST RECOVERY:
These criteria apply to the Considerable Individual Benefit tier (4) of the pyramid.
• User fees should recover the substantial cost of services benefiting specific groups or individuals
• User fees should recover the substantial cost for those services provided to persons who generate
the need for those services
• The following criteria are used to determine if a service should be included in this tier, keeping in
mind that a service does not have to meet every criterion:
✓ The individual or group using the service is the primary beneficiary
✓ The level of service use attributed to a user is known
✓ Administrative costs of imposing and collecting the fee are not excessive
✓ Imposing a substantial cost fee would not place the agency at a competitive disadvantage
✓ The service is usually provided by the private sector but may also be provided by the public
sector
NO TAX INVESTMENT/FULL COST RECOVERY:
These criteria apply to the Mostly Individual Benefit tier (5) of the pyramid.
• User fees should recover the full cost or more for a service in order to subsidize other services
provided to the community
• The following criteria are used to determine if a service should be included, keeping in mind that a
service does not have to meet every criterion:
53
65B-57
✓ Individuals or groups benefit from the service and there is little community benefit
✓ The level of service use attributable to a user is known
✓ There is excess demand for the service; therefore, allocation of limited services is required
✓ Administrative costs of imposing and collecting the fee are not excessive
✓ The service is provided at market price by the private sector
54 Q 65B-58
APPENDIX D: COMPARATIVE ANALYSIS CRITERIA
LIMITS OF COMPARATIVE DATA AND ANALYSIS
Comparative analysis (benchmarking) is an important tool allowing for comparison of certain attributes
of the City's management practices and fee structure. The process creates a deeper understanding of
alternative providers, your place in the market, and varying fee methodologies, which may be used to
enhance and improve the service delivery of parks and recreation.
It is very difficult to find exact comparable communities, because each has its own unique identity, ways
of conducting business, and differences in what populations it serves. The political, social, economic, and
physical characteristics of each community make the policies and practices of each parks and recreation
department unique. It is important to keep in mind that many park and recreation departments primarily
serve residents, others serve a large portion of non-residents, while still others cater to the tourism
market.
Despite efforts to promote uniformity in comparison, organizations often have slightly different fee
structures and associated benefits. For example, some parks and recreation departments may not report
all benefits associated with the purchase of a center membership, or may not explain the breadth of
indoor recreation spaces they have in the same way as another. The availability of detailed information
may also be limited.
Additionally, organizations do not typically define the expenditures of parks, trails, facilities, and
maintenance the same way. Agencies also vary in terms of how they organize their budget information,
and it may be difficult to assess whether or not the past year's expenses are typical for the community.
Despite these inherent limitations, the comparative analysis and fee comparisons criteria presented in
this document should be used as a catalyst for the City of PRCSA to continue to research fees, market
position, and best practices for more specific areas when they are needed.
COMPARATIVE ANALYSIS DATA SOUGHT
The communities selected for benchmarking data should be chosen primarily for their proximity and
perceived similarities to PRCSA. Requested comparative data in addition to service specific fee structure
may include:
• Values, vision, and mission of the organization
• Population and demographics
• Median household income and household size
• Prior year budget, actual expenses, and revenues for the entire department
• Prior year budget, actual expenses, and revenues for the parks and recreation divisions
• Number and square footage of Community/Recreation Centers
• Total acres of open space and developed park land
• Number of maintenance acres contracted out and maintenance description
• Total miles of Department maintained trails
• Number of indoor and outdoor pools
• Number of lighted and unlighted softball/baseball fields
• Recreation and parks department full-time employees and FTEs
Often, comparative analysis data looks to weigh pertinent data along with comparing against a "per
thousand" population calculation for categories including: total department budget, total acres,
developed acres, miles of trails, Community/Recreation Center square footage, number of pools,
number of softball/baseball fields, and recreation FTEs. Parks expenses and FTEs can be calculated per
I
65B-59U 55
developed acre. Population, demographics, median household income, and household size estimates can
be provided by the U.S. Census.
FEE COMPARISON CONSIDERATIONS
To compare fees, other factors should be considered along with the price or fee charged for a program,
rental, admission, pass, or other services. Comparative data for each fee should be included as
applicable:
• Program contact hours
• Program session length
• Student/teacher ratio
• Contractor or in-house instructional staffing
• Instructor qualifications
• Program quality
• Materials included or additional fees
• Set up/tear down and preparation time included
• Facility amenities included in admission or pass
• Programs included with admission or pass
• Towel service, locker, equipment usage included or extra
• Hours of operation or availability of service
• Peak or off peak pricing
• Packaging
• Value added amenities or services
• Service area demographics
• Tax investment versus cost recovery goals
• Use of alternative funding
56 Q
65B-60
APPENDIX E: SANTA ANA SERVICE PORTFOLIO MATRIX
Santa Ana - Service Portfolio - Master
Category of Service/Type of Service
Fit
Financial
WPeelty
Me r ket Fos Rion
Ahernati�
Coverage
Provision Strategy
cased
Fnor
High
Low
strcrtg
weak
nigh
may
Private Lessons
Film Permits
Film Permits - Public
x
x
x
x
Film Permits - Student/Public
x
x
x
x
Film Permits - Private (may include student - no
fees)
x
x
x
x
Concessions and Vending
Bean Sprouts Cafe - Zoo
FOSAZ Concessions
A,roccoments
Park Carnivals Vendor agreement
Blueray -Aquatics agreement
MatchPoint Tannic Academy - Cabrillo Tennis
Center
Special Event Services - Permitted -Private
Permits -Athletic Fields and Stadium
Facility Reservations (DYSC, Stadium, Willard)
Field Park Reservations
Equipment Rentals
Events Trailer
x
x
x
x
Showmobile
x
x
x
x
Adult Classes and Sports
Aerobics
x
x
x
x
Collaborate or Divest
Ceramics
x
x
x
x
Complementary Development
Creative Drawing
Collaborate or Divest
Creative Drawing& Illustration
Karate Do Kcal
Mindfulness & Mediation
x
x
x
x
Collaborate or Divest
Salsa Classes
xxxxA
xxx
1xxxxA
Social Ballroom & Line Dancing
Tennis - Adult Beginners
Toning w/ Silvia
=xxx
Wire Art & Jewelry
�7
65B-61 r-'F
`''P IrC
Santa Ana - Service Portfolio - Master
yoga -Chair
x
x
x
x
Yoga -Gentle
x
x
x
x
Yoga -Hatha
x
x
x
x
yoga -Introduction to (2 site)
x
x
x
x
Zomba Latin Fitness
x
x
x
x
Collaborate or Divest
Zomba w/ Laverne (2 sites)
x
x
x
x
Complementary Development
Zomba w/Maria
x
x
x
x
Complementary Development
Zomba w/Raquel
x
x
x
x
Affirm Mark t Position
Zomba w/Silvia
x
x
x
x
A rom Mar at Position
All Ages Classes and Sports
Brain Wellness -Family
x
x
x
x
Clay -Family
x
x
x
x
Complementary Development
Danza Folklorico
x
x
x
x
Complementary Development
Guitar - Basic
x
x
x
x
Complementary Development
Guitar - Intermediate
x
x
x
x
Complementary Development
Judo Jujitsu
x
x
x
x
Advance Market Position
Karate Do Kiel (2 sites)
x
x
x
x
Affirm Market Position
Karate-TKK
x
x
x
x
Complementary Development
Martial Arts (2 sites)
x
x
z
x
Complementary Development
Mindfulness Connecting Mind &Body
x
x
x
x
Music-Dosis Piano &Guitar
x
x
x
x
Complementary Development
PRIDE Program
x
x
x
x
Zomba (RW)
x
x
x
x
Complementary Development
Senior Services Partnerships
BEC/HICAP
x
x
x
x
Complementary Development
Medical Assistance
x
x
x
x
Complementary Development
Senior Legal Aid
x
x
x
x
Complementary Development
Youth Leagues
Baseball -Co-Ed Rookie
x
x
x
x
Complementary Development
Basketball -Boys
x
x
x
x
Complementary Development
Basketball - Girls
x
x
x
x
Complementary Development
Flag Football -Co-Ed
x
x
x
x
Complementary Development
Youth School Based Programs
0 ir
sse-ss
(D
Santa Ana - Service Portfolio - Master
Education Program (Zoo -school based)
x
x
x
x
OffsRe Program (Zoo school based)
x
x
x
x
Permits
Parks- Picnic Reservations
x
x
x
x
Invest, Collaborate, or Divest
Rentals (Public)
Plaza Calle Cuatro (Batres)
x
x
x
x
Rentals (Private)
El Salvador Center
x
x
x
x
Garfield Community Center
x
x
x
x
Jerome Center
x
x
x
x
Lawnbowling Clubhouse
x
x
x
x
Memorial Center
x
x
x
x
Collaborate or Divest
Roosevelt -Walker Community Center
x
x
x
x
Salgado Center
x
x
x
x
Santa Ana Senior Center
x
x
x
x
Santa Anita Center
x
x
x
x
Collaborate or Divest
Southwest Senior Center
x
x
x
x
Fisher and Santiago Cabins
x
x
x
x
Rentals (NOrrPlofR & Inter -Agency)
Boxing Tournaments
x
x
x
x
Advance Market Position
Karate Tournaments(Recreation Classes)
x
x
x
x
Affirm Market Position
Neighborhood Associations
x
x
x
x
Complementary Development
FOSAZ Rentals
x
x
x
x
FOSAZ Special Events (move to Tier 3 nonprofit
rentals)
x
x
x
x
Camps and Afterschool Programs
After School Adventures Program(ASA)
x
x
x
x
Complementary Development
Overnight Camps
x
x.
x
x
Complementary Development
Summer Day Camp(6 sites)
x
x
x
x
Complementary Development
Sari AllAges
x
x
x
x
Admissions - Special Facilities
General Zoo Admission
x
x
x
x
Senior Grant Funded Services
Senior Mobility Program
x
x
x
x
Complementary Developmem
gul
59
65B-63 r-'=
0
Santa Ana - Service Portfolio - Master
Youth Classes and Sports
Adventures with Clay
x
x
x
x
Complementary Development
Art for Kids(RW)
x
x
x
x
Complementary Development
Art Club III
x
x
x
x
Complementary Development
Badminton
x
x
x
x
Complementary Development
Ballerinas - Star
x
x
x
x
Complementary Development
Ballet(RW)
x
x
x
x
Complementary Development
Ballet- Classical(2 sites)
x
x
x
x
Ballet Folklorim-Girl Scouts
x
x
x
x
Baile Folklorim Advanced (Memorial)
x
x
x
Complementary Development
Ballet - Star (2 sites)
x
x
x
x
Complementary Development
Cartooning Fundamentals
Cheerleading
x
x
x
x
Complementary Development
Curious George Jr Workshop
x
x
x
x
Banta Polklorim
x
x
x
x
Gymnastics -Acrobatic
x
x
x
x
Complementary Development
Gymnastics -GStar Tumbling
x
x
x
x
Complementary Development
Hip HOP(2 sites)
x
x
x
x
If You Give A Mouse A Cookie
x
x
x
x
Karate Do TKK
x
x
x
x
Collaborate or Divest
Kayaking Program
x
x
x
x
Complementary Development
Multi Sport(3-Sport)
x
x
x
x
Rork Out! Workshop
Soccer Skills
x
x
x
x
Taekwondo(Novella)
x
x
x
x
Complementary Development
TennisBeginnersx
x
x
x
Complementary Development
Tennis -Intermediate
x
x
x
x
Complementary Development
TennisAdvancedx
x
x
x
Complementary Development
Zomba - Kids
x
x
x
x
Complementary Development
Preschool Classes & Sports
Ballet and Creative Dance - Kids
Complementary Development
Creative Dance (Memorial)
Complementary Development
Gymnastics -G-Star Parent-N-Me
x
x
x
x
Complementary Development
60 Q 65B-64
)mil.
Santa Ana - Service Portfolio - Master
Pre -School (Corbin Center)
Agreements (non-profit)
Community Action Partnership of Orange County
x
x
x
x
Complementary Development
Corbin Family Resource Center
x
x
x
a
Complementary Development
TKO Boxing Program
x
x
x
x
Complementary Development
Special Event Services - Permitted -Open to the
public
Special Event Permits (Large scale events)
x
x
x
x
park& Facility Use (monitored)
Work Stutl ll otems/Community Service
Internship Program
x
x
x
x
Volunteer Program
Volunteer Program
x
x
x
x
Senior Activities
Advance Care Planning Seminar
x
x
x
x
Asian American Social Club
x
x
x
x
Billiards
Beading and Origami
x
x
x
x
Bingo
Bingo- Loterfa(Mexican Bingo)
x
x
x
x
Cards/Dominoes
Chair Exercise
Chinese Opera
x
x
x
x
Choir and Guitar
Dance for Fitness
x
x
x
x
Elder Issues Seminar
Excursions - Sen
Gardening Class
x
x
x
x
Guitar Class
Healthy Aging Seminar
x
x
x
x
Holidays Around The World
Home Safety For Adults
x
x
x
x
Knitting
x
x
x
x
Lunch Prorani-Senior
•x
�1
65B-65 r-'=
G)
Santa Ana - Service Portfolio - Master
Monthly Special Events
x
x
x.
x
Music Class
x
x
x
x
Line Dancing
x
x
x
x
Quilting Club
x
x
x
x
Sewing and Fashion
x
x
x
x
Social Science -CA History
x
x
x
x
Table Tennis
x
x
x
x
Tai Chi
x
x
x
x
Technalogy Class
x
x
x
x
Walking Club
x
x
x
x
Watercoloring
x
x
x
x
Yoga
x
x
x
x
Yoga - Chair
x
I
I x
x
I
x
Zomba Gold Class
x
x
x
x
Santa Ana College Classes and Seminars for Seniors
x
x
x
x
Special Events(Open to Public)
Fiestas Patrias Festival
x
x
x
xAdvance Market Position
Fourth of July Celebration
x
x
x
x Advance Market Position
Movies in the Parks
x
x
x
aborate, or Divest
Plaza Navidena
x
x
x
Santa Ana SK Run
x
x
x.
*Invest,
Shakespeare in the Park
x
x
x
Park and Faility Use (Monitored)
Creek Side Story Time
x
x
x
x Collaborate. or Divest
Habitat Restoration Days
x
x
x
x
Nature Walks
x
x
x
x
Watershed Clean-up Days
x
x
x
x
Wellness Program (Community Gardens)
x
x
x
x
Park & Facility Use (non -monitored)