2015-527-Minutes for Meeting December 02,2015 Recorded 12/17/2015 DESCHUTES COUNTY OFFICIAL RECORDS
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Deschutes County Board of Commissioners
1300 NW Wall St., Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
MINUTES OF BUSINESS MEETING
DESCHUTES COUNTY BOARD OF COMMISSIONERS
WEDNESDAY, DECEMBER 2, 2015
Commissioners'Hearing Room-Administration Building- 1300 NW Wall St., Bend
Present were Commissioners Anthony DeBone, Tammy Baney and Alan Unger.
Also present were Tom Anderson, County Administrator; Erik Kropp, Deputy
County Administrator; Dave Doyle, County Counsel; Nick Lelack, Matt Martin,
Cynthia Smidt and Peter Gutowsky, Community Development; Wayne Lowry,
Finance; David Givans, Internal Auditor; and seven other citizens.
1. CALL TO ORDER
Chair DeBone opened the meeting at 10:02 a.m.
2. PLEDGE OF ALLEGIANCE
3. CITIZEN INPUT
None was offered.
Before the Board was Consideration of Approval of the Consent Agenda.
Commissioner Baney stated that she has not had a chance to review the
minutes.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 1 of 11
BANEY: Move approval of the Consent Agenda as modified.
UNGER: Second.
VOTE: BANEY: Yes.
UNGER: Yes.
DEBONE: Chair votes yes.
Consent Agenda Items
4. Board Signature of a Letter Accepting the Resignation of Clayton Higuchi
from the Deschutes County Budget Committee, and Thanking Him for His
Service
5. Board Signature of Minutes:
• Work Sessions of November 2 and 23, 2015
• Business Meetings of November 23, 2015
ACTION ITEMS
6. Before the Board was an Update from Brightside Animal Shelter.
Erik Kropp explained that each year the two local taxpayer-supported shelters
provide an update.
Becky Stock, executive director of Brightside, read a presentation on her history
with nonprofits in the area, including joining Brightside in June 2015. They are
developing a business plan to help increase adoptions in the area.
Brightside was without a director for four months. They had trouble keeping a
g Y p g
bookkeeper, but have hired one who has now been with them for seven months,
and they have great plans for the future.
She asked the Board for the outstanding loan, $531,000, to be restructured. It
was tied to the Teater trust originally, with an additional $135,000 coming in
2018, the last disbursal before 2023. The Teater trust has to sell its remaining
assets by 2023 and the proceeds will be split between Brightside and the
Humane Society of Central Oregon at that time. Brightside plans to petition the
court for early disbursal before 2023. She brought financial reports for the past
fiscal year.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 2 of 11
Commissioner Baney said she did not know some of this information
previously and cannot make a decision on the loan today. The difficulty for her
is the business plan, which was promised several times in the past but not
delivered. Commissioner Unger stated that there needs to be more discussion
on how to move forward, with Brightside and with the Teater trust
representative.
He acknowledged the new COCC Vet Tech program is operated out of a
building next to the shelter. Ms. Stock said it has been a great arrangement, and
allows the students to learn. Mr. Anderson added that Matt McCoy of COCC
shares the enthusiasm for how well this program is going.
Commissioner Baney asked if there are any trends in the industry. Ms. Stock
said that adoptions, strays and owner release numbers are steady. People come
in on a daily basis for the animal food bank, and she was surprised at the need.
There is a limit of 90 days but she is not sure how well this is followed. They
get donations from Wal-Mart and other companies, but it is always being
distributed.
Mr. Kropp thanked her for the financial reports, which are required monthly.
Ms. Stock apologized for the delay but said it won't be a problem in the future.
Mr. Kropp asked if the sale of the 13 acres remaining in the trust will be enough
to pay the County off once it is distributed to the organizations. Ms. Stock said
that it was valued at $2 million at one time. It believes is near Green Acres
Mobile Home Park.
Chair DeBone said there is a long history of the County supporting the
organization. Mr. Kropp said he could be the contact to bring information back
to the Board.
7. Before the Board was a Presentation of Audit Committee Annual
Accomplishments Report for FY 2014-15.
David Givans and Shawn Armstrong of the County Audit Committee
summarized their report. They have five of six positions filled at this time.
There is a public position open for a volunteer. They met five times in 2015.
The Committee also developed a summary for self-evaluation and are making a
few changes.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 3ofll
They met with the external auditor and will address any concerns, including
significant external audit hours and expense. The annual financial reports were
reviewed with recommendations made.
The Internal Auditor proposed his work plan that the Committee approved.
They reviewed past reports and will be involved with review of future audits.
There has been a 96% overall satisfaction rate from departments.
Chair DeBone said this optimizes what the County can do and closes any
opportunities for fraud or errors. The feedback presented in the consolidated
annual financial report is very important.
Commissioner Unger thanked Mr. Armstrong and the members of the
Committee for their outside look of what is done, and their time commitment.
Commissioner Baney added that she can't imagine not having an internal
auditor who can examine what departments do and guide them, with the help of
the citizen committee. The structure allows the internal auditor to provide
accurate information without constraint. They should always be refining what
they do. She has heard from departments that the auditor and committee have
an approach of wanting to help and making things better.
Chair DeBone said there was extensive debate on the Health Department
records system, which was a big process but an important one to address. It
took a lot of time to work through it all.
8. Before the Board was an Overview of Housekeeping Text Amendments
(Ordinances Nos. 2015-13 through 18).
Matt Martin said that the hearing on this item is scheduled later this month.
These are amendments to correct errors and omissions, comply with changes in
State laws and to allow for consistency. He acknowledged that there will be an
amendment to remove wording regarding on controlled substances, which has
sunset and is no longer applicable.
Another is an amendment to the transfer development program, correcting a
reference. The third is a correction to minimum design standards for streets, if
streets are located within the City of La Pine. They are no longer in the
County's jurisdiction.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 4 of 11
Commissioner Unger asked about the last one. Mr. Martin said there was a new
HB 2830 that came through after the amendments were proposed, and it was
too late for the Planning Commission to review, so they asked that the Board
consider it. It establishes a framework and time limits in regard to LUBA
remands. This sets a firm timeframe as to when the clock starts ticking,
requiring the applicant to take action. Otherwise the application would be void.
Chair DeBone asked about the mailings to all parties and the scope of this
activity. Mr. Martin said currently all parties on the record are required to
receive a notice, but this change would allow them to be notified of a decision
that can be retrieved on line. This recognizes that there is a way to do this other
than incurring mailing costs. Some mailings are not extensive, but others can
be quite large and a burden.
Commissioner Unger would like to see how this is being adjusted over time.
He is comfortable with this type of notification. Mr. Martin said that the intent
is not to defer costs to the public. A printed copy can be obtained on demand if
desired.
9. Before the Board was an Update on Thornburgh Destination Resort Final
Master Plan Appeal, and a Decision Whether to Call Up the Hearings
Officer's Decision or Decline Review.
Peter Gutowsky gave an overview of the history of the item. The LUBA
remand went to the applicant in 2011, but they did not initiate an appeal until
September 2015. The Hearings Officer held a hearing on the two issues,
wildlife mitigation and monitoring, and thermal temperature impacts to
Whychus Creek. The Hearings Officer issued a decision of denial in regard to
Whychus Creek, but the Hearings Officer was not able to take in new
information on this item.
A decision is required within 90 days, which means the Board needs to do so in
2015. There is a heavy commitment to a hearing date, deliberations and a
decision to fit within that timeframe. If the Board decides not to hear this issue,
it can be appealed to the Board by December 31. The applicant could then toll
the clock for sixty days. The Board can decide if this is necessary or
meaningful. The applicant would like a decision before year-end, however.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 5 of 11
Commissioner Unger believes that the Hearings Officer recognized that
material that might be applicable could not be considered at the time, but the
Board can do so. There is a place where this can be done. However, the time
schedule is very brief and may not be possible. Commissioner Baney added.
that there are a lot of hearings and decisions to be made on a variety of issues
before the end of the year. This particular remand could have been initiated
before September. And she believes the applicant has tolled the clock
previously,
Mr. Gutowsky said they have tolled the clock before; however, local procedures
says a decision of some kind must be made within 90 days. They could have
brought this up before September, and were also advised to go to the Planning
Commission and have the record reopened.
Chair DeBone asked if it would be opened to both items. Mr. Gutowsky said he
cannot articulate the applicants' concerns or those of others who have standing.
The Hearings Officer affirmed the two issues, and the draft order focuses on a
limited de novo on those two issues. He was not at liberty to narrow it since
there was not an appeal filed.
Mr. Gutowsky said there is no opportunity for ex parte contact at this point.
The Board has to go with what is presented. Mr. Lelack said the Board can
decide on whether to hear it. Mr. Gutowsky said without a decision to do so
today, there is no time for a ten day notice and scheduling this year.
Commissioner Baney said that there is no time for a complete public process in
this year. Commissioner Unger agreed. He said that about five years ago they
were in the same situation. LUBA said the Board gave away its standing, Mr.
Gutowsky said this applied to the CMP. There have been ten appeals filed. It
was approved by a Hearings Officer in 2007 or 2008. The Board declined to
hear that appeal, so it went on to LUBA and the Court of Appeals. Ultimately
the Board, by not calling it up originally, did not have deference, so was bound
by the LUBA remand. If the applicant appeals the Hearings Officer's decision
by December 14 and tolls the clock, the Board can consider whether to hear it
after that. IF the Board approves, there would be deference considered.
Commissioner Unger suggested a denial and let the applicant proceed.
Commissioner Baney added that there is just not the time to give proper notice
and conduct the hearing. Chair DeBone said he would like to hear it, but this is
not the time to try to fit it in the schedule.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 6 of 11
Commissioner Unger supports the Hearings Officer but asked if the Order could
acknowledge that the Board knows there is probably more information, but the
logistics just don't work. Mr. Gutowsky stated that the Board does have the
ability to take new evidence, and the applicant can appeal and address the
tolling of the clock. They would likely ask for the Board to take action. There
would probably be Orders to consider after that time, to call it up for review and
to accept new evidence. The Board can decide at that time how to proceed.
BANEY: Move decline review through Order No. 2015-052.
UNGER: Second.
VOTE: BANEY: Yes.
UNGER: Yes.
DEBONE: Chair votes yes.
10. Before the Board was a Public Hearing, and Consideration of First and
Second Readings by Title Only, and Adoption by Emergency of Ordinance
No. 2015-010, Amending Code Title 23 to Adopt Sage Grouse Inventories
and Regulations.
Chair DeBone opened the public hearing on item #10 and #11, and the opening
statement and procedures were explained by staff. Mr. Gutowsky said a
PowerPoint presentation is available if the Board wishes. The Administrative
Rules are now effective so he would encourage adoption by emergency for
compliance and customer service reasons.
Commissioner Baney had no conflicts of interest to disclose. Commissioner
Unger said he has participated in regional discussions that were led by Judge
Grasty of Harney County. Chair DeBone has followed the issue but has no
conflicts to disclose. There were no challenges from the audience.
Mr. Gutowsky provided an overview of the Ordinances. There were strong
efforts to make sure that the Sage Grouse would not have to be listed as
endangered, with private and public interests working together towards that
end. The regulations affect mostly large-scale development that are proposed
for certain areas. Exceptions can be made, but mitigation will be necessary. It
does not affect normal farm uses.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 7 of 11
Commissioner Unger thanked Mr. Gutowsky for his involvement. He said
Judge Grasty had concerns about changing the nature and tone of the discussion
in Salem by the Board approving this now. Commissioner Baney feels this just
adopts Administrative Rule but does not want to affect what other counties wish
to do. Chair DeBone agreed. Mr. Gutowsky said the meetings are later this
week. The hearing could be continued to December 21 and perhaps someone
from DLCD could be present. The rules are in place now, so he wants to be
sure to provide accurate and complete customer service.
The hearing was continued to the December 21, 2015 business meeting.
11. Before the Board was a Public Hearing, and Consideration of First and
Second Readings by Title Only, and Adoption by Emergency of Ordinance
No. 2015-011, Amending Code Title 18 to Adopt Sage Grouse Inventories
and Regulations.
The hearing was continued to the December 21, 2015 business meeting.
12. Before the Board was a Public Hearing, and Consideration of a Decision on
a 4 Peaks Outdoor Mass Gathering Application.
Cynthia Smidt provided an overview of the application and a history of the
event. Typical land use procedures do not apply.
Chair DeBone opened the public hearing.
Ms. Smidt said that the application is similar to those in the past, but the
applicant has proposed a total attendance of up to1,500. They also proposed a
small music venue on Thursday afternoon and Sunday morning. The early start
is to alleviate traffic issues in the area. The applicant also proposed some walk-
in camping, and overflow parking of about two acres to the west, but had not
yet received written permission from the property owner. There are two
versions of the permit, one with the additional parking and one without.
She explained the event, camping and music hours proposed. Standards have
been satisfied for health and safety. No comments were received from adjacent
neighbors. The Sheriff asked for an addendum to the security plan.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 8 of 11
Stacy Totland, organizer, explained that she has not heard back from the
caretaker of the property regarding the additional parking. Perhaps there can be
an addendum if this is forthcoming. They can work with it either way. They
did use this property in 2008.
Ms. Smidt said that she too k the a pp roach that the a pp lication needed to be
complete and is not sure if it can be amended. It affects the insurance aspects as
well. David Doyle said it comes down to a comfort level for the Board, and
they could decide to allow for this. Ms. Smidt stated they can revise the
application to allow for a certain number of days for this.
Commissioner Baney would like to allow them sixty days to get this done. Ms.
Totland said that this property owner could be added as an additional insured.
She said that it has been a wonderful event for nine years, and is very well
received by the public.
Kristin Wills testified that she has been to the festival as a participant once, and.
a volunteer since then for four years. She handles the kids' area and everyone
feels it is a wonderful festival for families.
Commissioner stated that this event has a lot of local support, and it appears all
the requirements have been met.
Being no further testimony, the hearing was closed.
UNGER: Move approval as discussed with the modification.
BANEY: Second.
VOTE: UNGER: Yes.
BANEY: Yes.
DEBONE: Chair votes yes.
CONVENED AS THE GOVERNING BODY OF THE 9-1-1 COUNTY
SERVICE DISTRICT
13. Before the Board was Consideration of Approval of Weekly Accounts
Payable Vouchers for the 9-1-1 County Service District in the Amount of
$43,219.69.
BANEY: Move approval, subject to review.
UNGER: Second.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 9 of 11
VOTE: BANEY: Yes.
UNGER: Yes.
DEBONE: Chair votes yes.
CONVENED AS THE GOVERNING BODY OF THE EXTENSION/4-H
COUNTY SERVICE DISTRICT
14. Before the Board was Consideration of Approval of Weekly Accounts
Payable Vouchers for the Extension/4-H County Service District in the
Amount of$856.93.
UNGER: Move approval, subject to review.
BANEY: Second.
VOTE: UNGER: Yes.
BANEY: Yes.
DEBONE: Chair votes yes.
RECONVENE AS THE DESCHUTES COUNTY BOARD OF
COMMISSIONERS
15. Before the Board was Consideration of Approval of Weekly Accounts
Payable Vouchers for Deschutes County in the Amount of$257,267.36.
Tom. Anderson said this includes $30,000 for the Shop with a Copy program.
UNGER: Move approval, subject to review.
BANEY: Second.
VOTE: UNGER: Yes.
BANEY: Yes.
DEBONE: Chair votes yes.
16. OTHER ITEMS
Before the Board was Consideration of Board Signature of Document No.
2015-734, a Decision on a Conditional Use Permit Appeal (Clough).
Peter Gutowsky said this involves a nonfarm dwelling and reconciling the terms
`least suitable' and `generally unsuitable'. Commissioner Unger said this
memorializes what the Board previously discussed.
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 10of11
UNGER: Move approval of Document No. 2015-734.
BANEY: Second.
VOTE: UNGER: Yes.
BANEY: Yes.
DEBONE: Chair votes yes.
Mr. Anderson asked about the Board votin g for Sisters Area Chamber of
Commerce candidates. This information will be circulated, but someone has to
make the vote. Chair DeBone indicated he could do so.
17. ADJOURN
Being no further discussion, the meeting was adjourned at 11:25 p.m.
DATED this _ 9' of 2015 for the
Deschutes County Board of Commissioners.
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Anthony DeBone, Chair
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Alan Unger, Vice Chair
............
ATTEST:
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Tammy Baney, Co missioner
ri>fptAtAL /31111-A--Recording Secretary
Minutes of Board of Commissioners' Business Meeting Wednesday, December 2, 2015
Page 11 of 11
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Doe -� Deschutes County Board of Commissioners
1300 NW Wall St., Bend, OR 97703-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
BUSINESS MEETING AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
10:00 A.M., WEDNESDAY, DECEMBER 2, 2015
Commissioners' Hearing Room -Administration Building- 1300 NW Wall St., Bend
Pursuant to ORS 192.640, this agenda includes a list of the principal subjects
anticipated to be considered or discussed at the meeting. This notice does not limit
the ability of the Board to address additional subjects. Meetings are subject to
cancellation without notice. This meeting is open to the public and interested
citizens are invited to attend. Business Meetings are usually recorded on video
and audio, and can be viewed by the public live or at a later date; and written
minutes are taken for the record.
1. CALL TO ORDER
2. PLEDGE OF ALLEGIANCE
3. CITIZEN INPUT
This is the time provided for individuals wishing to address the Board, at the
Board's discretion, regarding issues that are not already on the agenda. Please
complete a sign-up card (provided), and give the card to the Recording
Secretary. Use the microphone and clearly state your name when the Board
Chair calls on you to speak. PLEASE NOTE: Citizen input regarding matters
that are or have been the subject of a public hearing not being conducted as a
part of this meeting will NOT be included in the official record of that hearing.
If you offer or display to the Board any written documents,photographs or
other printed matter as part of your testimony during a public hearing, please
be advised that staff is required to retain those documents as part of the
permanent record of that hearing.
Board of Commissioners' Business Meeting Agenda Wednesday, December 2, 2015
Page 1 of 8
CONSENT AGENDA
Information on items listed on the Consent Agenda has been made available in
advance to the Commissioners and the public,for review. These items are
considered to be routine, and can be approved by one motion of the Board. If
separate discussion is desired on a particular item, that item may be removed from
the Consent Agenda by any Commissioner, and addressed as a regular agenda item.
4. Board Signature of a Letter Accepting the Resignation of Clayton Higuchi
from the Deschutes County Budget Committee, and Thanking Him for His
Service
5. Board Signature of Minutes:
• Work Sessions of November 2 and 23, 2015
• Business Meetings of November 23, 2015
ACTION ITEMS
6. UPDATE from Brightside Animal Shelter— Becky Stock, Exec. Director
7. PRESENTATION of Audit Committee Annual Accomplishments Report for
FY 2014-15 —Shawn Armstrong & David Givans
8. OVERVIEW of Housekeeping Text Amendments (Ordinances Nos. 2015-13
through 18) -- Matt Martin, Community Development
9. UPDATE on Thornburgh Destination Resort Final Master Plan Appeal, and a
Decision Whether to Call U p Hearings Hearin s Officer's Decision or Decline
Review (Note: documents are not available until December 1) —Peter
Gutowsky, Community Development
10. A PUBLIC HEARING, and Consideration of First and Second. Readings by
Title Only, and Adoption by Emergency of Ordinance No. 2015-010,
Amending Code Title 23 to Adopt Sage Grouse Inventories and Regulations —
Peter Gutowsky, Community Development
Suggested Actions: Open hearing; take testimony; conduct first and second
readings by title only; adopt by emergency.
Board of Commissioners' Business Meeting Agenda Wednesday, December 2, 2015
Page 2 of 8
11. A PUBLIC HEARING, and Consideration of First and Second Readings by
Title Only, and Adoption by Emergency of Ordinance No. 2015-011,
Amending Code Title 18 to Adopt Sage Grouse Inventories and Regulations —
Peter Gutowsky, Community Development
Suggested Actions: Open hearing; take testimony; conduct first and second
readings by title only; adopt by emergency.
12. A PUBLIC HEARING and Consideration of a Decision on a 4 Peaks Outdoor
Mass Gathering Application — Cynthia Smidt, Community Development
Suggested Actions. Open hearing; take testimony; deliberate and provide
direction to staff.
CONVENE AS THE GOVERNING BODY OF THE 9-1-1 COUNTY
SERVICE DISTRICT
13. CONSIDERATION of Approval of Weekly Accounts Payable Vouchers for
the 9-1-1 County Service District
CONVENE AS THE GOVERNING BODY OF THE EXTENSION/4-H
COUNTY SERVICE DISTRICT
14. CONSIDERATION of Approval of Weekly Accounts Payable Vouchers for
the Extension/4-H County Service District
RECONVENE AS THE DESCHUTES COUNTY BOARD OF
COMMISSIONERS
15. CONSIDERATION of Approval of Weekly Accounts Payable Vouchers for
Deschutes County
16. OTHER ITEMS
These can be any items not included on the agenda that the Commissioners
wish to discuss as part of the meeting, pursuant to ORS 192.640.
Board of Commissioners' Business Meeting Agenda Wednesday, December 2, 2015
Page 3 of 8
At any time during the meeting, an executive session could be called to address
issues relating to ORS 192.660(2)(e), real property negotiations; ORS
192.660(2)(h), litigation; ORS 192.660(2)41), labor negotiations; ORS
192.660(2)(b), personnel issues; or other executive session categories.
Executive sessions are closed to the public; however, with few exceptions and
under specific guidelines, are open to the media.
17. ADJOURN
To watch this meeting on line, go to:
http://www.deschutes.org/bcc/page/board-meeting-videos
Please note that the video will not show up until recording begins.
You can also view past meetings on video by selecting the date shown on the website calendar.
r�1
L ( Deschutes County encourages persons with disabilities to participate in all programs and
ors activities. To request this information in an alternate format please call (541)617-4747, or
email ken.harms @deschutes.org.
FUTURE MEETINGS:
(Please note:Meeting dates and times are subject to change. All meetings take place in the Board of
Commissioners'meeting rooms at 1300 NW Wall St., Bend, unless otherwise indicated. If you have questions
regarding a meeting,please call 388-6572.)
Wednesday, December 2
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Public Hearing on Marijuana Business Criteria and Consideration of Opt Out
Provisions
6:00 p.m. Public Hearing on Marijuana Business Criteria and Consideration of Opt Out
Provisions
Monday, December 7
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Board of Commissioners' Business Meeting Agenda Wednesday, December 2, 2015
Page 4 of 8
Wednesday, December 9
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session —could include executive session(s)
Tuesday, December 15
10:00 a.m. 911 User Board Meeting, at 911
1:30 p.m. Budget Committee Meeting
Friday, December 18
8:00 a.m. Joint Meeting with Sunriver Owners Association, at the SROA Office
Monday, December 21
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Friday, December 25
Most County offices will be closed to observe Christmas Day.
Monday, December 28
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Wednesday, December 30
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Friday, January 1
Most County offices will be closed to observe New Years'Day.
Monday, January 4
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Board of Commissioners' Business Meeting Agenda Wednesday, December 2, 2015
Page 5 of 8
Tuesday, January 5
3:30 p.m. Regular Meeting of Public Safety Coordinating Council
Wednesday, January 6
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Thursday, January 7
8:00 a.m. Regular Joint Meeting with the Sisters City Council, Sisters City Hall
Wednesday, January 13
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Friday, January 15.
7:30 a.m. Joint Meeting with La Pine and Sunriver Chambers of Commerce, at 1,000 Trails
Monday, January 18
Most County offices will be closed to observe Martin Luther King, Jr. Day.
Tuesday, January 19
ue y, uary
10:00 a.m. 911 User Board Meeting, at 911
Wednesday, January 20
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session —could include executive session(s)
Monday, January 25
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Board of Commissioners' Business Meeting Agenda Wednesday, December 2, 2015
Page 6 of 8
Wednesday, January 27
1 0:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Monday, February 1
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Tuesday, February 2
11:00 a.m. Department Update—Natural Resources and County Forester
3:30 p.m. Regular Meeting of Public Safety Coordinating Council
Wednesday, February 3
10:00 a.m. Board of Commissioners' Business Meeting
I:30 p.m. Administrative Work Session—could include executive session(s)
Wednesday, February 10
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Monday, February 15
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Tuesday, January 16
10:00 a.m. 911 User Board Meeting, at 911
Monday, February 22
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Board of Commissioners' Business Meeting Agenda Wednesday, December 2, 2015
Page 7 of 8
Wednesday, February 24
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Monday, February 29
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Tuesday, March 1
3:30 p.m. Regular Meeting of Public Safety Coordinating Council
Wednesday, March 2
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Monday, March 7
10:00 a.m. Board of Commissioners' Business Meeting
1:30 p.m. Administrative Work Session—could include executive session(s)
Deschutes County encourages persons wsaae p and
activities. To request this information in an alternate ith di bilities format please to particip call t(541)in all 617-4747rograms, or email
® ken.harms(a�deschutes.org.
Board of Commissioners' Business Meeting Agenda Wednesday, December 2, 2015
Page 8 of 8
6U
❑
e*ITY Deschutes County Board of Commissioners
1300 NW Wall St., Bend, OR 97701-1960
" &,"':; (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
ADDITION TO BUSINESS MEETING AGENDA
DESCHUTES COUNTY BOARD OF COMMISSIONERS
10:00 A.M., WEDNESDAY, DECEMBER 2, 2015
Commissioners'Hearing Room -Administration Building- 1300 NW Wall St.,Bend
CONSIDERATION of Board Signature of Document No. 2015-734, a Decision
on a Conditional Use Permit Appeal (Clough) —Paul Blikstad, Community
Development
Suggested Action: Move signature of Document No. 2015-734.
S `� BOARD OF COMMISSIONERS' MEETING
REQUEST TO SPEAK
Agenda Item of Interest— LA PQ..tV V f~ Date L I _ + S
Name c SA ..
Address ' p (-"s
cf 62-
Phone #s S 1 ( - 61g " 0 �1 0
E-mail address
In Favor Neutral/Undecided Opposed
Submitting written documents as part of testimony? Yes IA No
E
aJ
8/4 { Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of December 2, 2015
DATE: 11/23/15
FROM: Erik Kropp Administrative Services Phone# 388-6584
TITLE OF AGENDA ITEM:
Update from BrightSide Animal Center
PUBLIC HEARING ON THIS DATE? No.
BACKGROUND AND POLICY IMPLICATIONS:
BrightSide Animal Center Executive Director Becky Stock and Board President Mark Crose will
to the Board of Commissioners.
provide an update Ca
p p
FISCAL IMPLICATIONS:
None.
RECOMMENDATION & ACTION REQUESTED:
No action requested.
ATTENDANCE:
Erik Kropp, Deputy County Administrator
Becky Stock, BrightSide Animal Center Executive Director
Mark Crose, BrightSide Animal Center Board President
DISTRIBUTION OF DOCUMENTS:
N/A
3:50 PM BrightSide Animal Center
12/01/15 Profit & Loss
Accrual Basis July through October 2015
Jul 15 Aug 16 Sep 15 Oct 15 TOTAL
Ordinary IncomelExpense .................. •••• ................
Income
T-shirt sales 0,00 0.00 0.00 31.00 31.00
4000-00•FUNDRAISING
4000-29•Newsletter Advertising 0.00 0,00 0.00 1,100.00 1,100.00
4000.18•Donation Jars 236.00 281.00 496.67 208.05 1,221.72
4000-01•Bottles and Cans 6,449.10 6,174.75 7,111.35 4,906.70 24,641.90
4000-16•Bingo 1,617.00 1,157.00 1,085.00 861,00 4,720.00
4000-25-Dog Gone Run -2,741.15 -122.60 31.00 0.00 -2632.75
4000-80•Fundraisers 0.00 100.00 0.00 598,20 698.20
4000-00•FUNDRAISING-Other 472.60 0.00 2,027,00 0.00 2,499.60
Total 4000-00'FUNDRAISING 6,033.55 7,590.15 10,751.02 7,673.95 32,048.67
4100-00•THRIFT STORE INCOME
4100-01•STORE SALES 38,071.08 37,498,79 38,057.51 44.082.70 157.710.18
Total 4100-00•THRIFT STORE INCOME 38,071.08 37,498.79 38.057,61 44,082,70 157,710.18
4900-00•SHELTER OPERATIONS
4302-00•DONATIONS&MEMBERSHIPS
4302-24•Support a Stray 0.00 0.00 60.00 40,00 100.00
4302-27•Ask letter donations 8/15 0.00 3,110.00 6,345.00 2,007.00 11,462.00
4302-10•Restricted Donations
4302-12•Zipidy Dog Dog Sponsor a Dog 0,00 20.00 100.00 45,00 16500
Total 4302-10•Restricted Donations 0.00 20.00 100.00 45.00 165.00
..............
4302-20-General Donations
4302-30•Newsletter donations 50.00 50.00 0.00 0.00 100.00
4302-26•Ask letter donations 0.00 245,00 0.00 0,00 245.00
4302-26-Center for car donations 0.00 0.00 168.75 1,050.00 1,218.75
4302-21•Memberships 0.00 0.00 50.00 0,00 50.00
4302-20•General Donations-Other 12,425.67 4,512.71 5,566.88 6,562,69 29,067.95
Total 4302-20-General Donations 12 476.67 4,801.71 5,785. ,61��. , 81.
85,63 7,612.69 30,681.70
Total 4302-00•DONATIONS&MEMBERSHIPS 12,475.67 7,937.71 12,290.63 9,704.69 42,408.70
4303-00,MISCELLANEOUS
4303-10-Banking Adjustments
4303-11•Interest Income 2.07 0.87 0.00 0.00 2.94
4303-14•Overages/Under 1.00 -10.50 -4.00 -5.00 -18.50
Total 4303-10•Banking Adjustments 3,07 -963 -4.00 -5,00 .15.56
4303.00-MISCELLANEOUS-Other 0.00 0.00 0.00 1,622.00 1,622.00
Total 4303-00•MISCELLANEOUS 3,07 -9.63 -4.00 1,617,00 1,606.44
,6606 44
4304-00•COUNTY INCOME
4304-05•County Wide license%Sales 0,00 000 48.00 18.00 64.00
4304-02•License sales by Shelter 1,143.,15 673 85 724.50 637,30 3,178,80
4304-04•County Boarding 0.00 5.305.67 0.00 0.00 5,305.67
4304-00•COUNTY INCOME-Other 54.00 0.00 3,638,87 3,019.45 6,722.32
Total 4304-00•COUNTY INCOME 1,207.15 5,979.52 4,411.37 3,672 1
3,672.75 15 270 270.79
4306-00•CITY INCOME
4306-01•City Boarding 5,013.26 3,750.00 3,750.00 7,500,00 20,013.26
Total 4305-00•CITY INCOME 5.013,26 • • 3,75000 ---3,750.00 7,500.00 ----20.013.26
4306-00•ADOPTIONS
4306-02•Hold 0.00 0.00 40.00 0,00 40.00
4306-03.Other Adoptions 000 10.00 50,00 0.00 60,00
4306-04-Dog Adoptions 4,050.00 6,02500 6,175.00 4,411.00 20,661.00
4306-05•Cat Adoptions 1,905.00 1,520.00 1,270,00 2,63800 7,333.00
4306-00•ADOPTIONS-Other 835.00 0.00 0.00 445.00 1,280.00
Total 4306-00•ADOPTIONS 6,790.00 7,555.00 ...........7,535. 00 ...7,494.4.00 2 2..,3..
9,374.00
4307-00•VETERINARY SERVICES
4307-01•Cremation 70.00 35.00 119.00 140.00 355.00
4307-02•Euthanasia 0.00 0.00 0.00 155.00 155.00
4307-03•Microchipping 160.00 110.00 310.00 220.00 800.00
4307-04•Spay/Neuter Clinic 3,042.00 2,264.00 5.482.25 4,689.12 15,457.37
4307-05•Medical Service 450.77 1,191,50 861.11 632.13 3,135.51
4307-00•VETERINARY SERVICES-Other 0.00 190.00 80.00 153,25 433,25
Total 4307-00•VETERINARY SERVICES 3,722,77 3,790.50 6,823.36 5,999,50 20,336.13
4308-00-Refundable deposits
Page 1
3:60 PM BrightSide Animal Center
12101/16 Profit& Loss
Accrual Basis July through October 2015
Jul 15 Aug 15 Sep 15 Oct 15 TOTAL
4308-01•Trap Rental 0.00 10.00 75,00 105.00 190.00
4908.02•SIN refundable deposit -435..00 16.00 -300 00 150 00 -569.00
4308-03•Adoption return refund 0.00 0.00 0.00 -30.00 -30.00
Total 4308-00•Refundable deposits -435.00 26.00 -225.00 225.00 -409.00
4309-00•OSllntake 40.00 100.00 490.00 430.00 1,060.00
4310-00•Return to Owner 305.00 1,135.00 836.00 661.00 2,937.00
4311-00-Boarding 0.00 0.00 0.00 45.00 45.00
4314-00•Miscellaneous Income 4,163.94 5,452.05 42.50 0.00 9,658,49
4300-00•SHELTER OPERATIONS-Other 0,00 0.00 0.00 300.00 300,00
Total 4300-00•SHELTER OPERATIONS 33,285,86 35,716.15 35,949 86 37,648.94 142,600„81
Total Income 77,390.49 80,805,09 84,758.49 89,436.59 332,390.66
Gross Profit 77,390,49 80,805.09 84,758.48 89,436.59 332,390„66
Expense
6400-00•ADMINISTRATION
Advertising 225,00 0.00 100.00 100.00 425.00
6400-01•Employee/VolunteerAcknowledge 0.00 0.00 110.00 0.00 110,00
6400-10•Licenses 0.00 0.00 50.00 0.00 50,00
Total 6400.00-ADMINISTRATION 225.00 0.00 260.00 100.00 585.00
6100-00•THRIFT STORE EXPENSES
shortages/overages 0.86 -11.65 -14.36 -51.34 -76,49
6101-00•MISCELLANEOUS
6101-12•Employee I Volunteer GIN 0,00 0.00 45.00 0.00 45.00
Total 6101-00•MISCELLANEOUS 0,00 ..,....000 ..........45.00 --... ----------0.00 .. 45.00
6102-00•PAYROLL&TAXES
6102-01•Jobs Plus Payroll Reimbursement 0.00 0.00 -6,778,53 -1,627.10 -8,405.63
6102-02•Payroll&Payroll Taxes 15,325.36 15,713.62 13,170,92 14,646.64 59,856.54
6102-00•PAYROLL 6 TAXES-Other 6,847.91 6,279.88 6,140,75 5,978,74 25,247.08
Total 6102-00•PAYROLL&TAXES 22,173.27 22,993.30 12,533.14 18,998.28 76,697.99
6103-00•OPERATING SUPPLIES
6103-36•Operating supply 93.60 144.60 19.97 94.69 352.86
6103-00•OPERATING SUPPLIES-Other 15.00 57.04 0 00 0.00 72.04
Total 6103-00•OPERATING SUPPLIES 108.60 201.54 ..... ...............••19.97 ...........94.69 •.........•424,9D
6104-00-BANK FEES
6104-21•Merchant Fee 563.62 0.00 513.58 533,66 1,610.86
.............•.......,_,._... .66
Total 6104-00•BANK FEES 563.62 0,00 513.58 533,66 1,610 86
6106-00•RENT 4,326.00 8,652.00 0.00 4,326.00 17,304.00
6106•OPERATION EXPENSE
6106-10•UTILITIES
6106-11•Water 358,07 358.13 353.53 0.00 1,069.73
6106-12•Telephone 189,10 185.08 380.64 0.00 754.82
8108-13-Garbage 1.49750 2,115,00 0.00 895,017 4,507,50
6106-14•Natural Gas 22,29 22.,29 21,45 38.46 102,49
6106-15•Electric 799.12 0.00 720.95 522,11 2,042.18
Total 6106.10•UTILITIES 2,866.08 2,680.50 1,476,57 1,453,57 8,476.72
Total 6108•OPERATION EXPENSE 2,866.08 2,680.50 1,476.57 1,453.57 8,476.72
6107-00•REPAIRS&MAINTENANCE
6107-03•Equipment Repair 0.00 0.00 0.00 57.49 57.49
6107-04•Maintenance 0.00 406.95 0,00 0.00 406.95
6107-00•REPAIRS&MAINTENANCE•Other 0.00 31.62 31,62 0.00 63.24
Total 6107-00•REPAIRS&MAINTENANCE 0.00 438.57 ........ ...31.62 ........... 57A9 ... 27 527.,.
.68
6108-00•AUTO
6108-03•Repairs 0.00 118.99 70.00 0.00 188,99
6108-04•Fuel 401.13 943.70 0.00 991.90 2,336.73
Total 6108-00•AUTO 401.13 1,062.69 70,00 991.90 2,525,72
6100-00•THRIFT STORE EXPENSES-Other 0,00 0.00 33.00 0.00 33.00
08
708
Total 6100-00•THRIFT STORE EXPENSES 30,439.56 35,017 05 14,708,52 ,. ...
,52 26 404.25 107,569fi9.38
6000-00•FUNDRAISING EXPENSES
6000-20•Spay-gettl Dinner 0.00 1,440.00 100.00 0.00 1,540,00
6000-01•Bottles&cans trailer&labor 2,252.68 2,033.77 2,006.01 1,662.69 7,955.15
Page 2
3:60 PM BrlghtSide Animal Center
12101/16 Profit & Loss
Accrual Basis July through October 2015
Jul 15 Aug 15 Sep 15 Oct 15 TOTA4
600040•Fugdraining costs ---..... ...............0 00...... ....... .900 00 ............... 0.00....... .................. 0.00......... .. 50.0
6000-00-FUNDRAISING EXPENSES-Other 0.0 36.12 0.00 80.08 116.20
Total 600-00•FUNDRAISING EXPENSES 2,252..68 4,109.89 2,106.01 1,742.77 10,211.35
6300-00•SHELTER EXPENSES
6301-00•VETERINARY MEDICAL EXPENSES
6301-10-Cremations 480.00 291.35 0.00 415.40 1,186.75
6301-20-Medicine-Vaccine 1,762.14 1,5.45.71 683.61 3,890,88 7,882.34
6301-30-Surgical Room Expenses 3,962,25 433.22 581.42 4,341,02 9,297.91
Total 6301-00•VETERINARY MEDICAL EXPE... 6,204.39 2,270.28 1,245.03 8,647,30 18,367,00
6302-00•OFFICE&NON MEDICAL EXPENSES
6302-19•Business Licenses&Dues 50.00 0.00 266.00 266-00 582.00
6302-46•Cleaning Supplies 1252 403,84 319,24 42.52 778,12
6302-37•Printing&Reproduction 167.55 524.18 0,00 2,916.59 3,608.32
6302-36•Postage&Snipping 98.00 0.00 98.00 0.00 196.00
6302-46•Office Supplies 466.82 792.03 445,78 534.72 2,23935
6302-47•Zipldy Do Dog DayCare&Bath 0.00 0.00 500.00 0.00 500.00
6302.21•Tee Shirt for Employee 0.00 0.00 0.00 40.00 40.00
6302-23•Mtgs,Seminars,Subscriptions 0.00 0.00 74.44 0.00 74.44
9302-24•Dog Licenses 830.20 1,079.15 761 15 839.10 3,509..60
6302-00-OFFICE&NON MEDICAL EXPEN... 324.38 45.88 300 00 96.80 788.84
Total 630240•OFFICE&NON MEDICAL EXP... -..._ 1,949.47 2,844.86 2,764.69 •• •• 4735.73 12,294.6
4.fi7
6803 40•MAINTENANCE AND REPAIRS
6303-02•Maintenance&Repairs 559.15 j 530.00 209,52 437.50 1,736.17
Total 8303.00•MAINTENANCE AND REPAIRS 559A 5 530 00 209 52 437,50 1.73617
6304.0•UTILITIES
6304.03•Electricity 1,311.33 0.00 1,660.49 1,390.04 4,361.86
6304.40•Natural Gas 73.15 74.82 42.30 189.04 379.31
6304.57•Telephone 503.85 852.71 1,017.91 0.00 2,374,47
6304 46•Water/Sewer 851.79 832.30 812.75 0.00 2,496.84
.
Total 6304-00•UTILITIES 2,740.12 1,759.83 3,533.45 1,579.08 9,612.48
8305-00•PET SUPPLIES&FOOD 2,888.23 1,320.43 1,325,54 1.122.64 6,656,04
6307-00-PROFESSIONAL FEES
6307-03-Bookkeeping 600.00 0.00 1,600,00 800.00 3,000.00
Total 6307-00•PROFESSIONAL FEES 600.00 .......... 0.00 • 0
1,800 ...
.00 800.00 3,00000
630800-PAYROLL&TAXES
6308-10•TAXES 4,007.05 5,086.66 5,005.28 4,569.62 18,668.61
630830•Payroll&Payroll Taxes 41,072.23 36,511.57 38,427.00 37,621.30 153,632.10
6308 40•PAYROLL&TAXES-Other 0.00 493.69 0.00 76.82 570.51
Total 6308-00,PAYROLL&TAXES 45,079.28 42,091.92 43,432.28 42,267.74 172,871.22
6309-00•MICROCHIPS 0.00 752.60 712.96 0.00 1.465.56
6310-00•INSURANCE EXPENSE 1,040.00 1,138.68 2,274.30 1,138.65 5,591.63
6311-00•BANKING
6311-20•Bank Fees
6311-21•NSF Return Items 0.00 0.00 0.00 225.00 225.00
6811-22•Merchant Account Fees 243.11 743.76 241.78 244.45 1,473.10
6311-23•Bank Charges 116.89 103.33 114.24 113.85 448.31
Total 6311.20-Bank Fees 360.00 847. ......2..,.146..
847.09 356.02 583.30 2,146.41
Total 6311-00•BANKING 360.00 847.09 356.02 583.30 2,146.41
6312-00•ADVERTISING 403,75 603.50 0„00 0,00 1,007.25
6313-00•AUTO
6313-02•Fuel 0.00 0.00 52.85 0,00 52,85
6313-03•Auto Expense 0.00 0.00 86.00 -86,00 0.00
Total 6313 40•AUTO ....... 0 00 ...... .._.........0.00 ..... ..........._138.85 .............. 8600 ...........,........52.85
6316-00•REFUNDS
6316-02•Refund Adoption Fee only 180.00 0.00 0.00 195.00 375.00
Total 6316-00•REFUNDS 180.00 0.00 0,00 195.0 376..00
Total 630-00•SHELTER EXPENSES 62,004.39 54,169.19 57,592.56 61,420.94 235,177.08
Total Expense 94,921.63 94,286..13 74,667,09 89,667,96 353,542.81
Page 3
3:50 PM BrightSide Animal Center
12101115 Profit& Loss
Accrual Basis July through October 2015
Jul 15 Aug 15 Sep 15 Oct 15 TOTAL
Net Ordinary Income -17,531.14 -13,481.04 10,091 A0 -231.37 -21,152.15
Net Income -17,531.14 -13,481.04 10,091.40 •231.37 -21,152.15
Page 4
3:42 PM BrightSide Animal Center
12/01/15 Profit& Loss
Accrual Basis July 2014 through June 2015
Jul'14-Jun 15
Ordinary Income/Expense
Income
T-shirt sales 110.00
4400-00•GRANTS
4400-07•Grants-Other 9.590.00
4400-06•Walmart 489.66
Total 4400-00•GRANTS 10.079.66
4499-00•"Uncategorized Income 1.172.69
4000-00•FUNDRAISING
4000-18•Donation Jars 4.539,80
4000-01-Bottles and Cans 55,100.70
4000.16•Bingo 9,658.50
4000-14•Red Dog Classic 24,682.74
4000-26•Dog Gone Run 11,646.78
4000-20-SpayOhetti Dinner 1,754.00
4000-27•Hogs for Dogs 936.00
400040•Fundraisers -406.33
4000-00•FUNDRAISING-Other 2,858.05
Total 4000-00•FUNDRAISING 110.770,24
4100-00•THRIFT STORE INCOME
4100-02•Recycle Income 72.69
4100-20•OTHER INCOME
4100-21 Petty Cash 534 50
4100-20•OTHER INCOME-Other 100.00
Total 4100-20•OTHER INCOME 634.50
4100-01•STORE SALES 456,479.73
4100-00•THRIFT STORE INCOME-Other 1,266.09
Total 4100-00•THRIFT STORE INCOME 458,453,01
4200-00•EVENT CENTER&RV STORAGE
4200-01 RV Storage Income 6.842.00
4200-00 EVENT CENTER&RV STORAGE-Other 132.00
Total 4200-00•EVENT CENTER&RV STORAGE 6,974.00
4300-00•SHELTER OPERATIONS
4302-00•DONATIONS&MEMBERSHIPS
4302-10•Restricted Donations
4302-09•Medical Expenses 113.00
4302-12•Zlpldy Dog Dog Sponsor a Dog 896.00
4302-10•Restricted Donations-Other 53,040.00
Total 4302-10•Restricted Donations 54,049.00
4302-20 General Donations
4302-30•Newsletter donations 4,890.00
4302-26•Ask letter donations 52,516,61
4302-26•Center for car donations 2,587.90
4302-21,Memberships 630.00
4302-23•Sale of Donated Property 210.94
4302.20•General Donations-Other 103.143.24
Total 4302-20-General Donations 223978,69
4302-00•DONATIONS&MEMBERSHIPS-Other 4.741.47
Total 4302-00•DONATIONS&MEMBERSHIPS 282,769,16
4303-00•MISCELLANEOUS
4303-10 Banking Adjustments
4303.11•Interest Income 64.97
4303-12•Redeposit NSF checks 180.00
4303-13•Service Charges/Billing Fee's -2.00
4303-14•Overages/Under -55.94
4303-10•Banking Adjustments-Other 15.78
Page 1
3:42 PM BrightSide Animal Center
12101/16 Profit& Loss
Accrual Basis July 2014 through June 2015
Jul'14-Jun 15
Total 4303.10•Banking Adjustments 202.81
4303-00 MISCELLANEOUS-Other 2,127.15
Total 4303-00•MISCELLANEOUS 2,329.96
4304.00•COUNTY INCOME
4304 415•County wide license%Sales 13,032.91
4304-02•License sales by Shelter 9,707.55
4304-04•County Boarding 16,638.60
Total 4304-00•COUNTY INCOME 39,379.06
4305.00•CITY INCOME
4306-01•City Boarding 41,030.70
Total 4305-00•CITY INCOME 41,030.70
4308-00•ADOPTIONS
4306-02•Hold 345.00
4306-03•Other Adoptions 270.00
4306.04•Dog Adoptions 64,426.50
4306 45•Cat Adoptions 13,145.50
4306-00•ADOPTIONS-Other 95.00
Total 4306-00•ADOPTIONS 78,282.00
4307-00•VETERINARY SERVICES
4307-01•Cremation 5,094.50
4307-02 Euthanasia 2,445.00
4307-03 Microchipping 2,372.00
4307.04•Spay/Neuter Clinic 50,225.45
4307-06•Medical Service 11,085,12
4307-00•VETERINARY SERVICES-Other 1,195.00
Total 4307-00•VETERINARY SERVICES 72,417,07
4308-00•Refundable deposits
4308-01 Trap Rental 205.50
4308-02•S/N refundable deposit -364.00
4308-03•Adoption return refund -1.460.00
Total 4308-00•Refundable deposits -1,618.50
4309-00•OS/Intake 1.769 00
4310.00•Return to Owner 5,281.00
4311-00•Boarding
4311-01 •Quarantine boarding 150.00
4311-00•Boarding-Other 2,050 on
Total 4311-DO•Boarding 2,200.00
4312-00•Retail Sales 35.00
4313-00•Training 244,00
4314.00•Miscellaneous Income 1.879,48
4300-00•SHELTER OPERATIONS-Other 1,664,62
Total 4300-00•SHELTER OPERATIONS 527,662.55
Total Income 1,1 15.222,15
Gross Profit 1,115222.15
Expense
Behavior supplies 2,464.32
mileage reimbursement 23.00
6400.00•ADMINISTRATION
Advertising 11,141.46
6400.47•Website expenses 90.40
6400.01•EmployeeNolunteer Acknowledge 150.00
6400.02•Name Change to BrightSide 600.00
6400.03•Donor Development 954.00
6400-08•Interest Expense-County Loan 2.054.11
Page 2
•
3:42 PM BrightSide Animal Center&12/01/16 Profit Loss
Accrual Basis July 2014 through June 2015
Jul'14-Jun 16
8400-00•ADMINISTRATION-Other 1 480.57
Total 6400-00•ADMINISTRATION 16,450,54
6100-00 THRIFT STORE EXPENSES
store discounts 149.28
shortages/overages 210.52
6110-00-Professional Fees 120.00
6101-00•MISCELLANEOUS
6101-30•Seminar/subscriptions 413.20
6101-12•Employee/Volunteer Gilt 352.40
Total 6101 40•MISCELLANEOUS 765.60
6102-00•PAYROLL&TAXES
6102-01•Jobs Plus Payroll Reimbursement -17,277.04
6102-02•Payroll&Payroll Taxes 143,943,82
6102-00 PAYROLL&TAXES•Other 23,845.35
Total 6102-00-PAYROLL&TAXES 150,512.13
6103-00•OPERATING SUPPLIES
6103-36-Operating supply 4,086 89
6103-24•Postage 253.58
6103.35•Cleaning Supplies 767.11
6103-00.OPERATING SUPPLIES-Other 6,208.16
Total 6103-00•OPERATING SUPPLIES 11,315.74
6104-00•BANK FEES
6104-21•Merchant Fee 5,376.25
6104-00•BANK FEES-Other 51.28
Total 6104-00•BANK FEES 5,427.53
6105-00•RENT 51,029.00
6106•OPERATION EXPENSE
6108-10•UTILITIES
6106-11•Water 4,438.53
6106-12•Telephone 2,023-51
6106-13•Garbage 5,003.49
8108-14•Natural Gas 7,847.22
6106-15•Electric 9,220.28
Total 6106-10-UTILITIES 28,533.03
8106•OPERATION EXPENSE-Other 355.64
Total 6106•OPERATION EXPENSE 28,888.67
6107-00•REPAIRS&MAINTENANCE
6107-02•Product Repair 5.97
6107-03•Equipment Repair 438.22
6107.04-Maintenance 220.98
6107-00•REPAIRS&MAINTENANCE-Other 801.04
Total 6107-00•REPAIRS&MAINTENANCE 1,466.21
6108-00•AUTO
6108-03-Repairs 5,040.80
6108-04•Fuel 7,281.89
6108-00•AUTO-Other 2,004.00
Total 6108-00•AUTO 14,326.69
6109 410•ADVERTISING
6109-01•Marketing 1,701.84
6109-00•ADVERTISING-Other 1,075.00
Total 6109-00•ADVERTISING 2,776.84
6100-00•THRIFT STORE EXPENSES-Other 1,686.66
Total 6100-00•THRIFT STORE EXPENSES 268,674.87
6000 410•FUNDRAISING EXPENSES
Page 3
3:42 PM BrightSide Animal Center
12/01/15 Profit & Loss
Accrual Basis July 2014 through June 2015
Jul'14-Jun 15
6000-14•Red Dog Golf Expenses 13,115.18
6000-16•Bingo Supplies 360.00
6000-24•Ask Letter and Postage 533.05
6000-03•Cool Cats Casino Night 40.00
8000-21•Gift Works 550.00
6000-01•Bottles&cans trailer&labor 14,593.03
6000-00•Dog Gone Run 5,540.56
6000 40•FUNDRAISING EXPENSES-Other 2,182.80
Total 6000-00•FUNDRAISING EXPENSES 36,914.62
6300-00-SHELTER EXPENSES
6301-00 VETERINARY MEDICAL EXPENSES
8301-10•Cremations 4,633.35
6301-20•Medicine-Vaccine 18,560.90
6301.30•Surgical Room Expenses 46,372.15
6301-40•Veterinary Equipment 1,592.74
6301.80•Xray Expenses
6301-61•Xray Supplies 1,268.86
6301.63•Radiation Monitoring Service 826,50
8301-00•Xray Expenses-Other 1,174.00
Total 6301-00•Xray Expenses 3,269.36
6301-00 VETERINARY MEDICAL EXPENSES-Other 626.50
Total 6301-00•VETERINARY MEDICAL EXPENSES 75,255.00
6302-00•OFFICE&NON MEDICAL EXPENSES
6302-75•Equipment purchase computer 1 89.99
6302.19•Business Licenses&Dues 1,269.37
6302-45•Cleaning Supplies 9,492.37
630247 Printing&Reproduction 4,996,96
6302-35•Postage&Shipping 646 27
6302-48 Office Supplies 4,957.43
6302-17 Gifts 56.93
6302-20•Office Expense 2,561.01
8302-21•Tee Shirt for Employee -76.06
8302-22•Operating Expenses 1,201.70
6302-23•Mtgs,Seminars,Subscriptions 4,638.95
6302-24•Dog Licenses 9,073.70
6302-00•OFFICE&NON MEDICAL EXPENSES-Other 11,66417
Total 6302-00 OFFICE&NON MEDICAL EXPENSES 50,672.79
6303-00•MAINTENANCE AND REPAIRS
8303-01•RV Park Expenses 737.77
8303-02•Maintenance&Repairs 5,891.94
6303-03•Office Equipment Repairs 235.00
6303-00•MAINTENANCE AND REPAIRS-Other 606,46
Total 6303 40•MAINTENANCE AND REPAIRS 7,471.17
6304-00 UTILITIES
8304-01•Event Center Utilities 133.53
6304-02•Garbage 162.14
8304 43•Electricity 24,473.55
6304-40•Natural Gas 10,141.49
6304-05 Security 629.00
6304.67•Telephone 8,421.27
6304-08 Water/Sewer 7,259.81
Total 6304-00•UTILITIES 51,220.79
8305-00•PET SUPPLIES&FOOD 31,014.03
6307 40•PROFESSIONAL FEES
- - 6307-01•Good Dog Training Program 445,87
6307-03•Bookkeeping 80.98
6307 44•Legal 1,499.28
6307-00•PROFESSIONAL FEES-Other 6,394.00
Page 4
3:42 PM BrightSide Animal Center
12101115 Profit & Loss
Accrual Basis July 2014 through June 2015
Jul'14-Jun 16
Total 6307-00 PROFESSIONAL FEES 8,420.13
6308-00•PAYROLL&TAXES
6308-10•TAXES
8308.11•Property Taxes 2,202.65
Total 8308-10•TAXES 2,202.65
6308-30•Payroll&Payroll Taxes
630834•Events 6,955.38
6308-30•Payroll&Payroll Taxes-Other 552,322.97
Total 6308-30-Payroll&Payroll Taxes 559,278.35
630840•Wage Garnishment 714.53
6308-00•PAYROLL&TAXES-Other 1,785.41
Total 6308-00•PAYROLL&TAXES 563,980,94
6309-00-MICROCHIPS 11,324.79
1 6310-00•INSURANCE EXPENSE
8310-01 Liability Insurance 3,310.00
6310-02 Workers Comp Ins 4,083.76
6310-00•INSURANCE EXPENSE-Other 18,641.18
Total 6310-00•INSURANCE EXPENSE 26,034.94
6311-00-BANKING
6311-10•Reconciliation Discrepancies -216.35
6311-20•Bank Fees
6311-21-NSF Return Items 336,00
6311.22-Merchant Account Fees 3,558.98
8911-23•Bank Charges 532.77
6311-20•Bank Fees-Other 8339
Total 8311-20•Bank Fees 4,511.54
Total 6311-00•BANKING 4,295.19
6312 40 ADVERTISING 7,357.50
6313 430•AUTO
6313-01•Repairs/Maintenance 6.99
6313-02•Fuel 195.42
6313.03•Auto Expense 172.00
Total 6313-00 AUTO 374.41
6316-00•REFUNDS
6316-02'Refund Adoption Fee only 556.00
6316-00•REFUNDS-Other 985.00
Total 6316-00-REFUNDS 1,541.00
6314-00•SHELTER OPERATIONS 60.00
6300.00-SHELTER EXPENSES-Other 259.17
Total 6300-00•SHELTER EXPENSES 839,281.85
Total Expense 1,163,809.20
Net Ordinary Income -48,587,05
Net Income 48,587.06
Page 6
1:50 PM BrightSide Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
Jul 14 Aug 14 Sep 14 Oct 14 Nov 14 Dec 14
Ordinary IncomelExpense
Income
T-shirt sales 0.00 0.00 75.00 35.00 0.00 0.00
4400-00•GRANTS
4400-07•Grants-Other 0.00 0.00 5,000.00 0.00 90.00 0.00
4400-05•Walmart 0.00 0.00 0.00 0.00 489.66 0.00
Total 4400-00•GRANTS 0.00 0.00 5,000.00 0.00 579.66 0.00
4499-00•*Uncategorized Income 0.00 200.00 0.00 0.00 0.00 0.00
4000-00•FUNDRAISING
4000-18•Donation Jars 55.00 139.16 290.11 214.35 114.66 877.80
4000-01•Bottles and Cans 9,122.50 6,637.62 4,835.60 5,046.00 4,227.50 3,036.65
4000-16•Bingo 1,367.00 877.00 440.00 805.00 265.00 333.00
4000-14.Red Dog Classic 3,672.25 14,025.49 5,535.00 950.00 500.00 0.00
4000-25•Dog Gone Run 0.00 0.00 0.00 0.00 0.00 0.00
4000-20•SpayGhettl Dinner 0.00 0.00 0.00 0.00 0.00 0.00
4000.27•Hogs for Dogs 0.00 0.00 0.00 0.00 0.00 0.00
4000-80•Fundreisers 347.00 0.00 0.00 22.00 •405.00 -401.33
4000-00-FUNDRAISING-Other 0.00 20.00 249.75 2,345.80 242.50 0.00
Total 4000-00•FUNDRAISING 14,563.75 21,699.27 11,350.46 9.383.15 4,944.66 3,846.12
4100-00•THRIFT STORE INCOME
4100-02•Recycle Income 0.00 36.29 21.25 15.15 0.00 0.00
4100-20.OTHER INCOME
4100-21•Petty Cash 0.00 0.00 0.00 0.00 0.00 2.25
4100.20.OTHER INCOME-Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 4100-20.OTHER INCOME 0.00 0.00 0.00 0.00 0.00 2.25
4100-01 •STORE SALES 27,679.84 34,160.76 36,862.71 40,895.65 38,232.00 39,086.20
4100-00.THRIFT STORE INCOME-Other 7.49 0.00 0.00 0.00 0.00 0.00
Total 4100.00•THRIFT STORE INCOME 27,687.33 3.4,197.05 36,883.96 40,910.80 38,232.00 39,088.45
4200-00•EVENT CENTER&RV STORAGE
4200-01•RV Storage Income 1,626.00 1,380.00 1,441.00 852.00 456.00 793.00
4200-00•EVENT CENTER&RV STORAGE-Oth... 0.00 0.00 0.00 0.00 0.00 132.00
Total 4200-00•EVENT CENTER&RV STORAGE 1,626.00 1,380.00 1,441.00 852.00 456.00 925.00
4300-00•SHELTER OPERATIONS
4302-00•DONATIONS&MEMBERSHIPS
4302-10•Restricted Donations
4302-08•Medical Expenses 0.00 0.00 0.00 0.00 113.00 0.00
4302-12•Zipidy Dog Dog Sponsor a Dog 40.00 60.00 20.00 60.00 40.00 296.00
4302-10•Restricted Donations-Other 575.00 450.00 0.00 0.00 5,165.00 5,600.00
Total 4302-10•Restricted Donations 615.00 510.00 20.00 60.00 5,318.00 5,896.00
4302-20•General Donations
4302-30•Newsletter donations 0.00 0.00 0.00 0.00 0.00 0.00
4302-25•Ask letter donations 0.00 0.00 0.00 0.00 13,151.25 35,621.36
4302.26•Center for car donations 0.00 0.00 0.00 936.02 0.00 1,050.00
4302-21 •Memberships 220.00 0.00 30.00 150.00 50.00 120.00
4302-23•Sale of Donated Property 0.00 210.94 0.00 0.00 0.00 0.00
4302-20•General Donations-Other 4,469.49 4,651.02 1,989.66 6,088.91 2,888.29 7,371.78
Total 4302-20•General Donations 4,689.49 4,861.96 2,019.66 7,174.93 16,089.54 44,163.14
4302.00•DONATIONS&MEMBERSHIPS-Ot.. 907.31 829.10 1,085.06 0.00 1,270.00 650.00
Total 4302.00•DONATIONS&MEMBERSHIPS 8,211.80 6,201.06 _ 3,124.72 7,234.93 22,677.54 50,709.14
4303-00•MISCELLANEOUS
4303.10•Banking Adjustments
4303-11•interest Income 1.79 2.28 2.20 2.28 1.23 1.11
4303-12•Redeposlt NSF checks 0.00 0.00 100.00 0.00 0.00 0.00
4303-13•Service Charges/Billing Fee's 0.00 -2.00 0.00 0.00 0.00 0.00
4303-14.Overages/Under 0.00 0.00 0.00 0.00 0.00 -7.63
4303-10•Banking Adjustments-Other 0.00 0.00 2.00 0.00 0.00 0.00
.. � Page 1
1:60 PM BrightSide Animal Center
11/30115 Profit & Loss
Accrual Basis July 2014 through June 2015
Jul 14 Aug 14 Sep 14 Oct 14 Nov 14 Dec 14
Total 4303-10•Banking Adjustments 1.79 0.28 104.20 2.28 1.23 -6.52
4303-00•MISCELLANEOUS-Other 0.00 0.00 0,00 2,123.15 4.00 0.00
Total 4303-00•MISCELLANEOUS 1.79 0.28 104.20 2,125.43 5.23 -6.52
4304-00•COUNTY INCOME
4304-05•County wide license%Sales 0.00 2,872.09 4,371.94 2,509.15 0.00 2,954.78
4304-02•License sales by Shelter 917.55 613.60 636.50 810.85 451.20 507.90
4304.04•County Boarding 0.00 535.00 550.00 600.00 790.00 0.00
Total 4304-00•COUNTY INCOME 917.55 4,020.69 5,558.44 3,920.00 1,241.20 3,462.68
4305-00•CITY INCOME
4305-01•City Boarding 2,916.63 15.00 6,666.68 3,363.34 3,348.34 4,600.67
Total 4305-00•CITY INCOME 2,916.63 15.00 6,666.68 3,363.34 3,348.34 4,600.67
4308-00•ADOPTIONS
4306-02•Hold 0.00 0.00 0.00 0.00 0.00 345.00
4306-03.Other Adoptions 5.00 25.00 5.00 95.00 5.00 105.00
4306-04•Dog Adoptions 6,525.00 7,025.00 5,710.00 5,300.00 3,366.50 4,675.00
4306-05•Cat Adoptions 1,730.00 1,605.00 1,420.00 1,700.00 836.50 1,219.00
4306-00•ADOPTIONS-Other 0.00 0.00 0.00 0.00 0.00 95.00
Total 4306-00•ADOPTIONS 8,260.00 8,655.00 7,135.00 7,095.00 4,208.00 6,439.00
4307-00•VETERINARY SERVICES
4307-01•Cremation 150.00 672.00 770.00 690.00 895.00 475.00
4307-02•Euthanasia 470.00 350.00 390.00 510.00 130.00 220.00
4307-03•Microchipping 320.00 200.00 200.00 186.00 110.00 300.00
4307-04•Spay/Neuter Clinic 4,999.00 5,190.25 3,238.00 3,664.00 3,785.00 3,870.00
4307.05•Medical Service 1,093.32 2,502.00 1,172.50 1,629.00 498.00 257.00
4307-00•VETERINARY SERVICES-Other 0.00 0.00 0.00 195.00 110.00 0.00
Total 4307-00•VETERINARY SERVICES 7,032.32 8,914.25 5,770.50 6,874.00 5,528,00 5,122.00
4308-00•Refundable deposits
4308-01•Trap Rental 75.00 0.00 45.50 0.00 0.00 0.00
4908-02•SIN refundable deposit -1,404.00 450.00 -1,160.00 265.00 150.00 475.00
4308-03•Adoption return refund 0.00 0.00 -150.00 -75.00 0.00 -100.00
Total 4308-00•Refundable deposits -1,329.00 450.00 -1,264.50 190.00 150.00 375.00
4309-00.OSAntake 135.00 179.00 260.00 0.00 0.00 0.00
4310-00•Return to Owner 555.00 770.00 316.00 300.00 455.00 390.00
4311-00•Boarding
4311-01•Quarantine boarding 0.00 0.00 150.00 0.00 0.00 0.00
4311.00•Boarding-Other 435.00 230.00 150.00 190.00 105.00 60.00
Total 4311.00•Boarding 435.00 230.00 300.00 190.00 105.00 60.00
4312-00•Retail Sales 0.00 0.00 35.00 0.00 0.00 0.00
4313-00•Training 115.00 25.00 100.00 0.00 0.00 0.00
4314.00•Miscellaneous Income 0.00 59.70 150.45 1,296.90 220.43 84.00
4300-00•SHELTER OPERATIONS-Other 0.00 0.00 0.00 0.00 0.00 30.00
Total 4300-00•SHELTER OPERATIONS 25,251.09 29,519.98 28,256.49 32,589.60 37,938.74 71,265.97
Total Income 69,128.17 86,996.30 83,006.91 83,770.55 82,151.06 115,125.54
Gross Profit 69,128.17 86,996.30 83,006.91 83,770.55 82,151.06 115,125.54
Expense
Behavior supplies 0.00 0.00 0.00 936.33 552.45 369.04
mileage reimbursement 0.00 0.00 0.00 0.00 0.00 0.00
8400-00•ADMINISTRATION
Advertising 0.00 0.00 646.00 600.00 761.62 4,338.26
640047•Website expenses 0.00 0.00 0.00 0.00 0.00 10.00
8400-01 •EmployeelVolunteer Acknowledge 0.00 0.00 0.00 150.00 0.00 0.00
8400-02•Name Change to BrlghtSide 0.00 0.00 0.00 0.00 0.00 0.00
6400-03•Donor Development 354.00 0.00 0.00 0.00 0.00 0.00
Page 2
1:50 PM BrightSide Animal Center
11130/15 Profit & Loss
Accrual Basis July 20 14 th rough June 2015
Jul 14 Aug 14 Sep 14 Oct 14 Nov 14 Dec 14
6400-08•interest Expense-County Loan 0.00 0.00 0.00 0.00 0.00 0.00
6400-00•ADMINISTRATION-Other 262.51 18.50 275.00 60.00 0.00 0.00
Total 6400-00•ADMINISTRATION 616.51 18.50 921.00 810.00 761.62 4,348.26
6100-00•THRIFT STORE EXPENSES
store discounts 0.00 149.28 0,00 0.00 0.00 0.00
shortages/overages 0.00 29.98 0.00 -13.01 -5.89 22.89
6110-00•Professional Fees 0.00 0.00 60.00 60.00 0.00 0.00
6101-00•MISCELLANEOUS
610130•Seminarlaubscriptions 0.00 0.00 0.00 0.00 0.00 0,00
6101-12•Employee/Volunteer Gift 0.00 0.00 265.40 0.00 0.00 0.00
Total 6101-00•MISCELLANEOUS 0.00 0.00 265.40 0.00 0.00 0.00
6102.00•PAYROLL&TAXES
6102-01•Jobs Plus Payroll Reimbursement -5,480.22 -1,660.52 -1,177.47 -1,577.42 0.00 -3,246.10
6102-02•Payroll&Payroll Taxes 9,041.57 9,782.70 9,352.77 12,108.17 11,611.65 14,483.14
6102-00•PAYROLL&TAXES-Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 6102-00•PAYROLL&TAXES 3,561.35 8,122.18 8,175.30 10,530.75 11,611.65 11,237.04
6103-00.OPERATING SUPPLIES
6103-36.Operating supply 340.93 208.64 79.00 564.41 95.99 891.45
6103-24•Postage 0.00 0.00 0.00 0.00 74.69 30.60
6103-35•Cleaning Supplies 32.76 42.12 0.00 179.48 0.00 37.70
6103-00.OPERATING SUPPLIES-Other 296.51 555.41 585.49 459.83 1,742.21 1,057.34
Total 6103-00.OPERATING SUPPLIES 670.20 806.17 664.49 1,203.72 1,912.89 2,017.09
6104-00•BANK FEES
6104.21•Merchant Fee 503.23 479.82 1,056.96 457.90 555.31 734.64
6104-00•BANK FEES-Other 6.53 0.00 -121.25 D.00 0.00 0.00
Total 6104-00•BANK FEES 509.76 479.82 935.71 457.90 555.31 734.64
6106-00•RENT 4,200.00 4,200.00 4,200.00 4,200.00 4,200.00 4,200.00
6106.OPERATION EXPENSE
5106-10•UTILITIES
6106-11 •Water 230.71 242.68 250.83 254.18 513.23 270.17
6106--12•Telephone 182.17 190.70 372.87 0.00 182.10 0.00
8108.13•Garbage 736.00 535.52 1,266.00 104.00 414.00 0,00
6106-14•Natural Gas 34.70 23.06 20.58 25.56 330.77 1,613.54
6106.15•Electric 671.47 0.00 2,055.35 437.46 0.00 858.48
Total 6106.10•UTILITIES 1,855.05 991.96 3,965.63 821.20 1,4.40.10 2,742.19
6106.OPERATION EXPENSE-Other 0.00 0.00 0.00 0.00 0.00 240.00
Total 6106.OPERATION EXPENSE 1,855.05 991.96 3,965.63 821.20 1,440.10 2,982.19
6107-00•REPAIRS&MAINTENANCE
6107-02•Product Repair 0.00 0.00 0.00 0.00 0.00 0.00
6107-03•Equipment Repair 0.00 0.00 236.72 0.00 0.00 112.50
6107.04•Maintenance 0.00 0.00 29.98 17.00 150.00 0.00
6107-00•REPAIRS&MAINTENANCE-Other 122.97 120.45 184.31 163.38 0.00 0.00
Total 6107-00•REPAIRS&MAINTENANCE 122.97 120.45 451.01 180.38 150.00 112.50
6108-00•AUTO
6108-03•Repairs 290.84 175.60 0.00 0.00 0.00 0.00
6108-04•Fuel 775.03 835.73 1,894.35 453.70 359.64 220.83
6108.00•AUTO-Other 0.00 20.00 0.00 0.00 0.00 0.00
Total 6108-00•AUTO 1,065.87 1,031.33 1,894.35 453.70 359.64 220.83
6109-00•ADVERTISING
6109-01•Marketing 555.00 0.00 20.00 3.27 11.95 15.00
6109-00•ADVERTISING-Other 0.00 676.00 0.00 0.00 0.00 399.00
Total 6109-00•ADVERTISING 555.00 676.00 20.00 3.27 11.95 414.00
6100-00•THRIFT STORE EXPENSES-Other 0.00 0.00 0.00 0.00 0.00 -0.05
Page 3
1:50 PM BrightSide Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
Jul 14 Aug 14 Sep 14 Oct 14 Nov 14 Dec 14
Total 6100-00•THRIFT STORE EXPENSES 12,540.20 16,607.17 20,631.89 17,897.91 20,235.65 21,941.13
6000-00•FUNDRAISING EXPENSES
6000-14•Red Dog Golf Expenses 74.70 11,329.98 905.50 68.00 0.00 0.00
6000-16•Bingo Supplies 0.00 0.00 0.00 0.00 0.00 0.00
6000-24•Ask Letter and Postage 0.00 0.00 0.00 0.00 533.05 0.00
6000-03•Cool Cats Casino Night 0.00 0.00 0.00 0.00 0.00 0.00
6000-21•Gift Works 220.00 0.00 0.00 0.00 0.00 220.00
6000-01•Bottles&cans trailer&labor 1,476.38 1,461.70 1,022.08 1,195.44 744.51 809.59
6000-30•Dog Gone Run 0.00 0.00 0.00 0.00 0.00 0.00
6000-00•FUNDRAISING EXPENSES-Other 0.00 0.00 0.00 95.78 660.00 0.00
Total 6000-00•FUNDRAISING EXPENSES 1,771.08 12,791.68 1,927.58 1,359.22 1,937.56 1,029.59
6300-00•SHELTER EXPENSES
6301-00•VETERINARY MEDICAL EXPENSES
8301-10•Cremations 181.90 -24.40 771.75 520.85 825.10 657.45
6301-20•Medicine-Vaccine 3,969.50 209.03 2,633.58 881.78 1,008.59 3,308.35
8301-30•Surgical Room Expenses 3,302.85 6,599.75 4,679.80 5,678.59 3,243.28 3,099.33
6301-40•Veterinary Equipment 179.95 0.00 891.50 0.00 146.35 0.00
6301-60•Xray Expenses
6301-61 •Xray Supplies 213.59 0.00 207.09 231.59 340.49 0.00
830143•Radiation Monitoring Service 0.00 0.00 0.00 0.00 0.00 0.00
6301-60•Xray Expenses-Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 6301 40•Xray Expenses 213.59 0.00 207.09 231.59 340.49 0.00
6301-00•VETERINARY MEDICAL EXPENSES... 0.00 0.00 0.00 111.25 515.25 0.00
Total 6301-00•VETERINARY MEDICAL EXPENS... 7,847.79 6,784.38 9,183.72 7,424.06 6,079.06 7,065.13
6902-00.OFFICE&NON MEDICAL EXPENSES
6302.75•Equipment purchase computer 0.00 0.00 0.00 0.00 189.99 0.00
6302-19•Business Licenses&Dues 279.37 60.00 0.00 0.00 100.00 0.00
6302-45•Cleaning Supplies 627.10 641.29 905.16 1,393.19 1,194.01 3,710.19
6302-37•Printing&Reproduction 41.60 0.00 0.00 0.00 0.00 0.00
8302-05•Postage&Shipping 59.50 80.80 49.00 54.75 28.75 49.00
6302-06.Office Supplies 856.27 0.00 50.97 84.95 298.04 140.04
6302-17•Gifts 0.00 0.00 0.00 0.00 0.00 0.00
6302-20.Office Expense 77.23 357.99 0.00 9.99 0.00 495.95
8302-21•Tea Shirt for Employee 0.00 0.00 200.00 161.44 0.00 0.00
6302-22.Operating Expenses 384.00 0.00 0.00 387.00 37.71 0.00
6302-23•Mtgs,Seminars,Subscriptions 0.00 0.00 336.00 456.18 995.95 121.50
8302-24•Dog Licenses 0.00 0.00 2,348.45 0.00 910.80 34520
6302-00.OFFICE&NON MEDICAL EXPENSE... 970.08 887.08 1,322.43 1,407.55 3,629.58 607.98
Total 6302-00.OFFICE&NON MEDICAL EXPE... 3,295.15 2,027.16 5,212.01 3,955.05 7,384.83 5,469.86
8303-00•MAINTENANCE AND REPAIRS
6303-01•RV Park Expenses 266.77 0.00 0.00 132.00 0.00 295.00
6303-02•Maintenance&Repairs 304.73 808.00 378.14 1,007.77 379.70 935.79
6303-03-Office Equipment Repairs 0.00 0.00 0.00 0.00 0.00 0.00
6303-00•MAINTENANCE AND REPAIRS-Other 0.00 0.00 0.00 0.00 45.00 75.96
Total 6303-00•MAINTENANCE AND REPAIRS 571.50 808.00 378.14 1,139.77 424.70 1,306.75
8304.00•UTILITIES
8304-01•Event Canter Utilities 133.53 0.00 0.00 0.00 0.00 0.00
8304-02•Garbage 0.00 162.14 0.00 0.00 0.00 0.00
6304-03•Electricity 1,187.75 0.00 5,441.92 4.95 983.35 2,967.15
6304-40•Natural Gas 260.74 104.93 240.20 150.00 0.00 1,985.88
6304-05•Security 0.00 0.00 135.00 0.00 0.00 135.00
6304-57•Telephone 386.73 1,577.88 0.00 0.00 771.63 1,248.80
6304.06•Water/Sewer 875.71 935.02 917.66 917.66 0.00 1,688.18
Total 6304.00•UTiLITiES 2,844.46 2,779.97 6,734.78 1,072.61 1,754.98 8,025.01
8305-00•PET SUPPLIES&FOOD 3,523.23 4,016.20 3,120.75 1,939.23 1,881.31 3,061.04
6307-00-PROFESSIONAL FEES
6307-01•Good Dog Training Program 0.00 0.00 0.00 71.60 129.27 100.00
Page 4
1:50 PM BrightSide Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
Jul 14 Aug 14 Sep 14 Oct 14 Nov 14 Dec 14
6307-03•Bookkeeping 0.00 0.00 0.00 80.98 0.00 0.00
6307-04•Legal 0.00 0.00 0.00 0.00 0.00 225.00
6307-00•PROFESSIONAL FEES-Other 1,686.25 1,303.50 1,620.00 1,059.75 724.50 0.00
Total 6307-00•PROFESSIONAL FEES 1,686.25 1,303.50 1,620.00 1,212.33 853.77 325.00
6308-00•PAYROLL.&TAXES
6308-10•TAXES
6308-11•Property Taxes 0.00 0.00 0.00 546.45 0.00 0.00
Total 6308-10•TAXES 0.00 0.00 0.00 546.45 0.00 0.00
6308-30•Payroll&Payroll Taxes
6308-34•Events 688.57 775.62 546.00 775.78 631.55 750.76
6308.30•Payroll&Payroll Taxes-Other 44,015.37 47,656.22 47,957.49 48,917.90 48,695.05 50,099.10
Total 6308-30•Payroll&Payroll Taxes 44,703.94 48,431.84 48,503.49 49,693.68 49,326.60 50,849.86
6308.40•Wage Garnishment 0.00 0.00 0.00 0.00 117.95 213.90
6308-00•PAYROLL&TAXES-Other 0.00 0.00 1,301.63 0.00 0.00 0.00
Total 6308-00•PAYROLL&TAXES 44,703.94 48,431.84 49,805.12 50,240.13 49,444.55 51,063.76
5309-00•MICROCHIPS 1,270.00 1,426.10 1,447.47 836.49 3,425.47 1,777.94
6310-00•INSURANCE EXPENSE
8310-01•Liability Insurance 0.00 0.00 0.00 0.00 0.00 0.00
6310-02•Workers Comp Ins 0.00 113.76 1,138.37 0.00 0.00 2,831.63
8310-00•INSURANCE EXPENSE-Other 0.00 1,941.18 0.00 1,941.14 0.00 972.07
Total 6310-00•INSURANCE EXPENSE 0.00 2,054.94 1,138.37 1,941.14 0.00 3,803.70
6311-00•BANKING
6311-10•Reconclllation Discrepancies 47.68 -26.95 -28.01 -6.43 -10.46 -179.24
1 6311.20•Bank Fees
6311-21 •NSF Return Items 0.00 0.00 100.00 0.00 135.00 0.00
6311-22•Merchant Account Fees 692.17 443.30 31.25 622.28 250.42 37.29
6311-23•Bank Charges 0.00 0.00 23.11 24.24 42.88 0.00
6311-20•Bank Fees-Other 0.00 0.00 0.00 0.00 17.5D 15.13
Total 6311-20•Bank Fees 692.17 443,30 154.36 646.52 445.80 52.42
Total 6311-00•BANKING 739.85 416.35 126.35 640.09 435.34 -126.82
6312-00•ADVERTISING 0.00 44.50 320.00 1,829.00 3,406.00 1,413.00
6313-00•AUTO
6313-01•Repairs/Maintenance 0.00 0.00 0.00 0.00 0.00 0.00
6313-02•Fuel 91.42 94.00 0.00 0.00 0.00 0.00
6313-03•Auto Expense 0.00 0.00 0.00 0.00 0.00 86.00
Total 6313-00•AUTO 91.42 94.00 0.00 0.00 _ 0.00 86,00
6316-00•REFUNDS
6316-02•Refund Adoption Foe only 400.00 -100.00 0.00 0.00 0.00 0.00
6316-00•REFUNDS-Other 0.00 265.00 0.00 300.00 150.00 0.00
Total 6316-00•REFUNDS 400.00 165.00 0.00 300.00 150.00 0.00
6314-00•SHELTER OPERATIONS 0.00 0.00 0.00 0.00 30.00 30.00
6300-00•SHELTER EXPENSES-Other 152.92 0.00 0.00 0.00 0.00 50.00
Total 6300-00•SHELTER EXPENSES 67,126.51 70,351.94 79,086.71 72,529.90 75,270.01 83,350.37
Total Expense 82,054.30 99,769.29 102,567.18 93,533.36 98,757.29 111,038.39
Net Ordinary Income -12,926.13 -12,772.99 -19,560.27 -9,762.81 -16,606.23 4,087.15
Net Income -12,926.13 -12,772.99 -18,560.27 -9,762.81 -16,606.23 4,067.15
Page 5
1:50 PM BrightSide Animal Center
11130/15 Profit & Loss
Accrual Basis July 2014 through June 2015
Jan15 Feb16 Mar15 Apr15 May15 Jun16
Ordinary IncomelExpense
Income
T-shirt sales 0.00 0.00 0.00 0.00 0.00 0.00
4400-00•GRANTS
440047•Grants-Other 0.00 0.00 0.00 0.00 4,500.00 0.00
4400-06•Walmart 0.00 0.00 0.00 0.00 0.00 0.00
Total 4400-00•GRANTS 0.00 0.00 0.00 0.00 4,500.00 0.00
4499-00•*Uncategorized income 0.00 0.00 972.69 0.00 0.00 0.00
4000-00•FUNDRAISING
4000-18•Donation Jars 1,269.18 60.80 369.00 0.00 705.00 444.74
4000-01•Bottles and Cans 4,170.90 2,632.73 2,575.55 4,231.40 2,986.25 5,598.00
4000-16•Bingo 165.50 1,189.00 1,107.00 629.00 1,479.00 1,002.00
4000-14•Red Dog Classic 0.00 0.00 0.00 0.00 0.00 0.00
4000-25•Dog Gone Run 0.00 15.74 220.00 228.04 8,173.78 3,009.22
4000-20•SpayGhstti Dinner 40.00 745.00 . 969.00 0.00 0.00 0.00
4000-27•Hogs for Dogs 0.00 0.00 0.00 0.00 0.00 936.00
4000-80•Fundraisers 6.00 25.00 0.00 0.00 0.00 0.00
4000-00•FUNDRAISING-Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 4000-00•FUNDRAISING 5,651.58 4,668.27 5,240.55 5,088.44 13,344.03 10,989.96
4100-00•THRIFT STORE INCOME
4100-02•Recycle Income 0.00 0.00 0.00 0.00 0.00 0.00
4100-20.OTHER INCOME
4100-21•Petty Cash 32.25 500.00 0.00 0.00 0.00 0.00
4100-20.OTHER INCOME-Other 0.00 100.00 0.00 0.00 0,00 0.00
Total 410020.OTHER INCOME 32.25 600.00 0.00 0.00 0.00 0.00
4100-01•STORE SALES 43,691.52 38,048.05 37,704.83 40,892.77 37,398.16 41,827.24
4100.00•THRIFT STORE INCOME-Other 890.43 0.00 351.77 16.40 0.00 0.00
Total 4100-00•THRIFT STORE INCOME 44,614.20 38,648.05 38,056.60 40,909.17 37,398.16 41,827.24
4200-00•EVENT CENTER&RV STORAGE
4200-01•RV Storage Income 74.00 88.00 44.00 44.00 44.00 0.00
4200-00•EVENT CENTER&RV STORAGE-Oth... 0.00 0.00 0.00 0.00 0.00 0.00
Total 4200-00•EVENT CENTER&RV STORAGE 74.00 88.00 44.00 _ 44.00 44.00 0.00
4300-00•SHELTER OPERATIONS
4302-00-DONATIONS&MEMBERSHIPS
4302-10•Restricted Donations
4302-09•Medical Expenses 0.00 0.00 0.00 0.00 D_00 0.00
4302.12•Zlpidy Dog Dog Sponsor a Dog 40.00 0.00 20.00 20.00 200.00 100.00
4302-10•Restricted Donations-Other 1,050.00 0.00 10,200.00 0.00 30,000.00 0.00
Total 4302.10•Restricted Donations 1,090.00 0.00 10,220.00 20.00 30,200.00 100.00
4302-20•General Donations
4302-30•Newsletter donations 0.00 0.00 0.00 0.00 4,280.00 610.00
4302-25•Ask letter donations 3,109.00 300.00 50.00 10.00 100.00 175.00
4302-26•Center for car donations 0.00 356.25 0.00 0.00 105.00 140.63
4302-21•Memberships 30.00 0.00 0.00 0.00 30.00 0.00
4302-23•Sale of Donated Property 0.00 0.00 0.00 0.00 0.00 0.00
4302.20•General Donations-Other 18,474,34 100,488.85 4,380.95 7,192.50 2,411.43 2,488,87
Total 4302-20•General Donations 21,613.34 101,145.10 4,430.95 7,202.50 6,926.43 3,414.50
4302-00•DONATIONS&MEMBERSHIPS-Ot... 0.00 0.00 0.00 0,00 0.00 0.00
Total 4302-00•DONATIONS&MEMBERSHIPS 22,703.34 101,145,10 14,650.95 7,222.50 37,126.43 3,514.50
4303-00•MISCELLANEOUS
4303.10•Banking Adjustments
4303-11•Interest Income 1.05 42.20 2.61 1.53 2.25 4.44
4303-12•Redeposit NSF checks 40.00 40.00 0.00 0.00 0.00 0.00
4303-13•Service Charges/Billing Fee's 0.00 0.00 0.00 0.00 0.00 0.00
4303-14.Overages/Under -22.31 -4.00 -17.00 0.00 0.00 -5.00
4303.10•Banking Adjustments-Other 0.00 0.00 13.78 0.00 0.00 0.00
Page 6
1:50 PM BrightSide Animal Center
11130/15 Profit & Loss
Accrual Basis July 2014 through June 2015
Jan 15 Feb 15 Mar 15 Apr 15 May 15 Jun 15
Total 4303-10•Banking Adjustments 18.74 78.20 -0.61 1.53 2.25 -0.56
4303-00•MISCELLANEOUS-Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 4303-00•MISCELLANEOUS 18.74 78.20 -0.61 1.53 2.25 -0.56
4304-00•COUNTY INCOME
4304-05•County wide license%Sales 0.00 0.00 51.95 217.00 56.00 0.00
4304-02•License sales by Shelter 931.95 756.25 739.90 1,112.60 1,194.25 1,035.00
4304-04•County Boarding 2,625.29 440.00 4,404.37 0.00 3,647.23 3,046.71
Total 4304-00•COUNTY INCOME 3,557.24 1,196.25 5,196.22 1,329.60 4,897.48 4,081.71
4305-00•CITY INCOME
4305-01•City Boarding 3,333.34 3,393.34 3,378.34 3,333.34 3,348.34 3,333.34
Total 4305-00•CITY INCOME 3,333.34 3,393.34 3,378.34 3,333.34 3,348.34 3,333.34
4308-00•ADOPTIONS
4306-02•Hold 0.00 0.00 0.00 0.00 0.00 0.00
4308-03•Other Adoptions 10.00 10.00 10.00 0.00 0.00 0.00
4308-04•Dog Adoptions 7,325.00 4,850.00 5,100.00 5,275.00 5,450.00 3,825.00
4306-05•Cat Adoptions 877.00 338.00 445.00 1,065.00 745.00 1,165.00
4308-00•ADOPTIONS-Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 4306-00•ADOPTIONS 8,212.00 5,198.00 5,555.00 6,340.00 6,195.00 4,990.00
4307-00•VETERINARY SERVICES
4307-01•Cremation 802.50 40.00 305.00 175.00 0.00 120.00
4307-02•Euthanasia 295.00 80.00 0.00 0.00 0.00 0.00
4307-03•Microchipping 286.00 180.00 120.00 80.00 120.00 270.00
4307.04•Spay/Neuter Clinic 5,563.00 3,240.00 3,522.00 4,344.00 4,925.36 3,884.84
4307-05•Medical Service 1,228.00 382.50 130.00 1,019.00 658.80 515.00
4307-00•VETERINARY SERVICES-Other 20.00 0.00 480.00 390.00 0.00 0.00
Total 4307-00•VETERINARY SERVICES 8,194.50 3,922.50 4,557.00 6,008.00 5,704.16 4,789.84
4308-00•Refundable deposits
4308-01•Trap Rental 0.00 0.00 0.00 0.00 0.00 85.00
4308-02•SIN refundable deposit -270.00 2,370.00 600.00 -595.00 -585.00 -660.00
4308-03•Adoption return refund -935.00 0.00 0.00 -200.00 0.00 0.00
Total 4308-00•Refundable deposits -1,205.00 2,370.00 600.00 -795.00 -585.00 -575.00
4309-00.OSllntake 25.00 0.00 250.00 130.00 295.00 495.00
4310-00•Return to Owner 415.00 470.00 475.00 370.00 195.00 570.00
4311-00•Boarding
4311-01•Quarantine boarding 0.00 0.00 0.00 0.00 0.00 0.00
4311-00•Boarding-Other 165.00 260.00 255.00 185.00 15.00 0.00
Total 4311-00•Boarding 165.00 260.00 255.00 185.00 15.00 0.00
4312-00•Retail Sales 0.00 0.00 0.00 0.00 0.00 0.00
4313-00•Training 0.00 4.00 0.00 0.00 0.00 0.00
4314-00•Miscellaneous Income 0.00 0.00 0.00 0.00 31.50 36.50
4300-00•SHELTER OPERATIONS-Other 1,016.00 0.00 150.00 393.00 75.62 0.00
Total 4300-00•SHELTER OPERATIONS 46,435.18 118,037.39 35,066.90 24,517.97 57,300.78 21,235.33
Total income 96,774.94 161,441.71 79,380.74 70,559.58 112,586.97 74,052.53
Gross Profit 96,774.94 161,441.71 79,380.74 70,559.58 112,586.97 74,052.53
Expense
Behavior supplies 302.20 304.30 0.00 0.00 0.00 0.00
mileage reimbursement 0.00 23.00 0.00 0.00 0.00 0.00
6400-00•ADMINISTRATION
AdvertsIng 1,275.98 552.80 0.00 2,867.00 100.00 0.00
6400-47•Webalte expenses 80.40 0.00 0.00 0.00 0.00 0.00
8400-01•EmployeeNolunteer Acknowledge 0.00 0.00 0.00 0.00 0.00 0.00
8400-02•Name Change to BrightSide 0.00 0.00 600.00 0.00 0.00 0.00
6400-03•Donor Development 0.00 600.00 0.00 0.00 0.00 0.00
Page 7
1:50 PM BrightSide Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
Jan 15 Feb 15 Mar 15 Apr 15 May 15 Jun 15
6400-08•Interest Expense-County Loan 2,054.11 0.00 0.00 0.00 0.00 0.00
6400-00•ADMINISTRATION•Other 0.00 400.00 384.56 0.00 0.00 60.00
Total 6400-00•ADMINISTRATION 3,410.49 1,552.60 984.56 2,867.00 100.00 60.00
6100-00•THRIFT STORE EXPENSES
store discounts 0.00 0.00 0.00 0.00 0.00 0.00
shortages/overages -12.74 25.76 3.80 14.08 101.38 44.27
6110-00•Professional Fees 0.00 0.00 0.00 0.00 0.00 0.00
6101-00•MISCELLANEOUS
6101-30•Seminar/subscriptions 413.20 0.00 0.00 0.00 0.00 0.00
6101.12•Employee l Volunteer Gift 0.00 0.00 0.00 87.00 0.00 0.00
Total 6101-00•MISCELLANEOUS 413.20 0.00 0.00 87.00 0.00 0.00
6102.00•PAYROLL&TAXES
6102-01•Jobs Plus Payroll Reimbursement -1,038.34 0.00 -750.03 0.00 0.00 -2,346.94
6102-02•Payroll&Payroll Taxes 15,117.06 14,567.39 13,508.81 12,682.75 13,916.39 7,771.42
6102-00•PAYROLL&TAXES-Other 0.00 0.00 0.00 3,204.91 5,485.31 15,155.13
Total 6102-00•PAYROLL&TAXES 14,078.72 14,557.39 12,758.78 15,887.66 19,401.70 20,579.61
6103-00.OPERATING SUPPLIES
6103-36.Operating supply 212.60 155.43 382.57 1,048.87 65.00 42.00
6103.24•Postage 68.70 0.00 56.00 23.59 0.00 0.00
6103-35•Cleaning Supplies 439.86 35.19 0.00 0.00 0.00 0.00
6103.00.OPERATING SUPPLIES-Other 422.44 758.53 173.38 109.07 0.00 47.95
Total 6103-00.OPERATING SUPPLIES 1,143.60 949.15 611.95 1,181.53 65.00 89.95
6104-00•BANK FEES
6104-21 •Merchant Fee 640.13 660.72 17.54 270.00 0.00 0.00
6104-00•BANK FEES-Other 0.00 154.00 12.00 0.00 0.00 0.00
Total 6104-00-BANK FEES 640.13 814.72 29.54 270.00 0.00 0.00
6105-00•RENT 4,200.00 8,400.00 252.00 4,325.00 4,326.00 4,326.00
6106.OPERATION EXPENSE
6106-10•UTILITIES
6106-11•Water 0.00 1,078.05 0.00 0.00 1,247.62 351.06
6106-12•Telephone 355.62 183.40 182.41 0.00 374.24 0.00
6106-13•Garbage 1,178.82 532.00 -126.85 144.00 0.00 220.00
6106-14•Natural Gas 1,977.93 1,337.92 1,060.29 577.91 698A4 146.52
6106-15•Electric 0.00 1,707.11 1,661.50 0.00 1,309,41 519.50
Total 6106-10•UTILITIES 3,512.37 4,838.48 2,777.35 721.91 3,629,71 1,237.08
6106.OPERATION EXPENSE-Other 0.00 0.00 60.00 0.00 55.64 0.00
Total 6106.OPERATION EXPENSE 3,512.37 4,838.48 2,837.35 721.91 3,685.35 1,237.08
6107-00•REPAIRS&MAINTENANCE
6107-02•Product Repair 0.00 0.00 0.00 5.97 0.00 0.00
6107-03•Equipment Repair 0.00 0.00 0.00 89.00 0.00 0.00
6107-04-Maintenance 0.00 0.00 0.00 24.00 0.00 0.00
6107-00•REPAIRS&MAINTENANCE-Other 0.00 0.00 0.00 4.43 132.14 73.36
Total 6107-00•REPAIRS&MAINTENANCE 0.00 0.00 0.00 123.40 132.14 73.36
6108-00•AUTO
6108-03•Repairs 6.99 0.00 3,653.18 914.19 0.00 0.00
6108-04•Fuel 100.00 404.57 421.32 293.40 1,041.32 482.00
6108-00•AUTO-Other 0.00 0.00 491.84 1,492.16 0.00 0.00
Total 6108-00•AUTO 106.99 404.57 4,566.34 2,699.75 1,041.32 482.00
6109-00•ADVERTISING
6109-01 •Marketing 210.00 0.00 886.62 0.00 0.00 0.00
8109-00•ADVERTISING-Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 6109-00•ADVERTISING 210.00 0.00 886.62 0.00 0.00 0.00
6100-00•THRIFT STORE EXPENSES-Other 1,248.84 433.89 4.00 -0.02 0.00 0.00
Page 8
1:50 PM BrightSide Animal Center
11/30/15 Profit & Loss
Accrual Baehr July 2014 through June 2015
Jan 16 Feb 15 Mar 15 Apr 15 May 15 Jun 16
Total 6100-00•THRIFT STORE EXPENSES 25,541.11 30,433.96 21,950.38 25,310.31 28,752.89 26,832.27
6000-00•FUNDRAISING EXPENSES
6000-14•Red Dog Golf Expenses 0.00 0.00 0.00 112.00 0.00 625.00
6000-16•Bingo Supplies 0.00 0.00 0.00 20.00 340.00 0.00
6000-24•Ask Letter and Postage 0.00 0.00 0.00 0.00 0.00 0.00
6000-03•Cool Cats Casino Night 0.00 0.00 0.00 0.00 0.00 40.00
6000-21•Gift Works 0.00 0.00 110.00 0.00 0.00 0.00
6000-01•Bottles&cans trailer&labor 660.46 974.64 737.99 1,414.94 1,946.99 2,148.31
6000-30•Dog Gone Run 0.00 0.00 0.00 0.00 1,375.11 4,165.45
6000-00•FUNDRAISING EXPENSES-Other -0.21 181.00 437.50 0.00 524.81 283.92
Total 6000-00•FUNDRAISING EXPENSES 680.25 1,155.64 1,285.49 1,546.94 4,186.91 7,262.68
6300-00•SHELTER EXPENSES
6301-00•VETERINARY MEDICAL EXPENSES
6301.10•Cremations 685.20 634.15 0.00 0.00 581.35 0.00
6301.20•Medicine-Vaccine 474.45 1,505.51 806.88 2,003.25 1,533.91 226.07
6301-30•Surgical Room Expenses 7,154.20 1,360.02 5,960.17 528.00 455.51 4,310.55
6301-40•Veterinary Equipment 0.00 0.00 0.00 374.94 0.00 0.00
630140•Xray Expenses
6301.61•Xray Supplies 141.30 134.80 0.00 0.00 0.00 0.00
6301 43•Radiation Monitoring Service 0.00 0.00 0.00 826.50 0.00 0.00
6301-60•Xray Expenses-Other 0.00 1,174.00 0.00 0.00 0.00 0.00
Total 630180•Xray Expenses 141.30 1,308.80 0.00 826.50 0.00 0.00
6301-00•VETERINARY MEDICAL EXPENSES... 0.00 0.00 0.00 0.00 0.00 0.00
Total 6301-00•VETERINARY MEDICAL EXPENS... 8,455.15 4,808A8 6,767.05 3,732.69 2,570.87 4,536.62
6302-00.OFFICE&NON MEDICAL EXPENSES
6302-75•Equipment purchase computer 0.00 0.00 0.00 0.00 0.00 0.00
6302-19.Business Licenses&Dues 0.00 99.00 731.00 0.00 0.00 0.00
6302-45•Cleaning Supplies 97.24 291.44 243.22 51.76 90.79 246.98
8302-37•Printing&Reproduction 25.98 77.15 3,469.48 1,292.75 90.0D 0.00
6302.36•Postage&Shipping 114.47 0.00 105.00 49.00 49.00 7.00
6302-46.Office Supplies 543.14 899.26 624.08 754.08 672.60 34.00
6302-17.Gifts 0.00 0.00 0.00 56.93 0.00 0.00
6302-20.Office Expense 796.85 172.98 0.00 522.52 0.00 127.50
6302-21 •Tee Shirt for Employee 0.00 0.00 0.00 -542.50 105.00 0.00
6302-22.Operating Expenses 392.99 0.00 0.00 0.00 0.00 0.00
6302-23•Mtge,Seminars,Subscriptions 1,581,02 721.30 80.00 65.00 0.00 282.00
6302-24•Dog Licenses 506.55 786.05 967.55 898.95 1,378.25 931.90
6302-00.OFFICE&NON MEDICAL EXPENSE... 715.07 1,088.17 179.02 0.00 515.46 156.60
Total 6302-00-OFFICE&NON MEDICAL EXPE... 4,773.31 4,135.35 6,399.35 3,148.49 2,902.10 1,785.98
6303-00•MAINTENANCE AND REPAIRS
6303-01•RV Park Expenses 0.00 44.00 0.00 0.00 0.00 0.00
6303.02•Maintenance&Repairs 646.94 0.00 242.27 471.35 395.33 321.92
6303-03.Office Equipment Repairs 235.00 0.00 0.00 0.00 0.00 0.00
6303-00•MAINTENANCE AND REPAIRS-Other 0.00 0.00 0.00 0.00 58.00 429.50
Total 6303.00•MAINTENANCE AND REPAIRS 881.94 44.00 242.27 471.35 451.33 751.42
6304-00•UTILITIES
6304-01•Event Center Utilities 0.00 0.00 0.00 0.00 0.00 0.00
6304-02•Garbage 0.00 0.00 0.00 0.00 0.00 0.00
6304-03•Electricity 2,579.44 2,306.58 4,798.15 0.00 3,010.59 1,193.67
6304-40•Natural Gas 2,347.74 2,205.84 1,166.17 892.56 432.48 354.95
6304-05•Security 0.00 0.00 89.00 0.00 135.00 135.00
6304-57•Telephone 487.96 237.44 1,678.82 464.88 1,567.13 0.00
6304-06•Water/Sewer 1,106.10 0.00 0.00 0.00 0.00 819.48
Total 6304.00•UTILITIES 6,521.24 4,749.86 7,732.14 1,357.44 5,145.20 2,503.10
6306-00•PET SUPPLIES&FOOD 1298.96 1,594.48 4,660.20 1,684.97 1,709.38 2,526.28
6307-00•PROFESSIONAL FEES
6307-01•Good Dog Training Program 0.00 145,00 0.00 0.00 0.00 0.00
Page 9
•
1:50 PM BrightSid�e Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
Jan 15 Feb 15 Mar 15 Apr 16 May 15 Jun 15
6307-03•Bookkeeping 0.00 0.00 0.00 0.00 0.00 0.00
6307-04•Legal 0.00 0.00 398.78 0.00 875.50 0.00
6307-00•PROFESSIONAL FEES-Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 6307-00•PROFESSIONAL FEES 0.00 145.00 398.78 0.00 875.50 0.00
6308-00•PAYROLL&TAXES
6305-10•TAXES
6308-11•Property Taxes 2.00 1,654.20 0.00 0.00 0.00 0.00
Total 6308-10-TAXES 2.00 1,654.20 0.00 0.00 0.00 0.00
6308-30•Payroll&Payroll Taxes
6308-04•Events 938.29 619.30 811.87 417.64 0.00 0.00
6308.30•Payroll&Payroll Taxes-Other 53,452.72 45,984.66 43,035.36 42,552.70 34,906.56 45,049,84
Total 6308 40•Payroll&Payroll Taxes 54,391.01 46,603.96 43,847.23 42,970.34 34,906.56 45,049.84
6308-40•Wage Garnishment 0.00 382.68 0.00 0.00 0.00 0.00
6308-00•PAYROLL&TAXES-Other 0.00 34.69 449.09 0.00 0.00 0.00
Total 6308-00•PAYROLL&TAXES 54,393.01 48,675.53 44,296.32 42,970.34 34,906.56 45,049.84
6909-00•MICROCHIPS 0.00 0.00 635.00 0.00 33.95 472.37
6310-00•INSURANCE EXPENSE
6310-01•Liability Insurance 0.00 0.00 3.310.00 0.00 0.00 0.00
6310-02•Workers Comp Ins 0.00 0.00 0.00 0.00 0.00 0.00
6310-00•INSURANCE EXPENSE-Other 972.07 3,310.00 975.36 0.00 2,207.68 6,321.68
Total 6310-00•INSURANCE EXPENSE 972.07 3,310.00 4,285.36 0.00 2,207.68 6,321.68
6311-00•BANKING
6311-10•Reconciliation Discrepancies -12.94 0.00 0.00 0.00 0.00 0.00
6311-20•Bank Fees
6311-21 •NSF Return Items 57.00 44.00 0.00 0.00 0.00 0.00
6311-22•Merchant Account Fees 580.10 214.47 224.00 250.46 213.24 0.00
6311-23•Bank Charges 51.16 55.17 16.22 81.24 112.20 126.55
6311-20•Bank Fees-Other 51.16 0.00 0.00 0.00 0.00 0.00
Total 6311-20•Bank Fees 739.42 313.64 240.22 331.70 _ 325.44 126.55
Total 6311-00•BANKING 726.48 313.64 240.22 331.70 325.44 126.55
6312-00•ADVERTISING 90.00 0.00 130.00 125.00 0.00 0.00
6313-00•AUTO
8313-01 •Repairs/Maintenance 6.99 0.00 0.00 0.00 0.00 0.00
6313-02•Fuel 0.00 0.00 0.00 0.00 0.00 10.00
6313-03•Auto Expense D.00 0.00 0.00 0.00 0.00 86.00
� Total 6313-00•AUTO 6.99 0.00 0.00 0.00 0.00 96.00
6316-00•REFUNDS
6316-02•Refund Adoption Fee only 156.00 0.00 0.00 0.00 0.00 100.00
6316-00•REFUNDS-Other 0.00 0.00 0.00 0.00 0.00 270.00
Total 6316-00•REFUNDS 156.00 0.00 0.00 0.00 0.00 370.00
6314.00-SHELTER OPERATIONS 0.00 0.00 0.00 0.00 0.00 0.00
6300-00•SHELTER EXPENSES-Other 56.25 0.00 0.00 0.00 0.00 0.00
Total 6300-00•SHELTER EXPENSES 78,329.40 67,776.34 75,786.69 53,821.98 51,128.01 64,539.84
Total Expense 108,243.45 101,245.84 100,007.12 83,546.23 84,167.81 98,69479
Net Ordinary Income -11,468.51 60,195.87 -20,626.38 -12,986.65 28,419.16 -24,642.26
Net Income -11,488.51 60,195.87 -20,626.38 -12,986.65 28,419.16 -24,642.26
Page 10
1:50 PM BrightSide Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
TOTAL
Ordinary Income/Expense
Income
T-shirt sales 110.00
4400-00•GRANTS
4400-07•Grants-Other 9,590.00
4400-05•Walmart 489,66
Total 4400-00•GRANTS 10,079.66
4499-00•'Uncategorized Income 1,172.69
4000-00•FUNDRAISING
4000-18•Donation Jars 4,539.80
4000-01•Bottles and Cans 55,100.70
4000-15•Bingo 9,658.50
4000.14•Red Dog Classic 24,682.74
4000-25•Dog Gone Run 11,646.78
4000-20•SpayGhetti Dinner 1,754.00
4000.27•Hogs for Dogs 936.00
4000-80•Fundraisers -406.33
4000-00•FUNDRAISING-Other 2,858.05
Total 4000-00•FUNDRAISING 110,770.24
4100-00•THRIFT STORE INCOME
4100-02•Recycle Income 72.69
4100.20.OTHER INCOME
4100-21•Petty Cash 534.50
4100-20.OTHER INCOME-Other 100.00
Total 4100-20.OTHER INCOME 634.50
4100-01•STORE SALES 456,479.73
4100-00•THRIFT STORE INCOME-Other 1,266.09
Total 4100-00•THRIFT STORE INCOME 458,453.01
4200-00•EVENT CENTER&RV STORAGE
4200-01•RV Storage Income 6,842.00
4200-00•EVENT CENTER&RV STORAGE-Oth... 132.00
Total 4200-00•EVENT CENTER&RV STORAGE 6,974.00
4300-00•SHELTER OPERATIONS
4302-00•DONATIONS&MEMBERSHIPS
4302-10•Restricted Donations
4302-09•Medical Expenses 113.00
4302-12•Zipidy Dog Dog Sponsor a Dog 896.00
4302-10•Restricted Donations-Other 53,040.00
Total 4302-10•Restricted Donations 54,049.00
4302-20•General Donations
4302-30•Newsletter donations 4,890.00
4303-25 Mk letter donations 52,516.61
4302-25•Center for car donations 2,587.90
4302-21•Memberships 630.00
4302-29•Sale of Donated Property 210.94
4302-20•General Donations-Other 162,896.09
Total 4302-20•General Donations 223,731.54
4302-00•DONATIONS&MEMBERSHIPS-Ot.. 4,741.47
Total 4302-00•DONATIONS&MEMBERSHIPS 282,522.01
4303-00•MISCELLANEOUS
4303-10•Banking Adjustments
4303-11•Interest Income 64.97
4303-12•Redeposit NSF checks 180.00
4303-13 Service Charges/Billing Fee's -2.00
4303-14'Overages/Under -55.94
4303-10•Banking Adjustments-Other 15.78
Page 11
1:50 PM BrightSide Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
TOTAL
Total 4303.10•Banking Adjustments 202.81
4303-00•MISCELLANEOUS-Other 2,127.15
Total 4303-00•MISCELLANEOUS 2,329.96
4304-00•COUNTY INCOME
4304-05•County wide license%Sales 13,032.91
4304-02•License sales by Shelter 9,707.55
4304-04•County Boarding 16,638.60
Total 4304-00•COUNTY INCOME 39,379.06
4305-00-CITY INCOME
4305-01•City Boarding 41,030.70
Total 4305-00•CITY INCOME 41,030.70
4306-00•ADOPTIONS
4306.02•Hold 345.00
4306-03•Other Adoptions 270.00
4306-04•Dog Adoptions 64,426.50
4308-05•Cat Adoptions 13,145.50
4308-00-ADOPTIONS-Other 95.00
Total 4306-00•ADOPTIONS 78,282.00
4307-00•VETERINARY SERVICES
4307-01•Cremation 5,094.50
4307-02•Euthanasia 2,445.00
4307-03•Microchlpping 2,372.00
4307-04•Spay/Neuter Clinic 50,225.45
4307-05•Medical Service 11,085.12
4307-00•VETERINARY SERVICES-Other 1,195.00
Total 4307-00•VETERINARY SERVICES 72,417.07
4308-00•Refundable deposits
4308-01•Trap Rental 205.50
4308-02•S/N refundable deposit -364.00
4308-03•Adoption return refund -1,460.00
Total 4308-00•Refundable deposits -1,618.50
4309-00.OS/Intake 1,769.00
4310-00•Return to Owner 5,281.00
4311-00•Boarding
4311-01 •Quarantine boarding 150.00
4311-00-Boarding-Other 2,050.00
Total 4311-00•Boarding 2,200.00
4312-00•Retell Sales 35.00
4313-00•Training 244.00
4314-00•Miscellaneous Income 1,879.48
4300-00•SHELTER OPERATIONS-Other 1,664.62
Total 4300-00•SHELTER OPERATIONS 527,415.40
Total Income 1,114,975.00
Gross Profit 1,114,975.00
Expense
Behavior supplies 2,464.32
mileage reimbursement 23.00
8400.00•ADMINISTRATION
Advertising 11,141A6
640047•Webeite expenses 90.40
6400-01•Employee/Volunteer Acknowledge 150.00
6400-02•Name Change to BrlghtSlde 600.00
8400-03•Donor Development 954.00
Page 12
1:50 PM Brig htSide Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
TOTAL
6400-08•Interest Expense-County Loan 2,054.11
6400-00-ADMINISTRATION-Other 1,460.57
Total 6400-00•ADMINISTRATION 16,450.54
6100-00 THRIFT STORE EXPENSES
store discounts 149.28
shortages/overages 210.52
6110-00•Professional Fees 120.00
6101-00•MISCELLANEOUS
6101-30•Seminar/subscriptions 413.20
6101-12•Employee/Volunteer Gift 352.40
Total 6101-00•MISCELLANEOUS 765.60
6102-00•PAYROLL&TAXES
8102-01-Jobs Plus Payroll Reimbursement -17,277.04
8102-02•Payroll&Payroll Taxes 143,943.82
6102-00•PAYROLL&TAXES-Other 23,845.35
Total 6102-00•PAYROLL&TAXES 150,512.13
6103-00.OPERATING SUPPLIES
6103-38.Operating supply 4,086.89
6103.24•Postage 253.58
610345•Cleaning Supplies 767.11
6103-00.OPERATING SUPPLIES-Other 6,208.16
Total 6103-00.OPERATING SUPPLIES 11,315.74
6104-00•BANK FEES
6104-21•Merchant Fee 5,376.25
6104-00•BANK FEES-Other 51.28
Total 6104-00•BANK FEES 5,427.53
6105-00 RENT 51,029.00
6105.OPERATION EXPENSE
5106-10•UTILITIES
6108-11•Water 4,438.53
6106-12•Telephone 2,023.51
6106-13•Garbage 5,003.49
6106.14 Natural Gas 7,847.22
6106-15•Electric 9,220.28
Total 6106.10•UTILITIES 28,533.03
6106•OPERATION EXPENSE-Other 355.64
Total 6106.OPERATION EXPENSE 28,888.67
6107-00 REPAIRS&MAINTENANCE
6107-02•Product Repair 5.97
8107-03•Equipment Repair 438.22
6107-04•Maintenance 220.98
6107-00•REPAIRS&MAINTENANCE-Other 801.04
Total 6107-00•REPAIRS&MAINTENANCE 1,466.21
6108-00 AUTO
6108-03•Repairs 5,040.80
6108-04•Fuel 7,281.89
6108-00•AUTO-Other 2,004.00
Total 6108-00•AUTO 14,326.69
6109-00•ADVERTISING
6109-01•Marketing 1,701.84
6109-00•ADVERTISING-Other 1,075.00
Total 6109-00•ADVERTISING 2,776.84
6100-00•THRIFT STORE EXPENSES-Other 1,686.66
Page 13
1:60 PM BrightSide Animal Center
11130/15 Profit & Loss
Accrual Basis July 2014 through June 2015
TOTAL
Total 6100.00•THRIFT STORE EXPENSES 268,674.87
6000-00•FUNDRAISING EXPENSES
8000-14•Red Dog Golf Expenses 13,115.18
6000-16•Bingo Supplies 360.00
8000-24•Ask Letter and Postage 533.05
8000-03•Cool Cats Casino Night 40.00
6000-21•Gift Works 550.00
6000-01•Bottles&cans trailer&labor 14,593.03
6000.30•Dog Gone Run 5,540.56
8000-00•FUNDRAISING EXPENSES-Other 2,182.80
Total 6000-00•FUNDRAISING EXPENSES 36,914.62
6300-00•SHELTER EXPENSES
6301-00•VETERINARY MEDICAL EXPENSES
6301-10•Cremations 4,833.35
6301-20•Medicine-Vaccine 18,560.90
6301-30•Surgical Room Expenses 46,372.15
6301-40•Veterinary Equipment 1,592.74
6301-60•Xray Expenses
6301-81 •Xray Supplies 1,268.86
6301.63•Radiation Monitoring Service 826.50
6301-60•Xray Expenses-Other 1,174.00
Total 6301-60•Xray Expenses 3,269.36
6301-00•VETERINARY MEDICAL EXPENSES... 626.50
Total 6301.00•VETERINARY MEDICAL EXPENS... 75,255.00
6302-00.OFFICE&NON MEDICAL EXPENSES
6302-78•Equipment purchase computer 189.99
8302-19•Business Licenses&Dues 1,269.37
6302-15-Cleaning Supplies 9,492.37
8302-97 Printing&Reproduction 4,996.96
8302-35 Postage&Shipping 646.27
6302-46.Office Supplies 4,957.43
6302.17•Gifts 56.93
6302-20.Office Expanse 2,561.01
6302-21•Tee Shirt for Employee -76.06
8302-22.Operating Expenses 1,201.70
8302-23•Mtgs,Seminars,Subscriptions 4,638.95
6302.24•Dog Licenses 9,073.70
6302-00.OFFICE&NON MEDICAL EXPENSE... 11,480.02
Total 8302-00.OFFICE&NON MEDICAL EXPE... 50,488.64
6303.00•MAINTENANCE AND REPAIRS
6303-01•RV Park Expenses 737.77
6303-02•Maintenance&Repairs 5,891.94
6303-03•Office Equipment Repairs 235.00
6303-00•MAINTENANCE AND REPAIRS-Other 606.46
Total 6303-00•MAINTENANCE AND REPAIRS 7,471.17
6304-00•UTILITIES
6304-01•Event Center Utilities 133.53
6304-02•Garbage 162.14
6304-03•Electricity 24,473.55
6304.40•Natural Gas 10,141.49
6304-05•Security 629.00
6304-57•Telephone 8,421.27
6304-06•Water/Sewer 7,259.81
Total 8304-00•UTILITIES 51,220.79
6305.00•PET SUPPLIES&FOOD 31,014.03
6307-00•PROFESSIONAL FEES
6307-01•Good Dog Training Program 445.87
Page 14
1:50 PM BrightSide Animal Center
11/30/15 Profit & Loss
Accrual Basis July 2014 through June 2015
TOTAL
6307-03•Bookkeeping 80.98
6307-04•Legal 1,499.28
6307-00•PROFESSIONAL FEES-Other 6,394.00
Total 6307-00•PROFESSIONAL FEES 8,420.19
6308-00•PAYROLL&TAXES
6308-10•TAXES
6308-11 •Property Taxes 2,202.65
Total 6308.10•TAXES 2,202.65
6308-30•Payroll&Payroll Taxes
6308-34•Events 6,955.38
6308-30•Payroll&Payroll Taxes-Other 552,322.97
Total 6308-30•Payroll&Payroll Taxes 559,278.35
630840•Wage Garnishment 714.53
6308-00•PAYROLL&TAXES-Other 1,785.41
Total 6308-00•PAYROLL&TAXES 563,980.94
6309-00•MICROCHIPS 11,324.79
6310-00•INSURANCE EXPENSE
6310-01•Liability Insurance 3,310.00
6310-02•Workers Comp Ins 4,083.76
6310-00•INSURANCE EXPENSE-Other 16,641.18
Total 6310-00.INSURANCE EXPENSE 26,034.94
6311-00•BANKING
6311-10•Reconciliation Discrepancies -216.35
6311-20•Bank Fees
6311-21 •NSF Return Items 336.00
6311-22•Merchant Account Fees 3,558.98
6311-23•Bank Charges 532.77
6311-20•Bank Fees-Other 83.79
Total 6311-20•Bank Fees 4,511.54
Total 6311-00•BANKING 4,295.19
6312-00-ADVERTISING 7,357.50
6313.00•AUTO
6313-01•Repairs I Maintenance 6.99
6313-02•Fuel 195.42
6313-03•Auto Expense 172.00
Total 6313-00•AUTO 374.41
6316-00•REFUNDS
6316.02•Refund Adoption Fee only 556,00
6316.00•REFUNDS-Other 985.00
Total 6316-00•REFUNDS 1,541.00
6314-00•SHELTER OPERATIONS 60.00
6300-00•SHELTER EXPENSES-Other 259.17
Total 6300-00•SHELTER EXPENSES 839,097.70
Total Expense 1,163,625.05
Net Ordinary Income -48,650.05
Net Income 48,650.05
Page 15
' Esc'
Or AI,
° � { Deschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 -www.deschutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of 12/02/2015
DATE: 11-18-15
FROM: David Givans Administrative Services - Internal Audit 330-4674
TITLE OF AGENDA ITEM:
Presentation of Audit Committee 2014/2015 annual accomplishments report.
PUBLIC HEARING ON THIS DATE? No
BACKGROUND AND POLICY IMPLICATIONS:
The audit committee provides the Board of County Commissioners an annual report each year covering
their responsibilities and accomplishments over the past year. This provides an opportunity to report on
their efforts with the external auditors and. County Internal Auditor.
FISCAL IMPLICATIONS:
None
RECOMMENDATION & ACTION REQUESTED:
No action required.
ATTENDANCE:
Shawn Armstrong, Chair of Audit Committee
David Givans, County Internal Auditor
DISTRIBUTION OF DOCUMENTS:
Not applicable
L
D rn Deschutes County Audit Committee
2014/2015 Accomplishments report
Audit Committee:
Public members (5 of 6 positions currently filled,4 positions required)
o CHAIR, Shawn Armstrong (member since 9/2014)(term expires June 2016)
o Chris Earnest (member since 7/2010)(term expires June 2016)
o Lindsey Lombard (member since 9/2014)(term expires June 2017)
o Michael Shadrach (member since 3/2009) (term expires June 2017)
o CHAIR, Jennifer Welander (member since 7/2010)(term expires June 2016)
County management (3 of 3 positions filled)
o Anthony DeBone (member since 3/2011)
o Dan Despotopulos (member since 9/2012) (term expires June 2016)
o Nancy Blankenship (member since 6/2013) (term expires June 2017)
Recent member departure
o Gayle McConnell—five years with committee
• The committee currently has one volunteer public position open that is posted on the County
website.
• The committee met five times this past year. (11/13, 3/12,4/24, 6/11, 9/10). We held one meeting
at Juvenile Department and received a tour of the Juvenile detention facility. One special meeting
was held on 4/24 (discussed below).
• The committee reviewed the County code for the audit committee and the County Internal Auditor
and had no suggested language changes (6/11).
• The committee performed a self-evaluation survey and developed some areas to work on (6/11).
• Shawn Armstrong became Chair with the March 2015 audit committee meeting (3/12).
• Reported on the accomplishments of this committee to the Board(11/13).
External Auditor—Eide Bailly
• We met with external auditors to discuss audit planning. Discussion was held on communications
received from the Secretary of State and the external auditors' plan for addressing concerns.
Committee had extensive discussion regarding their reporting issues. Their work was coordinated
with the recent work and audit plan of the internal auditor(6/11).
• The committee convened a special meeting to discuss concerns from Finance on continuing with
current auditors (4/24).
• We discussed the significant increase in external audit hours and potential impacts in moving
forward(3/12).
• We met with external auditors to review results of audits—FY 13/14 Comprehensive Annual
Financial Report(CAFR), recommendations for management and other required communications.
(11/13)
(Continued on next page)
Page 1 of 2
Internal Auditor
• The County Internal auditor proposed a workplan, for which the audit committee approved the plan
for one year. We have monitored and added items to the internal audit workplan as needed.
The internal auditor, in addition to audits, has been working with County management on the
selection of a new Finance/HR system.
• We reviewed internal audit reports issued with departments and management.
o Four performance reports issued(5 performance audits were issued in the prior year). These
reports continue to be published on the County's internet site.
Note: Counts of reports were taken from November 2014 through October 2015
• We reviewed follow-up reports indicating the status of recommendations.
o Four follow-up reports issued including a global follow-up report(5 follow-up reports were
issued in the prior year)
• We continue to monitor the internal audit program's performance measures. These indicate a high
level of performance.
o Customer satisfaction survey indicated 96%overall satisfaction (Benchmark*88%)
o Recommendation acceptance rate is 100%. (Benchmark *79%)
*Performance was above benchmarks for small audit organizations from the 2012 Benchmarking and Best
Practices Survey issued by the Association of Local Government Auditors(3/2013). Awaiting new survey
results.
• We provided input to the County Administrator used to perform the evaluation of the County
Internal Auditor. (8/2015)
Summary Conclusions
• The External Auditors are independent of the County and completed their audit of the.FY13/14
financial statements effectively and in accordance with the audit plan approved by the Audit
Committee. The external audit process was well coordinated with County Management and the
Internal Auditor. There were no external auditor recommendations requiring follow-up.
• Internal Audit for the County consists of one auditor and with a budget spending level of
approximately$140,000 annually(salary,benefits and miscellaneous department expenses).
County Management has responded appropriately to Internal Audit recommendations. We have
concluded the scope and effectiveness of the Internal Audit function is satisfactory for the County at
this time.
Page 2 of 2
rs Community Development Department
Rams Division Diailidisic SOSO L vision Environmental Soils Cs/vision
z°'�Y,•4,s .l;i? •.tt:
Summary of Proposed Housekeeping Text Amendments
File No. 247-15-000256-TA
Chapter 18.04. TITLE, PURPOSE AND DEFINITIONS
Section 18.04.030. Definitions.
DCC 18.04.030 includes several definitions that are associated solely with the La Pine
Neighborhood Planning Area that is now located entirely within the city limits of La Pine and
no longer under the jurisdiction of Deschutes County. Therefore, the proposed amendments
delete these definitions from the code.
Chapter 18.18 EXCLUSIVE FARM USE ZONE
Section 18.16.040. Limitations on Conditional Uses.
DCC 18.16.040 currently only references conditional uses permitted in DCC 18.16.030.
However, the conditional uses permitted under sections 18.16.031 and 18.16.033 are
allowed either under Oregon Revised Statute (ORS) 215.283(2) or Oregon Administrative
Rule (OAR) 660-033-0120 and also subject to ORS 215.296. The proposed amendment
adds reference to DCC 18.16.031 and 18.16.033 for clarification.
Chapter 18.60 RURAL RESIDENTIAL ZONE—RR-10
Section 18.60.090. Oregon Water Wonderland Unit 2 Sewer District Limited Use
Combining Zone.
The County Comprehensive Plan was updated and reformatted in 2011. The proposed
amendment corrects this reference to reflect the format change and identifies the new
section number.
Chapter 18.67. TUMALO RURAL COMMUNITY ZONING DISTRICTS
Section 18.67.080. Standards for All Districts.
DCC 18.67.080(G), river setback, currently only refers to structures located within 100-feet
of the river and the requirement that a setback exception to the 100-foot setback shall be
approved. Instead, this section should state the required setback is 100-feet while also
noting there is opportunity for an exception. The proposed amendment clarifies the
standard.
Chapter 18.84. LANDSCAPE MANAGEMENT COMBINING -LM ZONE
Section 18.84.050. Use limitations.
As currently worded, this section requires that all substantial alterations, interior or exterior,
requiring a building permit receive LM site plan approval. The regulation and review of
interior alterations is not related to the purpose of the LM zone which is "...to maintain
scenic and natural resources of the designated areas and to maintain and enhance scenic
vistas and natural landscapes as seen from designated roads, rivers, or streams." Staff
believes this is an oversight from previous amendments that were not related to the interior
alterations.
In Ordinance 91-20, Section 18.84.050, Use limitations, previously stated:
No structure, including agricultural buildings, shall be erected or substantially altered
externally within one-quarter mile (measured at right angles from centerline of any
identified landscape management roadway or within 200 feet of the ordinary[mean]high
water mark of any identified landscape management corridor along a river) without first
obtaining the approval of the Planning Director or Hearings Body. (emphasis added)
Then, Ordinance 92-034 amended 18.84.050 to its current wording which omitted the
reference to exterior alterations. Exhibit "C" of Ordinance 92-034 summarizes the
amendments noting, "Section 18.84.050 requires site plan review for structures within the
LM zone, clarifies the amount of alteration allowed without site plan review and exempts
structures which will not be and will remain invisible from a designated roadway, river, or
stream from the provision of site plan review." Staff concludes the omission of reference to
exterior alterations was done in error.
This section also included a reference to DCC 18.124, Site Plan Review. However, DCC
18.124 is not applicable to the LM zone. The site plan review requirements and standards
that are applicable to the LM zone are outlined in the Chapter 18.84. The proposed
amendment removes this reference.
Section 18.84.080. Design Review
DCC 18.84.080(D) includes a typo in the reference to DCC18.84.090(E). The proposed
amendment removes this error.
DCC 18.84.080(E) as currently worded erroneously exempts agricultural structures located
at least 50 feet from a rimrock for the standards of DCC18.84.080, instead of the height limit
of the section as intended. The proposed amendment corrects this error.
DCC 18.84.080(J) currently refers to Squaw Creek, the previous name of Whychus Creek.
The proposed amendment corrects the name.
Chapter 18.108. URBAN UNINCORPORATED COMMUNITY ZONE -SUNRIVER
Section 18.108.055 Town Center—TC District
The County Comprehensive Plan was updated and reformatted in 2011. The proposed
amendments correct this reference to reflect the format change and identify the new section
number.
Chapter 18.113. DESTINATION RESORTS ZONES - DR
Section 18.113.060. Standards for Destination Resorts.
Ordinance 2013-008 approved a ratio of 2.5:1 for residential units to overnight available in
destination resorts. Section 18.113.060(A)(1)(b)(iv) was not previously updated to reflect
this new standard. The proposed amendment makes the approved change to this section.
Chapter 18.128. CONDITIONAL USE
Section 18.128.200. Cluster Development(Single-Family Residential Uses Only).
The County Comprehensive Plan was updated and reformatted in 2011. The proposed
amendment corrects this reference to reflect the format change.
Title 22, Deschutes county Development Procedures Ordinances:
Chapter 22.08. GENERAL PROVISIONS
Section 22.08.020. Acceptance of application.
DCC 22.08.020 currently requires a hearings officer deposit to be submitted or requested
prior to deeming the application complete. This can be problematic because staff evaluation
of the application and receipt of public comments happen after deeming the applications
complete. Changing this requirement provides staff flexibility by allowing for the collection of
hearings officer deposit prior to review of an application but after deeming the application
complete.
Chapter 22.28. LAND USE ACTION DECISIONS
Section 22.28.020. Notice of decision.
DCC 22.28.080 currently requires hearings body decisions be mailed to all parties. This can
be and has been a considerable expense and may not be necessary given the availability of
decisions online or upon request. Instead, the proposed amendment indicates notice of the
decision will be sent to all parties. Decisions will continue to be available online or upon
request.
Chapter 22.32. APPEALS
Section 22.32.015. Filing appeals.
DCC 22.32.015(D) specifies that appeal fees shall be paid by cash, check, money order, or
purchase order for government agencies. This standard was added by Ord. 98-019 (TA98-
6) to explicitly allow governmental agencies to pay for an appeal with a purchase order in
addition to cash, check, or money order. Since the adoption of Ord. 98-019, the Community
Development Department is now able to accept payments via credit card. Instead of adding
credit cards to the list of payment options, the terminology is simplified to acknowledge all
acceptable forms of payment while retaining the explicit allowance for agencies to pay with a
purchase order.
Section 22.32.024. Transcript requirement.
DCC 22.32.024 currently requires an appellant to provide a complete transcript of for the
appeal hearing. However, with the availability of audio and video recordings of hearings,
such a transcript is not always necessary. Therefore, this change provides opportunity for
the appeal hearings body to waive the requirement of providing a complete transcript.
Chapter 22.34. PROCEEDINGS ON REMAND
Section 22.34.030. Notice and hearings requirements.
DCC 22.34.030 as written restricts the time period for a final decision for the Board on
remand within 90 days of the date the remand order becomes effective. This provides no
flexibility for the applicant to respond or extend this time period. The proposed amendment
clarifies this procedural requirement.
Community Development Depadment
w•i
B0( •., Planning Division &Siding Safety Division Environment, 5$ 'R
"" P,0 Box 6005 117 NW Lafayette Avenue 97708-6005
(541)388-6575 FAX(541)385-1764
illtp://www.mrleschutes,ucusieddi
MEMORANDUM
TO: Deschutes County Board of Commissioners
FROM: Matthew Martin, Associate Planner
DATE: October 27, 2015
SUBJECT: November 4, 2015, Work Session -Text Amendments to make"housekeeping" changes
to the Deschutes County code. County Land Use File No. 247-15-000256-TA.
I. SUMMARY
The Planning Division is bringing a package of text amendments to the Board of County
Commissioners (Board) for a work session on November 4, 2015. These amendments are necessary
to correct errors and provide clarification to existing provisions of the county code. Staff and the
Planning Commission recommend approval.
II. BACKGROUND
The Planning Division has complied "housekeeping" text amendments based on our experiences with
the current code language. The amendments are an effort to correct noted errors and provide
clarification to existing land use regulations and policies. These housekeeping amendments do not alter
the permitted uses or use standards of the code. In addition, no state statutes, rules, or land use goals
apply to these changes. The proposed ordinances are currently under review by legal counsel.
The County Planning Commission held a public hearing on July 9, 2015 to review the proposed
amendments. Then, on August 13th, the Planning Commission voted unanimously to recommend
approval to the Board. The Planning Commission also formally recommended the Board consider
adding the provisions of HB 2830, legislation related to review of remands, to the proposed
amendments. This addition was not included in the original amendments considered by the Planning
Commission because this legislation was identified after the initial public hearing and inclusion would
have required restarting the process with new notice and a new public hearing. Attached is a summary
list of the housekeeping amendments. Draft ordinances including the amendments as exhibits will be
provided in the Board's hearing packet on November 16.
III. SCHEDULE
Following the work session on November 4th, the public hearing before the Board is scheduled for
November 23, 2015.
Attachment: Summary of Recommended Text Amendments
Quality Services Performed with Pride
Summary of Proposed Housekeeping Text Amendments
File No. 247-15-000256-TA
Chapter 18.04. TITLE, PURPOSE AND DEFINITIONS
Section 18.04.030. Definitions.
DCC 18.04.030 includes several definitions that are associated solely with the La Pine
Neighborhood Planning Area that is now located entirely within the city limits of La Pine and
no longer under the jurisdiction of Deschutes County. Therefore, the proposed amendments
delete these definitions from the code.
Chapter 18.18 EXCLUSIVE FARM USE ZONE
Section 18.16.040. Limitations on Conditional Uses.
DCC 18.16.040 currently only references conditional uses permitted in DCC 18.16.030.
However, the conditional uses permitted under sections 18.16.031 and 18.16.033 are
allowed either under Oregon Revised Statute (ORS) 215.283(2) or Oregon Administrative
Rule (OAR) 660-033-0120 and also subject to ORS 215.296. The proposed amendment
adds reference to DCC 18.16.031 and 18.16.033 for clarification.
Chapter 18.60 RURAL RESIDENTIAL ZONE—RR-10
Section 18.60.090. Oregon Water Wonderland Unit 2 Sewer District Limited Use
Combining Zone.
The County Comprehensive Plan was updated and reformatted in 2011. The proposed
amendment corrects this reference to reflect the format change and identifies the new
section number.
Chapter 18.67. TUMALO RURAL COMMUNITY ZONING DISTRICTS
Section 18.67.080. Standards for All Districts.
DCC 18.67.080(G), river setback, currently only refers to structures located within 100-feet
of the river and the requirement that a setback exception to the 100-foot setback shall be
approved. Instead, this section should state the required setback is 100-feet while also
noting there is opportunity for an exception. The proposed amendment clarifies the
standard.
Chapter 18.84. LANDSCAPE MANAGEMENT COMBINING - LM ZONE
Section 18.84.050. Use limitations.
As currently worded, this section requires that all substantial alterations, interior or exterior,
requiring a building permit receive LM site plan approval. The regulation and review of
interior alterations is not related to the purpose of the LM zone which is "...to maintain
scenic and natural resources of the designated areas and to maintain and enhance scenic
vistas and natural landscapes as seen from designated roads, rivers, or streams." Staff
believes this is an oversight from previous amendments that were not related to the interior
alterations.
In Ordinance 91-20, Section 18.84.050, Use limitations, previously stated:
No structure, including agricultural buildings, shall be erected or substantially altered
externally within one-quarter mile (measured at right angles from centerline of any
identified landscape management roadway or within 200 feet of the ordinary[mean]high
water mark of any identified landscape management corridor along a river) without first
obtaining the approval of the Planning Director or Hearings Body. (emphasis added)
Then, Ordinance 92-034 amended 18.84.050 to its current wording which omitted the
reference to exterior alterations. Exhibit "C" of Ordinance 92-034 summarizes the
amendments noting, "Section 18.84.050 requires site plan review for structures within the
LM zone, clarifies the amount of alteration allowed without site plan review and exempts
structures which will not be and will remain invisible from a designated roadway, river, or
stream from the provision of site plan review." Staff concludes the omission of reference to
exterior alterations was done in error.
This section also included a reference to DCC 18.124, Site Plan Review. However, DCC
18.124 is not applicable to the LM zone. The site plan review requirements and standards
that are applicable to the LM zone are outlined in the Chapter 18.84. The proposed
amendment removes this reference.
Section 18.84.080. Design Review
DCC 18.84.080(D) includes a typo in the reference to DCC18.84.090(E). The proposed
amendment removes this error.
DCC 18.84.080(E) as currently worded erroneously exempts agricultural structures located
at least 50 feet from a rimrock for the standards of DCC18.84.080, instead of the height limit
of the section as intended. The proposed amendment corrects this error.
DCC 18.84.080(J) currently refers to Squaw Creek, the previous name of Whychus Creek.
The proposed amendment corrects the name.
Chapter 18.108. URBAN UNINCORPORATED COMMUNITY ZONE -SUNRIVER
Section 18.108.055 Town Center—TC District
The County Comprehensive Plan was updated and reformatted in 2011. The proposed
amendments correct this reference to reflect the format change and identify the new section
number.
Chapter 18.113. DESTINATION RESORTS ZONES -DR
Section 18.113.060. Standards for Destination Resorts.
Ordinance 2013-008 approved a ratio of 2.5:1 for residential units to overnight available in
destination resorts. Section 18.113.060(A)(1)(b)(iv) was not previously updated to reflect
this new standard. The proposed amendment makes the approved change to this section.
Chapter 18.128. CONDITIONAL USE
Section 18.128.200. Cluster Development(Single-Family Residential Uses Only).
The County Comprehensive Plan was updated and reformatted in 2011. The proposed
amendment corrects this reference to reflect the format change.
Title 22, Deschutes county Development Procedures Ordinances:
Chapter 22.08. GENERAL PROVISIONS
Section 22.08.020. Acceptance of application.
DCC 22.08.020 currently requires a hearings officer deposit to be submitted or requested
prior to deeming the application complete. This can be problematic because staff evaluation
of the application and receipt of public comments happen after deeming the applications
complete. Changing this requirement provides staff flexibility by allowing for the collection of
hearings officer deposit prior to review of an application but after deeming the application
complete.
Chapter 22.28. LAND USE ACTION DECISIONS
Section 22.28.020. Notice of decision.
DCC 22.28.080 currently requires hearings body decisions be mailed to all parties. This can
be and has been a considerable expense and may not be necessary given the availability of
decisions online or upon request. Instead, the proposed amendment indicates notice of the
decision will be sent to all parties. Decisions will continue to be available online or upon
request.
Chapter 22.32. APPEALS
Section 22.32.015. Filing appeals.
DCC 22.32.015(D) specifies that appeal fees shall be paid by cash, check, money order, or
purchase order for government agencies. This standard was added by Ord. 98-019 (TA98-
6) to explicitly allow governmental agencies to pay for an appeal with a purchase order in
addition to cash, check, or money order. Since the adoption of Ord. 98-019, the Community
Development Department is now able to accept payments via credit card. Instead of adding
credit cards to the list of payment options, the terminology is simplified to acknowledge all
acceptable forms of payment while retaining the explicit allowance for agencies to pay with a
purchase order.
Section 22.32.024. Transcript requirement.
DCC 22.32.024 currently requires an appellant to provide a complete transcript of for the
appeal hearing. However, with the availability of audio and video recordings of hearings,
such a transcript is not always necessary. Therefore, this change provides opportunity for
the appeal hearings body to waive the requirement of providing a complete transcript.
Chapter 22.34. PROCEEDINGS ON REMAND
Section 22.34.030. Notice and hearings requirements.
DCC 22.34.030 as written restricts the time period for a final decision for the Board on
remand within 90 days of the date the remand order becomes effective. This provides no
flexibility for the applicant to respond or extend this time period. The proposed amendment
clarifies this procedural requirement.
Chapter 22.36. LIMITATIONS ON APPROVALS
Section 22.36.010. Expiration of approval.
DCC 22.36.010(B)(4)(a) indicates the approval period for replacement dwellings in the EFU
zone is for 4 years. However, recent amendments to ORS 215.417 removed replacement
dwellings from the list of uses with 4 year approval periods. Instead, replacement dwellings
are subject to the general 2 year approval period. The proposed amendment corrects this
error.
Title 23, Deschutes County Comprehensive Plan:
Chapter 4. URBAN GROWTH MANAGEMENT
Section 4.3 Unincorporated Communities/
Table 4.3.1 —Deschutes County Unincorporated Communities 2010
The narrative after the table notes the Community Plans for Tumalo and Terrebonne are in
Sections 4.5 and 4.6, respectively. However, text amendments previously approved
renumbered these Sections to 4.6 and 4.7. The proposed amendment corrects error.
APPENDIX C—TRANSPORTATION SYSTEM PLAN
Section 2.2 Existing Transportation System and Current Needs
The County TSP does not currently include a description of SE 27th Street, which forms
portions of the southeast boundary of the city limits and urban growth boundary the City of
Bend. Because portions of the road and property adjacent are located in areas under
County jurisdiction, inclusion of the road on the TSP is warranted. The County Road
Department road inventory identifies this segment of road as a rural arterial and the most
recent traffic count in 2008 found 7,656 average daily trips (ADT). The proposed
amendment adds SE 27th Street to the existing description of Baker Road and Knott Road
because it is natural extension of the same corridor.