B-2023-003 2024-Non-Reverting-Operating-Budgets-User-FeesRESOLUTION B-2023-003
A RESOLUTION OF THE CARMEL/CLAY BOARD OF PARKS AND RECREATION
ADOPTING THE 2024 NON-REVERTING OPERATING BUDGETS AND USER FEES
WHEREAS, the Carmel/Clay Board of Parks and Recreation (the “Park Board”) is a political
subdivision created and authorized to administer the Carmel/Clay Department of Parks and Recreation
(“the Department”) pursuant to that certain agreement entitled “Interlocal Cooperation Agreement”
signed by the respective authorized officials of Clay Township, Hamilton County, Indiana and City of
Carmel, Indiana on July 30, 2002 and effective January 1, 2003, as amended from time to time; and
WHEREAS, the Park Board, pursuant to the Interlocal Cooperation Agreement, is required to
prepare and submit its annual budgets to the Common Council of the City of Carmel and Clay Township
Board; and
WHEREAS, the Interlocal Cooperation Agreement and Indiana Code Section 36-10-3-11 grants
the Park Board authority to engage in self-supporting activities; and
WHEREAS, the Indiana Code Section 36-10-3-22 grants the Park Board authority, when
necessary, to charge a reasonable fee for the use of park and recreation facilities and programs; and
WHEREAS, the Park Board’s Revenue Policy, last amended by Resolution P-2014-003 on
September 9, 2014, identifies User Fees requiring Park Board approval; and
WHEREAS, it is prudent and proper for the Park Board to review and establish User Fees as part
of the annual budget process; and
WHEREAS, the Park Board’s Finance Committee has reviewed the Non-Reverting Operating
Budgets and User Fees to ensure the financial needs of the Department are adequately met and
recommends approval.
NOW, THEREFORE, BE IT RESOLVED that the foregoing recitals are hereby adopted and affirmed
as if set fully forth herein; and
FURTHER RESOLVED that the Carmel/Clay Board of Parks and Recreation hereby adopts the
2024 Non-Reverting Operating Budgets for the Extended School Enrichment Fund (108), Monon
Community Center Fund (109), and Parks and Recreation Facilities Fund (110) as set forth in Exhibits A
through C attached hereto and incorporated herein by this reference; and
FURTHER RESOLVED that the Carmel/Clay Board of Parks and Recreation hereby approves the
2024 User Fees effective January 1, 2024, as set forth in Exhibit D attached hereto and incorporated
herein by this reference.
APPROVED AND ADOPTED by the Carmel/Clay Board of Parks and Recreation this 12th day of
September 2023 by a vote of __7__ ayes and __0__ nays.
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
Resolution B-2023-003 Page 2
CARMEL/CLAY BOARD OF PARKS AND RECREATION
Richard F. Taylor III, President X
Aye Nay
Jenn Kristunas, Vice-President X
Aye Nay
Lin Zheng, Treasurer X
Aye Nay
Linus Rude, Secretary X
Aye Nay
James D. Garretson X
Aye Nay
Carrie Holle Absent
Aye Nay
Joshua A. Kirsh X
Aye Nay
Kristin Kouka X
Aye Nay
Mark Westermeier Absent
Aye Nay
CERTIFICATION
I certify under the penalties of perjury that the foregoing members of the Carmel/Clay Board of Parks
and Recreation voted as indicated above at a public meeting on September 12, 2023.
Richard F. Taylor III, President
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
108: EXTENDED SCHOOL ENRICHMENT
ACCOUNT TITLE 2022 ACTUAL 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
OPERATING REVENUES
0345040 Park Department Fees $4,401,419.54 $4,323,750.00 $5,154,750.00 $831,000.00 19%
0360010 Miscellaneous Revenues $0.00 $1,000.00 $1,000.00 $0.00 0%
0361020 Interest on Sweep Acct $57,328.47 $0.00 $0.00 $0.00 #DIV/0!
0367000 Contributions & Gifts $202.95 $1,000.00 $1,000.00 $0.00 0%
TOTAL OPERATING REVENUES $4,458,950.96 $4,325,750.00 $5,156,750.00 $831,000.00 19%
FEE WAIVERS (not included in Total Revenues)
Before & After School Waivers $85,297.50 $115,000.00 $115,000.00 $0.00 0%
Summer Camp Waivers $270.00 $10,000.00 $10,000.00 $0.00 0%
TOTAL FEE WAIVERS $85,567.50 $125,000.00 $125,000.00 $0.00 0%
TOTAL REVENUES $4,458,950.96 $4,325,750.00 $5,156,750.00 $831,000.00 19%
PERSONAL SERVICES
4110000 Full Time Regular $827,919.91 $996,861.00 $1,124,176.00 $127,315.00 13%22 FT positions; 4% allowance for merit increase
4111000 Part Time $1,198,871.99 $1,210,200.00 $1,621,941.00 $411,741.00 34%Based on current trends and increased pay for PT staff in order to
remain competitive
4112000 Overtime $13,019.00 $15,350.00 $15,350.00 $0.00 0%
4120000 Deferred Compensation $38,135.38 $30,933.00 $30,706.00 ($227.00)-1%Based on current participation, taking into consideration employer
match based on years of service
4121000 Employer's Share of FICA $121,450.06 $112,465.00 $171,150.00 $58,685.00 52%6.2% of FT, PT & OT
4122000 Employer's Share of H-Ins $303,428.62 $331,597.00 $378,805.00 $47,208.00 14%Based on current enrollment (+4 from 2023) with 5% premium
increase per City HR
4122100 Disability Insurance $1,640.04 $4,150.00 $4,683.00 $533.00 13%Based on formula provided by City HR; assuming no rate increase
from 2023
4122200 Life Insurance $762.20 $1,755.00 $1,980.00 $225.00 13%22 FT employees @ $90 each; no rate increase from 2023
4123002 Civilian PERF $119,173.50 $141,506.00 $159,654.00 $18,148.00 13%14.2% of FT & OT (11.2% pension + 3% annuity); rate established by
INPRS; no rate increase from 2023
4124000 Employer's Share of Medicare $28,410.60 $26,313.00 $40,077.00 $13,764.00 52%1.45% of FT, PT & OT
4128000 Tuition Reimbursement $25,000.00 $25,000.00 #DIV/0!
TOTAL PERSONAL SERVICES $2,652,811.30 $2,871,130.00 $3,573,522.00 $702,392.00 24%
Resolution B-2023-003 Exhibit A Fund 108 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
ACCOUNT TITLE 2022 ACTUAL 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
SUPPLIES
4230100 Stationary & Printed Materials $385.00 $1,500.00 $1,500.00 $0.00 0%
4230200 Office Supplies $6,242.26 $12,600.00 $12,600.00 $0.00 0%
4239012 Safety Supplies $3,797.90 $10,000.00 $10,000.00 $0.00 0%
4239039 General Program Supplies $84,593.49 $142,000.00 $161,690.00 $19,690.00 14%Arts & crafts, participant awards, etc.; accounts for increased cost of
supplies and services
4239040 Food & Beverages $49,144.86 $185,000.00 $185,000.00 $0.00 0%
Before/after school snacks purchased from school district
4239099 Other Miscellaneous $30,891.64 $7,100.00 $7,100.00 $0.00 0%
TOTAL SUPPLIES $175,055.15 $358,200.00 $377,890.00 $19,690.00 5%
OTHER SERVICES & CHARGES
4340000 Legal Fees $1,149.00 $11,000.00 $11,000.00 $0.00 0%
4340700 Medical Fees (Drug Tests)$5,115.00 $20,750.00 $5,500.00 ($15,250.00)-73%Budgeting closer to 2022 actuals and 2023 trends
4340800 Program Contractors $3,075.00 $8,700.00 $11,500.00 $2,800.00 32%Adding enrichment specials which will utilize contractors
4341955 Info Sys Maint/Contracts $53,638.41 $25,000.00 $55,000.00 $30,000.00 120%Budgeting closer to 2022 actuals and 2023 trends (HRIS -
Payroll/timekeeping/recruitment - software; Purchasing Software)
4341990 Criminal Background Checks $2,923.00 $4,575.00 $4,575.00 $0.00 0%
4341991 Marketing & Promotions $17,959.50 $20,400.00 $20,400.00 $0.00 0%
4341999 Other Professional Fees $334,570.57 $110,000.00 $200,000.00 $90,000.00 82%Payment processing fees, payroll fees, bookkeeping services
4343000 Travel Fees & Expenses $4,539.08 $47,118.00 $27,958.00 ($19,160.00)-41%
4343006 Bus Trips $167,155.00 $287,591.00 $287,591.00 $0.00 0%Based on bus contract; expect 2023 total expense to be close to
amount budgeted
4343007 Field Trips $47,285.10 $118,177.00 $118,177.00 $0.00 0%Summer camp & school's out field trips, including admission fees for
MCC/Waterpark
4344100 Cellular Phone Fees $19,014.97 $10,500.00 $20,000.00 $9,500.00 90%Tablet cell service for check-in/out of students
4345000 Printing (Not Office Supplies)$3,580.03 $700.00 $500.00 ($200.00)-29%
4346000 Classified Advertising $7,357.75 $36,350.00 $40,000.00 $3,650.00 10%Increased recruitment efforts per Talent Acquisition Manager
4347500 General Insurance $0.00 $1,000.00 $1,000.00 $0.00 0%
4350000 Equipment Repairs & Maint.$5,987.76 $9,000.00 $9,000.00 $0.00 0%
4350900 Other Contractual Services $28,711.60 $196,000.00 $196,000.00 $0.00 0%Facility rentals (Middle Schools, JPP, Wilfong, MCC)
4353004 Copier $3,836.67 $2,500.00 $4,000.00 $1,500.00 60%Budgeting closer to 2022 actuals and 2023 trends
4355200 Subscriptions $10,666.23 $5,000.00 $11,000.00 $6,000.00 120%ESE's share of timeclock, requisition & marketing software
subscriptions
4355300 Organization & Membership Dues $2,730.00 $3,180.00 $3,180.00 $0.00 0%
4356004 Staff Clothing $10,733.25 $9,675.00 $9,675.00 $0.00 0%
4356005 Participant Clothing $6,788.75 $6,500.00 $16,000.00 $9,500.00 146%Summer camp participant t-shirts
4357003 Internal Instruction Fees $2,835.00 $5,366.00 $4,220.00 ($1,146.00)-21%
Resolution B-2023-003 Exhibit A Fund 108 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
ACCOUNT TITLE 2022 ACTUAL 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
4357004 External Instructional Fees $16,308.17 $7,200.00 $17,900.00 $10,700.00 149%Budgeting closer to 2022 actuals and 2023 trends (External training
needs for staff; Indiana Center for Prevention; American Red Cross;
Purple Ink)
4358300 Other Fees & Licenses $800.00 $0.00 $0.00 $0.00 #DIV/0!
4358400 Refunds, Awards & Indemnities $15,268.18 $17,500.00 $17,500.00 $0.00 0%
4359000 Special Projects $11,225.65 $0.00 $12,000.00 $12,000.00 #DIV/0!Budgeting closer to 2022 actuals and 2023 trends (Employee
appreciation, etc.)
TOTAL OTHER SERVICES & CHARGES $783,253.67 $963,782.00 $1,103,676.00 $139,894.00 15%
CAPITAL OUTLAY
4460708 West Park $0.00 $0.00 $0.00 $0.00 -
4463000 Furniture & Fixtures $0.00 $0.00 $0.00 $0.00 #DIV/0!
4463200 Computer Equipment $8,658.96 $18,500.00 $18,500.00 $0.00 0%
4463202 Software $2,638.68 $0.00 $2,700.00 $2,700.00 - Budgeting closer to 2022 actuals and 2023 trends
TOTAL CAPITAL OUTLAY $11,297.64 $18,500.00 $21,200.00 $2,700.00 15%
TOTAL EXPENSES $3,622,417.76 $4,211,612.00 $5,076,288.00 $864,676.00 21%
NET REVENUE/(LOSS)$836,533.20 $114,138.00 $80,462.00 ($33,676.00)-30%
Cost Recovery 123%103%102%
Resolution B-2023-003 Exhibit A Fund 108 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
109: MONON COMMUNITY CENTER
ACCOUNT TITLE 2022 ACTUAL 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
OPERATING REVENUES
313000 Sales Tax Collected $17,672.87 $27,790.00 $25,000.00 ($2,790.00)-10%7% sales tax collected on rentals, concessions & merchandise
sales
345040 Park Department Fees $129,297.40 $210,000.00 $210,000.00 $0.00 0%Registration fees from recreation programs
346020 Facility Rentals $80,055.23 $68,000.00 $68,000.00 $0.00 0%
346025 Shelter Rentals $89,113.22 $85,000.00 $115,000.00 $30,000.00 35%Income from cabana rentals (added 10 Cabanas in 2023); WP
Party Shelter
346030 Food Service Revenue $195,444.37 $245,000.00 $220,000.00 ($25,000.00)-10%Consistent with multi-year trending
346040 Aquatics Programs $158,879.50 $210,000.00 $210,000.00 $0.00 0%
346050 Fitness Programs $210,928.00 $185,000.00 $225,570.00 $40,570.00 22%Personal training; wellness programs
346085 KidZone Fees $0.00 $0.00 $0.00 $0.00 #DIV/0!
346100 Special Events $0.00 $0.00 $0.00 $0.00 #DIV/0!
346105 Hosted Events $0.00 $0.00 $0.00 $0.00 #DIV/0!
346110 Therapeutic Rec Programs $60,767.35 $50,000.00 $63,000.00 $13,000.00 26%Budgeting closer to 2023 trends
346115 Annual Passes $40,436.33 $47,208.00 $50,000.00 $2,792.00 6%Based on projected recovery estimates
346116 Corporate Annual Passes $16,924.00 $10,572.00 $10,000.00 ($572.00)-5%Based on projected recovery estimates
346120 Season Passes $43,545.00 $68,000.00 $68,000.00 $0.00 0%
346125 Monthly Passes $3,354,265.74 $3,137,280.00 $3,500,000.00 $362,720.00 12%Based on projected recovery estimates
346130 Corporate Monthly Passes $185,208.36 $273,360.00 $275,000.00 $1,640.00 1%Based on projected recovery estimates
346135 Value Passes $47,541.21 $58,080.00 $60,000.00 $1,920.00 3%Based on projected recovery estimates
346140 Daily Passes $1,406,062.00 $1,389,000.00 $1,500,000.00 $111,000.00 8%Based on projected recovery estimates
346145 Contractor Commissions $8,948.94 $8,750.00 $8,750.00 $0.00 0%Includes vending machine; contractor commissions from WP
346150 Merchandise Sales $9,768.00 $10,000.00 $12,000.00 $2,000.00 20%Sunscreen, locks, etc. at Waterpark
360010 Miscellaneous Revenues $16,176.41 $37,700.00 $39,500.00 $1,800.00 5%Consistent with multi-year trending
361030 Interest on Sweep Account $84,010.25 $0.00 $0.00 $0.00 #DIV/0!
367000 Contributions, Gifts & Grants $12,000.00 $15,000.00 $15,000.00 $0.00 0%
TOTAL OPERATING REVENUES $6,167,044.18 $6,135,740.00 $6,674,820.00 $539,080.00 9%
FEE WAIVERS (not included in Total Revenues)
Pass Waivers Granted $11,614.00 $75,000.00 $75,000.00 $75,000.00 100%
Program Waivers Granted $0.00 $1,500.00 $1,500.00 $1,500.00 100%
TOTAL FEE WAIVERS $11,614.00 $76,500.00 $76,500.00 $76,500.00 100%
TOTAL REVENUES $6,167,044.18 $6,135,740.00 $6,674,820.00 $539,080.00 9%
PERSONAL SERVICES
Resolution B-2023-003 Exhibit B Fund 109 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
ACCOUNT TITLE 2022 ACTUAL 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
4110000 Full Time Regular $758,682.10 $940,168.00 $948,398.00 $8,230.00 1%Funds 17 FT positions (One Facility Technician funded by
1125); 4% allowance for merit pay increase
4111000 Part Time $1,307,285.03 $1,405,060.00 $1,757,728.00 $352,668.00 25%Based on current trends and increased pay for PT staff in
order to remain competitive
4112000 Overtime $12,532.34 $12,500.00 $14,500.00 $2,000.00 16%Budgeting closer to 2023 trends
4120000 Deferred Compensation $50,183.02 $46,822.00 $58,814.00 $11,992.00 26%Based on current participation, taking into consideration
employer match based on years of service
4121000 Employer's Share of FICA $125,160.15 $148,198.00 $171,140.00 $22,942.00 15%6.2% of FT, PT & OT
4122000 Employer's Share of H-Ins $231,522.93 $372,742.00 $293,277.00 ($79,465.00)-21%Based on current enrollment (-1 from 2023) with 5%
premium increase per City HR
4122100 Disability Insurance $1,448.84 $3,913.00 $3,979.00 $66.00 2%Based on formula provided by City HR; assuming no rate
increase from 2023
4122200 Life Insurance $625.30 $1,575.00 $1,530.00 ($45.00)-3%17 FT employees @ $90 each; no rate increase from 2023
4123002 Civilian PERF $108,309.10 $134,561.00 $134,680.00 $119.00 0%14.2% of FT & OT (11.2% pension + 3% annuity); rate
established by INPRS; no rate increase from 2023
4124000 Employer's Share of Medicare $29,272.07 $32,889.00 $39,438.00 $6,549.00 20%1.45% of FT, PT & OT
4128000 Tuition Reimbursement $25,000.00 $25,000.00 $0.00
TOTAL PERSONAL SERVICES $2,625,020.88 $3,123,428.00 $3,448,484.00 $325,056.00 10%
SUPPLIES
4230100 Stationary & Printed Materials $898.00 $3,000.00 $3,000.00 $0.00 0%
4230200 Office Supplies $5,536.17 $10,000.00 $10,000.00 $0.00 0%
4235000 Building Materials $1,324.97 $10,000.00 $10,000.00 $0.00 0%
4237000 Repair Parts $3,273.06 $16,500.00 $16,500.00 $0.00 0%
4238000 Small Tools & Minor Equip.$8,174.65 $14,130.00 $14,130.00 $0.00 0%
4238900 Cleaning & Maint. Supplies $217,943.11 $206,000.00 $291,000.00 $85,000.00 41%Budgeting closer to 2022 actuals and 2023 trends; increased
cost of chlorine
4239001 Linens & Blankets $0.00 $5,000.00 $5,000.00 $0.00 0%
4239012 Safety Supplies $15,029.38 $8,000.00 $15,000.00 $7,000.00 88%Budgeting closer to 2022 actuals and 2023 trends
4239039 General Program Supplies $44,091.02 $39,600.00 $53,000.00 $13,400.00 34%Budgeting closer to 2022 actuals and 2023 trends
4239040 Food & Beverages $94,942.06 $110,000.00 $110,000.00 $0.00 0%
4239045 Retail Goods $7,397.63 $5,000.00 $7,500.00 $2,500.00 50%Budgeting closer to 2022 actuals and 2023 trends
4239099 Other $13,739.08 $16,100.00 $16,100.00 $0.00 0%
TOTAL SUPPLIES $412,349.13 $443,330.00 $551,230.00 $107,900.00 24%
OTHER SERVICES & CHARGES
4340000 Legal Fees $22,930.00 $25,000.00 $25,000.00 $0.00 0%
4340700 Medical Fees (Drug Tests)$4,325.50 $500.00 $500.00 $0.00 0%
4340800 Program Contractors $29,361.00 $54,800.00 $54,800.00 $0.00 0%
4341955 Info Sys Maint/Contracts $40,069.47 $60,000.00 $60,000.00 $0.00 0%
Resolution B-2023-003 Exhibit B Fund 109 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
ACCOUNT TITLE 2022 ACTUAL 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
4341990 Criminal Background Checks $3,811.00 $4,000.00 $4,000.00 $0.00 0%
4341991 Marketing & Promotions $131,129.10 $210,000.00 $210,000.00 $0.00 0%
4341992 Security Services $10,620.00 $12,880.00 $12,880.00 $0.00 0%
4341999 Other Professional Fees $266,511.36 $225,000.00 $225,000.00 $0.00 0%
4342100 Postage $0.00 $10,000.00 $10,000.00 $0.00 0%
4343000 Travel Fees & Expenses $12,762.47 $10,500.00 $10,500.00 $0.00 0%
4344000 Telephone Line Charges $10,974.63 $4,000.00 $4,000.00 $0.00 0%
4344100 Cellular Phone Fees $2,890.48 $3,300.00 $3,300.00 $0.00 0%
4345000 Printing (Not Office Supplies)$11,836.50 $30,000.00 $30,000.00 $0.00 0%
4346000 Classified Advertising $7,314.93 $10,000.00 $20,000.00 $10,000.00 100%Recruitment - adjusted to reflect projected spending
4347500 General Insurance $141,697.49 $140,000.00 $140,000.00 $0.00 0%
4348000 Electricity $557,029.05 $475,000.00 $475,000.00 $0.00 0%
4348500 Water & Sewer $96,533.58 $140,000.00 $140,000.00 $0.00 0%
4349000 Gas $133,204.89 $120,000.00 $120,000.00 $0.00 0%
4349500 Cable Service $3,024.38 $2,900.00 $2,900.00 $0.00 0%
4350000 Equipment Repairs & Maint.$93,643.05 $142,000.00 $142,000.00 $0.00 0%
4350100 Building Repairs & Maint.$72,819.48 $205,000.00 $205,000.00 $0.00 0%
4350101 Trash Collection $10,694.22 $8,200.00 $8,200.00 $0.00 0%
4350400 Grounds Maintenance $26,045.20 $65,000.00 $65,000.00 $0.00 -
4350600 Cleaning Services $308,381.00 $310,000.00 $342,000.00 $32,000.00 10%Increased cost of contractual cleaning services per revised
agreement
4350900 Other Cont. Services $60,531.82 $60,250.00 $60,250.00 $0.00 0%
4351000 Auto Repairs & Maintenance $124.28 $1,500.00 $1,500.00 $0.00 -
4353004 Copier $3,504.05 $2,000.00 $2,000.00 $0.00 0%
4353099 Other Rental & Leases $9,105.46 $3,650.00 $12,650.00 $9,000.00 247%Addition of fleet vehicle (small truck; Ford Rangeror
equivalent) for aquatics chemical transport and delivery
(splash pads)
4355200 Subscriptions $39,242.33 $50,250.00 $50,250.00 $0.00 0%
4355300 Organization & Membership Dues $1,738.00 $3,000.00 $3,000.00 $0.00 0%
4356004 Staff Clothing $12,292.82 $13,900.00 $15,888.00 $1,988.00 14%Budgeting closer to 2023 trends
4357003 Internal Instruction Fees $219.89 $2,700.00 $2,700.00 $0.00 0%
4357004 External Instructional Fees $9,852.46 $15,000.00 $15,000.00 $0.00 0%
4358300 Other Fees & Licenses $11,538.87 $16,300.00 $16,300.00 $0.00 0%
4358400 Refunds, Awards & Indemnities $8,132.00 $6,700.00 $6,700.00 $0.00 0%
4359000 Special Projects $12,838.98 $20,000.00 $20,000.00 $0.00 0%
4359200 Sales Tax Paid $0.00 $27,790.00 $27,790.00 $0.00 0%
TOTAL OTHERS SERVICES & CHARGES $2,168,114.81 $2,491,120.00 $2,544,108.00 $52,988.00 2%
Resolution B-2023-003 Exhibit B Fund 109 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
ACCOUNT TITLE 2022 ACTUAL 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
CAPITAL OUTLAY
4463000 Furniture & Fixtures $14,088.00 $20,000.00 $20,000.00 $0.00 -
4463200 Computer Equipment $6,578.46 $10,000.00 $10,000.00 $0.00 -
4463202 Software $3,239.52 $3,000.00 $3,000.00 $0.00
TOTAL CAPITAL OUTLAY $23,905.98 $33,000.00 $33,000.00 $0.00 -
TOTAL EXPENSES $5,234,888.30 $6,090,878.00 $6,576,822.00 $485,944.00 8%
NET REVENUE/(LOSS)$932,155.88 $44,862.00 $97,998.00 $53,136.00 118%
Cost Recovery 118%101%101%
Resolution B-2023-003 Exhibit B Fund 109 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
110: PARK & RECREATION FACILITIES FUND
ACCOUNT TITLE 2022 ACTUALS 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
REVENUES
313000 Sales Tax Collected $0.00 $700.00 $700.00 $0.00
346010 Monon Center Revenue $0.00 $0.00
345040 Park Department Fees $89,853.00 $90,000.00 $90,000.00 $0.00 Dog Park fees (700 total members)
346020 Facility Rentals $98,220.00 $90,000.00 $100,000.00 $10,000.00 Additional rental revenue from West Park shelters
360010 Miscellaneous Revenues ($404.48)$500.00 $500.00 $0.00
361030 Interest $5,139.94 $1,000.00 $1,000.00 $0.00
367000 Contributions, Gifts & Grants $0.00 $1,000.00 $1,000.00 $0.00
TOTAL REVENUES $192,808.46 $183,200.00 $193,200.00 $10,000.00
PERSONAL SERVICES
4110000 Full Time Regular $0.00 $0.00 $0.00 $0.00
4111000 Part Time $0.00 $18,000.00 $18,000.00 $0.00
4112000 Overtime $0.00 $0.00 $0.00 $0.00
4120000 Deferred Compensation $0.00 $0.00 $0.00 $0.00
4121000 Employer's Share of FICA $0.00 $1,116.00 $1,116.00 $0.00
4122000 Employer's Share of H-Ins $0.00 $0.00 $0.00 $0.00
4122100 Disability Insurance $0.00 $0.00 $0.00 $0.00
4122200 Life Insurance $0.00 $0.00 $0.00 $0.00
4123002 Civilian PERF $0.00 $0.00 $0.00 $0.00
4124000 Employer's Share of Medicare $0.00 $262.00 $262.00 $0.00
TOTAL PERSONAL SERVICES $0.00 $19,378.00 $19,378.00 $0.00
SUPPLIES
4237000 Repair Parts $757.02 $1,450.00 $1,450.00 $0.00
4238000 Small Tools & Minor Equip.$2,587.28 $0.00 $0.00 $0.00
4238900 Other Maint. Supplies $672.00 $2,500.00 $2,500.00 $0.00
4239099 Other Miscellaneous $13,551.71 $10,000.00 $10,000.00 $0.00
TOTAL SUPPLIES $17,568.01 $13,950.00 $13,950.00 $0.00
OTHER SERVICES & CHARGES
4340000 Legal Fees $0.00 $500.00 $500.00 $0.00
4341991 Marketing & Promotions $0.00 $400.00 $400.00 $0.00
4341999 Other Professional Fees $8,744.22 $6,000.00 $6,000.00 $0.00
4344000 Telephone Line Charges $8,792.21 $2,750.00 $2,750.00 $0.00
4347500 General Insurance $6,158.51 $0.00 $0.00 $0.00
Resolution B-2023-003
Exhibit C Fund 110 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
CARMEL CLAY PARKS & RECREATION
2024 BUDGET
110: PARK & RECREATION FACILITIES FUND
ACCOUNT TITLE 2022 ACTUALS 2023 BUDGET 2024 BUDGET
CHANGE FROM
2023 BUDGET NOTES
4348000 Electricity $22,777.47 $26,000.00 $26,000.00 $0.00
4348500 Water & Sewer $4,981.85 $5,450.00 $5,450.00 $0.00
4349000 Gas $5,672.86 $3,000.00 $3,000.00 $0.00
4350100 Building Repairs & Maint.$20,586.04 $11,000.00 $11,000.00 $0.00
4350101 Trash Collection $2,184.37 $2,150.00 $2,150.00 $0.00
4350400 Grounds Maintenance $26,323.36 $31,500.00 $31,500.00 $0.00
4350600 Cleaning Services $24,840.00 $26,082.00 $26,082.00 $0.00
4350900 Other Cont. Services $2,520.00 $2,400.00 $2,400.00 $0.00
4358400 Refunds, Awards & Indemnities $0.00 $600.00 $600.00 $0.00
TOTAL OTHERS SERVICES & CHARGES $133,580.89 $117,832.00 $117,832.00 $0.00
TOTAL EXPENSES $151,148.90 $151,160.00 $151,160.00 $0.00
NET INCOME $41,659.56 $32,040.00 $42,040.00 $10,000.00 Net proceeds to be reserved for future capital repairs
Cost Recovery 128%121%128%
Resolution B-2023-003
Exhibit C Fund 110 - Summary
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
Resolution B-2023-003 – Exhibit D 2024 User Fees - Page 1
Exhibit D
2024 User Fees
Section 1: Monon Community Center Pass Rates
Day Pass
A Day Pass provides access to The Waterpark (seasonal), Indoor Aquatics, Fitness Center, Track, and
Gymnasium during designated hours of operation for one (1) calendar day. Use restrictions may vary by
area.
Rate
Youth $14
Adult $17
Senior $14
Carmel residents, upon proof of residency, will receive a $3 discount off rates noted above.
In addition to the above standard Day Pass rates, the Director/CEO or Assistant Director/COO is
authorized to establish a promotional rate for Day Passes during designated dates and/or hours of
operation.
Punch Card Pass
A Punch Card Pass provides access to The Waterpark (seasonal), Indoor Aquatics, Fitness Center, Track,
and Gymnasium during designated hours of operation for up to ten (10) calendar day visits. Use
restrictions may vary by area. Punch Card Passes expire 15 months from the date of purchase.
Rate
Youth $112
Adult $136
Senior $112
Carmel residents, upon proof of residency, will receive a $24 discount off rates noted above.
Summer Season Pass
The Summer Season Pass provides seasonal access (valid the Saturday before Memorial Day through
Labor Day) to The Waterpark, Indoor Aquatics, Fitness Center, Track, and Gymnasium during designated
hours of operation.
Rate
Youth $99
Adult $147
Senior $135
Household $321
Carmel residents, upon proof of residency, will receive a $3 discount off rates noted above.
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
Resolution B-2023-003 – Exhibit D 2024 User Fees - Page 2
Monthly and Annual Passes
Monthly and Annual Passes provides access to The Waterpark (seasonal), Indoor Aquatics, Fitness
Center, Track, Gymnasium, and KidZone (childcare) during designated hours of operation. Use
restrictions may vary by area. All Monthly and Annual Passes include unlimited participation in group
fitness programs for eligible individuals. Registration fees may apply for specialty fitness or wellness
classes.
Monthly Passes require automatic payment from a checking account, savings account, or credit card.
The first month’s payment is due at the time of purchase.
Monthly Rate Annual Rate
Youth $33 $396
Adult $49 $588
Senior $45 $540
Household $107 $1,284
Carmel residents, upon proof of residency, will receive a $1/month (monthly rate) or $12 (annual rate)
discounts off rates noted above.
Legacy Senior Monthly and Annual Passes purchased prior to 1/1/15
All individuals who purchased a Monthly or Annual Senior Pass prior to January 1, 2015 shall be charged
the Youth Pass rate (see above) subject to the following conditions:
1. Annual Pass must be renewed prior to the expiration date to be eligible for renewal at Youth
rate.
2. Pass is not eligible for temporary suspension at the request of the pass holder to continue
receiving Youth rate.
3. Eligibility for Youth rate will expire upon cancellation of pass by the member, non-payment for
any reason, or action of the Park Board.
Corporate Pass Program
The Department is authorized to offer a Corporate Pass Program with discounts not to exceed 20
percent off the Monthly or Annual Pass rates (see above). Corporate Pass Program eligibility
requirements, rates, and benefits must be approved by the Director/CEO or Assistant Director/COO.
Definition of Pass Types
Youth: Age 3 to 15 years old; Children age 2 and under are admitted free when accompanied by an
adult
Adult: Age 16 to 64 years old
Senior: Age 65 years old and above
Two-Adult Household (Effective August 11, 2021): Two adults and any children under age 19, or a full-
time student (up to age 25), related to the adult and/or living in the same household* (i.e., living at the
same address).
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Resolution B-2023-003 – Exhibit D 2024 User Fees - Page 3
*A household consists of people who occupy a residential housing unit (e.g., house, apartment, condo
unit, etc.) as their principal place of residence. Group homes, nursing homes, fraternities, sororities,
non-related individuals living in an apartment for work-related purposes, or similar institutions or
situations are not eligible for a household pass, however may be eligible for participation in the
Corporate Pass Program.
Section 2: Dog Park Rates
The Director/CEO or Assistant Director/COO is authorized to establish fees for use of the dog park(s).
Section 3: Monon Community Center Rentals
Rental Fees
ROOM
RENTAL FEE
(per hour)
Multipurpose Room A (Sunday-Friday) $125
Multipurpose Room A (Saturday) $175
Multipurpose Room B (Sunday-Friday) $125
Multipurpose Room B (Saturday) $175
Multipurpose Room C (Sunday-Friday) $125
Multipurpose Room C (Saturday) $175
Program Room A $100
Program Room B $100
Program Room C $100
Gymnasium (per court) $150
Multipurpose Room West $150
Party Room A $75
Party Room B $75
Party Room C $75
All room rentals, excluding gymnasium, require a 2 hour minimum to rent.
Sales Tax
All rental fees are subject to Indiana sales tax. Sales tax is not included in the prices listed above. Tax-
exempt organizations must provide a copy of their General Sales Tax Exemption Certificate (Form ST-
105) to have sales tax waived.
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
Resolution B-2023-003 – Exhibit D 2024 User Fees - Page 4
Damage Deposit
The Director/CEO or Assistant Director/COO is authorized to establish a damage deposit for each facility
rental. Damage deposits shall be refundable, less the cost to repair any damages beyond normal wear
and tear caused by the renter. Any refunds are subject to State Board of Accounts claim procedures and
may take 3-6 weeks to process.
Indoor Aquatics and The Waterpark
The Director/CEO or Assistant Director/COO is authorized to establish rental fees for private use of the
Indoor Aquatics and The Waterpark during hours the facility is not open to the public.
Section 4: Park Shelter and Facility Rentals
Park Shelter Rental Fees
SHELTER RENTAL FEE
(per day)
Central Park
▪ East Picnic Grove Shelter #1
▪ East Picnic Grove Shelter #2
▪ Westermeier Commons Shelter #1
▪ Westermeier Commons Shelter #2
▪ Westermeier Commons Shelter #3
▪ Westermeier Commons Shelter #4
▪ North Meadow Shelter
$175
$175
$250
$250
$200
$200
$175
Lawrence W. Inlow Park
▪ North Shelter #1
▪ South Shelter #2
$250
$250
River Heritage Park $175
West Park
▪ Silo #1
▪ Silo #2
▪ Silo #3
▪ Future Shelters
$100
$100
$100
$250
Carey Grove Park
▪ North Shelter
$200
Flowing Well Park $175
Meadowlark Park
▪ East Shelter
$250
Several parks have designated community shelters that are not available for rent and are only available
on a shared, first come-first served basis. In 2024, shelters that will operate in this capacity are: Central
Park Westermeier Commons Main Shelter, West Park Main Shelter, Founders Park Shelter, Carey Grove
Park South Shelter, and Meadowlark Park West Shelter.
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756
Resolution B-2023-003 – Exhibit D 2024 User Fees - Page 5
Park Facility Rental Fees
FACILITY HOURLY
RENTAL FEE
DAILY
RENTAL FEE
(1-8 PM)
West Park
• Perelman Pavilion (Sunday-Friday)
• Perelman Pavilion (Saturday)
$150
$225
$1,000
$1,500
Founders Park
• Wilfong Pavilion (Sunday-Friday)
• Wilfong Pavilion (Saturday)
$150
$225
$1,000
$1,500
Sales Tax
All rental fees are subject to Indiana sales tax. Sales tax is not included in the prices listed above. Tax-
exempt organizations must provide a copy of their General Sales Tax Exemption Certificate (Form ST-
105) to have sales tax waived.
Damage Deposit
The Director/CEO or Assistant Director/COO is authorized to establish a damage deposit for each facility
rental. Damage deposits shall be refundable, less the cost to repair any damages beyond normal wear
and tear caused by the renter. Any refunds are subject to State Board of Accounts claim procedures and
may take 3-6 weeks to process.
DocuSign Envelope ID: C6944296-B926-4626-A124-06A7B4E3F756