DocumentsAppendixJan 13, 2025Pages 39–73
Attachment: West Shore Parks & Recreation Society 2025 Budget and 2025-2029 Five Year Financial Plan
Full WSPRS budget package including five-year financial plan, operational and capital budgets, reserve continuity and per-municipality requisition breakdowns.
Key facts
- 2025 requisitions by member: Langford $3,422,724; Colwood $1,403,305; Highlands $209,563; Metchosin $458,620; View Royal $790,789
- Requisition % increase (2025): 3.90%
- Capital program (2025): major site maintenance and equipment replacement; total WSPR capital 2025 requested ~$1.834M (plus library capital to $1.904M)
- New initiatives: Pickleball allocation $350,000 (2025)
- Longer term five-year figures included to 2029 (requisition forecast to $7.303M total)
WSPR STAFF REPORT
TO:
West Shore Parks & Recreation Society Members
FROM:
Grant Brown, Administrator
DATE:
October 21st, 2024
SUBJECT:
2025 Budget and Requisition Request
RECOMMENDATION:
That the West Shore Parks & Recreation Society Members review and approve the West Shore Parks & Recreation Society 2025 budget and requisition request as presented.
BACKGROUND:
On October 10th, 2024, the West Shore Parks & Recreation Society Board of Directors moved THAT THE DRAFT 2025 WSPRS BUDGET BE PRESENTED TO COUNCIL MEMBERS FOR APPROVAL.
This package contains the above-noted financial information for the West Shore Parks & Recreation Society. The package has been divided into sections to aid in analysis and includes the following: Five Year Consolidated Financial Plan, Budget Comparison, Capital Summary, 5-Year Capital Plan, Reserve Continuity, Converted Assessments, Impact to Taxation, Requisition Request, Operating Summary and the Fees and Charges updates for 2025.
DISCUSSION:
The West Shore Parks & Recreation Society is projecting a $358,124 surplus for the 2024 fiscal year. Operating surpluses contribute to the Society’s general capital reserve and the 2024 contribution ensures positive capital asset reserve balances throughout the enclosed 5-year financial plan. The major contributors to the positive 2024 financial performance include higher interest income levels from reserve funds and continued performance improvements in program areas, as well as savings due to regular staffing vacancies in some departments.
The 2025 West Shore Parks & Recreation Society’s requisition request is for $6,285,001 which is a $235,915 or 3.90% increase over the 2024 approved requisition. The 2025 requisition request is in line with the Society’s 5-year financial plan as was presented the previous year.
The 3.90% requisition increase includes a 0.26% or $15,915 increase to the operating budget and a 3.64% or $220,000 for an additional annual capital reserve contribution. The additional reserve fund contributions progress the Society closer to achieving its goal of obtaining sufficient funds for the maintenance and replacement of existing infrastructure which had a 2023 appraised value of $118,311,800.
Budget considerations for 2025
- Collectively bargained wage increases: 3%. A 1% wage increase has a value of $89,634 or a 1.40% requisition increase.
- Insurance premiums: A 10% premium increase is expected due to the continuation of a “hard” market where rates are increasing for large-value insured properties. A significant factor for WSPRS is a reduction in providers willing to quote on its insurance needs, resulting in a less competitive market.
- Annual utility rate increases: 5 – 15% expected utility rate increases. Energy conservation upgrades have offset much of this.
The proposed 2025 – 2029 Financial Plan includes the following:
Non-discretionary increase in expenses: $325,376:
- 3% collectively bargained wage increases: $268,903
- Insurance premium increases: $56,473
The conversion of two auxiliary positions to regular status to provide greater operational stability and support for programs. This includes the addition of a program assistant in the arenas and special events department, as well as a facility maintenance worker at the Q Centre Arena.
The addition of 3 new regular positions to further support the services currently offered, as well as the continued performance improvements to services in the proposed 2025 budget. These include a regular part time aquatics programmer, a parks maintenance worker and a systems assistant. These positions will be internally funded by the aforementioned performance improvements for 2024 which project revenues to be $540,041 greater than budgeted and have been included in 2025’s budgeted revenue expectations.
Increased reserve contributions:
- A continued annual $60,000 increase to the capital reserve transfer as approved by the owners in 2021.
- A $10,000 increase to the fitness equipment reserve based on the value of recent equipment replacements.
- A $10,000 increase to the school bus replacement reserve based on replacement pricing.
- The establishment of a velodrome artificial turf replacement reserve, with an annual contribution of $40,000, to fund the Society’s obligation towards the scheduled replacement in 2030 in partnership with the West Shore Rugby Football Club.
- The establishment of a new initiatives reserve, with an annual contribution of $100,000, enabling the Society to fund new capital projects from internal sources, thus reducing the necessity to request further tax funds from the members when infrastructure grants require matching funds.
Fees and charges increase, effective September 2025.
- Average increases as follows:
- Admissions 4.14%
- Indoor facilities 4.10%
- Arenas 4.10%
- Outdoor facilities 5.06%
- Golf 2.46%
- Average increases as follows:
2025 capital plan
The 2025 capital plan includes a number of projects and funding sources.
Note: approved projects not completed in 2024 are noted as carried forward for 2025.
Increase and impact to each municipality
As per the West Shore Parks, Recreation and Community Services Agreement, which governs the members’ obligations as participants in the WSPRS, the requisition amounts attributed to each member is proportioned based on their converted assessment values as provided by each members’ financial officer on an annual basis.
FINANCIAL IMPLICATIONS:
The 2025 budget and requisition request of $6,285,001 is an increase of $235,915 or 3.90% over the approved 2024 budget requisition.
Grant Brown, Administrator
2025 BUDGET — 2025-2029 Five Year Financial Plan
Requisitions (2025–2029)
| Municipality | 2025 | 2026 | 2027 | 2028 | 2029 |
|---|---|---|---|---|---|
| Colwood | (1,403,305) $ | (1,458,034) $ | (1,513,439) $ | (1,570,950) $ | (1,630,646) $ |
| Highlands | (209,563) $ | (217,736) $ | (226,010) $ | (234,598) $ | (243,513) $ |
| Langford | (3,422,724) $ | (3,556,210) $ | (3,691,346) $ | (3,831,617) $ | (3,977,219) $ |
| Metchosin | (458,620) $ | (476,506) $ | (494,613) $ | (513,409) $ | (532,918) $ |
| View Royal | (790,789) $ | (821,629) $ | (852,851) $ | (885,260) $ | (918,899) $ |
| Total | (6,285,001) $ | (6,530,116) $ | (6,778,260) $ | (7,035,834) $ | (7,303,196) $ |
- REQUISITION % INCREASE: 2025 = 3.90%, 2026 = 3.90%, 2027 = 3.80%, 2028 = 3.80%, 2029 = 3.80%
- WSPR Facilities Master Plan funding: (140,000) (note shown in plan)
Consolidated Operational Revenues (2025–2029) — Selected categories
| Category | 2025 | 2026 | 2027 | 2028 | 2029 |
|---|---|---|---|---|---|
| Finance | (270,471) | (281,020) | (291,699) | (302,783) | (314,289) |
| Food & Beverage | (391,725) | (407,002) | (422,468) | (438,522) | (455,186) |
| Maintenance | (326,902) | (339,651) | (352,558) | (365,955) | (379,861) |
| Marketing | (30,334) | (31,517) | (32,714) | (33,957) | (35,248) |
| Parks | (137,386) | (142,744) | (148,168) | (153,799) | (159,643) |
| Programs | (7,435,314) | (7,725,291) | (8,018,852) | (8,323,569) | (8,639,864) |
| Reception | (67,219) | (69,841) | (72,495) | (75,249) | (78,109) |
| Total Operational Revenues | (8,659,351) | (8,997,066) | (9,338,954) | (9,693,834) | (10,062,200) |
Consolidated Operational Expenses (2025–2029) — Selected categories
| Category | 2025 | 2026 | 2027 | 2028 | 2029 |
|---|---|---|---|---|---|
| Administration | 690,407 | 571,873 | 593,604 | 616,161 | 639,575 |
| Finance | 1,124,770 | 1,168,636 | 1,213,044 | 1,259,140 | 1,306,987 |
| Food & Beverage | 264,266 | 274,573 | 285,006 | 295,837 | 307,078 |
| Human Resources | 419,453 | 435,811 | 452,372 | 469,562 | 487,406 |
| Maintenance | 4,004,669 | 4,160,851 | 4,318,963 | 4,483,084 | 4,653,441 |
| Marketing | 28,250 | 29,352 | 30,467 | 31,625 | 32,827 |
| Parks | 1,350,808 | 1,403,489 | 1,456,822 | 1,512,181 | 1,569,644 |
| Programs | 5,339,809 | 5,548,061 | 5,758,888 | 5,977,725 | 6,204,879 |
| Reception | 767,339 | 797,266 | 827,562 | 859,009 | 891,651 |
| Transfer to Fitness Equipment Reserve | 110,000 | 110,000 | 110,000 | 110,000 | 110,000 |
| Transfer to Electronic Sign Reserve | 10,000 | 10,000 | 10,000 | 10,000 | 10,000 |
| Transfer to Electric car charging stations | 2,000 | 2,000 | 2,000 | 2,000 | 2,000 |
| Transfer to IT Reserve | 15,000 | 15,000 | 15,000 | 15,000 | 15,000 |
| Transfer to Turf Replacement Reserve | 30,000 | 30,000 | 30,000 | 30,000 | 30,000 |
| Transfer to Velodrome turf replacement | 40,000 | 40,000 | 40,000 | 40,000 | 40,000 |
| Transfer to Bus Reserve | 40,000 | 40,000 | 40,000 | 40,000 | 40,000 |
| Transfer to General Capital | 847,581 | 890,270 | 933,486 | 978,344 | 1,024,907 |
| Total Operational Expenses | 15,084,352 | 15,527,182 | 16,117,214 | 16,729,668 | 17,365,395 |
- Annual (Surplus) / Deficit (2025–2029): 0 each year in the plan.
Capital Funding and Expenses (summary 2025–2029)
CAPITAL FUNDING (selected lines, negative numbers indicate funding sources):
- Equipment Replacement Reserve: (50,000) (2025); - (2026); (120,000) (2027); (400,000) (2028); - (2029)
- General Capital Reserve: (1,784,000) (2025); (1,028,500) (2026); (1,009,000) (2027); (1,079,500) (2028); (1,087,500) (2029)
- Library Capital Reserve: (70,000) (2025); (70,000) (2026); (50,000) (2027); (20,000) (2028); (40,000) (2029)
- Government Grants and Contributions: - (2025); (1,904,000) (2026); (1,098,500) (2027); (1,179,000) (2028); (1,499,500) (2029)
CAPITAL EXPENSES (selected totals):
- Equipment Replacement Expenses: 50,000 (2025); - (2026); 120,000 (2027); 400,000 (2028); - (2029)
- Major site Maintenance Expenses: 1,434,000 (2025); 1,028,500 (2026); 1,009,000 (2027); 1,079,500 (2028); 1,087,500 (2029)
- Library Capital Expenditures: 70,000 (2025); 70,000 (2026); 50,000 (2027); 20,000 (2028); 40,000 (2029)
- New Initiative Expenses (Pickleball): 350,000 (2025)
- Total WSPR capital (2025): 1,834,000; (2026): 1,028,500; (2027): 1,129,000; (2028): 1,479,500; (2029): 1,087,500
Financial Plan Balance: 0 for each year (2025–2029)
Budget Comparison (2023–2025) — Selected extracts
Requisitions (comparison)
| Municipality | 2023 | 2024 | 2025 |
|---|---|---|---|
| Colwood | (1,268,583) $ | (1,357,564) $ | (1,403,305) $ |
| Highlands | (209,377) $ | (211,580) $ | (209,563) $ |
| Langford | (3,137,471) $ | (3,276,205) $ | (3,422,724) $ |
| Metchosin | (432,640) $ | (435,092) $ | (458,620) $ |
| View Royal | (768,358) $ | (768,644) $ | (790,789) $ |
| Total | (5,816,429) $ | (6,049,086) $ | (6,285,001) $ |
- REQUISITION % INCREASE: 2023 = 5.00% ; 2024 = 4.00% ; 2025 = 3.90%
Operational Revenues (Selected categories, comparison 2023–2025)
| Category | 2023 | 2024 | 2025 |
|---|---|---|---|
| Finance | (73,156) | (65,393) | (270,471) |
| Food & Beverage | (425,468) | (413,151) | (391,725) |
| Maintenance | (211,443) | (286,227) | (326,902) |
| Marketing | (20,000) | (34,624) | (30,334) |
| Parks | (58,172) | (121,879) | (137,386) |
| Programs | (6,178,577) | (6,878,317) | (7,435,314) |
| Reception | (52,731) | (54,979) | (67,219) |
| Total Operational Revenues | (7,019,547) | (7,854,570) | (8,659,351) |
Operational Expenses (Selected categories, comparison 2023–2025)
| Category | 2023 | 2024 | 2025 |
|---|---|---|---|
| Administration | 590,381 | 893,002 | 690,407 |
| Finance | 918,990 | 996,212 | 1,124,770 |
| Food & Beverage | 283,694 | 259,752 | 264,266 |
| Human Resources | 258,106 | 378,326 | 419,453 |
| Maintenance | 3,598,796 | 3,765,826 | 4,004,669 |
| Marketing | 28,250 | 31,800 | 28,250 |
| Parks | 1,054,442 | 1,095,561 | 1,350,808 |
| Programs | 4,765,710 | 4,963,534 | 5,339,809 |
| Reception | 684,026 | 645,062 | 767,339 |
| Transfer to Fitness Equipment Reserve | 80,000 | 100,000 | 110,000 |
| Transfer to Bus Reserve | 20,000 | 30,000 | 40,000 |
| Transfer to General Capital | 498,581 | 687,581 | 847,581 |
| Total Operational Expenses | 12,835,976 | 13,903,656 | 15,084,352 |
- Annual Surplus/(Deficit): 0 for 2023–2025 in the plan.
2025 CAPITAL SUMMARY (high level)
Major Site Repairs & Maintenance and other capital projects are included in the 2025 capital program. Selected highlights and totals are provided further in the 5-Year Capital Plan section.
5-Year Capital Plan (2025–2029)
The 5-Year Capital Plan is organized by major site maintenance, parks maintenance, fleet replacements, new initiatives and library capital. Below are the project line items and totals as presented.
Major Site Maintenance (select items and totals)
| Project | 2025 | 2026 | 2027 | 2028 | 2029 |
|---|---|---|---|---|---|
| Preventative Electrical maintenance | 12,500 | 12,500 | 40,000 | 12,500 | 12,500 |
| Centennial centre double door oak room | 8,000 | ||||
| Clubhouse air handling | 250,000 | ||||
| Clubhouse hot water tank | 10,000 | ||||
| Clubhouse roof | 20,000 | ||||
| Cottage roof | 40,000 | ||||
| ISF Cladding | 200,000 | ||||
| JDF Arena chiller | 300,000 | ||||
| Pool boiler | 370,000 | ||||
| Q centre rubber flooring | 200,000 | ||||
| Q centre seating | 500,000 | ||||
| Seniors roof | 450,000 | ||||
| Weightroom equipment | 400,000 | ||||
| Major site maintenance total | 793,000 | 814,500 | 815,000 | 987,500 | 625,500 |
Major Parks Maintenance (select items and totals)
| Project | 2025 | 2026 | 2027 | 2028 | 2029 |
|---|---|---|---|---|---|
| Parks fencing | 10,000 | ||||
| Lower park field transformer | 80,000 | ||||
| Field fencing | 50,000 | ||||
| Field lights | 50,000 | ||||
| Roadway repair | 45,000 | 45,000 | 45,000 | 45,000 | 45,000 |
| Sign LED front | 100,000 | ||||
| Water closet man holes | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 |
| Curb painting/replacement | 5,000 | 5,000 | 5,000 | 5,000 | |
| Major parks maintenance total | 80,000 | 152,000 | 135,000 | 84,000 | 263,000 |
Fleet and Equipment (select items and fleet totals)
| Project / Equipment | 2025 | 2026 | 2027 | 2028 | 2029 |
|---|---|---|---|---|---|
| ZAMBONI (Electric) | 300,000 | 180,000 | |||
| TORO 4500 (carry forward from 2024) | 138,000 | ||||
| TORO Workman HD (carry forward from 2024) | 52,000 | 32,000 | |||
| TORO Triplex | 37,000 | ||||
| TORO Greensmaster 3150 | 37,000 | ||||
| Blue bird school bus | 120,000 | ||||
| Fleet total | 611,000 | 62,000 | 179,000 | 408,000 | 199,000 |
New Initiatives
- Pickleball (2025): 350,000
- New initiatives total (2025): 350,000
Total WSPR capital (by year)
| Year | Total WSPR capital | Library total | Total capital including Library |
|---|---|---|---|
| 2025 | 1,834,000 | 70,000 | 1,904,000 |
| 2026 | 1,028,500 | 50,000 | 1,078,500 |
| 2027 | 1,129,000 | 20,000 | 1,149,000 |
| 2028 | 1,479,500 | 40,000 | 1,519,500 |
| 2029 | 1,087,500 | - | 1,087,500 |
Reserve Continuity (2024–2029)
Equipment Replacement Reserve and General Capital Reserve (selected continuity)
| Year | Equipment Replacement Reserve - Opening Balance | Contributions | Less: Expenses | Ending Balance |
|---|---|---|---|---|
| 2024 | 168,730 $ | 187,000 | - | 355,730 |
| 2025 | 355,730 | 247,000 | (50,000) | 552,730 |
| 2026 | 552,730 | 247,000 | (1,028,500) | 799,730 |
| 2027 | 799,730 | 247,000 | (120,000) | 926,730 |
| 2028 | 926,730 | 247,000 | (400,000) | 773,730 |
| 2029 | 773,730 | 247,000 | - | 1,020,730 |
| Year | General Capital Reserve - Opening Balance | Contributions | Less: Expenses | Ending Balance |
|---|---|---|---|---|
| 2024 | 2,565,393 $ | 687,581 | (1,720,130) | 1,532,844 |
| 2025 | 1,532,844 | 847,581 | (1,784,000) | 954,549 |
| 2026 | 954,549 | 890,270 | (1,028,500) | 816,319 |
| 2027 | 816,319 | 933,486 | (1,009,000) | 740,805 |
| 2028 | 740,805 | 978,344 | (1,079,500) | 639,649 |
| 2029 | 639,649 | 1,024,907 | (1,087,500) | 577,056 |
(2024 - 2029 Reserve Continuity summarized above)
Converted Assessment Totals
(Section header included in package; detailed converted assessment totals provided in source material.)
Impact to Taxation
(Impact to Taxation section included in package; detailed municipal impact and per-capita costing calculations are provided in the plan materials.)
Requisition Request and Per Capita Cost
(Section header included in package. Requisition request for 2025: $6,285,001.)
Operating Income and Summary (selected extracts)
Revenue and Expense Summary by Category (selected lines)
- Programs - Revenue (Year to Date Aug 31): (4,955,981) $ (2024) vs (4,606,718) $ (2023)
- Programs - Expenses (Year to Date Aug 31): 3,643,921 $ (2024) vs 3,343,385 $ (2023)
- Programs - Net Operations (Year to Date Aug 31): (1,312,060) $ (2024) vs (1,263,333) $ (2023)
(Full category-level Revenue and Expense Summary by Category contained in the package; excerpted above.)
Financial Totals (selected)
| Item | 2023 | 2024 (projection) | 2025 (Budget) |
|---|---|---|---|
| Total Revenues | (5,887,626) | (5,379,099) | (7,019,539) / (see table) |
| Total Expenses | 9,036,579 | 8,371,010 | 12,835,968 / (see table) |
| Net (surplus/deficit) | 3,148,953 | 2,991,911 | 5,816,429 (per plan) |
- Note: The operating statements contain month-by-month, year-to-date (Aug 31), projection and budget comparisons for many program areas (JDF Arena, Q Centre, Pool, Fitness, Parks & Maintenance, Administration, Finance, Reception, Food & Beverage, etc.). See the Operating Income and Summary tables for detailed line items and variances.
Capital Development (selected items & library capital)
- Library Capital Building (95-25-125-0205): Budgeted expenses shown in plan for future years (2025–2029).
- SI Ravens Colwood Grant (95-25-200-0306) and Skate Park (95-25-810-0304) entries included in capital development schedule.
Deficit / (Surplus)
- Deficit / (Surplus) Before Capital (per plan): 2024 projection: (358,124) surplus; 2025–2029 balanced to 0 in the five year plan.
2025 - 2026 Fees and Charges
- Fees and charges changes for 2025–2026 are included in the plan; effective September 2025 average increases summarized earlier (Admissions 4.14%, Indoor facilities 4.10%, Arenas 4.10%, Outdoor facilities 5.06%, Golf 2.46%).
Appendices / Additional Attachments
- Detailed line-by-line operating income and expense tables (current month, year-to-date Aug 31, budget) for all program and facility categories are included in the package for review (JDF Arena, Q Centre, Indoor Sports Complex, Facility Bookings, Fitness, Golf, Pool, Sports, Community Recreation, Arts & Culture, Licensed Care, Pre-school to Youth, Community Development, Parks & Maintenance, Administration, Food & Beverage, etc.).
End of extracted and reformatted material for pages 39–73.
