Met RecCultivating cooperative partnerships to enhance recreation, arts and culture in our communities.

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District Office:
970.641.8725

Service Calls - TV System:
970.641.9148

P.O. Box 1369
Gunnison, CO 81230
admin@gcmetrec.com

Financials

The Gunnison County Metropolitan Recreation District is supported by a mil levy on real and personal property and by Conservation Trust (Lottery) Funds. The District shares one half of Conservation Trust Funds received with other local governments as follows: Gunnison County, City of Gunnison, Town of Crested Butte, Town of Mt. Crested Butte, Town of Pitkin.

2018 Proposed Budget/Budget Message

Mil Levy Information

Conservation Trust Fund

TABOR Statement


2018 Proposed Budget / Budget Message

2018 BUDGET MESSAGE
GUNNISON COUNTY METROPOLITAN RECREATION DISTRICT

DOWNLOAD 2018 BUDGET
Please click the link to download a PDF copy of the 2018 Proposed Budget / Budget Message.

FORMATION
The Gunnison County Metropolitan Recreation District is a Special District of the State of Colorado formed December 21, 1978 under the provisions of Part 8 of Article 1 of Title 32 C. R. S. 1973. The District is supported by a mil levy on real and personal property and by Conservation Trust Funds allocated within District boundaries located within Gunnison and Saguache Counties. The mil levy for the 2018 budget year, subsequent to a temporary tax credit, is .570 mils.

In 2001 two sub-districts were formed within the District: one encompassing the Crested Butte Fire Protection District (Crested Butte Subdistrict) and the other comprised of the remainder of the District (Gunnison Area Subdistrict).

THE MISSION/SERVICES PROVIDED
The mission of the Gunnison County Metropolitan Recreation District is to provide television signals in an efficient manner within the District’s service area and to collaborate with and provide funding for park and recreation departments, authorities or other governmental entities, and non-profit organizations, when possible.

RECREATION AND PARKS FUNDING
Fifty percent (50%) of all Conservation Trust (lottery) Funds received by the District are shared with other local governments through an ongoing revenue sharing agreement. The revenue sharing contributions, made directly to the other local governments located within the District, support park and recreation facilities available to District constituents.

The local governments that receive annual contributions of Conservation Trust Funds from the District are the City of Gunnison, Gunnison County and the Towns of Crested Butte, Mt. Crested Butte and Pitkin.

OPERATIONS: TELEVISION TRANSLATOR SYSTEM
Exceptional quality over-the-air digital television signals are easily accessible to constituents on a no fee basis.

The system provides a wide array of channel selection including all of the major Denver broadcast networks, Discovery Channel, movie channels, children’s programming, public television channels and local station CBTV. Currently 22 channels are transmitted from the District’s studio facility and re-translated from the W Mountain broadcast facility, the District’s hub, providing service to the greater population centers within the District. Broadcast facilities serving remote areas that experience terrain shielding and therefore cannot receive signals from the District’s hub are served by satellite downlink systems.

An on-air TV guide is available in areas served by the District’s hub, providing viewers real time access to programming schedules. The District is providing the local KBUT community radio broadcast, which includes National Public Radio programming, as the audio for the on-air guide, providing increased access to the KBUT signal.

The Board of Directors is pleased to provide this valuable service and support for recreation programs and facilities at such low cost to constituents. The proposed mil levy for 2018 of .570 mills equates to $10.26 per year for a residential property valued at $250,000.

OPERATIONS: FM Radio
The District supports local, non-profit community radio station KBUT through in-kind contributions and by making space available at several of the District’s broadcast communication facilities. The District also supports Colorado Public Radio by providing them access to the District’s broadcast facility located on W Mountain. Both organizations have been able to improve services to listeners through the ongoing support and in-kind services provided by the District.

MEETINGS
The Board of Directors of the Gunnison County Metropolitan Recreation District meets on the third Monday of each month. Meetings are held at the District’s facility located at 710 S 9th Street, Gunnison. The full meeting schedule is posted on the web site, at the District’s facility and the Gunnison County Clerk's office located at 221 N. Wisconsin Street, Gunnison.

ACCOUNTING
The District uses the modified accrual basis of accounting in which revenues are recognized when they become measurable and available as net current assets. Expenditures are recognized when the related fund liability is incurred. The District is compliant with GASB34 and GASB54 accounting practices.

AVAILABILITY/INQUIRIES
The 2018 budget is available on the web at www.gcmetrec.com or by request.

Questions regarding the 2018 budget may be addressed to the Board of Directors of the Gunnison County Metropolitan Recreation District.  

P.O. Box 1369, Gunnison, CO  81230
Phone: 970-641-8725 
Email: admin@gcmetrec.com

Board of Directors
Ian Billick, Treasurer
David Clayton, President
Rogene McKiernan, Director
Derrick Nehrenberg, Director
Harv Rees, Director

2018 PROPOSED BUDGET
GUNNISON COUNTY METROPOLITAN RECREATION DISTRICT

GOVERNMENT FUND
PROPOSED
2018
PROJECTED 2017
ACTUAL 2016
REVENUE
Property Tax - Gunnison County
$298,673
$288,258
$273,301
Property Tax - Saguache County
$702
$686
$656
Specific Own. Tax - Gunnison County
$15,000
$15,000
$16,491
Specific Own. Tax - Saguache County
$100
$100
$108
Property Tax Revenue
$314,475
$304,044
$290,556
 
OTHER INCOME
Interest Income: Gunnison & Saguache Counties
$700
$700
$898
Interest Income: Investment
$800
$800
$861
Multi-User Lease Payments
$2,000
$2,000
$3,000
Miscellaneous Reimbursement/Income
$200
$200
$315
OTHER INCOME
$3,700
$3,700
$5,074
 
TOTAL REVENUE
$318,175
$307,744
$295,630
    
EXPENDITURES
ADMINISTRATIVE EXPENSE
PROPOSED
2018
PROJECTED 2017
ACTUAL 2016
Accounting & Audit
$6,200
$5,800
$5,310
Board of Directors
$0
$0
$2,696
Dues & Subscriptions
$600
$525
$514
Grant Funding
$0
$16,800
$0
Elections
$30,000
$0
$7,268
Insurance - Liability, Property
$4,500
$4,200
$5,914
Legal
$10,000
$3,000
$1,080
Office, Postage & Advertising
$5,000
$4,900
$4,910
Planning & Development
$3,500
$1,500
$4,674
Telephone, Internet
$2,000
$2,000
$1,732
Staff Training & Travel
$1,500
$0
$0
Treasurer's Fees
$9,000
$8,800
$8,254
Administrative Expense
$72,300
$47,525
$42,352
 
PAYROLL EXPENSE
PROPOSED
2018
PROJECTED 2017
ACTUAL 2016
Wages: Administrative
$50,000
$50,000
$48,088
Wages: Operations
$60,000
$60,000
$52,052
Wages: Board of Directors
$6,000
$6,000
$3,161
Payroll Taxes, Insurance
$12,500
$12,500
$11,717
Payroll Expense
$128,500
$128,500
$115,018
 
DISTRICT FACILITY
PROPOSED
2018
PROJECTED 2017
ACTUAL 2016
Capital Outlay, Debt Service
$33,700
$33,700
$36,367
Interest, Debt Service
$5,500
$5,500
$6,799
Capital Outlay, Facility
$0
$0
$12,508
Maintenance, Improvements, & Upgrades
$4,000
$4,000
$4,419
Utilites
$4,200
$4,000
$3,605
Facility Expense
$47,400
$47,200
$63,698
 
Total Administrative Expense
 $248,200
$223,225
$221,068
 
 
OPERATIONS EXPENSE
PROPOSED
2018
PROJECTED 2017
ACTUAL 2016
TRANSLATOR SYSTEM EXPENSE
Contract Labor
$10,000
$10,000
$7,917
Capital Outlay
$0
$0
$0
Dues
$550
$550
$360
Equipment Rental/Joint Pole Usage
$800
$800
$490
Insurance: Property & Inland Marine
$4,500
$4,300
$3,770
Legal
$3,000
$2,000
$20
Licenses & Permits
$10,000
$500
$125
Materials
$10,000
$8,200
$10,821
Site Lease Expense
$13,750
$13,250
$11,926
Subscriber Fees
$20,500
$20,000
$18,337
Telephone
$0
$0
$166
Tools & Equipment
$500
$500
$530
Travel & Training
$5,000
$4,800
$1,244
Utilites: Translator Sites
$14,000
$14,000
$13,330
Total Translator System Expense
$92,600
$78,900
$69,036
 
VEHICLE EXPENSE
Operating - Truck
$1,500
$1,200
$816
Maintenance - Truck
$3,000
$2,500
$2,250
Operating - Snow Cat / Snow Mobile / ATV
$3,500
$3,500
$1,978
Vehicle Insurance (Truck)
$850
$800
$770
Total Vehicle Expense
$8,850
$8,000
$5,814
 
Total Operations Expense
 $101,450
$86,900
$74,850
 
TOTAL GENERAL FUND EXPENDITURES 
$349,650
$310,125
$295,918
 
Excess of Revenues Over (Under) Expenditures, General Fund
($31,475)
($2,381)
($288)
 
CONSERVATION TRUST FUND
PROPOSED
2017
PROJECTED 2016
ACTUAL 2015
CTF REVENUE
Conservation Trust Fund Proceeds
$72,000
$72,000
$84,675
CONSERVATION TRUST FUND REVENUE
$72,000
$72,000
$84,675
 
CTF EXPENDITURES
Grant Funding
$0
$4,611
$17,748
Intergovernmental Revenue Sharing
$36,000
$36,000
$42,173
Operations: Materials
$15,000
$11,300
$14,965
Operations: Capital Outlay
$20,000
$20,500
$8,321
CONSERVATION TRUST FUND EXPENDITURES
$71,000
$72,411
$83,207
 
Excess of Revenues Over (Under) Expenditures: Conservation Trust Fund
$1,000
($411)
$1,468
 
TOTAL EXPENDITURES
$420,650
$382,536
$379,125
 
Budget Recap - General Fund
General Fund Revenue
$318,175
$307,744
$295,630
Conservation Trust Fund Revenue
$72,000
$72,000
$84,675
General Fund Expenditures
$349,650
$310,125
$295,918
Conservation Trust Fund Expenditures
$71,000
$72,411
$83,207
Excess of Revenues Over (Under) Expenditures
($30,475)
($2,792)
$1,180
 
NET CHANGE IN FUND BALANCES - GOVERNMENTAL FUNDS
($30,475)
($2,792)
$1,180
Note: Expenditures include amounts capitalized. Governmental funds report capital outlays as expenditures in the year the costs are incurred; however, the government-wide financial statements (contained within the audit) report capital outlays as an addition to capital assets. The cost of capital assets is allocated to depreciation expense over the estimated useful lives of the underlying assets.
 
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES-
GOVERNMENT FUND (General & Conservation Trust Funds Combined)
 
PROPOSED
2018
PROJECTED 2017
ACTUAL 2016
Anticipated Revenue -
General Fund
$318,175
$307,744
$295,630
Anticipated Revenue - CTF Fund
$72,000
$72,000
$84,675
Total Revenues
$390,175
$379,744
$380,305
Expenditures
$420,650
$382,536
$379,125
Excess of Revenues Over (Under) Expenses
($30,475)
($2,792)
$1,180
 
FUND BALANCES, Beginning of Year
$493,388
$496,180
$495,000
FUND BALANCES, End of Year
$462,913
$493,388
$496,180
Net Change in Fund Balances*
($30,475)
($2,792)
$1,180
 
Unassigned
$127,603
$160,351
$162,972
Nonspendable
$18,646
$18,646
$18,646
Committed for Capital Projects
$142,850
$142,720
$142,582
Restricted for Emergencies (TABOR reserve)
$12,620
$11,476
$11,374
Restricted for Conservation Trust Fund Purposes
$161,195
$160,195
$160,606
TOTAL FUND BALANCE, Governmental Fund
$462,913
$493,388
$496,180

SUPPLEMENTAL SCHEDULE
Lease Purchase Agreement

Summary of Debt Obligations

Lease Purchase Agreement
Zions First National Bank
Public Financial Services
#1 South Main, Suite 1700
Salt Lake City UT 84133
Finance purchase of property located at
710 S. 9th Street, Gunnison
District Offices and Operations
Issue Amount $243,000
Annual Debt Service Amount $29,165.94
Total Maximum Payment Liability $291,659.22
Fixed Interest Rate 3.6%
Term 10 Years (2014 – 2024)
Optional Renewal Terms Not Applicable

 

Mil Levy Information

The District is supported by a mil levy on real and personal property within portions of Gunnison and Saguache counties. The original mil levy of the District, established in 1992, is .873. The mil levy certified for 2018 is .570.

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Conservation Trust Fund

The Colorado Constitution, as amended in 1992, states that the net proceeds of the Colorado Lottery are to be used for state and local parks, recreation facilities, open space, environmental education, and wildlife habitat.

The Conservation Trust Fund (CTF) is one of three funds established to accomplish these goals. CTF receives 40% of all net lottery proceeds. The Department of Local Affairs distributes CTF dollars from net Lottery proceeds, based on population, to over 450 eligible local governments: counties, cities, towns, and Title 32 special districts that provide park and recreation services in their service plans. CTF funds are distributed quarterly on a per capita basis.

Funding can be used for the acquisition, development, and maintenance of new conservation sites or for capital improvements or maintenance for recreational purposes on any public site.* New conservation sites are defined in statute as being interests in land and water, acquired after establishment of a conservation trust fund, for park or recreation purposes, for all types of open space, including but not limited to flood plains, green belts, agricultural lands or scenic areas, or for any scientific, historic, scenic, recreation, aesthetic or similar purpose (CRS 29-21-101).
* A public site is defined by the department as a publicly owned site.

www.coloradolottery.com/home.cfm

The Gunnison County Metropolitan Recreation District began receiving Conservation Trust Funds in 1996. Since 2001 the District has shared one half of Conservation Trust Funds received with other local governments: Gunnison County, City of Gunnison, Town of Crested Butte, Town of Mt. Crested Butte, Town of Pitkin. In addition to revenue sharing with other local governments, the District contributes funds for cooperative projects and utilizes CTF monies to maintain and improve the television/FM radio translator system.

Intergovernmental Revenue Sharing 2001 – 2016:

Gunnison - City $216,087
Crested Butte $60,507
Gunnison County $242,742
Mt. Crested Butte $30,311
Pitkin $4,139
Saguache County $406
Total $554,192

Other Projects:

To see a complete list of Community Funding, please visit our Grant Making Page.

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TABOR Statement

The Taxpayer’s Bill of Rights (“TABOR”), an amendment to the Colorado Constitution adopted in 1992, has a tremendous impact on all Colorado local governments, including special districts.  TABOR is principally a revenue limit.  It limits the revenue that can be retained from all sources, including state and local grants and interest earnings. 

TABOR generally prohibits an increase in revenue collections from the prior year by not more than inflation plus local growth.  As a result allowed revenues grow only from the lowest revenue collection years, preventing the District from growing economically with the current needs of the county.

The cost of providing services is growing faster than allowed collections under TABOR.  In November 2007 the Board of Directors of the Gunnison County Metropolitan Recreation District put forth a ballot question requesting voter approval to be removed from the financial constraints of TABOR.  The ballot initiative failed by a small margin.

The following local governments within Gunnison county have received voter approval to be removed from the financial constraints of TABOR: Gunnison County, City of Gunnison, Towns of Crested Butte, Mount Crested Butte and Pitkin.

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