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8. Statistical SectionSTATISTICAL SECTION This 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. FINANCIAL TRENDS CITY OF KALISPELL, MONTANA NET POSITION BY COMPONENT Past Ten Fiscal Years 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Governmental activities Net investment in capital assets 17,437,974 15,365,719 12,270,552 60,554,766 62,594,205 65,102,418 77,682,685 78,295,883 75,621,152 72,872,788 Restricted 8,179,258 6,496,492 9,423,345 6,996,834 6,831,619 6,095,175 7,186,867 8,129,527 9,296,513 7,745,994 Unrestricted 2,074,727 6,315,102 8,092,703 7,476,121 6,400,925 5,927,400 5,953,248 5,921,717 5,849,339 6,851,705 Total governmental activities net position $27,691,959 $28,177,313 $29,786,600 $ 75,027,721 $ 75,826,749 $ 77,124,993 $ 90,822,800 $ 92,347,127 $ 90,767,004 $ 87,470,487 Business -type activities Net investment in capital assets 20,828,734 26,714,449 33,305,438 44,997,371 54,143,386 60,183,999 60,359,380 58,713,395 56,992,686 56,139,329 Restricted 1,617,375 1,827,022 10,656,773 11,708,419 9,402,486 6,574,373 5,731,993 5,914,396 6,107,459 6,735,034 Unrestricted 11,137,342 12,844,038 6,521,277 6,004,775 8,621,068 5,753,597 6,122,979 6,221,456 7,320,447 8,650,365 Total business -type activities net position $33,583,451 $41,385,509 $50,483,488 $ 62,710,565 $ 72,166,940 $ 72,511,969 $ 72,214,352 $ 70,849,247 $ 70,420,592 $ 71,524,728 a Primary Government a Net investment in capital assets 38,266,708 42,080,168 45,575,990 105,552,137 116,737,591 125,286,417 138,042,065 137,009,278 132,613,838 129,012,117 N � Restricted 9,796,633 8,323,514 20,080,118 18,705,253 16,234,105 12,669,548 12,918,860 14,043,923 15,403,972 14,481,028 CA)Unrestricted 13,212,069 19,159,140 14,613,980 13,480,896 15,021,993 11,680,997 12,076,227 12,143,173 13,169,786 15,502,070 m 0 0 D Total primary government net position $61,275,410 $69,562,822 $80,270,088 $137,738,286 $147,993,689 $149,636,962 $163,037,152 $163,196,374 $161,187,596 $158,995,215 CITY OF KALISPELL, MONTANA CHANGES IN NET POSITION Past Ten Fiscal Years 2004 2005 2006 2007 2008 2009 2010 2011 2012 Expenses Governmental activities: General government 1,700,734 2,050,695 2,688,413 5,851,576 7,230,428 6,778,754 5,149,809 5,310274 6,995,454 Public Safety 5,223,609 5,853,586 6,875,372 7,684,804 9,608,419 8,962262 9,015,732 8,729,290 8,536,332 Public Works 1,613,134 1,890,861 2,196,190 1,979249 2,326,750 2,327,255 3,201,811 3,306,165 2,844,001 Parks and recreation 1,217,471 1,587,454 1,719,630 1,895,781 2,302240 2,009,168 1,860,308 1,845,939 1,913,920 Community Development 769,607 1,112,746 1,482210 3,706,504 979,002 1,012,555 1,629,656 2,033,880 1,426,377 Miscellaneous 334,315 1,517 1,053 (14,839) Interest 373,099 288,363 529,263 736,927 701,786 672,386 627,678 580,361 Total governmental activities expenses $ 11,231,969 $ 12,785222 $ 15,492,131 $ 21,840,002 $ 23,148,625 $ 21,762,380 $ 21,484,994 $ 21,805,909 $ 21,716,084 Business -type activities: Airport 105,429 174,865 202,122 204,842 176,702 214,636 217,616 Water 1,645,714 1,668,032 1,808,613 2,080,954 2,394,777 2,597,419 2,638,011 2,689,293 2,592,628 Sewer 2,971,947 3,191,852 3,570,618 4,037,350 4,716,788 5,354,062 5,976,393 5,882,868 5,564219 Ambulance 1,346286 1,167,458 1,383,918 1,707,121 Solid Waste 517,419 548,514 615,882 654,839 762,782 772,132 801,909 718,139 749,481 Total business -type activities expenses 6,481,366 6,575,856 7,484,460 8,655,129 8,076,469 8,928,455 9,593,015 9,504,936 9,123,944 Total primary government expenses $ 17,713,335 $ 19,361,078 $ 22,976,591 $ 30,495,131 $ 31,225,094 $ 30,690,835 $ 31,078,009 $ 31,310,845 $ 30,840,028 Program Revenues Governmental activities: Charges for services: General government 412,126 419,416 434,172 432,519 621,250 829,925 951,940 1,039,553 865,223 Public Safety 883,704 1,316,455 1,799,378 2,542,711 2,441274 1,867,539 1,622,104 1,678,825 1,753,969 Public Works 1,208,196 1,400,939 1,499,638 1,650,116 2,269,770 2,604,731 2,098,848 2,312,530 2,226,027 Parks and recreation 473,456 590,636 700,576 739245 754,025 547,874 624,158 592,868 619,634 Community Development 1,342,673 301,017 464,300 193,623 507,699 228,989 136,598 28,161 243,088 Operating grants and contributions 1,046260 1,584,106 1,793,603 1,782,022 2,108,149 2,074,401 3,768,083 3,588,307 2,554,322 Capital grants and contributions 2,354,542 457,360 158,695 5,473,543 6,318,780 6,551,018 2,284267 3,351,562 1,385,939 Total governmental activities program revenues $ 7,720,957 $ 6,069,929 $ 6,850,362 $ 12,813,779 $ 15,020,947 $ 14,704,477 $ 11,485,998 $ 12,591,806 $ 9,648202 Business -type activities: Charges for services: Airport Water Sewer Ambulance Solid Waste Operating grants and contributions Capital grants and contributions Total business -type activities program revenues Total primary government program revenues Net (Expense) I Revenue Governmental activities Business -type activities Total primary government net expense General Revenues and Other Changes in Net Position Governmental activities: Taxes Property taxes Misc. Investment earnings Grants and entitlements not restricted Gas Tax Gain (loss) sale of capital assets Transfers Special Item - Stream buyout Total governmental activities Business -type activities: Investment earnings Gain (loss) sale of capital assets Special Item - Transfers Total business -type activities Total primary government Change in Net Position Governmental activities Business -type activities Total primary government 48,207 69,297 91,958 72,373 70,694 70,900 76,572 2,097,784 2,962,127 2,927,706 2,343,047 2,722,421 2,562,569 2,624,521 2,296,594 2,430,380 3,738,027 4,424,997 4,455,533 3,813,703 4,104,508 4,163,757 4,129271 4,124,020 4,554,155 1,361,764 1,256,048 1,3 65,111 1,463,513 579,894 603,305 615,094 623,132 709,514 758,236 767,404 805,613 851,563 55,867 96,702 79,501 121264 10,465 2,416 1,274,080 4,856,418 2,976,538 10,087,410 9,486,451 1,257291 1,280,807 888,609 679,690 9,107,416 14,199,597 12,467,690 18,521,366 17,125,317 8,814,226 8,872,697 8,185,736 8,594,776 $ 16,828,373 $ 20,269,526 $ 19,318,052 $ 31,335,145 $ 32,146,264 $ 23,518,703 $ 20,358,695 $ 20,777,542 $ 18,242,978 (3,511,012) (6,715,293) (8,641,769) (9,026.223) (8,127,678) (7,057,903) (9,998,996) (9,214,103) (12,067,881) 2,626,050 7,623,741 4,983,230 9,866,237 9,048,848 (114,229) (720,318) (1,319,200) (529,168) $ (884,962) $ 908,448 $ (3,658,539) $ 840,014 $ 921,170 $ (7,172,132) $ (10,719,314) $ (10,533,303) $ (12,597,049) 3,445,385 4,752,795 10,322,742 5,374,150 5,824,984 6,252,363 6,370,333 7,563,944 7,469,972 98,469 106,783 242,932 332,066 364,000 496,992 278,957 159,208 106,799 81,041 130,836 2,075,409 2,177,066 2,353,992 2,301,876 2,221,506 2,223,398 2,608,937 2,316,980 2,603,949 318,622 324,774 342,226 354,678 361,349 366,904 361,157 (61,395) 1,210,868 (392) (212,127) (3,060,201) (1,514,159) 415,503 (194,558) (112,574) 27,188 1,322,194 $ 7,085,920 $ 7,261,927 $ 10,237,760 $ 8,194,501 $ 9,083,176 $ 8,989,647 $ 9,252,468 $ 10,314,764 $ 10,487,758 111,486 179,428 610,799 898,491 832,296 467,038 228,143 163,907 142,299 (30,663) 459,892 (41,786) (312,736) - 3,060 201 1,514,159 (415,503) 194,558 112,574 $ 111,486 $ 148,765 $ 4,130,892 $ 2,412,650 $ 416,793 $ 467,038 $ 422,701 $ (36,255) $ 100,513 $ 7,197,406 $ 7,410,692 $ 14,368,652 $ 10,607,151 $ 9,499,969 $ 9,456,685 $ 9,675,169 $ 10,278,509 $ 10,588271 3,574,908 546,634 1,595,991 (831,722) 955,498 1,931,744 (746,528) 1,100,661 (1,580,123) 2,737,536 7,772,506 9,114,122 12,278,887 9,465,641 352,809 (297,617) (1,355,455) (428,655) $ 6,312,444 $ 8,319,140 $ 10,710,113 $ 11,447,165 $ 10,421,139 $ 2,284,553 $ (1,044,145) $ (254,794) $ (2,008,778) Unaudited statistical section 124 CITY OF KALISPELL, MONTANA FUND BALANCES OF GOVERNMENTAL FUNDS Past Ten Fiscal Years (modified accrual basis of accounting) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 General Fund Nonspendable 129,345 195,545 179,383 Restricted 45,652 Assigned 56,068 138,224 138,840 Unassigned 911,198 1,415,486 1,832,060 Unreserved 1,134,330 2,257,244 1,745,591 1,701,363 614,283 372,381 767,012 Total general fund $ 1,134,330 $ 2,257,244 $1,745,591 $1,701,363 $ 614,283 $ 372,381 $ 767,012 $1,142,263 $ 1,749,255 $ 2,150,283 All Other Governmental Nonspendable $ 973 $ 36,563 $ 32,925 Restricted $ 8,175,319 $ 9,384,555 $ 7,745,994 Unassigned $ (46,765) Reserved 906,811 3,180,091 3,884,168 2,357,819 1,704,399 975,841 891,227 Unreserved, reported in: Special revenue funds 6,316,256 5,582,805 5,539,177 4,644,899 5,127,220 5,119,334 6,311,640 Total all other governmental funds $ 7,223,067 $ 8,762,896 $ 9,423,345 $ 7,002,718 $ 6,831,619 $ 6,095,175 $ 7,202,867 $ 8,129,527 $ 9,421,118 $ 7,778,919 Note: The City of Kalispell implemented the new standards for reporting fund balance, GASB Statement 54, in fiscal year 2011. CITY OF KALISPELL, MONTANA CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS Past Ten Fiscal Years (modified accrual basis of accounting) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Revenues Taxes and assessments 5,509,021 4,929,980 5,762,480 6,443,167 6,879,980 7,367,487 8,085,877 8,301,367 8,857,628 8,915,749 Licenses and permits 426,713 463,152 712,654 1,374,244 729230 328,040 325,787 323271 395211 330,807 Intergovernmental 4,135,311 3,922,052 4,302,142 4,616,415 4,718,521 5,184,134 7,366,576 7,865,669 6,142,095 6,882,344 Charges for services 1,003,640 2,898,718 3,307,364 3,638,633 4,669,634 4,778,786 4,817,847 4,740,643 4,511,738 4,339,260 Fines and forfeitures 443,646 535,875 519,391 579287 554,518 489,108 497,126 549267 539,579 585,906 Miscellaneous 695,778 132,327 113,855 82243 527,108 201,852 252,339 251,458 147,907 129,351 Investment earnings 1,162,252 330,746 358,754 496,992 278,957 159208 106,800 79,484 78,076 71,572 Total revenues 13,376,361 13212,850 15,076,640 17230,981 18,357,948 18,508,615 21,452,352 22,111,159 20,672,234 21254,989 Expenditures General government 1,324,180 1,524,123 2,126,772 2,123,774 2,634,295 2,437,743 2,565,522 2,532,377 3,409,323 2,512,714 Public safety 5,150,657 5,604,169 6,650,069 7,399,753 9,195,960 8,569,405 8,851,001 8,332,769 8,044,589 8,820,726 Public works 1,515,246 1,791,913 2,085,890 1,864,465 2,194,497 2210,238 2,761,933 3,039,460 2,673,729 2,904,562 o Parks and recreation 1,071,506 1236,972 1,350,474 1,508,943 1,854,149 1,590,360 1,453,215 1,385,997 1,439,646 1,519,173 a Community development 768,038 1,109,542 1,478,928 2,062,332 970,861 1,018,756 1,622,982 2,034,606 1,355,200 3,616,337 N Other 334,315 1,517 1,053 940 M - Capital outlay 4,342,922 2,051,190 7,667,087 4,353,483 2,480,415 1,804,037 949,400 1,944,635 1,075,598 1,701,728 Debt service: Principal 2213,388 411,819 678236 999,530 1,928,305 1,088,314 1,125,928 1,059,505 5243,827 1259,716 Interest 288,363 529263 743,484 701,786 672,386 627,678 580,361 639,724 390,770 Total expenditures 16,720,252 14,019,608 22,567,772 21,056,704 21,960,268 19,391,239 19,957,659 20,909,710 23,881,636 22,725,726 Excess of revenues over (under) expenditures (3,343,891) (806,758) (7,491,132) (3,825,723) (3,602,320) (882,624) 1,494,693 1201,449 (3209,402) (1,470,737) Other Financing Sources (Uses) Transfers in 793,111 1,644,739 1,442,171 1,044,868 1,529,504 1290,617 1,740,512 1229,303 1,414,504 1,512,214 Transfers out (793,111) (1,644,739) (1,842,110) (1,044,868) (1,194,291) (1290,617) (1,740,512) (1229,303) (1,414,504) (1,512,214) Issuance of debt 217,594 3,469,501 8,039,867 150,000 2,162,081 8,980 7,629 100,462 4,821,585 243,680 Sales of capital assets 1210,868 3,317 6,029 233,637 Bond premium 1,322,194 52,763 Total other financing sources (uses) 1,539,788 3,469,501 7,639,928 1,360,868 2,500,611 15,009 7,629 100,462 5,107,985 243,680 Net change in fund balances (1,804,103) 2,662,743 148,796 (2,464,855) (1,101,709) (867,615) 1,502,322 1,301,911 1,898,583 (1,227,057) Debt service as a percentage of noncapital expenditures 17.88% 5.85% 8.10% 10.44% 13.50% 10.01% 9.23% 8.65% 25.80% 7.85% REVENUE CAPACITY CITY OF KALISPELL, MONTANA MARKET VALUE OF TAXABLE PROPERTY Past Ten Fiscal Years (in thousands of dollars) Fiscal Year Real Less Total Total Estimated Ended Taxable Tax Taxable Direct Market June 30, Value Increment Valuation Tax Rate Value 2005 $27,840 $ 926 $ 26,914 155.00 $ 818,606 2006 $29,770 $ 1,119 $ 28,651 170.00 $ 893,658 2007 $32,494 $ 701 $ 31,793 166.90 $1,035,070 2008 $35,810 $ 923 $ 34,887 162.85 $1,148,125 2009 $37,850 $ 1,341 $ 36,509 170.23 $1,190,541 2010 $39,522 $ 1,540 $ 37,982 169.81 $1,269,511 2011 $41,074 $ 1,626 $ 39,448 170.34 $1,360,162 2012 $41,785 $ 1,716 $ 40,069 175.93 $1,413,041 2013 $40,531 $ 1,515 $ 39,016 185.60 $1,450,786 2014 $40,798 $ 1,464 $ 39,334 185.10 $1,506,125 Source: Flathead County and Montana Department of Revenue Note: Assessed by Montana Department of Revenue every six years Taxable Value as a Percentage of Market Valuc 3.29% 3.21 % 3.07% 3.04% 3.07% 2.99% 2.90% 2.84% 2.69% 2.61 % Unaudited statistical section 127 CITY OF KALISPELL, MONTANA DIRECT AND OVERLAPPING PROPERTY TAX RATES Past Ten Fiscal Years (rate per $1000 of assessed value) City of Kalispell Fiscal General Total Year Obligation Direct Ended Basic Health Debt Tax June 30, Rate Insurance Service Rate 2005 130.00 13.00 12.00 155.00 2006 137.00 12.50 20.50 170.00 2007 134.90 13.50 18.50 166.90 2008 132.60 14.75 15.50 162.85 2009 138.76 16.22 15.25 170.23 2010 140.11 15.20 14.50 169.81 2011 141.50 14.64 14.20 170.34 2012 145.88 16.55 13.50 175.93 2013 154.60 18.50 12.50 185.60 2014 154.10 18.50 12.50 185.10 Source: Flathead County Overlapping Rates Kalispell School Flathead State of District County Montana 337.02 107.52 46.00 375.51 112.64 46.00 361.23 115.88 46.00 351.09 119.96 46.00 358.27 104.51 46.00 350.47 113.12 46.00 341.38 122.77 46.00 337.15 125.69 46.00 327.58 125.96 46.00 335.79 124.94 46.00 Unaudited statistical section 128 Taxpayer FLATHEAD ELECTRIC COOPERATIVE INC CENTURYTEL OF MONTANA INC NORTHWESTERN CORP TRANSMISSION & DISTRIBUTIO FLATHEAD HOSPITAL DEVELOPMENT COMPANY LLC WAL-MART ESTATE BUSINESS TRUST RED LION HOTELS LIMITED PARTNERSHIP NORTHWEST HEALTHCARE CORP INLAND WESTERN KALISPELL MOUNTAIN VIEW LLC FIRST INTERSTATE BANK KING QTIP MARTIAL TRUST, G JERRY CITY OF KALISPELL, MONTANA PRINCIPAL PROPERTY TAX PAYERS Current Year, One and Seven Years Ago 2013 Percentage of Total City Taxable Taxable Assessed Assessed Value Rank Value $ 1,964,761 1 4.82 % 1,053,168 2 2.58% 836,224 3 2.05 % 624,315 4 1.53 % 402,695 5 0.99 % 356,542 6 0.87% 161,503 7 0.40 % 240,226 8 0.59 % 247,690 9 0.61 % 234,027 10 0.57 % BRESNAN COMMUNICATIONS LLD TARGET CORPORATION HD DEVELOPMENT OF MARYLAND INC KALISPELL GOLDBERG LLC GVD COMMERCIAL PROPERTIES INC ROCKY MTN SUB SPECIALTY ASSOCIATES LLC Total 6721,151 Total City Taxable Assessed Value Source: Flathead County 2012 Percentage of Total City Taxable Taxable Assessed Assessed Value Rank Value $ 1,963,101 1 4.84% 1,108,299 2 2.73% 541,264 4 1.34 % 558,262 3 1.38% 370,278 7 0.91 % 375,704 6 0.93 % 152,173 9 0.38% 244,062 8 0.60 % 258,912 10 0.64% 484,551 5 1.20 % 15.00% 6.056.606 2006 Percentage of Total City Taxable Taxable Assessed Assessed Value Rank Value $ 993,212 2 3.06 % 995,774 1 3.07 % 596,027 4 1.84 % 775,231 3 2.39 % 264,458 7 0.82% 238,437 8 0.74% 207,012 9 0.64 % 502,392 5 1.55 % 494,803 6 1.53% 159,622 10 0.49% 14.94% 5,226,968 16.94% Unaudited statistical section 129 CITY OF KALISPELL, MONTANA PROPERTY TAX LEVIES AND COLLECTIONS Past Ten 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 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% 107,314 2009 6,214,927 5,883,671 94.67% 274,773 2010 6,449,723 6,036,354 93.59% 411,551 2011 6,719,572 6,182,842 92.01% 534,750 2012 7,049,515 6,847,410 97.13% 176,420 2013 7,241,555 7,078,423 97.75% n/a Source: Flathead County City Manager's Recommended Budget Total Collections to Date Percentage Amount of Levy 3,775,227 99.77% 4,156,652 99.64% 4,851,187 99.60% 5,275,475 99.42% 5,721,452 98.11% 6,158,444 99.09% 6,447,905 99.97% 6,717,592 99.97% 7,023,830 99.64% 7,078,423 97.75% Unaudited statistical section 130 CITY OF KALISPELL, MONTANA WATER SOLD BY TYPE OF CUSTOMER Past Ten Fiscal Years (in thousands of gallons) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Type of Customer Residential 565,640 458,054 494,293 560,565 620,857 565,060 506,020 509,575 545,349 475,419 Commercial 511,974 481,241 504,591 550,512 556,018 527,405 540,942 515,959 495,461 544,564 Total 1,077,614 939,295 998,884 1,111,077 1,176,875 1,092,465 1,046,962 1,025,534 1,040,810 1,019,983 Total direct rate $ 1.44 $ 1.64 $ 1.80 $ 1.92 $ 2.05 $ 2.29 $ 2.30 $ 2.06 $ 2.14 $ 2.49 per 1000 gallons SEWER SOLD BY TYPE OF CUSTOMER Past Ten Fiscal Years (in thousands of gallons) 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Type of Customer Residential 346,433 311,788 326,351 342,771 361,875 354,477 357,747 332,977 331,165 367,916 Commercial 485,335 519,146 579,002 580,838 544,071 519,402 521,204 449,167 527,307 538,810 Total 831,768 830,934 905,353 923,609 905,946 873,879 878,951 782,144 858,472 906,726 Total direct rate $ 3.31 $ 3.30 $ 3.40 $ 3.57 $ 3.77 $ 4.22 $ 3.79 $ 4.20 $ 4.37 $ 4.61 per 1000 gallons Source: City of Kalispell Finance Department Unaudited statistical section 131 CITY OF KALISPELL, MONTANA WATER AND SEWER RATES Fiscal Water Sewer Year Monthly Rate per Monthly Rate per Ended Base 1000 Base 1000 June 30, Rate Gallons Rate Gallons in city out of city in city out of city in city out of city in city out of city 2004 $ 2.85 3.56 $ 1.66 2.08 $ 2.85 3.56 $ 3.48 4.35 2005 $ 3.00 3.75 $ 1.83 2.29 $ 3.00 3.75 $ 3.62 4.53 2006 $ 3.25 4.06 $ 2.01 2.51 $ 3.25 4.06 $ 3.80 4.75 2007 $ 3.55 4.44 $ 2.21 2.76 $ 3.55 4.44 $ 3.99 4.99 2008 $ 3.75 4.69 $ 2.43 3.04 $ 3.75 4.69 $ 4.19 5.24 2009 $ 3.75 4.69 $ 2.43 3.04 $ 3.75 4.69 $ 4.19 5.24 2010 $ 3.75 4.69 $ 2.43 3.04 $ 3.75 4.69 $ 4.19 5.24 2011 $ 3.75 4.69 $ 2.43 3.04 $ 9.38 11.73 $ 4.19 5.24 2012 $ 3.75 4.69 $ 2.43 3.04 $ 15.00 18.75 $ 4.19 5.24 2013 $ 9.38 11.73 $ 2.43 3.04 $ 15.00 18.75 $ 4.78 5.98 2014 $ 15.00 18.75 $ 2.43 3.04 $ 15.00 18.75 $ 4.78 5.98 2015 $ 15.00 18.75 $ 2.43 3.04 $ 16.88 21.10 $ 4.78 5.98 Flathead County Water & Sewer District #1 Irrigation (sprinkling) Evergreen Monthly Rate per Monthly Rate per Base 1000 Base 1000 Rate Gallons Rate Gallons in city out of city in city out of city out of city Trumble Cr* Evergreen** 2004 $ 2.85 3.56 $ 1.05 1.31 1.55 2005 $ 3.00 3.75 $ 1.15 1.44 1.37 2006 $ 3.25 4.06 $ 1.27 1.59 1.36 2007 $ 3.55 4.44 $ 1.39 1.74 1.31 2008 $ 3.75 4.69 $ 1.55 1.94 1.47 2009 $ 3.75 4.69 $ 1.55 1.94 1.63 2010 $ 3.75 4.69 $ 1.55 1.94 13.37 6.21 1.85 2011 $ 3.75 4.69 $ 1.55 1.94 21.27 6.37 1.76 2012 $ 3.75 4.69 $ 1.55 1.94 28.29 6.37 1.48 2013 $ 9.38 11.73 $ 1.55 1.94 28.29 6.37 1.67 2014 $ 15.00 18.75 $ 1.55 1.94 28.71 6.84 1.74 2015 $ 15.00 18.75 $ 1.55 1.94 tbd tbd tbd Some custormers pay to install a separate irrigation meter and "Evergreen has its own collections system and are then billed actual meter readings for their irrigation use. only uses the City's sewage treatment plant, The City also bills customers a "sprinkling" rate based off of an which results in a reduced charge. The City average usage in the "winter months" deduction. bills the district, which in turn bills the users within the district. The district is counted as 1 sewer connection. 'The City of Kalispell entered into an agreement with Flathead County Water & Sewer District #1 - Evergreen to treat the wastewater from the Trumble Creek subdivision. Present build out of this subdivision is less than 30 residences. Sources: City of Kalispell, Resolutions 4798/4799/5491 Future build out could equal 400 residences. Unaudited Statistical Section 132 DEBT CAPACITY CITY OF KALISPELL, MONTANA RATIOS OF OUTSTANDING DEBT BY TYPE Past Ten 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 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 2012 4,145,000 2,422,191 1,700,000 3,845,329 17,333,000 29,445,520 4.29% $ 1,477.67 2013 3,700,000 2,380,835 1,558,000 3,457,647 15,938,483 27,034,965 3.94% $ 1,356.70 Source: City Manager's Recommended Budget City of Kalispell Finance Department Unaudited statistical section 133 CITY OF KALISPELL, MONTANA RATIOS OF GENERAL BONDED DEBT OUTSTANDING Past Ten Fiscal Years General Bonded Debt Outstanding Percentage Fiscal of Actual Year General Special Externally Net Taxable Ended Obligation Assessment Restricted Bonded Value of Per June 30, Bonds Bonds for Repayment Debt Property Capita 2004 3,475,000 1,341,912 92,719 4,724,193 18.7% $ 271.26 2005 6,345,000 1,256,498 89,525 7,511,973 27.9% $ 407.77 2006 6,085,000 5,730,774 541,525 11,274,249 39.4% $ 583.04 2007 5,785,000 5,389,846 541,525 10,633,321 33.4% $ 523.55 2008 5,475,000 5,079,534 541,525 10,013,009 28.7% $ 471.84 2009 5,145,000 4,760,665 371,873 9,533,792 26.1% $ 440.56 2010 4,805,000 4,410,462 541,525 8,673,937 22.8% $ 435.29 2011 4,450,000 4,077,194 531,075 7,996,119 20.3% $ 401.27 2012 4,145,000 3,845,329 414,292 7,576,037 18.9% $ 380.19 2013 3,700,000 3,457,647 349,694 6,807,953 17.4% $ 341.64 Source: City Manager's Recommended Budget Montana Department of Revenue Montana Department of Labor and Industry, Quarterly Census of Employment and Wages (QCEW) Program Unaudited statistical section 134 CITY OF KALISPELL, MONTANA LEGAL DEBT MARGIN INFORMATION Past Ten Fiscal Years 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Debt limit` 18,589,413 20,465,139 22,341,439 25,325,313 28,703,125 29,763,513 31,737,765 34,004,058 35,326,025 36,269,655 Total net debt applicable to limit (3,491,775) (6,310,086) (6,047,416) (5,717,734) (5,420,264) (5,110,575) (4,761,233) (4,401,000) (4,091,000) (3,663,390) Legal debt margin $15,097,638 $14,155,053 $16,294,023 $19,607,579 $23,282,861 $24,652,938 $26,976,532 $29,603,058 $31,235,025 $32,606,265 Total net debt applicable to the limit as a percentage of debt limit 18.78% 30.83% 27.07% 22.58% 18.88% 17.17% 15.00% 12.94% 11.58% 10.10% `2.5% of total market value of taxable property Source: City Manager's Recommended Budget Montana Department of Revenue CITY OF KALISPELL, MONTANA PLEDGED REVENUE COVERAGE Past Ten Fiscal Years Water/Sewer Revenue Bonds Fiscal Year Utility Less: Ended Service Operating Debt Service June 30, Charges' Expenses" Principal Interest 2004 4,372,808 (2,567,318) (1,875,218) (252,213) 2005 4,867,312 (2,876,292) (748,586) (219,565) 2006 5,508,970 (3,123,526) (802,966) (280,249) 2007 6,141,024 (3,794,101) (532,655) (222,847) 2008 7,628,374 (4,332,133) (553,795) (203,424) 2009 7,572,970 (4,676,950) (579,197) (182,006) 2010 7,213,024 (4,513,881) (1,087,000) (779,083) 2011 6,810,442 (4,478,406) (1,131,000) (737,866) 2012 7,359,224 (4,143,706) (1,007,000) (647,296) 2013 8,063,596 (4,410,574) (1,387,000) (446,979) 'includes other revenues pledged for debt service " excludes depreciation Source: City of Kalispell Finance Department Assessment Bonds Special Assessment Debt Service Coverage Collections Principal Interest Coverage (321,941) 199,265 (157,984) (73,712) (32,431) 1,022,869 169,816 (117,107) (67,412) (14,703) 1,302,229 149,008 (68,573) (64,192) 16,243 1,591,421 644,859 (340,929) (277,456) 26,474 2,539,022 607,086 (325,718) (253,172) 28,196 2,134,817 298,968 (327,423) (241,088) (269,543) 833,060 711,971 (357,831) (228,611) 125,529 463,170 505,777 (334,210) (212,843) (41,276) 1,561,222 332,474 (396,662) (185,444) (249,632) 1,819,043 399,180 (391,662) (186,121) (178,603) Unaudited statistical section 136 DEMOGRAPHICS AND ECONOMICS CITY OF KALISPELL, MONTANA DEMOGRAPHIC AND ECONOMIC STATISTICS Past Ten Fiscal Years Fiscal Per Year Capita K-12 Annual Ended Personal Personal Median School Unemployment June 30, Population Income (in thousands) Income Age Enrollment* Rate** 2003 15,944 2,074,210 26,839 40.30 4,777 5.20% 2004 16,867 2,206,405 27,870 40.30 4,851 5.40% 2005 17,416 2,429,868 30,134 38.30 4,900 5.00% 2006 18,422 2,604,434 31,556 36.10 4,976 4.10% 2007 19,337 2,905,427 34,252 35.20 4,964 3.60% 2008 20,310 3,074,726 35,261 34.20 4,997 3.70% 2009 21,221 3,220,970 35,685 33.30 5,183 6.00% 2010 21,640 2,965,360 32,619 34.50 5,396 10.90% 2011 19,927 3,133,897 34,487 34.80 5,300 11.00% 2012 20,256 3,275,434 35,875 34.80 5,545 10.20% 2013 20,487 not available not available 34.80 5,568 9.00% "School District 5 -calendar (annual) Sources: Kalispell Public Schools Audit Report U.S. Census Bureau U.S. Department of Commerce - Bureau of Economic Analysis Montana Department of Labor & Industry Unaudited statistical section 137 CITY OF KALISPELL, MONTANA PRINCIPAL PUBLIC AND PRIVATE INDUSTRY EMPLOYERS 2013 and 2003 class sizes (available) 2013 Estimated Estimated 2003 # of % of Class Private Employer Employees Total Employment Size Industry Kalispell Regional Medical Center 2,378 5.42% 9 Healthcare Teletech 842 1.92% Professional & Tech. Applied Materials (Semitool Inc.) 788 1.80% 8 Manufacturing School District #5 758 1.73% 8 Education L.C. Staffing 579 1.32% 7 Other Flathead County 523 1.19% 7 Government Wal-Mart 415 0.95% 7 Retail National Flood Services 260 0.59% Finance & Insurance Immanuel Lutheran Home 240 0.55% 6 Healthcare City of Kalispell 182 0.42% 6 Government Class 6 - 100 to 249 employees Class 7 - 250 to 499 employees Class 8 - 500 to 999 employees Class 9 - 1000+ employees 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. Unaudited statistical section 138 OPERATING STATISTICS CITY OF KALISPELL, MONTANA Full -Time Equivalent City Government Employees by Function/Program Past Ten Fiscal Years General Government Manager 2.00 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 Human Resources 1.00 1.00 1.25 1.50 1.50 1.50 1.50 1.50 1.50 1.50 City Clerk 1.00 1.00 1.00 1.00 1.00 1.34 1.34 1.34 1.34 1.24 Media Specialist 0.50 0.55 0.55 0.55 Finance 4.00 3.80 3.80 3.70 3.70 3.70 3.20 3.20 3.20 3.20 Attorney 3.00 3.00 3.00 5.00 5.00 4.66 4.66 4.66 4.66 4.66 Court 3.00 3.00 3.00 3.50 4.00 4.00 4.00 4.00 4.00 4.00 City Hall 0.20 0.20 1.00 1.00 1.00 1.00 1.00 1.40 1.40 1.40 Planning & Zoning 1.00 1.00 6.50 6.50 6.50 6.50 4.75 4.75 4.25 4.25 Building 5.30 5.30 6.50 6.50 7.50 7.50 5.25 3.45 3.95 3.95 Information Technology 1.00 1.00 1.00 1.00 1.00 1.00 1.50 2.25 Total General Government 20.50 2030. 29.05 31.70 33.20 33.70 28.25 26.85 27.35 27.45 Public Safety Police 40.50 41.50 44.00 45.00 47.00 48.50 47.50 41.00 42.00 44.00 Fire 20.15 22.70 26.75 27.75 29.60 29.90 24.90 27.30 26.30 27.30 Ambulance 5.85 6.30 7.25 11.25 9.40 9.10 9.10 7.50 7.50 6.50 Total Public Safety 66.50 70.50 78.00 84.00 86.00 87.50 81.50 75.80 75.80 77.80 Public Works DPW 1.05 1.05 2.05 1.90 1.90 0.15 0.15 0.25 0.25 0.25 Garage 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 3.00 Street Maint 10.05 11.05 11.05 11.00 11.45 12.05 12.30 12.65 12.35 12.25 Sign/signal 2.00 2.00 2.00 2.00 2.00 2.50 2.50 2.50 2.50 2.50 Light District 0.10 0.60 0.60 0.80 0.75 0.75 Water 10.95 11.05 13.05 12.95 15.20 15.75 15.95 15.60 15.25 14.90 Sewer 6.15 6.75 6.75 7.40 8.05 8.70 8.40 8.45 7.55 7.00 WWTP 6.80 6.80 7.80 7.40 9.40 9.40 8.40 8.05 7.90 7.55 Storm 1.90 2.40 3.40 4.60 5.35 6.00 6.20 6.40 6.45 6.20 Solid Waste 6.60 6.60 6.60 6.55 7.35 7.55 7.60 7.35 7.25 7.35 Total Public Works 48.50 50.70 55.70 56.80 63.80 65.70 65.10 65.05 63.25 61.75 Parks and Recreation Parks and Recreation 8.90 9.40 9.95 11.40 11.40 11.10 9.20 8.90 8.90 9.45 Forestry 2.10 2.10 2.05 2.55 2.55 2.80 2.80 3.00 3.00 3.20 Total Parks and Recreation 11.00 11.50 12.00 13.95 13.95 13.90 12.00 11.90 11.90 12.65 Community Development UDAG/Comm. Dev. 4.50 4.50 2.30 3.50 3.50 2.00 2.00 2.00 2.00 2.00 Airport Airport 0.00 0.75 0.75 0.75 0.75 1.00 1.00 0.50 0.50 0.50 Total all funds 151.00 158.25 177.80 190.70 201.20 203.80 189.85 182.10 180.80 182.15 Source: City Manager's Recommended Budget Unaudited statistical section 139 CITY OF KALISPELL, MONTANA Capital Asset Statistics by Function/Program Past Ten Fiscal Years FY 04 FY 05 FY 06 FY 07 FY 08 FY 09 FY10 FY11 FY12 FY13 Police Stations 1.00 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 11.00 11.00 11.00 11.00 11.00 11.00 11.00 Patrol Units (Motorcycles) 0.00 0.00 0.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Fire Stations 1.00 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Fire Trucks 4.00 5.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Ambulances 3.00 3.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Streets Streets and Alleys (Miles) 104.00 110.00 114.00 130.00 133.00 139.00 139.00 139.00 139.00 139.00 Sidewalk Replaced (Linear Feet) 2844.00 2438.00 1466.00 225.00 1411.00 1060.00 1060.00 776.00 1704.00 1476.00 New Sidewalks (Linear Feet) 16692.00 400.00 Water Mains (Miles) 76.00 85.00 90.00 104.00 116.00 125.00 125.50 126.00 126.00 126.00 Wastewater Sanitary Mains (Miles) 92.00 101.00 106.00 108.00 119.00 130.00 130.50 130.50 130.50 130.50 Storm Mains (Miles) 34.00 36.00 38.00 40.00 47.00 52.00 52.00 52.00 52.00 53.00 Lift Stations 20.00 25.00 29.00 34.00 38.00 38.00 38.00 38.00 38.00 38.00 Treated Sewage (Gallons) 943 mil 1004 mil 1075 mil 1029 mil 1039 mil 980 mil 991 mil 1129 mil 977 mil 955 mil Solid Waste Collection Vehicles 7.00 7.00 7.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Other Vehicles 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Parks City Parks (Acres) 332.21 335.79 366.20 420.73 429.74 429.74 429.74 429.74 429.74 429.74 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 140