8. Statistical SectionThis part of the City of Kalispell's financial report presents detailed information as a
context for understanding what the information in the financial statements, note
disclosure and required supplementary information says about the government's overall
financial health.
Contents
Financial Trends
These schedules contain trend information to help the reader understand how the
government's financial performance and well-being have changed over time
Revenue Capacity
These schedules contain information to help the reader assess the government's
most significant local revenue source, the property tax.
Debt Capacity
These schedules present information to help the reader assess the affordability of
the government's current level of outstanding debt and the government's ability to
issue additional debt in the future.
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader
understand the environment within which the government's financial activities
take place.
Operating Information
These schedules contain service and infrastructure data to help the reader
understand how the information in the government's financial report relates to the
services the government provides and the activities it performs.
Sources: Unless otherwise noted, the information in these schedules is derived from the City of Kalispell annual
financial report for the relevant year.
Note: The City of Kalispell implemented GASB Statement 34 in fiscal year 2003, therefore the data for prior years are
not shown; schedules presenting government -wide information include information beginning in that year.
M [� r-
)`
h 10t`
00 C`0 C`')
ono n [�
-
M M V
N
N o r
CT
CP
NC,
-N-� �
06 oo
oovj �O
O
N d' N
�2 r r
W b It
O
W
t.f) O (.-
lc 00 N
W
CM\
M- CT
iN
M
O 000 N
W
N
N
N 00 C0
o�0 V1
M
p h ViCD'n
CD
W N CV
C7 •- r
00 O
Mcr,
0, M h
0,
� CD )`
N
d' ^-d'
CT
CT M V1
01
V n CT
CT
M 'IT M
.-.
10 ON C)
10
p
O C, INN-r
00 h V1
--
00 10 W
M
O
N
O Cn
10 \O
v') h
vi
N �D �O
N
1D
.N-.^ .�
�
69
69
\0 10
O
M
CT
C) N
N �O C�
d'
r-
W 00 ID
M t O
It
(T
CT O
DO
0
r N O
O
Vii oMo
'
N)
E/j
69
'
r
N
� O O
O
N �n In
o0
p
O
V�i
�nrnv;o
rn�o�
O
vi[�vh
M
N
10
N v) M
O
O o0 O
o0
d' O
O
Nq
d' h N
'ct
Cr m
CT .--. CT
pp
O
CT
G
N
00
N
M O .0
O
69
vi
E5
N M
O
O
� t\ V
N
O M 6S
CV
O
�D U
h
N 0t
l, 00 W
o0
M
0o N v)
�D
N
N tV
W O,
b
.�.
V
E9
69
H
V o7 r
C,
V v) N
-.
oo M (71
O
[� V� N
O� N [- 17�
{� M M
V)
7
O M 10
r� b C
V
OI
V O �D
S
N car)
00 �
W
10 0. 1
rl N
r-
N
w N (-
C -
M
W M
MO\
b
69
b3
Ge
M
N
try M �j'
N
d'
M
C, 0, O CT
Cn O V1
v1
0o O� �p
V)
O
O
W'D
V M
O
oo v) oo
M oo [�
o0
d`
N
M10
69
64
69
a)
a)
N
a
m
a)
m
N
i6
Rf
N N
47 O
N
O y
O U)
O N
N
N C0O
N
C4 C
!n C
(/j CO
N
U) a)
V) .�
U) 0)
N —
N C
CO 'j
(0 'j
N C
(J
100) U
N
.Q t6
C
C .aCO
U
a)
U
Cc),a)
U
a5 C a) N
C -0a) ..
C .0 .0 a) 01
Cz a a) i E
a) -0 a) i 0
O U- U
.i
a) U C
a) '=.
CL a) U N
>
> a) V
�,
2 C
O i. (n to
E >
> a) C O
v a) 5 N
> 0 C 2
0 a) t E
> a) 'i
C 0)
fn
S CrS
>, C
� Cl.
C
> o
EITS
O
C3 F-
m F-
m
unaudited
statistical section
122
CITY OF KALISPELL, MONTANA
CHANGES IN NET ASSETS
Past Nine Fiscal Years
Fiscal Year
2003
2004
2
2006
2007
2008
2009
2010
2011
Expenses
Governmental activities:
General government
1,541,939
1,700,734
2,050,695
2,688,413
5,851,576
7,230,428
6,778,754
5,149,809
5,310,274
Public Safety
4,922,033
5,223,609
5,853,586
6,875,372
7,684,804
9,608,419
8,962262
9,015,732
8,729,290
Public Works
1,540,717
1,613,134
1,890,861
2,196,190
1,979,249
2,326,750
2,327,255
3,203,811
3,306,165
Parks and recreation
1,160,081
1217,471
1,587,454
1,719,630
1,895,781
2302,240
2,009,168
1,860,308
1,845,939
Community Development
1,162,224
769,607
1,112,746
1,482,210
3,706,504
979,002
1,012,555
1,629,656
2,033,880
Miscellaneous
261,437
334315
1,517
1,053
(14,839)
Interest
534,259
373,099
298,363
529263
736,927
701,786
672,386
627,678
580361
Total governmental activities expenses
$ 11,122,690 $ 11,231,969 $ 12,785,222 $ 15492,131
$ 21,840,002 $
23,148,625 $
21,762,380 $
21,484,994 $
21,805,909
Business -type activities:
Airport
105,429
174,865
202,122
204,842
176,702
214.636
Water
1,368,745
1,645,714
1,668,032
1,808.613
2,080,954
2,394,777
2,597,419
2,638,011
2,689,293
Sewer
2,874,950
2,971,947
3,191,852
3,570,618
4,037,350
4,716,788
5354,062
5,976,393
5.882,868
Ambulance
1233,459
1,346,286
1,167,458
1,383,918
1,707,121
Solid Waste
516,693
517,419
548,514
615,882
654,839
762,782
772,132
801,909
718,139
Total business -type activities expenses
5,993,847
6,481,366
6,575,856
7,484,460
8,655,129
8,076,469
8,928,455
9,593,015
9504,936
Total primary government expenses
$ 17,116,537 $ 17,713.335 $ 19,361,078 $ 22,976,591
$ 30,495,131 $
31,225,094 $
30,690,835 $
31,078,009 $
31,310,845
Program Revenues
Governmental activities:
Charges for services:
General government
390.202
412,126
419,416
434,172
432,519
62L250
829,925
951,940
1,039.553
Public Safety
966,772
883,704
1,316,455
1,799378
2,542,711
2,441,274
1,867,539
1,622,104
1,678,825
Public Works
863,257
1,208,196
1,400,939
1.499,638
1,650,116
2,269,770
2,604,731
2,098,848
2,312,530
Parks and recreation
356,819
473,456
590,636
700,576
739,245
754,025
547,874
624,158
592,868
Community Development
597,844
1,342,673
301,017
464300
193,623
507,699
228,989
136,598
28,161
Operating grants and contributions
1,538,285
1,046,260
1,584,106
1,793,603
1,782,022
2,108,149
2,074,401
3,768,083
3,588,307
Capital grants and contributions
596,948
2,354,542
457,360
158.695
5,473,543
6,318,780
6,551,018
2.284,267
3,351,562
Total governmental activities program revenues
$ 5,310,127 $
7,720,957 $
6,069,929 $
6.850,362 $
12,813,779 $
15,020,947 $
14,704A77 $
11,485,998 $
12,591,806
Business -type activities:
Charges for services:
Airport
48,207
69,297
91,959
72,373
70,694
70,900
Water
1,543,388
2,097,794
2962,127
2,927,706
2,343,047
2,722,421
2,562,569
2,624,521
2,296,594
Sewer
3,239,645
3,738,027
4,424,997
4,455,533
3,813,703
4,104,508
4,163,757
4,129,271
4,124,020
Ambulance
1,155,167
1,361,764
1,256,048
1,365,111
1,463,513
Solid Waste
568,150
579,894
603.305
615,094
623,132
709,514
758,236
767,404
805,613
Operating grants and contributions
47,091
55,867
96,702
79,501
121,264
10,465
Capital grants and contributions
623,396
1,274,080
4,956,418
2,976,538
10,087,410
9,486,451
1,257,291
1,280,807
888,609
Total business -type activities program revenues
7,176,837
9,107,416
14,199,597
12,467.690
18,521,366
17,125,317
9,814,226
8,872,697
8,185,736
Total primary government program revenues
$ 12,486,964 $ 16,828,373 $ 20,269,526 $ 19.31&052 $
31,335,145 $
32,146,264 $
23,518,703 $
20,358,695 $
20,777,542
Net (Expense)/Revenue
Governmental activities
(5,812,563)
(3,511,012)
(6,715,293)
(8,641,769)
(9,026,223)
(8,127,678)
(7,057,903)
(9,998,996)
(9,214,103)
Business -type activities
1,182,990
2,626,050
7,623,741
4,983,230
9,866,237
9,048,848
(114.229)
(720,318)
(1,319,200)
Total primary government net expense
$ (4,629,573) $
(884.962) $
908,448 $ (3,658,539) $
840,014 $
921,170 $
(7,172,132) $
(10,719,314) $
(10,533,303)
General Revenues and Other Changes in Net Assets
Governmental activities:
Taxes
Property taxes
4,163,922
3,445,385
4,752,795
10,322,742
5,374,150
5,824.984
6252,363
6,370,333
7,563,944
Misc.
98,469
Investment earnings
381,167
242,932
332,066
364,000
496,992
278,957
159,208
106,799
81,041
Grants and entitlements not restricted
2,036,192
2,075,409
2,177,066
2,353,992
2,301,876
2,221,506
2223,398
2,608,937
2,316,980
Gas Tax
290.319
318,622
324,774
342,226
354,678
361,349
366,904
Gain (loss) sale of capital assets
(61,395)
1,210,868
(392)
Transfers
(3,060,201)
(1,514,159)
415.503
(194,558)
(112,574)
Special Item - Stream buyout
1,322,194
Total governmental activities
$ 6.871,600 $
7,085,920 $
7,261,927 $ 10,237,760 $
8,194,501 $
9,083,176 $
8,989,647 $
9,252,468 $
10,314,764
Business -type activities:
Investment earnings
122,487
111,486
179,428
610,799
898,491
832296
467,038
228,143
163,907
Gain (loss) sale of capital assets
(30,663)
459,892
Special Item -
(312,736)
Transfers
3,060,201
1,514,159
(415,503)
194,558
112,574
Total business -type activities
$ 122,487 $
111,486 $
148,765 $
4,130,892 $
2,412,650 $
416.793 $
467,038 $
422,701 $
(36,255)
Total primary government
$ 6,994,087 $
7,197,406 $
7,410,692 $ 14,368,652 $
10,607,151 $
9,499.969 $
9,456,685 $
9,675,169 $
10,278,509
Change in Net Assets
Governmental activities
1,059,037
3,574,909
546,634
1,595,991
(831,722)
955,498
1931,744
(746,528)
1,100,661
Business -type activities
1,305,477
2,737,536
7,772,506
9,114,122
12,278,887
9,465,641
352,809
(297,617)
(1,355,455)
Total primary government
$ 2,364,514 $
6,312,444 $
8,319,140 $ 10,710,113 $
11.447,165 $
10,421.139 $
2,284,553 $
(1.044,145) $
(254,794)
Unaudited statistical section
123
(V 00 00 M
can � O N
O �
N
� � N
0o W
69 EA ER <fi
00
00
7
d" M
M
M
00 M
M
M
Q,
N
�
N
N
M N
CD
b
h
01
M
n
M
09
OD GO
of
o
o
v v
O
w
N d
C) r r ono vMi
M v;
N N O 00
N N M vi
6e
M M �
M M W N
O� M
b
G9
O O N10
'' d' O [�
In In N O
00 00 r C
O O cn
U
a c
ro o E
a >
A N 0 i� i
m >
CD .c o '�
0 0 4, C C 0 N 0 aa)i C(D C °
�ZOQ:D :) 0) sZOC:)CrD
c O m
°
unaudited statistical section
124
CITY OF KALISPELL, MONTANA
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS
Past Nine Fiscal Years
Fiscal Year
2003
2004
2005
2006
2007
2008
2009
2010
2011
Revenues
Taxes and assessments
5,036,088
5,509,021
4,929,980
5,762,480
6,443,167
6,879,980
7,367,487
8,085,877
8,301,367
Licenses and permits
509,957
426,713
463,152
712,654
1,374,244
729,230
328,040
325,787
323,271
Intergovernmental
3,905,425
4,135,311
3,922,052
4,302,142
4,616,415
4,718,521
5,184,134
7,366,576
7,865,669
Charges for services
802,377
1,003,640
2,898,718
3,307,364
3,638,633
4,669,634
4,778,786
4,817,847
4,740,643
Fines and forfeitures
453,892
443,646
535,875
519,391
579,287
554,518
489,108
497,126
549,267
Miscellaneous
449,857
695,778
132,327
113,855
82,243
527,108
201,852
252,339
251,458
Investment earnings
908,693
1,162,252
330,746
358,754
496,992
278,957
159,208
106,800
79,484
Total revenues
12,066,289
13,376,361
13.212,850
15,076,640
17,230,981
18,357,948
18,508,615
21,452,352
22,111,159
Expenditures
General government
1,257,749
1,324,180
1,524,123
2,126,772
2,123,774
2,634,295
2,437,743
2,565,522
2,532,377
Public safety
4,780,182
5,150,657
5,604,169
6,650,069
7,399,753
9,195,960
8,569,405
8,851,001
8,332,769
Public works
1,443,451
1,515,246
1,791,913
2,085,890
1,864,465
2,194,497
2,210,238
2,761,933
3,039,460
Parks and recreation
988,015
1,071,506
1,236,972
1,350,474
1,508,943
1,954,149
1,590,360
1,453,215
1,385,997
Community development
1,123,497
768,038
1,109,542
1,478,928
2,062,332
970,861
1,018,756
1,622,982
2,034,606
Other
261,437
334,315
1,517
1,053
940
Capital outlay
3,394,947
4,342,922
2,051,190
7,667,087
4,353,483
2,480,415
1.804,037
949,400
1,944,635
Debt service:
Principal
986,612
2,213,388
411,819
678,236
999,530
1,928,305
1,088,314
1,125,928
1,059,505
Interest
288,363
529,263
743,484
701,786
672,386
627,678
580,361
Total expenditures
14,235,890
16.720,252
14,019,608
22,567,772
21,056,704
21,960,268
19,391,239
19,957,659
20,909,710
Excess of revenues
over (under) expenditures
(2,169,601)
(3,343,891)
(806,758)
(7,491,132)
(3,825,723)
(3,602,320)
(882,624)
1,49093
1,201,449
Other Financing Sources (Uses)
Transfers in
235,449
793,111
1,644,739
1,442,171
1,044,868
1,529,504
1,290,617
1,740,512
1,229,303
Transfers out
(235,449)
(793,111)
(1,644,739)
(1,842,110)
(1,044,868)
(1,194,291)
(1,290,617)
(1,740,512)
(1,229,303)
Proceeds from long-term debt
153,642
217,594
3,469,501
8,039,867
150,000
2,162,081
8,980
7,629
100,462
Sales of capital assets
1,210,868
3,317
6,029
Special Item - Stream buyout
1,322,194
Total other financing sources (uses
153,642
1,539,788
3,469,501
7,639,928
1,360,868
2,500,611
15,009
7,629
100,462
Extraordinary items
Net change in fund balances
(2,015,959)
(1,804,103)
2,662,743
148,796
(2,464,855)
(1,101,709)
(867,615)
1,502 322
1 301 911
Debt service as a percentage of
noncapital expenditures
9.10%
17.88%
5.85%
8.10%
10.44%
13.50%
10.01%
9.23%
8.65%
Unaudited statistical section
125
i
CITY OF KALISPELL, MONTANA
MARKET
VALUE OF TAXABLE PROPERTY
Past Nine Fiscal
Years
(in thousands of dollars)
Fiscal
Taxable
Year
Real
Less
Total
Total
Estimated
Value as a
Ended
Taxable
Tax
Taxable
Direct
Market
Percentage
June 30,
Value
Increment
Valuation
Tax Rate
Value
of Market Value
2003
$23,654
$ 755
$ 22,899
152.60
$ 678,033
3.38%
2004
26,088
818
25,270
149.74
743,577
3.40%
2005
27,840
926
26,914
155.00
818,606
3.29%
2006
29,770
1,119
28,651
170.00
893,658
3.21%
2007
32,494
701
31,793
166.90
1,035,070
3.07%
2008
35,810
923
34,887
162.85
1,148,125
3.04%
2009
37,850
1,341
36,509
170.23
1,190,541
3.07%
2010
39,522
1,540
37,982
169.81
1,269,511
2.99%
2011
$41,074
$ 1,626
$ 39,448
170.34
$1,360,162
2.90%
Source: Flathead County and Montana Department of Revenue
Note: Assessed by Montana Department of Revenue every six years
Unaudited statistical section
126
CITY OF KALISPELL, MONTANA
DIRECT AND OVERLAPPING PROPERTY TAX RATES
Past Nine Fiscal Years
(rate per $1000 of assessed value)
City of Kalispell
Overlapping Rates
Fiscal
General
Total
Year
Obligation
Direct
Kalispell
Ended
Basic
Health
Debt
Tax
School
Flathead
State of
June 30,
Rate
Insurance
Service
Rate
District
County
Montana
2003
128.60
12.00
12.00
152.60
341.04
93.61
46.00
2004
122.83
10.22
11.60
144.65
347.11
100.70
46.00
2005
130.00
13.00
12.00
155.00
337.02
107.52
46.00
2006
137.00
12.50
20.50
170.00
375.51
112.64
46.00
2007
134.90
13.50
18.50
166.90
361.23
115.88
46.00
2008
132.60
14.75
15.50
162.85
351.09
119.96
46.00
2009
138.76
16.22
15.25
170.23
358.27
104.51
46.00
2010
140.11
15.20
14.50
169.81
350.46
95.36
46.00
2011
141.50
14.64
14.20
170.34
341.38
104.04
46.00
Source: Montana Tax Foundation
Unaudited statistical section
127
CITY OF KALISPELL, MONTANA
PRINCIPAL PROPERTY TAX PAYERS
Current and Five Years Ago
Taxpayer
FLATHEAD ELECTRIC COOPERATIVE INC
CENTURYTEL OF MONTANA INC T146
FLATHEAD HOSPITAL DEVELOPMENT COMPANY LLC
NORTHWESTERN CORP TRANSMISSION & DISTRIBUTION
RED LION HOTELS LIMITED PARTNERSHIP
WAL-MART ESTATE BUSINESS TRUST
KALISPELL HOTEL LLC
TARGET CORPORATION
VERIZON WIRELESS
HD DEVELOPMENT OF MARYLAND INC
KALISPELL GOLDBERG LLC
GVD COMMERCIAL PROPERTIES INC
NORTHWEST HEALTHCARE CORP
ROCKY MTN SUB SPECIALTY ASSOCIATES LLC
Total City Taxable Assessed Value
Source: Flathead County
2011
Taxable
Assessed
Value
Rank
Percentage
of Total City
Taxable
Assessed
Value
$ 2,699,165
1
6.92%
1,116,553
2
2.86%
571,673
3
1.46%
481,270
4
1.23%
400.451
5
1.03%
333,699
6
0.86%
227,030
7
0.58%
216.632
8
0.56%
187,883
9
0.48%
18T013
10
0.48%
Total 6,421,369
$ 39,026,372
16.45%
2006
Percentage
of Total City
Taxable
Taxable
Assessed
Assessed
Value
Rank
Value
$ 993,212
2
3.06%
995,774
1
3.07%
775,231
3
2.39%
596.027
4
1.84%
238A37
8
0.74%
207,012
9
0.64%
502,392
5
1.55%
494,803
6
1.53%
264,458
7
0.82%
159,622
10
0.49%
5,226,968
16.12%
$ 32,417,808
Unaudited statistical section
128
CITY OF KALISPELL, MONTANA
PROPERTY TAX LEVIES AND COLLECTIONS
Past Nine Fiscal Years
Fiscal
Collected within the
Year
Taxes Levied
Fiscal Year
of the Levy
Collections
Ended
for the
Percentage
in Subsequent
June 30,
Fiscal Year
Amount
of Levy
Years
2003
3,494,387
3,349,720
95.86%
135,582
2004
3,783,930
3,598,139
95.09%
177,088
2005
4,171,670
3,971,847
95.21%
184,805
2006
4,870,670
4,540,926
93.23%
310,262
2007
5,306,252
5,097,185
96.06%
178,290
2008
5,831,659
5,614,138
96.27%
107,303
2009
6,214,927
5,883,671
94.67%
273,943
2010
6,449,723
6,036,354
93.59%
217,026
2011
6,719,572
6,182,842
92.01%
n/a
Source: Flathead County
City Manager's Recommended Budget
Total Collections to Date
Percentage
Amount
of Levy
3,485,302
99.74%
3,775,227
99.77%
4,156,652
99.64%
4,851,187
99.60%
5,275,475
99.42%
5,721,440
98.11 %
6,157,614
99.08%
6,253,380
96.96%
6,182,842
92.01%
Unaudited statistical section
129
CITY OF KALISPELL, MONTANA
WATER SOLD BY TYPE OF CUSTOMER
Past Nine Fiscal Years
(in thousands of gallons)
Fiscal Year
2003
2004
2005
2006
2007
2008
2009
2010
2011
'type of Customer
Residential
481,293
565,640
458,054
494,293
560,565
620,857
565,060
506,020
509,575
Commercial
462,134
511,974
481,241
504,591
550,512
556,018
527,405
540,942
515,959
Total
943,427
1,077,614
939,295
998,884
1,111,077
1,176,875
1,092,465
1,046,962
1,025,534
Total direct rate
$ 1.29
$ 1.44
$ 1.64
$ 1.80
$ 1.92
$ 2.05
$ 2.29
$ 2.30
$ 2.06
per 1000 gallons
Source: City of Kalispell Finance Department
Unaudited statistical section
130
CITY OF KALISPELL, MONTANA
WATER AND SEWER RATES
Past Nine Fiscal Years
Fiscal
Water
Sewer
Year
Monthly Rate per
Monthly
Rate per
Ended
Base 1000
Base
1000
June 30,
Rate Gallons
Rate
Gallons
2003
$
2.65 $ 1.51
$
2.65
$ 3.38
2004
$
2.85 $ 1.66
$
2.85
$ 3.48
2005
$
3.00 $ 1.83
$
3.00
$ 3.62
2006
$
3.25 $ 2.01
$
3.25
$ 3.80
2007
$
3.55 $ 2.21
$
3.55
$ 3.99
2008
$
3.75 $ 2.43
$
3.75
$ 4.19
2009
$
3.75 $ 2.43
$
3.75
$ 4.19
2010
$
3.75 $ 2.43
$
3.75
$ 4.19
2011
$
3.75 $ 2.43
$
9.38 x*
$ 4.19
* For Residential and Commercial Customers within the Kalispell City Limits.
Increased during fiscal year 2011.
Sources: City of Kalispell, Resolutions 4798/4799/5491
Unaudited statistical section
131
CITY OF KALISPELL, MONTANA
RATIOS OF OUTSTANDING DEBT BY TYPE
Past Nine Fiscal Years
Governmental Activities
Business -Type
Activities
Fiscal
Year
General
Special
Total
Percentage
Ended
Obligation
Notes
Revenue
Assessment
Revenue
Notes
Primary
of Personal
Per
June 30,
Bonds
Payable
Bonds
Bonds
Bonds
Payable
Government
Income
Capita
2003
3,675,000
543,540
1,903,011
1,496,140
6,197,353
63,250
13,878,294
2.95%
$ 822.81
2004
3,475,000
675,318
408,379
1,341,912
8,731,760
48,599
14,680,968
2.80 %
$ 842.96
2005
6,345,000
1,006,512
350,283
1,256,498
8,541,692
33,123
17,533,108
3.02%
$ 951.75
2006
6,085,000
2,314,448
288,523
5,730,774
9,770,250
24,188,995
3.65 %
$ 1,250.92
2007
5,785,000
2,269,944
222,868
5,389,846
8,703,159
22,370,817
3.14%
$ 1,101.47
2008
5,475,000
3,303,829
153,073
5,079,534
19,471,713
33,483,149
4.51 %
$ 1,577.83
2009
5,145,000
3,062,562
78,876
4,760,665
22,193,000
35,240,103
4.73%
$ 1,628.47
2010
4,805,000
2,833,340
1,445,000
4,410,462
19,541,000
33,034,802
4.82%
$ 1,657.79
2011
4,450,000
2,682,566
1,325,000
4,077,194
18,410,000
30,944,760
4.51 %
$ 1,552.91
Source:
City Manager's Recommended Budget
City of Kalispell Finance
Department
Unaudited statistical section
132
CITY OF KALISPELL, MONTANA
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
Past Nine Fiscal Years
General Bonded Debt Outstanding
Percentage
Fiscal
of Actual
Year
General
Special
Taxable
Ended
Obligation
Assessment
Value of
Per
June 30,
Bonds
Bonds
Total
Property
Capita
2003
3,675,000
1,496,140
5,171,140
22.6%
$
306.58
2004
3,475,000
1,341,912
4,816,912
19.1%
$
276.58
2005
6,345,000
1,256,498
7,601,498
28.2%
$
412.63
2006
6,085,000
5,730,774
11,815,774
41.2%
$
611.04
2007
5,785,000
5,389,846
11,174,846
35.1%
$
550.21
2008
5,475,000
5,079,534
10,554,534
30.3%
$
497.36
2009
5,145,000
4,760,665
9,905,665
27.1%
$
457.75
2010
4,805,000
4,410,462
9,215,462
24.3%
$
462.46
2011
4,450,000
4,077,194
8,527,194
21.6%
$
427.92
Source: City Manager's Recommended Budget
Unaudited statistical section
133
CITY OF KALISPELL, MONTANA
LEGAL DEBT MARGIN INFORMATION
Past Nine Fiscal Years
Fiscal Year
2003
2004
20055
2006
2007
2008
2009
2010
2011
DebtlimiY
16,950,788
18,589,413
20,465,139
22,341,439
25,325,313
28,703,125
29,763,513
31,737,765
34,004,058
Total net debt applicable to limit
(3,703,897)
(3,491,775)
(6,310,086)
(6,047,416)
(5,717,734)
(5,420,264)
(5,110,575)
(4,761,233)
(4,401,000)
Legal debt margin
$ 13,246,891
$ 15,097,638
$ 14,155,053
$ 16,294,023 $
19,607,579 $
23,282,861 $
24,652,938 $
26,976,532 $
29,603,058
Total net debt applicable to the limit
as a percentage of debt limit
21.85%
18.78%
30.83%
27.07%
22.58%
18.88 %
17.17 %
15.009,
12 949
`2.5 % of total market value of taxable property
Source: City Manager's Recommended Budget
Unaudited statistical section
134
CITY OF KALISPELL, MONTANA
PLEDGED REVENUE COVERAGE
Past Nine Fiscal Years
Water/Sewer Revenue Bonds
Fiscal
Year
Utility
Less:
Ended
Service
Operating
Debt Service
June 30,
Charges*
Expenses"
Principal
Interest
Coverage
2003
4,154,477
(2,541,493)
(620,826)
(272,938)
719,220
2004
4,372,808
(2,567,318)
(1,875,218)
(252,213)
(321,941)
2005
4,867,312
(2,876,292)
(748,586)
(219,565)
1,022,869
2006
5,508,970
(3,123,526)
(802,966)
(280,249)
1,302,229
2007
6,141,024
(3,794,101)
(532,655)
(222,847)
1,591,421
2008
7,628,374
(4,332,133)
(553,795)
(203,424)
2,539,022
2009
7,572,970
(4,676,950)
(579,197)
(182,006)
2,134,817
2010
7,213,024
(4,513,881)
(1,087,000)
(779,083)
833,060
2011
6,810,442
(4,478,406)
(1,131,000)
(737,866)
463,170
*includes other revenues pledged for debt service
** excludes depreciation
Source: City of Kalispell Finance Department
Special Assessment Bonds
Special
Assessment
Debt Service
Collections
Principal
Interest
Coverage
224,558
(194,814)
(81,526)
(51,782)
199,265
(157,984)
(73,712)
(32,431)
169,816
(117,107)
(67,412)
(14,703)
149,008
(68,573)
(64,192)
16,243
644,859
(340,929)
(277,456)
26,474
607,086
(325,718)
(253,172)
28,196
298,968
(327,423)
(241,088)
(269,543)
711,971
(357,831)
(228,611)
125,529
505,777
(334,210)
(212,843)
(41,276)
Unaudited statistical section
135
CITY OF KALISPELL, MONTANA
DEMOGRAPHIC AND ECONOMIC STATISTICS
Past Nine Fiscal Years
Fiscal
Per
Year
Capita
K-12
Annual
Ended
Personal
Personal
Average
School
Unemployment
June 30,
Population
Income (in thousands)
Income
Age
Enrollment*
Rate
2003
16,867
2,206,405
27,870
40.30
4,777
5.40%
2004
17,416
2,429,868
30,134
40.30
4,851
5.00%
2005
18,422
2,604,434
31,556
38.30
4,900
4.10%
2006
19,337
2,905,427
34,252
36.10
4,976
3.60%
2007
20,310
3,074,726
35,261
35.20
4,964
3.70%
2008
21,221
3,168,213
35,556
34.20
4,997
6.00%
2009
21,640
3,085,247
34,424
33.30
5,183
10.90%
2010
19,927
not available
not available
34.50
5,396
11.80%
2011
not available
not available
not available
not available
5,300
10.9%**
*School District 5
"October 2011 - latest available
Sources: Kalispell Public Schools
U.S. Census Bureau
U.S. Department of Commerce - Bureau of Economic Analysis
Montana Department of Labor & Industry
Unaudited statistical section
136
CITY OF KALISPELL, MONTANA
PRINCIPAL PUBLIC AND PRIVATE INDUSTRY EMPLOYERS
2010
and 2002 class sizes (available)
Private Employer
Kalispell Regional Medical Center
Teletech
Applied Materials (Semitool Inc.)
School District #5
CenturyLink
Flathead County
Wal-Mart
L.C. Staffing
National Flood Services
Immanuel Lutheran Home
Workplace, Inc.
Class 6 - 100 to 249 employees
Class 7 - 250 to 499 employees
Class 8 - 500 to 999 employees
Class 9 - 1000+ employees
2010
Estimated Estimated
# of
% of
Employees
Total Employment
2,282
5.91 %
850
2.20%
800
2.07%
750
1.94%
580
1.50%
526
1.36%
411
1.06%
350
0.91 %
260
0.67%
250
0.65%
Sources: Montana Department of Labor & Industry
Montana West Economic Development
Staff
GASB, Statement 44 requires the demographic and economic information should
indicate the top ten employers in current year and nine years prior for comparison.
The State of Montana, Department of Labor only reports the top 20 private employers
in each county and does not rank them or provide the number of employees as they
consider it confidential information. Nine year prior information is not available. This
information will be updated as available.
2002
Class
Size
Industry
9
Healthcare
Professional & Tech.
8
Manufacturing
8
Education
Professional & Tech.
7
Government
7
Retail
7
Other
Finance & Insurance
6
Healthcare
7
Other
Unaudited statistical section
137
CITY OF KALISPELL, MONTANA
Full -Time Equivalent
City Government Employees by Function/Program
Past Nine Fiscal Years
Fiscal Year Ended June 30,
FY 03
FY 04
FY 05 FY 06 FY 07
FY 08
FY 09
FY10
FY11
General Government
Manager
2.00
2.00
2.00 2.00 2.00
2.00
2.00
1.00
1.00
Human Resources
1.00
1.00
1.00 1.25 1.50
1.50
1.50
1.50
1.50
City Clerk
1.00
1.00
1.00 1.00 1.00
1.00
1.34
1.34
1.34
Media Specialist
0.50
0.55
0.55
Finance
3.50
4.00
3.80 3.80 3.70
3.70
3.70
3.20
3.20
Attorney
3.00
3.00
3.00 3.00 5.00
5.00
4.66
4.66
4.66
Court
3.00
3.00
3.00 3.00 3.50
4.00
4.00
4.00
4.00
City Hall
1.20
0.20
0.20 1.00 1.00
1.00
1.00
1.00
1.40
Planning & Zoning
1.00
1.00
1.00 6.50 6.50
6.50
6.50
4.75
4.75
Building
5.10
5.30
5.30 6.50 6.50
7.50
7.50
5.25
3.45
Data Processing
1.00 1.00
1.00
1.00
1.00
1.00
Total General Government
20.80
20.50
20.30 29.05 31.70
33.20
33.70
28.25
26.85
Public Safety
Police
39.50
40.50
41.50
44.00
45.00
47.00
48.50
47.50
41.00
Fire
20.15
20.15
22.70
26.75
27.75
29.60
29.90
24.90
27.30
Ambulance
5.85
5.85
6.30
7.25
11.25
9.40
9.10
9.10
7.50
Total Public Safety
65.50
66.50
70.50
78.00
84.00
86.00
87.50
81.50
75.80
Public Works
DPW
1.05
1.05
1.05
2.05
1.90
1.90
0.15
0.15
0.25
Garage
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
Street - General
2.50
Street Maint
7.55
10.05
11.05
11.05
I1.00
11.45
12.05
12.30
12.65
Sign/signal
2.00
2.00
2.00
2.00
2.00
2.00
2.50
2.50
2.50
Light District
0.10
0.60
0.60
0.80
Water
10.95
10.95
11.05
13.05
12.95
15.20
15.75
15.95
15.60
Sewer
6.15
6.15
6.75
6.75
7.40
8.05
8.70
8.40
8.45
WWTP
6.80
6.80
6.80
7.80
7.40
9.40
9.40
8.40
8.05
Storm
1.90
1.90
2.40
3.40
4.60
5.35
6.00
6.20
6.40
Solid Waste
6.60
6.60
6.60
6.60
6.55
7.35
7.55
7.60
7.35
Total Public Works
48.50
48.50
50.70
55.70
56.80
63.80
65.70
65.10
65.05
Parks and Recreation
Parks and Recreation
8.90
8.90
9.40
9.95
11.40
11.40
11.10
9.20
8.90
Forestry
2.10
2.10
2.10
2.05
2,55
2.55
2.80
2.80
3.00
Total Parks and Recreation
11.00
11.00
11.50
12.00
13.95
13.95
13.90
12.00
11.90
Community Development
UDAG/Comm. Dev.
4.50
4.50
4.50
2.30
3.50
3.50
2.00
2.00
2.00
Airport
Airport
0.00
0.00
0.75
0.75
0.75
0.75
1.00
1.00
0.50
Total all funds
150.30
151.00
158.25
177.80
190.70
201.20
203.80
189.85
182.10
Source: City Manager's Recommended Budget
Unaudited statistical section
138
CITY OF KALISPELL, MONTANA
Capital Asset Statistics by Function/Program
Past Nine Fiscal Years
Fiscal Year Ended June 30,
FY 03
FY 04
FY 05
FY 06
FY 07
FY 08
FY 09
F710
FY11
Police
Stations 1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Patrol Units (Cars) 10.00
10.00
10.00
10.00
11.00
11.00
11.00
11.00
I1.00
Patrol Units (Motorcycles) 0.00
0.00
0.00
0.00
2.00
2.00
2.00
2.00
2.00
Fire
Stations 1.00
1.00
1.00
2.00
2.00
2.00
2.00
2.00
2.00
Fire Trucks 4.00
4.00
5.00
4.00
4.00
4.00
4.00
4.00
4.00
Ambulances 4.00
3.00
3.00
4.00
4.00
4.00
4.00
4.00
4.00
Streets
Streets and Alleys (Miles) 104.00
104.00
110.00
114.00
130.00
133.00
139.00
139.00
139.00
Sidewalk Replaced (Linear Feet) 663.00
2844.00
2438.00
1466.00
225.00
1411.00
1060.00
1060.00
776.00
New Sidewalks (Linear Feet)
16692.00
400.00
Water
Mains (Miles) 73.00
76.00
85.00
90.00
104.00
116.00
125.00
125.50
126.00
Wastewater
Sanitary Mains (Miles) 88.00
92.00
101.00
106.00
108.00
119.00
130.00
130.50
130.50
Storm Mains (Miles) 32.00
34.00
36.00
38.00
40.00
47.00
52.00
52.00
52.00
Lift Stations 17.00
20.00
25.00
29.00
34.00
38.00
38.00
38.00
38.00
Treated Sewage (Gallons) 837 mil
943 mil
1004 mil
1075 mil
1029 mil
1039 mil
980 mil
991 mil
1129 mil
Solid Waste
Collection Vehicles 7.00
7.00
7.00
7.00
8.00
8.00
8.00
8.00
8.00
Other Vehicles 1.00
1.00
2.00
2.00
2.00
2.00
2.00
2.00
2.00
Parks
City Parks (Acres) 332.21
332.21
335.79
366.20
420.73
429.74
429.74
429.74
429.74
Source: City of Kalispell Finance Department
City of Kalispell Public Works Department
City of Kalispell Parks Department
City of Kalispell Police Department
Unaudited statistical section
139