Adopted - Metro Parks Tacoma 2021-2022 Biennial Budget by Metro Parks Tacoma

METROPOLITAN PARK DISTRICT OF TACOMA

2021-2022 BIENNIUM

OPERATING & CAPITAL BUDGET Fiscal Years January 1, 2021–December 31, 2022

Oak Tree Park

MetroParksTacoma.org

2021-2022 BIENNIUM

OPERATING & CAPITAL BUDGET

Metropolitan Park District of Tacoma Established in 1907, by a vote of the people as a special purpose district responsible for parks and recreation programs. The District’s jurisdiction includes the City of Tacoma, the areas of Browns Point and Dash Point, and Northwest Trek Wildlife Park in Eatonville. The District is governed by a five member Board of Park Commissioners who are elected by voters in Tacoma and parts of unincorporated Browns Point and Dash Point to serve six-year terms. The Executive Director is appointed by the Park Board as the agency’s chief executive officer who in turn appoints the organization’s Directors and Officers.

Submitted by Shon Sylvia, Executive Director Metropolitan Park District of Tacoma 4702 South 19th Street Tacoma, Washington 98405-1175

Preface

LEANING IN TO CHANGE Responding Locally to the Global Pandemic While Addressing Systemic Racism

COVID-19 and events of 2020 placed a high human cost not only on our nation, but around the world.

Many unknowns remain as we focus on recovery and determine how best to provide essential services and manage the necessary infrastructure to promote and protect community health, well-being, and support the resiliency of our people and our community. Metro Parks Tacoma has not been alone in experiencing severe budget shortfalls and layoffs of part-time and full-time staff and salary reductions of remaining full-time staff. As public park and recreation agencies reopen with new guidelines and programming resumes with physical distancing and smaller participant-to-instructor ratios, operational budgets will continue to be negatively impacted. The need for flexibility and adaptation will be key in 2021.

Some park and recreation agencies will not survive the next five years. Others will be reduced to a shell of their former model or absorbed by local government consolidation. Agencies who do survive will focus on essential services, trim down expenses and programming, incorporate virtual programming, identify new revenue sources, and double-down on partnerships with neighboring agencies and those previously identified as competitors.

As we recover in the next few years—Metro Parks is abandoning the question, “When do we return to normal?”

We are taking this rare opportunity to reimagine what a fairer and less vulnerable community might look like. We will redefine our parks and recreation system and rethink equity in parks, programs, and place-making that better reflect the totality of the community whom we serve.

This 2021-22 biennial budget and budget development process reflects that commitment.

Honorable Board of Park Commissioners: Our 2021-2022 Budget development process and recommendations are without question unlike any in the District’s history. During the nine months leading up to the adoption of the biennial budget our staff has been triaging agency operations in response to the evolving needs of our community brought on by the COVID-19 pandemic. We have refocused resources to ensure that all in our community have continued access to safe and socially responsible parks and recreational experiences as we all adapt and stabilize our lives in the midst of the pandemic. The outbreak in March has impacted every aspect of our operations. And we know we must remain flexible to continue to address unprecedented community needs, evolving throughout our transition to recovery. The pandemic created new and urgent needs within our community which we have collaborated with other public and non-profit partners to address. Together with a host of community partners we swiftly stood up emergency responder camps in April, providing those serving us on the frontline with peace of mind that their children would be cared for in a safe, sanitized, socially-distanced, yet fun and caring environment while they took care of our community. This prepared our team to be ready to step forward with options for young children whose parents work outside the home as schools went to a remote learning model this fall. We have worked to meet escalating needs of unsheltered community members in partnership with the City of Tacoma and Tacoma Public Schools. In collaboration with the City, we opened our doors at Eastside Community Center this summer to offer respite for those afflicted by the unhealthy air quality from this summer’s wildfires. And, when temperatures fell below freezing, we supported the City’s operation of the center once again as they offered short-term accommodations to safely ride out the frigid conditions. We will continue to partner in supporting unprecedented and evolving community needs as we help our community emerge from this crisis in the months ahead of us. Through our partnership with Tacoma Public Schools, young students who have no home in which to learn receive access to the educational and nutritional resources they need to overcome remote learning barriers through our McKinney-Vento Camps. We will never have enough resources to offer every program or service that we wish to provide. But, 2020 has accentuated that partnership, adaptation, and true collaboration are the foundation on which we must build as we lean in to the changes that lie ahead of us. This budget reflects a renewed commitment and a reimagined approach to engaging our community as they help inform, guide, and influence how we serve them. We are working diligently to amplify the voices of those who are often underrepresented and whose needs go unheard and unaddressed. The Three Pillars of Sustainability: social, environmental, and financial continue to guide our decision-making. Recommended allocations to each department are rooted in leadership’s understanding and personal commitment to the Board’s and my shared priorities of Racial Equity, Access & Inclusion, Health & Wellness, Conservation, Partnerships and Engagement. Regards,

Executive Director Metro Parks Tacoma

DISTRICT LEADERSHIP

Pictured from left to right: Aaron Pointer, Erik Hanberg, Tim Reid, Andrea Smith, Jessie K. Baines Jr.

Board of Park Commissioners Expiration of Term Tim Reid President December 31, 2025 Erik Hanberg Clerk December 31, 2023 Aaron Pointer Commissioner December 31, 2025 Andrea Smith Commissioner December 31, 2023 Jessie K. Baines, Jr. Commissioner December 31, 2021

Executive Leadership Shon Sylvia Jennifer Bowman Peter Mayer Marina Becker Hollie Rogge Joe Brady Alan Varsik Rick Dietz Sarah Oliver Deborah Terwilleger Erwin Vidallon Sandra Eliason Marty Stump

Executive Director Executive & Board Administrative Assistant Intergovernmental Affairs Director of Parks & Recreation Deputy Director, Community Parks & Programs Deputy Director, Regional Parks & Attractions Director of Zoological & Environmental Education Deputy Director, Northwest Trek Wildlife Park Deputy Director, Point Defiance Zoo & Aquarium Director of Business Administration & Planning Chief Financial Officer Acting Chief Marketing & Communications Officer Chief Planning Officer

TABLE OF CONTENTS

DISTRICT OVERVIEW

Budget in Brief....................................................................................................................... 1 Three Pillars of Sustainability...................................................................................................2 Park Locations & Features......................................................................................................6 System at a Glance...................................................................................................................7 BUDGET DEVELOPMENT

2021-2022 Budget Introduction...............................................................................................9 Board & Executive Director’s Priorities...................................................................................11 Budget Assumptions & Drivers..............................................................................................12 Career Personnel Summary..................................................................................................14 Cost Recovery Policy.............................................................................................................15 Budget Outreach & Public Engagement................................................................................16 AGENCY BUDGET & DEPARTMENT HIGHLIGHTS

6-YEAR Revenue Forecast..................................................................................................20 All Funds Distribution..............................................................................................................21 Operating Revenue Comparisons..........................................................................................22 Operating Expense Comparisons...........................................................................................22 District Organizational Functions............................................................................................23 Office of the Executive Director & District Work Plan.............................................................24 • Parks & Recreation Department.................................................................................26 • Zoological & Environmental Education Department.......................................................28 • Business Administration & Planning Department.........................................................30 Capital Improvement Program...............................................................................................32 • 2014 Park/Zoo Bond Update........................................................................................33 • 2021-2022 Capital Budget Drivers & Highlights............................................................... 36 • 2-Year Capital Improvement Program Project Locations .............................................38 APPENDIX

General Information................................................................................................................43 Fund Summaries....................................................................................................................49 Financial Policies....................................................................................................................57 Glossary................................................................................................................................67

2021-2022

METRO PARKS TACOMA

Adaptation and Resiliency

Shon Sylvia Executive Director | METRO PARKS TACOMA Metro Parks ended 2019 on top of the world. We had celebrated the transformation and grand opening of a former Superfund site into a magnificent waterfront destination that summer. That was followed by the announcement that our agency had earned re-accreditation from CAPRA - the Commission for Accreditation of Parks & Recreation Agencies. We remain part of an elite group of 172 CAPRA accredited agencies nationwide. And, to cap off the year, the District was awarded the highest honor within the parks and recreation industry, the prestigious NRPA Gold Medal Award. We continued that unparalleled momentum as we cut the ribbon on a new Mobile Teaching Kitchen on March 7, 2020. Funded by our partners at Regence/ Blue Shield, the innovative mobile classroom was created to help us begin new programs uniquely accessible to community members living in neighborhood food-deserts. We are excited to launch new programs teaching healthy cooking and lifestyle choices. Our momentum was unlike anything we’d previously experienced. Then, less than two weeks after we celebrated that ribbon-cutting, the COVID-19 pandemic took hold of our nation and upended our world. COVID-19 has taken a significant toll on our nationallyrecognized parks and recreation agency.

2021-2022 DISTRICT OVERVIEW

Nearly 43 percent of our operating budget is derived from earned revenues - from memberships, rentals, program and admission fees, sponsorships and grants. The resources to generate those were either shut down completely or reduced to a fraction of their normal operations in order to slow the spread of COVID-19. We had to take drastic measures to avoid a projected $19.2 million revenue loss brought on by the pandemic. We lost 14 percent of our career workforce and more than 500 dedicated part-time employees. Today we have 51 percent of those award-winning staff members that we had prior to the start of the pandemic. Adapting to meet new community needs Now, more than ever before, our parks have become the needed escape where the community seeks physical, mental and emotional well-being. The community has also looked to us to partner with other public and non-profit agencies to address new challenges - like safe, accessible and equitable distance learning opportunities for unhoused youth. And childcare resources for families juggling remote schooling with work obligations. We’ve worked with Tacoma Public Schools to ensure that children experiencing homelessness are not set even further behind because they have no access to a stable learning space where they have access to technology. We are in a rare time in which we must constantly assess our community’s needs and align our agencies in collaboration to achieve communitywide solutions that address urgent issues in real time as they arise. Our budget approach is designed to address an anticipated $10 million revenue gap while responsively and responsibly helping our community persevere and recover from the impacts of COVID-19.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 1

THREE PILLARS OF SUSTAINABILITY STRATEGIC PLAN SUMMARY

The following section introduces the Three Pillars of Sustainability and the associated strategic goals for Metro Parks Tacoma’s Strategic Master Plan given all the technical research conducted throughout the planning process.

PEOPLE: THE SOCIAL PILLAR OF SUSTAINABILITY

VISION “Metro Parks Tacoma will inspire our community and achieve equity in our parks, programs, service delivery, decision-making, and community engagement.” P1. Ensure MPT’s workforce reflects the community it serves.

a. Mandate that every employee receives cultural competency & equity training as part of their annual development program. b. Leverage all available tools and techniques to improve ethnic and gender diversity at MPT.

P2. Identify and eliminate barriers that perpetuate racial, economic and gender inequality and provide opportunity and advancement for all District residents.

a. Adopt a 10-minute walk level of service standard for MPT. b. Develop a MPT Equity Action Plan that outlines specific actions and efforts. These efforts shall focus both internally as an organization, and externally in terms of how MPT serves the community. c. Use the Park and Facilities Level of Service Plan (2018) to identify District areas with the greatest “unmet need” for facilities and park amenities. d. As part of the Park and Facilities Level of Service Plan (2018), investigate the boundaries of MPT’s current planning quadrants to better align with neighborhood demographics. e. As part of the Parks and Facilities Level of Service Plan (2018), investigate the need to nurture/develop partnerships with groups to provide cultural services and/or a community center in each planning area throughout the District. f. Assist with interjurisdictional efforts to identify and pursue public investment strategies with partner agencies to identify parcels of land that have potential to fill service gap areas.

P3. Continue to offer comprehensive programs and facilities in a data-driven, equitable and needs-based manner to Tacoma’s citizens in all three adopted MPT Mission Led Areas. In accomplishing this work, priority shall be given to underserved populations, with a focus on children.

a. Implement actions identified in the 2016 update to the MPT Mission Led Comprehensive Program Plan (MLCPP). b. Leverage the MPT investment in its GIS expertise to develop the 2018 MPT Parks and Facilities Level of Service Plan (LOS), which will analyze MPT’s physical asset distribution throughout the District. Ensure that this plan also includes a six-year prioritized action plan to inform MPT and partner agency CIPs, budgets, and work plans. c. Coordinate with the Tacoma Public School District (TPS) and align approach and outcomes in regard to the Whole Child Initiative and other strategic planning efforts as they relate to social and emotional learning for children. d. Revise the MPT Strategic Planning Framework to create a MPT Comprehensive Master Plan that combines this master plan, MLCPP, LOS, and their associated action plans into one document. e. Regularly consult the Statewide Comprehensive Outdoor Recreation Plan (SCORP) and related web-based tools to assess changing local and statewide needs and trends, shifting demographics and opportunities to pursue innovative projects with regional appeal.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 2

P4. Expand MPT’s presence in our community to address physical, cognitive, and behavioral health needs and priorities; reduce health disparities and improve the Tacoma community’s health.

a. In order to enable MPT to participate in improving public health, develop and implement programs and services with partners that are consistent with the Pierce County Community Health Improvement Plan and the Regional Health Improvement Plan (RHIP). b. Incorporate “Health in All Policies” approaches to address social determinants of health, the key drivers of health outcomes and inequities. Ensure decision makers are informed about the health, equity and sustainability consequences of various policy options. c. Pursue advocacy opportunities for parks and recreation with the Pierce County Accountable Communities of Health, Optum Pierce Behavioral Health Organization and others to improve health outcomes, increase resiliency and provide greater social connections for improved wellness and happiness.

P5. Assume a key leadership role in the City of Tacoma’s multi-modal transportation efforts to provide citywide connections in order to increase access to MPT parks and facilities.

a. Adopt and move toward the Tacoma Mobility Plan goal of, “Promote healthy lifestyles by offering improved opportunities for active living for people of all abilities through the development of robust pedestrian, bicycle, and transit networks, including bikeways, sidewalks, and linear parks.” b. Merge MPT programming and capital development efforts with regard to “safe routes to parks” with the City of Tacoma and Tacoma School District’s Safe Routes to Schools Program.

P6. Continue to ensure favorable public perception of MPT’s brand, business practices, processes, and policies.

a. Create a brand campaign that reinforces the MPT brand. Outputs of this effort could include “Community Impact Reports” that include the new Districtwide Performance Measures identified in this plan. b. All adopted Districtwide Performance Measures must be consistently tracked and measured in order to determine trends, trajectories and program effectiveness. c. Organize and align all patron and user-intercept surveys in order to synchronize collection methodologies and centralize data availability. d. Enhance audience appreciation (brand, paradigm) of applied animal welfare and conservation activities of all District zoological and sustainability management operations.

P7. Continue to invest in technology in the ever-changing digital connectivity space as a baseline effort to improve customer service.

a. Strategically install IT infrastructure to both improve park/facility experiences (e.g., wireless services, charging stations etc.) and allow MPT to measure usage of park/facility amenities. b. Upgrade the external website and focus on the advancement of appropriate mobile technologies for both staff and customers. c. Partner with NRPA to launch the Park Path mobile application. d. Work internally and externally to build a database warehouse at MPT that has capacity to interface with an MPT Customer Loyalty Program that serves the entire District.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

CONSERVATION: THE ENVIRONMENTAL PILLAR OF SUSTAINABILITY VISION “Metro Parks Tacoma will advance sustainability, livability, and overall community resiliency by building a community for both current and future needs.” C1. MPT will become a recognized regional leader in sustainable practices including green infrastructure improvements, conservation, environmental education, and biodiversity.

a. Continue to advance MPT’s “urban canopy” goal for the District while articulating and communicating the financial and environmental impact that healthy and accessible urban greenspaces have on the Tacoma community. Increase collaboration with City of Tacoma (COT) and other partners to enhance urban canopy throughout Tacoma. b. Continue to advance the restoration of MPT-owned and managed natural areas. Improve public access to all natural areas where feasible; seek to enhance both efficiency of governance and public access to natural areas through new partnerships for management and maintenance of public lands. c. Partner with the City’s Environmental Services Department and the Tacoma Public Utilities to identify opportunities for biosolid, wastewater and alternative energy programs. d. Identify and allocate the appropriate labor resources to own, manage, track and communicate all goals and objectives identified in the MPT Environmental Sustainability Plan. e. Continue to expand conservation focused programming and operational practices throughout all MPT operations and partner organizations where appropriate, such as TPS. f. Re-frame and enhance the approach to storytelling by expanding the MPT narrative to reach behind-the-scenes and highlight the ‘why’ behind our conservation actions to further connect, inspire, and ultimately facilitate action in our community. g. Develop and implement a comprehensive Conservation Engagement Plan to better connect the community with animals through relevant, memorable and innovative experiences, inspire the community to love, celebrate and interact with nature and take action to sustain wild animals and wild places. h. Increase membership with regional/national organizations that support sustainability (e.g., U.S. Green Building Council) i. Evaluate/select appropriate park land/facility sustainability standards to use as benchmarks (e.g., sustainable sites/Salmon Safe, etc.).

C2. Build urban resilience. Increase the capacity of individuals, communities, institutions, businesses, and systems within Tacoma to survive, adapt, and grow no matter what kinds of chronic stresses and acute shocks they experience.

a. Implement, where feasible, recommendations from the City of Tacoma Climate Change Resiliency Study, including recommendations regarding the built environment, natural systems, and social systems. b. Develop and implement park, trail and facility master plans that address community resiliency goals and priorities; support and integrate the City’s Master Mobility Plan into MPT capital and program planning.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 4

FINANCIAL: THE ECONOMIC PILLAR OF SUSTAINABILITY VISION “Metro Parks Tacoma will prioritize fiscal responsibility and business development in an effort to prepare the agency for the future Tacoma.” F1. Prioritize maximizing organizational efficiency by eliminating waste, duplication, and redundancy.

a. Using the LEAN management framework, engage in a broad effort to conduct business process mapping for all administrative functions within the District. b. Maintain CAPRA accreditation for the District. c. Investigate District-wide realignment of staff in the areas of information technology, marketing, and other focus areas to reduce redundancy, leverage employee skill sets and increase overall efficiency. d. Explore opportunities to share subject matter experts (SMEs) between MPT departments and with partner organizations and vice-versa, including embedding staff with one another’s agency on a short-term or long-term basis.

F2. Enhance existing revenue streams wherever possible and add new revenue whenever feasible.

a. Create symbiotic partnership policies for public/public, public/non-profit, and public/private partnerships that include at a minimum: terms, expectations, partnership equity, measurable outcomes, and accountability procedures. b. Pursue opportunities to better align all of MPT’s supporting foundations—among other entities—and cultivate increased philanthropic support by continuing to target specific projects and opportunities for fundraising campaigns. c. Identify key relationships and work closer with physical and behavioral health organizations, including Pierce County Accountable Communities of Health (ACH) and Optum-Pierce Behavioral Health Organization (BHO) to identify funding opportunities. d. Pursue alternative revenue streams such as a Food & Beverage Tax or a Park Facility Impact Fee. Enhance/ leverage use of existing funding sources such as New Market Tax Credits and Community Development Block Grants.

F3. Prioritize and efficiently execute critical internal system upgrades/additions to MPT’s technology environment.

a. Point-of sale, facility booking, and program registration. b. Asset management and life cycle management. c. Content management and business process workflow.

F4. Ensure CIP processes are holistic and align with City, School District, and other partner agency philosophies.

a. The CIP should be an aligned effort (where applicable) with the City of Tacoma and Tacoma School District. b. The CIP implications from other planning documents (e.g., MLCPP) should be contained in one place.

F5. Strengthen the quality of existing parks and facilities while preparing for the future parks and recreation system. a. Adopt park classifications, definitions, and criteria (along with effective design principles/standards) to communicate how

the existing and future system will be managed. Additionally, consider adding a “school park” classification. b. Strengthen the quality, responsiveness, and accessibility of recreation programs through outreach that increases language access, registers more people from low-income neighborhoods, and increases inclusive and adaptive programming.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 5

PARK LOCATIONS & FEATURES 70 Public Parks 1

Alderwood Park

Alling Park

Baltimore Park

Browns Point Lighthouse Park

Browns Point Playfield

Center at Norpoint & pool

Charlotte’s Blueberry Park

China Lake Park

Cloverdale Park

Cummings Park

Dash Point Park & pier

DeLong Park

Dickman Mill Park

Eastside Community Center & pool

Fern Hill Park

Ferry Park

Franklin Park

Garfield Park

Hamilton Park

Heidelberg Davis Park

Irving Park

Jack Hyde Park

Jane Clark Park

Jefferson Park

Jerry Meeker Memorial

Julia’s Gulch

Kandle Park & pool

Les Davis Pier

Old Town Dock

Roosevelt Park

Vassault Park

Lincoln Heights Park Lincoln Park

Old Town Park

Ruston Way

Verlo Playfield

Optimist Park

Ryan’s Park

Wapato Hills Park

Peck Field

Sawyer Tot Lot

Wapato Park

Wright Park

30 31

Lots for Tots

Manitou Park

People’s Park

SERA Sheridan Park

Marine Park

People’s Community Center & pool

McCarver Park

Point Defiance Park

South Park

McKinley Park

Dune Peninsula at Point Defiance Park

Stanley Park STAR Center

Meadow Park Golf Course

53 26

Fort Nisqually Living History Museum

Metro Parks Tacoma Headquarters

Point Defiance Lodge & Visitors Center

Stewart Heights Park & Pool

Neighbors Park

Point Defiance Marina

Swan Creek Park

Norpoint Park

Point Defiance Zoo & Aquarium

North Slope Historic Park

Point Defiance Pagoda

Tacoma Nature Center

Northeast Tacoma Playground

Wilson Way - Pedestrian Bridge

Thea’s Park

Northwest Trek Wildlife Park

Titlow Park

36 43

Oak Tree Park

Puget Park

Oakland Madrona Park

Rogers Park

Ursich Park

Portland Avenue Park

77 26

Mountain bike trails

Titlow Lodge

83 26

Wapato Park Pavilion W.W. Seymour Botanical Conservatory Attraction Community Center

Park & Natural Area Playfield Pool/Sprayground Historic Building – Rental Unique Recreation Amenity Other

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SYSTEM-AT-A-GLANCE ASSETS

2,905

Parks & Recreation Properties

Total Acres

Community Centers

Association of Zoos & Aquariums (AZA) Accredited

Point Defiance Zoo & Aquarium

Seymour Conservatory

Pools

Fort Nisqually Living History Museum

Spraygrounds

Northwest Trek Wildlife Park

Tacoma Nature Center

Point Defiance Boathouse/Marina

87 mi.

Playgrounds

Trails

Meadow Park Golf Course

8.2

mi. Public Shoreline

PROGRAMS

Adaptive Recreation

Aquatics

Specialized Recreation

Sports

Summer Playground Program

Arts Programs

Summer Camps

Events

Fitness

Environmental Education

Fun Runs

Volunteers

Commission for Accreditation of Parks and Recreation Agencies (CAPRA) accredited since 2014.

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ORGANIZATIONAL GUIDANCE

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2018 Strategic Master Plan Update

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2016 Mission Led Comprehensive Plan

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CAPRA Accreditation Standards

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AZA Accreditation Standards

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AZA Species Survival Plan

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AAM Accreditation Standards

NON-PROFIT FUNDING PARTNERS

Advisory Councils • • • •

Active Lifestyles & Community Wellness Business & Responsive Agency Arts & Heritage Nature & Environment

AGENCY ACCREDITATIONS

Metro Parks Is one of only 3 park and recreation agencies in Washington and 172 nationwide to earn CAPRA accreditation. CAPRA is the only national accreditation of park and recreation agencies and is a valuable measure of an agency’s overall quality of operation, management, and service to the community. Agencies undergo a rigorous accreditation process every five years. Metro Parks Tacoma has been CAPRA accredited since 2014.

AZA-accredited zoos and aquariums are constantly evolving and standards are continuously being raised. Our zoos and aquarium must keep up with these changes to remain AZA-accredited and we go through a rigorous accreditation process every five years to affirm this commitment. Our zoos and aquariums have been continuously accredited by AZA for well-over a quarter-century - Point Defiance Zoo & Aquarium since 1983 and Northwest Trek Wildlife Park since 1985.

Fort Nisqually Living History Museum is one of ten history museums in Washington State that is fully accredited by the national American Alliance of Museums (AAM). Since 1906, AAM has provided advocacy, developed standards and promoted best industry practices. The Alliance accredits museum institutions for ten-year periods. AAM accreditation brings recognition to Fort Nisqually for its commitment to excellence, accountability, high professional standards and continued institutional improvement.

Metro Parks Tacoma | Adopted 2021-2022 Budget

METRO PARKS TACOMA

BUDGET DEVELOPMENT

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

2021-2022 BUDGET INTRODUCTION The District’s $115.5 million operating budget, plus an additional $49.8 million for capital projects, reflects a continued commitment to respond to community needs, and to ensure resources are prudently and strategically allocated to programs at the expected level of services. Like our basis for accounting, our basis for budgeting for all funds is modified accrual.

• Earned revenue and the COT contract for service for regional parks will be allocated to this operation, freeing up Property taxes to focus more on community assets within the general fund. • Point Defiance Park will be marketed holistically through a regional campaign.

The District’s General Fund and Enterprise Funds 6-year financial forecast identifies revenue and expenditure expectations that extend beyond the 2021-2022 biennial budget. The District aligns forecast assumptions with policies outlined in the Board’s Long Range Strategic Financial Plan, as well as the Board and Exec. Director priorities emphasized during budget formulation.

Organizational Shifts

Metro Parks faces the approaching budget development for the 2021-2022 biennium with tremendous uncertainty. The COVID-19 pandemic presents challenges to ensure we provide a safe environment for the community and our staff. The heightened importance of social distancing in gatherings, classes, programming, activities, attractions, and events will dictate the extent of economic impact. The COVID-19 pandemic presents challenges to ensure we provide a safe environment for the community and our staff. As a result, our revenue projection remains cautiously conservative due to these uncertainties. Compared to 2019-2020 budget levels, we are projecting a total operating budget funding shortfall of approximately $10 million, which equates to about an 8% reduction in total funds. The budget is set to maintain a 7% Fund Balance. Expanding our Enterprise Funds Running regional parks under an enterprise model by grouping earned revenue and sales tax in one work unit can promote and maintain long-term financial sustainability for a governmental agency. Among the advantages to this model are that if the fund turns a profit, its revenue can carry over to fund operations in the next fiscal year, and fees might decrease, or the additional resources can be reinvested into the enterprise. For example, the funds could be used for preventative maintenance or can be devoted to additional marketing, technology, or other business support needs in order to continue to maximize the enterprise’s bottom-line and not be reliant on general fund subsidies. Under the Regional Parks Enterprise Fund financing concept: • Regional Parks and facility operations will be managed more as a business unit. • Like ZEED, dedicated Pierce County sales tax will be directed to this regional operation—collected from park users residing outside the city limits versus only Tacoma residents.

We are flattening and repositioning the agency in preparation for 2021-2022. We have combined some leadership positions and departments, merging Planning & Development with Business & Innovation into a joint department called Business Administration & Planning. Additionally, Tacoma-Pierce County Public Health, City of Tacoma, Tacoma Public Schools and Metro Parks are leveraging resources to reduce costs and reimagining a more collaborative model for serving community needs in key areas. • Safety in parks, schools, libraries, and public spaces • Mental and behavioral health issues/disparities and other issues local governments are struggling to manage on their own. We are developing a program under intergovernmental affairs to support JMAC and to rethink public-public partnerships for a collective impact. Finally, we have moved on the recommendation to consolidate the resource development program within a non-profit model. In 2021, all staff will be transferred to support our Foundations. Budget Allocation & Quarterly Adjustments The operating budget for the 2021-2022 biennium is balanced. It will continue to fund key core services at adjusted levels demanded by the community, and also provides incremental level of service adjustments in certain areas of operations to respond to the highest priorities important to the community. The budget development process is a tool for the District to thoughtfully plan and evaluate the programs and services which will be revisited on a quarterly basis. This will help us redevelop our community-driven, equity-based budget process and deploy resources to areas impacted by decades of underinvestment; and identifying programs and services needed to better serve marginalized and oppressed communities. We will challenge ourselves to collectively take a hard look at existing programs and services and have honest discussion about program/service effectiveness and focus on results that matter most and continues to add value to the community.

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BOARD & EXECUTIVE DIRECTOR’S PRIORITIES Racial Equity – Intentionally work toward overcoming systemic racism and increase our awareness of implicit bias within our institution, other public agencies, and the community. Access & Inclusion – Improve access and proximity to parks and programs for all who live in Tacoma, with attention to engaging diverse income levels and race/ethnicities through our parks, facilities, services, infrastructure, and programs; attention shall be given to traditionally underserved populations, with a focus on children. Health & Wellness – Improve health outcomes and reduce health inequities for all who live in Tacoma; create spaces and programs that build a healthy community. Conservation– Advance environmental sustainability, livability, and overall community resiliency by building a community for both current and future eco-friendly needs. Partnerships – Concentrate on economic sustainability by working collaboratively with other public agencies to avoid waste, duplication and inefficiencies; in partnership with community, work together to responsibly leverage and stretch public funds. Engagement – By listening to community, achieve equity and inclusion in our parks, programs, facilities, decision-making, and community engagement based on their feedback.

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BUDGET ASSUMPTIONS & DRIVERS REVENUE PROJECTION

Metro Parks Tacoma generates its funding from a variety of sources to support its operations and to maintain and develop capital infrastructure. As an independent special purpose district, the agency relies on public tax dollars. Property tax collections reflect approximately 29% of the district’s total revenue sources, followed by earned revenue (43%) and sales tax (20%). Earned revenue reflects dollars generated from a variety of sources including admission fees, activity and program registrations, rental fees and charges, use charges, permits and event fees. The revenue projections were developed using trends specific to existing programs and services, attendance, anticipated programming and fee changes, new programming and services, and other factors that may impact earned revenue.

bond debt payment schedule and projections based on general real estate market conditions, including actual and projected housing starts and sales inventory. •

Regular Property Tax levies are maximum rates, authorized by state law for taxing districts to be levied without voter approval that is set by the Pierce County Assessor’s Office on an annual basis (RCW 84.52.043). Tax rate consists of the annual levy rate applied to the assessed value of taxable property by the various taxing districts. Metro Parks Tacoma has a regular tax levy rate limit that totals $0.75 per $1,000 of assessed value.

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Originally, the tax levy authority was $0.50 per $1,000 until the levy lid lift occurred in April of 2010, which gave the district another $0.25 capacity. Also, in November 2007, the State Legislature approved new legislation that imposed a 1% annual property tax growth limitation. As a result, regardless of assessed valuation growth, revenues cannot grow more than the 1% limit. This limit prohibits a taxing district from levying regular property taxes in any year more than 101% of the highest amount of regular property taxes that could have been lawfully levied in that taxing district, plus taking into consideration any additional amount calculated for new construction, improvements to property and the increase in the value of state assessed property, which is calculated and adjusted by the Assessor’s Office at the end of the year.

•

Excess Property taxes authorizes the tax levy in the current period for collection in the ensuing year for debt service payments on the voter-approved unlimited tax general obligation bonds. Excess levies are approved or disapproved by voters at the polls to fund maintenance and operation and capital improvements. But unlike the regular tax levy, excess tax levy has no limitation, other than the maximum bond amount approved by the voters.

Sales tax revenue is forecasted using historical and recent trends as well as up-to-date local and regional economic data, particularly as it relates to consumer confidence and retail sales. Sales tax actual revenue earned are recognized within the Parks & Recreation and Zoological & Education Departments according to their respective statutory allocation (RCW 82.14.400). According to the RCW, 0.1% of the total sales tax within a taxing authority is allocated toward city and municipal parks departments. •

Of the 0.1%, 50% is dedicated to Point Defiance Zoo & Aquarium (PDZA) and Northwest Trek (NWT), which is then distributed to PDZA at 67.0% and NWT at 33.0%.

•

The other 50% of the 0.1% is allocated to each City or Municipal Parks Department based on their community's percentage of the overall county population. The City of Tacoma's current population is approximately 25% of Pierce County's total population resulting in an estimated 25% of the 50% of the 0.1% is dedicated to the Parks & Recreation Department.

Regular and Excess Property tax revenues are dependent on Pierce County Assessor’s Office property valuation assumptions,

And finally, new revenue opportunities from new programs and services where we have little or no history, are projected conservatively using objective and available data.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 12

OPERATING REVENUES

OPERATING EXPENDITURES

Certain assumptions were used to forecast major expense drivers. These assumptions are based on information provided by other governmental entities (i.e. County Assessor, TPU, State agencies, etc.), consumer price index, contractual obligations, long-term planning, trend analysis and pertinent data from general research. Following are some of the key financial assumptions that are influencing the new biennium operating budget:

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

CAREER PERSONNEL SUMMARY In addition to the career positions shown below, the District has employed on average 500 part-time workers throughout the year. While some of the part-time positions are used year-round, the majority are seasonal in nature to supplement the full-time work force during the busy seasons. COVID-19 has caused the District to re-evaluate staffing. In the coming biennium, the District will evaluate and reassign critical positions to ensure effective implementation of the strategic and capital improvement plans, to ensure value-add programming and service delivery, and effective maintenance of new and existing assets. The following table illustrates the total full-time career positions for the last biennium and the upcoming biennium:

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 14

COST RECOVERY POLICY The Board of Park Commissioners adopts the philosophy that programs and services with a higher individual benefit will have higher cost recovery rates, and programs or services with a higher community benefit will have lower cost recovery rates. Public agencies offer three kinds of services. The type of service will directly determine the cost recovery strategy to be used in pricing programs/services. PUBLIC SERVICES (COMMUNITY BENEFIT) representing the base of the cost recovery pyramid, normally have little or no user fee associated with their consumption. The cost for providing these services is typically funded by the general fund tax base or through targeted grants and/or donations. Public Services are those services that provide all community members the same equitable opportunity to access the program or service. Subsequently, the level of benefit to all consumers is the same. Examples of Public Services include: open public access to use a park, a playground, a nature trail, or a non-reserved picnic area. MERIT SERVICES (COMMUNITY/INDIVIDUAL) representing the middle section of the cost recovery pyramid, are services where a fee is charged to recover or pay for a portion of the direct and indirect costs of the particular service being offered. The portion of costs not covered by the fee represents the program or service subsidy. Merit Services are usually services whereby the individual consumer receives a higher level of benefit than the community in general; and yet the community benefits as a whole because the service provides a public good and contributes to the community’s quality of life. Examples of Merit Services include environmental education classes/programs, swim lessons, youth sports, teenage programs, adult programs, and admission to zoological and historical facilities. PRIVATE USE SERVICES (HIGHLY INDIVIDUAL) representing the top of the cost recovery pyramid, where only the individual consumer benefits and doesn’t provide a community-wide benefit. This requires a full cost recovery strategy with no subsidy available. The price of this particular service is intended to recover all direct and indirect costs associated with the program or service. Examples of private use services are facility rentals, private lessons and boathouse locker storage.

COST RECOVERY PYRAMID COST RECOVERY PYRAMID DELIVERY METHODS

Private Lessons & Behind Scene Tours Reserved Use – For Profit/Private Merchandise/Vending Concessions/Long Term Leases

Adult Leagues Adult Classes – Advance/Competitive Adult Trips Reserved Use – Non-Profit Youth/Family Camps & Trips Adult Classes – Beginning/Intermediate Youth Classes – Advanced/Competitive Youth Leagues – Recreational/Competitive

Drop-in/Staffed (gated admission) Youth Classes – Beginning/Intermediate

Reserved Use – Inter-governmental Drop-in/Unstaffed Central Administration Parks & Building Support

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 15

BUDGET OUTREACH & PUBLIC ENGAGEMENT ESTABLISHING BETTER LINES OF COMMUNICATION OUTREACH & ENGAGEMENT TEAM Helping amplify the voices of those who have historically gone unheard in our budget process Community engagement is far from a one-size fits all or one-stop shop for development of parks, programs and services that meet the community’s needs. Never has that been more apparent than in 2020 as the public’s needs have continually evolved throughout the COVID-19 pandemic. Coupled with civil unrest and an awakening to systemic inequities in our parks and programs, Metro Parks created an Outreach & Engagement Team to ensure that historically underrepresented community members were heard and understood as a significant voice in our budget development process.

Data collected through the District’s budget surveys has been overlaid with the City of Tacoma Equity/Opportunity Index to determine where to focus additional outreach and engagement efforts. We will continue to engage traditionally underserved populations in the development of more equitable and accessible parks, programs and services. Community Surveys Gathering input to help guide difficult choices MPT asked past, current and future customers—if we need to make hard decisions to move existing dollars from one area to focus on a different area what would they support? Respondents expressed overwhelming support for the Board and Executive Director’s Priorities:

Recognizing that recovery and restoration of our park system is likely to continue well into the next biennium, the Outreach & Engagement Team are building relationships within communities of focus to help sustain ongoing communications and amplify the voices of historically underserved members of our community.

• • • • • •

COLLABORATION Collecting effective data, sharing information and analysis, and aligning resources with our community partners

Collaborative Community Initiatives:

Metro Parks and its Joint Municipal Action Coalition (JMAC) partners from the City of Tacoma, Tacoma Public Schools, Tacoma Pierce County Health Department and Pierce County are aligning priorities and identifying common goals to pursue for the community. In the coming biennium, our partners will work to leverage each other’s systems and practices to reduce duplication of effort and move forward on unified strategies.

• • • •

Racial Equity (80%) Access & Inclusion (86%) Engagement (87%) Health & Wellness (89%) Conservation (90%) Partnerships (91%)

Ensuring Safe Routes & Trail Connectivity (78% important/extremely important) Affordable Childcare (73% important/extremely important) Improving Waterfront Access (71% important/extremely important) Strengthening Community Safety (66% important/extremely important)

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 16

Survey Monkey 3,704 Participants

Less Maintenance/More Programs: Would you support less mowing or reduce hours of operations at a park or facility to do the following: 1. Remove financial & physical barriers so people in need are able to participate in programs and services (66% agree/strongly agree) 2. Properly serve children with a disability or special needs (62% agree/strongly agree) 3. Create new programs or add spaces to a part of town with limited access to parks and services (60% agree/strongly agree) 4. Provide free drop-in community activities throughout parks (51% agree/strongly agree) Less Programs/More Maintenance: Would you support having fewer recreation programs and limited access to facilities for the following:

Balancing Act

1,455 Participants

1. Additional preventative maintenance to preserve public assets (47% agree/strongly agree) 2. Open restrooms in parks year-round (43% agree/strongly agree) 3. Better maintained walking & biking trails (40% agree/strongly agree) 4. Flowerbeds better maintained and lawns mowed more routinely (15% agree/ strongly agree)

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 17

COMMUNITY INPUT GATHERED FROM THE SAFETY & COMFORT OF HOME Metro Parks Advisory Council - District Update

July 24, 2020

Metro Parks All Staff Budget Development Workshop

July 23, 2020

Online Survey

September 1-October 31

Metro Parks Advisory Council - Budget Overview/Outreach & Engagement Plan

September 29, 2020

Tacoma Urban League Facilitated Budget Workshop

October 6, 2020

Asia Pacific Cultural Center Facilitated Budget Workshop

October 8, 2020

Metro Parks All Staff Budget Workshop #2

October 21, 2020

Tacoma City Council Budget Presentation

October 27, 2020

Community Budget Workshop

October 27, 2020

Committee of the Whole - 2021-2022 Operating Budget Discussion

November 2, 2020

Zoo Trek Authority/Board Joint Meeting - 2021-2022 Sales Tax Presentation

November 4, 2020

Board Meeting 2021-2022 District Budget Public Hearing #1 First Reading – Property Tax

November 9, 2020

Committee of the Whole - Budget Presentation: Business Administration & Planning

November 16, 2020

Committee of the Whole -Budget Presentation – Parks & Recreation

November 18, 2020

Board Meeting 2021-2022 District Budget Presentation – ZEED First Reading – 2021-2022 District Budget Second Reading – Property Tax

November 23, 2020

Public Hearing #2 – 2021-2022 District Budget

November 30, 2020

Board Meeting Second Reading and Adoption of 2021-22 District Budget

December 14, 2020

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 18

METRO PARKS TACOMA

AGENCY BUDGET & DEPARTMENT HIGHLIGHTS

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

6-YEAR REVENUE FORECAST Below are charts depicting MPT’s 6-year revenue forecasts for Districtwide and General Fund revenue projections based on a set of assumptions noted on previous pages.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 20

ALL FUNDS DISTRIBUTION This table represents the operating revenue and expenditures of all operating funds (including Internal and Debt Service) and consolidates anticipated beginning fund balances and working capital as additional resources. This table does not include the Capital Improvement Plan (CIP). At Metro Parks Tacoma, the biennial budget is a twenty-four (24) month period.

Sources & Uses for All Funds

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 21

OPERATING REVENUE COMPARISON As we’ve experienced since mid-March of 2020, COVID-19 will continue to negatively impact local, state and federal economies at levels never seen or experienced before. The COVID-19 pandemic presents challenges to ensure we provide a safe environment for the community and our staff. As a result, our revenue projection remains cautiously conservative due to these uncertainties. Compared to 2019-2020 budget levels, we are projecting a total funding shortfall of approximately $10 million, which equates to about an 8% reduction.

2021-2022 Department Operating Revenue Comparison

OPERATING EXPENSE COMPARISON After revenue is forecasted, operating expenditure budgets are developed with a goal of providing a balanced budget through thoughtfully planning and evaluating programs and services we intend to provide within the next two years. The expenditure budgets are developed using cost assumptions associated with staffing costs (wages, taxes and benefits) obligations; general inflationary increases for office supplies, contract for services, parts and materials, etc.; non-discretionary adjustments such as medical and dental expenses, Labor & Industries rates, retirement contribution rates, utilities rate increases; and basic needs in order to maintain critical core services. It is also an opportunity to develop alternatives and recommendations to reprioritize our existing programs/ services.

2021-2022 Department Operating Expense Comparison

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 22

DISTRICT ORGANIZATIONAL FUNCTIONS

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

METROPOLITAN PARK DISTRICT OF TACOMA

OFFICE OF THE EXECUTIVE DIRECTOR DISTRICT WORK PLAN No anticipation of returning to “normal.” It will be a new & unchartered “frontier”, as we emerge from the pandemic, racial reconciliation unfolds, and re-socialization begins to occur in our parks, programs and services.

Racial Equity: Implement the Diversity, Equity and Inclusion Plan – working towards being an anti-racist organization, focus on creating a corporate culture at MPT that is founded on the principles of equity and inclusion. Ensure that the development of MPT's equity efforts are integrated and leveraged with external partners and constituents. o City transformation- Heal the Heart o Continued investments in community outreach/engagement o Equity Advisory Council o Increase Outreach to MWBE Contractors

Access & Inclusion: Expand Outreach to Under-served Populations. Work with the District Outreach group to develop and deploy more inclusive outreach strategies for budget/CIP development, park operational and master plan updates, and remove barriers for people to participate in programs and services. o Enhance Access and Safety – Ranger program o Expand partnerships to serve youth and adults with special needs o Legislative Change for childcare public agencies o Adjust fees and charges consistent with the community we serve

Health & Wellness: Active Living & Community Wellness Our Strategic Master Plan and Mission Led Comprehensive Program Plan guide reinforce keeping people healthy with a focus of our programs and services for youth. We provide inclusive youth programs and services equitably to a diverse community at schools, parks and facilities. o Community Centers & wellness program o Work in partnership with community to address individuals experiencing homelessness o Focus on underserved populations and support youth and families

Conservation & Sustainability Nature and the Environment - Revitalize the District’s committed to stewardship. Update the Sustainability Plan to reflect operational gains, select new targets and incorporate data-driven decision making to address the effects of sea level rise and global warming on the park system. o Electric trams/electric vehicles o Animal collections planning o Conservation Center o Focus capital investments on asset preservation, deferred maintenance, and refreshing park furnishings and amenities

Partnerships: Public-Public Partnership - Incorporation of JMAC priorities; continue TPS and TPL coordination in the delivery of the Green School Yard projects and other TPS/MPT joint capital planning and development; Develop next steps/strategies for Ruston Way; Conduct shared condition assessments with the City of Tacoma for co-managed parks. o Intergovernmental Cooperative o COT and MPT- one park system/Aligning our services o JMAC Agenda o Joint Maintenance Facility/Trades School

Engagement: Develop and Manage Community Engagement Evolve the interim DEI engagement team to an established team to help build strategies for authentic and equitable community engagement that will help guide and influence the agency’s priorities and practices. The team will work toward achieving equity and inclusion in our decision-making through community engagement ensuring all people have equitable access to the benefits of our parks, programs, and facilities. o Strategic planning o Update Level of Service Study o Budget Reallocation based on need

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 24

OPERATING BUDGET

OFFICE OF THE EXECUTIVE DIRECTOR

WHERE THE MONEY COMES FROM

Sources

WHAT IT PAYS FOR Uses

Salaries & Benefits (60%) Supplies (2.7%)

Property Tax (100%)

Services & Charges (25.9%)

Sales Tax

Intergovernmental (5.1%)

Earned Revenue

Capital (3.3%)

Intergovernmental

Debt Services (0%)

Transfer in

Transfers Out (0%) Operating Reserves (0.3%)

REVENUESSOURCES SOURCES&&USES USES REVENUE SOURCES BIENNIUM TOTAL Property Tax

FISCAL YEAR 2021

FISCAL YEAR 2022

BIENNIUM TOTAL

100%

$16,707,058

$16,957,664

$33,664,721

Sales Tax

Earned Revenue

Intergovernmental

Transfer In

100%

$16,707,058

$16,957,664

$33,664,721

Total Sources USES

FISCAL YEAR 2021

FISCAL YEAR 2022

BIENNIUM TOTAL

60.0%

$675,458

$698,542

$1,374,000

2.7%

$30,396

$31,434

$61,830

Services & Charges

25.9%

$291,573

$301,537

$593,110

Intergovernmental

5.1%

$57,414

$59,376

$116,790

Capital

3.3%

Salaries & Benefits Supplies

$37,773

$38,420

$75,570

Debt Services

Transfers Out

Operating Reserves

0.3%

$33,773

$34,927

$68,700

TOTAL Expense

100%

$1,125,764

$1,164,236

$2,290,000

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 25

METROPOLITAN PARK DISTRICT OF TACOMA

PARKS & RECREATION Mission The Parks and Recreation Department provides opportunities for people to play, learn and grow through a comprehensive system of parks, facilities, natural areas, attractions, services and programs.

Work Plan Initiatives •

Safety Develop an unified system to safeguard staff, visitors and community utilizing integrated strategies to include Park Rangers and Ambassadors, safety focused staff training, contracted professional services, collaboration with other public agencies including, Tacoma Police Department, Ruston Police Department, Tacoma Fire Department and Pierce County Sheriff. Prioritize safety related infrastructure improvements to parks and facilities.

•

Park Maintenance & Operations Perform routine maintenance and operations focused on safe and accessible parks, natural areas, and facilities. Modify levels of service to expand capacity and provide emphasis on improvements in underserved areas and communities of focus.

•

Focus on Infrastructure and Preventive Maintenance Continued emphasis on routine and preventative maintenance and infrastructure improvements, integrate major maintenance in collaboration and coordination with capital construction projects. Develop and implement an asset management system and manage a strategic approach to scheduled and preventive maintenance projects.

•

Focus on Youth Deliver inclusive youth programs and services equitably to a diverse community. Focus on underserved populations and support youth and families during COVID-19 restrictions and beyond.

•

Work with alternative providers and partners to envision and expand scope of programs and service; and identify efficient and effective delivery models Understand and meet community need using the most resourceful and effective means. Partner with alternative providers to enhance programs and reduce duplication of service. Contract out services when warranted to expand opportunities and achieve operational efficiencies.

•

Conservation Engagement and Environmental Responsibility Provide programs and venues that connect people to conservation values and environmentally responsible practices. Model environmental and conservation best practices through our operation and maintenance operations such as pesticide-free parks, enhancing tree canopy, and environmentally sustainable equipment. Promote recycling and elimination of single-use plastics in facilities, events, and venues. Homelessness Develop and implement strategies in collaboration with other agencies and community organizations to support people experiencing homelessness. Manage impacts of encampments in parks and natural areas to support safety for all park users.

Core Services • Preserve, protect and provide safe, well-maintained parks, natural areas, trails, attractions and facilities for our community. • Promote and adhere to conservation ethics and environmentally sustainable practices. • Promote community engagement and deliver recreational and educational programs and services supporting MPT’s mission-led areas. • Provide recreation and community gathering opportunities through parks and natural areas, community centers and shared spaces, facilities, and attractions, • Promote and provide equitable programs and services focused on removing barriers and providing access to underserved and marginalized community members.

•

Volunteer Recruitment and Retention Engage the community, building advocacy and stewardship, for our parks, natural areas and programs. Develop partnerships with other organizations to enhance our volunteer recruitment and engagement.

•

Organizational Structure Realignment & Succession Planning Ensure a sustainable workforce through strategic knowledge transfer and organizational development. Align operational structure and divisions for efficiencies and best resource management practices.

•

Provide accessible and equitable programs and services to the diverse communities we serve Engage with and listen to community needs and desires. Develop recreational program opportunities and methods of delivery through a lens of safety and equity. Remove barriers to ensure that everyone can access and enjoy parks, natural areas, facilities, services, and programs.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 26

OPERATING BUDGET

PARKS & RECREATION

DEPARTMENT TOTAL / GENERAL & ENTERPRISE FUNDS

WHERE THE MONEY COMES FROM

Sources

WHAT IT PAYS FOR Uses

Salaries & Benefits (60%) Supplies (8.7%)

Property Tax (0%)

Services & Charges (27%)

Sales Tax (16%)

Intergovernmental (0.6%)

Earned Revenue (55.9%)

Capital (0.4%)

Intergovernmental (27.5%)

Debt Services (0%)

Transfer in (.06%)

Transfers Out (0.3%) Operating Reserves (3%)

REVENUESSOURCES SOURCES&&USES USES REVENUE FISCAL YEAR 2021

SOURCES Property Tax

FISCAL YEAR 2022

BIENNIUM TOTAL

Sales Tax

15.5%

$2,126,665

$2,362,961

$4,489,627

Earned Revenue

56.5%

$7,998,969

$8,407,640

$16,406,610

Intergovernmental

27.4%

$3,925,760

$4,038,075

$7,963,834

0.6%

$85,704

$86,418

$172,122

100.0%

$14,137,098

$14,895,095

$29,032,193

Transfer In Total Sources

USES Salaries & Benefits Supplies Services & Charges

FISCAL YEAR 2021

FISCAL YEAR 2022

BIENNIUM TOTAL

60.0%

$15,615,863

$16,134,337

$31,750,200

8.7%

$2,264,300

$2,339,479

$4,603,779

27.0%

$7,027,138

$7,260,452

$14,287,590 $317,502 $211,6658

Intergovernmental

0.6%

$156,159

$161,343

Capital

0.4%

$104,106

$107,562

Debt Services

0.0%

0.3%

$78,079

$80,672

$158,751

3.0%

$780,793

$806,717

100.0%

$26,026,438

$26,890,562

$52,917,000

Transfers Out Operating Reserves TOTAL Expense

Parks & Recreation Department - $52,717,000 Regional Parks & Attractions $17,666,000 o Point Defiance Park Attractions o Meadow Park Golf Course o Regional Parks Grounds & Maintenance/Operations

Community Parks & Programs $23,373,373 o Recreation, Culture & Community Services o Community Centers & Wellness Programs o Community Parks Grounds & Maintenance/Operations

P&R Business Support $10,290,064 o Business & Customer Relations o Marketing Communications o Asset & Facility Services

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 27

METROPOLITAN PARK DISTRICT OF TACOMA

ZOOLOGICAL & ENVIRONMENTAL EDUCATION (ZEED) Mission In a world where we need a greater understanding of our interdependency with animals and nature, we’re here to connect our community to the natural world in ways that will inspire greater conservation action.

Core Services • Connecting our community to animals and nature. • Providing the animals under our care the best welfare. • Creating community awareness and facilitate action towards greater environmental stewardship. • Ensuring our financial viability through careful enterprise management.

Work Plan Initiatives • Conservation Center •

Explore and develop a potential new division of ZEED, in conjunction with ZEED organizational development, that has two primary goals: a site(s) that focuses on in-situ, and ex-situ conservation as well as direct conservation research; and a program/facility that focuses on community regional environmental stewardship engagement. Refine Animal Operations Ensure animal welfare while refining zoological organizational structure and associated changes in the animal collection.

•

Explore and Implement Learning Opportunities with Local School Districts Increase and explore additional virtual programs; continue to refine environmental learning with SAMI; review the Wildlife Champions program and determine next steps.

•

Support Organization Evolution Develop a vision of what and how a single support organization for ZEED may function, and a process to implement that organization in collaboration with The Zoo Society and the Northwest Trek Foundation.

• Tram Replacement at Northwest Trek Implement the transition to a new free roaming area/tram vehicle, along with necessary infrastructure adjustments. •

Enhance Safety and Security In conjunction with departmental organization development, identify and implement enhancements to safety and security that may include generating greater consistency and competency with day to day emergency response, and weapons response.

• Advance Process for Projects and Major Maintenance Update ZEED Strategic, Business, and Master Plan • Advance Diversity, Equity and Inclusion and anti-racism internally and externally

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 28

OPERATING BUDGET

ZOOLOGICAL & ENVIRONMENTAL EDUCATION

WHERE THE MONEY COMES

WHAT IT PAYS FOR

Sources

Uses

Salaries & Benefits (60%) Supplies (9%)

Property Tax (0%)

Services & Charges (20.7%)

Sales Tax (36.6%)

Intergovernmental (1.5%)

Earned Revenue (63.8%)

Capital (2.3%)

Intergovernmental (0%)

Debt Services (0%)

Transfer in (0%)

Transfers Out (3.5%) Operating Reserves (3.0%)

REVENUE SOURCES & USES FISCAL YEAR 2021

SOURCES Property Tax

FISCAL YEAR 2022

BIENNIUM TOTAL

Sales Tax

36.6%

$8,830,774

$9,811,971

$18,642,745

Earned Revenue

63.8%

$15,690,649

$17,214,701

$32,905,351

Intergovernmental

Transfer In

100%

$24,521,424

$27,026,673

$51,548,096

Total Sources

FISCAL YEAR 2021

USES

FISCAL YEAR 2022

BIENNIUM TOTAL

60.0%

$14,699,127

$16,200,873

$30,900,000

$2,204,869

$2,430,131

$4,635,000

Services & Charges

20.7%

$5,071,199

$5,589,301

$10,660,500

Intergovernmental

1.5%

$367,478

$405,022

$772,500

2.3%

$563,467

$621,033

$1,184,500

Debt Services

Transfers Out

3.5%

$857,449

$945,051

$1,802,500

Operating Reserves

3.0%

$734,956

$810,044

$1,545,000

TOTAL Expense

100%

$24,498,544

$27,001,456

$51,500,000

Salaries & Benefits Supplies

Capital

Zoological & Environmental Education Department - $51,500,000 Point Defiance Zoo & Aquarium $30,472,550 o Animal Welfare, Care & Management o Veterinary Services o Education & Interpretation o Zoo Grounds & Maintenance/Operations

Northwest Trek Wildlife Park $9,491,000 o Animal Welfare, Care & Management o Veterinary Services o Education & Interpretation o Trek Grounds & Maintenance/Operations

ZEED Business Support $9,991,000 o Business & Customer Relations o Marketing Communications o Asset & Facility Services

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 29

METROPOLITAN PARK DISTRICT OF TACOMA

BUSINESS ADMINISTRATION & PLANNING Mission

The Business Administration and Planning Department supports MPT’s operations to holistically serve community needs through innovative and efficient organization strategies and capital asset planning and development.

Core Services •

Provide responsible stewardship of the District’s financial resources.

•

Identify and mitigate physical and financial risks.

•

Encourage innovation and continuous improvement among systems and personnel.

•

Perform strategic, long-range, and equitable level-of-service planning in response to community need at neighborhood, city-wide and regional scales.

•

Deliver planning, design & construction project management and capital contract coordination services to deliver sustainable parks and facilities.

•

Integrate asset management planning and implementation efforts across MPT departments.

•

Utilize geospatial and technology solutions for general support for business units and customer interactions.

•

Inform, engage and inspire all areas of the community to increase awareness surrounding programs, services, and initiatives. Leverage community partnerships to provide a sustainable system of parks, open space, trails, and facilities that support community needs.

Work Plan Initiatives •

Expand Outreach & Engagement to Under-Represented Populations Support development of the Outreach & Engagement Team as they build authentic community relationships to help guide and influence agency’s priorities, decision-making, and practices to ensure all community members have equitable access to the benefits of our parks, programs, and facilities. Deploy more inclusive outreach strategies for budget/CIP development, park operational and master plan updates, and for conceptual/design development for neighborhood/community park improvements.

•

Alignment of Agency Accreditation Best Practices Efforts to align district and departmental level actions to ensure maintenance of accreditations from: Commission for Accreditation of Parks & Recreation Agencies (CAPRA) for District; Association of Zoos & Aquariums (AZA) for Point Defiance Zoo & Aquarium and Northwest Trek Wildlife Park; and, American Alliance of Museums for Fort Nisqually Living History Museum.

•

Technology Investments Carry out the recently completed IT Strategic Plan.

•

Emergency Preparedness Update and expand the District’s emergency management planning, including updating the Continuity of Operations Plan (COOP); and facilitate regular exercises and drills to better prepare, plan and respond to emergencies to minimize service disruptions.

•

Support Our Staff Leverage our personnel expertise through investments in recruitment and onboarding systems, performance management and learning systems, workforce/talent management systems. Deploy best practices in procurement and general purchasing that exceed customer expectations.

•

Update Level of Service Study to Reflect Post-COVID-19 Priorities, and Ensure Geographic Equity in the Location of Parks Re-scope effort including additional resources such as the City of Tacoma’s Equity Index, Trust for Public Land’s Park Score Index; complete Level of Service update that was paused during 2020. Apply findings to guide updates to CIP projects. Update Mission Led Comprehensive Program Plan.

•

Update the District-wide Sustainability Plan Reflect operational gains, select new targets and incorporate data-driven decision making to address the effects of sea level rise and global warming on the park system.

•

Capital Bond Management Provide direction, oversight and approval for bond category/subcategory shifts.

•

Facilitate Community-wide Visioning Across Multiple Sectors to Re-imagine Ruston Way Summarize engagement in a community vision and action plan to inform a series of practical steps that preserve and enhance this iconic corridor Ensure the action plan identifies and prioritizes challenges, opportunities, next steps, and potential funding sources.

•

Joint Maintenance Facility with TPS Create a new paradigm in which our two agencies independently deliver maintenance and trades services to each agency’s assets that is focused on increased efficiency and effectiveness.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

OPERATING BUDGET

BUSINESS ADMINISTRATION & PLANNING

WHERE THE MONEY COMES FROM

Sources

WHAT IT PAYS FOR Uses

Salaries & Benefits (60%) Supplies (2.2%)

Property Tax (0%)

Services & Charges (34.3%)

Sales Tax (0%)

Intergovernmental (0%)

Earned Revenue (65%)

Capital (0.5%)

Intergovernmental (34.5%)

Debt Services (0%)

Transfer in (0%)

Transfers Out (0%) Operating Reserves (3.0%)

REVENUESSOURCES SOURCES&&USES USES REVENUE FISCAL YEAR 2021

SOURCES

FISCAL YEAR 2022

BIENNIUM TOTAL

Property Tax

Sales Tax

$574,000

Earned Revenue

45.8%

$277,000

$297,000

$340,000

$680,000

$637,000

$1,254,000

Intergovernmental Transfer In

54.2%

Total Sources

100%

Salaries & Benefits Supplies Services & Charges

$617,000 FISCAL YEAR 2021

USES

FISCAL YEAR 2022

BIENNIUM TOTAL

60.0%

$2,593,583

$2,682,217

$5,275,800

2.2%

$95,098

$98,348

$193,446

34.3%

$1,482,665

$1,533,334

$3,015,999

0.5%

$21,613

$22,352

$43,965

Debt Services

Transfers Out

Intergovernmental Capital

Operating Reserves

3.0%

$129,679

$134,111

$263,790

TOTAL Expense

100%

$4,322,639

$4,470,361

$8,793,000

Business Administration & Planning - $8,793,000 Finance & Business Operations $5,970,447 o Finance & Budget o Human Resources & Employee Relations o Business Systems & Customer Experience

Marketing & Communications $1,705,842 o Marketing & Digital Media o Public Relations & Communication o Community Outreach & Engagement o Sales & Revenue Operations

Planning & Asset Management $852,210 o Long-Range Planning & Strategic Direction o Capital Improvement Program & Major Maintenance o Sustainability & Asset Management/Preventative Maintenance

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

CAPITAL IMPROVEMENT PROGRAM (CIP) PLANNING FOR A FLEXIBLE FUTURE

If 2020 has taught us anything, it’s that being flexible and responsive is essential for success in the midst of uncertain circumstances. When the 2014 $198 million Neighborhood Parks & Zoo Improvements and Safety Upgrades Bond was adopted, the world looked very different than it does now. Despite the ups and downs of the past six years, MPT has maintained its dedication to serving the residents of Tacoma and fulfilling the hopes of the voters who trusted us to deliver on the bond’s promises. This year, MPT has improved its outreach methods, not only due to COVID-19 impacts but also as part of our growing awareness of the limits of our usual approach. Among the feedback we received was a clear message that MPT needs to build stronger relationships with BIPOC (Black, Indigenous, People of Color) communities to ensure their voices are being heard and their needs addressed in the park system. One response to this service gap is the development of a fifth planning area, Central, to distinguish the neighborhood demographics of the Hilltop area from the broader Northwest quadrant where it had previously been included. Prior to this shift, four quadrants marked out regional divisions for planning purposes and to develop program and implementation strategies for

maintenance and operations. The four quadrants were also used by Parks and Recreation to determine recreation needs across the district. The boundaries of this Central planning area will continue to be refined with input from the public and will help MPT be more responsive to the communities we serve. Of the commitments made in the bond program, numerous projects have been completed, including the “mega” projects of Dune Peninsula and the Pacific Seas Aquarium at Point Defiance and the Eastside Community Center. Additionally, as laid out in the 2019-2020 CIP, MPT has conducted improvements at sites throughout the district such as ADA accessible trails at Browns Point Lighthouse Park, a new playground at Charlotte’s Blueberry Park, renovations at Northwest Trek’s Grizzly Bear Overlook, and Stewart Heights Tennis Courts and Oak Tree Park improvements. Much remains to be done, however, and the 2021-2022 CIP not only recommits to focusing on neighborhood and community parks, but will prioritize completing existing projects, caring for existing assets rather than creating new things, and addressing inequities in the park system by emphasizing projects in the Southeast, Southwest, and Central planning areas.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

CAPITAL IMPROVEMENT PROGRAM DEVELOPMENT PROCESS The District maintains a broad planning framework to provide first-class recreational programs and facilities. Agency resources such as the Mission-Led Comprehensive Program Plan, MPT’s Strategic Plan, Master Plans and Business Plans for facilities throughout the District, provide data-driven directives to meet program needs. Community engagement informs our understanding of community needs and desires, guiding Master Plans and design. Program, Attraction and Enterprise Business Plans inform the CIP by providing specific facility needs based upon customer demands and market conditions. A Parks & Facilities Level of Service Plan will provide in-depth analysis of how existing system meet needs (spatial, accessibility, quantity, etc.) of the Tacoma community. These planning efforts, combined with strategic and sustainability goals, and lifecycle management considerations drive CIP content. Using a continual process for plan updates helps ensure that the District remains flexible to adapt to ever-evolving community needs. In 2014, voters passed the largest bond measure in MPT history ($198 million). The District honors the public’s strong support by maximizing capital funds in a sustainable and impactful manner.

CAPITAL IMPROVEMENT PROGRAM PRIORITIZATION CRITERIA This comprehensive set of criteria are used to evaluate information to determine when and where specific facilities and/or park sites need upgrades or where new development is needed. The following criteria guide prioritization, and project schedules throughout the next six-year period. Projects are evaluated holistically to ensure rankings are appropriate rather than using a weighted criteria format. • • • • • • • • • • •

Regulatory Requirements – Meeting legal requirements, such as updating facilities to meet revised code standards. Physical / Emotional Health of the Community – Benefiting emotional, mental, and physical health and wellness, particularly during stressful times such as a pandemic. Equity and Geographic Balance – Distributing projects equitably by planning areas across the District, with particular attention given to underserved and vulnerable populations. Innovative Solution to Meet Community Needs – Developing flexible spaces and amenities to adapt and support resilience while meeting MPT’s conservation and sustainability goals and exploring innovative project funding and delivery methods. Cost Recovery / Revenue Opportunity / M&O Offset – Growing revenue, enhance other capital investments, or improve maintenance and operation efficiencies. Staffing and Budget Constraints – Realistic ability of MPT staff to implement a specific project, given staffing and financial resources, for both design and construction as well as future maintenance and operations. Contractual and Partnership Considerations – Commitments to partners, funding agencies, contracted service providers, and considerations of promised results to stakeholders. Consistent with 2014 Bond Brochure – Fulfilling the objectives of the 2014 bond to be responsive to Tacoma voters and community members and demonstrate accountability with public dollars. Public Safety and Staff Safety – Addressing infrastructure needs for immediate safety as well as long-term efficiencies. Shovel Ready (COVID 19 Recovery) – Contributing to the recovery of the economy with design and construction projects, employing local firms and supporting local industries.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

2021-2022 CAPITAL BUDGET SUMMARY Plans for the next two years include investments of over $5 million for Neighborhood and Community Parks, over $3 million for Heritage and Landmark assets such as the Conservatory in Wright Park, and over $13 million for Regional Parks, including Northwest Trek projects, the Owen Beach improvements, and work at Swan Creek Park. The following table illustrates the combined funding sources for the 2-Year CIP by bond subcategory.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

2021-2022 CAPITAL BUDGET DRIVERS AND HIGHLIGHTS With the lessons of the COVID-19 impact fresh in mind, the 2021-2022 CIP seeks to plan for a flexible future with equity, sustainability, and stewardship at the forefront. The driving criteria forming this CIP can be summed up as: a commitment to completing projects in process; addressing critical infrastructure needs and preserving existing assets; conducting work at Community and Neighborhood Parks in priority planning areas; and leveraging partnerships and collaborations. Aging and Critical Infrastructure •

In 2021, work will be done at the Point Defiance Marina complex to address utility and structural deficiencies, and to respond to the need for greater waterfront access for all Tacoma residents. There is limited access to public boat launches in Tacoma making this a valuable asset to preserve for future generations as well as present users.

•

The Hidden Beach bridge (to the old TOA site) is in urgent need of replacement. This is one of the high priorities in Titlow Park. Continuation of planning for lagoon restoration work, in partnership with the City of Tacoma, WSDOT and local conservation organizations such as the South Puget Sound Salmon Enhancement Group, is also a work plan priority.

•

Owen Beach – This project is driven by the need to address aging infrastructure, such as parking and drainage concerns, while reinvesting in existing assets such as the concession building, with long term sustainability in mind. As part of this project MPT consulted with the Puyallup Tribe. Point Defiance Park is a culturally significant location for them, and the new beach enhancements take into consideration the Tribe’s historic and continued use of the shoreline. Much of Pierce County, including Tacoma and Commencement Bay, are the traditional homelands of the Puyallup people.

Equity across the District: Investing in Community and Neighborhood Parks •

Portland Ave Park work will address the outdated wading pool and restroom building, beginning the planning for new amenities to be identified through community conversations and ongoing engagement.

•

The improvements to the Swan Creek Park Lister Upland area, set for construction in early 2021, emerged from community engagement and the need for a safe space for multigenerational recreation. The project also adds interpretive elements to raise awareness of the historical and cultural legacy of the site. As with Owen Beach, MPT consulted with the Puyallup Tribe on plans for the improvements.

•

Ryan’s Park and Cloverdale Park are both featured in this two-year plan, in addition to Gas Station Park, which will be transferred to MPT from the City of Tacoma. All of these park projects will involve community outreach and incorporate feedback from the neighborhood.  Improvements for these park sites may take some time to implement as capital projects go through detailed planning stages. In the short term, Planning staff is working with Parks and Recreation maintenance “Equity Emphasis Teams” to address deferred maintenance concerns at parks in the southeast and southwest.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

•

As part of MPT’s commitment to anti-racism and equity actions, the Planning projects included in the 2-Year CIP will not only adhere to the existing Women-owned or Minority-owned Business Enterprises (WMBE) contracting policy goals but will increase outreach to WMBE to continue to strengthen relationships with this important small business community.

Leveraging Partnerships •

Dickman Mill Park – the restoration of the historic headsaw and site improvements are the result of a generous donation from Cambia Health Solutions, who trace their origins to the coalition of doctors who offered health insurance to loggers in Tacoma over one hundred years ago. MPT values the heritage of Tacoma and this project also allowed for the creation of an art piece that will showcase the headsaw’s original function and highlight the diverse communities who have lived and worked along the waterfront for generations, both indigenous and immigrant.

•

In 2021-2022 and beyond MPT is partnering with the Trust for Public Land (TPL) to conduct:  

•

Green School Yard projects – together with the Tacoma School District, MPT and TPL are improving playgrounds at school sites to address gaps in the 10-minute walking standard and to enhance access to outdoor activities. Playground projects – in 2019, the TPL-funded improvements at Charlotte’s Blueberry Park were completed, giving the community a new playground. In 2021, a new play area at South 56th street, just past the Eastside Community Center, will be opened to the public thanks to TPL’s support.

The City of Tacoma and MPT work closely together in numerous areas of operations, and the 2 Year CIP is developed using information including the City’s capital program plan in order to align collaboration opportunities wherever possible.



One of the City’s priorities is to continue to improve pedestrian and bicycle routes, Safe Routes to School as well as general access throughout the city; the Flume Line Trail and Prairie Line Trail form regional spine trails connecting different part of Tacoma, and additional linkages are planned.



MPT not only supports the planning efforts for these regional trails, but also works to increase connectivity and pedestrian and bicycle safety on routes going into parks. The City is currently planning street improvement work for 56th Street near Eastside Community Center and MPT has partnered on the project to add sidewalks and an enhanced trailhead leading into Swan Creek Park.



MPT’s 1% for the Arts Program is administered in partnership with City of Tacoma. They will assist in delivering priority projects listed in the 2021-22 District Art Work plan, which include: continued work on the Public Art Reaching Community (PARC) project; coordination with the Puyallup Tribe of Indians; and installation of commissioned artwork at Melanie Jan LePlant Dressel Park.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

2021-2022 CIP: 2-YEAR CAPITAL PLAN

POINT DEFIANCE ZOO & AQUARIUM

SPENDING BIENNIUM TOTAL

FISCAL YEAR 2021

FISCAL YEAR 2022

Point Defiance Zoo & Aquarium

$893,898

$2,087,500

$2,981,398

TOTAL: Point Defiance Zoo & Aquarium

$893,898

$2,087,500

$2,981,398

FISCAL YEAR 2021

FISCAL YEAR 2022

BIENNIUM TOTAL

$2,724,180

$829,259

$3,553,439

$284,000

$829,259

$1,113,259

$2,440,180

$11,851,479

$8,224,780

$20,076,259

Northwest Trek WIldlife Park

$1,641,124

$300,000

$1,941,124

Point Defiance Park

$7,101,856

$6,888,613

$13,990,469

Swan Creek Park

$3,108,499

$1,036,167

$4,144,666

WATERFRONT PARKS & FACILITIES

$5,387,343

$3,105,685

$8,493,028

Point Defiance Park

$2,117,639

Ruston Way

$2,492,088

$100,000

$2,592,088

Thea Foss Waterway Parks

$133,555

$2,505,685

$2,639,240

Titlow Park

$644,061

$500,000

$1,144,061

TOTAL: REGIONAL PARKS & ATTRACTIONS

$19,963,002

$12,159,724

$32,122,726

NEIGHBORHOOD PARKS, NATURAL AREAS & RECREATIONAL FACILITIES

SPENDING

REGIONAL PARKS & ATTRACTIONS

HISTORICAL & CULTURAL LANDMARKS Fort Nisqually Living History Museum W.W. Seymour Botanical Conservatory REGIONAL PARKS

SPENDING

FISCAL YEAR 2021

FISCAL YEAR 2022

BIENNIUM TOTAL

$1,064,668

Center at Norpoint

$321,958

Eastside Community Center

$333,162

Tacoma Nature Center

$409,548

$1,352,933

$959,010

$2,311,943

$367,005

$734,010

$1,101,015

COMMUNITY CENTERS

Community Parks Lincoln Park

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

NEIGHBORHOOD PARKS, NATURAL AREAS & RECREATIONAL FACILITIES

SPENDING FISCAL YEAR 2021

Norpoint Park

FISCAL YEAR 2022

BIENNIUM TOTAL

$75,000

Portland Avenue Park

$485,928

$150,000

$635,928

Stewart Heights Park

$500,000

LAND ACQUISITION

$170,842

$1,809,534

$1,617,355

$3,426,889

Districtwide Projects

$346,050

$125,000

$471,050

Neighborhood Parks — Central

$106,035

$304,355

$410,390

Neighborhood Parks — NE

$374,228

Neighborhood Parks — NW

Neighborhood Parks — SE

$883,221

$888,000

$1,771,221

Neighborhood Parks — SW

$100,000

$300,000

$400,000

OPEN SPACE, TRAILS & NATURAL AREAS

$541,438

$408,312

$949,750

$99,438

$298,312

$397,750

$180,000

$100,000

$280,000

10,000

$10,000

$20,000

Water Flume Trail

$252,000

SPORTS COMPLEXES & ATHLETIC FIELDS

$346,890

Meadow Park Golf Course

$644,061

$286,736

$60,154

$5,711,792

$811,230

$6,523,022

$253,115

HQ & Shops Renovations

$1,012,375

Joint Maintenance Facility

$3,894,689

$375,000

$750,000

Public Art Conservancy

$10,000

$20,000

Facility Assessments

$50,000

$100,000

$369,728

$123,115

$492,843

TOTAL NEIGHBORHOOD PARKS NATURAL AREAS & RECREATIONAL FACILITIES

$10,998,097

$3,795,907

$14,794,004

2-YEAR CIP GRAND TOTAL

$31,854,997

$18,043,131

$49,898,128

NEIGHBORHOOD PARKS & SMALL CAPITAL PROJECTS

Ryan’s Park Safe Routes to School — Districtwide Tree Corps — Districtwide

Multi-Field Siting Study — Districtwide SYSTEM EFFICIENCIES Asset Management — Districtwide

Major Maintenance

Technology

2-YEAR CAPITAL IMPROVEMENT PROGRAM 2021-2022

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 40

SUMMARY OF 2021-2026 CAPITAL IMPROVEMENT PLAN MPT policy calls for the adoption of a 6-Year CIP every biennium, and the 2021-2026 CIP outlines in general terms the capital program as currently understood. In addition to the drivers noted in the section above, for 2021-2026 the overall goal is to complete the 2014 bond program and expend the balance of that fund. The current 6-Year plan illustrates the continued focus on neighborhood and community parks in underserved areas, primarily the Southeast, Southwest and Central planning areas while preserving flexibility to fulfill commitments to partners and respond to community needs as they arise. The priority is to continue to make progress on equity investment projects and to work to improve park sites in historically underserved neighborhoods. Over $13 million across six years of the plan is budgeted for Neighborhood and Community parks. The projected improvements included on the 6-Year CIP will likely require releasing additional bonds for sale. This future bond program is not currently included in the budget figures. As the past few months of living with the COVID-19 pandemic have taught us, flexibility is key. We will know more in 2022 which will inform the 2023-2024 CIP and allow us to plan for a future bond. The table below shows the 2021-2026 CIP with anticipated budget amounts by year for major project sub-categories. 6-Year Capital Improvement Program 2021-2026

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget 41

6-YEAR CAPITAL IMPROVEMENT PROGRAM 2021-2026

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APPENDIX

GENERAL INFORMATION

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

GOVERNMENT STRUCTURE Metro Parks is governed by a Board of Park Commissioners whose members are elected by the people to six-year terms. The Board meets regularly on the 2nd and 4th Monday of each month at 6:00 p.m. The Board appoints a Chief Executive Officer (Executive Director) to administer the programs of Metro Parks Tacoma. Board of Park Commissioners Tim Reid Erik Hanberg Aaron Pointer Andrea Smith Jessie K. Baines, Jr.

President Clerk Commissioner Commissioner Commissioner

Expiration of Term December December December December December

31, 31, 31, 31, 31,

2025 2023 2025 2023 2021

Executive Leadership Shon Sylvia Jennifer Bowman Peter Mayer Marina Becker Hollie Rogge Joe Brady Alan Varsik Rick Dietz Sarah Oliver Deborah Terwilleger Erwin Vidallon Sandra Eliason Marty Stump

Legal Services Roberts, Johns & Hemphill, PLLC Summit Law Group, PLLC Pacifica Law Group

General Counsel, Contracts, Environmental Law Personnel and Labor Relations Bond Counsel

Park Board Appointed Advisory Councils Arts & Heritage Nature & Environment

Active Lifestyles & Community Wellness Business & Responsive Agency

Other Support Groups/Foundations Zoo/Trek Authority The Zoo Society Greater Metro Parks Foundation

Fort Nisqually Foundation Northwest Trek Foundation W.W. Seymour Conservatory Foundation

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PROPERTY TAX FACT SHEET The following provides a history of property tax levy rates and levy amounts and also provides an illustration of county-wide property tax distribution.

10-YEAR PROPERTY TAX HISTORY

LEVY RATES & LEVY HISTORY

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PROPERTY TAX FACT SHEET

2020 Property Tax Distribution

2020 Property Tax Example - Metro Parks Tacoma Source - Pierce County Assessor Treasurer’s Office

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SALES TAX FACT SHEET The following provides a history of sales tax amounts and also provides an illustration of county-wide sales tax distribution.

10-YEAR SALES TAX HISTORY

SALES TAX DISTRIBUTION

2020 TOTAL RATE OF = 10.2%

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POPULATION DATA The following illustrates the population history for Tacoma, WA for a 10-year period. This information was obtained from the United States Census Bureau.

Source - US Census Bureau

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APPENDIX

FUND INFORMATION

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

DEBT SERVICE FUNDS Debt Service funds are used to manage bond principal and interest payment obligations for governmental funds. This excludes Metro Parks bonded debt issued for enterprise funds, which are accounted for within those funds. For 2021-2022 there are seven (7) Unlimited Tax General Obligation (UTGO) bonds. These are bonds that are paid for with an excess property tax levy approved by the voters. The following table shows the combined 2021-2022 activities for each of the bond issues:

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UNLIMITED TAX GENERAL OBLIGATIONS Biennial principal and interest due for each issue through maturity 2021-38

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UNLIMITED TAX GENERAL OBLIGATIONS

Biennial principal and interest due for each issue through maturity 2027-38

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VOTER UNLIMITED TAX GENERAL OBLIGATION BONDS (UTGO)

In 2005, voter approval authorized Metro Parks Tacoma to issue general obligation bonds payable out of an “excess property tax levy” in an amount of $84,300,000 to make park improvements and refinance existing LTGO bonds. •

• • • •

2005 Unlimited Tax General Obligation Bonds: On December 15, 2005, Metro Parks Tacoma issued bonds of $29,280,000. $7,500,000 of these proceeds were used for park improvements and $7,500,000 of the proceeds were used to refund the 1996A and 2002 Limited Tax General Obligation bonds. The remaining $14,280,000 of these proceeds were used to refund the 2012 to 2021 maturities of the 2001 UTGO bonds. 2006 Unlimited Tax General Obligation Bonds: In October 2006, Metro Parks Tacoma issued $25,000,000 in the second series of the 2005 voter approved bonds for park improvements. 2008 Unlimited Tax General Obligation Bonds: In December 2008, Metro Parks Tacoma issued $19,210,000 in the third series of the 2005 voter approved bonds for park improvements 2010 Unlimited Tax General Obligation Bonds: In December 2010, Metro Parks Tacoma issued $25,090,000 in the fourth and final series for the 2005 voter approved bonds for park improvements. 2012 Unlimited Tax General Obligation Bonds: In 2012, the Park Board authorized a bond issue in the amount of $9,995,000 to take advantage of low interest rates and refund portions of two prior issues, thereby saving taxpayers approximately $1,000,000 over the life of the bonds. These proceeds are being used to partially refund the 2003A and 2005 UTGO bonds.

In 2014, voter approval authorized Metro Parks Tacoma to issue general obligation bonds payable out of an “excess property tax levy” in an amount of $198,000,000 to make park improvements and refinance existing debt. •

2014 Unlimited Tax General Obligation Bonds: In December 2014, Metro Parks issued $33,400,000 as the first series of the 2014 voter approved bonds to be used for park improvements and debt refinancing. Metro Parks additionally issued $18,040,000 to take advantage of low interest rates and refund the 2006 UTGO bonds.

•

2016 Unlimited Tax General Obligation Bonds: In October 2016, the Park Board authorized a bond issue of up to $80,000,000 as the second series of the 2014 voter approved bonds to be used for park improvements and debt refinancing. The final bond issue amount is $70,000,000. The Board additionally authorized refunding the 2008 UTGO bonds. The final bond issue amount is $6,290,000.

•

2018 Unlimited Tax General Obligation Bonds: This fund accounts for the proceeds and expenditures of the $50,000,000 Park Board approved bond issued in April 2018 as part of the $198,000,000 voter-approved park bonds. Interest earnings and project management expenditures will be accounted for in this fund.

•

2019 Unlimited Tax General Obligation Bonds: In April 2019, the Board approved the refunding of the $25,000,000 Build America Bonds originally issued in 2010, which generated an estimated savings of $2 million in debt payments over the remaining life of the bond.

OTHER CONTRACTUAL AGREEMENTS CAPITAL LEASES At this time, Metro Parks currently has no lease purchase agreements outstanding.

Metro Parks Tacoma | PRELIMINARY 2021-2022 Budget

INTERNAL SERVICE FUNDS 2021-2022 EQUIPMENT RENTAL FUND ACTIVITY The Equipment Rental Fund manages debt service using a line of credit financing plan for the purchase of vehicles. This fund uses the service charge the departments pay in order to accumulate resources enough to purchase replacement vehicles in the future. It also manages scheduled vehicle replacement as needed. In 2000 and 2002, bank loans in the form of lines of credit were initiated to purchase equipment. Starting in 2007, the program established vehicle replacement schedule utilizing the State LOCAL borrowing program to fund equipment purchases. The fund became self-sustaining in 2014. Departments pay back the loans monthly, some with a surcharge. The repayment is identified as revenue in this fund. Vehicle purchases as well as repayment of any principal and interest to the lenders are identified as expenses.

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2021-2022 MEDICAL INSURANCE FUND ACTIVITY The Medical Insurance Fund was established in January 2014 to account for revenue (premiums) and expense (claims and administrative costs) related to the Metro Parks self-insured medical program. The working capital (reserve) amount must meet benchmarks agreed to with the State at the end of the first and second years.

2021-2022 PROPERTY & LIABILITY INSURANCE FUND ACTIVITY

The Property & Liability Insurance Fund was established in January 2014 to provide a dedicated reserve fund for insurance claims the district is obligated to pay that are subject to the insurance policy deductible amounts. Revenue goes into the fund from department premium charges, while deductible expense claims are paid out of the fund.

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CAPITAL FUND ACCOUNTING The capital projects identified above are included in the accounting system in one or more accounting funds, depending on the source of revenue and other legal requirements. For informational purposes, the following capital project funds are used by Metro Parks for capital project accounting. Energy Project Fund (330) This fund accounts for the energy efficiency projects throughout the Metropolitan Parks District through an energy services contract with the State of Washington and Johnson Controls. ASARCO Fund (307) This fund accounts for the projects paid for by ASARCO contract proceeds. Open Space Fee Fund (302) This fund was established to account for receipts that accumulate as resources received from open space fees. Capital Planning and Project Renovation Fund (315) The majority of capital projects in this fund have the General Fund as a revenue source. They include strategic planning and deferred capital maintenance projects. 2010 UTGO Bond Fund (323) This fund will account for the proceeds and expenditures of the $25,090,000 bond issued in June 2012 as part of the $84,300,000 voter approved park bonds. Again, interest earnings and project management will be accounted for in this fund. UTGO Bond Local Fund (329) Some of the 2005 voter approved park bond projects are expanded due to receipt of grants, donations or other matching funds. The revenues and expenditures of the project expansions are accounted for in the local fund. 2014 UTGO Bond Funds (340) This fund will account for the proceeds and expenditures of the $34,400,000 bond issued in December 2014 as part of the $198,000,000 voter approved park bonds. Again, interest earnings and project management will be accounted for in this fund. UTGO Bond Local Fund (349) Some of the 2014 voter approved park bond projects are expanded due to receipt of grants, donations or other matching funds. The revenues and expenditures of the project expansions are accounted for in the local fund. 2016 UTGO Bond Fund (341) This fund will account for the proceeds and expenditures of the $70,000,000 bond issued in December 2016 as part of the $198,000,000 voter approved park bonds. Again, interest earnings and project management will be accounted for in this fund. 2018 UTGO Bond Fund (342) This fund accounts for the proceeds and expenditures of the $50,000,000 bond issued in May 2018 as part of the $198,000,000 voter approved park bonds. Interest earnings and project management expenditures will be accounted for in this fund.

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APPENDIX

FINANCIAL POLICIES

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COMPREHENSIVE FINANCIAL MANAGEMENT POLICY

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CAPITAL IMPROVEMENT PLANNING AND BUDGETING POLICY

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APPENDIX

GLOSSARY

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GLOSSARY AND TERMS Account

A system of numbering that represents a revenue, expenditure, or balance sheet item. In MUNIS, this is called an “object.”

Appropriation The Board authorization to make expenditures and incur obligations from a particular account. Appropriations typically limit expenditures to a specific amount and purpose within a fiscal year or biennial timeframe. BAP

Abbreviation for Business Administration & Planning

Biennialization Conversion of a partially funded position, project or program within the 2021-2022 budget that continues in the ensuring biennium to a fully funded biennial budget, and for deletion of costs that were considered as non-recurring or one-time. Biennium

A two-year fiscal period. Metro Parks’ current budget biennium runs from January 1, 2021 – December 31, 2022.

Budget Drivers & Assumptions Economic or other factors that have a significant effect on the budget. Examples: inflation rate changes, property and sales tax trends, population in certain age or demographic groups, various MPT surveys. Business Plan

A stand-alone document for individual MPT operations that provides guidance and recommendations on suggested activities that could be undertaken to maximize net income for the operation, given a certain set of assumptions. It reports and projects revenues that would be generated and expenses that would be incurred.

Capital

Capital expenditures must be more than $5,000 and include: (1) major improvements or upgrade to existing capital assets (adding on, remodeling, major repairs) (2) reconstruction designed to gradually and systematically replace an existing system (3) replacement (including demolition and disposal) of a major component of an existing facility or system (4) new construction (buildings) and new capital equipment (5) acquisition of land or structures and (6) must have a life expectancy of greater than one year OR extend the life of an existing capital asset for more than one year. This type of improvement is not ordinary maintenance.

Capital Project

One project or a group of similar projects that meet the capital definition, costs at least $35,000 and is included in the Capital Improvement Plan or the Capital Budget.

CIP

Capital Improvement Plan. This is a plan for capital expenditures to be incurred over a fixed period of time, typically six years, and the projected resources to finance the expenditures. It is a long-range plan that looks beyond the traditional biennial budget. It includes projects estimated more than $35,000 and identified in the Strategic Parks and Program Services Plan. The Capital Budget is the first two years (current biennium) of the CIP.

Cost Recovery

Based on total revenue, the extent to which a program or activity covers its assigned costs. Usually expressed in percentage terms based on the ratio of revenue to expense.

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GLOSSARY AND TERMS Debt Service

The periodic principal and interest payments that result from the issuance of bonds, loans, or other borrowings.

Dedicated Accounts

Accounts set up by law to receive revenue from a specific source and to be spent for a specific purpose.

Enterprise Fund

A fund in the accounting system that may be used to report any activity for which a fee is charged to external users. Enterprise Funds are typically used for operations that function as a business and recover at least 100% of its costs.

Entitlement A service or grant that, under state or federal law, must be provided to all applicants. Fiscal Year

A one-year fiscal period. MPT’s fiscal year is January 1 to December 31.

Full-Time Employee

An employee paid hourly or exempt status (annual salary) scheduled for 40 hours per week and qualify for full benefits.

General Obligation Bonds

Bonds whose repayment is guaranteed by the “full faith and credit” of MPT. Unlimited Tax General Obligation (UTGO) bonds are voted on by the taxpayers in the MPT district. Limited Tax General Obligation (LTGO) bonds are issued upon approval by the Board of Park Commissioners and are included in the statutory debt limit for the district.

General Fund

The general fund represents all financial resources and transactions for “general operations” not accounted for in other designated funds, such as enterprise or capital project funds. Refers to the fund that receives revenue from sales, property, and other general taxes, rental income, program charges, and grants and donations, and is spent for parks maintenance, recreation programming, and administrative operations.

OED

Abbreviation for Office of the Executive Director

Indicator A measure established to report on results achieved. They could combine objective and subjective data and tell MPT how well a result outcome has been accomplished. Internal Service Fund

A fund that is separate from the General fund that is used to capture revenue and expense for a specific purpose, such as self-insurance or fleet funding. Typically used when there is a need to establish a reserve that can be carried over multiple bienniums.

MPGC

Abbreviation for Meadow Park Golf Course.

NWT Abbreviation for Northwest Trek. Objective

An operationalized goal that can usually be measured.

“Org” Code At MPT, the MUNIS general ledger system is structured such that each department is considered an Organization. The Org code identifies individual departments, divisions, and locations. Operating Budget A biennial plan for the revenues and expenditures necessary to support the ongoing administrative and service functions of MPT.

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GLOSSARY AND TERMS

Outcome The outcome or result is a description of what is expected to be achieved through the work plan actions of MPT. P&R Abbreviation for Parks & Recreation Department (inclusive of General Fund and Enterprise Funds) Performance Measure A quantitative indicator of how programs or services are directly contributing to the achievement of an agency’s objectives. These indicators may include measures of inputs, outputs, outcomes, productivity, and/or quality. PDMC

Abbreviation for Point Defiance Marina Complex.

PDZA

Abbreviation for Point Defiance Zoo & Aquarium.

Reserve, or Fund Balance In budget terminology, the difference between budgeted resources and expenditures. Resource Management Plan

Policies and procedures guiding the district on the cataloging, recordkeeping, maintenance, and appropriate use of specialized assets, such as green space or historic assets.

Special Revenue Fund

This is a fund in the accounting system that is used to account for the proceeds of specific revenue sources (other than trusts for individuals, private organizations, or other governments, or for major capital projects) that are legally restricted to expenditure for specified purposes. For example, a tax levied for a specified purpose could be the basis for establishing a Special Revenue fund.

Work Plan

This is a schedule of agreed-upon tasks to be performed over a given period. For the biennium, a work plan could be different one year to the next depending on completion of tasks or emerging tasks.

Working Capital Budgeting A combination of flexible and fixed budget elements in one document for proprietary (enterprise and internal service) funds. Current operations are flexibly budgeted based on the estimated level of services to be provided, and long-range resources and uses of assets are controlled by biennial appropriations. ZEED Abbreviation for Zoological & Environmental Education Department, comprised of Point Defiance Zoo & Aquarium and Northwest Trek Wildlife Park.

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BUDGET BOOK CREDITS

PREPARED BY Erwin Vidallon Don Higgins

Chief Financial Officer Budget Administrator

BUDGET PLANNING & DEVELOPMENT TEAM Donna Powell Vickie Cowan Jesse Schossow Yana Dvoukhretchenski Marci Kriebel

Zoological & Environmental Education Zoological & Environmental Education Zoological & Environmental Education Parks & Recreation Business Administration & Planning

BUDGET OUTREACH & ENGAGEMENT TEAM Sandra Eliason Nancy Johnson Abigail Vizcarra Perez Courtney Acoff Delia Flores

Business Administration Business Administration Business Administration Business Administration Parks & Recreation

& & & &

Planning Planning Planning Planning

EXECUTIVE BUDGET REVIEW TEAM Shon Sylvia Executive Administration Peter Mayer Executive Administration Jennifer Bowman Executive Administration Marina Becker Parks & Recreation Alan Varsik Zoological & Environmental Education Deborah Terwilleger Business Administration & Planning