HomeMy Public PortalAboutGolf Commission Packet 4.11.23Town of Brewster
2198 Main Street
Brewster, MA 02631-1898
Phone: (508) 896-3701
townmanager@brewster-ma.gov
MEMORANDUM
TO: Golf Commission
FROM: Peter Lombardi, Town Manager
CC:Jay Packett, Director of Golf Operations; Mimi Bernardo, Finance Director;
Donna Kalinick, Assistant Town Manager
RE: Proposed Business Manager Position and Golf Indirect Calculations
DATE: April 10, 2023
The potential creation of a new full-time Project Manager position and its inclusion in
the FY24 Golf Department budget was first discussed with the Golf Commission in
November 2022 when the Finance Team presented their inaugural 5-year financial
forecast (FY24-28). This position is primarily intended to meet the current and
anticipated organizational needs of the Golf Department in terms of procurement and
project management. Its incorporation into the Golf Department’s FY24 operating
budget was agreed on by the Finance Team and Director of Golf Operations. As the
financial forecast demonstrates, there is sufficient capacity to add this position and
maintain fiscal sustainability. The FY24 Golf Department budget, as presented, has
been unanimously endorsed by the Select Board and Finance Committee.
After further consideration, this position will also have additional administrative
responsibilities, supporting the Director of Golf Operations in developing and managing
the budget and assisting with payroll, accounts payables, etc. For this reason, we are
now proposing that this 35 hour/week position be titled Business Manager. With a
~$4.5M annual operating budget and a $10+M 10-year Capital Improvement Plan, the
Captains is a significant and complex organization. As of FY24, all similar departments
in Brewster (Fire, Police, Water, and DPW) will have the benefit of a dedicated, full-time
Assistant Department Head. While Golf operations and their organizational structures
are a little unique, we think that this new position is needed to help ensure the Captains
continued success as an enterprise fund.
The Finance Team revisited indirect calculations for the Water and Golf Departments in
building the FY23 operating budget. Our goal was to accurately identify the amount of
time that Town employees devote to supporting operations for these non-General Fund
departments. As a result of this exercise, Golf indirects increased by $76k to $205k in
FY23. Water indirect expenses were also increased by $42k to $192k in FY23. Indirects
Office of:
Select Board
Town Manager
are now revisited on an annual basis. For FY24, Golf Department indirects were
increased by about $7k to $212k – Water is increasing by $4k to $196k. These
adjustments primarily reflect increases in next year’s General Fund personnel costs
related to contractual obligations - Cost of Living Adjustments and/or step increases.
The details of these FY24 calculations by department and position is included herein.
Regarding recent Golf Commission discussions suggesting that either the new position
is not needed or that indirects should be reduced, please see the attached memo from
the Assistant Town Manager. In short, we are currently charging the Golf Department
for approximately half of the actual time she spends supporting Golf operations,
including but not limited to procurement. Accordingly, we believe that the FY24 indirect
assumptions for the Assistant Town Manager position and a few others in Town Hall
who currently have responsibilities that the Business Manager will hopefully assume, at
least in part, will more accurately align with the amount of their time that will be spent
on Golf Department work. As a reminder, the Finance Team also spent considerable
time helping to develop the Golf Department’s 10-year CIP and 5-year financial forecast
this past year. These invaluable exercises will be annually updated going forward. As
we do each year, the Finance Team will revisit the indirect calculations as we start to
build the FY25 budgets next winter once the new Business Manager is onboard and we
have an opportunity to determine the extent to which this position has been able to
reduce the need for as much General Fund personnel support for Captains operations.
Town of Brewster
2198 Main Street
Brewster, MA 02631-1898
Phone: (508) 896-3701
Fax: (508) 896-8089
MEMORANDUM
TO: Peter Lombardi, Town Manager & Mimi Bernardo, Finance Director
FROM: Donna J. Kalinick, Assistant Town Manager
RE: Indirect Costs for Golf Department
DATE: April 4, 2023
During the FY23 and FY24 budget development process, the Budget Team looked at
the Indirect Costs that are apportioned to the Water Enterprise and Golf Enterprise
Departments using best practices as outlined by the Massachusetts Department of
Revenue. As the procurement officer for the Town, a significant amount of my time is
spent on larger departments such as Golf and Public Works. In addition, the Budget
team worked on both a 5 year Financial Forecast and a 10 year Capital Plan for the Golf
Department in the past fiscal. I also oversee the Town’s property and liability insurance,
including claim management. The Assistant Town Manager is also available to
Department Heads as a resource as needed. In the indirect calculation for FY24, 12.5%
or 260 hours a year is apportioned to the Golf Department. I have attempted to provide
further detail for the time spent in specific areas.
Golf Dept. Procurement:
-Pro Shop: 8 to 10 contracts annually (25 hours)
-Supplies for the Golf Course Maintenance: 10 to 12 contracts annually (40 hours)
-Purchases of Equipment: 8 to 10 contracts annually (40 hours)
-County Procurement coordination and contracting: Gas/Diesel/Portajohns/Trash/etc.
(30 hours)
Project Specific Procurement:
Golf HVAC System: Project coordination, management and procurement: (50 Hours)
Windows and Doors: Project coordination, management and procurement: (40 Hours)
Maintenance Building Study: Project coordination, management and procurement: (20
Hours)
Restaurant: Coordination, management and contract oversight: (50 hours)
Small misc. projects throughout the year: (30 hours)
Insurance coverage and claims: (30 hours)
Office of:
Town Manager
Select Board
Finances: (50 Hours)
Department Assistance: 2 to 10 hours a week
The above represents approximately 500 hours or closer to 24% of my overall time and
in some areas are averaged. For example, the Golf Course had a large claim that took
more than the average 30 hours for me to handle and coordinate.
As we have discussed, the new business/project manager would assume some of the
day-to-day procurements, but there would clearly need to be a transition period
between myself and that person. I have been procuring and managing contracts for the
Golf Course for 10+ years. My time is extremely efficient because I am familiar with
their vendors and purchases. Also, for large projects, I expect that there would still
need to be oversight from this office as the Town Manager is the Chief Procurement
Officer for the Town. Likewise, I believe there are some hours spent on insurance that
could be shifted, but not all the hours because oversight of all insurance is coordinated
through the Town Manager’s office.
For the budget and finances, the new position would be working with the Finance Team
on the financial forecast, budget and capital planning. I expect some level of
Department assistance to continue as it should.
My recommendation would be to review the indirects in a year and revisit the current
administration percentages. The one area that could potentially be reduced for FY24
would be the 5% allocation of the Town project manager’s time which would be a
reduction of about $5,000.
Town of Brewster, Massachusetts Fringe Percentage 35%
Water Department and Golf Course
Indirect Costs Fiscal Year 2024 Fiscal Year 2023
SUMMARY SHEET
Departmental Costs Water Golf Total Water Golf Total
Town Administrator $40,747 $56,552 $97,300 39,155$ 52,708$ 91,862$
Finance Director/Accountant $25,894 $26,708 $52,602 25,006$ 25,706$ 50,712$
Town Treasurer & Collector $40,709 $23,547 $64,255 37,312$ 21,295$ 58,607$
Town Clerk $1,533 $1,533 $3,065 1,366$ 1,366$ 2,732$
Board of Assessors $5,198 $0 $5,198 4,941$ -$ 4,941$
Legal $4,683 $7,034 $11,717 4,591$ 6,896$ 11,487$
Human Resources $14,651 $19,535 $34,186 13,521$ 18,027$ 31,548$
Information Technology $19,226 $21,155 $40,380 18,627$ 19,853$ 38,481$
Planning Board $4,092 $4,092 $8,184 3,647$ 3,647$ 7,295$
Fire & Rescue $0 $0 $0 -$ -$ -$
Police $0 $0 $0 -$ -$ -$
Building Department $4,231 $4,738 $8,969 4,211$ 4,382$ 8,593$
Natural Resources Department $7,494 $10,386 $17,879 6,964$ 9,960$ 16,925$
Board of Health $8,570 $13,959 $22,529 7,711$ 12,778$ 20,489$
Recreation Department $0 $0 $0 -$ -$ -$
Department of Public Works $15,813 $15,813 $31,627 22,143$ 22,143$ 44,286$
Town Office Maintenance $3,283 $6,567 $9,850 3,122$ 6,244$ 9,365$
Total Indirect Costs $196,124 $211,619 $407,742 192,317$ 205,006$ 397,323$
Page 1 Summary
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Town Administrator
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Assistant Town Administrator Donna Kalinick $128,645 7.50% $9,648 $3,377 $13,025 12.50% $16,081 $5,628 $21,709
Executive Admin. Assistant Erika Mawn $68,864 2.50% $1,722 $603 $2,324 3.00%$2,066 $723 $2,789
Town Administrator Peter Lombardi $197,232 7.50% $14,792 $5,177 $19,970 10.00% $19,723 $6,903 $26,626
Project Manager Conor Kenny $80,419 5.00% $4,021 $1,407 $5,428 5.00%$4,021 $1,407 $5,428
Energy Manager Cait Cantella 5.00%$0 $0
Elected Officials 0.00%$0 $0 $0 10.00%$0 $0 $0
Overtime 0.00%$0 $0 $0 10.00%$0 $0 $0
Seasonal 0.00%$0 $0 $0 10.00%$0 $0 $0
Total Salaries & Fringe Benefits $475,159 $0 $30,183 $10,564 $40,747 $41,891 $14,662 $56,552
Expenses
Other Charges/Permits 0.00%$0 $0 0.00%$0 $0
Meetings 0.00%$0 $0 0.00%$0 $0
Lodging 0.00%$0 $0 0.00%$0 $0
Meals 0.00%$0 $0 0.00%$0 $0
Mileage 0.00%$0 $0 0.00%$0 $0
Dues/Subscriptions 0.00%$0 $0 0.00%$0 $0
Total Expenses $0 $0 $0 $0 $0
Total Budget $475,159 $30,183 $10,564 $40,747 $41,891 $14,662 $56,552
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Town Accountant
Salaries & Fringe Benefits Total Total Water Hours Yearly Golf Hours yearly
Water Water Fringe Water Golf Golf Fringe Golf Lisa Ann Lisa Ann
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Audit 5 0 Audit 5 0
Assistant Town Accountant Nick Cantella $61,801 10.00%$6,180 $2,163 $8,343 10.00%$6,180 $2,163 $8,343 Payroll 9 9 Payroll 9 26
Finance Director/Town Accountant Mimi Bernardo $156,894 7.50% $11,767 $4,118 $15,885 7.50% $11,767 $4,118 $15,885 Contracts 5 0 Contracts 5 0
Budget 10 0 Budget 15 0
Total Salaries & Fringe Benefits $218,695 $17,947 $6,282 $24,229 $17,947 $6,282 $24,229 Revenue 9 18 Revenue 9 18
Receivables 6 0 Receivables 0 0
Expenses Monthly 18 0 Monthly 18 0
Invoices 125 100 Invoices 125 100
Town Audit $34,200 4.87%$1,666 $1,666 7.25%$2,000 $2,480 Attendance 0 12 atttendance 0 12
Supplies 0.00%$0 $0 0.00%$0 $0
Computer Supplies 0.00%$0 $0 0.00%$0 $0 187 139 186 156
Meetings 0.00%$0 $0 0.00%$0 $0
Lodging 0.00%$0 $0 0.00%$0 $0 Yearly Hours 1820 1820 1820 1820
Meals 0.00%$0 $0 0.00%$0 $0
Mileage 0.00%$0 $0 0.00%$0 $0 Percentage 10.27% 7.64%10.22% 8.57%
Dues/Subscriptions 0.00%$0 $0 0.00%$0 $0
Total Expenses $34,200 $1,666 $1,666 $2,000 $2,480
Total Budget $252,895 $19,613 $6,282 $25,894 $19,947 $6,282 $26,708
Page 3 Accountant
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Treasurer & Collector
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Treasurer & Collector Lisa Vitale $136,470 15.00% $20,470 $7,165 $27,635 10.00% $13,647 $4,776 $18,423
Department Assistant Barbara Mahoney $51,021 2.50%$1,276 $446 $1,722 0.00%$0 $0 $0
Sr Department Assistant, PR & Benefits Sarah Piebes $54,436 2.50%$1,361 $476 $1,837 3.90%$2,123 $743 $2,866
Assistant Treasurer & Collector Carrie Guiliano $66,878 5.00%$3,344 $1,170 $4,514 2.50%$1,672 $585 $2,257
Stipend $1,000 0.00%$0 $0 $0 0.00%$0 $0 $0
Overtime $5,000 $5,000
Total Salaries & Fringe Benefits $309,805 $31,451 $9,258 $40,709 $17,442 $6,105 $23,547
Expenses
R&M Office / Equipment $0 $0 $0 $0
Printing $0 $0 $0 $0
Tax Title $0 $0 $0 $0
Bond Registration $0 $0 $0 $0
Supplies $0 $0 $0 $0
Meetings $0 $0 $0 $0
Lodging $0 $0 $0 $0
Meals $0 $0 $0 $0
Mileage $0 $0 $0 $0
Dues & Subscriptions $0 $0 $0 $0
Office Equipment $0 $0 $0 $0
Temporary Interest $0 $0 $0 $0
Total Expenses $0 $0 $0 $0 $0 $0
Total Budget $309,805 $31,451 $9,258 $40,709 $17,442 $6,105 $23,547
done 3/8/19
no exp charged - did not fill in
Page 4 Collector
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Town Clerk
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Town Clerk Colette Williams $113,529 1.00% $1,135 $397 $1,533 1.00% $1,135 $397 $1,533
Assistant Town Clerk Jayanne Monger $70,982 0.00%$0 $0 $0 0.00%$0 $0 $0
Part-Time Elections $12,000 0.00%$0 $0 $0 0.00%$0 $0 $0
Part-time Registrars $9,000 0.00%$0 $0 $0 0.00%$0 $0 $0
Total Salaries & Fringe Benefits $205,511 $1,135 $397 $1,533 $1,135 $397 $1,533
Expenses
Professional / Technical $0 $0 $0 $0
Printing $0 $0 $0 $0
Purchased Services $0 $0 $0 $0
Supplies $0 $0 $0 $0
Postage $0 $0 $0 $0
Food Suplies $0 $0 $0 $0
Archival Expense $0 $0
Meetings $0 $0 $0 $0
Dues & Subscriptions $0 $0 $0 $0
Total Expenses $0 $0 $0 $0 $0 $0
Total Budget $205,511 $1,135 $397 $1,533 $1,135 $397 $1,533
3/8/2019
no exp charged - did not fill in
Page 5 Clerk
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Board of Assessors
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Deputy Assessor Jim Gallagher $75,325 0.00%$0 $0 $0 0.00%$0 $0 $0
Sr. Department Assistant Sarah Acheson $51,338 7.50% $3,850 $1,348 $5,198 0.00%$0 $0 $0
Total Salaries & Fringe Benefits $126,663 $3,850 $1,348 $5,198 $0 $0 $0
Expenses
Professional Development 0.00%$0 $0 0.00%$0 $0
Professional / Technical 0.00%$0 $0 0.00%$0 $0
Supplies 0.00%$0 $0 0.00%$0 $0
Lodging 0.00%$0 $0 0.00%$0 $0
Meals 0.00%$0 $0 0.00%$0 $0
Mileage 0.00%$0 $0 0.00%$0 $0
Dues / Subscriptions 0.00%$0 $0 0.00%$0 $0
Total Expenses $0 $0 $0 $0 $0
Total Budget $126,663 $3,850 $1,348 $5,198 $0 $0 $0
Page 6 Assessor
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Legal Department
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
None $0 0.00%$0 $0 $0 0.00%$0 $0 $0
Total Salaries & Fringe Benefits $0 $0 $0 $0 $0 $0 $0
Expenses
Professional Labor $15,300 5.00%$765 $765 5.00%$765 $765
Professional Town $156,726 2.50% $3,918 $3,918 4.00%$6,269 $6,269
Total Expenses $172,026 $4,683 $4,683 $7,034 $0 $7,034
Total Budget $172,026 $4,683 $0 $4,683 $7,034 $0 $7,034
Page 7 Legal
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Human Resources
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
HR Director Susan Broderick $124,082 7.50% $9,306 $3,257 $12,563 10.00% $12,408 $4,343 $16,751
HR Generalist -Part Time Daniel Beltran $27,839 7.50% $2,088 $0 $2,088 10.00% $2,784 $0 $2,784
Total Salaries & Fringe Benefits $151,921 $11,394 $3,257 $14,651 $15,192 $4,343 $19,535
Expenses
Other Charges/Permits 0.00%$0 $0 0.00%$0 $0
Meetings 0.00%$0 $0 0.00%$0 $0
Lodging 0.00%$0 $0 0.00%$0 $0
Meals 0.00%$0 $0 0.00%$0 $0
Mileage 0.00%$0 $0 0.00%$0 $0
Dues/Subscriptions 0.00%$0 $0 0.00%$0 $0
Total Expenses $0 $0 $0 $0 $0
Total Budget $151,921 $11,394 $3,257 $14,651 $15,192 $4,343 $19,535
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Information Technology
Salaries & Fringe Benefits Total
Water Water Fringe Total Golf Golf Fringe Golf
Job Title Employee FY2024 Percentage Amount Benefits Water Percentage Percentage Amount Benefits Amount
Computer Systems Administrator Kathleen Lambert $127,941 5.00%$6,397 $2,239 $8,636 5.00%$6,397 $2,239 $8,636
Total Salaries & Fringe Benefits $127,941 $6,397 $2,239 $8,636 $6,397 $2,239 $8,636
Expenses
Vadar $48,110 4.87%$2,343 $2,343 7.25%$3,488 $3,488
OpenGov $33,000 4.87%$1,607 $1,607 7.25%$2,393 $2,393
Harpers $25,000 4.87%$1,218 $1,218 7.25%$1,813 $1,813
Office 365 & Barracuda 0.00%$0 $3,720 0.00%$0 $3,124
Computers $1,596 $1,596
Servers $106 $106
Total Expenses $106,110 $0 $5,168 $0 $10,590 $7,693 $12,519
Total Budget $234,051 $11,565 $2,239 $19,226 $14,090 $2,239 $21,155
Page 9 IT
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Planning Board
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Town Planner Jon Idman $121,247 2.50%$3,031 $1,061 $4,092 2.50% $3,031 $1,061 $4,092
Sr. Department Assistant Lynn Cyr $63,129 0.00%$0 $0 $0 0.00%$0 $0 $0
Administrative Clerk Ellen Murphy $39,833 0.00%$0 $0 $0 0.00%$0 $0 $0
Overtime $2,500
Total Salaries & Fringe Benefits $226,709 $3,031 $1,061 $4,092 $3,031 $1,061 $4,092
Expenses
Tuition / Training $0 $0 $0 $0
Printing $0 $0 $0 $0
Supplies $0 $0 $0 $0
Meetings / Mileage $0 $0 $0 $0
Dues / Subscriptions $0 $0 $0 $0
Meetings / Conferences $0 $0 $0 $0
Total Expenses $0 $0 $0 $0 $0 $0
Total Budget $226,709 $3,031 $1,061 $4,092 $3,031 $1,061 $4,092
Page 10 Planning
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Building Department
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Department Assistant TDB $48,093 0.00%$0 $0 $0 0.00%$0 $0 $0
Local Inspector Randy Bassett $71,056 1.00%$711 $249 $959 1.00%$711 $249 $959
Building/Zoning Commissioner Davis Walters $114,275 2.00%$1,910 $669 $2,579 2.00%$2,286 $800 $3,085
Sr. Department Assistant Erika Glidden $51,338 1.00%$513 $180 $693 1.00%$513 $180 $693
Part time Inspectors $120,000 0.00%$0 $0 $0 0.00%$0 $0 $0
Total Salaries & Fringe Benefits $404,762 $3,134 $1,097 $4,231 $3,509 $1,228 $4,738
Expenses
Clothing Allowance $1,200 0.00%$0 $0 0.00%$0 $0
R&M Office / Equipment $0 0.00%$0 $0 0.00%$0 $0
Printing $900 0.00%$0 $0 0.00%$0 $0
Supplies $1,200 0.00%$0 $0 0.00%$0 $0
Meetings $0 0.00%$0 $0 0.00%$0 $0
Lodging $700 0.00%$0 $0 0.00%$0 $0
Meals $0 0.00%$0 $0 0.00%$0 $0
Mileage $650 0.00%$0 $0 0.00%$0 $0
Education $2,250 0.00%$0 $0 0.00%$0 $0
Dues / Subscriptions $350 0.00%$0 $0 0.00%$0 $0
Total Expenses $7,250 $0 $0 $0 $0
Total $412,012 $3,134 $1,097 $4,231 $3,509 $1,228 $4,738
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Natural Resources
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Cons Admin/Natural Resource Asst Bill Grafton $74,657 1.00%$747 $261 $1,008 1.00%$747 $261 $1,008
Natural Resources Director Christopher Miller $136,470 2.00% $2,729 $955 $3,685 2.00% $2,729 $955 $3,685
Sr. Department Assistant Andy Sideras $51,338 1.00%$513 $180 $693 1.00%$513 $180 $693
Natural Resource Assistant Ryan Burch $78,074 2.00% $1,561 $547 $2,108 0.00%$0 $0 $0
Shellfish Wardens Burch/Borek $1,000 0.00%$0 $0 $0 0.00%$0 $0 $0
Overtime $4,172 0.00%$0 $0 $0 0.00%$0 $0 $0
Total Salaries & Fringe Benefits $345,711 $5,551 $1,943 $7,494 $3,989 $1,396 $5,386
Expenses
R&M Buildings $0 0.00%$0 $0 0.00%$0 $0
R&M Boats $0 0.00%$0 $0 0.00%$0 $0
Monitoring/Sampling $0 0.00%$0 $0 0.00%$0 $0
Monitoring - Ponds $0 0.00%$0 $0 0.00%$0 $0
Printing $0 0.00%$0 $0 0.00%$0 $0
Supplies $0 0.00%$0 $0 0.00%$0 $0
Mooring Expense $0 0.00%$0 $0 0.00%$0 $0
Professional Supplies $0 0.00%$0 $0 0.00%$0 $0
Monitoring / Golf $0 0.00%$0 $0 0.00%$0 $0
Conservation Maintenance $0 0.00%$0 $0 0.00%$0 $0
Meetings $0 0.00%$0 $0 0.00%$0 $0
Mileage $0 0.00%$0 $0 0.00%$0 $0
Dues/Memberships $0 0.00%$0 $0 0.00%$0 $0
Shellfish Propogation $0 0.00%$0 $0 0.00%$0 $0
Safety clothing/Boots $0 $0 $5,000 $5,000
Total Expenses $0 $0 $0 $5,000 $5,000
Total $345,711 $5,551 $1,943 $7,494 $8,989 $1,396 $10,386
done 3/8/19
no exp charged - did not fill in
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Board of Health
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Health Director Amy von Hone $114,275 5.00%$5,714 $2,000 $7,714 5.00%$5,714 $2,000 $7,714
Sr Department Assistant Tammi Mason $63,405 1.00%$634 $222 $856 1.00%$634 $222 $856
Assistant Health Director Sherrie McCullough $79,851 0.00%$0 $0 $0 5.00%$3,993 $1,397 $5,390
Overtime $300 0.00%$0 $0 $0 0.00%$0 $0 $0
Total Salaries & Fringe Benefits $257,831 $6,348 $2,222 $8,570 $10,340 $3,619 $13,959
Expenses
VNA $18,357 0.00%$0 $0 0.00%$0 $0
Clothing $200 0.00%$0 $0 0.00%$0 $0
R&M Office / Equipment $200 0.00%$0 $0 0.00%$0 $0
Printing $400 0.00%$0 $0 0.00%$0 $0
Medical / Clinics $500 0.00%$0 $0 0.00%$0 $0
Supplies $400 0.00%$0 $0 0.00%$0 $0
Meetings $985 0.00%$0 $0 0.00%$0 $0
Mileage $600 0.00%$0 $0 0.00%$0 $0
Dues / Subscriptions $741 0.00%$0 $0 0.00%$0 $0
Office Equipment $200 0.00%$0 $0 0.00%$0 $0
Total Expenses $22,583 $0 $0 $0 $0
Total $280,414 $6,348 $2,222 $8,570 $10,340 $3,619 $13,959
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Recreation
Salaries & Fringe Benefits Total Total
fiscal 2015 Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Director Ellen Ojala $59,981 0.00%$0 $0 $0 0.00%$0 $0 $0
Temporary / Seasonal $49,626 0.00%$0 $0 $0 0.00%$0 $0 $0
Total Salaries & Fringe Benefits $109,607 $0 $0 $0 $0 $0 $0
Expenses
R&M Ballfields $300 0.00%$0 $0 0.00%$0 $0
Baseball Expenses $1,600 0.00%$0 $0 0.00%$0 $0
Skateboard Park $500 0.00%$0 $0 0.00%$0 $0
Meetings / Conferences $300 0.00%$0 $0 0.00%$0 $0
In State Travel $300 0.00%$0 $0 0.00%$0 $0
Playground $1,000 0.00%$0 $0 0.00%$0 $0
Office $300 0.00%$0 $0 0.00%$0 $0
Youth Soccer $1,800 0.00%$0 $0 0.00%$0 $0
Youth Basketball $2,000 0.00%$0 $0 0.00%$0 $0
Boat Maintenance $800 0.00%$0 $0 0.00%$0 $0
Seasonal Certifications $625 0.00%$0 $0 0.00%$0 $0
Swim $600 0.00%$0 $0 0.00%$0 $0
Office Maintenance $700 0.00%$0 $0 0.00%$0 $0
Advertising $500 0.00%$0 $0 0.00%$0 $0
Softball Expense $1,300 0.00%$0 $0 0.00%$0 $0
Registration Software $0 0.00%$0 $0 0.00%$0 $0
Total Expenses $12,625 $0 $0 $0 $0
Total $122,232 $0 $0 $0 $0 $0 $0
no need to project
% = 0
no exp charged - did not fill in
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs only changed items that used a %
Department of Public Works
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Superintendent Griffin Ryder $148 3.50%$5 $2 $7 3.50%$5 $2 $7
Laborer Austin Sears $63,875 0.00%$0 $0 $0 0.00%$0 $0 $0
Admin Supervisor / Sr Dept Asst Emily Sumner $70,036 2.50%$1,751 $613 $2,364 2.50%$1,751 $613 $2,364
Foreman James Jones $81,123 5.00%$4,056 $1,420 $5,476 5.00%$4,056 $1,420 $5,476
Maintenance Mechanic James DeWitt $76,624 2.50%$1,916 $670 $2,586 2.50%$1,916 $670 $2,586
Laborer David Fay $43,034 0.00%$0 $0 $0 0.00%$0 $0 $0
Skilled Laborer/Truck Driver Kinsley Johnson $50,738 0.00%$0 $0 $0 0.00%$0 $0 $0
Operator Engineer James Jones $51,323 0.00%$0 $0 $0 0.00%$0 $0 $0
Crew Leader Charles Lombard $51,323 0.00%$0 $0 $0 0.00%$0 $0 $0
Skilled Laborer/Truck Driver Dana Johngren $51,949 0.00%$0 $0 $0 0.00%$0 $0 $0
Master Mechanic Mike Richards $79,715 5.00%$3,986 $1,395 $5,381 5.00%$3,986 $1,395 $5,381
Gatekeeper Les Preston $15,827 0.00%$0 $0 $0 0.00%$0 $0 $0
Equipment Operator John Roy $62,410 0.00%$0 $0 $0 0.00%$0 $0 $0
Skilled Laborer/Truck Driver $60,762 0.00%$0 $0 $0 0.00%$0 $0 $0
Gatekeeper Lauren Fowler $22,162 0.00%$0 $0 $0 0.00%$0 $0 $0
Equipment Operator John Ward $57,817 0.00%$0 $0 $0 0.00%$0 $0 $0
Equipment Operator Brian York $53,119 0.00%$0 $0 $0 0.00%$0 $0 $0
Laborer Cassandra Zona $41,008 0.00%$0 $0 $0 0.00%$0 $0 $0
Seasonal 12 weeks $11,520
Part Time Clerical Theresa Pitta $11,839
Overtime $20,780 0.00%$0 $0 $0 0.00%$0 $0 $0
Total Salaries & Fringe Benefits $977,131 $11,714 $4,100 $15,813 $11,714 $4,100 $15,813
Expenses
R&M Equipment - Road Machinery $0 0.00%$0 $0 0.00%$0 $0
Parts - Road Machinery $0 0.00%$0 $0 0.00%$0 $0
Lubricants - Road Machinery $0 0.00%$0 $0 0.00%$0 $0
Equipment - Road Machinery $0 0.00%$0 $0 0.00%$0 $0
Overtime Snow & Ice $0 0.00%$0 $0 0.00%$0 $0
R&M Equipment - Snow & Ice $0 0.00%$0 $0 0.00%$0 $0
Rentals & Leases Snow & Ice $0 0.00%$0 $0 0.00%$0 $0
Salt & Sand - Snow & Ice $0 0.00%$0 $0 0.00%$0 $0
Equipment / Supplies - Snow & Ice $0 0.00%$0 $0 0.00%$0 $0
Safety/Clothing Allowance $0 0.00%$0 $0 0.00%$0 $0
Alarm/Communications $0 0.00%$0 $0 0.00%$0 $0
R&M Equipment/Office $0 0.00%$0 $0 0.00%$0 $0
R&M Building $0 0.00%$0 $0 0.00%$0 $0
R&M Radio $0 0.00%$0 $0 0.00%$0 $0
Renatals & Leases $0 0.00%$0 $0 0.00%$0 $0
Traffic Control / Police $0 0.00%$0 $0 0.00%$0 $0
Traffic Markings $0 0.00%$0 $0 0.00%$0 $0
Traffic Sign Materials $0 0.00%$0 $0 0.00%$0 $0
Recreation Materials $0 0.00%$0 $0 0.00%$0 $0
Professional / Technical $0 0.00%$0 $0 0.00%$0 $0
Medical / Clinics $0 0.00%$0 $0 0.00%$0 $0
Supression Control $0 0.00%$0 $0 0.00%$0 $0
Office Supplies $0 0.00%$0 $0 0.00%$0 $0
Custodial Supplies / Services $0 0.00%$0 $0 0.00%$0 $0
Tools $0 0.00%$0 $0 0.00%$0 $0
R&M Swap Shop $0 0.00%$0 $0 0.00%$0 $0
Unclassified Expenses $0 0.00%$0 $0 0.00%$0 $0
Mileage $0 0.00%$0 $0 0.00%$0 $0
Dues / Subscriptions $0 0.00%$0 $0 0.00%$0 $0
Office Equipment $0 0.00%$0 $0 0.00%$0 $0
Equipment / Non Registered $0 0.00%$0 $0 0.00%$0 $0
Safety Equipment $0 0.00%$0 $0 0.00%$0 $0
Construction Supplies $0 0.00%$0 $0 0.00%$0 $0
Vehicle Pool $0 0.00%$0 $0 0.00%$0 $0
Tipping Fees $0 0.00%$0 $0 0.00%$0 $0
Total Expenses $0 $0 $0 $0 $0 $0
Total Budget $977,131 $11,714 $4,100 $15,813 $11,714 $4,100 $15,813
done 3/8/19
only inserted the amounts that had Percentages to be used
Page 15 DPW
Town of Brewster, Massachusetts
Water Department and Golf Course
Indirect Costs
Town Offices Maintenance
Salaries & Fringe Benefits Total Total
Water Water Fringe Water Golf Golf Fringe Golf
Job Title Employee Name FY2024 Percentage Amount Benefits Amount Percentage Amount Benefits Amount
Building Custodian David Ruiz $52,064 0.00%$0 $0 $0 0.00%$0 $0 $0
Municipal Properties Maint Super.Thomas Thatcher $97,283 2.50% $2,432 $851 $3,283 5.00% $4,864 $1,702 $6,567
Total Salaries & Fringe Benefits $149,347 $2,432 $851 $3,283 $4,864 $1,702 $6,567
Expenses
Clothing Allowance $800 0.00%$0 $0 0.00%$0 $0
Alarm Maintenance $1,000 0.00%$0 $0 0.00%$0 $0
Rentals & Leases $4,000 0.00%$0 $0 0.00%$0 $0
Custodial Supplies $1,500 0.00%$0 $0 0.00%$0 $0
Elevator Maintenancce $6,300 0.00%$0 $0 0.00%$0 $0
Building & Equipment $7,000 0.00%$0 $0 0.00%$0 $0
COA - R&M Building $4,800 0.00%$0 $0 0.00%$0 $0
COA - Elevator Maintenance $2,400 0.00%$0 $0 0.00%$0 $0
Total Expenses $27,800 $0 $0 $0 $0 $0
Total Budget $177,147 $2,432 $851 $3,283 $4,864 $1,702 $6,567
Page 16 Facilities
CAPTAIN'S GOLF FY23-32 CAPITAL IMPROVEMENT PLAN
draft 09.21.22
Capital Needs:Fall 2022 Spring 2023 FY 2023 Total FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 Comments
Equipment Replacement 380,000$ -$ 380,000$ 315,000$ 250,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ 200,000$ Colin to send details on equipment replacement; check with legal on warrant article/commentary language specificity
Irrigation Design/Scope of Work 75,000$ -$ 75,000$
Irrigation System - All Holes 480,000$ 480,000$ 480,000$ 480,000$ 480,000$ 480,000$ 480,000$ 480,000$ $6.5M @ 20 years @ 4% level debt; need debt schedule
Irrigation System Construction Management $50,000 $50,000
Maintenance Building Study
Maintenance Building Design -$ 200,000$ 200,000$ 10% of construction costs
Maintenance Facility Upgrades 240,000$ 240,000$ 240,000$ 240,000$ 240,000$ 240,000$ $240,000 $240,000 $240,000 $2M @ 10 yr short term bond @ 4% level debt; could be financed in part/whole by new Golf Cap Stab fund; includes new fuel & chemical storage facilities
Maintenance Facility Construction Management 50,000$
Cart Barn Painting 15,000$
Main Course Irrigation Well Reconditioning 55,000$
Driving Range Well Reconditioning 50,000$
Sink Hole Repair 20,000$ -$ 20,000$ 20,000$
Cart Path Improvements 120,000$ -$ 120,000$ 120,000$ Colin to confirm pricing
Tee Box Renovations 20,000$ 20,000$ 20,000$ 20,000$ Fixing existing only
New Forward Tees 15,000$ -$ 15,000$ 15,000$ 15,000$ 15,000$ Additions per NGF & USGA (~12 - $5k per tee box); Golf Commission & Ladies Assoc to discuss
Clubhouse Painting 45,000$ Need to verify
Restaurant HVAC (1, 2b, and 3)
Additional Costs Restaurant HVAC (2a, 4, and 5)75,000$ -$ 75,000$ Based on $295k bid + $15k for engineering ($265k previously appropriated); Work to be done in Winter 2022-23
Clubhouse Roof Replacement 125,000$ Roof inspection completed in Jan 2022 (2nd of 3 costing scenarios); might need to move up
Clubhouse Restroom Upgrades 100,000$
New Satellite Restrooms 150,000$ 150,000$
Pro Shop Furnishings 25,000$
Clubhouse Window & Door Replacement
Additional Costs Windows and Doors 125,000$ -$ 125,000$ Total project costs now estimated at $340k (+$120k); proposing two phases (clubhouse first, then pro-shop); 1st phase to be done in Winter 2022-23 - maybe base bid plus add alt
Kitchen Equipment Replacement 15,000$ -$ 15,000$ 15,000$ 15,000$ 15,000$ Need to be detailed and verified with Sean Sullivan & Jay; Rollie to check on need for electrical upgrades
Clubhouse Surroundings Improvements & Theme Enhancements 30,000$ -$ 30,000$ 20,000$ 20,000$ 20,000$
Water Diversion/Pump House Protection 75,000$ 75,000$
Parking Lot Repaving 150,000$
Driving Range Improvements 100,000$ Conservative estimate (eg. $40k to re-sod tee box); could move out if roof needs to move up
Total Capital Improvements 855,000$ 200,000$ 1,055,000$ 990,000$ 1,165,000$ 1,040,000$ 1,080,000$ 1,095,000$ 1,070,000$ 1,020,000$1,070,000$1,070,000$
5 Year Avg 1,066,000$
CAPTAINS GOLF COURSE
FINANCIAL FORECAST
FISCAL YEARS 2024-2028
Peter Lombardi, Town Administrator
Mimi Bernardo, Finance Director
Donna Kalinick, Assistant Town Administrator
Jay Packett, Director of Golf
Town of Brewster, Massachusetts
November 29, 2022
Agenda
•Golf Department transitioned to a fully self-funded
Enterprise Fund as of July 1, 2022.
•Finance Team, Golf Director, and Golf Commission
had a goal to create a 10 Year Capital Plan and
Five-Year Financial Forecast for the Golf
Department
•Rate setting would be based on the annually
updated Financial Forecast and long-term capital
plan
11/29/2022
2
Overview of FY23 Budget
•Actual revenues continue to exceed projections
•Significant deferred capital needs begin to be addressed, including the
creation of a Capital Stabilization Fund with $400,000 transferred in in
FY23
•Personnel expenses were significant with the implementation of the
Comp & Class Study and addition of full-time maintenance/custodial
position and transitioning administrative support from part to full time
•Indirect charges were reviewed and fully accounted for $205,356
transferred back to the Town
•FY23 Budgeted Expenses increased by 15% over FY22 with the cost of
doing business increasing (incl. 400K transfer to Capital Stabilization)
•Membership fees were increased on April 1, 2022 (average increase
13.5%)
•Golf Department pays for its’ share of OPEB, Retirement, Health
Insurance and related benefits (fully self-supporting)
11/29/2022
3
FY24-28 Budget Forecast: Revenue
Assumptions
•Revenues were calculated by averaging FY21 and FY22 actual revenues @
98% for the FY24 baseline revenue assumption
•Revenues for FY25 through FY28 assumed 3% growth on the base
•In FY25 & FY26, $400,000 is being transferred in from Capital
Stabilization to help cover the debt payments; alternately, those funds
could be used to off set the amount of money borrowed
•Recommend reviewing reserves at the end of FY23 and FY24 and consider
transferring additional funds to Capital Stabilization at the November
2023/2024 Town meeting for future debt payments and other capital
•New Solar Revenues
•$20k in FY24+ to General Fund for Energy Manager
•$70+k balance to Golf Department
11/29/2022
4
FOR ILLUSTRATIVE PURPOSES11/29/2022 Golf Revenue
5
FY24-28 Budget Projection: Expense
Assumptions
•General Expenses: FY24 expenses are up about 7%
Expenses were reviewed by line item and adjustments based
on current conditions
•FY25-FY28 Expenses assume a 2% increase for the majority
of items except for items such as electricity, fuel and some
materials that are particularly volatile right now
•The items below use the same assumptions that the general
fund forecast carry for the outward years
•Personnel 3.78% (average over 5 years)
•Pension 9% in FY24, then 10% FY25-28
•Health Insurance 5% for FY24 & FY25, then 7% FY26-28
11/29/22
6
FY24-28 Budget Projection: Expense Assumptions
(cont’d)
•Indirects 5% increase each year FY24 -28
•OPEB $21K – flat amount
•New Personnel $75K for Salary + 25K for Benefits
For Discussion: Assumes the hiring of a project
manager/procurement staff person for the Golf Department,
based on the number of projects coming on-line in the next
few years, deferred capital
11/29/2022
7
FOR ILLUSTRATIVE PURPOSES11/29/22 Golf Expenses
8
FY24-28 Forecast: Debt Assumptions
•Golf Irrigation Project- $6.5M in Long Term Debt with 4.4858% TIC (‘true
interest cost’). Debt payments to start in FY25; 20-year loan
•Maintenance Building Project - $2M in Short Term Debt with 4% interest
rate. Debt payments to start in FY25; 10-year loan.
•Current forecast uses $400,000 from golf Capital Stabilization to offset
debt payments in FY25 & 26
11/29/2022
9
FY24-28 Budget Forecast Implications
•Estimated FY24 Golf revenue totals: $4,702,285
•Projected FY24 Golf Fund operating
appropriations: $4,565,437
•Estimated available FY24 capacity: $136,848
(3% of annual operating budget)
•Starting in FY25, when debt comes on for major
capital projects: Maintenance Facility and Irrigation,
Golf Department finances start to become much
tighter
•Decision points need to be discussed and made
starting in FY26
11/29/2022
10
11
11/29/2022 Rev/Exp Overview FOR ILLUSTRATIVE PURPOSES
FY24-28 Capital & Reserves
•Assumes about 1 to 1.2 million dollars in capital annually
•Starting in FY25, about three quarters of that is in debt
payments
•Reserves may not be able to cover debt payments and
additional capital needs
•Balance in reserves as of 7.1.22 was $1,913,492
•$730,000 was authorized for capital at the FTM
•Another $325,000 for capital is proposed in Spring 2023
•New Balance:$858,492
•Free Cash/Reserves policy recommends 5 to 7% of operating
budget annually be put aside with no less than 2 to 2.5%
remaining after capital expenses paid out
•Some reserves could be used to fund future capital, but
revenues, expenses (operating & capital) and reserve
balances all need to be monitored closely in FY25 and beyond
11/29/2022
12
Golf Capital Improvement Plan FY23 - 27
13
National Golf Study Plan Goals:
Budget Implications
Rate increases recommendations from NGF:
o Green, cart, etc. fees – 2% per year
o Membership – 4% every two years
3% - 5% per year likely from Captains
o Adding new non-resident members (not NGF)
25 per year, can always add more if needed, will help offset attrition and create
revenue
Beginner golf programs/lessons/clinics/fittings – teaching staff – some programs in
place, add more?
o Interested players spend money at the facility
Pro shop, restaurant, driving range
Increased visibility through media – social, marketing, etc.
o Increase hotel/resort awareness
Promotions – Frequent player cards, 10 play cards?
Enhancements around the facility – Capital/Operating budget
Forward Tees
o More player friendly, faster pace of play
•Other Considerations:
o Recession/Economy – It’s a possibility
o Decline in participation – No covid restrictions
o Commute – last public golf course on Route 6
o Expenses – maintenance especially – chemicals
o Major Capital expenditures – irrigation, maintenance facility, HVAC, windows, and
doors, etc.
11/29/2022
14
Questions & Answers
11/29/2022
15