HomeMy WebLinkAboutPACKET Town Board 2013-06-25The Mission of the Town of Estes Park is to plan and provide reliable,
high-value services for our citizens, visitors, and employees. We take
great pride ensuring and enhancing the quality of life in our community
by being good stewards of public resources and natural setting.
BOARD OF TRUSTEES - TOWN OF ESTES PARK
Tuesday, June 25, 2013
7:00 p.m.
AGENDA
PLEDGE OF ALLEGIANCE.
(Any person desiring to participate, please join the Board in the Pledge of Allegiance).
SWEARING IN OF CODE COMPLIANCE OFFICER KLEISLER. Chief Kufeld & Town Clerk
Williamson.
SWEARING IN OF OFFICERS MCAULEY, SYCHLA & HERSEY. Chief Kufeld &Town Clerk
Williamson.
PRESENTATION - LIFE SAVING AWARDS. Chief Kufeld.
PROCLAMATION - Proclaiming July 9 – July 14, 2013 “Rooftop Rodeo Week”.
PUBLIC COMMENT. (Please state your name and address).
TOWN BOARD COMMENTS / LIAISON REPORTS.
TOWN ADMINISTRATOR REPORT.
• Quarterly Town Project Update.
1. CONSENT AGENDA:
1. Town Board Study Session Minutes dated May 23 and June 11, 2013, and Town
Board Minutes dated June 11, 2013. Town Board Retreat Minutes dated May 29,
2013.
2. Bills.
3. Committee Minutes:
A. Public Safety, Utilities and Public Works, June 13, 2013.
1. 246CQ Skid Steer Loader & Maxey Trailer, Wagner Equipment -
$50,533.53, Unbudgeted.
4. Estes Valley Planning Commission Minutes dated May 21, 2013.
(acknowledgement only).
Prepared 06/14/13
NOTE: The Town Board reserves the right to consider other appropriate items not available at the time the agenda was
prepared.
2. LIQUOR LICENSE ITEMS:
1. CHANGE OF LOCATION – CHEESY LEE’S AMAZING PIZZA, LLC DBA CHEESY
LEE’S AMAZING PIZZA, FROM 861 MORAINE AVENUE TO 600 W. ELKHORN
AVENUE, BEER AND WINE LICENSE. Town Clerk Williamson.
3. REPORT AND DISCUSSION ITEMS:
1. WESTERN HERITAGE UPDATE.
2. VISITOR CENTER TRANSIT (PARKING) STRUCTURE PLANNING PROCESS.
Director Zurn. Item continued to the July 9, 2013 Town Board meeting.
3. MULTI-PURPOSE EVENT CENTER & STALL BARN CONSTRUCTION UPDATE.
Director Zurn.
4. ACTION ITEMS:
1. ESTES PARK HOUSING AUTHORITY BOARD APPOINTMENTS. EPHA Director
Kurelja.
2. ESTES VALLEY BOARD OF ADJUSTMENT APPOINTMENT. Director Chilcott.
3. 2012 COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR). Finance Officer
McFarland.
4. ECONOMIC DEVELOPMENT COUNCIL FUNDING. Assistant Administrator
Richardson.
5. NAMING OF GEORGE HIX MEMORIAL. Director Zurn.
6. SENIOR CENTER & MUSEUM MASTER PLAN ADOPTION. Director Winslow.
7. ORDINANCE #09-13 AMENDMENTS TO THE MODEL TRAFFIC CODE, PARKING
& SPEEDING. Commander Rose.
8. L&P BUCKET TRUCK PURCHASE. Director Zurn.
9. RESOLUTION #13-13 WOODLAND HEIGHTS FIRE – EXTENSION TO
PERMITTING PERIOD FOR NON-CONFORMING STRUCTURES. Code
Compliance Officer/Planner Kleisler.
5. ADJOURN
Town of Estes Park, Larimer County, Colorado, May 23, 2013
Minutes of a Study Session meeting of the TOWN BOARD of the Town of
Estes Park, Larimer County, Colorado. Meeting held at Town Hall in
Rooms 202/203 in said Town of Estes Park on the 23rd day of May, 2013.
Board: Mayor Pinkham, Mayor Pro Tem Blackhurst, Trustees Elrod,
Ericson, Koenig, Norris and Phipps
Attending: All
Also Attending: Town Administrator Lancaster, Assistant Town Administrator
Richardson, Town Attorney White and Town Clerk
Williamson
Absent: None.
Mayor Pinkham called the meeting to order at 5:15 p.m.
STRATEGIC PLANNING – REVIEW OF CITIZEN ENGAGEMENT FEEDBACK.
Administrator Lancaster presented an overview of the information received at the recent
visioning meetings held with the community to determine trends, outcome areas and
priorities to be discussed at the Town Board’s upcoming retreat. He also presented
information from the 2017 committee work and the 2011 citizen survey.
2017 Study
The previous 2017 study determined key sections including community character,
economic sustainability, natural environment, recreation resource, housing,
transportation and parking, and cultural resources, and strategies including encouraging
public investment, affordable housing and childcare, understanding and managing the
economic composition of retail sales activities, extend the URA, capture local leakage,
extend visitor’s stay, evaluate and manage downtown parking, focus marketing efforts
on the 29-40 segment as well as the baby boomers, encourage increased participation
in Estes Park activities by the new residents and retirees, and encourage opportunities
to diversify the economy.
2011 Citizen Survey
The citizen survey asked specific service level questions related to Town services to
identify the key services the Town should provide. It was noted the timing of when the
survey is conducted can dictate which items are important, i.e. wildfires. The survey
may not address items that must be done annually, so called maintainers that may not
seem important to the citizenry at the time of the survey; however, other items may
surface through the process. Major issues the Town was below average included traffic
flow, public parking, economic sustainability and development, and public trust. Key
services areas identified were the maintenance and repair of streets, open space and
affordable housing and economic development. The survey asked citizens to rank
projects in order of importance: improve drainage, alternative types of transportation,
parking improvements, MPEC, performing art theater, community center, new horse
stalls, indoor arena, expand senior center and new police building.
Community Visioning Results
The focus groups were asked to look at the community as a whole as it related to
services or amenities for the community. Many of the items identified during the
visioning would be forwarded to other entities as they are not within the scope of the
Town’s responsibility. The results of the visioning process consisted of approximately
200 self selecting individuals that either attended the meetings or completed a survey
online. There was no effort made to identify the sample group to determine if one or
more groups (business, retirees, families, etc.) were more prevalent. Town
Town Board Study Session – May 23, 2013 – Page 2
Administrator Lancaster stated the Community Center and Senior Center issues
appeared to have gained interest with the community. Trails and their interconnectivity
were also items identified as important. Other items of significant importance included
hiking, quality of dining opportunities, pedestrian mall downtown, performing arts,
performing art center, and education opportunities. The visioning process also
identified parking in the cores as important, arts, good health care options locally, and
local events such as festivals, events, and cultural arts. The young families stated
frustration with the lack of retail and recreational activities, which drives them to the
communities down valley and increases the sales tax leakage. The retirees have
moved to Estes for the character and do not want additional retail or big box stores.
Trail improvements ranked high. The Town should continue discussions with Rocky
Mountain National Park on interconnectivity; address easements needed to complete
trails such as along Big Thompson; and identify grant opportunities to complete trails
such as Paul Sarbanes or GOCO grants.
Retreat Process
Administrator Lancaster introduced the process of mind mapping as a method for
identifying key outcome areas, establishing goals, and outlining objectives for the next
budget year. The process would also fall in line with outcome base budgeting in which
he would recommend the Town move towards for future budgets. The Mission and
Vision of the Town would be reviewed at the retreat.
There being no further business, Mayor Pinkham adjourned the meeting at 6:40 p.m.
Jackie Williamson, Town Clerk
Town of Estes Park, Larimer County, Colorado, June 11, 2013
Minutes of a Regular meeting of the TOWN BOARD STUDY SESSION of
the Town of Estes Park, Larimer County, Colorado. Meeting held at Town
Hall in Rooms 202/203 in said Town of Estes Park on the 11th day of June,
2013.
Board: Mayor Pinkham, Mayor Pro Tem Blackhurst, Trustees Elrod,
Ericson, Koenig, Norris, and Phipps
Attending: Mayor Pinkham, Mayor Pro Tem Blackhurst, Trustees Elrod,
Ericson, Koenig, Norris, and Phipps
Also Attending: Town Administrator Lancaster, Assistant Town Administrator
Richardson, Town Attorney White, and Deputy Town Clerk
Deats
Absent: None
Mayor Pinkham called the meeting to order at 4:30 p.m.
FUTURE STUDY SESSION AGENDA ITEMS.
Trustee Phipps requested that staff provide the Board with a listing of all policies, both
past and present, and a brief description of each.
Attorney White recommended that a discussion of options available to the Board related
to marijuana legislation be included on the July 9, 2013, study session agenda.
Following discussion and direction, staff will prepare the necessary documents to bring
back to the Board at a Town Board meeting. Attorney White will provide background
materials to the Board related to Amendment 64 and the Town’s current Code.
An evaluation of the self-insurance pool will be added to the agenda for the June 25,
2013, Town Board Study Session.
At the Pre-Budget Study Session scheduled for Wednesday, June 26, 2013, the Board
will discuss goals and 2014 objectives to be considered during the budget process.
The June 25, 2013, Study Session will be held in the Board Room and an executive
session will be scheduled to perform Town Administrator Lancaster’s annual
evaluation/job review.
MAYOR CONTINGENCY FUND.
Mayor Pinkham provided the Board with a draft policy regarding the Mayor’s
Contingency Fund for review. He said the intent of the policy is to define the acceptable
practice governing the approval, expenditure and accounting of discretionary funds
designed for the mayor. Board discussion focused on the following topics: the Board
approves the amount of the fund each year during the budgeting process; concern
about the public perception of the use of these funds; intention is not to buy votes from
constituents; the funds must be used for a Town purpose; expenditures should benefit
the Town; expenditures from the fund may include unbudgeted items not significant
enough to require action by the full Board; individual with fund should be able to use
their judgment about expenditures; suggested that the mayor, mayor pro tem, and town
administrator have oversight and responsibility for the fund; sponsorships and
contributions are good PR for the Town and should be considered as opportunities
present themselves; organizations that repeatedly request monies from the mayor
should apply for funds through the Community Service Grant program; organizations
turned down for funds through the Community Service Grant process should not be
eligible to request funds from the Mayor’s Contingency Fund; consider a name change
for the fund to Town Contingency Fund; suggested abolishing the Mayor’s Fund and
Town Board Study Session – June 11, 2013 – Page 2
disbursing funds, for example $500, to each department for discretionary use; an
accounting of the fund expenditures is kept by finance department; and policy should
show the public who has the authority to access the fund and for what purposes.
Mayor Pro Tem Blackhurst stated that someone, either the mayor or town administrator,
needs to have a pool of funds that is available for periodic, unbudgeted items. He
stated a method for accounting for the expenditures is already in place through the
Board’s review of the bills that are included in Town Board meeting packet materials, as
well as expenditures being posted on the Town website and published in the
newspaper. He agreed that if monies from the Mayor’s Contingency Fund are
repeatedly going to a particular organization, the Community Service Grant procedure
should be followed. He said it is not necessary to nitpick the details of accountability
stating the fund is included in the budget and gets audited. Trustee Koenig concurred
and spoke to the flexibility of being able to access the fund quickly for unexpected
items.
The discussion will be considered as modifications are made and the policy is revised.
The Mayor asked that Town Attorney White review the document to weigh in on legal
aspects of the policy.
Mayor Pinkham called for a break for dinner at 5:08 pm.
The meeting resumed at 5:20 p.m.
FUNDING OF ECONOMIC DEVELOPMENT COUNCIL.
Assistant Town Administrator Richardson said the activities of the Economic
Development Task Force are winding down with a current focus on identifying
community investors and requesting start-up capital for opening the Estes Valley
Economic Development office. The Task Force is recommending that the Economic
Development Council be created using an “Investor” model with various levels of
investment. Task Force Chair, Greg Rosener, said that research indicates that local
government participation is key to successful economic development and submitted a
letter requesting $60,000 in funding annually from the Town. He said the Task Force
intends to make a formal request for one-half that amount, $30,000, for 2013 at the
June 25th Town Board meeting. Mr. Rosener stated that Larimer County is considering
a funding request, however, a commitment has not been received at this time. To date,
investment pledges total $61,000, in addition to a local bank providing office space for
the Council in lieu of a cash investment. Mr. Rosener spoke to the proposed structure
of the Council and Board of Directors. He stated that initial investors at any level will be
voting members of the Council with one vote each, with the exception of the Town
which will have two votes. The Council will select a Board of Directors Executive
Committee and an Executive Director will be hired. Mr. Rosener said he is hopeful that
the office will be up and running by August.
Discussion is summarized: the Council will file for 501(c)3 status; unaware that the
Town would be asked for funding since investors are being sought; research shows
local government must take financial role in successful economic development; bylaws
for the Board of Directors have been drafted; an interim director will be selected to serve
as a point of contact for the Council; funding must be budgeted annually as the Town
cannot enter into multi-fiscal year obligations; should the funds be requested through
the Community Service Grant process?; this is an investment in the community, not an
investment in an organization; and make approval of funding contingent on all financial
commitments being fully funded to help ensure that the Council is a feasible
organization going forward and not an underfunded project.
Mr. Rosener thanked the Board for their comments and the support of the Town.
DEVELOPMENT PLAN REVIEW PROCESS.
Town Board Study Session – June 11, 2013 – Page 3
Dir. Chilcott provided the Board with an overview of the Development Review Process
including:
• Who reviews what?
• What are staff’s and the Planning Commission’s roles?
• What is considered when reviewing a proposed development?
• What about public comment?
• What are the review steps?
• What is working well and what can be improved.
She stated that the review process is followed to ensure that the community is
developed as envisioned by the Estes Valley Land Use Vision which is contained within
the Estes Valley Comprehensive Plan and Estes Valley Development Code (EVDC).
She said that small project applications are reviewed by staff for compliance with the
Development Code; for larger projects the Estes Valley Planning Commission (EVPC) is
the decision-making body; and large projects, land use issues, and special reviews are
taken to the Town Board as the decision-making body. Staff and the Planning
Commission act in an advisory capacity to the Town Board with ultimate authority
residing with the Board for projects within the Town limits.
The Standard Development Review Process is outlined in the EVDC and includes a
Pre-application Conference, Application/Completeness Certification, Staff Review and
Report, EVPC Action or Recommendation, and Board of Trustees/Board of County
Commissioners Review and Action. Dir. Chilcott said that staff recommends
development applications be submitted as a complete package, including any
modifications or variances to standards. The Board proposed that staff consider a
change of procedure that would mandate the applicant submit a complete application to
ensure a more clear and logical process is followed during development review. The
Board cited the example of the performing arts center project having received a
variance from the Board of Adjustments prior to a complete development plan
application being submitted to the Community Development Department, calling the
order of review upside down and backwards. In addition, a recent rezoning request was
discussed in which the application was changed by the applicant after EVPC review and
denial, and prior to Town Board review. The Trustees stated that the EVPC should be
reviewing final application packages and moving items forward to Town Board with their
recommendations.
Dir. Chilcott reported that based on feedback received during community meetings, the
public sees the Department as a competent resource center offering assistance and
education to the public, and providing a much quicker review of development
applications than most communities. She said the Department continues to work with
the EVPC to provide training, orientation, and improve communication. Attorney White
stated that the Board should provide very specific direction to the EVPC on matters
being reviewed, and used the PUD review as an example of a topic where more specific
direction could have been provided to the Commissioners. The Board said they would
like to see more County involvement in the Planning Commission meetings.
There being no further business, Mayor Pinkham adjourned the meeting at 6:51 p.m.
Cynthia Deats, Deputy Town Clerk
Town of Estes Park, Larimer County, Colorado, June 11, 2013
Minutes of a Regular meeting of the Board of Trustees of the Town of Estes
Park, Larimer County, Colorado. Meeting held in the Town Hall in said Town
of Estes Park on the 11th day of June, 2013. Meeting called to order by Mayor
Pinkham.
Present: William C. Pinkham, Mayor
Eric Blackhurst, Mayor Pro Tem
Trustees Mark Elrod
John Ericson
Wendy Koenig
Ron Norris
John Phipps
Also Present: Frank Lancaster, Town Administrator
Lowell Richardson, Assistant Town Administrator
Greg White, Town Attorney
Cynthia Deats, Deputy Town Clerk
Absent: None
Mayor Pinkham called the meeting to order at 7:00 p.m. and all desiring to do so,
recited the Pledge of Allegiance.
PROCLAMATION – “Bike to Work Day” – June 26, 2013.
Mayor Pinkham proclaimed June 26, 2013, Bike to Work Day. Town Administrator
Lancaster invited the community to participate in the event which will include breakfast
and coffee from 6:30 to 9:30 a.m. at the Visitor Center and opportunities to win a variety
of prizes.
PUBLIC COMMENTS.
None.
TOWN BOARD COMMENTS / LIAISON REPORTS.
Trustee Norris and Mayor Pinkham both emphasized the importance of bicycling safety
and the benefits of wearing helmets while riding.
Mayor Pro Tem Blackhurst informed the community of the Estes Park Housing Authority
meeting on Wednesday, June 12, 2013, at 8:30 a.m. in Town Hall Room 203; and the
PUP Committee meeting scheduled for Thursday, June 13, 2013, at 8 a.m. in the Town
Board room.
Trustee Ericson said a Tree Board meeting is scheduled for Monday, June 17, 2013, at
8:30 a.m. in the Engineering Conference Room; the Audit Committee will meet to review
the December 31, 2012, financial statements on Tuesday, June 18, 2013; and the
Transportation Advisory Committee will meet on Wednesday, June 19, 2013, at noon.
TOWN ADMINISTRATOR REPORT.
• Multi-Purpose Event Center (MPEC) – Johnson and Associates has been
retained to work on a marketing plan for the MPEC. A meeting of the steering
committee for the MPEC project is scheduled for Monday, June 17th, with
marketing of the facility a high priority. A report related to progress on the MPEC
project will be given at each Town Board meeting through the completion of the
project, and monthly site visits will be scheduled.
1. CONSENT AGENDA:
Board of Trustees – June 11, 2013 – Page 2
1. Town Board Study Session Minutes dated May 28, 2013, Town Board
Minutes dated May 28, 2013.
2. Bills.
3. Committee Minutes:
A. Community Development/Community Services, May 23, 2013.
4. Tree Board Minutes dated May 20, 2013 (acknowledgement only.)
5. Estes Valley Board of Adjustment Minutes dated May 7, 2013
(acknowledgement only.)
6. Resolution #11-13 – Schedule public hearing date of June 25, 2013, for
Change of Location for a Beer & Wine License held by Cheesy Lee’s
Amazing Pizza LLC dba Cheesy Lee’s Amazing Pizza, from 861 Moraine
Avenue to 600 W. Elkhorn Avenue.
It was moved and seconded (Blackhurst/Phipps) to approve the Consent Agenda
Items, and it passed unanimously.
2. LIQUOR LICENSE ITEMS:
1. NEW LIQUOR LICENSE – PARK THEATER MALL, LLC DBA HISTORIC
PARK THEATER & CAFÉ, 130 & 132 MORAINE AVENUE, TAVERN LIQUOR
LICENSE.
The Clerk’s office received an application for a new Tavern Liquor License from
Park Theater Mall, LLC dba Historic Park Theater & Café. The applicant
requested a concurrent review of the application by the Town of Estes Park and
the State of Colorado in order for the license to be issued, and sales to begin,
as soon as possible. All required paperwork and fees have been submitted.
The applicant proposes to combine the addresses of 130 and 132 Moraine
Avenue under one liquor license. Currently, separate business licenses are
held by the Historic Park Theater located at 130 Moraine Avenue and the Park
Theater Café located at 132 Moraine Avenue. The Town and the applicant
have agreed to license the two addresses under one liquor license, however, at
the point in time when a liquor license is relinquished or non-renewed, the
addresses will again be considered as separate business locations requiring
separate business licenses. Mayor Pro Tem Blackhurst stated that the Board
takes liquor law violations seriously and reminded the applicant that she and
her staff are the first line of defense in upholding Colorado state liquor laws and
encouraged her to ensure that her staff receives proper training. Sharon
Seeley, speaking on behalf of Park Theater Mall, LLC, stated that she has
previously been TIPS trained and is aware of the responsibilities involved in
operating a liquor establishment. The Board of Trustees finds that the
reasonable requirements of the neighborhood are not met by the present liquor
outlets in the neighborhood and that the desires of the adult inhabitants are for
the granting of this liquor license, therefore, it was moved and seconded
(Koenig/Norris) to approve the new Tavern Liquor License for the Historic
Park Theater & Café, and it passed unanimously.
3. REPORTS AND DISCUSSION ITEMS:
1. VISITOR CENTER TRANSIT (PARKING) STRUCTURE UPDATE.
The Visitor Center Transit Structure project has a total budget of $4,603,000
consisting of a $3 million Federal Transit Administration grant, $738,000 in
Colorado State CMAQ and Faster funds, $865,000 from the Town’s Community
Reinvestment Fund, and will contain roughly 300 parking spaces. Dir. Zurn
presented the Board with a new concept for design and approval of the
structure that would integrate approving agencies and the public in the design
and development of the project and potentially shorten the project’s timeline by
three to four months. A Request for Proposal (RFP) was issued for a design
consultant for the project, with proposals due by June 17, 2013. The selected
Board of Trustees – June 11, 2013 – Page 3
consultant would be responsible for coordinating and documenting the new
community process which would consist of frequent work sessions with a goal
of having a final design and construction drawings ready for bidding by October
2013. The Trustees discussion related to the new process is summarized: the
Town funds for the project are currently set aside in the Community
Reinvestment Fund; would like to see a timeline and meeting schedule for the
design and development process; propose inclusion of smart parking
technology in design of structure; concerned about modifying the development
process and setting a precedent for modifying the development procedures;
and staff would evaluate the merits of the new process.
4. ACTION ITEMS:
1. RESOLUTION #12-13 – APPROVING THE ASSIGNMENT OF THE CABLE
TELEVISION FRANCHISE AND POLE ATTACHMENT AGREEMENT FROM
BAJA BROADBAND, LLC TO TDS BAJA BROADBAND LLC.
In March 2013, the Town received a request from Baja Broadband, LLC to
transfer the Cable Television Agreement dated December 11, 2013, from Baja
to TDS Baja Broadband, LLC (TDS Baja). The transfer is requested in
connection with a purchase agreement between Baja and TDS Baja Broadband
with a prospective closing date of August 1, 2013. In addition, a transfer of the
Pole License Agreement dated December 11, 2013, was also requested.
Attorney White stated that there are no current defaults and/or liabilities under
the terms and conditions of the agreements that need to be addressed prior to
considering consent for the transfers, and added that language included within
the agreements states that consent to transfer the agreements cannot be
unreasonably withheld. He noted that Resolution #12-13, if adopted, grants
consent to transfer the agreements as of the closing of the Asset Purchase
Agreement between the two parties. Debbie Hernandez, office manager in
Baja Broadband’s state office, who attended the meeting, provided her contact
information to the Board and offered to answer questions on the topic. It was
moved and seconded (Koenig/Norris) to approve Resolution #12-13, and it
passed unanimously.
2. PERSONNEL POLICY – COMPENSATION & BENEFITS POLICIES
SECTION 300.4.1 – 300.1.3.13. This agenda item was rescheduled and will be
included on the agenda for the June 25, 2013, Town Board meeting.
3. BOARD POLICY GOVERNANCE – BOARD/STAFF LINKAGE.
The third policy section of the Town’s Policy Governance Manual concerning
Board/Staff Linkages was reviewed and discussed by the Board at a previous
Town Board Study Session. Administrator Lancaster noted that the document
had been revised based on the comments heard at that meeting. In addition,
Section 2.2.3 was added to provide clarification related to the Town
Administrator’s official job description which is incorporated within the
Employment Agreement between the Town of Estes Park and the Town
Administrator. The policy speaks to the responsibilities and limitations of the
Town Administrator. It was moved and seconded (Norris/Phipps) to approve
the Board/Staff Linkage Policy, and it passed unanimously.
Whereupon Mayor Pinkham adjourned the meeting at 7:50 p.m.
William C. Pinkham, Mayor
Cynthia Deats, Deputy Town Clerk
Town of Estes Park, Larimer County, Colorado, May 29, 2013
Minutes of a Study Session meeting of the TOWN BOARD of the Town of
Estes Park, Larimer County, Colorado. Meeting held at Town Hall in
Museum Meeting Room in said Town of Estes Park on the 29th day of May,
2013.
Board: Mayor Pinkham, Mayor Pro Tem Blackhurst, Trustees Elrod,
Ericson, Koenig, Norris and Phipps
Attending: All
Also Attending: Town Administrator Lancaster, Assistant Town Administrator
Richardson, Directors Bergsten, Chilcott, Kufeld, McFarland
Winslow and Zurn and Town Clerk Williamson
Absent: None
Mayor Pinkham called the meeting to order at 12:30 p.m.
STRATEGIC PLANNING – 2014 BOARD GOALS AND OBJECTIVES.
Review of 2013 Board Objectives
Develop Economic Strategy
• The development of a policy has been placed on hold until the work of the
Economic Task Force has been completed; however, the Board has determined
the Town should be a partner and not the leader in economic development.
• An internal audit to support business expansion and new business has not been
completed to date. Community Development has held a number of outreach
meetings to identify areas to be streamlined.
• The Town continues to participate in county, regional, and stated economic
planning. The Town is a member of Northern Colorado Economic Development
Council.
• The parking structure is on schedule. A stakeholder group will be developed to
review the design of the structure.
Improve and Maintain Infrastructure
• Implementation of a maintenance program has not been completed. Staff has
identified what needs to be completed. Funding for the improvements continues
to be discussed. The Board emphasized the need to coordinate improvements
with the other utilities and their schedules to replace infrastructure.
• Staff continues to explore and apply for grant funding with recent applications
completed for the FLAP and RAMP grants. A Paul Sarbanes grant could be a
source of funding for the Fall River trail. The Board requested staff continue to
address the connection of trails and safe access points for pedestrians. The
Recreation district may open up the trails master plan for review. Trustee Elrod
reminded staff to look at laying conduit under or long the trails for fiber in the
future.
• An RFP will be going out next week to develop a plan to address groundwater
issues with the closed landfill on Elm Road.
• The staff is in the final stages of developing a job description for the Facilities
Manger position to address the management of Town owned buildings.
• The adoption of a new 10 year master plan for the Water department is on
schedule for completion at the end of 2013.
Town Board Study Session – May 29, 2013– Page 2
Continue Redevelopment of Stanley Park
• The construction of the stall barn and Multi-Purpose Event Center (MPEC)
will be underway soon with completed in February 2014.
Continue Redevelopment of Bond Park
• Completion of Phase 5 Bond Park master plan has been completed on time
and on budget.
• RFP for the next phase of Bond Park to be completed in the fall of 2013 with
completion in 2014.
• Staff is working with Johnson Consulting on a marketing plan for the MPEC.
Address Administrative and Governance Needs
• Staff continues to work on adopting a plan to address ongoing capital needs
comprehensive capital improvement plan, including financing alternative.
• Adoption of the Governance policies will be complete with the last section to
be approved by the Board at the next meeting.
• The development and adoption of a strategic planning process is underway.
• A review of all IGAs and MOUs for Town-appointed committees and a review
of all MOUs with outside partner organizations has begun.
OUTCOME BASED BUDGETING AND MIND MAPPING
Outcome based budgeting was introduced to the Board as a best practice. The process
establishes desired outcomes, defines strategies to achieve, set appropriate financial
and personnel resources, develop measurable targets, measure and monitor progress,
analyze performance, and reports results. The mind mapping process is a method
utilized to outline the key outcome areas in outcome based budgeting.
Vision & Mission
The Board discussed the Vision and Mission and the following are summarized
comments: The Local Marketing District (Visit Estes Park) has a different mission than
the Town and the Town is neither a resort nor a village. The Towns job is to deliver
services to the community. The LMDs focus is to market the community. The Board
consensus was to change premier mountain resort to premier mountain community and
visitors would be changed to guests.
Vision
The Town of Estes Park will enhance our position as a premier mountain community.
Mission
The Mission of the Town of Estes Park is to provide high-quality, reliable services for
the benefit of our citizens, guests, and employees, while being good stewards of public
resources and our natural setting.
Key Outcome Areas
• Robust Economy - We have a diverse, healthy year round economy.
• Infrastructure - We have reliable, efficient and up to date infrastructure serving our
residents, businesses and guests.
• Exceptional Guest Services - We are the preferred Colorado mountain destination
providing an exceptional guest experience.
• Public Safety, Health and Environment - Estes Park is a safe place to live, work,
and visit with an emphasis on our quality natural environment.
• Outstanding Community Services - Estes Park is an exceptionally vibrant,
diverse, inclusive and active mountain community in which to live, work and play.
• Governmental Services and Internal Support - We provide high-quality, reliable
basic municipal services for the benefit of our citizens, guests, and employees, while
being good stewards of public resources.
• Transportation - We have safe, efficient and well maintained multi-modal
transportation systems for pedestrians, vehicles and transit.
Town Board Study Session – May 29, 2013– Page 3
Goals (5 Year)
• Robust Economy
o Have simple, yet effective regulations and codes that support and encourages
development in the Town and are enforceable.
o The Town encourages events, activities and development that enhance a year
round economy.
o The Town participates as a partner in state, regional and local economic
development efforts.
• Infrastructure
o Address parking options to serve the central downtown area.
o Continue to pursue grants and utilize available open space funding to develop
connectivity of trails in the Estes Valley in partnership with other local entities as
described in the Estes Valley Trails Master Plan.
o Provide safe access for users to the trail system.
o All Town Streets are classified at a fair condition with a 70 rating or above.
o Continue to research grant funding opportunities for street improvements.
o Address the use of fiber optic infrastructure.
• Public Safety, Health and Environment
o Provide for the safety of the environment in our Town owned urban
environments.
• Outstanding Community Services
o Plan and implement the celebration of the 100th anniversary of the Town.
• Governmental Services and Internal Support
o Maintain an adequately trained and educated workforce.
o Implement a document management system.
o Town Finances are strong with adequate fund balance and sustainable reserves.
• Transportation
o Address the ease of mobility for residents and guests throughout the town,
specifically to the core downtown area and access to RMNP.
o Coordinate wayfinding/signage with CDOT.
2014 Board Objectives
• Robust Economy
o Simplify regulations and code as they apply for specific businesses.
• Infrastructure
o Complete the environmental studies required for the extension of the Fall River
Trail using the Paul Sarbanes grant.
o Address the retrofit of Glacier Basin Treatment facility.
o Develop ongoing sustainable funding plan for facility maintenance.
o Evaluate future raw water needs and supply.
• Public Safety, Health and Environment
o Pursue emergency AM radio services.
o Evaluate and address potential required changes in radio frequencies.
o Address groundwater issues with the closed landfill on Elm Road.
• Outstanding Community Services
o Revise the sign code.
o Revise/update comprehensive plan.
o Define the Town’s role in community housing issues.
o Complete the next phase of the Bond Park master plan.
o Develop and adopted a policy for accepting public art, memorials and donations.
• Governmental Services and Internal Support
o Determine if the catastrophic loss fund should be reestablished and if so what
should be the fund balance.
o Complete a community survey.
o Enforce vacation home rental regulations, including business licensing and sales
tax collection.
• Transportation
o Determine the future of shuttle committee.
Town Board Study Session – May 29, 2013– Page 4
o Determine funding options including the possibility of a limited term sales tax
increase.
The Board discussed the validity of a separate shuttle ad hoc committee and if it were to
continue the need to establish a formalized group with bylaws. It was suggested the
committee should become a subcommittee of the Transportation Advisory Committee
(TAC). Staff commented the business community which services on the shuttle
committee would like to continue the committee in order for their concerns and suggests
to be heard. Director Winslow recommended the committee continue to meet for the
next 3 to 4 years with no additional structure and with formal reports on the committees
actions be presented to the Community Development/Community Services meeting.
There being no further business, Mayor Pinkham adjourned the meeting at 4:26 p.m.
Jackie Williamson, Town Clerk
Town of Estes Park, Larimer County, Colorado, June 13, 2013
Minutes of a Regular Meeting of the PUBLIC SAFETY/UTILITIES/PUBLIC
WORKS COMMITTEE of the Town of Estes Park, Larimer County,
Colorado. Meeting held in the Town Hall in said Town of Estes Park on the
13th day of June, 2013.
Committee: Chair Blackhurst, Trustees Koenig and Phipps
Attending: Chair Blackhurst, Trustees Koenig and Phipps
Also Attending: Assistant Town Administrator Richardson, Chief Kufeld, Dir.
Bergsten, Dir. Zurn, and Deputy Town Clerk Deats
Absent: Town Administrator Lancaster
Chair Blackhurst called the meeting to order at 8:00 a.m.
PUBLIC COMMENT.
None.
PUBLIC SAFETY.
AMENDMENTS TO THE MODEL TRAFFIC CODE – PARKING & SPEEDING.
Commander Rose presented amendments to the Model Traffic Code to address two
issues not currently contained within the Code. The first amendment is intended to
deter multi-space parking and to ensure vehicles are parked within designated parking
spaces. The amendment will allow officers to address violations of this type. The
second amendment sets speed limits for areas of Town where speed limits are not
posted. Staff is proposing a maximum speed limit of 25 miles per hour in any residential
zone where speed limits are not posted. This will match the speed limit specified in the
Code for commercial areas where speed limits are not posted, and is a reduction from
30 miles per hour which is the speed limit stated within the current Code. The
Committee recommends approval of the amendments to the Model Traffic Code
pertaining to Parking & Speeding as an action item at the June 25, 2013, Town
Board meeting. The Committee requested that staff check into several items including
a speed study on Wonderview Avenue, time restrictions for diagonal parking on
MacGregor Avenue in front of Town Hall, and parking map availability.
REPORTS.
Reports provided for informational purposes and made a part of the proceedings.
1. Verbal Updates – Chief Kufeld reported that the Department’s effort to hire additional
officers is on-going with the most recent candidates having been eliminated during
the background check process. He noted that he is hopeful a new officer will be
hired by late summer.
UTILITIES.
SKID STEER LOADER PURCHASE – WATER.
As an alternative to replacing the 15-year-old backhoe, the Utilities Department
requested approval to purchase a mini-excavator, a skid steer loader and trailer to
better meet the department’s needs. Following Town Board approval, the mini-
excavator was purchased. Staff is requesting approval to proceed with the purchase of
the skid steer loader and trailer. The following quotes for the skid steer loader were
received:
Public Safety/Utilities/Public Works Committee – June 13, 2013 – Page 2
Wagner Equipment Caterpillar Model 246CQ Skid Steer Loader $35,085.30
Titan Machinery Case SR220 Skidwheel with Cab $40,380.00
Bobcat of the Rockies Bobcat S630 Skid Steer Loader $36,314.37
Colorado Machinery, LLC John Deere 326E Skid Steer Loader $38,867.12
A Maxey trailer for the equipment was determined to be the best fit based on quality and
experience. Approval of the purchase will require the funds be included in the
supplemental budget appropriation resolution that will be brought forward in December
2013. Staff recommends the purchase of a Caterpillar skid steer loader from Wagner
Equipment at a cost of $35,085.30 and the Maxey trailer for $15,448.23. The cost of
the mini-excavator, the skid steer loader, and trailer totals $129,589.53, which is less
than the escrowed amount of $131,717.00 contained in the Vehicle Replacement Fund.
The Committee recommends approval of the purchase of a Caterpillar Model
246CQ Skid Steer Loader at a cost of $35,085.30 and a Maxey Trailer at a cost of
$15,448.23 from the Vehicle Replacement Fund, unbudgeted, as an item on the
Consent Agenda at the June 25, 2013, Town Board meeting.
BUCKET TRUCK PURCHASE – L&P.
The 2012 Vehicle Replacement Fund included $230,000 for the replacement of the
Light & Power bucket truck. Due to changes in staff and the task of creating
specifications for this vehicle, the funds were not rolled over into the 2013 budget, which
will require funds for the purchase to be included in the supplemental budget
appropriation resolution that will be brought forward in December 2013. Three vendors
were contacted for quotes, however, only one vendor responded per the table below:
Altec 2014 Altec Freightliner
Trade-In:
Total Cost:
$239,955
-$20,000
$219,955
Hi-Ranger No Bid
Versalift No Bid
Chair Blackhurst expressed concern with the lack of adherence to the current budget,
calling it unacceptable as standard practice, and also expressed disappointment related
to a single source quote. The Committee recommends approval of the purchase of
a 2014 Altec Freightliner at a cost of $219,955, from the Vehicle Replacement
Fund, unbudgeted, as an action item at the June 25, 2013, Town Board meeting.
REPORTS.
Reports provided for informational purposes and made a part of the proceedings.
1. Verbal Updates –
o Engineering Services Selection – 19 submittals were received in response
to a Request for Proposal (RFP) for firms with qualifications in
engineering, construction management, and planning. Based on
qualifications, HDR, McLaughlin Engineering, and Frachetti Engineering
were pre-approved for work on future projects. Scopes of work and
pricing will be based on proposals for each individual project, but using
pre-approved firms will streamline the process and preclude the need for
RFPs for small projects.
o Prospect Mountain Water Company – A Public Utilities Commission public
hearing will be held on August 14, 2013, related to Prospect Mountain
Water rates, and Dir. Bergsten will be available at the hearing to provide
information and answer questions. The Town currently has a temporary
agreement with Prospect Mountain Water to provide drinking water.
o IT Updates – Supt. Fraundorf noted that a new computer will be installed
at the Board room lectern, off-site back-up procedures are being
implemented, and server consolidation and switch consolidation projects
are being undertaken to minimize potential points of failure. He introduced
Kyle Szabo who is finishing up a college degree in IT and is assisting staff
during the summer.
Public Safety/Utilities/Public Works Committee – June 13, 2013 – Page 3
o GIS Software – An Intergovernmental Agreement (IGA) with Larimer
County to increase the amount and functionality of GIS software has been
finalized.
PUBLIC WORKS.
NAMING OF GEORGE HIX MEMORIAL.
In February 2013, former Town Administrator Gary Klaphake on behalf of the George
Hix family, approached the Town about creating a memorial to Mr. Hix in recognition of
his contributions to the community. The family expressed interest in changing the name
of Riverside Park to commemorate Mr. Hix, as well as donating a minimum of $25,000
for purchase of a commissioned artwork to the Town. Dir. Zurn stated that the
proposed new name is “George Hix Park at the Confluence”, and the art work would
likely be a bronze wildlife statue, however, the details of the artwork have not been
finalized. The Committee discussed the precedent set by renaming a Town-owned
property after a community member, and the confusion that may be caused by changing
the name of a well-known area in the Town. After discussion, the Committee
proposed “George Hix Riverside Plaza” be considered as a potential new name
for the area and asked that the item be brought before the full board at the June
25, 2013, Town Board meeting as an action item.
REPORTS.
Reports provided for informational purposes and made a part of the proceedings.
1. Visitor Center Transit (Parking) Structure RFP Update – Dir. Zurn stated that the
parking structure will accommodate up to 300 parking spaces and be funded by $3
million in Federal Transit Administration funds, $738,000 in Colorado State CMAQ
and Faster funds, and $865,000 from the Town’s Community Reinvestment funds for
a total project budget of $4.6 million. He noted that to meet federal and state project
requirements, a qualification-based RFP will be issued for design of the project, as
neither the federal government nor the state allows for the procurement of consulting
services based on cost. Once the most qualified firm is chosen, scope and fees can
be negotiated. He said the selected consultant would facilitate the project
development through the following phases:
• Program Development Phase/Site Master Plan Phase
• Schematic Design Phase
• Design Development Phase
• Final Design/Construction Document Phase
• Bidding Phase
• Construction Management/Services Phase
Trustee Koenig asked if public restrooms will be included in the design of the
structure. Dir. Zurn stated that a design for the project does not exist at this time
and proposed utilizing a new community process for design and approval of the
project. The process would involve staff, the Town Board, the Estes Valley Planning
Commission, the Estes Valley Board of Adjustments, and the public in directing
project design. The procedure would consist of frequent brainstorming/decision-
making sessions and would potentially shorten the project’s scheduled duration by
three to four months. Discussion ensued and is summarized: the proposed new
community design process complies with the Development Code according to Dir.
Chilcott and Town Attorney White; project design will cost in the neighborhood of
12% to 15% of project budget; a large sewer collection line in the area presents a
technical design obstacle; large meetings may be difficult to coordinate; concerned
about the schedule of meetings volunteer board members may be asked to attend
during the design process; the Board discussed the flow of the current standard
development process at the last Town Board Study Session; and concerned about
deviating from the standard development process. Since the process is a deviation
from the standard development process, Chair Blackhurst stated that the full Board
should be involved in discussions related to adopting the proposed process. He also
corrected a statement he made at the last Town Board meeting related to the
Public Safety/Utilities/Public Works Committee – June 13, 2013 – Page 4
Town’s portion of the project funding and stated that the funds are currently held
within the Community Reinvestment Fund. The Committee requested that staff
revisit this topic at the upcoming June 25, 2013, Town Board meeting to
receive input and direction from the full Board related to implementation of the
proposed new design process.
There being no further business, Chair Blackhurst adjourned the meeting at 9:14 a.m.
Cynthia Deats, Deputy Town Clerk
RECORD OF PROCEEDINGS
Regular Meeting of the Estes Valley Planning Commission
May 21, 2013 ‐ 1:30 p.m.
Board Room, Estes Park Town Hall
Commission: Chair John Tucker, Commissioners Doug Klink, Betty Hull, Joe Wise, Kathy
Bowers, Nancy Hills, Steve Murphree
Attending: Chair Tucker, Commissioners Klink, Wise, Bowers, Hills, and Hull
Also Attending: Director Chilcott, Planner Shirk, Code Compliance Officer/Planner Kleisler, and
Recording Secretary Thompson
Absent: Commissioner Murphree
The following minutes reflect the order of the agenda and not necessarily the chronological sequence.
Chair Tucker called the meeting to order at 1:30 p.m. There were approximately six people in
attendance.
1. PUBLIC COMMENT
None
2. CONSENT AGENDA
A. Approval of minutes, April 16, 2013 Planning Commission meeting.
It was moved and seconded (Hull/Hills) to approve the consent agenda as presented and the
motion passed unanimously with one absent.
3. WOODLAND HEIGHTS FIRE RESOLUTION
Planner Kleisler reviewed the staff report. He stated this was a request to extend the building
permitting period for nonconforming homes and structures destroyed by the Woodland
Heights Fire in June, 2012. Two maps were shown, indicating the fire area. The fire destroyed
24 homes, all within the Estes Valley Development Code (EVDC) area, and all but one in
unincorporated Larimer County. He clarified the Larimer County Building Department reviews
and issues building permits for those parcels in unincorporated Larimer County, with approval
granted by Community Development Department staff after review for compliance with the
EVDC.
Per Section 6.6 of the EVDC, owners of legal nonconforming buildings or structures destroyed
by fire have one (1) year to obtain a building permit to rebuild the same nonconforming
structure. Applicants would be allowed to rebuild with the same footprint (including height).
After approval of a building permit, the applicant must complete the rebuild within three (3)
years.
Staff are recommending this one‐year permitting period be extended to July 30, 2015. This
proposed extension concludes the same date as the Larimer County High Park Fire Rebuilding
Program. Planner Kleisler clarified if a property owner sells the property prior to rebuilding,
the new property owner would be afforded the permitting period extension.
Planner Kleisler stated the Planning Commission would be the recommending body for this
resolution, with the decision‐making bodies being both the Town Board of Trustees and the
Larimer County Board of County Commissioners.
Commissioner Klink suggested striking the second sentence in Section 4, Number 2 of the
resolution, stating the resolution should be an extension of the building permit issuance date
rather than the completion date of the rebuilt structure(s).
RECORD OF PROCEEDINGS
Estes Valley Planning Commission 2
May 21, 2013
Public Comment
None.
It was moved and seconded (Klink/Bowers) to recommend approval to the Estes Park Town
Board of Trustees and Larimer County Board of County Commission to extend the
permitting period for homes and structures destroyed in the Woodland Heights Fire, striking
the second sentence in Section 4, Number 2 of the resolution, and the motion passed
unanimously with one absent.
4. ESTES VALLEY COMPREHENSIVE PLAN MODERNIZATION
Planner Kleisler stated staff have been working behind the scenes the last few weeks, outlining
the current land uses outlined in the Community Policies chapter of the Comprehensive Plan. He
has worked with Jill Fischer, who the Town has contracted to update all the Global Information
Systems (GIS) software. They have been developing accurate maps with different criteria, which
allow analysis of the land use for each area. This is a very time‐consuming process, but extremely
helpful for the modernization. Additionally, he has been updating the statistics and demographics
section of the Comprehensive Plan, and is reviewing the options for data analysis of the 2010
census data.
Discussion on the Comprehensive Plan timeline occurred between staff and the Commission.
Comments included but were not limited to: 1) Still on track to have the plan updated by year‐
end; 2) A monthly visual report on a monthly basis was requested; 3) Discussion about the
review/approval process to ensure the public has the opportunity to comment, and hoping they
will be engaged in the process. 4) Clarification that this modernization was not changing the vision
or policy, but updating and eliminating irrelevant data; 5) Request to provide more detailed
information on the agenda about the monthly progress to encourage public participation; 6) The
Commission was concerned about receiving the entire plan at the end of the year to review and
vote on, and they would prefer to see small sections each month; 7) Previous GIS data was not
functional and the update was required prior to continuing with the Comprehensive Plan
modernization.
5. ESTES PARK HOUSING AUTHORITY
Request by Rita Kurelja, Director, to postpone this item to a future date.
6. REPORTS
A. Pre‐Application Meetings & Building Permits
1. Planner Shirk reported building permit volume is increasing, primarily within Town limits,
but also in unincorporated Larimer County. Fifteen (15) permits requiring plan review have
been submitted in the last three working days. Walk in customers are also becoming more
frequent.
2. A pre‐application meeting for Tract 42, Fall River Addition was held, proposing a small
commercial accommodations resort (south of the river, south of Nicky’s). The project
would be four units, and would include bridge work and a water main extension. The
current bridge is substandard for the proposed development. Zoned A–Accommodations,
the proposed design would be similar to four large vacation home units operated as
accommodations, and the current vacation home regulations would not be applicable.
3. A pre‐application meeting was held for an amended plat on Community Drive. A deck was
built many years ago without a permit, and the new owners prefer to have a clean plat.
4. A pre‐application meeting was held for a variance request to allow construction of a new
single‐family dwelling in a portion of the wetlands on Kiowa Drive. The application was
withdrawn by the applicant due to opposition from the homeowners association.
B. Estes Valley Planning Commission Upcoming Reviews
1. Wildfire Development Plan and Rezoning Request. The Development proposes to improve
infrastructure in the area, and the rezoning would remove current restrictions for the CH–
Commercial Heavy zoned parcel. The property is also planning to annex into the Town.
2. Request to build a second dwelling on a single‐family zoned lot. The owners of “The
Homestead Lot” in The Reserve would like to build an additional home on the existing
RECORD OF PROCEEDINGS
Estes Valley Planning Commission 3
May 21, 2013
seven‐acre parcel instead of subdividing the property. The request is for a waiver of the
EVDC regulations for single‐family lots.
C. Estes Valley Board of Adjustment
1. The Courtyard Shops’ new owner is installing an automatic sprinkler system in the entire
building, and a riser room is required. A variance request to locate the riser room in the
setback has been submitted.
2. An application was submitted for a setback variance on Black Squirrel Drive in Little Valley.
The request is to allow construction of an attached garage to a home currently under
construction.
3. Staff approved a minor modification for a cabin remodel and expansion on upper Upper
High Drive.
D. Estes Park Town Board
1. Stonebridge Estates Supplemental Map #2 was approved on April 23, 2013.
2. Elkhorn Tubing Hill was denied on April 23, 2013. 6‐0 vote. Chair Tucker expressed
appreciation for the cleanup work that has been done on the property thus far.
3. Wapiti Crossing Development Plan and Vested Rights Time Extension was continued to
May 28, 2013. This would be the second extension, and the request is for a one‐year
extension.
4. Harmony Annexation and Lot consolidation plat to be heard May 28, 2013
E. Larimer County Board of County Commissioners
1. Planner Kleisler met with Larimer County staff, including the Code Compliance Officers.
F. Other
1. In response to Commissioner Hull’s questions, staff will look into the building currently
being demolished close to The Neighborhood Subdivision.
2. There are underground electrical lines being buried near Steamer Drive.
3. The proposed parking facility near the Visitor Center will be reviewed by the Planning
Commission. Town Administrator Lancaster and Public Works Director Zurn are looking at
a different review model for that structure. It could be that Planning Commissioners and
Town Trustees would be actively involved in the design charrettes prior to the final design
being presented for approval. Any meetings would be public meetings, and most likely be
held at a time other than the regular Planning Commission meeting time. Final decisions
on the review process will be from Mr. Lancaster and Mr. Zurn. Director Chilcott stated it
was a positive way to have the ability to provide input during the initial design process.
4. Concerning quasi‐judicial matters, Director Chilcott stated there will be email notifications
sent at the time a pre‐application meeting is scheduled to alert Commissioners of the
quasi‐judicial position on projects. Planning Commissioners and Town Board members are
not allowed to privately discuss with the general public projects formally submitted to the
Community Development Department for review.
There being no further business, Chair Tucker adjourned the meeting at 2:14 p.m.
___________________________________
Betty Hull, Vice‐Chair
___________________________________
Karen Thompson, Recording Secretary
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Jackie Williamson, Town Clerk
Date: June 21, 2013
RE: Public Hearing: Change Of Location Beer & Wine License held by
Cheesy Lee’s Amazing Pizza, LLC dba Cheesy Lee’s Amazing Pizza from
861 Moraine Avenue to 600 W. Elkhorn Avenue
Background:
Cheesy Lee’s Amazing Pizza, LLC has applied for a change of location from 861
Moraine Avenue to 600 W. Elkhorn Avenue. The establishment has vacated the
premises at 861 Moraine Avenue and is currently moving into the 600 W. Elkhorn
Avenue location. However, beer & wine sales cannot take place at the new location
without approval from both the local licensing authority and the State of Colorado.
All necessary paperwork and fees have been submitted by the owner. Please see the
attached hearing procedures for further details.
Budget:
N/A
Staff Recommendation:
N/A
Sample Motion:
I move to approve/deny the change of location for Cheesy Lee’s Amazing Pizza, LLC
dba Cheesy Lee’s Amazing Pizza to 600 W. Elkhorn Avenue.
Town Clerk’s Office
1
July 2002
PROCEDURE FOR HEARING ON APPLICATION
FOR CHANGE OF LOCATION OF A BEER & WINE LIQUOR LICENSE
1. MAYOR.
The next order of business will be the public hearing on the application of Cheesy
Lee’s Amazing Pizza, LLC dba CHEESY LEE’S AMAZING PIZZA for a Change of
Location of an existing Beer & Wine Liquor License from 861 Moraine Avenue to
600 W. Elkhorn Avenue.
At this hearing, the Board of Trustees shall consider the facts and evidence
determined as a result of its investigation, as well as any other facts, the reasonable
requirements of the neighborhood for the type of license for which application has
been made, the desires of the adult inhabitants, the number, type and availability of
liquor outlets located in or near the neighborhood under consideration, and any other
pertinent matters affecting the qualifications of the applicant for the conduct of the type
of business proposed.
OPEN PUBLIC HEARING
2. TOWN CLERK. Will present the application and confirm the following:
The application was filed May 22, 2013.
At a meeting of the Board of Trustees on June 11, 2013, the public hearing was
set for 7:00 p.m. on Tuesday, June 25, 2013.
The neighborhood boundaries for the purpose of this application and hearing
were established to be 2.39 miles.
The Town has received all necessary fees and hearing costs.
The applicant is filing as an LLC.
The property is zoned CO which allows this type of business as a permitted
use.
The notice of hearing was published on June 14, 2013 .
2
The premises was posted on June 13, 2013 .
There is a police report with regard to the investigation of the applicant.
Status of T.I.P.S. Training:
Unscheduled ____ Scheduled X Completed when license was originally
issued (Date: May 2009)
There is a map indicating all liquor outlets presently in the Town of Estes Park
available upon request.
3. APPLICANT.
The applicants will be allowed to state their case and present any evidence they
wish to support the application.
4. OPPONENTS.
The opponents will be given an opportunity to state their case and present any
evidence in opposition to the application.
The applicant will be allowed a rebuttal limited to the evidence presented by the
opponents. No new evidence may be submitted.
5. MAYOR.
Ask the Town Clerk whether any communications have been received in regard
to the application, and if so, to read all communication.
Indicate that all evidence presented will be accepted as part of the record.
Ask the Board of Trustees if there are any questions of any person speaking at
any time during the course of this hearing.
Declare the public hearing closed.
6. SUGGESTED MOTION:
Finding. The Board of Trustees finds that the reasonable requirements of the
neighborhood are/are not met by the present liquor outlets in the neighborhood and
that the desires of the adult inhabitants are/are not for the granting of this liquor
license.
Motion. Based upon the above findings, I move that this Change of Location for a Beer
and Wine Liquor license be granted/denied.
PUBLIC WORKS Report
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Scott Zurn, PE, CFM, Public Works Director
Date: June 25, 2013
RE: Multi-Purpose Event Center & Stall Barn Construction Update
Background:
Progress on the projects continues to consist of a large amount of work devoted to
reviews and approvals of shop drawings, material approvals and fielding questions from
Dohn Construction. Actual construction in the field is progressing as the design team
reacts to structural modifications from the metal building manufacturer.
As revised and finalized design load criteria has been discussed and modified in the last
several weeks, the design team and the metal building manufacturer have landed on
mutually agreed loading and design criteria. The design team has focused on
confirming these metal building loads on the foundation design and checking the
foundation design for compatibility.
As part of an ongoing focus, Public Works is challenging both the contractor and
designers to work together in identifying some valuable engineering opportunities.
Currently the design team is reducing some of the foundation requirements due to
stronger soil conditions and the reduction in actual loading reactions determined by the
metal building manufacturer’s engineer. These reductions are just one example of the
ongoing effort to find savings in the project. Currently the project is on schedule and
within budget.
Estes Park
Housing Authority
June 14.2013
I lonorable Mayor Bill Pinkham
Town Trustees
Town of F.stes Park
P.O.Box 1200
Estes Park.CO 80517
Dear Mayor Pinkham and Trustees:
Regarding the two vacant positions on the Board of Commissioners ibr the Estes Park
Housing Authority:
'Thetwo open positions were posted in 'The Kstes Park News.'The 'Trail Gazette,on the
EPHA website,through The Town of Estes Park email notifications,as well as at the
EPIIA office for a period of time from April 10.2013 until May 1.2013.The EPHA
Board formed a committee for the purpose of interviewing all candidates.We received 3
applications for the 2 open positions.All three candidates were interviewed at length by
the committee.
After much consideration it is with great pleasure that the Board of Commissioners for
the Estes Park Housing Authority recommends Mr.Matthew Ilciserand Ms.Catherine
Jensen to fill the current vacant commissioner positions on the Estes Park Housing
Authority Board of Commissioners.Each of these individuals brings a different yet
valuable perspective as well as skill set to the Board. If approved by the Board of
'Trustees,both Commissioners will begin serving 5 year terms. We respectfully request
the Board of Trustees accept these recommendations.
Should you have any questions or concerns on this matter,please do not hesitate to call.
Sincerely.
Rita Kurelja (j
Executive Director
Estes Park Housing Authority
170 MacGregorAvenue,RO.Box 1200 •Estes Park,CO 80517 • (970) 577-3730 •Fax (970) 586-0249
Page 1
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Alison Chilcott, Director
Date: June 25, 2013
RE: Estes Valley Board of Adjustment Appointments
Background:
The Estes Valley Board of Adjustment is five-member, joint Town/County board that
reviews requests for variances to the Estes Valley Development Code. Two members
are appointed by the Larimer County Board of County Commissioners; three members
by the Town of Estes Park Board of Trustees.
One Town-appointed position is vacant. Pete Smith’s term expired on May 31, 2013.
He has applied to be re-appointed for a second three-year term. No other applications
were received. Pete Smith was interviewed by a team in 2010, and Mayor Pinkham
decided not to form an interview team to re-interview Pete Smith.
Below is a brief bio provided by Pete Smith.
Pete grew up in Philadelphia, PA and is a graduate of the University of Virginia. During the
Vietnam era, he served as a First Lieutenant in the Army, teaching field artillery at Fort Sill, OK.
After the service, Pete spent the next 38 years in mortgage finance to include many management
positions. Pete’s last 13 years were with Fannie Mae in Washington, D.C. Pete retired from
Fannie Mae in April of 2005 and moved from Virginia to Estes Park in July of that year.
Pete joined the auxiliary in March, 2006, after he had attended the Citizens Police Academy. He
has been the commander of the auxiliary since January of 2008. Pete feels that it is one’s duty to
give back to the community and serving the police department via the auxiliary is an excellent
way to do so. He enjoys interacting with the different police officers, assisting the police
department in many different ways and learning about law enforcement. He has tremendous
respect for the entire department and its professionalism.
Pete and his wife, Carol, are active volunteers in the community and love living in Estes Park.
Budget: N/A
Recommendation:
Appointing Pete Smith to the Board of Adjustment for a second three-year term.
Sample Motion:
I move to appoint (or not appoint) Pete Smith to the Estes Valley Board of Adjustment for a
three-year term expiring May 31, 2016.
Community Development Memo
Page 1
FINANCE Memo
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Audit Committee (Mayor Pinkham, Trustee Ericson, Town Administrator
Lancaster, Deputy Town Administrator Richardson, and Finance Officer
McFarland)
Date: June 25th, 2012
RE: 2012 Comprehensive Annual Financial Report (CAFR)
Background:
The Town of Estes Park undergoes an annual independent audit of its financial statements.
The audit report for the year ended December 31, 2012 has been completed and has been
delivered to the Audit Committee by the independent auditing firm of CliftonLarsonAllen,
LLP. The independent auditors’ report expressed an unmodified (“clean”) opinion that the
financial statements presented fairly, in all material respects, the financial position of the
funds and activities of the Town of Estes Park in conformity with Generally Accepted
Accounting Principles (GAAP). The comments made by the Government Finance Officers
Association (GFOA) in conjunction with the 2011 CAFR award have been addressed.
Historically, the Audit Committee meets with the auditors prior to the second Town Board
meeting in June. This year’s Audit Committee meeting was held June 18th, 2012. The
auditors from CliftonLarsonAllen, LLP, were represented by Justin Petrone and Paul
Niedermuller, CPAs.
Approval of the CAFR is sought at this time annually because the CAFR must be submitted
to the GFOA by June 30th in order to qualify for the Achievement in Excellence in Financial
Reporting Award. The CAFR is also due to the State of Colorado (via submission to the
Office of the State Auditor) by July 31, 2012.
The Committee is in possession of the DRAFT version of the CAFR, along with its
component elements (introductory letter, Management’s Discussion & Analysis, and the
statistical tables). Perhaps the most important aspect of the June 18th, 2012 meeting was
to review topics that will appear in the Auditor’s Letter to Management. The Letter to
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FINANCE Memo
Management cites areas in which the Town can improve its financial management
practices. Relevant information as cited in said report was discussed in detail by the Audit
Committee in its review of the CAFR at the Committee meeting. Items in the Management
notes include:
• The Medical Insurance Fund was reinstated in 2012. At the end of each year, the
insurance company in use provides a document that reports claims that are in
process. An estimate is to be made and booked on the potential liability for claims in
progress. This estimate was not made at the end of 2012 (accounting staff was
unaware of the report’s existence as this was the first year of the Fund). The liability
is estimated at ~$148,000, and has been booked. While there is more than
adequate fund balance to absorb the amount, the fact that the amount was not
booked is determined to be an “IBNR” – “incurred but not reported”, a weakness in
the system of controls.
• The L&P and Water (Enterprise) Funds each have associated debt (incurred 2007
and 2008, respectively). The debt covenants require fund balances be set aside
(restricted) to recognize the covenant requirements. The Town has been keenly
aware of the ratio requirements, and has noted ratio statuses in both the Budget
documents (page 114, 124 of 2013 Budget) and the CAFR statistical tables
(Schedule 11). Each respective fund has continuously maintained sufficient cash
and net position balances in excess of the requirements. However, the Town has
never segregated these balances for reporting purposes. This is also considered a
weakness, and has been corrected.
• The Town has a large amount of capital assets, requiring significant attention from an
accounting standpoint. Old assets that are fully depreciated and subsequently retired
and/or replaced are required to be removed from the asset inventory list. This
ensures that the fixed assets are not overstated. Further, the Town has a relatively
new policy stating that an asset much be valued at a minimum of $5,000. Staff is in
the process of cleaning up the asset lists to ensure accurate reporting.
• A critical component of an audit is that the auditing firm remains impartial, and does
not become involved in the creation of the financial statements that it is auditing.
CliftonLarsonAllen found itself a little more involved on the creative (production of
financial statements) end than what was their comfort level. Staff was merely
continuing the practice established by prior auditors, and is happy to comply with the
current request of increasing independence/impartiality from the prior process.
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FINANCE Memo
CliftonLarsonAllen’s findings and management comments emphasize the appropriateness
of periodically switching auditing firms. CliftonLarsonAllen has identified areas of
improvement that were not noted by the previous firm. Staff appreciates
CliftonLarsonAllen’s thoroughness and is addressing the cited areas of concern.
The 2012 CAFR does not have a Single A-133 Audit section. A Single Audit is triggered and
required when the Town expends more than $500,000 in governmental grants during a
calendar year. Staff anticipates that the 2013 CAFR will have a Single Audit section, as did
the 2009 and 2011 CAFRs.
The 2012 CAFR not only satisfies government and legal accounting standards, but also
reflects the professionalism and determination of the Town administration and staff to
effectively manage the Town’s finances. It is clear that the Town Board and staff share a
strong sense of fiscal responsibility to ensure the continued economic well-being of the
Town.
The CAFR information that you have is complete, but has not yet been assembled and
bound (due to time constraints). It is expected that a bound CAFR will be delivered at the
Town Board meeting.
Paul Niedermuller, CPA, of CliftonLarsonAllen LLC, will attend the June 25th, 2012 Board
meeting and will provide comments and answer questions in regards to the audit and CAFR
process. It is important to remember that the Auditors work for the Town Board and not
Staff, and as such, are accountable to the Town Board.
Staff Recommendation:
The Audit Committee recommends acceptance of the audit report and Comprehensive
Annual Financial Report for the year ended December 31, 2012.
Sample Motion:
I move to approve/deny acceptance of the audit report and Comprehensive Annual
Financial Report for the year ended December 31, 2012.
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TOWN OF ESTES PARK, COLORADO
COMPREHENSIVE ANNUAL FINANCIAL REPORT
December 31, 2012
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TABLE OF CONTENTS
PAGE
INTRODUCTORY SECTION
Title Page
Table of Contents ........................................................................................................................... i
List of Principal Officials ............................................................................................................... iv
Organizational Chart ..................................................................................................................... v
GFOA Certificate of Achievement ................................................................................................ vi
Letter of Transmittal ..................................................................................................................... vii
FINANCIAL SECTION
INDEPENDENT AUDITORS’ REPORT ......................................................................................... I
MANAGEMENT’S DISCUSSION AND ANALYSIS .................................................................... IV
BASIC FINANCIAL STATEMENTS
Statement of Net Position ....................................................................................................... 1
Statement of Activities ............................................................................................................. 2
Balance Sheet - Governmental Funds .................................................................................... 4
Statement of Revenues, Expenditures and Changes in Fund
Balances - Governmental Funds ....................................................................................... 5
Reconciliation of the Statement of Revenues, Expenditures and
Changes in Fund Balances of Governmental Funds to the
Statement of Activities ....................................................................................................... 6
Statement of Net Position - Proprietary Fund ......................................................................... 7
Statement of Revenues, Expenses and Changes in Fund
Net Position – Proprietary Funds ...................................................................................... 8
Statement of Cash Flows - Proprietary Fund .......................................................................... 9
Statement of Fiduciary Net Position ...................................................................................... 11
Notes to Financial Statements .............................................................................................. 12
REQUIRED SUPPLEMENTARY INFORMATION ...................................................................... 30
Schedule of Funding Progress - Retiree Healthcare ............................................................. 31
Budgetary Comparison Schedule - General Fund ................................................................ 32
Budgetary Comparison Schedule - Community Services Fund ............................................ 34
Notes to Required Supplementary Information ..................................................................... 35
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PAGE
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES ........ 36
Governmental Funds
Combining Balance Sheet - Nonmajor Governmental Funds ......................................... 37
Combining Statement of Revenues, Expenditures and Changes in
Fund Balances - Nonmajor Governmental Funds ..................................................... 38
Budgetary Comparison Schedule - Community Reinvestment Fund .............................. 39
Budgetary Comparison Schedule - Conservation Trust Fund ......................................... 40
Budgetary Comparison Schedule - Open Space Fund ................................................... 41
Enterprise Funds
Budgetary Comparison Schedule - Light and Power Fund ............................................. 42
Budgetary Comparison Schedule - Water Fund ............................................................. 43
Internal Service Funds
Combining Statement of Net Position ............................................................................. 44
Combining Statement of Revenues, Expenses and Changes in Fund
Net Position ............................................................................................................... 45
Combining Statement of Cash Flows .............................................................................. 46
Budgetary Comparison Schedule - Fleet Maintenance Fund ......................................... 47
Budgetary Comparison Schedule - Vehicle Replacement Fund ..................................... 48
Budgetary Comparison Schedule - Information Technology Fund.................................. 49
Budgetary Comparison Schedule - Medical Insurance Fund .......................................... 50
Agency Fund
Combining Statement of Changes in Assets and Liabilities ............................................ 51
STATEMENT OF COMPONENT UNIT WITHOUT SEPARATELY
ISSUED FINANCIAL STATEMENTS ...................................................................................... 52
Budgetary Comparison Schedule – Marketing District ......................................................... 53
STATISTICAL SECTION ............................................................................................................ 54
Financial Trends
Net Position ..................................................................................................................... 56
Changes in Net Position .................................................................................................. 57
Fund Balances, Governmental Funds ............................................................................. 59
Revenue Capacity
Sales Tax Revenue by Type of Industry ......................................................................... 61
Direct and Overlapping Sales Tax Rates ........................................................................ 62
Principal Sales Tax Categories ....................................................................................... 63
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PAGE
Debt Capacity
Ratio of Outstanding Debt, by Type ................................................................................ 64
Ratio of General Bonded Debt Outstanding and Legal Debt Margin .............................. 65
Direct and Overlapping Governmental Activities Debt .................................................... 66
Pledged Revenue Coverage ........................................................................................... 67
Demographic and Economic Information
Demographic and Economic Statistics ............................................................................ 68
Principal Employers ........................................................................................................ 69
Operating Information
Full-Time Town Employees by Function/Program .......................................................... 70
Operating Indicators by Function/Program ..................................................................... 71
Capital Asset Statistics by Function/Program ................................................................. 73
COMPLIANCE SECTION ........................................................................................................... 74
State Compliance
Local Highway Finance Report ....................................................................................... 76
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TOWN OF ESTES PARK
LIST OF PRINCIPAL OFFICIALS
TOWN GOVERNMENT
The Town of Estes Park is governed by a Mayor and a six-member Board of Trustees. The
Mayor and Trustees are elected for four year terms. The Trustees each have one vote in town
board meetings. The Mayor has the final vote on all issues in case of a tie. Listed below are the
Town officials and principal staff members as of December 31, 2012.
Mayor Elected 2012 Bill Pinkham
Mayor Pro Tem Elected 2010 Eric Blackhurst
Trustees
Elected 2010 Mark Elrod
Elected 2010 Wendy Koenig
Elected 2012 John Ericson
Elected 2012 Ron Norris
Elected 2012 John Phipps
Staff
Town Administrator Frank Lancaster
Deputy Town Administrator Lowell Richardson
Town Attorney Greg White
Town Clerk Jackie Williamson
Finance Officer Steve McFarland
Director of Utilities Reuben Bergsten
Director of Public Works Scott Zurn
Chief of Police Wes Kufeld
Director of Community Development Alison Chilcott
Director of Community Services Bo Winslow
Municipal Judge Gary R. Brown
Public Information Officer Kate Rusch
PRELIMINARY DRAFT SUBJECT TO REVISION ESTES PARK CITIZENS MAYOR and TRUSTEES TOWN ADMINISTRATOR TOWN ATTORNEY UTILITIES Light & Power Water IT GIS COMMUNITY SERVICES Museum Senior Center Visitor Center Fairgrounds/Events Conference Center Sales & Marketing POLICE Patrol Investigations Dispatch SRO Restorative Justice Animal Control FINANCE Accounting/Budget/ Investments/ Financing/ Accounts/Collection PUBLIC WORKS Parks/Streets/ Engineering/ Building- Maintenance/ Traffic Engineer/ Fleet Maintenance ADMINISTRATIVE SERVICES Town Clerk Elections/Records/ Licensing/Minutes/ Human Resources TOWN BOARD APPOINTED BOARDS & COMMISSIONS •Building Code of Appeals •Creative Sign Design Review Board STANDING COMMITTEES •Community Development / Community Services •Public Safety / Utilities / Public Works ADVISORY BOARDS & COMMITTEES •Tree Board •Performing Arts Theatre •Audit TOWN BOARD & COUNTY APPOINTED • Estes Valley Board of Adjustment • Estes Valley Planning Commission COMMUNITY DEVELOPMENT Planning Building-Inspection Code Enforcement DEPUTY TOWN ADMINISTRATOR TOWN OF ESTES PARK ORGANIZATIONAL CHART JANUARY 2012 Revised 1/12 TOWN AFFILIATIONS • Estes Park Housing Authority • Estes Park Local Marketing District PUBLIC INFORMATION OFFICER MUNICIPAL JUDGE
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June XX, 2013
To: the Honorable Mayor, Board of Trustees, and Citizens of the Town of
Estes Park, Colorado:
The Comprehensive Annual Financial Report (CAFR) of the Town of Estes Park,
Colorado (the Town) for the fiscal (same as calendar) year ended December, 31,
2012, is hereby submitted. Responsibility for both the accuracy of the data and
the completeness and fairness of the presentation, including all disclosures, rests
with the Town. To the best of our knowledge and belief, the enclosed data are
accurate in all material respects and are reported in a manner designed to
present fairly the financial position and results of operations of the various funds
and account groups of the Town. All disclosures necessary to enable the reader
to gain an understanding of the Town’s financial activities have been included.
The information provided in this section is introductory in nature. Specific
financial details are reviewed in the Management’s Discussion and Analysis
section of this report.
Management assumes full responsibility for the completeness and reliability of
the information contained in this report, based upon a comprehensive
framework of internal control that it has established for this purpose. Because
the cost of internal control should not exceed anticipated benefits, the objective
is to provide reasonable, rather than absolute, assurance that the financial
statements are free of any material misstatements.
CliftonLarsonAllen LLP has issued an unmodified (“clean”) opinion on the Town
of Estes Park’s financial statements for the year ended December 31, 2012. The
independent auditors’ report is located at the front of the financial section of
this report.
This report includes all Town funds. The Town provides a full range of services,
including police protection, electric and water utility services, construction and
maintenance of streets and infrastructure, municipal parks, museum, senior
center, community development, building inspections, business and liquor
licensing, and cultural events. In addition to general government activities, the
Town has significant operational and/or financial relationships with the Estes
Park Building Authority, the Estes Valley Fire Protection District (EVFPD), and the
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Estes Park Local Marketing District (LMD). The former entity’s activities are
included in the Town as a blended component unit, while the latter is listed as a
discrete unit. The EVFPD and LMD are both taxing districts that also receive a
transfer from the Town’s General Fund as determined on an annual basis.
Profile of the Government
The Town of Estes Park, incorporated in 1917, is a destination resort community
nestled in the Rocky Mountain foothills 65 miles northwest of Denver, Colorado.
The Town is at the entrance to Rocky Mountain National Park and is visited by
approximately three million people each year. Rocky Mountain National Park
has been the number one tourist attraction in northern Colorado for as long as
records have been compiled. The Town of Estes Park currently occupies a land
area of six square miles and serves an estimated population of 5,858 (2010
census). The Town is empowered to levy a property tax on both real and
personal properties located within its boundaries. It is also empowered to
extend its corporate limits by annexation, which occurs periodically when
deemed appropriate by the Town Board.
Estes Park is a statutory town. Policy‐making and legislative authority are vested
in the governing board consisting of the Mayor and six Trustees. The governing
board is responsible, among other duties, for passing ordinances, adopting the
budget, appointing committees, and hiring the Town Administrator. The Town
Administrator is responsible for carrying out the policies and ordinances of the
governing body, and for overseeing the day‐to‐day operations of the
government. The board is elected on an at‐large basis. Board members serve
four‐year staggered terms, with three trustees elected every two years. The
Mayor is elected to serve a four‐year term. Elected officials are limited to two
consecutive elected terms of office.
In 2010, the Estes Valley Fire Protection District began operation, ending its long‐
standing status as a department of the Town. The Town continues to contribute
to the newly formed District, with the amount being appropriated annually. The
Town’s enterprise funds are comprised of the water and electric distribution
utilities. The Town is also financially accountable for another legally separate
entity, the Estes Park Building Authority, which most recently provided financing
for golf course improvements. The Building Authority has completed its most
recent agreement with the Recreation District in 2009, did not operate in 2010‐
12, and currently does not have plans or agreements in place for 2013. Finally,
the Local Marketing District, which was established by election in November
2008, collects a 2% “pillow” (lodging) tax that is in turn used to promote and
advertise Estes Park as a vacation destination, a task previously borne by the
Town. Additional information on these entities can be found in Note 1 in the
Notes to the Financial Statements.
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The annual budget serves as the foundation for the Town’s financial planning
and control. All departments of the Town are required to submit annual
requests for appropriation to the Town’s designated budget officer by the third
week of August. The budget officer uses these requests as the starting point for
developing a proposed budget. The Finance Department then presents this
proposed budget to the Town Administrator for review and amendment. The
proposed budget is then presented to the Town Board for deliberation in
October. The board is required to hold public hearings on the proposed budget
and to formally adopt the budget before December 15th. This date also serves as
the deadline for mill levy certification to the Larimer County Commissioners. The
appropriated budget is prepared by fund and department (e.g., General Fund
and Public Works departments). Budget‐to‐actual comparisons are provided in
this report for each individual fund for which an appropriated annual budget has
been adopted. For the General Fund, this comparison is presented as part of the
basic financial statements for the governmental funds. For governmental funds,
other than the General Fund, with appropriated annual budgets, this comparison
is presented behind the footnotes in this report.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best
understood when it is considered from the broader perspective of the specific
environment within which the Town operates.
Local economy
Estes Park realized a 6.3% increase in tourism in 2012 (as defined by an increase
in sales tax collected over 2011). Taxable sales increased by $11,610,031. The
national unemployment rate decreased from 8.5% in 2011 to 7.8% in 2012, while
Colorado’s unemployment rate decreased from 8.3% to 7.5% (source: U.S.
Bureau of Labor Statistics). Median Family Income increased in Estes Park, from
$52,778 in 2011, to $56,053 in 2012. Meanwhile, the Denver/Boulder CPI
(consumer price index) decreased from 3.7% in 2011 to 1.9% in 2012.
Long‐term financial planning
The Capital Asset Management Plan (CAMP) is the Town’s primary financial
roadmap. Both foreseeing and flexible, the CAMP forecasts improvement
projects and cash flow in the Town’s major funds for the next 5 years. The CAMP
allows for a combination of long‐term cash management coupled with an orderly
addressing of the evolving needs of the Estes Park community.
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The Town spent over $3.5 million in what was a very productive 2012 for
infrastructure and improvement projects. Some of the accomplishments are as
follows:
1. Light & Power and Water contributed to address its infrastructure with
over $980,000 in expenditures towards overhead lines, distribution and
underground systems).
2. Redevelopment of Bond Park continued in 2012, the overall goal of which
is to provide a more sustainable and user‐friendly centerpiece in the
downtown area. The phases will provide the infrastructure and surfaces
needed for special events that draw tens of thousands of visitors each
year that enjoy the Town and its amenities.
3. The Town continues to address road maintenance and upkeep. Virginia
Drive/Park Lane/MacGregor Ave, and Steamer Drive were the large 2012
projects, totaling almost $1,000,000.
4. The Police Department section of Town Hall received a face lift in 2012,
improving both safety and functionality.
5. The Town maintains a replacement program for its fleet of over 100
vehicles, and replaced 13 vehicles in 2012.
6. The Town is focusing much of its capital efforts in 2013 on improvements
at the Stanley Fairgrounds, including a multipurpose event center
(MPEC), stall barns, and a master plan for the museum and senior center.
Some planning costs for the above items were begun in 2012. The
$7,500,000 MPEC/Stall Barn project is expected to be funded through a
combination of Certificates of Participation and through fund balance.
The Town employs a preference policy to local contractors and businesses,
further contributing to the economic vitality of Estes Park.
Cash management policies and practices
Cash temporarily idle during the year was invested in certificates of deposit,
obligations of the U.S. treasury, local government investment pools, and
agencies and instrumentalities of the United States. The Town’s funds allocated
as investments increased from $20.3 million in 2011 to $23.9 million in 2012.
The US equity environment has been extremely volatile from 2008 – present.
While not engaging in equity investment strategies, the Town has been directly
affected by the decline in interest rates paid through municipal money market
pools. The annual yield has decreased from 4.76% in 2008 to a low in 2011 of
0.08% (pooled rates as of December 31, 2012 were 0.21%). On roughly
$20,000,000 in investments, this has equated to an annualized decrease of
roughly $900,000 in revenue. The drop in interest rates over this time period has
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forced a significant downward revision in budgeted (and actual) investment
income. This in turn adversely affects monies available for all Town funds.
The maturity of the investments ranges from overnight to five years. Investment
income includes appreciation in the fair value of the investments. Increases in
the fair value during the current year do not necessarily represent trends that
will continue; nor is it always possible to realize such amounts, especially in the
case of temporary changes in the fair value of investments that the Town intends
to hold to maturity.
While an increase in sales tax collections has been encouraging, there are still
signs of economic stress, as is evidenced with building permits. Permits have
begun to rebound, but the scope of projects appears to be on a smaller scale.
Still, the increased activity from a low in 2009‐10 is encouraging.
Building
Year Permits Valuation
2008 586 $35,473,382
2009 368 $15,255,616
2010 434 $11,233,978
2011 499 $11,904,280
2012 485 $14,162,316
The Town underwent few changes with its Fund structure from 2011 to 2012.
The Medical Insurance Fund (an internal service fund) was reinstated, as the
Town began a self‐insurance program with its medical benefit program.
Risk management
The objectives of the Town’s risk management program is to minimize risk and
protect against loss, which could significantly affect the public, personnel,
property, budget, or the ability of the Town to fulfill its responsibilities.
Potentially hazardous risk exposures are evaluated on an ongoing basis and
reduced or eliminated where feasible and cost‐effective.
The Town is a member of the Colorado Intergovernmental Risk Sharing Agency
(CIRSA), a separate and independent governmental and legal entity formed by
intergovernmental agreement by member municipalities pursuant to State
statute. CIRSA defends and indemnifies the Town against the risks of loss related
to torts; theft of, damage to, and destruction of assets, errors and omissions,
injuries to employees, and natural disasters. The Town is self‐insured for health
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insurance to eligible employees and dependents. The insurance coverage for
workers compensation is carried by Pinnacol Assurance.
The Town’s goal is to maintain a 25% fund balance in the General Fund so that a
reserve roughly equivalent to three month’s worth of expenditures in held for
unanticipated emergencies.
Budgetary controls
The Town maintains budgetary controls, the objective of which is to ensure
compliance with legal provisions embodied in the annual appropriated budget
approved by the Town Board. Budgetary controls (the level at which
expenditures cannot legally exceed the appropriated amount) are established at
the fund level. The Town also maintains an encumbrance accounting system as a
budgetary control to prevent expenditures from exceeding legal appropriations.
Encumbered amounts lapse at fiscal year‐end, and qualifying encumbrances are
formally appropriated in the following year when necessary.
Award and acknowledgements
The Government Finance Officers Association (GFOA) awarded a Certificate of
Achievement for Excellence in Financial Reporting to the Town for its
comprehensive annual financial report (CAFR) for the fiscal year ended
December 31, 2011. In order to be awarded a Certificate of Achievement, the
Town must publish an easily readable and efficiently organized CAFR. This report
satisfied both Generally Accepted Accounting Principles (GAAP) and applicable
legal requirements.
A Certificate of Achievement is valid for a period of one year only. The Town
believes that its current CAFR continues to meet the Certificate of Achievement
Program’s requirements and we are submitting it to the GFOA to determine its
eligibility for another certificate.
The successful preparation of this report on a timely basis could not have been
accomplished without the dedication and efforts of the entire staff of the
Finance Department: Sammi Coleson, Linda Hardin, Carol Hillerson, Deb
Holgorsen, Deb McDougall and Lorraine McCown. Human Resources (Amy
Spallinger) was also integral in providing information to the audit process.
Valuable input was also received from Public Works, the L&P/Water utilities, and
the Public Information Officer. Special thanks are extended to the accounting
firm of CliftonLarsonAllen LLP for their professionalism in the performance of the
independent audit for the Town. We also wish to extend appreciation to the
Mayor, the Trustees, and the Town Administrator for their efforts and support in
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setting and administering policies for the prudent financial management of the
Town of Estes Park.
Sincerely,
Steve McFarland
Finance Officer
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FINANCIAL SECTION
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INDEPENDENT AUDITORS' REPORT
Board of Trustees
Town of Estes Park
Estes Park, Colorado
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-
type activities, the discretely presented component unit, each major fund, and the aggregate remaining
fund information of the Town of Estes Park, as of and for the year ended December 31, 2012, and the
related notes to the financial statements, which collectively comprise the entity’s basic financial
statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting principles generally accepted in the United States of America; this includes
the design, implementation, and maintenance of internal control relevant to the preparation and fair
presentation of financial statements that are free from material misstatement, whether due to fraud or
error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free from
material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in
the financial statements. The procedures selected depend on the auditors’ judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or
error. In making those risk assessments, the auditor considers internal control relevant to the entity’s
preparation and fair presentation of the financial statements in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness
of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of the
financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for
our audit opinions.
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Board of Trustees
Town of Estes Park
II
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the
respective financial position of the governmental activities, the business-type activities, the discretely
presented component unit, each major fund, and the aggregate remaining fund information of the Town
of Estes Park as of December 31, 2012, and the respective changes in financial position and, where
applicable, cash flows thereof for the year then ended in accordance with accounting principles
generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, schedule of funding progress and budgetary comparison
schedules on pages IV–VIII, 31 and 32-35 be presented to supplement the basic financial statements.
Such information, although not a part of the basic financial statements, is required by the Governmental
Accounting Standards Board who considers it to be an essential part of financial reporting for placing
the basic financial statements in an appropriate operational, economic, or historical context. We have
applied certain limited procedures to the required supplementary information in accordance with
auditing standards generally accepted in the United States of America, which consisted of inquiries of
management about the methods of preparing the information and comparing the information for
consistency with management’s responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not provide us
with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the Town of Estes Park’s basic financial statements. The combining and individual
nonmajor fund financial statements and schedules, budgetary schedules, and Local Highway Finance
Report are presented for purposes of additional analysis and are not a required part of the basic
financial statements.
The combining and individual nonmajor fund financial statements, budgetary schedules, and Local
Highway Finance Report are the responsibility of management and were derived from and relates
directly to the underlying accounting and other records used to prepare the basic financial statements.
Such information has been subjected to the auditing procedures applied in the audit of the basic
financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in
accordance with auditing standards generally accepted in the United States of America. In our opinion,
the combining and individual nonmajor fund financial statements and schedules, budgetary schedules
and the Local Highway Finance Report are fairly stated, in all material respects, in relation to the basic
financial statements as a whole.
The introductory and statistical sections have not been subjected to the auditing procedures applied in
the audit of the basic financial statements, and accordingly, we do not express an opinion or provide
any assurance on them.
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Board of Trustees
Town of Estes Park
III
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 24,
2013, on our consideration of the Town of Erie's internal control over financial reporting and on our
tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and
other matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the result of that testing, and not to provide an opinion on
internal control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the Town of Estes Park’s
internal control over financial reporting and compliance.
Broomfield, Colorado
June 24, 2013
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IV
MANAGEMENT’S DISCUSSION AND ANALYSIS
As management of the Town of Estes Park (Town), we offer readers of the Town’s financial
statements this narrative overview and analysis of the financial activities of the Town for the
fiscal year ended December 31, 2012.
Financial Highlights
The assets of the Town exceeded its liabilities at the close of the most recent fiscal year by
$93,812,288 (net position). Of this amount, $22,862,027 (unrestricted net position) may be used
to meet the government’s ongoing obligations to citizens and creditors. It is important to note
that “unrestricted net position” is an accounting term referring to lack of formal commitments
(loans, etc.) of assets. It does not reflect the amount of assets that are informally committed to
targeted fund balances, unobligated monies for future projects, etc. For example, the Town
targets a 25% fund balance (reserve) in its General Fund. In the 2013 Budget, this is
approximately $3,261,585. This is not considered a “restricted” fund balance, but the Town has
earmarked the amount as a reserve.
The Town’s total net position increased by $1,450,435, an improvement from the $319,748
increase from 2010-2011. Governmental Activities decreased $495,523, primarily the result of a
decrease in capital grant funding from 2011, and a reduction of transfers in from the enterprise
funds. Sales taxes increased 6.3% (roughly $467,000) in 2012. The decrease in net position
from Governmental Activities was more than offset by the increase of $1,945,958 from the
Business-Type activities (utility funds). Rate changes led to charges for services revenues
increasing $767,905, and total revenues increasing $830,720.
At the close of the current fiscal year, the Town’s governmental funds reported combined ending
fund balances of $9,078,559, a decrease of $637,101 from 2011. Approximately 46% of this
total amount, $4,176,411, is available of spending government’s discretion (unrestricted,
unassigned fund balance). This is a decrease in percentage from 2011 primarily because of
appropriation of fund balance reclassification of Governmental Funds as dictated by GASB 54.
Specifically, the 2013 General Fund forecasts a budget deficit of $1,351,691. The forecasted
deficit is required to be listed as “Assigned” fund balance.
At the end of the current fiscal year, unrestricted, unassigned fund balance for the General Fund
was $4,176,411 or 45% (71% in 2011) of general fund total expenditures; 35% if “transfers out”
are included (56% in 2011).
The Town’s total noncurrent liabilities decreased by $561,103 to $11,516,410 during the current
fiscal year. This was due to a reduction in postemployment benefits, coupled with payments
made on the Light and Power bond and Water loan.
The Town loaned the Estes Park Housing Authority $2,700,000 in 2006. The loan was due in
full by June 1, 2010, but has been subsequently extended to June 1, 2015. The loan was
funded as follows: $950,000 from the General Fund, $550,000 from the Light and Power Fund,
$450,000 from the Water Fund, and $750,000 from the Catastrophic Loss Fund. As of
December 31, 2012, a principal balance of $317,450 remained outstanding and due to the
remaining three funds (the Catastrophic Loss Fund has been discontinued and merged into the
General Fund).
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Overview of the Financial Statements
Management’s discussion and analysis is intended to serve as an introduction to the Town’s
basic financial statements. The basic financial statements comprise three components: 1)
government-wide financial statements; 2) fund financial statements; and 3) notes to the basic
financial statements. This report also contains other required supplementary information in
addition to the basic financial statements themselves.
Government-wide Financial Statements
The government-wide financial statements are designed to provide the reader of the Town’s
basic financial statements a broad overview of the Town’s finances, in a manner similar to a
private sector business.
The statement of net position presents information on all of the Town’s assets and liabilities with
the difference between the two reported as net position. Over time, increases or decreases in
net position may serve as a useful indicator of whether the financial position of the Town is
improving or deteriorating.
The statement of activities presents information showing how the net position of the Town
changed during the most recent fiscal year. All changes in net position are reported as soon as
the underlying event giving rise to the change occurs, regardless of the timing of related cash
flows. Thus, revenues and expenses are reported in this statement for some items that will only
result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused
vacation leave).
Both of the governmental-wide financial statements distinguish functions of the Town that are
principally supported by taxes and intergovernmental revenues (governmental activities) from
other functions that are intended to recover all or a significant portion of their costs through user
fees and charges (business-type activities). The governmental activities of the Town include
general government, public safety, public works, and culture and recreation. The business-type
activities of the Town include an electric distribution operation (Light and Power Fund) and a
water utility that treats and distributes water under the Water Fund.
The government-wide financial statements include not only the Town itself (known as the
primary government), but also the legally separate entities, the Estes Park Building Authority
and Local Marketing District (established by election in 2009). For informational purposes, the
Building Authority did not have any activity during the year or balances as of December 31,
2012. The Local Marketing District does not issue separate financial statements and is
discretely presented in the Town’s financial statements. Fund financial statements are not
presented because no differences exist using the modified accrual basis of accounting.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The Town, like other state and local
governments, uses fund accounting to ensure and demonstrate compliance with finance-related
legal requirements. All of the funds of the Town can be divided into three categories:
governmental funds, proprietary funds and fiduciary funds.
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Governmental Funds
Governmental funds are used to account for essentially the same functions reported as
governmental activities in the government-wide financial statements. However, unlike the
government-wide statements, governmental fund financial statements focus on near-term
inflows and outflows of spendable resources, as well as on balances or spendable resources
available at year end. Such information may be useful in evaluating a government’s near-term
financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements.
By doing so, readers may better understand the long-term impact of the government’s near-term
financing decisions. Both the governmental fund balance sheet and governmental fund
statement of revenues, expenditures, and changes in fund balances provide a reconciliation to
facilitate this comparison between governmental funds and governmental activities.
The Town maintains five individual governmental funds. Information is presented separately in
the governmental fund balance sheet and in the governmental fund statement of revenues,
expenditures, and changes in fund balances for the General and Community Services Fund,
both of which are considered to be major funds. Data from the other three governmental funds,
(Community Reinvestment Fund, Conservation Trust and Larimer County Open Space Funds)
are combined into a single, aggregated presentation. Individual fund data for each of these non-
major governmental funds is provided in the form of combining statements and schedules
elsewhere in this report.
The Town adopts an annual appropriated budget for all funds. Budgetary comparison schedules
have been presented for all funds (except fiduciary funds) to demonstrate compliance with the
budgets.
Proprietary Funds
The Town maintains two different types of proprietary funds. Enterprise funds are used to report
the same functions presented as business-type activities in the government-wide financial
statements. The Town uses enterprise funds to account for its electric and water utilities and
internal service funds are used to accumulate and allocate costs internally among the Town’s
various functions. The Town uses internal service funds to account for its Fleet Maintenance,
Vehicle Replacement, Information Technology and Medical Insurance Funds due to these
internal services benefiting governmental and business-type activities in the government-wide
financial statements.
Proprietary funds provide the same type of information as the government-wide financial
statements, only in more detail. The proprietary fund financial statements provide separate
information for the Water and Light & Power funds, both of which are considered to be major
funds of the Town. Conversely, all four internal service funds are combined into a single,
aggregate presentation in the proprietary fund financial statements. Individual fund data for the
internal service funds is provided in the form of combining statements elsewhere in this report.
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Fiduciary Funds
Fiduciary funds are used to account for resources held for the benefit of parties outside the
government. Fiduciary funds are not reflected in the government-wide financial statement
because the resources of those funds are not available to support the Town’s own programs.
The accounting used for fiduciary funds is much like that used for proprietary funds. The Town
safeguards one Fiduciary Fund: an agency fund related to the construction of a future
performing arts facility.
Notes to the Basic Financial Statements
The notes to the basic financial statements provide additional information that is essential to a
full understanding of the data provided in the government-wide and fund financial statements.
Other Information
In addition to the basic financial statements and accompanying notes, this report also presents
certain required supplementary information concerning the Town’s progress in funding its
obligation to provide pension benefits to its employees, and budgetary comparison schedules
for the general and major special revenue funds.
The combining and individual fund statements and schedules referred to earlier in connection
with non-major governmental funds and internal service funds are presented as supplementary
information immediately following the required supplementary information.
Government-wide Financial Analysis
Statement of Net Position
Governmental Activities Business-Type Activities Total
2012 2011 2012 2011 2012 2011
Current and other assets 12,907,259$ 12,824,765$ 16,280,470$ 14,471,552$ 29,187,729$ 27,296,317$
Capital assets 41,859,310 42,113,390 37,233,077 37,607,889 79,092,387$ 79,721,279
Total assets 54,766,569 54,938,155 53,513,547 52,079,441 108,280,116 107,017,596
Long-term liabilities 1,146,236 1,216,070 9,408,590 9,926,697 10,554,826$ 11,142,767
Other liabilities 1,692,139 1,298,368 2,220,863 2,214,608 3,913,002$ 3,512,976
Total liabiltiies 2,838,375 2,514,438 11,629,453 12,141,305 14,467,828 14,655,743
Net Invested in Capital Assets 41,859,310 42,113,390 27,343,710 27,212,425 69,203,020 69,325,815
Restricted for parks and
open space 153,501 298,864 - - 153,501 298,864
Restricted - other 348,000 411,000 1,245,740 - 1,593,740 411,000
Unrestricted 9,567,383 9,600,463 13,294,644 12,725,711 22,862,027 22,326,174
Total net position 51,928,194$ 52,423,717$ 41,884,094$ 39,938,136$ 93,812,288$ 92,361,853$
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As noted earlier, net position may serve over time as a useful indicator of a government’s
financial position. In the case of the Town, assets exceeded liabilities by $93,812,288 at the
close of the most recent fiscal year.
By far the largest portion of the Town’s net position (84%) reflects its investment in capital
assets (e.g., land, buildings, machinery, and equipment), less any related outstanding debt used
to acquire those assets. The Town uses these capital assets to provide services to citizens;
consequently, these assets are not available for future spending. Although the Town’s
investment in its capital assets is reported net of related debt, it should be noted that the
resources needed to repay this debt must be provided from other sources, since the capital
assets themselves cannot be used to liquidate these liabilities.
An additional 1.9% of the Town’s net position represents resources that are subject to external
restrictions on how they may be used. The remaining balance of unrestricted net position
($22,862,027) may be used to meet the government’s ongoing obligations to citizens and
creditors. At the end of the current fiscal year, the Town is able to report positive balances in all
three categories of net position, both for the government as a whole, as well as for its separate
governmental and business-type activities. The same situation held true for the prior fiscal year.
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Changes in Net Position
Governmental Activities Business-Type Activities Total
2012 2011 2012 2011 2012 2011
Revenues
Program revenues
Charges for services 1,420,286$ 1,472,225$ 16,174,532$ 15,406,627$ 17,594,818$ 16,878,852$
Operating
Grants/contributions 779,545 840,324 3,067 22,628 782,612 862,952
Capital grants/contributions 269,832 1,148,194 359,973 305,871 629,805 1,454,065
General revenues:
Sales taxes 7,891,798 7,424,828 - - 7,891,798 7,424,828
Property taxes 370,682 372,171 - - 370,682 72,171
Other taxes 669,605 618,722 - - 669,605 618,722
Grants and contributions 40,415 37,587 - - 40,415 37,587
Investment income 38,914 46,383 66,217 63,128 105,131 109,511
Other 366,860 660,277 475,446 413,261 842,306 1,073,538
Total revenues 11,847,937 12,620,711 17,079,235 16,211,515 28,927,172 28,532,226
Expenses
General government 3,468,703 4,040,703 - - 3,468,703 4,040,703
Public safety 3,166,031 3,392,067 - - 3,166,031 3,392,067
Public works 2,251,654 2,302,730 - - 2,251,654 2,302,730
Culture and recreation 3,892,394 3,815,959 - - 3,892,394 3,815,959
Interest on long-term debt - - - - - -
Water - - 3,300,558 3,187,508 3,300,558 3,187,508
Electric - - 11,397,397 10,775,511 11,397,397 10,775,511
Total expenses 12,778,782 13,551,459 14,697,955 13,963,019 27,476,737 27,514,478
Increase in Net Position before
Transfers (930,845) (930,748) 2,381,280 2,248,496 1,450,435 1,317,748
Transfers 435,322 1,160,866 (435,322) (1,160,866) - -
Extraordinary item -
Remediation - (998,000) - - - (998,000)
Increase (decrease)
in Net Position (495,523) (767,882) 1,945,958 1,087,630 1,450,435 319,748
Net Position - Beginning 52,423,717 53,191,599 39,938,136 38,850,506 92,361,853 92,042,105
Net Position - Ending 51,928,194$ 52,423,717$ 41,884,094$ 39,938,136$ 93,812,288$ 92,361,853$
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Net position increased $1,450,435 during the current fiscal year. Revenues of governmental
activities decreased 6.0% from 2011 to 2012, a $466,970 increase in sales tax was offset by a
decrease of $878,362 in capital grant and contribution revenue.
Governmental Activities
Governmental activities decreased the Town’s net position by $495,523. This was an
improvement from the $767,882 decrease from 2010 to 2011.
The Town’s major source of revenue is sales tax. Sales tax increased $466,970 (6%) from
$7,424,828 in 2011 to $7,891,798 in 2012. General government revenues were negatively
affected by fewer capital grants being received in 2012 ($269,832) vs. 2011 ($1,148,194). The
Town’s agreement with LETA was terminated, decreasing miscellaneous revenues (and
corresponding expenditures in Public Safety) by nearly $200,000.
Expenses decreased $772,677, from $13,551,459 in 2011 to $12,778,782 in 2012. In addition
to the removal of the LETA expenditure, depreciation expense in decreased over $300,000.
The Town employed a different strategy of accounting for transfers between the General and
Utility Funds in 2012; the General Fund had absorbed the balance of the Catastrophic Loss
Fund (CLF) in 2011. The CLF had been initially funded in part by the Utility Funds, and so the
annual transfer from the Utility Funds to the General Fund was reduced in 2012 to account for
this (in effect, CLF monies were returned to the Utility Funds). Further the Medical Insurance
Fund (internal service fund) was reinstated in 2012, with $200,000 being transferred from
various existing funds. These were both one-time events.
There were no material changes in scope or magnitude of projects in governmental activities
from 2011 to 2012.
Business-type Activities
Business-type activities, which include the Light & Power and Water funds, increased the
Town’s net position by $1,945,958. Total revenues increased $867,720, from $16,211,515 in
2011 to $17,079,235 in 2012. There was $14,697,955 in expenses, in the following areas:
Source of supply (purchase of power/water) $6,134,232
Purification of water 645,346
Distribution of water/power 3,090,571
Customer accounts 855,010
Administration/general 2,187,689
Depreciation/amortization 1,464,961
Other minor expenses 320,146
The Light & Power and Water Funds also transferred $435,322 to Governmental Activities. This
is a significant decrease from 2011, and is explained in the Governmental Activities section.
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In relation to 2011, income increased through charges for service by 5.0% ($767,905). Tap
fee/water rights revenue increased from $305,871 to $359,973, and other revenues (mostly
work orders and expired utility contracts) increased from $413,261 to $475,446. There was no
material change in the scope or magnitude of projects in business-type activities from 2011 to
2012. Costs for operations continue to be covered by revenues in accordance with policy. The
utility funds are also subject to debt coverage requirements for their Light & Power revenue
bond and Water loan.
Financial Analysis of the Governmental Funds
As noted earlier, the Town uses fund accounting to ensure and demonstrate compliance with
finance-related legal requirements.
Governmental Funds. The focus of the Town’s governmental funds is to provide information
on near-term inflows, outflows and balances of spendable resources. Such information is useful
in assessing the Town’s financing requirements. In particular, unrestricted fund balance may
serve as a useful measure of a government’s net resources available for spending at the end of
the fiscal year.
As of the end of the current fiscal year, the Town’s governmental funds reported combined
ending fund balances of $9,078,559, a decrease of $637,101 from 2011. Approximately 46% of
this amount constitutes unrestricted, unassigned fund balance, which is available for spending
at the Town’s discretion. The remainder of fund balance is nonspendable, restricted or assigned
to indicate that it is not available for new spending because it has already been committed to
inventories, other prepaid expenses, specific governmental funds, capital improvements and
emergencies.
The General Fund is the chief operating fund of the Town. At the end of the current fiscal year,
unrestricted, unassigned fund balance of the General Fund was $4,176,411 ($6,084,967 in
2011). As a measure of the General Fund’s liquidity, it may be useful to compare unrestricted,
unassigned fund balance to total fund operating expenditures, including transfers out. The ratio
for 2012 is 45%, a significant decrease over 2011’s 71%. This variance is misleading – GASB
54 requires that the forecasted 2013 General Fund budget deficit of $1,351,691 be removed
from unassigned, unrestricted fund balance and be reported as assigned fund balance. Led by
a record year in sales tax collections, revenues increased $297,752 during 2012. 2012
expenditures ($9,334,585) were $738,505 more than 2011 ($8,596,080). A public safety
program (LETA) was discontinued in 2012, reducing both revenues and expenditures. Public
works embarked on a significant street upgrade project (Virginia Ave/Community Drive) in 2012
($1,022,380 in capital outlay). A significant reduction in transfers in (decreased from
$1,160,866 in 2011 to $550,195 in 2012) was the result of the previously explained “netting” of
the Catastrophic Loss Fund balance back to the Utility Funds. This is a one-time occurrence.
The fund balance of the Community Services Fund (CSF) decreased from 2011 ($306,622) to
2012 ($176,395). This was intentional; the Town attempts to maintain an approximate 5% fund
balance in special revenue funds, and therefore allowed fund balance to decrease from 2011’s
14%. Operationally, fund balance decreased due to less event revenues, less transfers in from
the General Fund, and by the CSF contributing $18,723 towards the Medical Insurance Fund.
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The “other governmental funds” (Special Revenue Funds) are expounded upon on pages 34-35,
and include the Community Reinvestment, Conservation Trust and Open Space Funds. In
aggregate, these funds report $3,004,941 in fund balances that are restricted for Parks, Open
Space, and Capital Improvement-related projects. The Open Space Fund is a funding source,
along with the Community Reinvestment Fund, for the Bond Park redevelopment project, one
the Town’s cornerstone capital projects.
Proprietary funds. The Town’s proprietary funds provide the same type of information found in
the government-wide financial statements, but in more detail.
Utility funds (Light & Power, Water) revenue increased 5.2% in 2012. Purification and
distribution costs increased in 2012, but with no material changes in programs or projects, Light
& Power and Water both easily maintained their required bonded debt ratios (see statistical
tables, Schedule 11). Other factors concerning the finances of these two funds have already
been addressed in the discussion of the Town’s business-type activities.
General Fund Budgetary Highlights
Sales tax provides approximately 74% of the General Fund’s revenue base, and as such is
discussed at length in various sections of this document.
Actual revenue totals were within $125,792 of final budget ($10,505,041), exceeding projections
by 1%. This was due to strong fourth quarter performance by both sales tax, and
licenses/permits. Total expenditures were $695,656 less than final budget. Of that, $65,000
represents expenditures that were rolled over into the 2013 budget. The remainder of the
variance included savings on personnel, grant-funded projects that did not materialize, and
anticipated reserves for general repairs and road maintenance that were not utilized.
Transfers out of the General Fund were $2,517,237. $900,000 was transferred to the
Community Reinvestment Fund for future capital projects, and $1,400,000 was transferred to
the Community Services Fund for assistance in operating the Museum, Senior Center, Special
Events and CVB departments. $102,364 was transferred to the Medical Insurance Fund to help
start the Town’s self-funding insurance program, and the remaining $114,873 was transferred to
the Water Department as part of the aforementioned Catastrophic Loss Fund reimbursement.
The resulting ending actual fund balance for the General Fund of $5,897,223 (unrestricted,
unassigned: $4,176,411) was $821,447 greater than the Final Budget, leaving General Fund
with a healthy fund balance, as discussed elsewhere in this document.
Capital Asset and Debt Administration
Capital assets. Governmental activities depreciable capital assets increased $1,620,324, offset
by retirements of $139,487. Larger capital purchases included:
Street improvements (including Virginia Ave./Park Lane/Steamer Drive projects) -
$968,605.
Parking lot (Transit Hub) - $133,575.
Bond Park improvements - $401,071.
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Business-type capital assets being depreciated increased $1,183,061, with a net increase of
$543,338. The largest increases in this area were:
Infrastructure (overhead lines, underground upgrades, distribution system) - $983,833.
Machinery and equipment - $199,208.
Additional information can be found in notes to financial statements on pages 12-29.
Long-term debt. The Town’s General Fund has no bonded debt. However, the business-type
activities (utility funds) are currently obligated to one Water and one Light & Power revenue
bond/loan. The Light & Power bond, obtained in 2007 to finance construction and equipping of a
new substation, matures in 2027 and has a remaining balance of $5,025,000 as of 2012. The
2008 water loan was obtained to finance a membrane filter and to increase capacity at the
Mary’s Lake Treatment Plant. Maturing in 2028, there is a remaining balance of $4,864,366.
Information on these loans can be found on pages 22-23 of the notes to financial statements,
and in the statistical section under Schedule 8.
The Town Light & Power fund maintains a rating from Standard & Poor’s and Fitch of “AA-“ on
its outstanding revenue bonds. State statutes limit the amount of general obligation debt a
government entity may issue to 3% of its total assessed valuation. The debt limitation for the
Town as of December 31, 2012, is $46,224,615 (see statistical section under Schedule 9).
Economic Factors and Next Year’s Budget and Rates
Preliminary forecasts for 2013 CPI for Denver/Boulder is 2.8%.
Taxable sales increased by $11,610,031, up 6.3% from 2011. The Town participates
with the Colorado Association of Ski Towns (CAST) to share information regarding sales
tax collections. The Town was one of the healthiest of the 22 communities in CAST in
term of a percentage of increase in sales tax collections over 2011.
The Town also activity seeks grants to assist in creating and putting into service, assets
that enhance the lives of its citizens and the enjoyment of its visitor base.
Major capital initiatives included in the 2013 budget are:
o Street overlay and maintenance plan - $344,723
o Stall barn replacement/Multipurpose Event Center at fairgrounds - $7,500,000
o Parking Structure at CVB grounds - $4,660,625 (Grant aided)
o Bond Park continued phasing - $225,000
o Continued Light & Power upgrades/replacement programs - $ 1,877,500
o Continued water upgrades/replacement programs - $ 639,300
o Vehicle replacements - $604,000
The Town recognizes the precarious state of the economy and stands ready to react
appropriately to any deviations in sales tax receipt and other revenue sources.
All of these factors and many others were considered in preparation for the Town’s budget for
the 2013 fiscal year.
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Requests for Information
This financial report is designed to provide a general overview of the Town’s finances for all
those with an interest in the Town. Questions concerning any of the information provided in this
report or requests for additional information should be addressed to the Finance Department,
P.O. Box 1200, Estes Park, Colorado 80517.
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BASIC FINANCIAL STATEMENTS
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TOWN OF ESTES PARK, COLORADO
STATEMENT OF NET POSITION
December 31, 2012
Component
Primary Government Unit
GovernmentalBusiness-Type Marketing
Activities Activities Total District
ASSETS
Cash and investments 12,280,238$ 10,449,558$ 22,729,796$ 968,603$
Restricted cash and investments - 1,245,740 1,245,740 -
Accounts receivable 382,088 2,677,984 3,060,072 -
Taxes receivable 1,083,855 - 1,083,855 178,851
Inventories 45,751 537,234 582,985 -
Prepaid expenses 22,734 250 22,984 -
Internal balances (1,041,596) 1,041,596 - -
Notes receivable 134,189 183,261 317,450 -
Debt issuance costs, net of accumulated amortization - 144,847 144,847 -
Capital assets, not being depreciated 6,696,909 2,984,072 9,680,981 -
Capital assets, net of
accumulated depreciation 35,162,401 34,249,005 69,411,406 -
Total assets 54,766,569 53,513,547 108,280,116 1,147,454
LIABILITIES
Accounts payable 599,867 938,597 1,538,464 101,918
Accrued liabilities 204,060 325,145 529,205 -
Accrued interest payable - 93,150 93,150 -
Claims payable 147,563 - 147,563 -
Unearned revenue 421,835 600 422,435 -
Deposits 39,468 181,133 220,601 -
Noncurrent liabilities
Due within one year 279,346 682,238 961,584 -
Due in more than one year 1,146,236 9,408,590 10,554,826 -
Total liabilities 2,838,375 11,629,453 14,467,828 101,918
NET POSITION
Net investment in capital assets 41,859,310 27,343,710 69,203,020 -
Restricted -
Parks and Open Space 153,501 - 153,501 -
Bond Reserves - 449,813 449,813 -
Operations and Maintenance Reserves - 795,927 795,927 -
Emergencies 348,000 - 348,000 56,528
Unrestricted 9,567,383 13,294,644 22,862,027 989,008
Total net position 51,928,194$ 41,884,094$ 93,812,288$ 1,045,536$
The accompanying notes are an integral part of the financial statements.
1
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
Charges Operating Capital
for Grants and Grants and
FUNCTIONS/PROGRAMS Expenses Services Contributions Contributions
Primary Government
Government activities
General government 3,468,703$ 818,757$ 46,084$ 220,591$
Public safety 3,166,031 46,759 40,486 49,241
Public works 2,251,654 - 347,774 -
Culture and recreation 3,892,394 554,770 345,201 -
Total government activities 12,778,782 1,420,286 779,545 269,832
Business-Type Activities
Light and power 11,397,397 12,587,633 - -
Water 3,300,558 3,586,899 3,067 359,973
Total business-type activities 14,697,955 16,174,532 3,067 359,973
Total primary government 27,476,737$ 17,594,818$ 782,612$ 629,805$
Component Unit
Local Marketing District 1,914,560$ 370,840$ 85,000$ -$
Program Revenues
TOWN OF ESTES PARK, COLORADO
STATEMENT OF ACTIVITIES
Year Ended December 31, 2012
2
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
Net (Expense) Revenue and Change in Net Position
Component
Primary Government Unit
Governmental Business-Type Marketing
Activities Activities Total District
(2,383,271)$ -$ (2,383,271)$ -$
(3,029,545) - (3,029,545) -
(1,903,880) - (1,903,880) -
(2,992,423) - (2,992,423) -
(10,309,119) - (10,309,119) -
- 1,190,236 1,190,236 -
- 649,381 649,381 -
- 1,839,617 1,839,617 -
(10,309,119) 1,839,617 (8,469,502) -
- - - (1,458,721)
General revenues
Sales taxes 7,891,798 - 7,891,798 -
Property taxes 370,682 - 370,682 -
Franchise taxes 458,823 - 458,823 -
Use taxes 210,782 - 210,782 -
Lodging taxes - - - 1,513,414
Grants and contributions not
restricted to specific programs 40,415 - 40,415 -
Investment income 38,914 66,217 105,131 4,308
Miscellaneous 366,860 475,446 842,306 -
Transfers 435,322 (435,322) - -
Total general revenues and
transfers 9,813,596 106,341 9,919,937 1,517,722
Change in net position (495,523) 1,945,958 1,450,435 59,002
Net position, beginning 52,423,717 39,938,136 92,361,853 986,534
Net position, ending 51,928,194$ 41,884,094$ 93,812,288$ 1,045,536$
The accompanying notes are an integral part of the financial statements.
3
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
BALANCE SHEET - GOVERNMENTAL FUNDS
December 31, 2012
Other
Community Governmental
General Services Funds Total
ASSETS
Cash and investments 5,553,951$ 192,319$ 3,185,148$ 8,931,418$
Accounts receivable 103,653 18,246 238,386 360,285
Taxes receivable 1,083,855 - - 1,083,855
Inventories - 13,543 - 13,543
Prepaid items 21,121 1,613 - 22,734
Notes receivable 134,189 - - 134,189
Total assets 6,896,769$ 225,721$ 3,423,534$ 10,546,024$
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable 320,456$ 8,961$ 224,259$ 553,676$
Accrued liabilities 157,584 37,525 655 195,764
Unearned revenue 488,085 2,840 193,679 684,604
Deposits 33,421 - - 33,421
Total liabilities 999,546 49,326 418,593 1,467,465
FUND BALANCES
Nonspendable
Inventories - 13,543 - 13,543
Prepaid items 21,121 1,613 - 22,734
Restricted
Parks and Open Space - - 153,501 153,501
Emergencies 348,000 - - 348,000
Assigned
Community Services - 161,239 - 161,239
Capital Improvements - - 2,851,440 2,851,440
Subsequent Year's Budget -
Appropriation of Fund Balance 1,351,691 - - 1,351,691
Unrestricted, unassigned 4,176,411 - - 4,176,411
Total fund balance 5,897,223 176,395 3,004,941 9,078,559
Total liabilities and fund balance 6,896,769$ 225,721$ 3,423,534$ 10,546,024$
-$-$-$-$Amounts reported to governmental activities in the Statement of Net Position are different because:
Total fund balances of governmental funds 9,078,559$
Capital assets used in governmental activities are not financial resources and, therefore,
are not reported in the funds.40,974,875
Long-term liabilities, including accrued compensated absences, postemployment benefits , and
environmental remediation, are not due and payable in the current year end, therefore, are not
reported in the funds.
Compensated absences (374,696)
Postemployment benefits (21,376)
Environmental remediation (998,000)
(1,394,072)
Other long-term assets are not available to pay current expenditures and, therefore, are deferred
in the funds.262,768
Internal service funds are used by management to charge the costs of fleet maintenance, vehicle
replacement and information technology to individual funds. A portion of the assets and liabilities
of the internal service funds is included in governmental activities in the statement of net position.3,006,064
Total net position of governmental activities 51,928,194$
The accompanying notes are an integral part of the financial statements.
4
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
Year Ended December 31, 2012
Other
Community Governmental
General Services Funds Total
REVENUES
Taxes 8,932,085$ -$ -$ 8,932,085$
Licenses and permits 504,579 - - 504,579
Intergovernmental 505,991 41,147 414,074 961,212
Charges for services 131,931 554,770 - 686,701
Fines and forfeitures 46,759 - - 46,759
Rental income 182,247 - - 182,247
Investment income 23,969 1,255 13,690 38,914
Miscellaneous 303,272 153,864 650 457,786
Total revenues 10,630,833 751,036 428,414 11,810,283
EXPENDITURES
Current
General government 3,091,136 - - 3,091,136
Public safety 3,108,298 - - 3,108,298
Public works 1,198,274 - 74,899 1,273,173
Culture and recreation 914,497 2,256,993 52,508 3,223,998
Capital outlay 1,022,380 5,547 1,036,259 2,064,186
Total expenditures 9,334,585 2,262,540 1,163,666 12,760,791
EXCESS (DEFICIENCY) OF
REVENUES OVER (UNDER)
EXPENDITURES 1,296,248 (1,511,504) (735,252) (950,508)
OTHER FINANCING SOURCES
Transfers in 550,195 1,400,000 900,000 2,850,195
Transfers out (2,517,237) (18,723) (828) (2,536,788)
Total other financing sources (1,967,042) 1,381,277 899,172 313,407
NET CHANGES IN FUND BALANCES (670,794) (130,227) 163,920 (637,101)
FUND BALANCES, Beginning 6,568,017 306,622 2,841,021 9,715,660
FUND BALANCES, Ending 5,897,223$ 176,395$ 3,004,941$ 9,078,559$
(4,733,610)$ (574,641)$ 2,576,527$ (2,731,724)$
The accompanying notes are an integral part of the financial statements.
5
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
Year Ended December 31, 2012
Amounts reported for governmental activities in the Statement of Activities
are different because:
Net change in fund balances of governmental funds (637,101)$
Capital outlays to purchase or construct capital assets are reported in
governmental funds as expenditures. However, for governmental
activities those costs are capitalized in the statement of net position and
are allocated over their estimated useful lives as annual depreciation
expense in the statement of activities. This is the amount by which
depreciation expense and loss on disposal
exceeded capital outlay in the current year.
Capital outlay 2,064,186
Depreciation expense (2,401,047)
Net book value of disposed assets (65,613)
(402,474)
Some expenses reported in the statement of activities do not require the
use of current financial resources and, therefore, are not reported as
expenditures in governmental funds.
Accrued compensated absences (10,943)
Decrease in Post Employment Benefits 61,033
50,090
Notes receivable that do not provide current financial resources are
deferred in governmental funds. This amount represents payments
received in the current year. (90,927)
Revenues in the statement of activities that do not provide current
financial resources are not reported as revenues in government funds. 128,580
Internal service funds are used by management to charge the costs of
fleet maintenance, vehicle replacement and information technology to
individual funds. A portion of the net revenues of the internal
service funds is reported with governmental activities in the statement
of activities.456,309
Change in net position of governmental activities (495,523)$
-
The accompanying notes are an integral part of the financial statements.
6
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
December 31, 2012
Governmental
Activities
Light and Internal
Power Water Total Service
ASSETS
Current assets
Cash and investments 7,314,420$ 3,135,138$ 10,449,558$ 3,348,820$
Restricted cash and investments 449,813 795,927 1,245,740 -
Accounts receivable, net 2,226,214 451,770 2,677,984 21,803
Inventories 423,228 114,006 537,234 32,208
Prepaid expenses 190 60 250 -
Total current assets 10,413,865 4,496,901 14,910,766 3,402,831
Noncurrent assets
Notes receivable 105,364 77,897 183,261 -
Debt issuance costs, net of accumulated amortization 105,164 39,683 144,847 -
Capital assets, not being depreciated 227,489 2,756,583 2,984,072 -
Capital assets, net of
Accumulated depreciation 15,179,824 19,069,181 34,249,005 884,434
Total noncurrent assets 15,617,841 21,943,344 37,561,185 884,434
Total assets 26,031,706 26,440,245 52,471,951 4,287,265
LIABILITIES
Current liabilities
Accounts payable 852,143 86,454 938,597 46,189
Accrued liabilities 299,532 25,613 325,145 8,296
Accrued interest payable 34,637 58,513 93,150 -
Claims payable - - - 147,563
Unearned revenue - 600 600 -
Deposits 171,133 10,000 181,133 6,047
Compensated absences payable,
current portion 104,859 55,605 160,464 15,974
Loans payable, current portion - 266,774 266,774 -
Revenue bonds payable, current portion 255,000 - 255,000 -
Total current liabilities 1,717,304 503,559 2,220,863 224,069
Noncurrent liabilities
Compensated absences payable 9,215 31,782 40,997 15,536
Loans payable - 4,597,593 4,597,593 -
Revenue bonds payable 4,770,000 - 4,770,000 -
Total noncurrent liabilities 4,779,215 4,629,375 9,408,590 15,536
Total liabilities 6,496,519 5,132,934 11,629,453 239,605
NET POSITION
Net investment in capital assets 10,382,313 16,961,397 27,343,710 884,434
Restricted
Bond Reserves 449,813 - 449,813 -
Operations and Maintenance - 795,927 795,927 -
Unrestricted 8,703,061 3,549,987 12,253,048 3,163,226
Total net position 19,535,187$ 21,307,311$ 40,842,498 4,047,660$
Amounts reported in business-type activities in the Statement of Net Position are different because:
Internal service funds are used by management to charge the costs of fleet maintenance,
vehicle replacement and information technology to individual funds. A portion of the asset
and liabilities of the internal service funds is included in business-type activities in the
statement of net position. 1,041,596
Total net position of business-type activities 41,884,094$
Business-Type Activities
The accompanying notes are an integral part of the financial statements.
7
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
Year Ended December 31, 2012
Governmental
Business-Type Activities Activities
Light and Internal
Power Water Total Service
OPERATING REVENUES
Charges for services 12,587,633$ 3,586,899$ 16,174,532$ 2,603,631$
Miscellaneous 404,993 70,453 475,446 44,169
Total operating revenues 12,992,626 3,657,352 16,649,978 2,647,800
OPERATING EXPENSES
Source of supply 5,986,475 147,757 6,134,232 -
Purification - 645,346 645,346 -
Distribution 2,088,392 1,002,179 3,090,571 -
Customer accounts 623,702 231,308 855,010 -
Administration and general 1,697,216 490,473 2,187,689 1,088,998
Depreciation and amortization 781,096 683,865 1,464,961 148,398
Health benefits - - - 922,937
Total operating expenses 11,176,881 3,200,928 14,377,809 2,160,333
Operating income 1,815,745 456,424 2,272,169 487,467
NONOPERATING REVENUES (EXPENSES)
Intergovernmental - 3,067 3,067 -
Investment income 51,953 14,264 66,217 15,020
Interest expense (202,630) (142,914) (345,544) -
Gain (loss) on disposal of asset (142,693) - (142,693) -
Total nonoperating revenues (expenses) (293,370) (125,583) (418,953) 15,020
Net income before capital contributions
and transfers 1,522,375 330,841 1,853,216 502,487
CAPITAL CONTRIBUTIONS AND TRANSFERS
Tap fees - 359,973 359,973 -
Transfers In - 114,873 114,873 200,000
Transfers out (588,062) (25,049) (613,111) (15,169)
Change in net position 934,313 780,638 1,714,951 687,318
NET POSITION, Beginning 18,600,874 20,526,673 39,127,547 3,360,342
NET POSITION, Ending 19,535,187 21,307,311 40,842,498 4,047,660
Amounts Reported in Business-Type Activities in the Statement of Activities are Different Because:
Change in net position of proprietary funds 1,714,951$
Internal service funds are used by management to charge the costs of fleet
maintenance, vehicle replacement and information technology to individual
funds. A portion of the net revenues of the internal service funds is included
in business-type activities in the statement in activities. 231,007
Change in net position of business-type activities 1,945,958$
The accompanying notes are an integral part of the financial statements.
8
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
Governmental
Business-Type Activities Activities
Light and Internal
Power Water Total Service
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 12,693,041$ 3,568,676$ 16,261,717$ 2,605,397$
Cash received from other sources 404,993 70,453 475,446 44,169
Cash paid to suppliers (7,904,013) (1,184,565) (9,088,578) (1,418,278)
Cash paid to employees (2,323,462) (1,291,714) (3,615,176) (455,736)
Net cash provided by operating activities 2,870,559 1,162,850 4,033,409 775,552
CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES
Transfers from other funds - 114,873 114,873 200,000
Transfers to other funds (588,062) (25,049) (613,111) (15,169)
Payments received on notes receivable 663 490 1,153 -
Grants received - 3,067 3,067 -
Net cash provided by (used by) noncapital
financing activities (587,399) 93,381 (494,018) 184,831
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Construction and acquisition of capital assets (892,145) (331,038) (1,223,183) (296,790)
Debt principal paid (245,000) (261,097) (506,097) -
Debt interest and fees paid (204,438) (144,688) (349,126) -
Tap fees received - 359,973 359,973 -
Net cash used by capital and related financing
activities (1,341,583) (376,850) (1,718,433) (296,790)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 51,953 14,264 66,217 15,020
Net cash provided by investing activities 51,953 14,264 66,217 15,020
NET CHANGE IN CASH AND CASH EQUIVALENTS 993,530 893,645 1,887,175 678,613
CASH AND CASH EQUIVALENTS, Beginning 6,770,703 3,037,420 9,808,123 2,670,207
CASH AND CASH EQUIVALENTS, Ending 7,764,233$ 3,931,065$ 11,695,298$ 3,348,820$
TOWN OF ESTES PARK, COLORADO
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
Year Ended December 31, 2012
9
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
Governmental
Business-Type Activities Activities
Light and Internal
Power Water Total Service
TOWN OF ESTES PARK, COLORADO
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
Year Ended December 31, 2012
Reconciliation of operating income to net cash
provided by operating activities
Operating income 1,815,745$ 456,424$ 2,272,169$ 487,467$
Adjustments to reconcile operating activities
Depreciation 774,085 681,219 1,455,304 148,398
Amortization 7,011 2,646 9,657 -
Changes in assets and liabilities
Accounts receivable 86,113 14,907 101,020 (4,281)
Inventories 193,113 3,961 197,074 (472)
Prepaid expenses 179 180 359 -
Accounts payable 35,112 21,883 56,995 (134)
Accrued liabilities (54,241) 3,164 (51,077) 1,624
Claims Payable - - - 147,563
Unearned revenues - (43,130) (43,130) -
Deposits 19,295 10,000 29,295 6,047
Compensated absences payable (5,853) 11,596 5,743 (10,660)
Total adjustments 1,054,814 706,426 1,761,240 288,085
NET CASH PROVIDED BY OPERATING ACTIVITIES 2,870,559$ 1,162,850$ 4,033,409$ 775,552$
The accompanying notes are an integral part of the financial statements.
10
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
STATEMENT OF FIDUCIARY NET POSITION
December 31, 2012
Agency
ASSETS
Cash and investments 458,054$
Total assets 458,054
LIABILITIES
Accrued liabilities 458,054
Total liabilities 458,054$
The accompanying notes are an integral part of the financial statements.
11
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
NOTES TO FINANCIAL STATEMENTS
December 31, 2012
12
NOTE 1 - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Town of Estes Park, Colorado (the Town) is a statutory municipality governed by a council-
manager form of government through a Mayor and six-member Board of Trustees elected by
the residents at large.
The accounting policies of the Town and its component units conform to generally accepted
accounting principles as applicable to government entities. The Governmental Accounting
Standard Board (GASB) is the accepted standard-setting body for establishing governmental
accounting and financial reporting principles. Following is a summary of the more significant
policies.
REPORTING ENTITY
The financial reporting entity consist of the Town, organizations for which the Town is financially
accountable, and organizations that raise and hold economic resources for the direct benefit of
the Town. All funds, organizations, institutions, agencies, departments and offices that are not
legally separate are part of the Town. Legally separate organizations for which the Town is
financially accountable are considered part of the reporting entity. Financial accountability exists
if the Town appoints a voting majority of the organization’s governing board and is able to
impose its will on the organization, or if the organization provides benefits to, or imposes
financial burdens, on the Town.
Based on the application of these criteria, the Town includes the following component units in its
financial statements.
The Estes Park Local Marketing District (the Marketing District) was established by election in
November 2008, to assist with the marketing of businesses and activities in the Marketing
District’s boundaries, which include the Town and the surrounding area. The election allowed
the Marketing District to assess a 2% marketing and promotion tax on all lodging
establishments in the District. The Marketing District has a separate Board of Directors with
seven members appointed by the Town and Larimer County. Although the Marketing District is
legally separate from the Town, the financial statements are reported in the Town’s reporting
entity because the Marketing District provides services almost exclusively to the Town, the
Town’s Board of Trustees approves the Marketing District’s budget, and the Town appoints five
member of Board of Directors. The Marketing District does not issue separate financial
statements and is discretely presented in the Town’s financial statements. Fund financial
statements are not presented because no differences exist using the modified accrual basis of
accounting.
The Estes Park Building Authority (the Building Authority) was formed to provide financing
improvements to the Town-owned golf course. The Estes Valley Recreation and Park District
operates the course under a management agreement. The Town Board of Trustees appoints
the directors of the Building Authority. The Building Authority had no financial activity for the
year ended December 31, 2012.
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
NOTES TO FINANCIAL STATEMENTS
December 31, 2012
13
NOTE 1 - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Joint Venture – In 1975, the Town joined with the cities of Fort Collins, Longmont, and Loveland
to establish the Platte River Power Authority (the Authority), to provide electrical power and
energy to the Town and cities. The Authority is governed by an eight-member Board of
Directors. Each participant’s governing board appoints two members to the Authority’s Board of
Directors. The Town has a residual interest in the assets of the Authority that may revert to the
Town upon dissolution of the Authority. The Town has no equity interest in the Authority.
Complete financial statement of the Authority may be obtained by contacting the Platte River
Power Authority at 2000 East Horsetooth Road, Fort Collins, Colorado 80525-2942.
Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement
of activities) report information on all of the nonfiduciary activities of the Town and its
component units. For the most part, the effect of interfund activity has been removed from these
statements. Exceptions to this general rule are charges for interfund services that are
reasonably equivalent to the services provided. Governmental activities, which normally are
supported by taxes and intergovernmental revenues, are reported separately from business-
type activities, which rely to a significant extent on fees and charges for support. Likewise, the
primary government is reported separately from the legally separate component unit for which
the Town is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of the given
function or segment is offset by program revenues. Direct expenses are those that are clearly
identifiable with a specific function or segment. Program revenues include 1) charges to
customers or applicants who purchase, use, or directly benefit from goods, services, or
privileges provided by a given function or segment and 2) grants and contributions that are
restricted to meeting the operational or capital requirements of a particular function or segment.
Taxes and other items not properly included among program revenues are reported instead as
general revenues. Internally dedicated resources are reported as general revenues rather than
as program revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and
fiduciary funds, even though the latter are excluded from the Town’s government-wide financial
statements. Major individual governmental and enterprise funds are reported as separate
columns in the fund financial statements.
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and
pension trust fund financial statements. The agency fund utilizes the accrual basis of
accounting. Revenues are recorded when earned and expenses are recorded when the liability
is incurred, regardless of the timing of related cash flows. Property taxes are recognized as
revenues in the year for which they are levied. Grants and similar items are recognized as
revenue as soon as all eligibility requirements imposed by the provider have been met.
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
NOTES TO FINANCIAL STATEMENTS
December 31, 2012
14
NOTE 1 - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Measurement Focus, Basis of Accounting and Financial Statement Presentation
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered to be available
when they are collectible within the current period or soon enough thereafter to pay liabilities of
the current year. For this purpose, the government considers revenues to be available if they
are collected within 60 days of the end of the current year.
Taxes, intergovernmental revenues, and interest associated with the current year are
considered to be susceptible to accrual and so have been recognized as revenues of the
current year. All other revenues are considered to be measurable and available only when cash
is received by the Town.
Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
However, debt service expenditures, as well as expenditures related to compensated absences,
are recorded only when payment is due.
Proprietary funds distinguish operating revenues and expenses from nonoperating items.
Operating revenues and expenses generally result from providing services and producing and
delivering goods in connection with a proprietary fund’s principal ongoing operations. Operating
expenses for enterprise funds and internal service funds include the cost of sales and services,
administrative expenses, and depreciation on capital assets. All revenues and expenses not
meeting this definition are reported as nonoperating revenues and expenses.
When both restricted and unrestricted resources are available for use, it is the Town’s practice
to use restricted resources first, then unrestricted resources as they are needed.
In the fund financial statements, the Town reports the following major governmental funds:
The General Fund is the Town’s primary operating fund. It accounts for all financial resources of
the Town, except those required to be accounted for in another fund.
The Community Services Fund accounts for activities of the Town related to tourism, and
culture and recreation activities sponsored by the Town, funded primarily from charges for
services and transfers from the General Fund.
The Town reports the following major proprietary funds:
The Light and Power Fund accounts for the financial activities associated with the provision of
electric services.
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
NOTES TO FINANCIAL STATEMENTS
December 31, 2012
15
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
The Water Fund accounts for the financial activities associated with the provision of water
services.
Additionally, the Town reports the following fund types:
The Internal Service Funds account for fleet maintenance, vehicle replacement, information
technology and medical insurance services provided to other departments of the Town on a cost
reimbursement basis.
The Agency Fund is used to account for resources collected to assist with a feasibility study and
construction of a future performing arts facility. The Town holds all resources in a purely
custodial capacity.
Assets, Liabilities and Net Position/Fund Balances
Cash and Investments – Cash equivalents include investments with original maturities of three
months or less. Investments in pooled cash are considered cash equivalents. Investments are
reported at fair value.
Interfund Receivables/Payables – During the course of operations, certain transactions occur
between individual funds. The resulting receivables and payables are classified in the fund
financial statement as interfund receivables and interfund payables.
Any residual balances outstanding between governmental and business-type activities are
reported in the government-wide financial statements as internal balances.
Inventories – Inventories are valued at cost, using the weighted average unit method. The costs
of inventories are recorded as expenses when consumed rather than when purchased.
Prepaid Expenses – Certain payments to vendors reflect costs applicable to future years and
are reported as prepaid expenses using the consumption method.
Capital Assets – Capital assets, which include land, buildings, equipment, and all infrastructure
owned by the Town, are reported in the applicable governmental or business-type activities,
columns in the government-wide financial statements and the proprietary funds in the fund
financial statements. Capital assets are defined by the Town assets with an initial, individual
cost of $5,000 or more and an estimated useful life in excess of one year. Such assets are
recorded at historical cost or estimated historical cost if purchased or constructed. Donated
capital assets are recorded at estimated fair market value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or
materially extend the asset life are not capitalized.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
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NOTE 1 - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Capital assets of the Town are depreciated using the straight-line method over the following
estimated useful lives.
Buildings 30 – 40 years
Infrastructure – Collection and Distribution Systems 25 – 50 years
Infrastructure – Streets, Bridges and Trails 30 – 40 years
Machinery and equipment 20 – 25 years
Vehicles 5 – 10 years
Unearned Revenues – Unearned revenues arise when resources are received by the Town
before it has a legal claim to them or when assets are not available as current financial
resources in the governmental funds. Grant funding received prior to the incurrence of qualifying
expenditures and property taxes earned but not levied for the current year are reported as
unearned revenues.
Deposits – Deposits reported in the General Fund represent customer payments for specific
pubic improvements. The Light and Power Fund reports deposits received from customers for
the construction of electric service facilities at their locations. These deposits are refunded to
the customers by reducing their annual electric charges by 20% each year, for the lessor of five
years or until the entire deposit has been refunded.
Compensated Absences – Employees of the Town are allowed to accumulate unused vacation
and sick time. Upon termination of employment from the Town, an employee will be
compensated for all accrued vacation time and, if the employee has completed 20 years of
continuous service, will be compensated for 50% of accrued sick time at their current pay rate.
These compensated absences are recognized as current salary costs when earned in the
proprietary funds and when due in the governmental funds. A long-term liability has been
reported in the government-wide financial statements for the accrued compensated absences.
Long-term Obligations – In the government-wide financial statements, and the proprietary funds
in the fund financial statements, long-term debt and other long-term obligations are reported as
liabilities in the applicable governmental activities, business-type activities, or proprietary fund
statement of Net Position. Long-term debt issuance costs are reported as deferred charges and
amortized over the life of the related debt.
Net Position/Fund Balances – In the government-wide and fund financial statements, Net
Position and fund balances are restricted when constraints placed on the use of resource are
externally imposed. The Board of Trustees has authorized the Town Administrator or his
designee to assign fund balances for specific purposes consistent with the adopted budget. The
Town has not established a formal policy for its use of restricted and unrestricted fund balances.
However, if both restricted and unrestricted fund balances are available, the Town uses
restricted fund balance first, followed by assigned and unassigned balances.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
17
NOTE 1 - SUMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Current Year GASB Statement Implementation
Effective January 1, 2012, the Town implemented GASB Statement No. 62, Codification of
Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and
AICPA Pronouncements (GASB 62). GASB 62 incorporates into the GASB’s authoritative
literature certain accounting and financial reporting guidance that is included in the Financial
Accounting Standards Board (FASB) and American Institute of Certified Public Accountants
(AICPA) pronouncements issued on or before November 30, 1989, which does not conflict with
or contradict GASB pronouncements. The Town has already been following these standards.
GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred
Inflows of Resources, and Net Position, which the Town implemented in 2012, provides financial
reporting guidance for deferred outflows of resources and deferred inflows of resources. This
Statement amends the net asset reporting requirements in GASB Statement No. 34, Basic
Financial Statement – and Management’s Discussion and Analysis – for State and Local
Governments, and other pronouncements by incorporating deferred outflows of resources and
deferred inflows of resources into the definitions of the required components of the residual
measure and by renaming that measure as net position, rather than Net Assets.
Future GASB Statement Implementation
The GASB issued Statement No. 68, Accounting and Financial Reporting for Pensions (GASB
68), which revises and establishes new financial reporting requirements for most governments
that provide their employees with pension benefits. GASB 68 requires cost-sharing employers
participating in the PERA program, such as the District, to record their proportionate share, as
defined in GASB 68, of PERA’s unfunded pension liability. The District has no legal obligation to
fund this shortfall nor does it have any ability to affect funding, benefits, or annual required
contribution decisions made by PERA. The requirement of GASB 68 to record a portion of
PERA’s unfunded liability may negatively impact the District’s future unrestricted net position.
GASB 68 is effective for fiscal year 2015. At this time, management is unable to estimate the
magnitude of this impact. Information regarding PERA’s current funding status can be found in
its Comprehensive Annual Financial Report.
Property Taxes
Property taxes attach as an enforceable lien on property on January 1, are levied the following
December, and collected in the subsequent year. Taxes are payable in full on April 30 or in two
installments on February 28 and June 15. The Larimer County Treasurer’s Office collects
property taxes and remits to the Town on a monthly basis. Since property tax revenues are
collected in arrears during the succeeding year, a receivable and corresponding deferred
revenue are reported at year end.
Contraband Forfeitures
The Colorado Contraband Forfeiture Act allows law enforcement agencies to retain proceeds
from the seizure of contraband. These proceeds are not subject to appropriation in the budget
process. Cash proceeds are recorded in the General Fund. Property and equipment seized are
recorded as capital assets.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
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NOTE 2 - CASH AND INVESTMENTS
A summary of cash and investments at December 31, 2012, follows:
Petty cash $ 1,839
Bank deposits 2,005,559
Investments 23,394,795
Total $ 25,402,193
Cash and investments are reported in the financial statements as follows:
Primary government $ 23,975,536
Agency fund 458,054
Component unit 968,603
Total $ 25,402,193
Bank Deposits
The Colorado Public Deposit Protection Act (PDPA) requires that all units of local government
deposit cash in eligible public depositories. Eligibility is determined by state regulators. Amounts
on deposit in excess of federal insurance levels must be collateralized. The eligible collateral is
determined by the PDPA. PDPA allows the institution to create a single collateral pool for all
public funds. The pool for all the uninsured public deposits as a group is to be maintained by
another institution or held in trust. The fair value of the collateral must be at least equal to the
aggregate uninsured deposits. At December 31, 2012, the Town and the Marketing District
reported bank deposits with a carrying value of $1,036,956 and $968,503, respectively. The
deposits are collateralized with securities held by the financial institutions’ agents but not in their
name.
The State Regulatory Commissions for banks and financial services are required by statute to
monitor the naming of eligible depositories and reporting of the uninsured deposits and assets
maintained in the collateral pools.
Investments
The Town is required to comply with State statutes which specify investment instruments
meeting defined rating, maturity, and concentration risk criteria in which local governments may
invest, which include the following. State statutes do not address custodial risk. The Town’s
investment policy follows State statutes. State statutes do not apply to public funds held or
invested as part of any pension plan.
Obligations of the United States and certain U.S. government agency securities
Certain international agency securities
General obligation and revenue bonds of U.S. local government entities
Bankers’ acceptances of certain banks
Commercial paper
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
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NOTE 2 - CASH AND INVESTMENTS (CONTINUED)
Written repurchase agreements collateralized by certain authorized securities
Certain money market funds
Guaranteed investment contracts
Local government investment pools
At December 31, 2012, the Town had the following investments:
Investment Type S&P Rating Less than 1 1 - 5 Fair Value
Local Government Investment Pools AAAm 15,020,135$ -$ 15,020,135$
U.S. Treasury Securities n/a 1,201,676 1,649,715 2,851,391
Federal Farmers Credit Bank AA+- 502,102 502,102
Federal National Mortgage Assoc. AA+- 3,003,903 3,003,903
Federal Home Loan Mortgage Corp. AA+- 2,017,264 2,017,264
16,221,811$ 7,172,984$ 23,394,795$
Interest Rate Risk – State statutes limit investments in U.S. Treasury and Agency securities to
an original maturity of five years unless the governing board authorizes the investment for a
period in excess of five years.
Credit Risk – State statutes limit investments in U.S. Agency securities to the highest rating
issued by two or more nationally recognized statistical rating organizations (NRSROs). State
statutes also limit investments in money market funds to those that maintain a constant share
price, with a maximum remaining maturity in accordance with Rule 2a-7, and either have assets
of one billion dollars or the highest interest rate issued by a NRSRO.
Concentration of Credit Risk – State statutes do not limit the amount the Town may invest in
one issuer. At December 31, 2012, the Town’s investment in the Federal Home Loan Bank and
the Federal Farm Credit Bank was 8.4% and 2.1%, respectively, of the Town’s total
investments.
Local Government Investment Pools – At December 31, 2012, the Town had $998,169 and
$14,021,966 invested in the Colorado Surplus Asset Fund Trust (CSAFE) and the Colorado
Local Government Liquid Asset Trust (Colotrust), respectively, investment vehicles established
by State statute for local government entities in Colorado to pool surplus funds. The Colorado
Division of Securities administers and enforces the requirements of creating and operating the
Pools. The Pools operate in conformity with the Securities and Exchange Commission’s Rule
2a-7 as promulgated under the Investment Company Act of 1940, as amended. The Pools are
rated AAAm by Standard & Poor’s. Investments of the Pools are limited to those allowed by
State statutes. A designated custodial bank provides safekeeping and depository services in
connection with the direct investment and withdrawal functions. The custodian’s internal records
identify the investments owned by the participating governments.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
20
NOTE 3 - NOTES RECEIVABLE
During 2006, the Town loaned $2,700,000 to the Estes Park Housing Authority to assist with the
acquisition of an affordable housing property. Interest accrues on the loan at 3.63% and is due
quarterly, through June 2013. At December 31, 2012, the loan amounts of $134,189, $105,364
and $77,897 were reported in the General, Light and Power, and Water Funds, respectively.
Effective April 23, 2013, the note was extended and now matures June 1, 2015.
NOTE 4 - CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2012 is summarized below:
Balance at Balance at
December 31,December 31,
2011 Additions Deletions 2012
Governmental activities
Capital assets not being depreciated
Land held for preservation 5,717,894$ 10,030$ -$ 5,727,924$
Construction in process 238,362 730,623 - 968,985
Total capital assets not being
depreciated 5,956,256 740,653 - 6,696,909
Capital assets being depreciated
Buildings 16,338,143 119,331 - 16,457,474
Infrastructure 101,578,248 1,177,118 31,323 102,724,043
Machinery and equipment 5,108,961 323,876 108,164 5,324,673
Total capital assets being depreciated 123,025,352 1,620,325 139,487 124,506,190
Less accumulated depreciation for:
Buildings (6,866,237) (438,694) - (7,304,931)
Infrastructure (76,904,361) (1,808,257) (783) (78,711,835)
Machinery and equipment (3,097,620) (302,494) (73,091) (3,327,023)
Total accumulated depreciation (86,868,218) (2,549,445) (73,874) (89,343,789)
Total capital assets, being depreciated,
net 36,157,134 (929,120) 65,613 35,162,401
Governmental activities capital assets,
net 42,113,390$ (188,467)$ 65,613$ 41,859,310$
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
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NOTE 4 - CAPITAL ASSETS (CONTINUED)
Balance at Balance at
December 31,December 31,
2011 Additions Deletions 2012
Business-type activities
Capital assets not being depreciated
Land and easements 2,943,951$ 40,121$ -$ 2,984,072$
Capital assets being depreciated
Buildings 9,952,030 - - 9,952,030
Infrastructure 28,835,357 983,833 217,834 29,601,356
Machinery and equipment 16,448,527 199,228 421,889 16,225,866
Total capital assets being depreciated 55,235,914 1,183,061 639,723 55,779,252
Less accumulated depreciation for:
Buildings (2,012,691) (278,091) - (2,290,782)
Infrastructure (10,778,540) (620,169) (217,836) (11,180,873)
Machinery and equipment (7,780,745) (557,044) (279,197) (8,058,592)
Total accumulated depreciation (20,571,976) (1,455,304) (497,034) (21,530,247)
Total capital assets, being depreciated,
net 34,663,938 (272,243) 142,690 34,249,005
Business-type activities capital assets,
net 37,607,889$ (232,122)$ 142,690$ 37,233,077$
Depreciation expense was charged to functions/programs of the Town as follows:
Governmental Activities
General Government 796,024$
Public Safety 57,945
Public Works 1,038,957
Culture and Recreation 656,519
2,549,445$
Business-Type Activities
Light and Power 774,085$
Water 681,219
1,455,304$
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
22
NOTE 5 - LONG-TERM DEBT
Governmental Activities
Following is a summary of long-term debt transactions for the governmental activities for the
year ended December 31, 2012:
Balance at Balance at Due
December 31,December 31, Within
2011 Additions Payments 2012 One Year
Compensated absences 405,923$ 301,524$ 301,241$ 406,206$ 279,346$
Postemployment benefits 82,409 - 61,033 21,376 -
Environmental remediation 998,000 - - 998,000 -
1,486,332$ 301,524$ 362,274$ 1,425,582$ 279,346$
Compensated absences and postemployment benefits are expected to be liquidated primarily
with revenues of the General Fund.
During 2011, the Town was identified as a responsible party in the mitigation of ground water
and drainage issues at the Elm Road Landfill (See Note 7).
Business-Type Activities
Following is a summary of long-term debt transactions for the business-type activities for the
year ended December 31, 2012.
Balance at Balance at Due
December 31,December 31, Within
2011 Additions Payments 2012 One Year
2007 Light and Power Bonds 5,270,000$ -$ 245,000$ 5,025,000$ 255,000$
2008A Water Loan 5,125,464 - 261,097 4,864,367 266,774
Compensated absences 195,717 172,299 166,555 201,461 160,464
10,591,181$ 172,299$ 672,652$ 10,090,828$ 682,238$
2007 Light and Power Revenue Bonds were issued to finance the construction and equipping of
a new substation and to rebuild certain distribution lines and make other improvements to the
Town’s light and power facilities. Principal payments are due annually on November 1 through
2027. Interest payments are due semi-annually on May 1 and November 1. Interest accrues at
3.875% per annum.
All income derived from the operations of the light and power facilities after deduction of
operating and maintenance costs must be sufficient to pay 125% of combined annual debt
service requirements. During the year ended December 31, 2012, net revenues of $2,506,101
were available to pay 125% of annual debt service of $561,516.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
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NOTE 5 - LONG-TERM DEBT (CONTINUED)
Annual debt service requirements for the outstanding bonds at December 31, 2012 are as
follows:
Year Ended December 31,Principal Interest Total
2013 255,000$ 194,719$ 449,719$
2014 260,000 184,838 444,838
2015 275,000 174,763 449,763
2016 285,000 164,106 449,106
2017 295,000 153,063 448,063
2018-2022 1,655,000 584,738 2,239,738
2023-2027 2,000,000 238,313 2,238,313
5,025,000$ 1,694,540$ 6,719,540$
2008A Water Loan from the Colorado Water Resources and Power Development Authority was
obtained to finance a membrane filter and increase capacity at the Mary’s Lake Water
Treatment Plan. Principal and interest payments are due semi-annually on February 1 and
August 1 through August 1, 2028. Interest accrues at 3.26% per annum.
All income derived from the operations of the water facilities must be sufficient to pay; a) all
Operating Expenses during the fiscal year; and b) 110% of the debt service dues during the
fiscal year. During the year ended December 31, 2012, revenues of $4,058,075 were available
to pay 110% of annual debt service of $446,365 and Operating Expenses of $2,517,063.
Annual debt service requirements for the outstanding loans at December 31, 2012 are as
follows:
Year Ended December 31,Principal Interest Total
2013 266,774$ 140,430$ 407,204$
2014 266,774 136,334 403,108
2015 272,450 132,440 404,890
2016 278,126 128,668 406,794
2017 278,126 125,027 403,153
2018-2022 1,464,419 556,789 2,021,208
2023-2027 1,651,729 353,247 2,004,976
2028 385,969 17,234 403,203
4,864,367$ 1,590,169$ 6,454,536$
The Town has been identified as a responsible party in the mitigation of ground water and
drainage issues at the Elm Road Landfill. The Town has received a mandated request from the
State of Colorado to submit a drainage plan to address the issues. The Town has estimated the
total costs for drainage improvements and water quality testing to be $998,000. The Town’s
estimate was based on a drainage plan of the area. There is potential for change in the
estimated balance depending on the drainage issues. This amount has been reported as a
long-term liability in the government-wide financial statements.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
24
NOTE 6 - INTERFUND TRANSFERS
Interfund transfers for the year ended December 31, 2012, were comprised of the following:
Transfers In Transfers Out Amount
General Fund Light and Power Fund 550,195$
Community Services General Fund 1,400,000
Nonmajor Governmental General Fund 900,000
Water Fund General Fund 114,873
Internal Service Funds General Fund 102,364
Internal Service Funds Nonmajor Governmental Funds 19,551
Internal Service Funds Light and Power Fund 37,867
Internal Service Funds Water Fund 25,049
Internal Service Funds Internal Service Funds 15,169
Total 3,165,068$
Annually, the Light and Power and Water Funds reimburse the General Fund for overhead
costs. The General Fund subsidizes the activities of the Community Services and Community
Reinvestment Funds. The Medical Insurance Fund, a newly created internal service fund, was
established with $200,000 in total transfers from various other funds in 2012.
NOTE 7 - RISK MANAGEMENT
Public Entity Risk Pool
The Town is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; injuries to employees; and natural disasters. For
these risks of loss, the Town is a member of the Colorado Intergovernmental Risk Sharing
Agency (CIRSA), a separate and independent governmental and legal entity formed by
intergovernmental agreement by member municipalities pursuant to State statute.
The purposes of CIRSA are to provide members defined liability, property, and workers
compensation coverage and to assist members in preventing and reducing losses and injuries
to municipal property and to persons or property which might result in claims being made
against members of CIRSA, their employees and officers.
It is the intent of the members of CIRSA to create an entity in perpetuity which will administer
and use funds contributed by the members to defend and indemnify, in accordance with the
bylaws, any member of CIRSA against stated liability of loss, to the limit of the financial
resources of CIRSA. It is also the intent of the members to have CIRSA provide continuing
stability and availability of needed coverages at reasonable costs. All income and assets of
CIRSA shall be at all times dedicated to the exclusive benefit of its members. CIRSA is a
separate legal entity and the Town does not approve its budgets nor does it have the ability to
significantly affect the operations of CIRSA. Claims have not exceeded insurance coverage for
the previous three years.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
25
NOTE 8 - RETIREMENT COMMITMENTS
Management Employees and Police Money Purchase Pension Plans
The Town contributes to a single-employer defined contribution money purchase pension plan
on behalf of management employees and to a similar plan for police officers. The contribution
requirements of Plan participants and the Town are established and may be amended by the
Town’s Board of Trustees.
Management Employees Plan – Management employees are eligible to participate in the Plan.
The Plan is administered by the International City/County Management Association (ICMA). The
Town is required to contribute 13.7% of each participant’s covered salary to the Plan, and
employees must contribute 8% of covered salary. During the year ended December 31, 2012,
the Town and employee contributions were $101,805 and $59,449, respectively, equal to the
required contributions.
Police Plan – All sworn police employees shall be eligible to participate in the Plan administered
by ICMA. The Town is required to contribute 11.1% of each participating employee’s covered
salary, and each employee must contribute 8% of covered salary. During the year ended
December 31, 2012, the Town and employee contributions were $155,197 and $111,853,
respectively, equal to the required contributions.
Multiple-Employer Defined Benefit Pension Plan
Plan Description – The Town contributes to the Local Government Division Trust Fund
(LGDTF), a cost-sharing multiple-employer defined benefit pension plan administered by the
Public Employee’s Retirement Association of Colorado (PERA). The LGDTF provides retirement
and disability, annual increases, and death benefits for members or their beneficiaries.
Participants include all non-management and non-uniformed employees. Contributions may
commence upon employment. Title 24, Article 51 of the Colorado Revised
Statues (CRS), as amended, assigns the authority to establish benefit provisions to the State
Legislature. PERA issues a publicly available annual financial report that includes financial
statements and required supplementary information for the LGDTF. That report may be
obtained by contacting Colorado PERA, 1301 Pennsylvania Street, Denver, Colorado 80203.
Funding Policy – The contribution requirements of Plan members and the Town are established
under Title 24, Article 51, Part 4 of the CRS, as amended. The contribution rate for members
was 8% of covered salary for the past three years. The Town’s contribution rate for the years
ended December 31, 2012, 2011 and 2010 was 13.7% of covered salary. A portion of the
Town’s contribution (1.02% of covered salary) was allocated to the Health Care Trust Fund. The
Town’s contributions to the LGDTF for the years ended December 31, 2012, 2011 and 2010
were $564,951, $579,617 and $601,455, respectively, equal to the required contributions for
each year.
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TOWN OF ESTES PARK, COLORADO
NOTES TO FINANCIAL STATEMENTS
December 31, 2012
26
NOTE 9 - POSTEMPLOYMENT HEALTHCARE BENEFITS
Multiple-Employer Defined Benefit Plan
Plan Description – The Town contributes to the Health Care Trust Fund (HCTF), a cost-sharing
multiple-employer postemployment healthcare plan administered by PERA. The HCTF provides
a health care premium subsidy to PERA participating benefit recipients and their eligible
beneficiaries. Title 24, Article 51, Part 12 of the CRS, as amended, assigns the authority to
establish the HCTF benefit provisions to the State Legislature. PERA issues a publicly available
annual financial report that includes financial statements and required supplementary
information for the HCTF. That report may be obtained by writing to Colorado PERA, 1301
Pennsylvania Street, Denver, Colorado 80203.
Funding Policy – The Town is required to contribute at a rate of 1.02% of covered salary for all
PERA members as set by statute. No member contributions are required. The contribution
requirements for the Town are established by Title 24, Article 51, Part 4 of the CRS as
amended. The apportionment of the contributions to the HCTF is established under Title 24,
Article 51, Section 208 of the CRS, as amended. The Town’s apportionment to the HCTF for the
years ended December 31 2012, 2011 and 2010 was $42,243, $43,154 and $44,780,
respectively, equal to the required amounts for each year.
Single-Employer Defined Benefit Plan
Plan Description – The Town has established a single-employer defined benefit
postemployment healthcare plan. Employees with at least 15 years of service with the Town,
and who have reached at least 60 years of age, are eligible to receive medical insurance
benefits after retirement. These benefits expire when the retiree reaches the age of 65. The
authority to establish and amend benefit provisions rests with the Town’s Board of Trustees.
The Town does not issue a stand-alone financial report for the plan.
Funding Policy – The contribution requirements of plan members and the Town are established
and may be amended by the Town Board of Trustees. The required contribution is based on
projected pay-as-you-go financing requirements. For the year ended December 31, 2012, the
Town contributed $134,701 to the plan. Plan members are not required to contribute to the Plan.
Annual OPEB Cost and Net OPEB Obligation – The Town’s annual other postemployment
benefit (OPEB) cost is calculated based on the annual required contribution of the employer
(ARC), an amount actuarially determined in accordance with the parameters of GASB
Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment
Benefits Other Than Pension. The ARC represents a level of funding that, if paid on an ongoing
basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities
over a period of thirty years. The following table shows the components of the Town’s annual
OPEB cost for the year, the amount actually contributed to the plan, and changes in the Town’s
net OPEB obligation to the plan.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2012
27
NOTE 9 - POSTEMPLOYMENT HEALTHCARE BENEFITS (CONTINUED)
Annual required contribution $ 73,544
Interest on net OPEB obligation 1,744
Adjustments to annual required contribution (1,620)
Annual OPEB cost 73,668
Contributions made 134,701
Increase in net OPEB obligation (61,033)
Net OPEB obligation, Beginning 82,409
Net OPEB obligation, Ending $ 21,376
The Town’s annual OPEB cost, the percentage of annual OPEB cost contributed to the plan,
and the net OPEB obligation for the past three years follows:
Percentage
of Annual
Annual OPEB Net OPEB
Year Ended OPEB Cost Contributed Obligation
12/31/12 $ 73,668 126.7% $ 21,376
12/31/11 73,665 99.0% 82,409
12/31/10 49,466 101.1% 40,313
Funded Status and Funding Progress – At January 1, 2013, the most recent actuarial valuation
date, the actuarial accrued liability (AAL) was $371,213, all of which was unfunded. The
covered payroll (annual payroll of active employees covered by the plan) was $7,045,167 and
the ratio of the unfunded actuarial accrued liability (UAAL) to the covered payroll was 5.3%.
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and
assumptions about the probability of occurrence of events far into the future. These
assumptions include among others, annual rates of payroll increases, healthcare cost trends,
and mortality rates. Amounts determined regarding the funded status of the plan and the annual
required contributions of the Town are subject to continual revision as actual results are
compared with past expectations and new estimates are made about the future. The schedule
of funding progress, presented as required supplementary information following the note to the
financial statements, presents multiyear trend information about whether the actuarial value of
plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for
benefits.
Actuarial Methods and Assumptions – Projections of benefits for financial reporting purposes
are based on the substantive plan as understood by the Town and plan members, and are
based on the types of benefits provided at the time of each valuation and the historical pattern
of sharing of benefit costs between the Town and plan members to that point. The actuarial
methods and assumptions used include techniques that are designed to reduce the effect of
short-term volatility in actuarial accrued liabilities and the actuarial value of assts, consistent
with long-term perspective of the calculations. Significant methods and assumptions included
the following:
PRELIMINARY
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SUBJECT
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TOWN OF ESTES PARK, COLORADO
NOTES TO FINANCIAL STATEMENTS
December 31, 2012
28
NOTE 9 - POSTEMPLOYMENT HEALTHCARE BENEFITS (CONTINUED)
Actuarial valuation date – January 1, 2013
Actuarial cost method – Projected unit credit
Amortization method – Level percentage of payroll, open
Remaining amortization period – 30 years
Asset valuation method – Fair value
Investment rate of return – 4.0%, with inflation at 2.8%
Projected wage growth – 3%
Healthcare cost trend rate and premium increase – Getzen Model
NOTE 10 - SELF FUNDED HEALTH INSURANCE
Effective January 1, 2012, the Town of Estes established a self-insurance plan related to
medical insurance for Town employees. The Town administers the plan, however the Town
utilizes a third-party service provider in the administration of the plan. Excess insurance
coverage is maintained to limit the loss of any individual claim. The plan assesses other funds
for estimates of current claims based on historical claims. The estimated claim liability of
$147,563 as of December 31, 2012 represents an estimate of incurred but not reported (INBR)
claims. This plan is an internal service fund.
Unpaid claims increased during 2012 by claims incurred (including IBNR) of $393,812 and was
reduced by claims paid of $246,249. Claims did not exceed the Town’s insurance coverage
during 2012.
NOTE 11 - COMMITMENTS AND CONTINGENCIES
Tabor Amendment
Colorado voters passed an amendment to the State Constitution, Article X, Section 20, which
has several limitations, including revenue raising, spending limitations, and other specific
requirements of state and local government. In November 2000, voter within the Town
authorized the Town to collect and retain all revenue in excess of the revenue limitations of the
Amendment, and to spend all such revenues by transferring said revenues into the Community
Reinvestment Fund for the purpose of acquisition, maintenance, repair and replacement of
capital assets.
In November 2008, voters within the Marketing District authorized the Marketing District to levy
a 2% marketing and promotion tax, and to collect, keep and spend all revenues received in
2009 and each year thereafter without limitation.
The Town and the Marketing District have established emergency reserves, representing 3% of
qualifying expenditures, as required by the Amendment. At December 31, 2012, the emergency
reserves of $348,000 and $56,528, respectively, were reported as restricted Net Position. In
addition, the Town’s emergency reserve was reported as restricted fund balance in the General
Fund.
PRELIMINARY
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SUBJECT
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REVISION
TOWN OF ESTES PARK, COLORADO
NOTES TO FINANCIAL STATEMENTS
December 31, 2012
29
NOTE 11 – COMMITMENTS AND CONTINGENCIES (CONTINUED)
Claims and Judgments
The Town participates in a number of federal, state, and local programs that are fully or partially
funded by grants received from other governmental entities. Expenses financed by grants are
subject to audit by the appropriate grantor government. If expenses are disallowed due to
noncompliance with grant program regulations, the Town may be required to reimburse the
grantor government. At December 31, 2012, significant amounts of grant expenditures have not
been audited but management believes that subsequent audits will not have a material effect on
the overall financial position of the Town.
Litigation
The Town has pending and threatened litigation that could result in losses to the Town.
However, the outcome of this litigation cannot be determined at this time.
Unconditional Purchase Obligation
The Town is a participant in the Municipal Subdistrict, Northern Colorado Water Conservancy
District. The purpose of the Subdistrict is to provide a supplemental water supply to the
participants through the construction of the Windy Gap Project. The Town is an .8% participant
in the Subdistrict.
The Subdistrict issued bonds in 1986 to finance the Windy Gap Project. The bonds have since
been refinanced. The participants have agreed to service this debt and pay operating expenses
through water allotment contracts.
The Town’s required payments under this agreement are as follows:
Year ended December 31, Amount
2013 $ 62,020
2014 61,997
2014 62,063
2015 62,063
2016 63,673
2017 63,755
$ 375,571
NOTE 12 – SUBSEQUENT EVENTS
During May 2013, the Town issued $6,075,000 of Certificates of Participation, Series 2013.
This information is an integral part of the accompanying financial statements.
PRELIMINARY
DRAFT
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REVISION
30
REQUIRED SUPPLEMENTARY INFORMATION
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF FUNDING PROGRESS
RETIREE HEALTHCARE PLAN
Year Ended December 31, 2012
Actuarial
Accrued UAAL as a
Liability Percentage
Actuarial (AAL) Unfunded of Covered
Value of Projected Unit AAL (UAAL) Funded Ratio Covered Payroll
Actuarial Valuation Date Assets (a)Credit (b)(b-a)(a/b)Payroll ((b-a)/c)
1/1/09 -$ 432,355$ 432,355$ -$ 6,375,859$ 6.80%
1/1/11 - 666,216 666,216 - 6,456,111 10.30%
1/1/13 - 371,213 371,213 - 7,045,167 5.3%
31
PRELIMINARY
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REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Taxes
Sales 7,321,035$ 7,802,500$ 7,891,798$ 89,298$
Property 371,965 369,934 370,682 748
Franchise 488,212 456,401 458,823 2,422
Use 175,000 178,317 210,782 32,465
Licenses and permits 452,824 468,750 504,579 35,829
Intergovernmental 530,537 522,383 505,991 (16,392)
Charges for services 112,231 131,639 131,931 292
Fines and forfeitures 52,200 51,700 46,759 (4,941)
Rental income 187,580 187,730 182,247 (5,483)
Investment income 30,000 27,000 23,969 (3,031)
Miscellaneous 457,293 308,687 303,272 (5,415)
Total revenues 10,178,877 10,505,041 10,630,833 125,792
EXPENDITURES
General government
Legislative 221,855 209,862 156,102 53,760
Judicial 45,989 45,767 45,220 547
Executive 587,756 596,382 581,556 14,826
Election 11,400 19,922 11,238 8,684
Administrative 294,719 294,428 287,044 7,384
Community development 321,663 356,933 324,123 32,810
Buildings 586,183 582,013 450,218 131,795
Community services 867,800 902,800 899,100 3,700
Other 354,547 355,285 336,535 18,750
Total general government 3,291,912 3,363,392 3,091,136 272,256
Public safety
Police 3,042,871 2,749,718 2,716,445 33,273
Protective inspection 380,514 402,604 391,854 10,750
Total public safety 3,423,385 3,152,322 3,108,299 44,023
Public works
Engineering 140,036 130,336 81,482 48,854
Streets 1,936,584 2,339,560 2,139,171 200,389
Total public works 2,076,620 2,469,896 2,220,653 249,243
Culture and recreation
Parks and recreation 942,363 1,044,630 914,497 130,133
Total expenditures 9,734,280 10,030,240 9,334,585 695,655
EXCESS OF REVENUES OVER
EXPENDITURES 444,597$ 474,801$ 1,296,248$ 821,447$
(Continued)
32
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
GENERAL FUND
Year Ended December 31, 2012
(Continued)
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
OTHER FINANCING SOURCES (USES)
Transfers in 1,233,322$ 550,195$ 550,195$ -$
Transfers out (2,252,364) (2,517,237) (2,517,237) -
TOTAL OTHER FINANCING SOURCES (USES)(1,019,042) (1,967,042) (1,967,042) -
NET CHANGE IN FUND BALANCE (574,445) (1,492,241) (670,794) 821,447
FUND BALANCE, Beginning 6,568,016 6,568,016 6,568,017 (1)
FUND BALANCE, Ending 5,993,571$ 5,075,775$ 5,897,223$ 821,446$
33
PRELIMINARY
DRAFT
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REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
COMMUNITY SERVICES FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental -$ -$ 41,147$ 41,147$
Charges for services 772,778 749,304 554,770 (194,534)
Investment income 1,500 1,500 1,255 (245)
Miscellaneous - - 153,864 153,864
Total revenues 774,278 750,804 751,036 232
EXPENDITURES
Current
Culture and recreation 2,199,127 2,312,601 2,256,993 55,608
Capital outlay 30,000 5,617 5,547 70
Total expenditures 2,229,127 2,318,218 2,262,540 55,678
EXCESS OF REVENUES OVER
(UNDER) EXPENDITURES (1,454,849) (1,567,414) (1,511,504) (55,910)
OTHER FINANCING SOURCES
Transfers in 1,350,000 1,400,000 1,400,000 -
Transfers out (18,723) (18,723) (18,723) -
NET CHANGE IN FUND BALANCE (123,572) (186,137) (130,227) (55,910)
FUND BALANCE, Beginning 355,247 231,675 306,622 -
FUND BALANCE, Ending 231,675$ 45,538$ 176,395$ (55,910)$
34
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
35
TOWN OF ESTES PARK, COLORADO
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
December 31, 2012
NOTE 1 – STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
Budgets and Budgetary Accounting
Budgets are legally adopted for all funds of the Town, except the fiduciary funds. Budgets for
the governmental funds are adopted on a basis consistent with generally accepted accounting
principles (GAAP). Budgetary comparisons for the enterprise and internal service funds are
presented on a non-GAAP budgetary basis. Capital outlay and debt service principal are
budgeted as expenditures and depreciation is not budgeted. The Town follows these
procedures in establishing the budgetary data reflected in the financial statements:
Management submits to the Board of Trustees a proposed operating budget for the
fiscal year commencing the following January 1. The operating budget includes
proposed expenditures and the means of financing them.
Public hearings are conducted to obtain taxpayer comments.
Prior to December 15, the budget is legally enacted through passage of a resolution.
Management is authorized to transfer budgeted amounts between departments within
any fund. However, any revisions that alter the total expenditures of any fund must be
approved by the Board of Trustees.
All budget appropriations lapse at year end.
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
36
COMBINING AND INDIVIDUAL FUND FINANCIAL STATEMENTS AND SCHEDULES
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2012
Community Conservation Open
Reinvestment Trust Space Total
ASSETS
Cash and investments 2,990,764$ 74,581$ 119,803$ 3,185,148$
Accounts receivable 163,549 - 74,837 238,386
Total assets 3,154,313$ 74,581$ 194,640$ 3,423,534$
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable 134,640$ -$ 89,619$ 224,259$
Accrued liabilities - - 655 655
Unearned revenue 168,233 - 25,446 193,679
Total liabilities 302,873 - 115,720 418,593
FUND BALANCES
Restricted
Parks and Open Space - 74,581 78,920 153,501
Capital Improvements 2,851,440 - - 2,851,440
Total fund balance 2,851,440 74,581 78,920 3,004,941
Total liabilities and fund balances 3,154,313$ 74,581$ 194,640$ 3,423,534$
-$ -$ -$
37
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
Year Ended December 31, 2012
Community Conservation Open
Reinvestment Trust Space Total
REVENUES
Intergovernmental 96,712$ 29,418$ 287,944$ 414,074$
Investment income 12,028 346 1,316 13,690
Miscellaneous 599 51 - 650
Total revenues 109,339 29,815 289,260 428,414
EXPENDITURES
Current
Public Works 74,899 - - 74,899
Culture and recreation - 16,573 35,935 52,508
Capital outlay 625,157 - 411,102 1,036,259
TOTAL EXPENDITURES 700,056 16,573 447,037 1,163,666
EXCESS (DEFICIENCY) OF
REVENUES OVER (UNDER)
EXPENDITURES (590,717) 13,242 (157,777) (735,252)
OTHER FINANCING SOURCES
Transfers In 900,000 - - 900,000
Transfers Out - - (828) (828)
NET CHANGE IN FUND BALANCES 309,283 13,242 (158,605) 163,920
FUND BALANCES, Beginning 2,542,157 61,339 237,525 2,841,021
FUND BALANCES, Ending 2,851,440$ 74,581$ 78,920$ 3,004,941$
44,766$ (210,340)$ 2,576,527$
38
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
COMMUNITY REINVESTMENT FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental -$ 543,582$ 96,712$ (446,870)$
Investment income 15,000 15,000 12,028 (2,972)
Miscellaneous - - 599 599
Total revenues 15,000 558,582 109,339 (449,243)
EXPENDITURES
Current
Public works - 656,152 74,899 581,253
Capital outlay 790,000 993,922 625,157 368,765
Total expenditures 790,000 1,650,074 700,056 950,018
EXCESS (DEFICIENCY) OF
REVENUES OVER (UNDER)
EXPENDITURES (775,000) (1,091,492) (590,717) 500,775
OTHER FINANCING SOURCES
Transfers in 800,000 900,000 900,000 -
NET CHANGE IN FUND BALANCE 25,000 (191,492) 309,283 500,775
FUND BALANCE, Beginning 2,542,157 2,542,157 2,542,157 -
FUND BALANCE, Ending 2,567,157$ 2,350,665$ 2,851,440$ 500,775$
39
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
CONSERVATION TRUST FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental 32,000$ 32,000$ 29,418$ (2,582)$
Investment income 500 500 346 (154)
Miscellaneous - 37 51 14
Total revenues 32,500 32,537 29,815 (2,722)
EXPENDITURES
Current
Culture and recreation 41,716 41,716 16,573 25,143
Total expenditures 41,716 41,716 16,573 25,143
NET CHANGE IN FUND BALANCE (9,216) (9,179) 13,242 22,421
FUND BALANCE, Beginning 61,339 61,339 61,339 -
FUND BALANCE, Ending 52,123$ 52,160$ 74,581$ 22,421$
40
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
OPEN SPACE FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Intergovernmental 240,000$ 260,000$ 287,944$ 27,944$
Investment income 1,000 1,400 1,316 (84)
Total revenues 241,000 261,400 289,260 27,860
EXPENDITURES
Current
Culture and recreation 35,283 36,434 35,935 499
Capital outlay 225,000 450,030 411,102 38,928
Total expenditures 260,283 486,464 447,037 39,427
EXCESS (DEFICIENCY) OF
REVENUES OVER (UNDER)
EXPENDITURES (19,283) (225,064) (157,777) 67,287
OTHER FINANCING SOURCES
Transfers Out (828) (828) (828) -
NET CHANGE IN FUND BALANCE (20,111) (225,892) (158,605) 67,287
FUND BALANCE, Beginning 237,545 237,545 237,525 -
FUND BALANCE, Ending 217,434$ 11,653$ 78,920$ 67,287$
41
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
LIGHT AND POWER FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Utility sales 13,186,105$ 12,429,086$ 12,587,633$ 158,547$
Miscellaneous 200,001 188,020 404,993 216,973
Investment income 35,000 35,000 51,953 16,953
Total revenues 13,421,106 12,652,106 13,044,579 392,473
EXPENDITURES
Current
Source of supply 6,413,487 6,062,000 5,986,475 75,525
Distribution 2,021,645 2,103,782 2,088,392 15,390
Customer accounts 639,287 616,134 623,702 (7,568)
Administration and general 1,835,679 1,875,997 1,697,216 178,781
Capital outlay 1,298,000 1,303,580 892,145 411,435
Debt service -
Principal 245,000 245,000 245,000 -
Interest 204,213 204,213 202,630 1,583
Loss on sale of assets - - (142,693) 142,693
Transfers out 1,150,696 588,062 588,062 -
Total expenditures 13,808,007 12,998,768 12,180,929 817,839
CHANGE IN NET POSITION,
Budgetary Basis (386,901)$ (346,662)$ 863,650 1,210,312$
ADJUSTMENTS TO GAAP BASIS
Capital outlay 892,145
Depreciation and amortization (781,096)
Debt principal payments 245,000
CHANGE IN NET POSITION,
GAAP Basis 1,219,699
NET POSITION, Beginning 18,600,874
NET POSITION, Ending 19,820,573$
42
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
WATER FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Utility sales 3,334,323$ 3,920,845$ 3,586,899$ (333,946)$
Miscellaneous 12,289 42,906 70,453 27,547
Intergovernmental - - 3,067 3,067
Investment income 17,000 17,000 14,264 (2,736)
Tap fees - - 359,973 359,973
Transfers In - 114,873 114,873 -
Total revenues 3,363,612 4,095,624 4,149,529 53,905
EXPENDITURES
Current
Source of supply 164,461 164,461 147,757 16,704
Purification 662,255 655,944 645,346 10,598
Distribution 1,029,189 1,011,185 1,002,179 9,006
Customer accounts 255,416 246,987 231,308 15,679
Administration and general 490,158 506,555 490,473 16,082
Capital outlay 518,000 598,576 331,038 267,538
Debt service
Principal 261,098 261,098 261,097 1
Interest 144,688 144,688 142,914 1,774
Transfers out 145,542 25,049 25,049 -
Total expenditures 3,670,807 3,614,543 3,277,161 337,382
CHANGE IN NET POSITION,
Budgetary Basis (307,195)$ 481,081$ 872,368 391,287$
ADJUSTMENTS TO GAAP BASIS
Capital outlay 331,038
Depreciation and amortization (683,865)
Debt principal payments 261,097
CHANGE IN NET POSITION,
GAAP Basis 780,638
NET POSITION, Beginning 20,526,673
NET POSITION, Ending 21,307,311$
43
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
COMBINING STATEMENT OF NET POSITION
INTERNAL SERVICE FUNDS
December 31, 2012
Fleet Vehicle Information Medical
Maintenance Replacement Technology Insurance Total
ASSETS
Current assets
Cash and investments 256,220$ 2,091,271$ 361,378$ 639,951$ 3,348,820$
Accounts receivable 8,053 - 13,265 485 21,803
Inventories 32,208 - - - 32,208
Total current assets 296,481 2,091,271 374,643 640,436 3,402,831
Noncurrent assets
Capital assets, net of accumulated
depreciation 43,675 806,741 34,018 - 884,434
Total noncurrent assets 43,675 806,741 34,018 - 884,434
Total assets 340,156 2,898,012 408,661 640,436 4,287,265
LIABILITIES
Current liabilities
Accounts payable 19,502 8,938 17,749 - 46,189
Accrued liabilities 3,937 - 4,359 - 8,296
Deferred revenue - - - 6,047 6,047
Claims Payable - - - 147,563 147,563
Compensated absences payable,
current portion 7,059 - 8,915 - 15,974
Total current liabilities 30,498 8,938 31,023 153,610 224,069
Noncurrent liabilities
Compensated absences payable 393 - 15,143 - 15,536
Total liabilities 30,891 8,938 46,166 153,610 239,605
NET POSITION
Net investment in capital assets 43,675 806,741 34,018 - 884,434
Unrestricted 265,590 2,082,333 328,477 486,826 3,163,226
Total net position 309,265$ 2,889,074$ 362,495$ 486,826$ 4,047,660$
-$ -$ -$ -$ -$
44
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
COMBINING STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION
INTERNAL SERVICE FUNDS
Year Ended December 31, 2012
Fleet Vehicle Information Medical
Maintenance Replacement Technology Insurance Total
OPERATING REVENUES
Charges for services 260,575$ 272,424$ 470,311$ 1,600,321$ 2,603,631$
Miscellaneous 572 21,129 21,702 766 44,169
Total operating revenues 261,147 293,553 492,013 1,601,087 2,647,800
OPERATING EXPENSES
Salaries and benefits 213,313 - 233,387 - 446,700
Supplies 9,840 - 37,965 - 47,805
Utilities 5,116 - 33,593 - 38,709
Training 2,462 - 3,563 - 6,025
Insurance 2,109 - 1,690 - 3,799
Maintenance and repairs 12,274 - 90,739 - 103,013
Professional fees 9,583 - 39,552 393,812 442,947
Depreciation 3,849 131,232 13,317 - 148,398
Health Benefits - - - 922,937 922,937
Total operating expenses 258,546 131,232 453,806 1,316,749 2,160,333
OPERATING INCOME 2,601 162,321 38,207 284,338 487,467
NONOPERATING REVENUES
Investment income 745 10,082 1,705 2,488 15,020
EXCESS OF REVENUES OVER
EXPENDITURES 3,346 172,403 39,912 286,826 502,487
OTHER FINANCING SOURCES
Transfers In - - - 200,000 200,000
Transfers Out (8,490) - (6,679) - (15,169)
CHANGES IN NET POSITION (5,144) 172,403 33,233 486,826 687,318
NET POSITION, Beginning 314,409 2,716,671 329,262 - 3,360,342
NET POSITION, Ending 309,265$ 2,889,074$ 362,495$ 486,826$ 4,047,660$
45
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
Year Ended December 31, 2012
Fleet Vehicle Information Medical
Maintenance Replacement Technology Insurance Total
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from customers 254,141$ 272,424$ 472,949$ 1,605,883$ 2,605,397$
Cash received from other sources 572 21,129 21,702 766 44,169
Cash paid to suppliers and beneficiaries (43,481) 8,781 (214,392) (1,169,186) (1,418,278)
Cash paid to employees (223,160) - (232,576) - (455,736)
Net cash provided by (used by) operating activities (11,928) 302,334 47,683 437,463 775,552
CASH FLOWS FROM NONCAPITAL FINANCING
ACTIVITIES
Transfers from other funds - - - 200,000 200,000
Transfers to other funds (8,490) - (6,679) - (15,169)
Net cash provided by (used in) noncapital
financing activities (8,490) - (6,679) 200,000 184,831
CASH FLOWS FROM CAPITAL AND
RELATED ACTIVITIES
Construction and acquisition of capital assets - (291,830) (4,960) - (296,790)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 745 10,082 1,705 2,488 15,020
NET CHANGE IN CASH AND CASH EQUIVALENTS (19,673) 20,586 37,749 639,951 678,613
CASH AND CASH EQUIVALENTS, Beginning 275,893 2,070,685 323,629 - 2,670,207
CASH AND CASH EQUIVALENTS, Ending 256,220$ 2,091,271$ 361,378$ 639,951$ 3,348,820$
-$ -$ -$ -$ -$
RECONCILIATION OF OPERATING INCOME TO
NET CASH PROVIDED BY (USED BY)
OPERATING ACTIVITIES
Operating income 2,601 162,321 38,207 284,338 487,467
Adjustments to reconcile operating income to
net cash provided by (used by) operating activities
Depreciation 3,849 131,232 13,317 - 148,398
Changes in assets and liabilities -
Accounts receivable, net (6,434) - 2,638 (485) (4,281)
Inventories (472) - - - (472)
Accounts and claims payable (1,625) 8,781 (7,290) 147,563 147,429
Accrued liabilities 838 - 786 - 1,624
Deferred Revenue - - - 6,047 6,047
Compensated absences payable (10,685) - 25 - (10,660)
Total adjustments (14,529) 140,013 9,476 153,125 288,085
NET CASH PROVIDED BY (USED BY) OPERATING
ACTIVITIES (11,928)$ 302,334$ 47,683$ 437,463$ 775,552$
-$ -$ -$ -$ -$
46
PRELIMINARY
DRAFT
SUBJECT
TO
REVISION
TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
FLEET MAINTENANCE
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Charges for services 365,000$ 365,000$ 260,575$ (104,425)$
Miscellaneous - - 572 572
Investment income 1,200 1,200 745 (455)
Total revenues 366,200 366,200 261,892 (104,308)
EXPENDITURES
Current
Salaries and benefits 290,477 267,069 213,313 53,756
Supplies 15,650 18,317 9,840 8,477
Utilities 7,265 7,315 5,116 2,199
Training 8,025 8,276 2,462 5,814
Insurance 2,220 2,109 2,109 -
Maintenance and repairs 18,551 20,012 12,274 7,738
Professional fees 7,136 10,161 9,583 578
Transfers Out 8,490 8,490 8,490 -
Total expenditures 357,814 341,749 263,187 78,562
CHANGE IN NET POSITION,
Budgetary Basis 8,386$ 24,451$ (1,295) (25,746)$
ADJUSTMENTS TO GAAP BASIS
Depreciation (3,849)
CHANGE IN NET POSITION,
GAAP Basis (5,144)
NET POSITION, Beginning 314,409
NET POSITION, Ending 309,265$
-$
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BUDGETARY COMPARISON SCHEDULE
VEHICLE REPLACEMENT FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Charges for services 253,470$ 270,470$ 272,424$ 1,954$
Miscellaneous - - 21,129 21,129
Investment income 12,000 32,725 10,082 (22,643)
Total revenues 265,470 303,195 303,635 440
EXPENDITURES
Capital outlay 580,550 635,737 291,831 343,906
Total expenditures 580,550 635,737 291,831 343,906
CHANGE IN NET POSITION,
Budgetary Basis (315,080)$ (332,542)$ 11,804 344,346$
ADJUSTMENTS TO GAAP BASIS
Capital outlay 291,831
Depreciation (131,232)
CHANGE IN NET POSITION,
GAAP Basis 172,403
NET POSITION, Beginning 2,716,671
NET POSITION, Ending 2,889,074$
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BUDGETARY COMPARISON SCHEDULE
INFORMATION TECHNOLOGY FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Charges for services 466,899$ 466,899$ 470,311$ 3,412$
Miscellaneous 27,500 16,143 21,702 5,559
Investment income 1,000 1,500 1,705 205
Total revenues 495,399 484,542 493,718 9,176
EXPENDITURES
Current
Salaries and benefits 238,013 243,336 233,387 9,949
Supplies 59,452 61,295 37,965 23,330
Utilities 30,000 30,404 33,593 (3,189)
Training 3,435 6,998 3,563 3,435
Insurance 1,673 1,690 1,690 -
Maintenance and repairs 121,127 121,127 90,739 30,388
Professional fees - 11,912 39,552 (27,640)
Capital outlay 20,000 63,224 4,960 58,264
Transfers out 6,679 6,679 6,679 -
Total expenditures 480,379 546,665 452,128 94,537
CHANGE IN NET POSITION,
Budgetary Basis 15,020$ (62,123)$ 41,590$ 103,713$
ADJUSTMENTS TO GAAP BASIS
Capital outlay 4,960
Depreciation (13,317)
CHANGE IN NET POSITION,
GAAP Basis 33,233
NET POSITION, Beginning 329,262
NET POSITION, Ending 362,495$
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BUDGETARY COMPARISON SCHEDULE
MEDICAL INSURANCE FUND
Year Ended December 31, 2012
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES
Charges for services 1,700,000$ 1,700,000$ 1,600,321$ (99,679)$
Miscellaneous - - 766 766
Investment income 2,000 2,644 2,488 (156)
Total revenues 1,702,000 1,702,644 1,603,575 (99,069)
EXPENDITURES
Current
Operations and maintenance 1,700,000 1,700,000 1,316,749 383,251
Total expenditures 1,700,000 1,700,000 1,316,749 383,251
OTHER FINANCING SOURCES
Transfers in 200,000 200,000 200,000 -
CHANGE IN NET POSITION,
Budgetary Basis 202,000$ 202,644$ 486,826 284,182$
NET POSITION, Beginning -
NET POSITION, Ending 486,826$
-$
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COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
AGENCY FUND
Year Ended December 31, 2012
Balance Balance
December 31, December 31,
2011 Additions Deductions 2012
ASSETS
Cash and investments 457,250$ 804$ -$ 458,054$
LIABILITIES
Accrued liabilities 457,250$ 804$ -$ 458,054$
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52
STATEMENT OF COMPONENT UNIT WITHOUT SEPARATELY
ISSUED FINANCIAL STATEMENTS
PRELIMINARY
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TOWN OF ESTES PARK, COLORADO
BUDGETARY COMPARISON SCHEDULE
MARKETING DISTRICT
Year Ended December 31, 2012
Variance with
Final Budget
Final Positive
Budget Actual (Negative)
REVENUES
Lodging taxes 1,390,800$ 1,513,414$ 122,614$
Charges for services 415,000 370,840 (44,161)
Contributions 85,000 85,000 -
Investment income - 4,308 4,308
Total revenues 1,890,800 1,973,562 82,762
EXPENSES
Operating expenses 2,208,315 1,914,560 293,755
CHANGE IN NET POSITION (317,515)$ 59,002$ 376,517$
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54
STATISTICAL INFORMATION
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55
STATISTICAL SECTION
This section of the Town of Estes Park Comprehensive Annual Financial Report presents
detailed data as a context for understanding the information in the financial statements, note
disclosures, and required supplementary information.
Contents Schedules Pages
Financial Trends
These schedules contain trend information to help
the reader understand how the Town’s financial
condition has changed over time. I, II, III 56-59
Revenue Capacity
These schedules contain information to help the
reader assess the Town’s largest revenue source,
sales and use taxes IV-VII 61-63
Debt Capacity
These schedules present information to help the
reader assess the affordability of the Town’s
current levels of outstanding debt and the
Town’s ability to issue debt in the future. VIII-XI 64-67
Demographic and Economic Information
These schedules offer demographic and economic
indicators to help the reader understand the
environment within which the Town’s financial
activities take place. XII-XIII 68-69
Operating Information
These schedules contain service data to help the
reader understand how information in the
financial report relates to the services the Town
provides and the activities it performs. XIV-XVI 70-73
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE INET POSITION(Accrual Basis of Accounting)200420052006200720082009201020112012Governmental ActivitiesNet investment in capital assets 12,306,359$ 41,002,600$ 42,728,991$ 43,547,869$ 43,143,611$ 41,563,901$ 42,203,530$ 42,113,390$ 41,859,310$Restricted 3,980,074 2,948,358 2,609,999 2,092,071 698,599 410,000 377,000 709,864 501,501 Unrestricted 11,027,831 11,616,226 10,781,187 10,030,682 12,029,735 11,716,321 10,611,069 9,600,463 9,567,383 Total governmental activities net position 27,314,264$ 55,567,184$ 56,120,177$ 55,670,622$ 55,871,945$ 53,690,222$ 53,191,599$ 52,423,717$ 51,928,194$ Business-type ActivitiesNet investment in capital assets 22,657,616$ 23,103,614$ 23,256,846$ 23,789,534$ 25,615,443$ 26,206,042$ 27,001,157$ 27,212,425$ 27,343,710$Restricted - - - - - - - - 1,245,740 Unrestricted6,053,814 7,313,258 10,044,962 11,636,029 11,897,489 12,318,115 11,849,349 12,725,711 13,294,644 Total business-type activities net position 28,711,430$ 30,416,872$ 33,301,808$ 35,425,563$ 37,512,932$ 38,524,157$ 38,850,506$ 39,938,136$ 41,884,094$ Primary governmentNet investment in capital assets34,963,975$ 64,106,214$65,985,837$67,337,403$68,759,054$ 67,769,943$69,204,687$69,325,815$69,203,020$Restricted3,980,074 2,948,358 2,609,999 2,092,071 698,599 410,000 377,000 709,864 1,747,241 Unrestricted17,081,645 18,929,484 20,826,149 21,666,711 23,927,224 24,034,436 22,460,418 22,326,174 22,862,027 Total primary governmental net position 56,025,694$ 85,984,056$ 89,421,985$ 91,096,185$ 93,384,877$ 92,214,379$ 92,042,105$ 92,361,853$ 93,812,288$ Infrastructure not listed until 2005 CAFRSource: Current and prior years' financial statements.56
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE IICHANGES IN NET POSITION(Accrual Basis of Accounting)200420052006200720082009201020112012ExpensesGovernmental ActivitiesGeneral government 3,146,405$ 2,541,570$ 3,822,578$ 3,420,170$ 3,625,086$ 2,868,438$ 2,971,322$ 4,040,703$ 3,468,703$ Public safety 2,808,104 3,235,388 3,090,570 5,747,569 3,717,226 4,564,497 3,205,060 3,392,067 3,166,031 Public works 838,784 2,549,336 1,905,687 2,197,576 1,933,301 2,132,518 2,087,784 2,302,730 2,251,654 Culture and recreation 1,808,416 3,262,341 3,918,854 2,101,810 5,022,994 5,034,757 4,172,407 3,815,959 3,892,394 Interest on long-term debt 333,453 129,699 96,732 65,619 40,641 4,789 - - - Total governmental activities expenses 8,935,162 11,718,334 12,834,421 13,532,744 14,339,248 14,604,999 12,436,573 13,551,459 12,778,782 Business-type ActivitiesLight and power 8,297,223 8,416,543 8,383,238 8,699,935 9,438,072 10,031,659 10,626,958 10,775,511 11,397,397 Water 2,457,021 2,380,179 2,627,297 2,687,000 2,777,554 3,182,704 3,324,281 3,187,508 3,300,558 Total business-type activities expenses 10,754,244 10,796,722 11,010,535 11,380,935 12,215,626 13,214,363 13,951,239 13,963,019 14,697,955 Total business-type activities net position 19,689,406$ 22,515,056$ 23,844,956$ 24,913,679$ 26,554,874$ 27,819,362$ 26,387,812$ 27,514,478$ 27,476,737$ Program RevenuesGovernmental ActivitiesCharges for servicesGeneral government 10,825$ 582,716$ 844,652$ 874,957$ 815,016$ 533,074$ 562,915$ 565,548$ 818,757$ Public safety 403,367 524,523 452,406 594,475 550,881 423,562 205,021 284,914 46,759 Public works 8,547 10,937 20,918 8,655 4,755 3,032 4,400 3,987 - Culture and recreation 403,071 599,783 848,685 882,392 1,012,541 1,041,066 897,999 617,776 554,770 Operating grants and contributions 668,780 1,049,090 895,340 735,916 860,994 660,737 686,298 840,324 779,545 Capital grants and contributions 247,794 36,390 32,729 76,153 25,378 160,546 486,085 1,148,194 269,832 Total governmental activities program revenue 1,742,384 2,803,439 3,094,730 3,172,548 3,269,565 2,822,017 2,842,718 3,460,743 2,469,663 Business-type ActivitiesLight and power 8,688,408 9,384,819 10,097,231 10,446,230 11,005,740 11,366,577 11,834,082 12,264,063 12,587,633 Water 2,137,906 2,253,491 2,476,467 2,577,482 2,816,150 2,889,515 2,938,182 3,142,564 3,586,899 Operating grants and contributions - - - - - 28,870 7,500 22,628 3,067 Capital grants and contributions560,837 848,319 609,468 688,403 311,853 330,113 196,004 305,871 359,973 Total business-type activities program revenues11,387,151 12,486,629 13,183,166 13,712,115 14,133,743 14,615,075 14,975,768 15,735,126 16,537,572 Total primary government program revenues 13,129,535$ 15,290,068$ 16,277,896$ 16,884,663$ 17,403,308$ 17,437,092$ 17,818,486$ 19,195,869$ 19,007,235$ Net (expense) revenueGovernmental activities (6,692,778)$ (8,914,895)$ (9,739,691)$ (10,360,196)$ (11,069,683)$ (11,782,982)$ (9,593,855)$ (10,090,716)$ (10,309,119)$ Business-type activities 632,907 1,689,907 2,172,631 2,331,180 1,918,117 1,400,712 1,024,529 1,772,107 1,839,617 Total primary government net expenses (6,059,871)$ (7,224,988)$ (7,567,060)$ (8,029,016)$ (9,151,566)$ (10,382,270)$ (8,569,326)$ (8,318,609)$ (8,469,502)$ 57
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE IICHANGES IN NET POSITION(Accrual Basis of Accounting)200420052006200720082009201020112012TaxesSales taxes 6,308,376$ 6,427,942$ 6,771,295$ 7,239,214$ 7,186,720$ 6,854,197$ 7,009,252$ 7,424,828$ 7,891,798$ Property taxes1,099,499 936,564 1,028,896 1,134,800 1,261,959 351,446 468,736 372,171 370,682 Franchise taxes 376,816 387,100 401,432 414,286 425,244 438,247 432,884 437,786 458,823 Use taxes - 202,182 202,666 209,103 186,294 173,166 199,092 180,936 210,782 Unrestricted grants and contributions334,059 321,844 - - - 40,278 34,151 37,587 40,415 Investment income137,775 355,351 649,528 675,203 480,105 80,201 75,623 46,383 38,914 Miscellaneous362,940 255,554 249,079 264,702 691,302 767,602 736,350 660,277 366,860 Gain (loss) on sale of capital assets- - - - - - - - - Extraordinary item: environmental remediation- - - - - - - (998,000) - Special item: elimination of pension obligation- - - - - - (923,913) - - Transfers931,982 930,151 989,788 1,030,101 1,039,382 896,122 1,123,057 1,160,866 435,322 Total governmental activities 9,551,447 9,816,688 10,292,684 10,967,409 11,271,006 9,601,259 9,155,232 9,322,834 9,813,596 Business-type ActivitiesUnrestricted grants and contributions - - - - - - - - - Investment income66,999 170,570 211,513 499,506 526,351 92,569 81,513 63,128 66,217 Miscellaneous433,632 775,116 635,958 323,170 682,283 414,066 343,364 413,261 475,446 Transfers(931,982) (930,151) (989,788) (1,030,101) (1,039,382) (896,122) (1,123,057) (1,160,866) (435,322) Total business-type activities (431,351) 15,535 (142,317) (207,425) 169,252 (389,487) (698,180) (684,477) 106,341 Total primary government 9,120,096$ 9,832,223$ 10,150,367$ 10,759,984$ 11,440,258$ 9,211,772$ 8,457,052$ 8,638,357$ 9,919,937$ Changes in net positionGovernmental activities 2,858,669$ 901,793$ 552,993$ 607,213$ 201,323$ (2,181,723)$ (498,623)$ (767,882)$ (495,523)$ Business-type activities 201,556 1,705,442 2,030,314 2,123,755 2,087,368 1,011,225 326,349 1,087,630 1,945,958 Total primary government 3,060,225$ 2,607,235$ 2,583,307$ 2,730,968$ 2,288,691$ (1,170,498)$ (172,274)$ 319,748$ 1,450,435$ Source: Current and prior year's financial statements.58
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE IIIFUND BALANCES, GOVERNMENTAL FUNDS(Modified Accrual Basis of Accounting)2003200420052006200720082009201020112012General FundReserved -$ -$ -$ -$ 13,419$ 8,843$ 15,904$ 388,970$ -$ -$ Unreserved7,481,951 5,626,907 4,109,230 2,849,039 4,024,503 4,622,401 4,506,282 5,526,180 - - Total general fund 7,481,951 5,626,907 4,109,230 2,849,039 4,037,922 4,631,244 4,522,186 5,915,150 - - All other governmental fundsReserved 1,035,446 1,028,706 1,050,540 876,719 15,682 18,787 10,073 22,958 - - Unreserved, reports in:Special revenue funds1,187,594 2,918,993 3,599,856 3,361,832 2,008,274 2,859,303 3,981,171 3,405,964 - - Capital projects fund2,503,317 2,205,961 1,157,848 651,177 131,099 135,599 - - - - Debt service1,347,191 1,289,113 1,305,510 1,414,822 1,368,972 1,023,382 - - - - Total all other governmental funds 6,073,548 7,442,773 7,113,754 6,304,550 3,524,027 4,037,071 3,991,244 3,428,922 - - Total general fund and all other government funds 13,555,499$ 13,069,680$ 11,222,984$ 9,153,589$ 7,561,949$ 8,668,315$ 8,513,430$ 9,344,072$ -$ -$ General FundNonspendable -$ -$ -$ -$ -$ -$ -$ -$ 72,050$ 21,121$ Restricted- - - - - - - - 411,000 348,000 Assigned- - - - - - - - - 1,351,691 Unassigned- - - - - - - - 6,084,967 4,176,411 Total general fund - - - - - - - - 6,568,017 5,897,223 All other governmental fundsNonspendable - - - - - - - - 18,314 15,156 Restricted- - - - - - - - 298,864 153,501 Assigned- - - - - - - - 2,830,465 3,012,679 Total all other governmental funds - - - - - - - - 3,147,643 3,181,336 Total general fund and all other government funds -$ -$ -$ -$ -$ -$ -$ -$ 9,715,660$ 9,078,559$ Source: Current and prior year's financial statementsThe Town adopted GASB 54 for 201159
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE IVCHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS(Modified Accrual Basis of Accounting)2003200420052006200720082009201020112012RevenuesTaxes 7,634,051$ 7,784,691$ 7,953,788$ 8,404,289$ 8,997,403$ 9,060,217$ 7,817,056$ 8,109,964$ 8,415,721$ 8,932,085$ Licenses, fees and permits 608,469 580,387 729,317 644,996 665,053 623,762 471,844 476,831 485,447 504,579 Intergovernmental 860,718 974,238 793,473 1,317,362 857,664 1,847,978 861,561 845,534 1,961,081 961,212 Charges for services 442,043 414,855 555,438 667,190 737,300 1,130,773 1,203,729 965,073 746,710 686,701 Fines and forfeitures 21,613 25,144 29,258 28,062 41,552 55,700 48,759 44,463 58,812 46,759 Rental income 604,722 469,656 475,195 473,442 474,421 482,159 275,402 183,968 181,256 182,247 Investment income 111,317 114,589 295,700 525,148 434,266 303,872 51,648 48,030 34,375 38,914 Miscellaneous 503,143 465,175 437,273 535,414 669,081 675,761 708,473 723,172 616,493 457,786 Total revenues 10,786,076 10,828,735 11,269,442 12,595,903 12,876,740 14,180,222 11,438,472 11,397,035 12,499,895 11,810,283 ExpendituresGeneral government 2,845,799 3,209,193 2,216,441 3,569,747 2,735,291 2,564,815 2,570,590 2,770,200 3,197,041 3,091,136 Public safety 2,997,822 2,953,998 3,043,678 3,090,882 3,273,503 3,555,245 4,189,934 3,125,535 3,321,220 3,108,298 Public works 788,047 789,616 866,269 1,170,863 1,280,148 1,374,453 1,124,064 2,000,968 1,430,119 1,273,173 Culture and recreation 1,696,450 1,736,317 3,165,121 3,652,670 3,972,727 4,310,113 4,234,702 3,436,563 3,145,713 3,223,998 Capital outlay 2,376,537 2,053,785 3,529,856 2,960,697 3,026,690 1,088,484 1,449,927 1,884,092 2,195,080 2,064,186 Debt servicePrincipal 502,328 1,357,523 1,106,158 1,109,300 1,144,161 1,192,675 88,000 - - - Interest and fiscal charges445,741 146,104 118,766 100,927 65,898 27,453 4,789 - - - Total expenditures 11,652,724 12,246,536 14,046,289 15,655,086 15,498,418 14,113,238 13,662,006 13,217,358 13,289,173 12,760,791 Excess of revenues over (under) expenditures (866,648) (1,417,801) (2,776,847) (3,059,183) (2,621,678) 66,984 (2,223,534) (1,820,323) (789,278) (950,508) Other financing sources (uses)Capital/lease proceeds - - - - - - - - - - Transfers in2,850,965 5,472,433 6,146,172 4,711,914 5,262,520 5,692,704 5,373,150 5,875,187 3,405,866 2,850,195 Transfers out(2,070,138) (4,540,451) (5,216,021) (3,722,126) (4,232,419) (4,653,322) (3,305,501) (3,224,222) (2,245,000) (2,536,788) Bond proceeds/premiums/escrow activity1,780,295 - - - - - - - - - Total other financing sources (uses) 2,561,122 931,982 930,151 989,788 1,030,101 1,039,382 2,067,649 2,650,965 1,160,866 313,407 Net change in fund balances 1,694,474$ (485,819)$ (1,846,696)$ (2,069,395)$ (1,591,577)$ 1,106,366$ (155,885)$ 830,642$ 371,588$ (637,101)$ Debt service as a percentage of noncapitalexpenditures 10.20% 14.80% 11.60% 9.50% 9.70% 9.40% 0.80% 0.00% 0.00% 0.00%Capital asset additions from notes to financialstatements 2,733,988 2,340,375 3,854,904 4,953,612 4,018,944 1,594,292 938,246 2,758,444 2,371,812 2,064,186 Debt service as a percentage of noncapitalexpenditures (using capital asset additions fromnotes to financial statements) 10.60% 15.20% 12.00% 11.30% 10.50% 9.70% 0.70% 0.00% 0.00% 0.00%Source: Current and prior years' financial statements.60
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE VSALES TAX REVENUE BY TYPE OF INDUSTRYGeneral Personal/Fiscal Amusement Arts and Merchandise Lumber and Professional Total SalesYearRecreationApparelCraftsAutomotiveFoodFurniture(Retail)LodgingBuildingServicesUtilitiesTax200334,075$ 237,158$ 83,539$ 205,980$ 2,109,013$ 71,519$ 1,220,200$ 1,246,740$ 396,906$ 109,430$ 456,665$ 6,171,226$ 200442,658 297,819 87,699 175,544 2,069,796 83,269 1,111,900 1,342,550 477,895 112,442 500,883 6,302,454 200539,368 275,631 103,945 117,618 2,187,750 95,503 1,052,119 1,423,542 435,947 98,716 592,743 6,422,882 200645,809 266,138 137,832 131,746 2,290,810 92,941 1,120,550 1,607,270 439,148 89,382 545,494 6,767,120 200747,801 250,389 125,692 141,660 2,449,330 85,971 1,220,049 1,813,978 382,996 76,347 645,000 7,239,214 200852,581 inc w/retail inc w/retail 135,789 2,602,655 inc w/retail 1,475,074 1,771,509 443,856 110,366 594,890 7,186,720 200956,256 inc w/retail inc w/retail 141,995 2,573,160 inc w/retail 1,410,790 1,675,092 338,364 102,582 555,958 6,854,197 201045,003 inc w/retail inc w/retail 150,698 2,643,978 inc w/retail 1,405,752 1,768,187 339,944 105,719 549,970 7,009,252 201154,966 inc w/retail inc w/retail 140,997 2,812,412 inc w/retail 1,456,846 1,931,215 356,826 111,205 560,361 7,424,828 201255,460 inc w/retail inc w/retail 147,339 2,945,021 inc w/retail 1,492,710 2,162,856 409,641 135,494 543,276 7,891,797 Sales tax rate: 4.00%Source: Town of Estes Park Sales and Use Tax Reports61
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SCHEDULE VI
DIRECT AND OVERLAPPING SALES TAX RATES
City Direct Rate Overlapping Rates
Total Total
Direct Overlapping
Fiscal Town of Sales Tax State of Larimer Sales Tax
Year Estes Park Rate Colorado County Rate
2003 4.00% 4.00% 2.90% 0.80% 7.70%
2004 4.00% 4.00% 2.90% 0.80% 7.70%
2005 4.00% 4.00% 2.90% 0.80% 7.70%
2006 4.00% 4.00% 2.90% 0.80% 7.70%
2007 4.00% 4.00% 2.90% 0.80% 7.70%
2008 4.00% 4.00% 2.90% 0.80% 7.70%
2009 4.00% 4.00% 2.90% 0.80% 7.70%
2010 4.00% 4.00% 2.90% 0.80% 7.70%
2011 4.00% 4.00% 2.90% 0.80% 7.70%
2012 4.00% 4.00% 2.90% 60.00% 7.50%
Source: Colorado Department of Revenue
62
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TOWN OF ESTES PARK, COLORADO
SCHEDULE VII
PRINCIPAL SALES TAX CATEGORIES
Current and Nine Years Ago
2003 2012
Top Three Categories (alphabetical
Food 2,109,013$ 2,945,021$
Lodging 1,246,740 2,162,856
Retail 1,220,200 1,492,710
Total 4,575,953 6,600,587
Aggregate all other categories 1,595,273 1,291,211
Total sales and use tax 6,171,226$ 7,891,798$
Top three categories as a percentage of total sales tax 74.15% 83.64%
63
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE VIIIRATIO OF OUTSTANDING DEBT, BY TYPEGovernmental ActivitiesBusiness-Type Activities TaxIncrement Light andRevenue Certificates Power Total PercentageFiscal Refunding of Capital Revenue Water Water Water Primary of Personal PerYearBondsParticipationLeasesBondsLoan (4)Loans (5)Loans (6)GovernmentIncome (7)Capita (7)2003 4,165,000$ 465,000$ 2,447,800$ 2,490,000$ 665,000$ 1,095,000$ N/A 11,327,800$ 20.35% 2,093$ 2004 3,405,000 397,000 838,294 2,315,000 600,000 970,000 N/A 8,525,294 15.31% 1,575 2005 2,590,000 326,000 618,136 2,130,000 530,000 835,000 N/A 7,029,136 12.63% 1,299 2006 1,755,000 251,000 418,836 1,935,000 455,000 690,000 N/A 5,504,836 9.89% 1,017 2007 895,000 172,000 213,675 7,915,000 375,000 535,000 N/A 10,105,675 18.15% 1,867 2008 - 88,000 - 7,470,000 290,000 370,000 5,494,410 13,712,410 24.63% 2,533 2009- - - 7,035,000 200,000 190,000 5,392,240 12,817,240 23.02% 2,368 2010- - - 5,505,000 105,000 - 5,312,774 10,922,774 19.62% 2,018 2011- - - 5,270,000 - - 5,125,467 10,395,467 19.70% 1,775 2012- - - 5,025,000 - - 4,864,366 9,889,366 18.74% 1,688 (3) 2007 Light and Power Revenue Bonds issued to finance construction and equipping of a new substation, and to rebuild certain distriubution lines and make otherimprovements to Town's L&P facilities. 1999 Revenue Bonds ($1,305,000 remaining in 2010) were paid in full during the year ending December 31, 2010.Interest accrues at 3.88%.(4) 1997B Wter Loan from the Colorado Water Resources and Power Development Authority (CWRPDA) obtained tot finance improvements to water system.Interest accrues at rates between 3.80 - 5.00%(5) 1993A and 1990A Water Loans were obtained from the CWRPDA to finance improvements to water system. Interest accrues at rates between 2.70 - 5.00%(6) 2008A Water Loan was obtained from the CWRPDA to finance improvements to water system. Interest accrues at 3.26%(7) See Schedule XII for personal income and population data. These ratios are calculated using personal income and population for the prior calendar ear.Source: Current and prior year's financial statements64
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE IXRATIO OF GENERAL BONDED DEBT OUTSTANDING AND LEGAL DEBT MARGIN2003200420052006200720082009201020112012General bonded debt outstanding-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Per capita (1)-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ - - - - - - - - - - Less: Amounts set aside to repay general debt- - - - - - - - - - Total net debt applicable to debt limit -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Legal debt margin (2)33,497,671$ 34,731,367$ 38,079,377$ 38,016,966$ 43,475,237$ 44,142,190$ 47,110,239$ 47,285,861$ 47,657,370$ 46,224,615$ (1) See Schedule XII for personal income and population data. These ratios are calculated using personal income and population for the prior calendar year.(2) The legal debt margin is the City's available borrowing authority. It is calculated from estimated actual property value as provided by Larimer County. For 2012, the computation is $1,540,820,513 x 3% = $46.224,615.65
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TOWN OF ESTES PARK, COLORADO
SCHEDULE X
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
December 31, 2012
General Percentage Estimated
Obligation Applicable Share of
Bonded Debt to Overlapping
Jurisdiction Outstanding Government Debt
Direct
Town of Estes Park -$ 0.00% -$
Overlapping
Northern Colorado Water Conservancy District 4,819,315 1.35% 65,061
Park Hospital District 20,725,000 57.25% 11,865,063
Estes Valley Library District - 100.00% -
Park R-3 School District 22,270,000 52.00% 11,580,400
Total 47,814,315$ 0.00% 23,510,524$
Sources: Documentation for entities listed above
Notes:
Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the Town.
This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by
the residents and businesses of the Town of Estes Park. This process recognizes that, when considering the
Town's ability to issue and repay long-term debt, the entire debt borne by the residents and businesses should
be taken into account. However, this does not imply that every taxpayer is a resident, and therefore is
responsible for repaying the debt of each overlapping government.
66
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TOWN OF ESTES PARK, COLORADO
SCHEDULE XI
PLEDGED REVENUE COVERAGE
Water Revenue Bonds
Less Net
Fiscal Water Operating Available Debt Service
Year Revenues Expenses (1)Revenue Principal Interest Coverage
2004 2,180,318$ 1,880,082$ 300,236$ 190,000$ 106,489$ 1.10%
2005 2,293,172 1,831,533 461,639 205,000 100,589 1.51%
2006 2,561,731 2,104,707 457,024 220,000 80,785 1.52%
2007 2,637,049 2,184,862 452,187 235,000 71,410 1.48%
2008 2,870,884 2,231,912 6,938,972 250,000 49,293 2.13%
2009 3,308,276 2,408,255 900,021 372,170 156,218 1.70%
2010 3,168,248 2,521,875 646,373 364,466 146,321 1.27%
2011 3,528,571 2,383,332 1,145,239 292,310 136,971 2.67%
2012 4,017,325 2,517,063 1,500,262 261,098 144,688 3.70%
Light & Power Revenue Bonds
Light Less Net
Fiscal and Power Operating Available Debt Service
Year Revenues Expenses Revenue Principal Interest Coverage
2004 9,031,761$ 7,776,845$ 1,254,916$ 175,000$ 125,704$ 4.17%
2005 10,303,444 8,066,753 2,236,691 185,000 117,532 7.39%
2006 10,647,925 7,837,303 2,810,622 195,000 107,290 9.30%
2007 10,709,833 8,135,931 2,573,902 200,000 100,940 8.55%
2008 11,633,289 8,557,903 3,075,386 445,000 302,676 4.11%
2009 11,813,434 8,832,666 2,980,768 435,000 307,769 4.01%
2010 12,232,397 9,305,461 2,926,936 1,530,000 236,330 1.66%
2011 12,682,944 9,836,421 2,846,523 235,000 213,319 6.35%
2012 12,992,626 10,395,785 2,596,841 245,000 204,213 5.78%
Estes Park Urban Renewal Authority
EPURA Debt Fund
Incremental Service Fund Balance in
Fiscal Sales Tax Revenue Debt Service Debt Service
Year Revenues Allocation Fund Principal Interest Coverage
2004 2,763,072$ 822,451$ 1,289,113$ 760,000$ 120,529$ 1.46%
2005 2,850,658 905,419 1,305,510 815,000 74,022 1.47%
2006 3,032,718 1,011,725 1,414,822 835,000 67,413 1.57%
2007 2,837,627 1,119,741 1,368,972 860,000 42,488 1.52%
2008 2,900,485 1,180,831 1,023,382 895,000 14,544 1.13%
2009 - - - - - 0.00%
2010 - - - - - 0.00%
2011 - - - - - 0.00%
2012 - - - - - 0.00%
(1) Operating expenses are net of depreciation expense
(2) EPURA debt paid off in 2008
GASB 34 implemented in 2003 - data unavailable before 2003
Source: Current and prior year's financial statements
66
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TOWN OF ESTES PARK, COLORADO
SCHEDULE XII
DEMOGRAPHIC AND ECONOMIC STATISTICS
Total Median Per Capita
Fiscal Personal Family Personal Median School Unemployment
Year Population (1)Income (4)Income (1)Income (1)Age Enrollment (2)Rate (3)
2003 5,413 165,091,087$ 55,667$ 30,499$ 45 1,363 5.30%
2004 5,413$ 165,091,087 55,667 30,499 45 1,260 4.60%
2005 5,413 165,091,087 55,667 30,499 45 1,265 4.40%
2006 5,413 165,091,087 55,667 30,499 45 1,219 4.30%
2007 5,413 165,091,087 55,667 30,499 45 1,206 3.80%
2008 5,413 165,091,087 55,667 30,499 45 1,162 4.90%
2009 5,413 165,091,087 55,667 30,499 45 1,210 6.10%
2010 5,413 165,091,087 55,667 30,499 45 1,120 7.40%
2011 5,858 204,807,396 52,778 34,962 52 1,126 6.30%
2012 5,858 204,807,396 52,778 34,962 52 1,095 6.40%
(1) 2010 Census
(2) Park R-3 School District
(3) Data obtained from www.larimer.org/compass. 2010 data is for "Larimer County" from Bureau of Labor Statistics
(4) Total personal income derived from Per Capita Personal Income x Population
68
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TOWN OF ESTES PARK, COLORADO
SCHEDULE XIII
PRINCIPAL EMPLOYERS
Number of Number of
2003 Employees 2012 Employees
1 Estes Park Medial Center N/A 1 Estes Park Medial Center N/A
2 Estes Valley Recreation District N/A 2 Estes Valley Recreation District N/A
3 Harmony Foundation N/A 3 Harmony Foundation N/A
4 Holiday Inn N/A 4 Holiday Inn N/A
5 Park School District R-3 N/A 5 Park School District R-3 N/A
6 Rocky Mountain National Park N/A 6 Rocky Mountain National Park N/A
7 Safeway N/A 7 Safeway N/A
8 Town of Estes Park 107.25 8 Town of Estes Park 113.66
9 YMCA of the Rockies N/A 9 YMCA of the Rockies N/A
Sources: Town of Estes Park's Community Profile
69
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE XIVFULL-TIME TOWN EMPLOYEES BY FUNCTION/PROGRAMFunction/Program 2003200420052006200720082009201020112012General GovernmentAdministration 4.25 4.00 4.00 4.00 5.00 4.00 5.00 5.50 5.50 9.00 Finance 8.00 8.00 9.00 9.00 9.00 9.00 9.00 9.00 9.00 7.00 Community Development 8.00 8.00 8.00 8.00 8.00 8.00 7.00 7.00 7.00 6.00 Police 28.50 29.50 29.50 29.50 30.75 29.60 30.00 30.00 30.00 29.56 Public works (1) 6.00 6.00 3.00 3.00 3.00 2.00 2.00 2.00 2.00 6.00 Streets (1) - - 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Parks (1)4.00 4.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 3.00 Special RevenueMuseum2.75 2.75 2.75 2.75 2.75 3.00 3.00 3.00 3.00 3.00 Senior Citizens Center (2)3.00 1.50 1.50 1.50 1.50 1.60 1.60 1.60 1.60 1.60 Convention and Visitors BureauAdvertising1.00 2.00 - 2.00 2.00 2.00 2.00 - - - Marketing2.00 2.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 Visitor Center- 3.00 6.00 3.00 3.00 5.00 5.00 4.00 3.00 3.00 Special Events4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 5.70 Fire (3)1.75 1.75 1.75 1.75 1.75 3.00 3.00 - - - EnterpriseLight & Power (4)20.00 20.50 20.50 18.25 18.25 20.00 20.00 21.00 21.00 18.80 Water8.50 9.50 9.50 10.75 10.75 9.70 9.70 11.00 11.00 11.00 Internal ServicesInformation Services (IT) (4)- - - 2.00 2.00 3.00 3.00 3.00 3.00 3.00 Fleet maintenance3.00 3.00 3.00 2.00 2.00 3.00 3.00 3.00 3.00 3.00 DistrictsEPURA (5)1.00 1.00 1.00 1.00 1.00 1.00 1.00 - - - Local Marketing District (6)- - - - - - - 4.00 4.00 4.00 Totals 107.25 110.50 111.50 111.50 117.10 117.90 119.60 117.10 116.10 117.66 (1) Public works/streets/parks/fleet reorganized in 2006(2) Senior Center meals contracted to a catering company in 2004(3) Fire District formed in 2010, ending status as Town department(4) IT department split from Light & Power in 2006(5) EPURA dissolved by vote in 2009(6) Local marketing district formed in 2009, becomes part of Town's CAFRSource: Town of Estes Park Human Resources Department, Annual Town Budget70
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE XVOPERATING INDICATORS BY FUNCTION/PROGRAM2003200420052006200720082009201020112012PoliceHomicide - - - - - - - 1 - 1 Sexual assault2 6 10 4 8 1 2 2 - 7 Robbery- - 1 - - - - 1 - 3 Assault35 53 46 42 53 37 32 21 44 39 Burglary22 34 33 33 23 28 7 18 23 32 Larceny - Theft143 143 112 131 109 79 69 84 79 87 Auto theft12 13 8 7 4 1 2 2 - - Traffic citations501 405 292 310 282 439 436 364 455 304 Adult arrests161 182 220 171 152 187 187 150 161 229 Juvenile arrests59 43 33 31 40 67 46 63 75 35 Report numbers pulled1,132 972 837 1,839 1,873 1,676 1,652 1,507 1,532 1,613 FireNumber of volunteers39 39 39 35 30 38 36 35 34 31 Emergency responses441 461 424 422 454 414 500 516 451 648 Water hydrants590 615 641 648 657 662 663 663 664 672 Fire insurance rating6/6/9 6/6/9 ISO Class 4 ISO Class 4 ISO Class 4 ISO Class 4 ISO Class 4 ISO Class 4 ISO Class 4 ISO Class 4Utilities - ElectricNumber of accounts9,453 9,713 9,753 9,982 10,133 10,315 10,381 10,449 10,464 10,500 Wind power customers103 100 98 99 110 153 176 185 171 164 Substation capacity (MW)68.75 68.75 68.75 68.75 69.00 100.00 100.00 100.00 100.00 100.00 Average daily consumption322,931 328,100 330,534 340,863 343,390 350,500 345,833 346,935 347,827 337,063 Annual consumption117,869,752 119,756,414 120,644,976 124,414,948 125,337,508 127,932,362 126,228,952 126,631,105 126,956,835 123,028,066 Distribution system (in miles)343 343 345 357 369 280 325 400 400 400 Number of street lights1,125 1,125 1,161 1,165 1,166 1,250 1,250 1,250 1,250 1,250 Utilities - Water Number of accounts4,533 4,579 4,606 4,806 4,879 4,993 4,974 5,016 5,044 5,053 Plant capacity (gallons)6,000,000 4,500,000 4,500,000 4,500,000 5,000,000 5,000,000 7,000,000 7,000,000 7,000,000 7,000,000 Average daily consumption1,042,811 1,062,084 1,099,481 1,138,654 1,132,479 1,167,133 1,121,428 1,099,339 1,111,124 1,179,679 Average consumption393,921,919 387,660,547 401,310,385 415,608,653 413,354,928 426,003,368 409,321,201 401,258,780 405,560,310 430,582,865 Distribution system (in miles)100 100 107 107 109 100 100 100 100 100 Town GovernmentElected officials7 7 7 7 7 7 7 7 7 7 Appointed officials3 3 3 8 8 8 8 7 7 7 Full-time employees107.25 110.50 111.50 111.50 117.10 117.90 119.60 117.10 116.10 113.66 Part-time employees17 7 5 7 7 7 8 9 8 7 Seasonal employeesN/A37 37 36 36 46 57 44 45 49 71
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE XVOPERATING INDICATORS BY FUNCTION/PROGRAM2003200420052006200720082009201020112012PoliceBuilding permits 326 375 409 466 552 586 368 419 499 485 Culture and RecreationMuseum 1 1 1 1 1 1 1 1 1 1 Senior Center 1 1 1 1 1 1 1 1 1 1 Convention and Visitor Bureau - - 1 1 1 1 1 1 1 1 Local Marketing District- - - - - - 1 1 1 1 Other Miscellaneous DataAccommodations177 177 150 140 150 152 150 124 124 124 Financial institutions- - - - - - 5 5 5 5 Newspapers2 2 2 2 2 2 2 2 2 2 Theaters2 2 2 2 2 2 2 2 2 2 Bus/taxi companies2 2 4 4 5 5 2 2 2 2 Radio stations1 1 1 2 2 2 2 2 2 2 Hospitals1 1 1 1 1 1 1 1 1 1 Churches20 20 17 17 17 17 19 18 18 18 State highways (Highways 7, 34, 36)3 3 3 3 3 3 3 3 3 3 Other Miscellaneous DataNumber of registered voters4,367 4,367 4,252 4,284 4,209 4,313 4,452 4,470 4,495 4,474 Facilities and Services notincluded in the reporting entityEducation - Park School District R-3 (enrolled)Estes Park High School (9-12)397 387 407 421 409 403 386 353 349 325 Estes Park Middle School (6-8)346 328 332 310 303 292 275 239 241 250 Estes Park Elementary School (K-5) 620 545 526 541 494 467 521 504 506 490 Estes Park Options (home schooled) - - - - - - 28 24 30 30 Parks and RecreationEstes Valley Recreation and Park District1 1 1 1 1 1 1 1 1 1 Source: Local authorities including: CVB, EVRPD, Park School District R-372
PRELIMINARY DRAFT SUBJECT TO REVISION TOWN OF ESTES PARK, COLORADOSCHEDULE XVICAPITAL ASSET STATISTICS BY FUNCTION/PROGRAMFunction/Program 2003200420052006200720082009201020112012PoliceStations 1 1 1 1 1 1 1 1 1 1 Patrol Units 10 11 11 12 13 13 13 13 13 11 Fire ProtectionStations 1 1 1 1 1 1 2 2 2 2 Water hydrants 590 615 641 648 657 673 663 663 - 672 Fire rating6/6/9 6/6/9 ISO 4 ISO 4 ISO 4 ISO 4 ISO 4 ISO 4 ISO 4 ISO 4Public worksArea in square miles6.50 6.50 6.50 6.50 6.50 6.50 6.98 6.98 6.98 6.98 UtilitiesWater service accounts4,333 4,579 4,606 4,806 4,879 4,993 4,974 5,016 5,044 5,053 Water mains103 103 104 104 109 100 100 100 100 100 Fire hydrants551 615 641 648 657 662 663 663 - 672 Water treatment plants2 2 2 2 2 2 2 2 2 2 Electric service accounts9,236 9,713 9,753 9,982 10,133 10,315 10,381 10,449 10,464 10,500 Number of street lights1,086 1,125 1,161 1,165 1,166 1,250 1,250 1,250 1,250 1,250 Electric substations2 2 2 2 2 2 2 2 2 2 Source: Town of Estes Park departmental data73
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74
COMPLIANCE SECTION
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REVISION
75
STATE COMPLIANCE
PRELIMINARY
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REVISION
Financial Planning 02/01
The public report burden for this information collection is estimated to average 380 hours annually. Form # 350-050-36
City or County:
Town of Estes Park, Larimer County
YEAR ENDING :
December 2012
This Information From The Records Of:Prepared By: Sammi Coleson, Accountant I
Town of Estes Park Phone: (970) 577-3569
A. Local B. Local C. Receipts from D. Receipts from
Motor-Fuel Motor-Vehicle State Highway- Federal Highway
Taxes Taxes User Taxes Administration
1. Total receipts available
2. Minus amount used for collection expenses
3. Minus amount used for nonhighway purposes
4. Minus amount used for mass transit
5. Remainder used for highway purposes
AMOUNT AMOUNT
A. Receipts from local sources:A. Local highway disbursements:
1. Local highway-user taxes 1. Capital outlay (from page 2)1,007,961
a. Motor Fuel (from Item I.A.5.) 2. Maintenance:661,341
b. Motor Vehicle (from Item I.B.5.) 3. Road and street services:
c. Total (a.+b.) a. Traffic control operations 10,343
2. General fund appropriations 2,468,670 b. Snow and ice removal 39,420
3. Other local imposts (from page 2)60,516 c. Other 68,335
4. Miscellaneous local receipts (from page 2)23,077 d. Total (a. through c.)118,099
5. Transfers from toll facilities 0 4. General administration & miscellaneous 342,601
6. Proceeds of sale of bonds and notes: 5. Highway law enforcement and safety 709,521
a. Bonds - Original Issues 6. Total (1 through 5)2,839,522
b. Bonds - Refunding Issues B. Debt service on local obligations:
c. Notes 1. Bonds:
d. Total (a. + b. + c.)0 a. Interest
7. Total (1 through 6)2,552,264 b. Redemption
B. Private Contributions 0 c. Total (a. + b.)0
C. Receipts from State government 2. Notes:
(from page 2)287,259 a. Interest
D. Receipts from Federal Government b. Redemption
(from page 2)0 c. Total (a. + b.)0
E. Total receipts (A.7 + B + C + D)2,839,522 3. Total (1.c + 2.c)0
C. Payments to State for highways
D. Payments to toll facilities
E. Total disbursements (A.6 + B.3 + C + D)2,839,522
Opening Debt Amount Issued Redemptions Closing Debt
A. Bonds (Total)0
1. Bonds (Refunding Portion)
B. Notes (Total)0
A. Beginning Balance B. Total Receipts C. Total Disbursements D. Ending Balance E. Reconciliation
2,839,522 2,839,522 (0)
Notes and Comments:
FORM FHWA-536 (Rev. 1-05) PREVIOUS EDITIONS OBSOLETE (Next Page)
1
LOCAL HIGHWAY FINANCE REPORT
I. DISPOSITION OF HIGHWAY-USER REVENUES AVAILABLE FOR LOCAL GOVERNMENT EXPENDITURE
ITEM
III. DISBURSEMENTS FOR ROAD
V. LOCAL ROAD AND STREET FUND BALANCE
ITEM
II. RECEIPTS FOR ROAD AND STREET PURPOSES
IV. LOCAL HIGHWAY DEBT STATUS
(Show all entries at par)
ITEM
AND STREET PURPOSES
{24B88E51-A75F-4EC9-988F-F03CC1189122}.xlsx
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SUBJECT
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REVISION
STATE:
Colorado
YEAR ENDING (mm/yy):
December 2012
AMOUNT AMOUNT
A.3. Other local imposts:A.4. Miscellaneous local receipts:
a. Property Taxes and Assessments 0 a. Interest on investments 0
b. Other local imposts: b. Traffic Fines & Penalities 0
1. Sales Taxes 0 c. Parking Garage Fees 0
2. Infrastructure & Impact Fees 0 d. Parking Meter Fees 0
3. Liens 0 e. Sale of Surplus Property 0
4. Licenses 0 f. Charges for Services 2,300
5. Specific Ownership &/or Other 60,516 g. Other Misc. Receipts 0
6. Total (1. through 5.)60,516 h. Other 20,777
c. Total (a. + b.)60,516 i. Total (a. through h.)23,077
(Carry forward to page 1) (Carry forward to page 1)
AMOUNT AMOUNT
C. Receipts from State Government D. Receipts from Federal Government
1. Highway-user taxes 259,168 0910.11 1. FHWA (from Item I.D.5.)
2. State general funds 2. Other Federal agencies:
3. Other State funds: a. Forest Service 0
a. State bond proceeds b. FEMA 0
b. Project Match c. HUD 0
c. Motor Vehicle Registrations 28,091 d. Federal Transit Admin 0
d. Other (Specify)0 e. U.S. Corps of Engineers 0
e. Other (Specify)0 f. Other Federal 0
f. Total (a. through e.)28,091 g. Total (a. through f.)0
4. Total (1. + 2. + 3.f)287,259 3. Total (1. + 2.g)
(Carry forward to page 1)
ON NATIONAL OFF NATIONAL
HIGHWAY HIGHWAY TOTAL
SYSTEM SYSTEM
(a)(b)(c)
A.1. Capital outlay:
a. Right-Of-Way Costs 00
b. Engineering Costs 19,684 19,684
c. Construction:
(1). New Facilities 00
(2). Capacity Improvements 886,570 886,570
(3). System Preservation 101,707 101,707
(4). System Enhancement & Operation 00
(5). Total Construction (1) + (2) + (3) + (4)0 988,277 988,277
d. Total Capital Outlay (Lines 1.a. + 1.b. + 1.c.5)0 1,007,961 1,007,961
(Carry forward to page 1)
Notes and Comments:
FORM FHWA-536 (Rev.1-05) PREVIOUS EDITIONS OBSOLETE
2
III. DISBURSEMENTS FOR ROAD AND STREET PURPOSES - DETAIL
II. RECEIPTS FOR ROAD AND STREET PURPOSES - DETAIL
LOCAL HIGHWAY FINANCE REPORT
ITEM ITEM
ITEM ITEM
Administration Memo
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Lowell Richardson, Assistant Town Administrator
Date: 6/25/2013
RE: Economic Development Council Funding
Background:
Estes Valley’s Partners for Commerce-Economic Development Task Force has entered
into their final phase of work and now is actively acquiring commitments for funding the
Estes Valley Economic Development Office. As part of their process they have identified
the Town of Estes Park as a primary/core member to the Estes Valley Economic
Development Office and their Economic Development Council. At tonight’s Town Board
meeting the Estes Valley Economic Development Task Force Chair, Greg Rosener,
plans to make a request of the Town Board for a 2013 financial commitment to the
Estes Valley Economic Development office of $30,000 and for consideration in the 2014
budget process the amount of $60,000.
Please find attached a recent publication of a document created by the Economic
Development Task Force titled “Investing in Community Success”. The document
outlines the anticipated economic impacts and measurable identifiers of what should be
expected with an Office of Economic Development in the Estes Valley. Please find
attached results from a business community survey (non-scientific) completed by Estes
Valley Partners for Commerce.
Budget:
Staff has discussed with Finance Director McFarland possible funding allocation options
should the Town Board approve the request from the Task Force. Two options exist.
One is the possibility of surplus funds (space savings) from unspent budgeted funds or
the collection of unbudgeted excess revenues for the year. The second option is to draw
down the 2013 fund balance by $30,000. If request is approved by the Town Board a
supplemental appropriation would be required for the 2013 budget.
In either situation staff is recommending, if approved, transfer and expenditure of these
funds be placed into the Community Services 1900 account of the General Government
section of the 2013 budget.
Sample Motion:
I move for the approval/denial of funding the Estes Valley Economic Development
Office for 2013 in the amount of $30,000 and funds are to be allocated from unspent
budgeted dollars from the 2013 General Fund or if none available from the Town’s
General Fund Balance.
June 21, 2013
Estes Park Mayor
Town Trustees
Town of Estes Park
Estes Park, CO 80517
Dear Mayor and Trustees:
As you are aware, in February of 2012 Estes Valley Partners for Commerce authorized the formation of a
task force to develop a comprehensive economic development strategy for the Estes Valley. Sixteen months
later that task has been accomplished. What remains is the implementation of the Task Force’s key
recommendations: the establishment of the Estes Park Office of Economic Development and the creation of
the Estes Valley Economic Development Council to guide and oversee its activities. To be successful this
effort requires a strong public-private partnership willing to provide an adequate level of sustainable funding.
With this funding in place the Office of Economic Development can begin its dual task of helping our
existing businesses to grow and become more profitable and of attracting to our community new companies
able to provide new well-paying, high-quality primary jobs.
In this partnership, the Town of Estes Park has an important role to play.
This week the EVPC Board of Directors asked its 81 members to respond “yes” or “no” to the following
statement: “The Estes Valley Partners for Commerce approves the Economic Development Task Force’s
funding request at the June 25 Town Board Meeting.”
The tabulation of received responses is as follows:
Total Votes: 44.4% of the membership voted.
“Yes” Vote: In support of the request for Town of Estes Park funding—94.44%.
“No” Vote: Oppose the request for Town of Estes Park funding—5.56%.
Given the overwhelmingly positive response of the EVPC membership, the EVPC Board of Directors has
authorized me to voice its support of the Economic Development Task Force’s request for funding from the
Town of Estes Park.
Respectfully submitted for your consideration
Julie Phares
Julie Phares - President
Estes Valley Partners for Commerce
1
INVESTING IN COMMUNITY SUCCESS
Measuring the Success of
Economic Development Efforts:
Defining “Return to the Community”
By: The Economic Development Task Force
June 10, 2013
As the Economic Development Task Force nears completion of its work, one remaining
question needs to be addressed: How is the Estes Valley’s new economic development
effort to measure success? The question is a legitimate one. For whether characterized
as benchmarks, metrics, or return on investment (ROI), investors and potential board
members want to know how the organization will define success. Economic
development is not a quick fix. Things needing change, particularly where long
established conditions or policies are involved, cannot be altered overnight. But each
individual achievement is incremental, cumulative, and synergistic. Each effort will lead
on to, and stimulate, the next.
The term ROI (Return on Investment) is sometimes used to describe the measurement of
economic development, but can be misleading. For our purposes here in Estes Park the
phrase “Return to the Community” provides a much better description of expected
outcomes Unlike a stock or bond, investment performance measured by the monetary
gain over the amount invested (a formula for ROI) investing in community based
economic development can be expected to produce communitywide results. This kind of
metric cannot be reasonably reducible to any kind of simple mathematic formulas. .
There are nevertheless a variety of quantitative and qualitative benchmarks or metrics
that can be used to measure progress.
A Realistic Perspective on Metrics
John Cody is President of the Economic Development Council of Colorado (EDCC), and
Executive Director of the Longmont Area Economic Council. Given his decades of
experience and knowledge of Colorado economic development efforts, we sought his
input. Here in part is Mr. Cody’s response to our question about return on investment:
“ROI can be evaluated in many ways, but perhaps the most effective
approach is one that is based on clearly articulated outcomes. It is also
important that any goals for the organization are based in realism. By that
I mean, organization’s ability to influence outcomes must be realistically
considered and outcomes must be commensurate with resources. For
example, retention efforts are only as successful as the organization’s
ability to influence factors that are local in nature. The reality is that many
decisions about remaining in a location are based on globalization,
corporate considerations and other factors that are beyond an [economic
development] organization’s ability to impact. Therefore maintaining and
2
improving the local business environment becomes a focal point of
retention efforts. In other words, control what you can and improve what
you can, but don’t make absolute outcomes the basis of your ROI – focus
more on the measurable changes you can make that have real impact….
The point is that any evaluation of ROI must be based on realistic and
achievable results. So while it is important to measure many aspects of
the local economy, especially those you are responsible for, ROI must be
based primarily on the efforts that achieve an effective strategy and how
well they are employed. …
Many communities fall into the trap of basing ROI on outcomes they have
little ability to influence, and therefore wind up disappointed. Specific
outcomes (jobs, capital investment, leads, etc.) are a way to measure how
effective your strategy is but measuring efforts (how many companies you
help, how many retention visits you make, how you build your regional
presence, how well you lobby to get needed infrastructure within your
community) are much better benchmarks for ROI.”
There are two key points in Mr. Cody’s explanation. First, realism means that we cannot
expect Estes Park’s outcomes to be similar to those of Front Range communities. Towns
such as Windsor and Frederick are developing raw agricultural land into large-scale
planned developments. Similarly, Loveland is focused on repurposing over 800,000
square feet of manufacturing space into the Rocky Mountain Center for Innovation and
Technology. Conversely, smaller Western Slope communities may well face even
greater workforce housing issues than Estes Park.
Second, we need to focus on those items we can influence. We can provide greater
services to existing businesses and we can establish a marketing program to recruit new
businesses. We cannot, however, alter the national or regional economy.
Metrics: Quantitative Measures
Organizations find a number of metrics to measure their success. The Task Force
expects that some of the following measures will be most relevant to the programs
conducted in the Estes Valley:
• Number of businesses assisted (recruited, expanded, new local businesses)
• Jobs created or retained [client surveys, labor statistics]
• Growth in property tax base
• Sales tax revenue growth
• News or media contacts/articles
• Web site hits/Facebook or Twitter followers
• Requests for information
• Conferences/meetings participated in outside of the area
3
Here are further examples of statistics tracked by economic development organizations,
as drawn from a statewide survey:
• public/private investment [amount, number]
• Land or buildings sold [client surveys, local real estate statistics]
• Grant money for businesses [assistance concerning specific programs, or grant
writing]
• Annual or strategic plan achievements
• Survey of local leaders
• Economic Development contacts [number of inquiries, information packets
mailed, web hits, etc.]
• Number of building permits
• Workshop or event attendance
• Industry or community awards
• Inquiries to [final] project ratio
• Special projects
• Brownfields redeveloped
There is also the possibility of tracking metrics through new and expanding partnerships.
Continuing and extending Estes Park’s participation in the Small Business Development
Center network should be a key priority. The Colorado SBDC collects information on all
of their clients and produce estimates of capital invested, loans obtained, jobs created or
retained, and increases in sales revenue. The Larimer SBDC already publishes
countywide impacts, and could also be asked to provide us aggregate statistics for our zip
code.
There is a wide mix of metrics that measure both inputs and outcomes. Some of the
examples provided above are used by only a small fraction of economic development
organizations. Whatever quantitative measures are used need to be aligned with the
specific programs and objectives adopted by the board of the new organization.
Qualitative Measures
Quantitative metrics can inform the community about the value of economic
development, but ultimate conclusions about the value of the organization will depend
upon a widely-shared qualitative assessment of the organization’s impacts. The
community will know that the organization is achieving success when the following has
occurred:
• Estes Park becomes known as a “business friendly community,” as good a place
in which to invest and do business in as to visit and vacation—when those who
come as guests return to work and stay.
• The organization provides existing business owners with the support they need
locally to grow and expand their businesses.
4
• The organization has established the network of relationships to the wider
business community in Colorado and the nation necessary to attract new well-
paying primary jobs.
• A website and marketing program make it possible for anyone interested in doing
business in Estes Park to obtain the information needed to make a prudent and
well-informed decision about the opportunities our community affords.
• People and organizations make it a point to provide testimonials to the value of
the economic development effort.
Conclusion
No amount of hindsight or history can tell us what economic development opportunities
the Estes Valley missed over the last decade. But now is the opportune time to invest in
our community’s future. As we move forward, we can be confident that individual
investments in the Estes Valley’s economic health is being achieved when those who live
and work in the Estes Valley testify that positive impacts are becoming more and more
visible with each passing year. Such is the path on which we now embark.
The real bottom line is – unless we try, as a community, we’ll never really know what our
real potential might be.
Further Information:
Morris County Economic Dev. Corp. 2010 Return on Investment Report. (Morristown,
NJ: July 2011)(contains examples of a regional organization’s tracking. Heavy emphasis
on real estate activity)
http://www.morriscountyedc.com/docs/resources/pdf/Resource_449.pdf
Nacker, Roger. Measuring Economic Development Return On Investment (ROI):
Wisconsin Models. (Madison, WI: Wisconsin Economic Development Institute, October
2002)(contains results of a statewide survey of economic development organizations)
http://www.wisconsin.edu/summit/archive/2002/papers/nacker.pdf
PUBLIC WORKS Memo
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Scott Zurn, PE, Public Works Director
Date: June 25, 2013
RE: Naming of George Hix Memorial
Background:
Gary Klaphake, previous Town Administrator, addressed the PUP committee on
February 14, 2013, about the possible renaming of Riverside Plaza in recognition of the
life and community contributions of prominent citizen George Hix. As encouraged by the
PUP committee, Mr. Klaphake has worked with Town Staff and the Hix family has
agreed to the following:
The Hix family would like to offer for consideration the renaming of Riverside Plaza to
George Hix Riverside Plaza. In conjunction with the renaming, the Hix family would
contribute a minimum of $25,000 toward the commission of a bronze sculpture or other
artwork to associate the area with its new identity. The Hix family would like to reserve
the right to approve the scope of this artwork.
Budget:
Private funding and donations.
Recommendation:
Staff recommends renaming Riverside Plaza to George Hix Riverside Plaza. In addition,
staff also recommends the commission of artwork to commemorate George Hix’s
contributions to art, sculpture, and the Estes Park community.
Sample Motion:
I move for the approval/denial of renaming Riverside Plaza to George Hix Riverside
Plaza. In addition, I move for the approval/denial of directing staff to commission
artwork to commemorate George Hix’s contributions to art, sculpture, and the Estes
Park community.
Memo
Community Services
To: Honorable Mayor Pinkham
Board of Trustees
From: Bo Winslow, Community Services Director
Lori Mitchell, Senior Center Manager
Derek Fortini, Museum Director
Date: June 25, 2013
RE: Adoption of the Senior Center and Museum Master Plan
Background:
At the May 14, 2013 Town Board meeting, the Town’s professional consultants,
Anderson Hallas Architects, PC, presented the preferred alternatives for development or
re-development options for the Town’s Senior Center and Museum facilities.
As the next step in the six-month Master Plan process, the Town has now received the
final report for Senior Center and Museum Master Plan from consultants. This report
signifies the completion of the contract with consultants.
The final step in the process is to seek adoption of the Master Plan by the Town Board
at the June 25, 2013 meeting. The final report from consultants is attached. Of note,
consultants and staff provided information in the final report regarding potential funding
options or grant sources for future facilities.
Looking ahead, Town staff continues to participate in a related community project, the
Estes Valley Recreation and Park District’s RFP for Professional Services for
Community Wellness Recreation Center Feasibility Study. The results of this Study will
potentially affect future recommendations for development and funding of new Senior
Center or Museum facilities.
This Master Plan process was successfully completed with dedicated participation and
guidance from the project stakeholder team: Estes Park citizens, survey participants
and meeting attendees, Town staff and Trustee representatives, Estes Park Museum
Friends and Foundation, Inc., Estes Park Senior Citizens Center, Inc. and Estes Valley
Recreation and Park District.
Page 2
In conclusion, staff would like to thank Anderson Hallas Architects, PC; Mundus Bishop
Design and BBC Research for their expert project management and skill in adhering to
the timeline and budget for the project.
Budget:
None
Staff Recommendation:
Staff recommends adoption of the Senior Center and Museum Master Plan.
Sample Motion:
I move to approve/deny the adoption of the Senior Center and Museum Master Plan.
a
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
Master PlanMaster Plan
for thefor the
Estes Park Museum Estes Park Museum & Senior Center Senior Center
Final ReportFinal Report
June 20, 2013June 20, 2013
Anderson Hallas Architects, PCAnderson Hallas Architects, PC
715 14th Street715 14th Street
Golden, Colorado 80401 Golden, Colorado 80401
i
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
TABLE OF CONTENTS
Project Participants
Executive Summary
Project Overview ………………………………………….. 1
Preferred Alternatives ……………………………………. 2
Museum …………………………………………… 2
Senior Center …………………………………….. 6
Project Goals ……………………………………………….……..… 9
Methodology
Community Survey ………………………………………………… 9
Existing Facility Surveys
Museum …………..………………..……….…….. 10
Senior Center …………...……….……….……… 12
Building & Site Programming ………………….…………………. 13
Museum Space Needs Program ….…………………… 13
Museum Site Program ………………..………………….. 16
Senior Center Space Needs Program………………… 16
Senior Center Site Program …………………………….. 20
Development of Site Alternatives …….…….…………………… 21
Stakeholder Meetings………………….………………… 22
Public Meetings……………………………………………. 22
Next Steps
Project Budgets……………………………………………. 23
Potential Funding Sources ………..…………………….. 23
Appendix
PowerPoint Presentations
Public Meeting #1
Public Meeting #2
Public Meeting #3
Cost Estimates
Museum
Senior Center
iiii
PROJECT PARTICIPANTS
Town of Estes Park
Community Services
Bo Winslow, Community Services Director; bwinslow@estes.org; 970-215-1291
Senior Center
Lori Mitchell, Senior Center Manager; lmitchell@estes.org; 970-577-3765
Kelly Claypool, Program Coordinator
Museum
Derek Fortini, Museum Director /Curator of Exhibits; dfortini@estes.org;
970-577-3761
Alicia Mittelman, Curator of Education
Bryon Hoerner, Curator of Collections
Public Information
Kate Rusch, Public Information Offi cer; krusch@estes.org
Stakeholders
Estes Park Museum Friends and Foundation, Inc.
Estes Park Senior Citizens Center, Inc.
Estes Valley Recreation and Park District
Town of Estes Park Trustee representatives
Consultant Team
Anderson Hallas Architects, PC; 715 14th St., Golden CO 80401; 303-278-4378
Nan Anderson, AIA, LEED AP BD+C, Principal; nananderson@andarch.com
Andy Emke, AIA, Project Architect; andyemke@andarch.com
Mundus Bishop, 2601 Blake Street, Suite 300, Denver, CO 80205; 303-477-5244
Pat Mundus, ASLA, LEED AP, Principal; pat@mundusbishop.com
Brian Nierman, Landscape Designer; brian@mundusbishop.com
BBC Research; 1999 Broadway, Suite 2200, Denver, CO 80202-9750; 303-321-254
Kevin Williams, Director; KWilliams@bbcresearch.com
Iris Saint, Associate; ISaint@bbcresearch.com
1
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
EXECUTIVE SUMMARY
PROJECT OVERVIEW
Since 1969 and 1976, respectively, the Estes Park Museum and Estes Park Senior Center have provided highly
valued services to Estes Park and Estes Park Valley residents and to visitors to the area. Due to increasing de-
mand on both facilities, their proximity to each other and the current development of the adjacent Fairgrounds
and proximal Stanley Park, the Town Board decided to review the current and future needs of both facilities, in
the form of a master plan process.
2
In January of 2013, the Town retained Anderson Hallas Architects, PC to help guide the planning process, with
assistance from consultants, Mundus Bishop (landscape architects) and BBC Research (community survey spe-
cialists). Museum Director, Derek Fortini, Senior Center Manager, Lori Mitchell and Community Services Director,
Bo Winslow, represented the Owner’s interests in the project and were supported by their staff and a Stake-
holders group that included trustees from the Town Board, Estes Park Senior Citizens Center, Inc., the Estes Park
Museum Friends & Foundations, Inc. and the Estes Valley Recreation and Park District.
In all and over the course of fi ve months, the master plan was infl uenced by fi ve meetings with the Owner
group, three with the Stakeholders, three public meetings, over 500 community survey responses and a presen-
tation to the Town Board.
PREFERRED ALTERNATIVES
The master planning process reviewed +80 Town-owned properties for consideration as possible Senior Center
and/or Museum locations, narrowed that to six buildable parcels and through a process of criteria develop-
ment and fi nally, public meeting input, determined the preferred alternatives presented herein.
It should be noted that the actual preferred alternative for the Senior Center combines it with a new Communi-
ty Center. In recognition of the fact that development of a Community Center will require its own planning pro-
cess along with intergovernmental agreements, the Senior Center alternative presented in this report represents
a second alternative, for a stand-alone facility.
Museum
The preferred alternative for the Museum locates the facility in the northeast corner of the Estes Park Fair-
grounds, approximately 1/4 mile east of its current location. Some of the important advantages to this location
include:
• Adjacency to Stanley Park and Fairgrounds (multiple activity choices for visitors)
• Proximity to Estes Park schools (programming for students)
• Nearby pedestrian underpass connection to Lake Estes
• High visibility from Highway 36
RV parking and hook-ups for fairground events currently occupy the site, so careful consideration would be
required for the relocation of this use. A secondary location for the Museum would be its current site, but as
noted elsewhere in this report, the current site is not large enough to support future expansion of both the Mu-
seum and Senior Center.
The new Museum approximately doubles the size of the existing and provides much needed space for an
expanded exhibits program (interactives, changing and orientation space), exhibit fabrication space and
Museum shop areas. It also provides Estes Park the collections space required to fulfi ll its fi duciary responsibility
to properly protect and preserve its artifacts - an irreplaceable collection of the Town’s history. A new research
center would provide citizens and researchers access to the collection in a secure and properly controlled
environment.
3
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
A snapshot of the new Museum includes:
• 19,000 sf Museum (exhibits, research, collections, multipurpose space, Museum shop, staff and support
areas)
• 4.5 acres
• Parking for 157 cars
• Outdoor programming space
• Stormwater and water quality features for Museum and Fairgrounds
In 2013 dollars, the construction cost for the building and site would be in the $7 million range. That number
will need to be increased to include associated costs such as new exhibits, furniture, design fees, construction
management, contingency, etc. It will also need to be escalated for infl ation to the year in which the project is
actually constructed. Funding opportunities to support the new Museum’s development are discussed later in
this report.
Site Plan - Museum Preferred Alternative
Accessible
Parking
Curbed Asphalt ParkingSite Lighting
Typ
Existing
Electrical
Line Museum Building
Signage, Typ
Trees, Typ
Main
Entry
Service and
Dropoff Property Line
Typ
Water Quality
Pond
Site Retaining
Walls, Typ
Pedestrian
Circulation, Typ
Plaza
Plaza
Existing
Water Line
Open
Pad for
Outdoor
Exhibits,
Typ
Relocated
Fairgrounds
Detention
Pond & Outlet
Structures
M USEUM
B UILDING
Visitor
US 36
Community DriveVVVVVVVVVVVVVViiiiiissssssiiiiiitttttttoorrttoooooooorrrrrrrrrrrrrrrrrDropoff
Stanley Park
Fairgrounds
30
S
E
N
W
600
4
Museum Floor Plan
Museum Perspective Sketch
5
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
West Elevation
North Elevation
South Elevation
East Elevation
6
Senior Center
The preferred alternative for the Senior Center, as noted, is to combine its functions with a new community
center that would offer broader services and activities than the Senior Center might, as a stand-alone facility.
A second alternative, presented here, is for a stand-alone facility. The preferred location, the existing site at the
northeast corner of the Fairgrounds, assumes relocation of the Museum. If the existing Museum site is vacat-
ed, construction of a new Senior Center could be phased in such a way to provide continuous services and a
seamless transition to the new facility.
The new Senior Center will offer expanded programming for seniors that will emphasize the fi tness programs
and social interactions that the community survey and specifi cally respondents over 55 clearly supported.
A snapshot of the new Senior Center includes:
• 15,000 sf Senior Center (expandable dining facilities, two fi tness/program spaces, a game room, a small
classroom, an art room, a more effi cient and adequate kitchen, a coffee lounge, staff and support
areas
• 3 acres
• Parking for 109 cars
• Outdoor plaza space
• Retaining walls for maximizing site development area
In 2013 dollars, the construction cost for the building and site would be in the $5.5 million range. That number
includes kitchen equipment, but will need to be increased to include all project costs - new furniture, program
equipment, design fees, construction management, contingency, etc. It will also need to be escalated for in-
fl ation to the year in which the project is constructed. Funding opportunities to support the new Senior Center’s
development are discussed later in this report.
Site Plan - Museum Preferred Alternative4th StreetUS 36
Accessible
Parking Curbed Asphalt ParkingExisting
Gas Line
Site Lighting
Typ
Existing Electrical
Line Plaza
Senior Center
Signage, Typ UUUUSUUSUpp
Trees, Typ
Main
Entry
Property Line
Typ
Water
Quality Pond
Site Retaining
Walls, Typ
Existing
Water
Service Line
Existing Water Line
Existing
Sanitary
Sewer Line
S ENIOR
C ENTER
30
S
E
N
W
600
7
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
Senior Center Floor Plan
Senior Center Perspective Sketch
8
East Elevation
North Elevation
West Elevation
South Elevation
9
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
PROJECT GOALS
METHODOLOGY
MASTER PLANNING
The master planning project was undertaken to address the current and future needs of the Museum and Se-
nior Center facilities, to identify their individual and combined programming requirements; and to understand
the community’s opinion of and attitudes toward the facilities. The plan creates a roadmap for ensuring contin-
ued services to the Estes Park community over the next 20 years and beyond.
Specifi c goals for the work included:
• Study of the programming and demographic needs as related to the facilities for the next 20 years;
• Propose recommendations in regard to facility locations - on the existing site or on alternative, Town-
owned sites;
• Propose recommendations for facility confi guration, size and character;
• Identify a range of construction costs associated with the preferred alternative(s) from the Plan;
• Identify a series of potential funding sources or methods that could be investigated with regard to new
facilities.
COMMUNITY SURVEY
To better understand the needs and interests of the community, for both facilities, the Town included a com-
munity survey to initiate the master planning process. Two hundred and fi fty Estes Park and Estes Valley resi-
dents responded to the phone survey and another two hundred and sixty answered the more extensive on-line
and hard copy surveys - representing a very high response rate. The community survey examined the public’s
response to and perception of both the Senior Center and Museum and provided more facility-specifi c infor-
mation than could be gleaned from the Town’s 2010 census, the 2010 Community Assessment Survey for Old-
er Adults (CASOA) or the 2011 Citizen Survey. Related highlights from the census, CASOA survey and Citizen
Survey include:
• 5,858 population/Estes Park; 2,833 population/Unincorporated Estes Valley (2010 census)
• 3,458 in Estes Park are over the age of 45 (2010 census)
• 88% rated Estes Park as a “good” or “excellent” place to retire (CASOA Survey)
• 91% rate Estes Park as a “good” or “excellent” place to live (2011 Citizen Survey)
• 81% state that they are “somewhat” or “very likely” to remain in Estes Park over the next 5 years
The community survey revealed a very high satisfaction rate for both facilities, with over fi fty percent of the
respondents reporting they had visited the Museum within the last two years and forty percent of the over 55
year old respondents stating they had visited the Senior Center within the last year. In both cases, the programs
offered scored higher approval ratings than the facilities, suggesting that there is room for improvement in the
buildings themselves.
1010
EXISTING FACILITY SURVEYS
While the community survey process was underway, the rest of the Design Team evaluated the existing facili-
ties, to better understand opportunities and constraints to possible on-site expansion.
Museum
The Museum’s humble beginnings were in the form of a +/- 400sf concrete block building, fondly referred to as
“the morgue.” Several additions, over the next thirty years, were added until 2004, when the community room
was constructed and the Museum took the form it has today. Within the existing building’s walls, the original
block building still resides and houses a small research and collections area.
1969
1969 1979
1999 2004
1111
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
The majority of the Museum’s collection is housed in the former “Power & Light Building.” The building is a metal
storage structure, neither heated nor cooled and offering little protection from insect and rodent infestation.
“The Museum recognizes its duty to preserve the objects entrusted to it, as these objects are held in the public
trust. It is the Museum’s responsibility to care for and protect these objects professionally and to the best of its
ability,” is the Museum’s collections policy, a policy and fi duciary responsibility to the citizens of Estes Park that
is not currently being met. Likewise, the existing Museum facility does not provide the level of environmental
control that is standard Museum practice throughout the country.
Power and Light Building - Current Collections Storage
1212
Senior Center
The Senior Center had its start in 1976 in an offi ce of the Range Realty Building in downtown Estes Park. In 1979,
it was re-located into a double-wide trailer on its current site. Two additions, in 1984 and 1998, gave it the form it
has today. Similarly to the Museum, the original, double-wide trailer still resides within the building’s construct.
The multitude of programs offered at the Senior Center (lectures, large and small meals, fi tness classes, games,
art, etc.) require constant reconfi guration of the existing spaces. There is neither adequate chair/table nor
program storage to easily accommodate reconfi guration and program offerings, so staff is constantly moving
furniture, transporting program materials to and from the basement and generally responding to a less than
ideal situation.
1980
1979 1984
1998
1313
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
BUILDING AND SITE PROGRAMMING
In order to understand the optimal space needed to support future Museum and Senior Center programs and
staffi ng requirements, building and site programming was developed for both facilities. Space needs were
grounded in the community’s interests, as determined by the community survey, the anticipated growth of vis-
itorship, as evidenced in visitor data collected over the last ten years and staff’s input on the functionality and
goals for their facilities. The building and site programs presented herein represent a +/- 20 year growth horizon.
Given the unpredictability of any community’s needs beyond 20 years, it was noted that an important aspect
of the master plan was to identify sites that would allow for future growth for both facilities.
Museum Space Needs Program
The Museum program incorporated the low end of the collections space requirement identifi ed in the Muse-
um’s 2009 study but added to that another +/- 1,000 sf for research, processing and holding space. The collec-
tions space need, in particular, should be revisited at the commencement of design and in the context of the
size of the collection at that time, the amount of compact storage anticipated and future collection growth
projections.
Mission Statement: The Estes Park Museum collects, interprets and preserves local history, as well as presents
exhibits, programs and events, for the education and benefi t of residents and visitors of all ages.
Lobby (700 sf/current; 1800 sf/proposed)
• Orientation
• Author book signing
• Reception
• Way-fi nding
• Good acoustics
• Secured exhibit case
• Adequate space for groups, entering the main entry (+/- 30)
• Available as part of rental space (secure from the gallery)
• Wall space for displaying more photos
• Receptionist (volunteer space - a unique desk that could be multi-use for the volunteer to do projects
on, but renters could also use)
• Public restrooms
• Janitor closet (paper & cleaning supplies; vacuum cleaner, mop sink)
• Airlock
Museum Shop (independent space); (350 sf/current; 950 sf/proposed)
• Sales desk w cash register
• Books, souvenirs (Friends publish books) –historic photos (wall space) and archival supplies (taking up
table/shelf space) – and then misc. sales items
• Drop down grille – to close off from lobby
• Offi ce for Sales Manager and sales inventory (+/- 12’x20’)
1414
Meeting Room (1250 sf/current; 2500 sf/proposed)
• AV
• Projector & screen
• Occupant desired capacity is 200/seated; half in raised seating (risers?)
• Chair/Table storage – 12’x10’
• Connected to small catering kitchen
• Good acoustics
• Dumpster area for renters and general use
• Views and the natural light
• Carpet (conducive for kids programming because they can “gather on the fl oor”)
• Wall space lending to displays of historic signs/photos
• Amphitheatre style seating would lend to larger lectures (100+) and better viewing of presentations
Kitchen (120 sf/current; 160 sf/proposed)
• Counter and cabinets
• Serving counter (open to meeting room)
• Dish storage room (3’x6’)
• Sink, fridge, microwave, coffee
• No dishwasher necessary
Gallery/Exhibits (1750 sf/current; 4300 sf/proposed)
• Need 2x current space for interactives; move Cobb-MacDonald Cabin inside; steamer will stay inside
too; need space to walk around larger objects
• Tall ceilings (even a little taller than current)
• A “gut-able” space – even the permanent display will change in 20 years, so many of the walls
(excluding the perimeter) should not be structural supports
• “Grand Lodge” feel – open, airy, exposed wood, refl ect openness of Estes Park outdoors (qualities of
current meeting room)
• Allow for natural light, controllable for object preservation
• Temporary exhibit space the size of the National Park Service Headquarters building (+/- 1,000 sf)
• Orientation Video
- Seat 10-15
- 25-30 is normal school group, but could be broken up into 2 groups
• Need more space for interactives – computer and manual
• Temperature/humidity control: 75 degrees and 20-30% Relative Humidity
Staff Area (600 sf/current; 1650 sf/proposed)
• Server and Security monitor space
• back of the building and away from the “front lines”
• Friends Offi ce
- Friends work space would be separate; offi ce (for two people)
• Table/open area/copy: table, large dry erase wall, and six-eight people
• Staff/offi ce supplies cabinets
• Ideal Museum staff size = 5 (hopefully by 2014)
- Curator of Education: desk, fi les and guest seating for 2
- Curator of Collections: desk, fi les, and guest seating for 2
- Curator of Exhibits: desk, fi les and guest seating for 2
- (1) Growth space offi ce: desk, fi les and guest seating for 2
1515
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
- Director: 9’x12’: desk, fi les and guest seating for 2
• Staff kitchen/Break room – microwave, sink, refrigerator, small table for three, a lounge chair
• Staff restroom
Collections & Research (680 sf/current on-site; 2250 sf/current off-site; 5800 sf/proposed)
• Textiles, photo, clothing, paper, processing, accessioning, 500 objects/yr
• 60˚F, 35˚RH
• Curator of Collections: desk, fi les and guest seating for 2
• Volunteer space: desk near Curator of Collections
• Combine off-site collection storage w this area (see 2009 Study)
• Library/Research area: window between this area and Curator of Collections
• (2) Large tables
• Compact track storage
• Needs to be able to expand
• Processing space (300 sf)
National Park Service Visitor Center (24’ x 44’ = 1056 sf current/proposed)
• House temporary exhibits
• Other ideas?
• Holding area (200 sf)
Work Shop (500 sf/current; 500 sf/proposed)
• 95% of our exhibits are done in-house
• Independent space/building
• Double wide doors, utility sink, bathroom, a lot of surface space, tool storage, storage for large panels of
wood, paint cabinet, adequate ventilation for sawdust, movable extension cords, windows, heat
• Would probably be the same size as the entire Senior Center Basement
Mechanical Room (40 sf/current; 400 sf/proposed)
• Will need to accommodate:
- Five riser/sprinkler
- HVAC
- Humidifi cation system
Museum Space Requirements Summary
Room Current SF Proposed SF
Lobby 720 1,800
Museum Shop 350 950
Meeting Room 1,250 2,500
Kitchen 120 160
Gallery 1,750 4,300
Staff Area 600 1,650
Collections & Research 680 (on-site) 2,250 (off-site) 5,800
National Park Service Visitor Center 1,056 (1,000) within Exhibits
Work Shop 500 500
Mechanical Room 40 400
Total 9,316 19,060
1616
Museum Site Program
The proposed site program for the Museum was developed in conjunction with the building program. The site
program includes the following elements:
• Parking and Auto Circulation – parking spaces (regular and accessible) as required by the building
program. Vehicle circulation adequate for visitor drop-off; loading and maintenance access and fi re
access;
• Pedestrian Circulation – clear, safe and accessible pedestrian routes to indoor and outdoor facilities;
• Outdoor Program Space – this space should include adequate space for outdoor exhibits; interpretive
elements and a small gathering space for up to 25 visitors;
• Stormwater – adequate space for on-site stormwater detention and water quality features;
• Site Lighting – adequate site lighting for evening events and hours;
• Site Signage – site identity signage similar to existing
• Landscape – landscape as needed for building setting; site character and meeting Town zoning
requirements.
Senior Center Space Needs Program
The Senior Center program was developed for a “stand alone” facility, as the idea of a combined Senior
Center/Community Center is still in early stages of discussion. If support for a combined facility advances, the
Senior Center program should be re-evaluated in the context of possible effi ciencies of a shared facility.
Mission Statement: The mission of the Estes Park Senior Citizens Center is to involve and inform Estes Park area
seniors and enrich their lives by providing a comprehensive range of programs and opportunities.
Foyer (126 sf/current; 140 sf/proposed)
• seating for those waiting for rides; airlock
Lobby (350 sf/current; 1900 sf/proposed)
• Closet for 100 coats
• Receptionists/reception area – receive, assist, check in for meals, programs, register for events, act
as buffer for staff; fi rst point of contact; provide space for 2nd receptionist (future); need computers
& cash registers
Museum Site Requirements Summary
Site Element Existing Proposed
Building 9,316 sf 19,060 sf
Parking and Circulation 20 spaces 157 spaces*
Outdoor Program Space .8 acre .25 acre
Stormwater Facilities** NA 1 acre
Drop off Area and Entry Plaza None Yes
Loading and Utility Area None Yes
Utilities Yes Yes
Site Signage Yes Yes
Site Lighting Limited Yes
Pedestrian Circulation Limited Yes
* Final parking requirement shall be adjusted to fi nal building program, site specifi c requirements and traffi c studies.
** Stormwater calculations were not completed for this work. Area calculations are estimates. Final calculations shall
be done at time of site development.
1717
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
• Seating/waiting area for 6-8 (two or three small tables with chairs for registering and reading materials)
• Bright, warm, comfortable, user friendly, easy access, fun, friendly, accessible, noise controlled, open
• Phone in waiting area
• Self-check-in station to register for programs
• (2) computer kiosks
• Public announcement/wall space
Small Classroom (400 sf/current; 600 sf/proposed)
• Set up 30 chairs easily, add storage for 24 chairs and tables for 25 people
• Acoustically separated from noise – generating area
• +/- 15 around a large conference table
• Large screen TV
• Screen & projector; state of the art
• Storage area (immediately adjacent to this room, for table/chair storage); 6’x8’
Offi ces (388 sf/current; 1350 sf/proposed)
a) Manager’s offi ce (away from front door).
• 2 guest chairs; desk; return; credenza & fi les.
• Natural light
• Adjacent but behind reception area
b) Program Coordinator offi ce
• Desk, return, fi les
• 2 guest chairs
• Natural light!
c) Programs Offi ce (for instructors, seasonals, and transportation)
• 2 desks
• Files
d) Medicare Counseling Offi ce
• 1 desk
• Seating for 2
e) Work Room
• Offi ce supplies
• Copier(s)
• Printers
• Counter space + shelving
• AV storage
• Files
f) Volunteer and Staff Break Room
• Lounge seating; small meetings.
• Dishwasher, sink, microwave, counter, fridge
• Staff restroom
• Natural light, outside window for staff breakroom
g) Friends offi ce
• Desk
• File
• 2 guest chairs
• Shelving
1818
Coffee bar, internet café / newspapers / snack bar (0 sf/current; 400 sf/proposed)
• Adjacent to but not in dining room
• Library space
Catering offi ce (108 sf/current; 120 sf/proposed)
• Private offi ce; food program (contractors) +/- 8’x10’
Janitor closet (28 sf/current; 50 sf/proposed)
• The cleaning supplies
• Bathroom supplies
• Mop sink
Public Restrooms (400 sf/current; 700 sf/proposed)
• Men’s & women’s rooms
• Drinking fountains
• Automatic door operators
Dining room (1200 sf/current; 800 sf/proposed)
• Dedicated dining area
• Storage for tables (12’x8’ ) and chairs
• 48 seated at tables for daily and up to 120 for special events
• Ideal arrangement would be a movable partition wall that would open to create larger dining space
• Tables of 6 and tables of 2 – the preferred mix or do tables of 4 in clusters
• 10’x12’ food line: beverages, coffee, ice machines, trays, silverware, dishes; allow all food courses to be
picked up at once
• Separate food line with low wall
• Beverage stations partitioned off for private events
• Appealing for rentals (private space not so connected to other rooms)
• Have a space or platform for entertainment (modular)
• AV (TV, projector, speakers)
Kitchen separate entrance at loading area for food service personnel, dumpster by loading area (1120 sf/
current; 1300 sf/proposed)
• Dish area (away from clean dish storage); three compartment sink in dirty dish area
• Surface with prep area
• Prep/staging for Meals on Wheels – 5,551/year (20/day) waiting area, wall space for announcements
and schedules, pick up area for coolers, separate entrance for MoW
• Six to eight burner stove top
• Grill (double the size of current)
• Freezer and refrigerator
• Double convection oven
• Dual steamer
• Commercial hot water heater
• Dry storage (+/- 200 sf) and quick chill (doesn’t have to be in dry storage) near a loading area
• Washer/dryer including an area for storage and sorting in laundry
• Box breakdown/staging area near a loading exit
1919
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
• (2) 3-compartment sinks - a three compartment for meats, and a three compartment for veggies and
fresh fruits
• A reach-in, glass door fridge
• Dish storage, rolling racks, carts, hanging racks, a separate clean storage area
• Workspaces
• 4’w designated area for salad prep
• Baking center and a warming rack
(3) Fitness/Classroom (840 sf/current; 3600/proposed)
• Flexible: “Flip” to use for bridge, extra dining room, etc.
• Fitness classes
• Zumba
• Tai Chi
• Chair Yoga and eventually balance classes
• Drumming, lectures, line dancing, classroom events
• A fl oor for dance and fi tness safe footing
• Screen and projector; AV
• Classroom for 60 in chairs or 36 at tables facing the front
• Dedicated fi tness room and a separate new classroom/ programs room via movable partitions.
• Storage for chairs and tables
• Separate entrances for rentals
• Lockable storage for program, fi tness and AV supplies
Game Room (660 sf/current; 700 sf/proposed)
• Pool, ping pong, darts, foosball
• Big screen TV
• Comfy chairs
• Wii competitions
• Chair storage for dart tournaments, wii tournaments, etc.
• Fireplace
Art Room (400 sf/current; 600 sf/proposed)
• Arts and crafts: block printing, drawing, card making, holiday decorations,
• Sculpture, pottery, woodworking, etc.
• Program storage
• Double deep well sink and drain board area
• Supply closet (9’x12’)
• Solid cleanable, versatile tables
• Outlets along tables
• Stools
• Natural lighting/ventilation resilient fl ooring, non-skid and easy to wash
Mechanical/Fire Riser (400 sf/current; 400 sf/proposed, including partial attic)
2020
Senior Center Space Requirements Summary
Room Current SF Proposed SF
Foyer 126 140
Lobby 350 1,900
Small Classroom 400 600
Offi ces 388 1,350
Coffee Bar 0 400
Catering Offi ce 108 120
Janitor Closet 28 50
Public Restrooms 400 700
Dining Room 1,200 1,800
Kitchen 1,120 1,300
Fitness/Classroom 840 3,600
Game Room 660 700
Art Room 400 600
Mechanical/Fire Riser 400 100 (+300 attic)
Circulation Space, Exterior Walls 1,640
Total 6,420 15,000
Senior Center Site Requirements Summary
Site Element Existing Proposed
Building 6,420 sf 15,000 sf
Parking and Circulation 53 spaces 109 spaces*
Small Outdoor Plaza .8 acre .1 acre
Stormwater Facilities** NA .5 acre
Plaza Yes Yes
Drop off Area and Entry Plaza Yes Yes
Loading and Utility Area Yes Yes
Utilities Yes Yes
Site Signage Yes Yes
Site Lighting Limited Yes
Pedestrian Circulation Limited Yes
Senior Center Space Needs Program
The proposed site program for the Senior Center was developed in conjunction with the building program. The
site program includes the following elements:
• Parking and Auto Circulation – parking spaces (regular and accessible) as required by Town of Estes
Park zoning code. Vehicle circulation adequate for visitor drop-off; loading and maintenance access;
van loading area and fi re access;
• Pedestrian Circulation – clear, safe and accessible pedestrian routes to indoor and outdoor facilities;
• Outdoor Program Space – small plaza suitable for small outdoor gatherings and events; similar to
existing plaza.
• Stormwater – adequate space for on-site stormwater detention and water quality features;
• Site Lighting – adequate site lighting for evening events and hours;
• Site Signage – site identity signage similar to existing
• Landscape – landscape as needed for building setting; site character and meeting Town zoning
requirements.
* Final parking requirement shall be adjusted to fi nal building program, site specifi c requirements and traffi c studies.
** Stormwater calculations were not completed for this work. Area calculations are estimates. Final calculations shall
be done at time of site development.
2121
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
DEVELOPMENT OF SITE ALTERNATIVES
The planning team and Town staff reviewed the roster of Town-owned properties for their potential use as Mu-
seum and/or Senior Center sites. The Town of Estes Park owns upwards of 80 parcels, most of which were de-
termined to be either 1) too small for the site program 2) generally too steep for the development of either the
Museum or Senior Center, or 3) poorly located with regard to the Town center. After an initial review, with Town
staff, of the properties, the list of sites for consideration was narrowed to fi ve:
1. Existing site
2. Northeast corner of the Fairgrounds
3. Southeast corner of the Fairgrounds
4. The Fish Hatchery
5. Lots 4&5, adjacent to the Stanley Hotel
A sixth site was added, when the idea of a combined community/Senior Center arose. The sixth site, the va-
cant elementary school and aquatics center, came under consideration because it is potentially available,
already supports community center-type activities (the existing gym and swimming pool) and seemed to be
appropriately sized. As the site was only reviewed for its potential as a combined senior/community center, it
was evaluated separately from the other sites.
A list of criteria was developed to “fi lter” the usability of each site. The criteria matrix utilized a “red/yellow/
green light” system to provide a visual snapshot of each site’s opportunities and constraints. The matrix for the
six sites is as follows:
The sites and criteria were discussed at length with Town staff and presented and discussed with the Stakehold-
er Group, and at community meetings. From the fi lter criteria, public discussion and on-site review of each site
the following assessments were made.
• Existing Site – suitable for development of the Museum or Senior Center, but not both; some slope
restrictions; good visibility; short term issue of relocating existing facilities during new construction;
• Northeast Fairgrounds - suitable for development of the Museum or Senior Center, but not both; some
slope restrictions; good visibility; relocation of RV use required; relocation of Fairgrounds storm water
pond required;
2222
• Southeast Fairgrounds - suitable for development of the Museum or Senior Center, but not both; some
slope restrictions; less visibility from main arterial; relocation of horse barns required;
• Lot 4 and 5 – these areas were studied for the development of a Museum and Senior Center. It was
discovered during the process that the existing zoning of this site would most likely preclude
development. The Town owns Lots 4 and 5 but Lot 5 (and others), have been placed in perpetual
conservation easements which prohibit development on any of those lots. Lot 4 has a non-
development and unimproved area of approximately 2 acres on the western third of the lot.
• Fish Hatchery – while the Fish Hatchery site is adequately sized for either or both facilities it was
concluded that the location outside of the Town center and limited visibility would limit the
effectiveness of the site for Museum or Senior Center development.
The vacant elementary school site had its own criteria matrix as follows:
Stakeholder Meetings
Stakeholder meetings provided valuable input for the master planning process. The stakeholders
represented the groups that are most closely associated with each facility, affected by the master planning
recommendations and ultimately responsible for the master plan’s successful implementation. It was in the
stakeholder meetings that ideas were tested, operational issues were raised, guidance to the Design Team was
provided and priorities were identifi ed. Three stakeholder meetings were held during the planning process.
Public Meetings
The three public meetings, held during various stages of the master planning process, were both informational
and provided a test of emerging concepts to the broader Estes Park community. Approximately 25-30
members of the public attended each meeting (a consistently good turn-out, when compared to other
communities of Estes Park’s size). The meetings covered the following topics:
• Meeting #1: Presented community survey fi ndings, facility visitorship data and the building evolution of
both buildings
• Meeting #2: Presented the seven site alternatives and the associated selection criteria matrices. At the
conclusion of this meeting, participants were asked to “vote” their site preferences for both facilities
(colored dots for both, placed on the provided presentation boards). The northeast corner of
the Fairgrounds barely edged out the existing location, for the preferred Museum location. The idea of
a combined senior/community center was the overwhelming favorite for the Senior Center.
• Meeting #3: Presented the preferred location for the Museum (northeast corner of the Fairgrounds)
and the stand alone location for the Senior Center (only due to the fact that the combined facility was
not far enough along in its development).
2323
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
NEXT STEPS
PROJECT BUDGETS
As mentioned, the cost estimate for the Museum only includes 2013 construction costs at this juncture. Ad-
ditional costs will need to be factored to arrive at a total project budget. That budget will then need to be
escalated to the anticipated year of construction. (4% is an approximate current, annual escalation rate, but
this may very well change with the vagaries of the economy.)
At this writing, Estes Valley Recreation & Park District is about to launch a process that will further identify com-
munity interest in a combined senior/community center. The process will take time and require intergovern-
mental agreements, but the direction appears to be promising.
POTENTIAL FUNDING SOURCES
With any capital investment for a community service, the lion’s share of funding typically comes from the com-
munity itself. That said, both the Museum and Senior Center have been very successful at garnering outside
funding in the past and will continue to seek support from similar and new foundations and other funding sourc-
es in the future. A list of potential funding sources is as follows:
2424
Potential Funding Sources
Estes Park Senior Center & Museum Master Plan
=Potential Capital Funding Sources
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Government
Certificates
of
Participation
Lease-purchase financing; requires a
3rd party ownership entity that leases
the asset back to the public entity;
does not require a vote of the public.
Colorado
Educational
& Cultural
Facilities
Authority
Committed to enhancing and
inspiring the growth of art, education
and culture across Colorado. CECFA
provides low interest, tax-exempt
financing to educational and cultural
capital projects in Colorado and, in
some cases, outside of Colorado.
Offers two programs: one for
standard borrowers and one for
certain smaller loans (under $4M).
Jo Ann Soker, Executive
Director
(303) 297-7332
Email: jsoker@cecfa.org
Marlo Long, Executive
Assistant
(303) 297-7406
Email: mlong@cecfa.org
1981 Blake Street, Denver,
CO 80202
(303) 297-7332
http://www.cecfa.org/abou
t.html
Department
of Local
Affairs –
Financial
Assistance
$100,000.0
0 X
The Local Government Financial
Assistance section manages a
number of grant and loan programs
within the Department of Local Affairs
specifically designed to address
public facility and service needs.
Potential programs: CDBG, CSBG,
EIAF, EMIF
http://www.colorado.gov/c
s/Satellite/DOLA-
Main/CBON/1251591549692
General
Obligation
Bond
Backed by the credit or taxing power
of the issuing jurisdiction.
National
Recreation
and Park
Association –
Grant
Opportunities
Their mission is to enhance the quality
of life for all Americans through parks.
No current applicable grant
opportunities but list search tools on
website.
http://www.nrpa.org/fundra
ising-resources/
Office of
Rep. Jared
Polis
Contact was made by Estes Park
Senior Citizens Center, Inc. for the
Senior Center - several brick and
mortar grants out there and they are
happy to help
http://polis.house.gov/
(202) 225-2161
http://polis.house.gov/cont
act/
2525
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Office of
Sen. Udall
Contact was made by Estes Valley
Recreation and Park for the Senior
Center
http://www.markudall.senat
e.gov/
877-768-3255
http://www.markudall.senat
e.gov/?p=contact
Sales Tax
Bond
Typically funded by sales tax but
other fees and revenues may be
used.
Serve
Colorado -
Governor's
Commission
on
Community
Service
(GCCS)
Governor’s Commission on
Community Service strives to build a
culture of citizenship, service, and
responsibility in Colorado. Designed
to meet a variety of immediate and
local needs throughout Colorado
communities, including
environmental stewardship,
academic tutoring, youth mentoring,
healthy futures, economic
opportunity, and more.
225 E. 16th Ave. Suite 575
Denver, CO 80203
PH: 303.866.6426 FAX:
303.866.2525
www.colorado.gov/ltgovern
or/serve
Tax
Increment
Financing
Utilizes future tax gains to subsidize
current community improvement
projects.
Town of Estes
Park
$228,000.0
0 X
The Town of Estes Park provides grant
funding for local organizations
providing services in the Estes Park
area. Grant funds are appropriated
for non-profit organizations at the
discretion of the Town Board, subject
to current Town Board goals and
availability of funds. Traditionally,
organizations have been funded
under the general categories of
Human Services, Arts, Education,
Youth, Transportation, and Housing.
The application period for 2013
funding is now closed. Applications
for 2014 will be available in August
2013.
http://www.colorado.gov/c
s/Satellite/TownofEstesPark/
CBON/1251596779446
2626
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
USDA-RD –
Community
Facilities
Grant
Community Programs provides grants
to assist in the development of
essential community facilities in rural
areas and Towns of up to 20,000 in
population. Grants are authorized on
a graduated scale. Applicants
located in small communities with low
populations and low incomes will
receive a higher percentage of
grants. Grant assistance may be
available for up to 75% of project
costs.
Cheryl Scofield
Area Director
(970) 332-3107 ext 4
(970) 332-3260 fax
cheryl.scofield@co.usda.go
v
Trudy Kareus
State Director
(720) 544-2903
(720) 544-2981 fax
trudy.kareus@co.usda.gov
http://www.rurdev.usda.gov
/had-cf_grants.html
XCEL Energy
Foundation Grant received in 2007
Foundation
ACHIEVE
Achieve is proud to be the leading
voice for the college- and career-
ready agenda, and has helped
transform the concept of “college
and career readiness for all students”
from a radical proposal into a
national agenda.
Achieve, Inc.
1400 16th Street NW, Suite
510
Washington, DC 20036
Phone (202) 419-1540
http://www.achieve.org/ab
out-us
Anschutz
Family
Foundation
Focus on adult education, human
services; gives to support senior
programs among others. No grants
for capital or building funds. Max:
~$20,000
Sue Anschutz-Rodgers,
Chair and Pres.
555 17th St, Ste 2400,
Denver, CO 80202-3941
http://anschutzfamilyfound
ation.org/home.aspx
Boettcher $50,000.00 X
Museums, Arts, Education, Human
Services, Rural development,
Community Development. Does
support building/renovation and
capital campaigns. Has given up to
$1M for education; around $200,000
for capital support
grants@boettcherfoundatio
n.org 800.323.9640
2727
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Bohemian
Foundation
Dedicated to the care and
improvement of our local community,
and the broader global community.
Pharos Fund - program and capacity
building efforts. Community Event
Fund - given for single or multi-day
events.
262 E. Mountain Ave. Fort
Collins, CO 80524
970-221-2636
Bonfils-
Stanton $8,700.00 X
Humanities, Arts, Human Services.
Supports building renovation and
program development.
1601 Arapahoe StreetSuite
500Denver, CO 80202303-
825-3774303-825-0802
faxwebinfo@bonfils-
stanton.org
Caring for
Colorado
Foundation
Caring for Colorado is a grantmaking
foundation dedicated to improving
the health and health care of the
people of Colorado.
4100 E. Mississippi Ave, Suite
605
Denver, Colorado 80246
720-524-0770 – phone
1-800-463-7713 – toll free
www.caringforcolorado.org
Colorado
Humanities
We envision a Colorado that
celebrates its heritage and its
diversity; that reads, embraces
cultural activities, participates in
critical discussions, and listens,
teaches, and learns; where
communities, families, individuals,
and especially our youth, apply the
humanities in their everyday lives.
7935 E. Prentice Ave., Ste.
450
Greenwood Village, CO
80111-2708
Phone:
303.894.7951
303.864.9361
http://coloradohumanities.o
rg/content/program-and-
research-grants
Colorado
Rockies
Baseball
Club
Foundation
The Colorado Rockies Baseball Club
Foundation was formed in 1991 as a
public charitable organization with
emphasis toward underprivileged
and at-risk youth through programs
for youth baseball and softball,
education and literacy and drug and
alcohol-abuse awareness and
prevention.
http://colorado.rockies.mlb.
com/col/community/chariti
es.jsp
2828
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Colorado
Rockies
Charity Fund
The Rockies Charity Fund was formed
in 1993 with the same targeted areas
as the Foundation. The Charity Fund is
a fund of the Robert R. McCormick
Foundation, a national charitable
trust whose philanthropic mission is
carried out through four program
areas: communities, journalism,
education and citizenship.
http://colorado.rockies.mlb.
com/col/community/chariti
es.jsp
Community
Foundation
of Northern
Colorado
Priorities: Philanthropic Resources:
Providing education, expertise and
incentives to build permanent
endowments that will strengthen and
sustain Northern Colorado;
Regionalism: Serving as a unifying
force in Northern Colorado by
promoting regional cooperation;
Sustainability: Providing a forum for
productive discussions that will help
balance regional concerns about
growth, the environment and
economic vitality.
Community Foundation of
Northern Colorado
4745 Wheaton Drive, Suite
100
Fort Collins, CO 80525
Phone: (970) 224-3462
Fax: (970) 488-1990
Email:
info@NoCoFoundation.org
Comprecare
Foundation
Due to certain long term funding
commitments, the Comprecare
Foundation will not be accepting or
considering grant applications for
funding until further notice. The
purpose of the Comprecare
Foundation is to encourage, aid or
assist specific health related
programs and to make grants to
support the activities of organizations
which are designed to advance and
promote health care education, the
delivery of health care services, and
the improvement of community
health and welfare.
James R. GilsdorfExecutive
DirectorComprecare
Foundation, Inc.P.O. Box
740610Arvada, CO
80006Phone: 303-432-
2808http://www.comprecar
efoundation.org/index.html
2929
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Coors $10,000.00 X
Health, education, youth services
and self-sufficiency.
Building/renovation and program
development. Gave 132 grants in
2011.
Adolph Coors Foundation
4100 E. Mississippi Avenue
Suite 1850
Denver, Colorado 80246
Phone (303) 388-1636
FAX (303) 388-1684
http://www.coorsfoundatio
n.org/Contact/index.html
Daniels Fund
Give for education, elderly, human
services. Support includes capital
campaigns and renovations and
program development. Grants range
from $1.5M to $250.
Todd Lewton
Grants Program Officer for
Aging
(720) 941-4471 FAX (720)
941-4224
TLewton@DanielsFund.org
http://www.danielsfund.org
/Grants/Grant-Contacts.asp
Denver
Broncos
Charities
The Denver Broncos strive to improve
the lives of Coloradans through
youth, health, hunger and homeless
relief initiatives. A bulk of our
philanthropic support, including
monetary grants, player visits and
auction items, aligns with the
aforementioned flagship initiatives in
order to have the greatest possible
impact on the Colorado community.
However, we do randomly select 20
causes every month from that
month’s request pool of legitimate, in
state causes to receive support
through a player signed item of
memorabilia.
Denver Broncos Charities
Fund
1701 Bryant Street/ Suite
1400
Denver, CO 80204
http://www.denverbroncos.
com/community/donation-
requests.html
El Pomar $10,000.00 X
Grants to non-profits for education,
arts, humanities, health and welfare.
Interested in Museums and Senior
Centers. Average grants between
$5,000-$200,000.
El Pomar Foundation Main
Office Contact Information:
10 Lake Circle
Colorado Springs, Colorado
80906
719.633.7733
800.554.7711
719.577.5702 (fax)
3030
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Fishing is Fun
in Colorado
Grant
The Fishing Is Fun program provides
up to $900,000 in matching grants
annually to local and county
governments, park and recreation
departments, water districts, angling
organizations and others for projects
to improve angling opportunities in
Colorado. Project sponsors must
provide nonfederal matching funds
or in-kind contributions equal to at
least 25 percent of the total project
cost. Program announcements are
typically made in late November,
with proposals due at Parks and
Wildlife area offices by early March.
Jim Guthrie, Program
Coordinatorjim.guthrie@stat
e.co.us
Gates $20,500.00 X
Focus on meaningful impact in CO,
arts, Museums, Senior Centers.
Capital and building/renovation
support. High: $1M, low: $$1,250.
3575 Cherry Creek North
Drive
Suite 100
Denver, Colorado 80209-
3600
Phone: (303) 722-1881
Fax: (303) 316-3038
info@gatesfamilyfoundation
.org
Herbert E.
Parker
Charitable
Trust
To carry out the donor’s stated
preferences to support cancer
research, the care and education of
mentally retarded children, and
sporting programs for youth,
particularly underprivileged children.
Applications are accepted from
January 1 through April 30.
Applications must be submitted by
April 30 to be reviewed at the annual
grant meeting that occurs in May
https://www.wellsfargo.com
/privatefoundationgrants/p
arker
3131
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Hewlett-
Packard $2,300.00 X
Individuals and nonprofit
organizations around the world are
doing great work on important social
issues, and many contact us for
support. However, HP does not
respond to requests for grants or
other support. Money doesn't solve
problems on its own. We bring talent
and tools together to create lasting
solutions. Instead of awarding money
or products, we bring together
international leaders and work with
experts across borders, industries, and
institutions to get to the root causes
of global issues in education, health,
and entrepreneurship.
http://www8.hp.com/us/en/
hp-information/social-
innovation/grant-
information.html#.UbY0bvnv
tlw
HK & AE
Johnson $25,000.00 X
The Foundation directs its
philanthropic resources primarily to
tax-exempt organizations in
Colorado, Idaho and Oregon that:
• Relieve suffering
• Meet basic human needs
• Promote self-sufficiency
• Enrich the quality of life.
In order to be considered at the next
Board meeting, grant applications
must be submitted by March 1 for
review at the Summer meeting and
by September 1 for review at the
Winter meeting.
Helen K. and Arthur E.
Johnson Foundation
1700 Broadway, Suite 1100
Denver, Colorado 80290-
1718
Telephone: 303-861-4127,
800-232-9931 (Colorado
only)
Website:
www.johnsonfoundation.org
E-mail:
info@johnsonfoundation.org
Office Hours:8:30 a.m. to
4:30 p.m. Monday through
Friday
Jared Polis
Foundation
Gift Fund
Our mission is to create opportunities
for success by supporting educators,
increasing access to technology, and
strengthening our community. Grants
not given for capital improvements
but given for general operating
support, project/program support
and challenge/matching support.
Gina Nocera, Executive
DirectorP.O. Box
4659Boulder, CO
80306Phone: 303.865.3980
3232
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Kenneth
Kendal King $70,000.00 X
Human services and religious
organizations. Accept proposals by
invitation only.
900 Pennsylvania Street
Denver, CO 80203
Phone: 303.832.3200
Fax: 303.832.4176
http://kennethkingfoundatio
n.org/contact_us
LiveWell
Colorado
Community
Investment
Grants
LiveWell Colorado is a nonprofit
organization committed to reducing
obesity in Colorado by promoting
healthy eating and active living. Lists
funding opportunities/grants with
similar goals.
LiveWell Colorado
1490 Lafayette St., #404
Denver, CO 80218
contact@livewellcolorado.o
rg
http://livewellcolorado.org/
healthy-living/be-part-of-
the-solution/funding-
opportunities
Mabel Y.
Hughes
Charitable
Trust
1740 BROADWAY MC 7300
STE 483
DENVER, CO 80274-0001
Mile High
Community
Loan Fund
Mile High Community Loan Fund
(MHCLF) invests in affordable housing
and other community assets that
create economic opportunity for low-
income people and communities in
Colorado.
Sarah Archibald
Director of Lending
(303) 860-1888 x2
saraha@mhclf.org
http://www.mhclf.org/borro
wers.htm
Rural
Community
Assistance
Corporation
Loan
Program
(RCAC)
RCAC is a nonprofit organization that
provides technical assistance,
training and financing so rural
communities achieve their goals and
visions. RCAC is a Community
Finance Development Institution
(CDFI) that provides financing for
projects that in turn allow our
borrowers to access permanent or
long-term financing. RCAC also assists
communities and nonprofit
organizations to apply for public and
private funds.
Rural Community Assistance
Corp.
3120 Freeboard Drive, Suite
201 - 2nd Floor
West Sacramento, CA
95691
tel: (916) 447-2854
http://www.rcac.org/how-
we-can-help
3333
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Schlessman
Family
Foundation,
Inc.
Focus on elderly and Museums,
mostly in Denver area. Includes
capital campaigns and program
development support. Typical grants
in the $10,000-60,000 range.
Patricia Middendorf
1555 Blake Street, Suite 400
Denver, Colorado 80202
Phone: 303-831-5683
Fax: 303-831-5676
Email:
schlessmanfoundation
Shoup
Charitable
Trust
$1,500.00 X Community No website or listing in
Foundation Directory
Temple
Hoyne Buell $12,500.00 X
Education focus. Does support
capital campaigns. Has given from
$20,000-$418,000
1666 S. University Blvd. Suite
B
Denver, CO 80210
(303) 744-1688
Fax (303) 744-1601
http://www.buellfoundation
.org/contact_us.htm
The
Colorado
Health
Foundation
Making Colorado the healthiest state
in the nation is our vision — one that
requires dedication and hard work
from grantees large and small and
from across Colorado. Focus on
healthy living, health coverage and
health care.
Dir. of Grants Management,
303.953.3672grants@Colora
doHealth.org
The
Colorado
Nonprofit
Loan Fund
The Colorado Nonprofit Loan Fund,
formerly the Community Cash Flow
Fund, has funds available for loans to
nonprofit organizations to help bridge
cash flow timing problems. Loans
from $1,000 to $50,000 can be
obtained for a maximum period of
eleven months. Interest is at the rate
of two-and-one-half percent plus the
prime rate and is only charged on
funds that are drawn.
Executive Director Rosanne
Sterne at (303) 300-1790 ext
126
rsterne@denverfoundation.
org
http://www.denverfoundati
on.org/community/page/c
olorado-nonprofit-loan-fund
The
Colorado
Trust
Focus on healthcare; aging.
Matching gifts, general/operating
support, program development (no
capital funding). Gave 272 grants in
2011 ranging from $1,000 to $9.6M.
1600 Sherman Street
Denver, Colorado 80203-
1604
Phone: 303-837-1200 or 888-
847-9140 (toll free)
Fax: 303-839-9034
Email questions to:
questions@coloradotrust.org
3434
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
The DeSo
Foundation
To seek and select people and
projects that best represent the
personal characteristics and interests
readily associated with Justin and to
support and fund education, outdoor
activities and construction associated
with these selections. Special
emphasis is given to applicants'
personal characteristics of integrity,
loyalty and acceptance of personal
responsibility for one's actions.
Email:
deso@desofoundation.org
http://www.desofoundation
.org/index.cfm
The Mike
Leprino
Family
Foundation
Focus on Museums and human
services. Gave a total of $416,500 for
grants in 2011.
NANCY LEPRINO
1830 W 38th Avenue
Denver, CO 80211-2225
Walmart
Foundation
The Walmart Foundation meets the
needs of the underserved by
directing charitable giving toward
our core areas of focus: Hunger Relief
& Healthy Eating, Sustainability,
Women's Economic Empowerment
and Career Opportunity. State Giving
Program: Awards grants of $25,000 to
$250,000. Also qualify for Local Giving
Program: Awards grants of $250 to
$2,500 through Walmart stores, Sam's
Clubs and Logistics facilities.
http://foundation.walmart.c
om/apply-for-grants
Wells Fargo
Private
Foundation
Grants
Wells Fargo Philanthropic Services
provides a full array of fiduciary
services to private and family
foundations across the country,
including administration, investment
management, grant-making support,
and consulting services. For these
foundations, Wells Fargo serves as
sole trustee, co-trustee, or agent.
Website has a search feature for
private grants/ foundations.
https://www.wellsfargo.com
/pfgrants/select
3535
Master Plan for the Estes Park Museum & Senior CenterMaster Plan for the Estes Park Museum & Senior Center
Source Name
Past
Amounts Senior Center? Museum?Current Focus Contact
Colorado
Historical
Society/State
Historical
Fund
Grant received in 2000, 2002 and
2004
Colorado
Endowment
for the
Humanities
Grant received in 1998, 2001, 2002,
2005 and 2006
National
Endowment
for the
Humanities
Grant received in 2002, 2006 and
2008
Institute of
Museum and
Library
Studies
Grant received in 2008 and 2010
Colorado-
Wyoming
Association
of Museums
Grant received in 2009 (this was very
small and for collections)
Colorado
Humanities
Grant
Grant received in 2007
Larimer
County
Open Lands
Grant
Grant received in 2009
APPENDIX
6/11/20131Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanPublic Meeting #1Anderson Hallas Architects, PC
6/11/20132Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanMuseum Attendance
6/11/20133Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanMuseum Visitation
6/11/20134Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanSenior Center Visitation
6/11/20135Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanSenior Center Attendance (not incl. Meals on Wheels)
6/11/20136Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum
6/11/20137Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐1966
6/11/20138Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐1969
6/11/20139Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐1979
6/11/201310Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐1999
6/11/201311Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐2004
6/11/201312Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐1966
6/11/201313Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐1981
6/11/201314Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐1999
6/11/201315Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Museum ‐2004
6/11/201316Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanCollection Storage Building – 2013
6/11/201317Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanCollection Storage Building – 2013
6/11/201318Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanCollection Storage Building – 2013
6/11/201319Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center
6/11/201320Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center ‐1979
6/11/201321Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center ‐1984
6/11/201322Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center ‐1998
6/11/201323Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center ‐1979
6/11/201324Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center ‐1979
6/11/201325Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center ‐1984
6/11/201326Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center ‐1998
6/11/201327Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanProgression of Senior Center ‐1998
6/11/201328Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanSite
6/11/201329Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master Plan
6/11/201330Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanExisting Site ‐3 AcresSenior Center ‐7%Museum ‐6%Senior Ctr. Parking ‐16%Museum Parking –5%Outdoor Exhibits – 19%Landscape – 47%
6/11/201331Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master Plan
6/11/201332Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master Plan
6/11/201333Anderson Hallas Architects, PCMarch 14, 2013Estes Park Museum & Senior Center Master PlanThank You!Anderson Hallas Architects, PC
6/11/20131Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/20132Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/20133Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/20134Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/20135Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/20136Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/20137Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/20138Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanFairgroundsStanley ParkLake EstesSchoolsTransit
6/11/20139Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/201310Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanTown Sites80 +Small parcelsMany not suited for development
6/11/201311Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/201312Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/201313Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanZoning = Com/ Public OSParking limitationWater qualityExpansion needs not metExisting Site ‐Expansion
6/11/201314Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanExisting Site ‐Single Facility (Museum or Senior Center)Zoning = Com/ Public OSMeet program needs –singleAdditional expansionEx facilities closed/relocated
6/11/201315Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanNE Fairgrounds Site ‐Single Facility (Museum or Senior Center)Zoning = Com/ Public OSMeet program needs ‐singleAdditional expansionVisibility
6/11/201316Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanLot 4 and 5 Site –Museum and Senior CenterLot 4 Zoning = Com/ Public OSLot 5 Zoning = Com/ Public OSMeets current program needsAdditional expansionStanley Hotel District synergySite economic growth potential
6/11/201317Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/201318Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/201319Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanSchool Site – Community/Senior CenterZoning = Com Shared siteMeets program needs for senior center/community centerAquatic center = 6,300 SF lap pool / 5,000 SF play pool
6/11/201320Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/201321Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master Plan
6/11/201322Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanAlternatives
6/11/201323Anderson Hallas Architects, PCApril 11, 2013Estes Park Museum & Senior Center Master PlanAlternativesExisting SiteNE FairgroundsSchool Site
6/11/20131Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanAnderson Hallas Architects, PCEstes Park Museum and Senior Center
6/11/20132Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master Plan•Community Survey•Community Process•Existing Site/Building Assessment•Alternative Site(s) Assessment•Programming and Space Planning•Site and Building Alternatives•Preferred Alternatives•Final ReportProject Scope of Work
6/11/20133Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanPlanning ProcessTown StaffMuseumSenior CenterFairgroundsPublic Works/UtilitiesPublic Information OfficeStakeholdersEVPRDTrusteesSenior Center Inc.EP Museum Friends3 Study SessionsCommunity Community SurveyPublic Outreach3 Community MeetingsConsultantsArchitectureLandscape ArchitectureCommunity Survey
6/11/20134Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanVisitation Trends (10 year Growth)Museum2002* – 2012 = 135% increase* Facility expansion in 2004Senior Center2002 – 2012 = 88% increase
6/11/20135Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanCommunity Survey –Key FindingsHigh Response Rate to Survey (telephone, on‐line, paper)High Resident Usage (Museum and Senior Center)Museum –High SatisfactionSenior Center –High SatisfactionMuseum Programs –Estes Park History/Youth and Children/ToursSenior Center Programs – Fitness and WellnessMuseum Facilities –rated lower than overall ratingSenior Center Facilities –rated lower than overall ratingSummary – programs, services and facilities well used and received by community.
6/11/20136Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanMuseum ProgramBuilding 19,130 SFParking Required 102Storm WaterOutdoor ProgramsMinimum 3 Acres RequiredSenior Center ProgramBuilding 14,600 SFParking Required 81Storm WaterSmall Outdoor PlazaMinimum 2.5 Acres RequiredProposed Facility Programs
6/11/20137Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master Plan1969197920041999Museum Progression
6/11/20138Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master Plan197919841998Senior Center Progression
6/11/20139Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanLake EstesDowntownStanleyAssessment of Sites
6/11/201310Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanSite‐3 acres ‐Parking Museum –20‐Parking Senior Ctr. ‐53BuildingsMuseum – 9,300 sf(inc. collections/out bldgs)Senior Ctr. – 6,500 sfExisting Site and Facilities
6/11/201311Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanFairgroundsStanley ParkLake EstesSchoolsTransitSite Context
6/11/201312Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanFairgrounds Master Plan
6/11/201313Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanAlternative Town SitesLake EstesDowntownStanleyReview of Town Properties80 + parcelsPrimarily small sites
6/11/201314Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanAlternative Sites Assessment
6/11/201315Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanAlternative Sites Assessment
6/11/201316Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanExisting Site Expansion –Museum and Senior ExpansionNE Fairgrounds Site –MuseumSE Fairgrounds Site –Museum or Senior Center*Elementary School Site –Senior Center/Community CenterAlternative Concepts ExploredExisting Site –MuseumExisting Site –Senior CenterLot 4 and 5 –Museum and Senior Center= Preferred Concept
6/11/201317Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master Plan‐4.5 acres‐Parking 112‐Museum 19,000 sf‐Fairgrounds Storm Water‐Visibility‐$6.8 ‐$7.2 millionPreferred Concept A –Museum at NE Fairgrounds
6/11/201318Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanMuseum Floor PlanPreferred Concept A –Museum at NE Fairgrounds
6/11/201319Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanMuseum ElevationsPreferred Concept A –Museum at NE FairgroundsEast & West ElevationsNorth & South Elevations
6/11/201320Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanMuseum SketchPreferred Concept A –Museum at NE Fairgrounds
6/11/201321Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master Plan‐3 acres‐Parking 82‐Senior Center 14,800 sf‐Retaining Walls‐Visibility‐$5‐$5.5 millionPreferred Concept B1 –Senior Center at Existing Site
6/11/201322Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanSenior Center Floor PlanPreferred Concept B1 –Senior Center at Existing Site
6/11/201323Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanSenior Center ElevationsPreferred Concept B1 –Senior Center at Existing SiteEast & West ElevationsNorth & South Elevations
6/11/201324Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanSenior Center SketchPreferred Concept B1 –Senior Center at Existing Site
6/11/201325Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanFairgroundsStanley ParkLake EstesSchoolsTransitPreferred Concept B –Senior Center/Community Center
6/11/201326Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master Plan
6/11/201327Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanPreferred Concept B –Senior Center/Community Center‐4.9 acres (+/‐)‐Parking 210‐Ex School Demo
6/11/201328Anderson Hallas ArchitectsMay 14, 2013Mundus BishopEstes Park Museum & Senior Center Master PlanAnderson Hallas Architects, PCThank you!
SUMMARY
City of Estes Park May 8, 2013
Senior Center and Museum Project Job/Est#: 13P0132
Schematic Budget Remarks
Description: GCs
Concept
B1Senior
Center at
Existing Site
Concept A
Museum at
NE
Fairgrounds Total
General Conditions SF 732,394 732,394
Senior Center 14,781 SF 3,859,211 3,859,211
Museum 18,924 SF 5,129,027 5,129,027
Subtotal Direct Costs 732,394$ 3,859,211$ 5,129,027$ 9,720,632$
Building Permit 0.45%3,296 17,366 23,081 43,743
Plan Check Fee (65% of permit) 65.00%2,142 11,288 15,002 28,433
Fire Department/Misc Permits 0.10%732 3,859 5,129 9,721
Use Tax - N/A 0.00%- - - - Excluded
738,564$ 3,891,725$ 5,172,239$ 9,802,529$
Liability Insurance 0.60% 4,431 23,350 31,033 58,815
Builders Risk Insurance 0.00% - - - - By Owner
Performance and Payment Bond 0.00%- - - - Assume Not Required
742,995$ 3,915,075$ 5,203,273$ 9,861,344$
Design Contingency 10.00% 73,856 389,172 517,224 980,253
Estimating Contingency 5.00% 37,150 195,754 260,164 493,067
Construction Contingency 3.00% 22,290 117,452 156,098 295,840
876,292$ 4,617,454$ 6,136,759$ 11,630,504$
Construction Fee 4.00% 35,052 184,698 245,470 465,220
- - - -
4 Schematic Budget Total 911,343$ 4,802,152$ 6,382,229$ 12,095,724$
SF 33,705 14,781 18,924 33,705
Cost per SF 27.04$ /324.89$ //337.26$ /358.87$ /SF
We have assumed both projects to run cuncurrently
We have not included the following:
Tap and Development Fees
Hazardous material testing and removal
Prairie Dog Removal
Cost of Electric, and Gas Usage, to be paid by owner
Builders Risk insurance
Payment and Performance Bond
Use or prepaid taxes
All third party testing services
Costs for Furniture, Fixtures, and Equipment (FF&E)
Design costs
Desc Quan Un Total $/Un
Estes Park GC's 33,075 SF
General Requirements SF
Administrative Requirements 41 WK 516,389 12,594.80
Temporary Facilities and Controls 41 WK 81,504 1,987.90
Execution Requirements 41 WK 134,501 3,280.50
Total General Requirements SF 732,394 22.14
Total Estes Park GC's 33,075 SF 732,394 22.14
Museum Building 18,294 SF
Substructure 18,924 SF
Footings 2,226 SF 46,746 21.00
Pad Footings 250 SF 6,250 25.00
Grade Beams - 6' and under 2,968 SF 81,620 27.50
Slabs on Grade 18,924 SF 105,974 5.60
Total Substructure 18,924 SF 240,590 12.71
Structure 18,924 SF
Mechanical Pads 124 SF 1,612 13.00
Structural Steel 56 TN 276,148 4,931.20
Miscellaneous Iron 1 LS 11,962 0.60
Wood Framing 27,082 SF 134,742 5.00
Total Structure 18,924 SF 424,464 22.43
Exteriors 18,924 SF
Exterior Walls--Framed 15,082 SF 557,956 37.00
Exterior Windows 886 SF 92,952 104.90
Exterior Doors 5 EA 12,200 2,440.00
Roof Coverings 12,458 SF 347,559 27.90
Roof Hatches 1 EA 800
Roof Blocking LS
Total Exteriors 18,924 SF 1,011,467 53.45
Interiors 18,924 SF
Winter Condition Allowance 18,294 SF
Masonry Partitions 2,830 SF 43,582 15.40
Drywall Partitions 925 LF 52,120 56.30
Single Door & Frame 20 EA 26,000 1,300.00
Double Door & Frame 3 PR 6,600 2,200.00
Interior Windows 500 SF 18,900 37.80
Wall Finishes 1,110 SF 12,785 11.50
Floor Finishes 18,294 SF 52,528 2.90
Ceiling Finishes 18,294 SF 127,091 6.90
Miscellaneous Painting & Caulking 18,294 SF 13,721 0.80
Systems Summary Report
City of Estes Park
Senior Center and Museum Project # 13P0132
May 8, 2013
- 2 -4:31 PM
Desc Quan Un Total $/Un
Systems Summary Report
City of Estes Park
Senior Center and Museum Project # 13P0132
May 8, 2013
Total Interiors 18,924 SF 353,325 18.67
Equipment and Furnishings 18,924 SF
Visual Display Boards 1 LS 2,500 0.10
Acoustical Wall Treatment SF 3,960 0.20
Toilet Partitions and Accessories 1 LS 16,000 0.80
Identifying Devices 1 LS 4,731 0.20
Fire Extinguisher & Cabinets 1 LS 1,500 0.10
Relocatable Partitions 480 SF 24,000 50.00
Kitchen/ Residentual Equipment 1 LS 3,900 0.20
Window Treatments 1 LS 2,215 0.10
Millwork 1 LS 60,520 3.20
Storage System 1 LS 130,000 6.90
Total Equipment and Furnishings 18,924 SF 249,326 13.18
Mechanical 18,924 SF
Mechanical 18,924 SF 874,100 46.20
Fire Protection 18,924 SF42,579 2.20
Total Mechanical 18,924 SF 916,679 48.44
Electrical 18,924 SF
Electrical 18,924 SF410,356 21.70
Total Electrical 18,924 SF 410,356 21.68
Total Museum Building 18,294 SF 3,606,208 197.13
Museum Site 217,374 SF
Museum Sitework 217,374 SF
Earthwork 217,374 SF 422,352 1.90
Decorative Conc Paving 1,368 SF 10,944 8.00
Site Concrete Sidewalks 10,760 SF 60,980 5.70
Site Concrete Pole Bases 18 EA 9,000 500.00
Site Curb & Gutter 2,446 LF 35,467 14.50
Site Retaining Walls 3,485 SF 66,215 19.00
Storm Water Management 1 LS 20,000 0.10
Utility Services 1 LS 295,672 1.40
Asphalt Pavement 5,649 SY 142,665 25.30
Site Improvements and Amenities 1 LS 85,500 0.40
Landscaping & Irrigation 138,619 SF 333,104 2.40
Relocate Existing Structures 1 LS 40,920 0.20
Total Museum Sitework 217,374 SF 1,522,820 7.01
Total Museum Site 217,374 SF 1,522,820 7.01
- 3 -4:31 PM
Desc Quan Un Total $/Un
Systems Summary Report
City of Estes Park
Senior Center and Museum Project # 13P0132
May 8, 2013
Senior Building 14,781 SF
Substructure 14,781 SF
Footings 1,965 SF 41,265 21.00
Pad Footings 221 SF 5,525 25.00
Grade Beams - 6' and under 2,620 SF 72,050 27.50
Slabs on Grade 14,781 SF 82,774 5.60
Total Substructure 14,781 SF 201,614 13.64
Structure 14,781 SF
Mechanical Pads 66 SF 858 13.00
Structural Steel 22 TN 77,600 3,527.30
Miscellaneous Iron 1 LS 12,091 0.80
Wood Framing 14,781 SF722,860 48.90
Total Structure 14,781 SF 813,409 55.03
Exteriors 14,781 SF
Exterior Walls--Framed 15,082 SF 166,640 11.00
Exterior Windows 886 SF 175,776 198.40
Exterior Doors 5 EA 11,800 2,360.00
Roof Coverings 16,985 SF 189,489 11.20
Roof Blocking LS
Total Exteriors 14,781 SF 543,705 36.78
Interiors 14,781 SF
Winter Condition Allowance 14,781 SF
Masonry Partitions 3,600 SF 52,020 14.40
Drywall Partitions 758 LF 29,107 38.40
Single Door & Frame 20 EA 31,200 1,560.00
Double Door & Frame 3 PR 13,200 4,400.00
Interior Windows 732 SF 24,700 33.70
Wall Finishes 1,110 SF 18,970 17.10
Floor Finishes 14,781 SF 59,792 4.00
Ceiling Finishes 14,781 SF 74,817 5.10
Miscellaneous Painting & Caulking 14,781 SF 11,086 0.80
Coiling Door 1 EA 2,500 0.20
Total Interiors 14,781 SF 317,392 21.47
Equipment and Furnishings 14,781 SF
Visual Display Boards 1 LS 2,500 0.20
Acoustical Wall Treatment SF 3,960 0.30
Toilet Partitions and Accessories 1 LS 16,000 1.10
Identifying Devices 1 LS 3,695 0.20
Fire Extinguisher & Cabinets 1 LS 1,500 0.10
Relocatable Partitions 616 SF 30,800 50.00
Kitchen/ Residentual Equipment 1 LS 131,200 8.90
Window Treatments 1 LS 2,143 0.10
- 4 -4:31 PM
Desc Quan Un Total $/Un
Systems Summary Report
City of Estes Park
Senior Center and Museum Project # 13P0132
May 8, 2013
Millwork 1 LS 40,520 2.70
Total Equipment and Furnishings 14,781 SF 232,318 15.72
Mechanical 14,781 SF
Mechanical 14,781 SF 399,087 27.00
Fire Protection 14,781 SF 33,257 2.20
Total Mechanical 14,781 SF 432,344 29.25
Electrical 14,781 SF
Electrical 14,781 SF 393,887 26.60
Total Electrical 14,781 SF 393,887 26.65
Total Senior Building 14,781 SF 2,934,668 198.54
Senior Site 152,460 SF
Senior Center Site 152,460 SF
Earthwork 124,335 SF 227,702 1.80
Decorative Conc Paving 1,560 SF 12,480 8.00
Site Concrete Sidewalks 8,252 SF 47,186 5.70
Site Concrete Pole Bases 5 EA 2,500 500.00
Site Curb & Gutter 1,332 LF 19,314 14.50
Site Retaining Walls 5,430 SF 103,170 19.00
Storm Water Management 1 LS 15,000 0.10
Utility Services 1 LS 218,484 1.40
Asphalt Pavement 3,799 SY 96,250 25.30
Site Improvements and Amenities 1 LS 40,000 0.30
Landscaping & Irrigation 67,922 SF 142,457 2.10
Total Senior Center Site 152,460 SF 924,543 6.06
Total Senior Site 152,460 SF 924,543 6.06
Total Direct Costs 435,984 9,720,632 22.30
- 5 -4:31 PM
Anderson Hallas Architects, PCAnderson Hallas Architects, PC
715 14th Street715 14th Street
Golden, Colorado 80401 Golden, Colorado 80401
Page 1
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Eric Rose, Commander
Date: June 25, 2013
RE: Ordinance #9-13 Amending the Model Traffic Code – Parking & Speeding
Background:
Recently a parking issue was brought to staff’s attention where a single vehicle was
parking in multiple parking spaces and observed doing so by Estes Park Police Officers
and Community Service Officers. In researching the Model Traffic Code and Appendix
(revised June 12, 2012, effective July 15, 2012) this parking problem was not addressed
within the code. Information received from other municipalities within Colorado
indicated amendments were made to their respective Municipal codes to enforce
parking violations of similar occurrence (City of Ft. Collins Traffic Code 1205.5,
Obedience to angle parking sign or markings, Ord. 016, 2003 §1; Ord. 119, 2011, §11,
and City of Grand Junction Municipal Code 10.4.370, Parking where spaces are
designated, Ord. 4188, 3-5-08. Code 1994 § 36-38).
Also within the Town limits, it was discovered that there are areas where no speed limit
signs are displayed. This occurs in both commercial and residential locations. The
Model Traffic Code allows for a maximum of 25 miles per hour in any business district,
and 30 miles per hour in any residential district when no speed limit signs are posted.
Approval of Ordinance #09-13 will amend the Appendix of the Model Traffic Code to
address multi-spaced parking where parking spaces are designated, and adopt a lower
speed limit of 25 mph within all areas zoned residential within the Town of Estes Park
where no speed limit signs are posted.
Budget:
No budgetary impact.
Recommendation:
I move to approval/deny Ordinance #09-13.
POLICE DEPARTMENT Memo
ORDINANCE NO. 09-13
AN ORDINANCE AMENDING THE APPENDIX TO THE
MODEL TRAFFIC CODE, 2010 EDITION
WHEREAS, the Town of Estes Park adopted the Model Traffic Code for
Colorado Municipalities, Revised 2010, and the Appendix outlining local amendments to
the Code hereinafter referred to as the Model Traffic Code, by Ordinance 06-12 in 2012;
and
WHEREAS, it is necessary to amend the Appendix of the Model Traffic Code in
order to clarify parking where spaces are designated within Municipal Parking Lots and
define speed limits in any business district and residential areas where the speed limit is
not posted within the Town of Estes Park; and
WHEREAS, Section 31-16-207 C.R.S. provides that the Board of Trustees of the
Town may adopt these changes to the Appendix of the Model Traffic Code by this
Ordinance so long as the entire text of said amendments is set forth in this Ordinance;
and
WHEREAS, the Board of Trustees of the Town of Estes Park has determined
that it is necessary to amend the Appendix of the Model Traffic Code, in its entirety, as
more fully set forth herein.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF
THE TOWN OF ESTES PARK, COLORADO, as follows:
Section 1: The Appendix to the Model Traffic Code shall be amended with the
addition of the following:
PARKING PERMITTED - Parking Where Spaces are Designated - In areas
where parking spaces are designated by painted lines or other markings, no
vehicle shall; park within more than one designated parking space, park where
no parking space is designated, park in a space that is assigned or otherwise
designated for Town use.
SPEED LIMITS - Except when a special hazard exists that requires a lower
speed, or speed limit signs are present the following speed shall be lawful:
Twenty-five miles per hour in any residential district.
Section 2: The adoption of this Ordinance shall take effect and be enforced thirty
(30) days after its adoption and publication.
PASSED AND ADOPTED BY THE BOARD OF TRUSTEES OF THE TOWN OF
ESTES PARK, COLORADO THIS _____ DAY OF __________, 2013.
2
TOWN OF ESTES PARK
By: __________________________________
Mayor
ATTEST:
_______________________________
Town Clerk
I hereby certify that the above ordinance was introduced and read at a meeting of the
Board of Trustees on the day of , 2013, and
published in a newspaper of general publication in the Town of Estes Park, Colorado on
the day of , 2013.
Town Clerk
PUBLIC WORKS Memo
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Scott Zurn, PE, Public Works Director
Date: June 25, 2013
RE: L&P Bucket Truck Purchase
Background:
The 2012 Vehicle Replacement budget included $230,000 for the replacement of the Light &
Power bucket truck. The funds were not rolled over into the 2013 budget. With a six-to-twelve-
month lead time, the expenditure will happen in 2014; however, the funds must be reallocated
this year to place the order. The funds were escrowed solely for this equipment so the
purchase will not impact other Town operations or purchases.
In early 2012, the engine of the bucket truck was overhauled to extend its use until a purchase
was made. Staff went to bid in 2012 and Bruckners Truck Sales – Mack Trucks met the
specifications and budget amount needed to replace the truck, but while making plans to build
the truck it was found they could not meet weight requirements regulated by Federal and State
specifications.
Three vendors were contacted for quotes:
Altec:
2014 Altec Freightliner:
Trade in:
Total Cost:
$239,955
$ 20,000
$219,955
Hi-Ranger: No bid
Versalift: No bid
Budget:
Vehicle Replacement budget: $230,000
2014 Altec Freightliner: $239,955
Trade in: -$ 20,000
Total Cost of Purchase: $219,955
Recommendation:
Staff recommends the purchase of the 2014 Altec Freightliner for the price of $219,955.
If approved, it will be added to the annual Supplemental Budget Appropriation Resolution
brought forward each December.
Sample Motion:
I move for the approval/denial of the purchase of the 2014 Altec Freightliner for the price of
$219,955.
Community Development Memo
To: Honorable Mayor Pinkham
Board of Trustees
Town Administrator Lancaster
From: Phil Kleisler, Code Compliance Officer/Planner
Date: June 25, 2013
RE: Woodland Heights Fire – Extension to Permitting Period for Non-
Conforming Structures
Background:
This is a request to extend the permitting period for nonconforming homes and
structures destroyed by the Woodland Heights Fire. In June, 2012, a fire spread
through the Woodland Heights area destroying twenty-four (24) homes and damaging
four (4) others. As of June 18, 2013, Planning staff have received seventeen (17)
applications to rebuild homes destroyed by the fire.
Per Section 6.6 of the Estes Valley Development Code (EVDC), owners of legal
nonconforming buildings or structures destroyed by the fire have one (1) year to obtain
a building permit to rebuild the same nonconforming structure. Common examples of
nonconforming structures are those that encroach into the building setback. Staff
recommends that this one-year permitting period, set to expire on June 23, 2013, be
extended to July 30, 2015.
This resolution is modeled after the Larimer County High Park Fire Rebuilding Program.
All but one of the homes are located outside Town limits. Larimer County Board of
Commissioners unanimously voted to approve this resolution on June 17, 2013.
Budget:
The proposed resolution provides that if necessary, Board of Adjustment fees shall be
waived. If each of the remaining seven (7) lots rebuild and require a variance, the total
would be $3,500. None of the homes that have submitted a building permit application
have required a variance.
Planning Commission Recommendation:
PLANNING COMMISSION FINDINGS AND RECOMMENDATION: On Tuesday May
21, 2013, the Estes Valley Planning Commission held a public hearing to discuss the
Woodland Heights Fire Rebuilding Extension.
The Planning Commission voted unanimously to recommend APPROVAL of the
proposed resolution to extend the permitting period for nonconforming structures
damaged or destroyed by the Woodland Heights Fire to July 30, 2015. CONDITIONAL
TO:
Deletion of one sentence in the proposed resolution:
1. Section 4, Subsection 2:
Rebuilding nonconforming buildings and structures. The timeline to
rebuild legal nonconforming buildings and/or structures destroyed by the
Woodland Heights Fire is hereby extended to July 30, 2015. The
property owner shall submit a complete building permit application by
July 30, 2015. The building or structure may only be rebuilt in the same
location, size and character as the original building or structure unless
the Estes Park Community Development Director determines that the
existing site conditions make such location, size or character impractical
or unnecessary.
Based on these findings staff recommends APPROVAL of the proposed extension of the
permitting period for nonconforming homes destroyed by the 2012 Woodland Heights Fire.
Sample Motion:
I move for the approval/denial of Resolution #13-13.
RESOLUTION NO. 13-13
A RESOLUTION ESTABLISHING AN EXTENTION TO THE
PERMITTING PERIOD FOR NONCONFORMING HOMES DESTOYED BY
THE WOODLANDS HEIGHTS FIRE
WHEREAS, on June 23, 2012 a fire in the Woodland Heights area in Estes
Park destroyed twenty-four (24) residential homes; and
WHEREAS, the Estes Park Board of Trustees wish to assist fire survivors
in their rebuilding efforts by offering additional flexibility through amendments to
adopted land use regulations, including modified permitting and approval
procedures; and
WHEREAS, full imposition of current regulations may create additional
distress and hardship for existing residents and property owners in the Estes
Valley affected by the Woodland Heights Fire; and
WHEREAS, the Estes Park Board of Trustees finds that owners of legally
established buildings, uses and structures in existence prior to the Woodland
Heights Fire may desire to rebuild and/or continue their uses in the same manner
that such structures and uses have historically existed; and
WHEREAS, rebuilding is not anticipated to generate new traffic once
construction is complete; and
WHEREAS, the rebuilding program imposed by this Resolution is a
reasonable and sufficient length in time to allow existing residents affected by the
Woodland Heights Fire to apply for and obtain building permits or other approvals
from the County.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES
OF THE TOWN OF ESTES PARK as follows:
Section 1. Upon the adoption of this Resolution, a Woodland Heights Fire
Permitting Extension is hereby approved in accordance with the provisions set
forth herein.
Section 2. The Woodland Heights Fire Permitting Extension ("Extension")
shall be effective for structures that have burned or have been damaged beyond
repair in the Woodland Heights Fire Area, as shown on the map attached as
Exhibit A ("Area"). The Extension shall commence on June 25, 2013 and
conclude on July 30, 2015, unless this Resolution is sooner repealed or duly
extended by action of the Board of Trustees.
Section 3. All buildings and structures located in the Woodland Heights
Fire Area (Exhibit A), and legally constructed prior to June 23, 2012, are eligible
for the Woodland Heights Fire Permitting Extension. Structures constructed
without prior approval or not legally constructed may be eligible if they meet the
requirements listed in Section Five of this Resolution and are approved by
Larimer County and the Town of Estes Park. All required application materials for
participation in the Extension must be filed with Larimer County and the Town of
Estes Park prior to the expiration of the Extension.
Section 4. For the duration of the Woodland Heights Fire Permitting
Extension, Larimer County and the Town of Estes Park will apply the following
review and approval processes in the Area in lieu of those set out in the Estes
Valley Development Code:
1. Documentation of a nonconforming building, structure or use. Residents
may request a determination from the Estes Park Community
Development Department that a building, structure or use is or is not a
legal nonconforming building, structure or use. The property owner is
responsible for providing sufficient evidence to establish the size and date
on which the structure was constructed or the use was established. The
Larimer County Community Development Department and the Estes Park
Community Development Department will assist in researching applicable
records and reviewing the information provided by the property owner,
including but not limited to:
• Historical records and photos showing when a use/building was
established.
• Records of the County Assessor.
• Records of the Community Development Departments.
• Description of the use (type, size, volume, frequency, hours of
operations, etc.).
• Certification showing whether the use/building has been in continuous
operation since established and up until the time of the fire.
• Other records as deemed appropriate by the Larimer County or Estes
Park Community Development Directors.
2. Rebuilding nonconforming buildings and structures. The property owner
shall submit a complete building permit application by July 30, 2015. The
building or structure may only be rebuilt in the same location, size and
character as the original building or structure unless the Estes Park
Community Development Director determines that the existing site
conditions make such location, size or character impractical or
unnecessary.
3. Reestablishing a nonconforming use. The timeframe to reestablish a
nonconforming use destroyed or affected by the Woodland Heights Fire is
hereby extended to July 30, 2015.
4. Setback requirements. Replacement buildings and structures shall meet
current setback requirements unless the Estes Park Community
Development Director determines that the existing site conditions make
such location impractical or unnecessary. The Estes Park Community
Development Director shall be authorized to approve a variance of up to
50% of the current setback requirements upon finding the following criteria
have been met or determined to be inapplicable:
A. There are special circumstances or conditions, such as exceptional
topographic conditions, narrowness, shallowness or the shape of
property, or other extraordinary and exceptional situation or
condition of such piece of property, that are peculiar to the land or
structure for which the variance is requested;
B. The strict interpretation and enforcement of the provisions of the
code would cause an unnecessary and undue hardship;
C. Granting the variance will not result in a substantial adverse impact
on other property in the vicinity of the subject land or structure;
D. For cases that require a variance, associated fees shall be waived.
Section 5. For the duration of the Extension the Town of Estes Park may
consider requests on a case by case basis to rebuild a building or structure(s)
that may have not been legally permitted or constructed. As part of the Review
process, Town Staff will visit the site and complete a public safety overview. The
destroyed building or structure may be allowed to be replaced upon approval of
the Estes Park Community Development Director if the following conditions are
met or are determined to be not applicable:
A. Access roadway is useable and access location does not impact
function and safety of public roadways.
B. Adequate drainage is provided and approved by the Larimer County
Engineering Department and/or the Estes Park Public Works
Department.
C. Adequate water and sewer provisions exist or can be provided and
approved by the appropriate agencies.
D. Structures are located in a manner that mitigates to the maximum
extent practicable the impacts from natural hazards, including but
not limited to flood, fire damage, unstable soils and geological
hazards.
E. The proposed building or structure will not result in a substantial
adverse impact on other property in the vicinity of the subject
property.
F. Any areas of significant concern as identified by the Estes Park
Community Development Director will be addressed at a public
hearing before the Board of County Commissioners.
Section 7. Should any one or more sections or provisions of this
Resolution be judicially determined to be invalid or unenforceable, such
determination shall not affect, impair or invalidate the remaining sections or
provisions of this Resolution, it being the intent of the Board that such invalid or
unenforceable provisions are severable.
Section 8. For the duration of the Program, in the event of any
inconsistency between the Resolution and any other Larimer County land use
regulation, this Resolution shall control.
PASSED AND ADOPTED this ___day of ___________________, 2013.
_____________________
Mayor
ATTEST:
_____________________
Town Clerk
I, Jackie Williamson, Town Clerk of the Town of Estes Park, Colorado, do
hereby certify that the above is a true copy of Resolution No. 13-13 of the Town
of Estes Park on file in my office as part of the official records of the Town of
Estes Park, Colorado which are in my custody. _____________________
Jackie Williamson
E
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1625
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756
791
695
1701
1706
591
1621
1271
1671
1660
641
771
709
721
761
1420
1420
1464
795
780
732
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681
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575
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770
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701
830
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565
753
760
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820
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1460
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810
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725
1418
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14611481
1221
1270
1665
535
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HIGH DR HEI
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HIGHWAY 36
RANGE VIEW RD
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SUNRISE LN
HIGHVIEW CT
0 130 260Feet
1 in = 250 ft ±Town o f Estes ParkCommunity DevelopmentExhibit A Map
Printed: 5/9/2013Created By: Phil Kleisler
Project Site
Zoning
Town Boundary
Parcels-Larimer
Project Name:Project Description:
Petitioner(s):Parcel ID Number(s):Location/Address:
Woodland Heights Fire Building ExtensionExtension of rebuilding period for nonconforming homes/structures.Staff InitiatedMultiple Woodland Heights area, north of High Drive
LAKE ESTES
Site
Vicinity Ma p
E
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A
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570
1281
560
724
660
700
800
521
850
755
671
650
799
660
731
640
851
881
751
550
541
1250
551
671
611
658
680
530
610
880
630
1235
1454
680
1625
1611
700
741
756
791
695
1701
1706
591
1621
1271
1671
1660
641
771
709
721
761
1420
1420
1464
795
780
732
1466
621
779
1441
751
681
1400
1484
575
641
1401
1436
748 1431
1479
860
716
540
767
15611573
1439
831
560
1591
796
1406
1471
1641
1447
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788
1375
785
739
1601
740
1437
1681
1440
770
1241
800
701
830
761
550
821
1541
731
840
565
753
760
743
727
820
1415
1460
1521
749
1480
1430
1631
1424
750
811
1421
1441
1661
810
790
725
1418
737
1412
14611481
1221
1270
1665
535
680
749
760
HIGH DR HEI
NZ PKWYLARKSPUR RDCOLUMBINE DRBLUEBELL DR
HIGHWAY 36
RANGE VIEW RD
N
A
R
C
IS
S
U
S
D
R
SUNRISE LN
HIGHVIEW CT
0 130 260Feet
1 in = 250 ft ±Town o f Estes ParkCommunity DevelopmentExhibit B Map
Printed: 5/9/2013Created By: Phil Kleisler
Project Site
Zoning
Town Boundary
Parcels-Larimer
Project Name:Project Description:
Petitioner(s):Parcel ID Number(s):Location/Address:
Woodland Heights Fire Building ExtensionExtension of rebuilding period for nonconforming homes/structures.Staff InitiatedMultiple Woodland Heights area, north of High Drive
LAKE ESTES
Site
Vicinity Ma p
Woodland Heights Fire: Impact AreaWoodland Heights Fire Rebuilding Extension; Estes Park Board of Trustees, June 25, 2013
Woodland Heights Fire: Impact AreaWoodland Heights Fire Rebuilding Extension; Estes Park Board of Trustees, June 25, 2013
Proposed Resolution• If home/structure was legally non-conforming, applicant may apply for a gyg, pp ypp ypermit within one year to rebuild in the same location, size and character as the original home/structure •Extends permitting periodfor nonconforming homes and structures to July•Extends permitting period for non-conforming homes and structures to July 30, 2015 • Modeled after the High Park Fire Rebuilding Program• Community Development Director may approve a setback variance of up to 50%• If needed, variance fees are waived Woodland Heights Fire Rebuilding Extension; Estes Park Board of Trustees, June 25, 2013
Proposed Resolution•May 21: Estes Valley Planning Commissionyyg• June 17: Larimer County Board of Commissioners•June 25: Estes Park Board of Trustees•June 25: Estes Park Board of Trustees Woodland Heights Fire Rebuilding Extension; Estes Park Board of Trustees, June 25, 2013