Linda D. Robertson. Associate Executive Director for Business September 2018
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1 Linda D. Robertson Associate Executive Director for Business September 2018
2 Actual: FHSAA, Inc. General Op Beginning Balances (July 2017) $ 5,354,978 Plus Revenue (income) $ 5,793,998 Less Expenses $ (5,396,007) = Ending Balances (June 2018) $ 5,752,968 Fund Balance increased by $397,990 Budgeted Ending Balance is 99% of revenue FHSAA policy requires a Fund Balance of 75% -150%
3 Significant Financial Events Anticipated And Budgeted: New software for school administration and officials Finals Event host contract changes: Seven sports had new venues Two sites hosted multiple events on same weekend Water Polo had new finals format (qtr-finals at schools) E-ticketing emphasis for Finals Electronic books
4 Significant Financial Events Not Anticipated: Hurricane Irma cancellations of classics & one Board of Directors meeting Fines were fully enforced Outsourcing the sale of State Passes resulted in lower sales (return to in-house in ) Prior merchandise vendor failed to pay FHSAA New finals host for Track required rent
5 Significant Financial Events Employee Turnover (July 1, 2017 to June 30, 2018) First year for Executive Director, George Tomyn Two staff retired/resigned Fiscal Assistant (February 2018) Director of Compliance & Eligibility (June 2018) Four new staff hired Executive Assistant for Athletics (replaced prior yr retiree) Official s Registrar (replaced prior yr resignation) Fiscal Assistant (replaced current yr resignation) Director of Compliance & Eligibility (replaced current yr retiree)
6 Revenue $5,793,998 Service Fees 515,120 9% Dues & Fees 231,261 4% Corporate 2,277,654 39% Fines 167,272 3% Invest & Other 139,247 2% Championships 1,302,942 23% State Series Playoff 848,653 15% Classics 311,849 5%
7 $ 112,972 $ 85,873 $ 41,226 $ 7, Revenue $173,368 more than budgeted Fines ($167,272 total collected) Corporate support (Champion & Gatorade) Investments Officials registrations (more multi-sport) $(18,846) Classics (Hurricane impact) $(27,744) Member Dues Legal portion (insurance refund lowered amount due from members) $(30,805) State Series (e-ticket impact on walkup price) $ 2,953 Miscellaneous
8 FHSAA State Series $2.1 million to FHSAA = 38% of resources Approximately 990,000 attended 2,394 Events (2,155 Playoffs; 239 Finals) Passes $ 191,248 Playoffs 848,853 Championships 1,111,694 Total to FHSAA $2,151,795
9 FHSAA State Championships $1,114,544 FHSAA Revenue (23% of Total Rev) 239 Games/Sessions (98 Semi; 141 Finals) 107,615 Paid admission 132,134 Attended $716,682 Expense: Participating teams paid $389,594 Officials $98,580 Trophies $94,343 Facility Rent $61,544 Other event costs $72,621 Net Income for FHSAA = $397,862
10 20 Host Sites for Championships
11 FHSAA State Championships Venue Receipts & Local Impact Ticket Sales $ 1,273,700 Concessions 111,835 Parking 140,087 Hotel Commission 16,056 Grants & Sponsors 161,316 Subtotal $ 1,702,023 Economic Impact * $13,045,500 Total $14,747,523 Venue Hosts paid FHSAA $1,114,544 *Estimated $100 per attendee (hotel, meals, other)
12 State Series 2,155 Playoff Events Hosted at Schools Revenue Sharing $5.6 Million for Schools $835 thousand for FHSAA % of tickets schools KEEP: 100% for 21 sports (2,220 games) 85% for 7 sports (1,258 games) 75% for football (224 games) 4 Cheer region events are bid similar to Finals
13 FHSAA State Series ( ) Revenue: District through Semi-Finals Sport Receipts FHSAA School Share Football $ 1,803,129 $ 444,116 $ 1,359,013 Basketball (G&B) $ 956,283 $ 108,336 $ 847,947 Baseball $ 545,775 $ 72,704 $ 473,071 Soccer (G&B) $ 757,684 $ 96,961 $ 660,723 Girls Volleyball $ 423,935 $ 47,463 $ 376,472 Softball $ 303,572 $ 30,323 $ 273,249 Competitive Cheer $ 59,140 $ 34,584 $ 24,556 Track and Field (G&B) $ 62,256 $ - $ 62,256 Cross Country (G&B) $ 34,516 $ - $ 34,516 Swim/Dive (G&B) $ 63,333 $ - $ 63,333 Wrestling $ 91,516 $ - $ 91,516 Others $ 28,500 $ - $ 28,500 Est Park/Concessions $ 1,367,796 $ - $ 1,367,796 Total Est Revenue $ 6,497,435 $ 834,487 $ 5,662,948
14 Net Income Playoffs 8 Sports that share FHSAA Schools Share of Gate $ 834,487 $ 4,015,031 Concessions (est. $1.50 pp) $ - $ 1,017,663 Parking (est. $0.50 pp) $ - $ 350,133 Subtotal Revenue $ 834,487 $ 5,382,827 Cost of Event $ - $(2,168,215) Loss Funding $ (66,069) $ 66,069 Est NET PROFIT $ 768,418 $ 3,280,681
15 Ticket Sales Diff % Diff Playoffs 668, ,931 60,600 9% Finals 113, ,738 (7,128) -6% Total 782, ,669 53,472 7%
16 Ticket Sales Baseball Attendance recovered after previous year decline Diff % Diff Playoffs 75,300 84,831 9,441 13% Finals 8,221 9,659 1,438 17% Total 83,611 94,490 10,879 13%
17 Ticket Sales Soccer Significant decrease at Finals Diff % Diff Playoffs 100, ,236 16, % Finals 5,057 3,742 (1,315) -26% Total 105, ,078 14,900 14%
18 Ticket Sales Basketball Significant decrease at Finals Diff % Diff Playoffs 143, ,971 4,617 3% Finals 23,419 17,878 (5,541) -24% Total 166, ,773 (924) -1%
19 Ticket Sales Girls Volleyball Significant increase in Playoffs Diff % Diff Playoffs 46,110 63,938 17,828 39% Finals 3,314 2,916 (398) -12% Total 49,424 49,424 17,430 35%
20 Ticket Sales - Softball Largest increase in Playoffs Largest decrease in Finals (weather) Diff % Diff Playoffs 32,457 46,729 44,272 44% Finals 4,519 2,681 (1,838) -41% Total 36,976 49,410 12,434 34%
21 Ticket Sales Track & Field Largest increase in Finals Diff % Diff Finals 7,125 9,500 2,375 33% Note: Playoff attendance not required to be reported by schools
22 Ticket Sales - Wrestling Dual and Individual Finals (First year for Dual) Diff % Diff Finals 11,122 11, % Note: Playoff attendance not required to be reported by schools
23 State Finals 10 year trend 140, , ,000 80,000 60,000 40,000 20, Changes to Classifications: : BA, BB, SB, GVB expanded from 6 to 8 classes : BA, SB expanded from 8 to 9 classes : BB, GVB expanded from 8 to 9 classes
24 Finals Tickets Sold 30,000 25,000 20,000 15,000 10,000 5,000 -
25 Playoff Tickets Sold 250, , , ,000 50,000 -
26 State Series Total Tickets Sold 300, , , , ,000 50,000 -
27 Expenses - $5,396,007 Compliance $650,116 12% Util, Custodial, Insurance $247,172 5% Communications $896,876 17% Athletic Services & Events $1,996,618 37% Recognition $131,173 2% General Services Fiscal, Tech, Contracting $578,044 11% Board & Admin $440,156 8% Officials $455,852 8%
28 Expense $ 322,416 LESS than budgeted $(119,288) $( 111,668) $( 33,611) $( 30,329) $( 26,519) $(25,506) $( 9,090) $( 8,427) $( 7,638) $ 22,528 $ 32,685 $( 5,550) Professional Services (legal defense) Salaries/benefits (vacancies, group health changes, & less needed for payment of unused leave) Travel (cancelled Board meeting & video conferencing) Trophies/medals (less Rozelle awards, less plaques for other awards) Team Finals payouts (less net profit to share) Printing and general office expense (no banners purchased, used existing stock of office supplies) Game Officiating (weightlifting & new venue sites) Property & liability insurance (budgeted rate increase not used) Professional development MORE for bad debt (Grassroots - merchandizer) MORE for rentals (new track venue) All other combined
29 Summary Net Income for year $ 397,990 Fund Balance year end $5,752,968 Fund Balance as % of Revenue 99% Compared to Prior Year June 30, 2017: Net Income $ 125,838 Fund Balance $5,354,978 Fund Balance % 94%
30 Annual Resources Then and Now $4.4 MILLION $5.7 MILLION Corporate 18% Officials 8% Tournaments & Classics 13% Dues/Fees 12% Other 2% Officials 9% Classics 5% Dues/Fees 4% Fines 3% State Series 41% Fines 8% Corporate 39% State Series 38% $1,438,337 33% from Schools $710,387 12% from Schools
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