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8. Statistical Section
STATISTICAL 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 N O c c o. rn CL m w w rn o� Governmental activities Net investment in capital assets Restricted Unrestricted Total governmental activities net position Business -type activities Net investment in capital assets Restricted Unrestricted Total business -type activities net position Primary Government Net investment in capital assets Restricted Unrestricted Total primary government net position CITY OF KALISPELL, MONTANA NET POSITION BY COMPONENT Past Ten Fiscal Years 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 $ 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 $ 71,734,631 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 8,577,197 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 7,516,921 $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 $ 87,828,749 $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 $ 58,015,752 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 7,590,734 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 8,435,587 $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 $ 74,042,073 $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 $129,750,383 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 16,167,931 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 15,952,508 $ 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 $ 161,870,822 CITY OF KALISPELL, MONTANA CHANGES IN NET POSITION Past Tm Fiscal Years 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Exp-. Governmental activities: General government $ 2,050,695 $ 2,688,413 $ 5,851,576 $ 7,230,428 $ 6,778,754 $ 5,149,809 $ 5,310,274 $ 6,995,454 $ 6,709,523 $ 5,688,135 Public Safety 5,853,586 6,875,372 7,684,804 9,608,419 8,962,262 9,015,732 8,729,290 8,536,332 9,293,138 9,269,827 Public Works 1,890,861 2,196,190 1,979,249 2,326,750 2,327,255 3,201,811 3,306,165 2,844,001 3,074,630 2,573,627 Parks and recreation 1,587,454 1,719,630 1,895,781 2,302,240 2,009,168 1,860,308 1,845,939 1,913,920 1,991,585 2,123,237 Community Development 1,112,746 1,482,210 3,706,504 979,002 1,012,555 1,629,656 2,033,880 1,426,377 3,616,337 1,601,170 Miscellaneous 1,517 1,053 (14,839) Ind est 288,363 529,263 736,927 701,786 672,386 627,678 580,361 390,770 357,857 Total governmental activities expenses $ 12,785,222 $ 15,492,131 $ 21,840,002 $ 23,148,625 $ 21,762,380 $ 21,484,994 $ 21,805,909 $ 21,716,084 $ 25,075,984 $ 21,613,853 13usivess-type activities: Airport $ 105,429 $ 174,865 $ 202,122 $ 204,842 $ 176,702 $ 214,636 $ 217,616 $ 225,974 $ 177,751 Wad 1,668,032 1,808,613 2,080,954 2,394,777 2,597,419 2,638,011 2,689,293 2,592,628 2,660,877 2,625,046 Sewer 3,191,852 3,570,618 4,037,350 4,716,788 5,354,062 5,976,393 5,882,868 5,564,219 5,255,654 5,114,591 Ambulmce 1,167,458 1,383,918 1,707,121 Solid Waste 548,514 615,882 654,839 762,782 772,132 801,909 718,139 749,481 783,967 812,650 Total business -type activities expenses 6,575,856 7,484,460 8,655,129 8,076,469 8,928,455 9,593,015 9,504,936 9,123,944 8,926,472 8,730,038 Total primary government expense: $ 19,361,078 $ 22,976,591 S 30,495,131 $ 31,225,094 $ 30,690,835 $ 31,078,009 S 31,310,845 $ 30,840,028 $ 34,002,456 $ 30,343,891 Program Revmvea Governmental activities: Charges for services: General government $ 419,416 $ 434,172 $ 432,519 $ 621,250 $ 829,925 $ 951,940 $ 1,039,553 $ 865,223 $ 669,964 $ 628,729 Public Safety 1,316,455 1,799,378 2,542,711 2,441,274 1,867,539 1,622,104 1,678,825 1,753,969 1,928,011 2,033,870 Public Works 1,400,939 1,499,638 1,650,116 2,269,770 2,604,731 2,098,848 2,312,530 2,226,027 2,201,616 2,172,122 Parks and recreation 590,636 700,576 739,245 754,025 547,874 624,158 592,868 619,634 711,969 752,460 Community Development 301,017 464,300 193,623 507,699 228,989 136,598 28,161 243,088 170,429 283,134 Operating grouts and covtributiovs 1,584,106 1,793,603 1,782,022 2,108,149 2,074,401 3,768,083 3,588,307 2,554,322 2,688,746 2,636,321 Capital grants and covtributiovs 457,360 158,695 5,473,543 6,318,780 6,551,018 2,284,267 3,351,562 1,385,939 1,378,649 1,519,825 Total governmental activities program revenues $ 6,069,929 $ 6,850,362 $ 12,813,779 $ 15,020,947 $ 14,704,477 $ 11,485,998 $ 12,591,806 $ 9,648,202 $ 9,749,384 $ 10,026,461 Business -type activities: Charges for services: Airport $ 48,207 $ 69,297 $ 91,958 $ 72,373 $ 70,694 $ 70,900 $ 76,572 $ 75,813 $ 78,657 Wad 2,962,127 2,927,706 2,343,047 2,722,421 2,562,569 2,624,521 2,296,594 2,430,380 2,740,512 2,985,959 Sewer 4,424,997 4,455,533 3,813,703 4,104,508 4,163,757 4,129,271 4,124,020 4,554,155 4,977,286 4,967,223 Ambulmce 1,256,048 1,365,111 1,463,513 Solid Waste 603,305 615,094 623,132 709,514 758,236 767,404 805,613 851,563 900,643 951,676 Operating grouts and covtributiovs 96,702 79,501 121,264 10,465 2,416 8,354 8,372 Capital grants and mvtributiovs 4,856,418 2,976,538 10,087,410 9,486,451 1,257,291 1,280,807 888,609 679,690 1,012,027 2,137,977 Total business -type activities program rev®ues 14,199,597 12,467,690 18,521,366 17,125,317 8,814,226 8,872,697 8,185,736 8,594,776 9,714,635 11,129,864 Total primary government program revenue S 20,269,526 $ 19,318,052 $ 31,335,145 $ 32,146,264 $ 23,518,703 $ 20,358,695 S 20,777,542 $ 18,242,978 $ 19,464,019 S 21,156,325 Net (Ezp-) / Revmne Governmental activities $ (6,715,293) $ (8,641,769) $ (9,026,223) $ (8,127,678) $ (7,057,903) $ (9,998,996) $ (9,214,103) $ (12,067,881) $ (15,326,600) $ (11,587,392) 13usiness-type activities 7,623,741 4,983,230 9,866,237 9,048,848 (114,229) (720,318) (1,319,200) (529,168) 788,163 2,399,826 Total prim ary governmentnet aepens. $ 908,448 $ (3,658,539) S 840,014 $ 921,170 $ (7,172,132) S (10,719,314) S (10,533,303) $ (12,597,049) $ (14,538,437) S (9,187,566) General Revues and Other Changes in Net Position Governmental activities: Ta es Property faxes $ 4,752,795 $ 10,322,742 $ 5,374,150 $ 5,824,984 $ 6,252,363 $ 6,370,333 $ 7,563,944 $ 7,469,972 $ 8,092,684 $ 8,739,807 Mi- 98,469 106,783 151,062 184,781 Investment earnings 332,066 364,000 496,992 278,957 159,208 106,799 81,041 130,836 71,573 48,193 Grouts and entitlements ..t -twi d 2,177,066 2,353,992 2,301,876 2,221,506 2,223,398 2,608,937 2,316,980 2,603,949 2,657,356 2,835,264 Gas Tax 318,622 324,774 342,226 354,678 361,349 366,904 361,157 360,650 364,563 Gaiv(loss) sale of capital assets (61,395) 1,210,868 (392) (212,127) Trmsds (3,060,201) (1,514,159) 415,503 (194,558) (112,574) 27,188 (358,169) (218,728) Total governmental activities $ 7,261,927 $ 10,237,760 $ 8,194,501 $ 9,083,176 $ 8,989,647 $ 9,252,468 $ 10,314,764 $ 10,487,758 $ 10,975,156 $ 11,953,880 Business -type activities: Investment earnings $ 179,428 $ 610,799 $ 898,491 $ 832,296 $ 467,038 $ 228,143 $ 163,907 $ 142,299 $ 102,311 $ 83,224 Gaiv(loss) sale of.apital assets (30,663) 459,892 (41,786) Special Id - legal settlement (312,736) Trmsds 3,060,201 1,514,159 (415,503) 194,558 112,574 358,169 218,728 Total business -type activities 148,765 4,130,892 2,412,650 416,793 467,038 422,701 (36,255) 100,513 460,480 301,952 Total primary governmem $ 7,410,692 $ 14,368,652 $ 10,607,151 $ 9,499,969 $ 9,456,685 S 9.615.169 S 10,278,509 $ 10,588,271 $ 11,435,636 S 12,255,832 Changein NetPosid- Governmentalactivities $ 546,634 $ 1,595,991 $ (831,722) $ 955,498 $ 1,931,744 $ (746,528) $ 1,100,661 $ (1,580,123) $ (4,351,444) $ 366,488 13usiness-type activities 7,772,506 9,114,122 12,278,887 9,465,641 352,809 (297,617) (1,355,455) (428,655) 1,248,643 2,701,778 Total prim ary governmem $ 8,319,140 S 10,710,113 S 11,447.165 S 10.421.139 $ 2,284,553 $ (1,044,145) S (254.194) S (2,008,778) $ (3,102,801) S 3,068,266 Unaudited statistical section 121 CITY OF KALISPELL, MONTANA FUND BALANCES OF GOVERNMENTAL FUNDS Past Ten Fiscal Years (modified accrual basis of accounting) 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 General Fund Nonspendable $ 129,345 $ 195,545 $ 179,383 $ 176,550 Restricted 45,652 Assigned 56,068 138,224 138,840 125,448 Unassigned 911,198 1,415,486 1,832,060 2,107,411 Unreserved 2,257,244 1,745,591 1,701,363 614,283 372,381 767,012 Total general fund $ 2,257,244 $ 1,745,591 $ 1,701,363 $ 614,283 $ 372,381 $ 767,012 $ 1,142,263 $ 1,749,255 $ 2,150,283 $ 2,409,409 All Other Governmental Nonspendable $ 973 $ 36,563 $ 32,925 $ 32,925 Restricted 8,175,319 9,384,555 7,745,994 8,736,417 w Q Unassigned (46,765) (208,707) CD Reserved 3,180,091 3,884,168 2,357,819 1,704,399 975,841 891,227 Unreserved, reported in: Special revenue funds 5,582,805 5,539,177 4,644,899 5,127,220 5,119,334 6,311,640 w Total all other governmental funds $ 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 $ 8,560,635 rn Note: The City of Kalispell implemented the new standards for reporting fund balance, GASB Statement 54, in fiscal year 2011. o CITY OF KALISPELL, MONTANA CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS Past Ten Fiscal Years (modified accrual basis of accounting) 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Revenues Taxes and assessments $ 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 $ 8,735,146 Licenses and permits 463,152 712,654 1,374,244 729,230 328,040 325,787 323,271 395,211 330,807 423,354 Intergovernmental 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 6,405,255 Charges for services 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 4,386,312 Fines and forfeitures 535,875 519,391 579,287 554,518 489,108 497,126 549,267 539,579 585,906 572,066 Miscellaneous 132,327 113,855 82,243 527,108 201,852 252,339 251,458 147,907 129,351 184,272 Investment earnings 330,746 358,754 496,992 278,957 159,208 106,800 79,484 78,076 71,572 48,193 Total revenues 13,212,850 15,076,640 17,230,981 18,357,948 18,508,615 21,452,352 22,111,159 20,672,234 21,254,989 20,754,598 Expenditures General government 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 2,893,332 Public safety 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 8,755,082 a Public works 1,791,913 2,085,890 1,864,465 2,194,497 2,210,238 2,761,933 3,039,460 2,673,729 2,904,562 2,376,067 Parks and recreation 1,236,972 1,350,474 1,508,943 1,854,149 1,590,360 1,453,215 1,385,997 1,439,646 1,519,173 1,664,595 Community development 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 1,601,170 - Other 1,517 1,053 940 Capital outlay 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 1,201,998 w Debt service: 0 Principal 411,819 678,236 999,530 1,928,305 1,088,314 1,125,928 1,059,505 5,243,827 1,259,716 1,264,227 Interest 288,363 529,263 743,484 701,786 672,386 627,678 580,361 639,724 390,770 357,857 Total expenditures 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 20,114,328 Excess of revenues over (under) expenditures (806,758) (7,491,132) (3,825,723) (3,602,320) (882,624) 1,494,693 1,201,449 (3,209,402) (1,470,737) 640,270 Other Financing Sources (Uses) Transfers in 1,644,739 1,442,171 1,044,868 1,529,504 1,290,617 1,740,512 1,229,303 1,414,504 1,512,214 1,639,721 Transfers out (1,644,739) (1,842,110) (1,044,868) (1,194,291) (1,290,617) (1,740,512) (1,229,303) (1,414,504) (1,512,214) (1,639,721) Issuance of debt 3,469,501 8,039,867 150,000 2,162,081 8,980 7,629 100,462 4,821,585 243,680 403,623 Sales of capital assets 1,210,868 3,317 6,029 233,637 Bond premium 52,763 Total other financing sources (uses) 3,469,501 7,639,928 1,360,868 2,500,611 15,009 7,629 100,462 5,107,985 243,680 403,623 Net change in fund balances $ 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) $ 1,043,893 Debt service as a percentage of noncapital expenditures 5.85% 8.10% 10.44% 13.50% 10.01% 9.23% 8.65% 25.80% 7.85% 8.58% REVENUE CAPACITY CITY OF KALISPELL, MONTANA MARKET VALUE OF TAXABLE PROPERTY Past Ten 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 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% 2012 $ 41,785 $ 1,716 $ 40,069 175.93 $ 1,413,041 2.84% 2013 $ 40,531 $ 1,515 $ 39,016 185.60 $ 1,450,786 2.69% 2014 $ 40,798 $ 1,464 $ 39,334 185.10 $ 1,506,125 2.61% Source: Flathead County and Montana Department of Revenue Note: Assessed by Montana Department of Revenue every six years Unaudited statistical section 124 Fiscal Year Ended June 30, CITY OF KALISPELL, MONTANA DIRECT AND OVERLAPPING PROPERTY TAX RATES Past Ten Fiscal Years (rate per $1000 of assessed value) City of Kalispell Overlapping Rates General Total Obligation Direct Kalispell Basic Health Debt Tax School Flathead State of Rate Insurance Service Rate District County Montana 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 14.50 169.81 350.47 113.12 46.00 2011 141.50 14.64 14.20 170.34 341.38 122.77 46.00 2012 145.88 16.55 13.50 175.93 337.15 125.69 46.00 2013 154.60 18.50 12.50 185.60 327.58 125.96 46.00 2014 154.10 18.50 12.50 185.10 335.79 124.94 46.00 Source: Flathead County Unaudited statistical section 125 Taxpayer CITY OF KALISPELL, MONTANA PRINCIPAL PROPERTY TAX PAYERS Current Year, One and Eight Years Ago 2014 2013 2006 Percentage Percentage Percentage of Total City of Total City of Total City Taxable Taxable Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Assessed Assessed Value Rank Value Value Rank Value Value Rank Value CENTURYTEL OF MONTANA INC $ 2,090,786 1 5.01 % $ 1,053,168 2 2.52 % $ 995,774 1 3.07 % FLATHEAD ELECTRIC COOPERATIVE INC 1,695,893 2 4.06 % 1,964,761 1 4.70 % 993,212 2 3.06 % NORTHWESTERN CORP TRANSMISSION & DISTRIBUTION 817,220 3 1.96 % 836,224 3 2.00 % 596,027 4 1.84 % FLATHEAD HOSPITAL DEVELOPMENT COMPANY LLC 607,044 4 1.45 % 624,315 4 1.49 % 775,231 3 2.39 % WAL-MART ESTATE BUSINESS TRUST 518,643 5 1.24 % 402,695 5 0.96 % INLAND WESTERN KALISPELL MOUNTAIN VIEW LLC 378,234 6 0.91 % 240,226 8 0.58 % WSPGB MALL LLC 320,041 7 0.77 % STATE OF MONTANA DNRC 309,046 8 0.74 % BRESNAN COMMUNICATIONS LLD 293,796 9 0.70 % FIRST INTERSTATE BANK 262,320 10 0.63 % 247,690 9 0.59 % RED LION HOTELS LIMITED PARTNERSHIP 356,542 6 0.85 % NORTHWEST HEALTHCARE CORP 261,239 0.63 % 161,503 7 0.39 % 264,458 7 0.82 % KING QTIP MARTIAL TRUST, G JERRY 201,319 0.48 % 234,027 10 0.56 % TARGET CORPORATION 238,437 8 0.74% HD DEVELOPMENT OF MARYLAND INC 207,012 9 0.64 % KALISPELL GOLDBERG LLC 502,392 5 1.55 % GVD COMMERCIAL PROPERTIES INC 494,803 6 1.53 % ROCKY MTN SUB SPECIALTY ASSOCIATES LLC 159,622 10 0.49% Total $ 7,755,581 1S57% $ 6,121,151 14.66% $ 5,226,968 16.94% Total City Taxable Assessed Value $40,799,449 $32,417,909 $41,761,366 Source: Flathead County Unaudited statistical section 126 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 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% 534,932 2012 7,049,515 6,847,410 97.13% 176,875 2013 7,241,555 7,078,423 97.75% 74,951 2014 7,280,909 6,986,904 95.96% n/a Source: Flathead County City Manager's Recommended Budget Unaudited statistical section 127 Total Collections to Date Percentage Amount of Levy 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% 6,717,774 99.97% 7,024,285 99.64% 7,153,374 98.78% 6,986,904 95.96% CITY OF KALISPELL, MONTANA WATER SOLD BY TYPE OF CUSTOMER Past Ten Fiscal Years (in thousands of gallons) 2005 2006 2007 2008 2009 2010 2011 2012 2013 Type of Customer Residential 458,054 494,293 560,565 620,857 565,060 506,020 509,575 545,349 475,419 Commercial 481,241 504,591 550,512 556,018 527,405 540,942 515,959 495,461 544,564 Total 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 $ 1.64 $ 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) 2005 2006 2007 2008 2009 2010 2011 2012 2013 Type of Customer Residential 311,788 326,351 342,771 361,875 354,477 357,747 332,977 331,165 367,916 Commercial 519,146 579,002 580,838 544,071 519,402 521,204 449,167 527,307 538,810 Total 830,934 905,353 923,609 905,946 873,879 878,951 782,144 858,472 906,726 Total direct rate $ 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 128 Fiscal Year Ended June 30, 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 CITY OF KALISPELL, MONTANA WATER AND SEWER RATES Water Bi-Monthly Base Rate m city out of city $ 2.85 $ 3.56 $ 3.00 $ 3.75 $ 3.25 $ 4.06 $ 3.55 $ 4.44 $ 3.75 $ 4.69 $ 3.75 $ 4.69 $ 3.75 $ 4.69 $ 3.75 $ 4.69 $ 3.75 $ 4.69 $ 9.38 $ 11.73 $ 15.00 $ 18.75 $ 15.00 $ 18.75 Rate per 1000 Gallons in city out of city $ 1.66 $ 2.08 $ 1.83 $ 2.29 $ 2.01 $ 2.51 $ 2.21 $ 2.76 $ 2.43 $ 3.04 $ 2.43 $ 3.04 $ 2.43 $ 3.04 $ 2.43 $ 3.04 $ 2.43 $ 3.04 $ 2.43 $ 3.04 $ 2.43 $ 3.04 $ 2.43 $ 3.04 Irrigation (sprinkling) Bi-Monthly Rate per Base 1000 Rate Gallons in city out of city in city out of city $ 2.85 $ 3.56 $ 1.05 $ 1.31 $ 3.00 $ 3.75 $ 1.15 $ 1.44 $ 3.25 $ 4.06 $ 1.27 $ 1.59 $ 3.55 $ 4.44 $ 1.39 $ 1.74 $ 3.75 $ 4.69 $ 1.55 $ 1.94 $ 3.75 $ 4.69 $ 1.55 $ 1.94 $ 3.75 $ 4.69 $ 1.55 $ 1.94 $ 3.75 $ 4.69 $ 1.55 $ 1.94 $ 3.75 $ 4.69 $ 1.55 $ 1.94 $ 9.38 $ 11.73 $ 1.55 $ 1.94 $ 15.00 $ 18.75 $ 1.55 $ 1.94 $ 15.00 $ 18.75 $ 1.55 $ 1.94 Some custormers pay to install a separate irrigation meter and are then billed actual meter readings for their irrigation use. The City also bills customers a "sprinkling" rate based off of an average usage in the "winter months" deduction. Sources: City of Kalispell, Resolutions 4798/4799/5491 Unaudited Statistical Section 129 Sewer Bi-Monthly Rate per Base 1000 Rate Gallons in city out of city in city out of city $ 2.85 $ 3.56 $ 3.48 $ 4.35 $ 3.00 $ 3.75 $ 3.62 $ 4.53 $ 3.25 $ 4.06 $ 3.80 $ 4.75 $ 3.55 $ 4.44 $ 3.99 $ 4.99 $ 3.75 $ 4.69 $ 4.19 $ 5.24 $ 3.75 $ 4.69 $ 4.19 $ 5.24 $ 3.75 $ 4.69 $ 4.19 $ 5.24 $ 9.38 $ 11.73 $ 4.19 $ 5.24 $ 15.00 $ 18.75 $ 4.19 $ 5.24 $ 15.00 $ 18.75 $ 4.78 $ 5.98 $ 15.00 $ 18.75 $ 4.78 $ 5.98 $ 16.88 $ 21.10 $ 4.78 $ 5.98 Flathead County Water & Sewer District #1 - Evergreen Monthly Rate per Base 1000 Rate Gallons out of city Trumble Cr* Evergreen** $ 1.55 $ 1.37 $ 1.36 $ 1.31 $ 1.47 $ 1.63 $ 13.37 $ 6.21 $ 1.85 $ 21.27 $ 6.37 $ 1.76 $ 28.29 $ 6.37 $ 1.48 $ 28.29 $ 6.37 $ 1.67 $ 28.71 $ 6.84 $ 1.74 $ 22.77 $ 6.84 $ 1.78 **Evergreen has its own collections system and only uses the City's sewage treatment plant, which results in a reduced charge. The City 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. Future build out could equal 400 residences. 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 2005 6,345,000 1,006,512 350283 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% $ 1250.92 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 35240,103 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 4.31% $ 1,527.68 2012 4,145,000 2,422,191 1,700,000 3,845,329 17,333,000 29,445,520 3.76% $ 1,437.28 2013 3,700,000 2,380,835 1,558,000 3,457,647 15,938,483 27,034,965 3.40% $ 1,319.62 2014 3255,000 2,177,968 1,410,000 3,392,922 15,667,682 172,988 26,076,560 3.28% $ 1272.83 Source: City Manager's Recommended Budget City of Kalispell Finance Department Unaudited statistical section 130 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 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% $ 394.75 2012 4,145,000 3,845,329 414,292 7,576,037 18.9% $ 369.80 2013 3,700,000 3,457,647 349,694 6,807,953 17.4% $ 332.31 2014 3,255,000 3,392,922 172,267 6,475,655 16.4% $ 316.09 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 131 CITY OF KALISPELL, MONTANA LEGAL DEBT MARGIN INFORMATION Past Ten Fiscal Years 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Debt limit* 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 37,653,127 Total net debt applicable to limit (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) (3,233,480) Legal debt margin $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 $ 34,419,647 Total net debt applicable to the limit as a percentage of debt limit 30.83% 27.07% 22.58% 18.88% 17.17% 15.00% 12.94% 11.58% 10.10% 8.59% *2.5% of total market value of taxable property Source: City Manager's Recommended Budget ° Montana Department of Revenue o.. CD w w N � m 0 o CITY OF KALISPELL, MONTANA PLEDGED REVENUE COVERAGE Past Ten Fiscal Years Water/Sewer Revenue Bonds Special Assessment Bonds Fiscal Year Utility Less: Special Ended Service Operating Debt Service Assessment Debt Service June 30, Charges* Expenses** Principal Interest Coverage Collections Principal Interest Coverage 2005 4,867,312 (2,876,292) (748,586) (219,565) 1,022,869 169,816 (117,107) (67,412) (14,703) 2006 5,508,970 (3,123,526) (802,966) (280,249) 1,302,229 149,008 (68,573) (64,192) 16,243 2007 6,141,024 (3,794,101) (532,655) (222,847) 1,591,421 644,859 (340,929) (277,456) 26,474 2008 7,628,374 (4,332,133) (553,795) (203,424) 2,539,022 607,086 (325,718) (253,172) 28,196 2009 7,572,970 (4,676,950) (579,197) (182,006) 2,134,817 298,968 (327,423) (241,088) (269,543) 2010 7,213,024 (4,513,881) (1,087,000) (779,083) 833,060 711,971 (357,831) (228,611) 125,529 2011 6,810,442 (4,478,406) (1,131,000) (737,866) 463,170 505,777 (334,210) (212,843) (41,276) 2012 7,359,224 (4,143,706) (1,007,000) (647,296) 1,561,222 332,474 (396,662) (185,444) (249,632) 2013 8,063,596 (4,410,574) (1,387,000) (446,979) 1,819,043 399,180 (391,662) (186,121) (178,603) 2014 8,289,654 (4,516,282) (1,226,000) (388,108) 2,159,264 197,682 (324,198) (171,133) (297,649) *includes other revenues pledged for debt service ** excludes depreciation Source: City of Kalispell Finance Department Unaudited statistical section 133 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** 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 3,503,436 38,222 34.80 5,568 9.00% 2014 20,972 3,614,032 38,832 34.60 5,580 7.90% *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 134 CITY OF KALISPELL, MONTANA PRINCIPAL PUBLIC AND PRIVATE INDUSTRY EMPLOYERS 2014 and 2006 class sizes (available) Private Employer Kalispell Regional Medical Center School District #5 L.C. Staffing Flathead County Teletech National Flood Services Applied Materials (Semitool Inc.) Wal-Mart Immanuel Lutheran Home City of Kalispell Class 6 -100 to 249 employees Class 7 - 250 to 499 employees Class 8 - 500 to 999 employees Class 9 -1000+ employees 2014 Estimated Estimated # of % of Rank Employees Total Employment 1 2,282 5.50% 2 750 1.81% 3 550 1.33% 4 492 1.19% 5 450 1.09% 6 422 1.02% 7 400 0.96% 8 390 0.94% 9 267 0.64% 10 182 0.44% Sources: Montana Department of Labor & Industry Montana West Economic Development Staff GAS13, 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 135 2006 Class Size Industry 9 Healthcare 8 Education 7 Other 7 Government 8 Professional & Tech. Finance & Insurance 8 Manufacturing 7 Retail 6 Healthcare 6 Government OPERATING STATISTICS CITY OF KALISPELL, MONTANA Full -Time Equivalent City Government Employees by Function/Program Past Ten Fiscal Years FY 05 FY 06 FY 07 FY 08 FY 09 FY10 FY11 FY12 FYI FY14 General Government Manager 2.00 2.00 2.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 Human Resources 1.00 1.25 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50 City Clerk 1.00 1.00 1.00 1.00 1.34 1.34 1.34 1.34 1.24 1.23 Media Specialist 0.50 0.55 0.55 0.55 Finance 3.80 3.80 3.70 3.70 3.70 3.20 3.20 3.20 3.20 3.20 Attorney 3.00 3.00 5.00 5.00 4.66 4.66 4.66 4.66 4.66 4.67 Court 3.00 3.00 3.50 4.00 4.00 4.00 4.00 4.00 4.00 4.00 City Hall 0.20 1.00 1.00 1.00 1.00 1.00 1.40 1.40 1.40 1.40 Planning & Zoning 1.00 6.50 6.50 6.50 6.50 4.75 4.75 4.25 4.25 4.25 Building 5.30 6.50 6.50 7.50 7.50 5.25 3.45 3.95 3.95 3.95 Information Technology 1.00 1.00 1.00 1.00 1.00 1.00 1.50 2.25 2.25 Total General Government 20.30 29.05 31.70 33.20 33.70 28.25 26.85 27.35 27.45 27.45 Public Safety Police 41.50 44.00 45.00 47.00 48.50 47.50 41.00 42.00 44.00 44.00 Fire 22.70 26.75 27.75 29.60 29.90 24.90 27.30 26.30 27.30 23.30 Ambulance 6.30 7.25 11.25 9.40 9.10 9.10 7.50 7.50 6.50 9.50 Total Public Safety 70.50 78.00 84.00 86.00 87.50 81.50 75.80 75.80 77.80 76.80 Public Works DPW 1.05 2.05 1.90 1.90 0.15 0.15 0.25 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 11.05 11.05 11.00 11.45 12.05 12.30 12.65 12.35 12.25 12.25 Sign/signal 2.00 2.00 2.00 2.00 2.50 2.50 2.50 2.50 2.50 2.00 Light District 0.10 0.60 0.60 0.80 0.75 0.75 1.25 Water 11.05 13.05 12.95 15.20 15.75 15.95 15.60 15.25 14.90 14.80 Sewer 6.75 6.75 7.40 8.05 8.70 8.40 8.45 7.55 7.00 7.05 WWTP 6.80 7.80 7.40 9.40 9.40 8.40 8.05 7.90 7.55 7.55 Storm 2.40 3.40 4.60 5.35 6.00 6.20 6.40 6.45 6.20 6.20 Solid Waste 6.60 6.60 6.55 7.35 7.55 7.60 7.35 7.25 7.35 7.40 Total Public Works 50.70 55.70 56.80 63.80 65.70 65.10 65.05 63.25 61.75 61.75 Parks and Recreation Parks and Recreation 9.40 9.95 11.40 11.40 11.10 9.20 8.90 8.90 9.45 9.80 Forestry 2.10 2.05 2.55 2.55 2.80 2.80 3.00 3.00 3.20 2.85 Total Parks and Recreation 11.50 12.00 13.95 13.95 13.90 12.00 11.90 11.90 12.65 12.65 Community Development UDAG/Comm. Dev. 4.50 230 3.50 3.50 2.00 2.00 2.00 2.00 2.00 2.00 Airport Airport 0.75 0.75 0.75 0.75 1.00 1.00 0.50 0.50 0.50 0.50 Total all funds 158.25 177.80 190.70 201.20 203.80 189.85 182.10 180.80 182.15 181.15 Source: City Manager's Recommended Budget Unaudited statistical section 136 CITY OF KALISPELL, MONTANA Capital Asset Statistics by Function/Program Past Ten Fiscal Years FY 08 FY 09 FY13 FY 05 FY 06 FY 07 FY10 FYU FY12 FY14 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 11.00 11.00 11.00 11.00 11.00 11.00 11.00 11.00 Patrol Units (Motorcycles) 0.00 0.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Fire Stations 1.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Fire Trucks 5.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Ambulances 3.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 Streets Streets and Alleys (Miles) 110.00 114.00 130.00 133.00 139.00 139.00 139.00 139.00 139.00 139.00 Sidewalk Replaced (Linear Feet) 2438.00 1466.00 225.00 1411.00 1060.00 1060.00 776.00 1704.00 1476.00 1510.00 New Sidewalks (Linear Feet) 400.00 Water Mains (Miles) 85.00 90.00 104.00 116.00 125.00 125.50 126.00 126.00 126.00 128.00 Wastewater Sanitary Mains (Miles) 101.00 106.00 108.00 119.00 130.00 130.50 130.50 130.50 130.50 131.00 Storm Mains (Miles) 36.00 38.00 40.00 47.00 52.00 52.00 52.00 52.00 53.00 53.00 Lift Stations 25.00 29.00 34.00 38.00 39.00 40.00 40.00 40.00 40.00 41.00 Treated Sewage (Gallons) 1004 mil 1075 mil 1029 mil 1039 mil 980 mil 991 mil 1129 mil 977 mil 955 mil 976 mil Solid Waste Collection Vehicles 7.00 7.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 8.00 Other Vehicles 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 Parks City Parks (Acres) 335.79 366.20 420.73 429.74 429.74 429.74 429.74 429.74 429.74 429.74 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 137