Loading...
HomeMy WebLinkAboutWinter Springs Golf Course Draft Feasibility Study Acquisition Feasibility Analysis For Winter Springs Golf Club in Winter Springs, Florida W~~~~.~~gs Prepared For: City of Winter Springs Ron McLemore, City Manager 1126 E State Road 434 Winter Springs. FL 32708 Prepared By: NGI! CON$UU',NG 1150 South U.S. Highway One, Suite 401 Jupiter, FL 33477 561.744.6006 March 2006 Acquisition Feasibility Analysis For Winter Springs Golf Club in Winter Springs, Florida March 2006 Table of Contents INT~:~~:~~i::,~~~~ES~~.~.~~:::::::::.':::..........:::.::.:::::::....::::::::: Subject Facility ...... ............ .................. ........... ......... .......... ........ ................ ................... ..... ............ 2 Market Area Overview........... ....... ... .............. ....... ............. ................................................. ...........2 Subject Facility - Recent Operational Performance .....................................................................3 Financial Overview........................ ......... ...... .............. ..... ........ ........... ........ .............................. ..... 3 Summary Conclusion. ........ ................. .................. ................... .......... ........ .................. ......... ........4 SUBJECT FACILITY - THE WINTER SPRINGS GOLF CLUB .....................................5 Site Overview.......... ........ ...... ........... ......... .... ........................ ........ ............................... ...... .... 5 Location - Regional Context ......................................................................................................... 5 Inventory of Facilities ............ ........................ ......... ....................................... ......... ............ .... 6 Golf Course ..... ............. ............................ ........ ...................... ............. ......... ..... ... ..... .................... 6 Driving Range/Practice Area ............. ..................... ..... ........ .................. ........ ....................... .........8 Clubhouse ...................... .......... ........ ........ ........... ............... ............. ....... ....... ............. ...................8 Maintenance Facility and Other Structures ................................................................................... 9 Present Situation.................................................. ..... ...... .......................................................9 Needed Improvements ................. .... ..................................... ........... ................................... ........ 10 Summary - The Winter Springs Golf Club........................................................................... 11 MARKET ENVIRONMENT .. ......... ............... ......................................... .......... ...... ........ 12 Regional Market Overview........................................................... ... ....... .... ... ....................... 12 Regional Demographic Analysis .................................................................................................13 Golf Demand Issues. ...... ................. ......... ....................................... ............ ........................14 National Trends .. ......... ...........,.,.... .......... ......... .................. ........... ............................. ......... ........ 14 Local Golf Market ..............................................................................,.........................................15 Local Area Competitive Public Access Golf Facilities.......................................................... 17 Basic Competitive Issues: ..................................................,........................................................17 Competitive Facilities Map ..........................................................................................................17 Local Golf Facility Comparison Chart....................................................................................,.....17 Growth of New Facilities................ ........... ....................... ........,................................................... 19 Trends In Municipal Golf Facility Operations .......................................................................19 Markel Environment Summary ................,...........................................................................20 WINTER SPRINGS GOLF CLUB BASIC OPERATIONS ............................................22 Revenue Sources ........................... ....................................... ............................................ ..22 Activity Levels ...... .... ....... ........... ........ ............ .......... .......... ............ ............. ........ .......... ...... ......... 22 Revenue Analysis.......... .......... ..... .................. ............. ....... .............................. ................. .......... 23 Expense Analysis ..,...",.. ...........,."....'"",..".."...',.. ......, ,.... ...., ......... .......,........ Winter Springs Golf Club Operations Summary .......................... Net Income (2002-2006) .................................................'fi.. PRE~::::~.:F~:=~:~~~~::::.:.::...:.::.~~~~..::i::::.m~: Green Fee/Activity Assumptions..................................................................... ....................,26 Winter Springs GC Expense Projections .............................................................................27 Fixed Expenses ...........,., ........... .......,. ......... ......... .......... ......... ..... .......... ............ .... .....................27 Other Expenses .............. .......... .... ...... .......... ................... ......... ....'.. .... .... ........... ..... .....................29 Cash Flow Statement........................................................... ................................................29 Cash Flow Results.......... .............. ..... ............ ...... ......... ........... .............. .... ........ ....... ......... .......... 29 Supportable Debt Analysis...... ............................................................................................. 32 Summary Financial Performance at $1.2 Million In Debt ............................................................ 32 Summary Financial Performance at Higher Debt Loads............................................................. 33 Limiting Conditions........................................ ....... ........... ...... ............................................... 34 SUMMARY STATEMENT. ............ .......... .............. .......... ............. ....... ............. ............. 35 APPENDIX.. ............... .... ................. ....... ......... ....... ......... .............. .............. ..... ..... ........ 36 Appendix A - ..........................................................................Errorl Bookmark not defined. Appendix 8 - ..........................................................................Errorl Bookmark not defined. Introduction and Executi NGF Consulting, a subsidiary of the National Golf Foundation, Winter Springs to assist in evaluating the possibility of the Cit Club (Winter Springs GC) and operating it as a City-owned m golf course. At present the Winter Springs GC is a daily fee golf club serving both daily play customers and a handful of members. The facility had been struggling to keep up members and revenues and was taken back by Its lender, Bank of America, and has been operated under contract with Kitson & Partners of Orlando. Bank of America has approached the City of Winter Springs about the possible acquisition of the facility. The City of Winter Springs is considering the feasibility of the acquisition, and the results of this market and facility analysis will be used to help determine the appropriate course of action. Under consideration for this report is the present condition of the Winter Springs Golf Club and the Winter Springs/Seminole County area public golf market. As of March 2006, the Winter Springs GC Includes an existing 18-hole regulation length golf course, driving range and a clubhouse (with a snack bar/grill and pro shop). If acquired. the Winter Springs GC facility will be operated as a pay-tor-play golf facility that may include some discounting for City residents and/or may include some form of resident season pass or annual membership. The purpose of this market and facility anal'lsis ~rQvide the city wit~~ fair emat~ as to theStie a'la strength of th~)~1 golf market and the overall economic potential of the Winter Springs Golf ~fu6 as a CIty-run municipargalf c60(S6. ~ ~- The key issues to be evaluated in this report include: . Size and strength of the local golf market . Present operating condition of the Winter Springs GC . Actual performance of other publiC golf facilities in the market . Economic potential of the Winter Springs facility after City acquisition . Amount of debt that can be supported by the gOlf operation Activities conducted in completion of this consultant's report included meetings with the City of Winter Springs City Manager and Mayor. a visit and inspection of the Winter Springs Golf Club facility, meetings with key principles involved in the present Winter Springs operation, collection of materials to aid in understanding of the Winter Springs area golf market and a visit to several of the area's competing publiC golf facility operations. SUMMARY OF FINDINGS NGF Consulting has studied the golf market in the Winter Springs/Seminole County, Florida area, with special focus on utilization and pricing of the existing golf courses. In summary, there are indications that the golf market in the area is struggling, particularly the higher and middle fee public golf course segment of the market. This has resulted in a golf market driven by numerous publiC golf courses trying to maintain market share with considerable and aggressive discounting of fees. The subject Winter Springs GC has been one of these facilities that has had Naiionai-GOlf -FooncrationConsullin9,'lnc:-=Wi'nier Springs GC. Winter Springs, Florida "::ORAFT-REPoRT :'1 Subject Faclllty . The Winter Springs Golf Club is a good quality golf course that appears to be an appropriate fit to become a municipal golf course for the City of Winter Springs. The golf facility includes the 18-hole regulation golf course and a lighted driving range, and has good clubhouse facilities with ample room for future expansion of the clubhouse or the addition of some form of open-air tent or toumament pavilion (just east of clubhouse). The overall participation rate at the faCility from local sources, including the City of Winter Springs residents, adds to the appeal of the facility as a municipal golf course. . However, NGF Consulting notes with caution that we observed several upgrades needed at the golf course, including some upgrades to items that could be considered potential liability problems. These needed improvements (totaling an estimated $650,000) should be considered in addition to the purchase price as the total investment the City would need to make to acquire and appropriately operate the subject Winter Springs Golf Club. Market Area Overview . The immediate Winter Springs market area shows age and income demographics that generally coincide with strong demand for golf. The roadway and traffic infrastructure tends to support the subject Winter Springs Golf Club as a good location for ease of access from all parts of the community. . The overall greater Orlando metropolitan market has experienced considerable growth in key segments that influence golf demand including population growth, industrial/ employment growth and growth in tourism. The seemingly healthy overall economic condition of the region is viewed as favorable for continued golf facility operations. . The demand for golf has declined in some parts of the southeast U.S. in the 2002-2005 period, although we note that severe weather, including hurricanes in 2004 and 2005, clearly has contributed to this finding. As a result, the actual rounds and revenue performance of individual golf facilities has shown declines nationwide, and in central Florida. ef ....NaiiOnalGolf Foundl,iionConsuiiing. Inc. .: Winter SprtngsGC:"Wlnter Springs. FlOrtda"::.(fRAFT REPORT - 2' . Subject Facility - Recent Operational Performance The Winter Springs Golf Club operates as a daily fee golf club with six primary sources of revenue: annual pass fees. carts, green fees, driving range, merchandise and food and beverage. In total. these revenue drivers have generated as much as $1.4 million in revenue in 2002 and 2003, declining to an expected $1.06 million in 2006. Total expenses to operate the facility are approximately $1.4 million:!:, leaving very little available for debt reduction. Winter Springs Golf Club Net Income Summary (2002-2006) 2002 2003 2004 2005 2006 TOTAL REVENUE $1,476,834 $1,410.516 $999,062 $726,56$ $1.069.724 Less: Direct Costs $275,434 $288.729 $166.331 $112.410 $154,482 TOTAL NET REVENUES $1,201,350 $1,121,787 $832,732 $614,156 $915.243 TOTAL EXPENSES $1,423.281 $1.529,830 $770,529 $828,169 $1,061.072 NOI (Before Debt) ($221,931) ($408,043) $82,203 ($214,013) ($145,829) Financial Overview NGF Consulting has prepared a cash flow model that is based on the assumption of the operation of a good-quality public golf facility with appropriate support amenities that is maintained and operated to reasonable standards for modest fee public golf courses in the Orlando region. We have also assumed self-operation by the City of Winter Springs and the Parks and Recreation Department. ~ile w~ Illcqgnize that the. City may look to a private oQ.erator to manage the facility for the City, this esti")ate willlJ.elp to establish parame~~rs_~er whiCh the City can reasonably deter~l1Ine an appropnafe man~gement fee ~naroflease arrangement. ---,- -,~""",..,-,,- ,~ The results of NGF Consulting's preliminary cash flow projection shows that the Winter Springs Golf Club can expect to generate approximately $1.136 million in gross operational revenue in the first full year after acquisition (2007), growing to $1.78 million by the fifth year of operation. Considering all preliminary expense estimates prepared by NGF Consulting for this study, total- operating losses the first two years will total about ;!:$330,OOO. Annual profit available for capital investment reduction will be just over $90,000 by the fifth year of operation, Based on a preliminary capital cost reduction schedule prepared by NGF Consulting for this study, the newly acquired Winter Springs Golf Club would be able to eam enough in net income to cover a $1.2 million in debt for the acquisition and improvement of the facility. Even at this National Golf FoundationConsuttlng. InC~':'WiOter Springs Gc. winie; Springs, Florida:'ORAFT REPORT'=3 projected debt level it is expected that the facility would lose money for the fi operation. finally breaking even (after debt service) in the fifth year of 0 Consulting notes that the $1.2 million .warranted investmenf for the estimated purchase price. excluding the estimated $650.00 the appropriate standard for the City of Winter Springs. We projections used to estimate this figure are based on the assu improvements totaling approximately $650,000 are made at t , as noted previously in this report. Given this, the total purchase price for the facility cannot exceed $550,000 and still be comfortably supported by the golf course after the fifth year of City operation. The summary financials of the Winter Springs Golf Club after acquisition at various debt loads will look as follows: Projected Net Cash Flow Winter Springs Golf Club @$1.2 Million Debt ."'- 2007 2008 2009 2010 2011 TOTAL NET REVENUES $960,530 $1,168,870 $1,313,280 $1,410,030 $1.517,720 TOTAL EXPENSES $1 210 250 $1 258 660 $1.314.926 $1 365 123 $1 427 328 NOI (Before Debt) 1$249,720\ 1$87 790) 1S1 646\ $44,907 $90,392 Debt Service $1.2 mm @ 6,5% for 30 years $91,893 $91,893 $91,893 $91,893 $91,893 After Debt Income (Cily support required) ($341.613) ($179.683) ($93.539) ($46.986) ($1.501) Cumulative Shortfall ($341.613) ($521.296) ($614.835) ($661.822) ($663.323) Summary Conclusion In summary, NGF Consulting believes that there is demonstrated demand for lower-fee publiC golf in the Winter Springs/Seminole County market. However, we also note that there are several existing golf facilities present in the market to serve this demand making for a competitive business situation for publiC golf courses. The result of this situation is that the Winter Springs GC, if acquired as expected. will be highly dependent on the facility's ability to create a good quality public golf experience at an affordable green fee level. This means that appropriate pricing, including a frequent user discount card, will be necessary for the new facility to distinguish itself and attract adequate play levels from all market segments. One significant target market segment is the beginner, female, and family/junior golf segment, which could contribute significant play to the proposed Winter Springs GC. NGF Consulting fully expects that well-designed golf courses with good management, expert maintenance, well-organized promotion, and good customer service should be able to achieve the market projections made in this study indicating that the Winter Springs Golf Club should be able to support a total project investment of about $1.2 million to acquire AND renovate the facility. With favorable weather conditions. increased desire for new residents to take up the game of golf. and the continued increases in area tourism. the new Winter Springs golf course could even outperform the market projections made by NGF Consulting. 'Naiionai-G'oifF;undaiiO,,'CC;nsuiiii,g. Inc:=Wiilier'Sprtngs GC. WiiiiersPr1ngs:Fiorida -'DRAFT REPORr-=4 Subject Facility - The Winter Springs The subject property is the Winter Springs Golf Club, an 1 S- miles northeast of downtown Orlando In the City of Winter S includes one regulation 18-hole golf course (opened 1964), as service clubhouse. st 12 e golf facility a driving range and full- The City of Winter Springs, with a population of 31,666 (2000 Census), is located in south central Seminole County and is part of the greater Orlando MetropOlitan Area (population 1.9 million). The Winter Springs Golf Club is one of two golf facilities in the City, the other being the private Tuscawilla Country Club. As of March 2006, the Winter Springs Golf Club is operating as a daily fee golf course with most all activity at the facility on a 'pay-tor-play' basis. Recent economic trouble has led the facility to be taken over by Bank of America and operated through a management arrangement with the Orlando based Kitson & Partners. The City of Winter Springs is considering the acquisition of the subject Winter Springs Golf Club in an effort to preserve the golf course as 'open space' and convert the facility into a municipal golf course. SITE OVERVIEW The Winter Springs Golf Club Golf Club is located 12 miles northeast of downtown Orlando. Access to the course is provided by via State Road (S.R.) 434, just east of the intersection with U.S. 17-92, and approximately four miles east of Interstate4 and six miles west of the Central Florida Greenway (S.R. 417). It is generally eesy for customers to locate the course. The subject property location and vicinity layout maps are displayed below: Location - Regional Context Nalio,:;aIGOliFo~i1datio;'-Con6U~i;;g:'iOc.':' Winter sj)'iingsGC, WinterSprlngs;Fk;iida- DRAFT REPORT - 5 INVENTORY OF FACILITIES Golf Course The Winter Springs Golf Club opened in 1964 and features golf architects Bruce Devlin and Robert Van Hagge. The cou longest tee and is home to what is widely considered the firs course sits on generally flat topography with some rolling elav anges and good drainage through natural percolation and runoff into several retention lakes on the golf course. The good drainage is considered a strong positive feature for the golf course In that it allows for a quick return to activity after periods of heavy rain. The course features cart paths around the tees and greens on the par-4 and par-5 holes and continuous paths for the par-3 holes. The paths are a combination of concrete and asphalt and in many places are in need of improvement and/or repair. Cart path improvement will help to reduce wear and tear on the carts and also help to quickly return the course to playability after heavy rains. The golf layout is traditional with each nine-hole course originating from, and returning to the clubhouse. The boundaries of the golf holes are mostly lined with trees, including a pair of 2,OOO-year old cypress trees. The total acreage of the golf course is a generous 177t. acres, more than enough to comfortably accommodate the golf course and its amenities. The grass types include hybrid Tifdwarf greens and Bermuda fairways and tees. There are a total of 63 sand bunkers on the golf course. The course Includes four sets of playing tees to accommodate golfers of all skill levels. The scorecard for Winter Springs Golf Club is as follows: Winter Springs Golf Club - South Course Tee Par Vards Slope Rating Blue 71 6.589 128 72.6 While 71 6.088 124 70.3 Green 71 5.709 118 68.4 Red 71 s.o33 118 69.S The above scorecard shows the relatively challenge of the course from its back tees, and the generally easier forward tees. The green tee is also rated as a 'championship' tee for ladies (130/73.3). Overall, the Winter Springs Golf Club has high appeal for golfers of all skill levels for both playability and aesthetics and beauty (as shown below). Natio~ai"GOirFoundalio;;"Consu~ing':inC:-':"Wlnter Springs GC:"Wlnter Springs:"'Florida - ORAFT-REP<:i'Rf:'6 Typical Winter Springs Golf Course views. Typical Winter Springs GC Green. Winter Springs GC water feature. There are several roadway crossings on the golf course, including one for the roadway into the maintenance area. At present these roads do not handle much auto traffic and therefore is not an issue for possible interaction between golf carts and automobiles. However, as the immediately adjacent residential community grows this may become a liability issue for the future operation of the facility. Roadway Crossing at Winter Springs GC Green. ..--- National GOlrFoundaiiOnConsultlng. Inc. - Wlnter'Springs GC. Winter Springs,-i:'iOrlCi8-=-ORAFl RepORT - 7 Driving Range/Practice Area The Winter Springs Golf Club includas a 25-station driving range th There is also a practice green and a short-game practice a use by golfers who can pay for range balls either on a per a pre-paid annual range membership. The driving range and NGF Consulting valuation. Views of the practice green and driving range area. Clubhouse The clubhouse for Winter Springs Golf Club is located at the south endofthe property, between the golf course and parking lot and in view of S,R. 434. There appears to be adequate parking for the clubhouse and golf course in the asphalt parking lot. The clubhouse is approximately 5,100 square feet (sf) and contains a grill, lounge, dining room, pro shop, men's and women's restrooms, full kitchen and an administrative office. The clubhouse was built in 1973 as two separate parallel structures with a central breezeway. In 1999, this clubhouse underwent a :!:$700,OOO renovation to combine the two structures into one larger facility. Views of lhe golf clubhouse. The food and beverage service tied directly to the golf course consists of a small grill area inside the clubhouse. This service offers a wide variety of menu Items. and as such has consistently . ... ....NatiO;;aiciolf FoundatiOn'Consulting, lnc.-='winter SpringsGC. Winter Spring5,"'FIOrida - DRAfT REPORT ':8 ~ produced a large share of total facility revenues. The present operators have aggressive in trying to attract parties and banquets un-related to golf, ell large golf groups and tournaments. Maintenance Facility and Other Structures The maintenance facility contains approximately 5,600 sf and I e-story metal building with a metal roof and concrete floor and is functional tofacllitate easy access for equipment. The facility was built in 1973 and inCludes two restrooms that also serve as the on-course restrooms. The maintenance equipment is a mix of newer and older units. with most equipment between three and five years old in good condition and owned by the golf course. A new cart storage building has been added in 2005 and is located just west of the clubhouse. This facility Is approximately 3,200 sf and will house the 75;t electric carts that are presently leased by the facility owners. The golf course is irrigated by a T oro Vari- Time system consisting with a single row delivery system operated by Rainblrd with about 600 total irrigation heads. The water source is effluent and provided by the City of Winter Springs. Views of the maintenance shed and cart storage area. PRESENT SITUATION At present, the Winter Springs Golf Club is owned by Bank of America after re--possession from a previous owner that defaulted on the property debl.Bank of America has contracted with Kitson & Partners for the operation of the facility during the present period during which the facility is being openly marketed for sale. The Winter Springs Golf Club was part of a package operation that also Included two other local golf courses - Twin Rivers Golf Club and Sabal Point Country Club (now closed). DetaUs of the contract arrangement between Bank of America and Kitson & Partners were not disclosed to NGF Consulting and are not key to this feasibility analysis as prepared. The course is operating as a daily fee golf course for the area. In addition. the club has an annual membership program that at one time achieved over 150 members. Total golf play was estimated at about 30,000 rounds in each of the last three years, although this amount Is considerably lower than the 55,000+ rounds documented by NGF Consulting at Winter Springs Golf Club in the mld-1990s. We were told that about 70% of the golf play comes from the Winter " "Naiional Go"1f Foondatlon consulilii9;" inc. - Winter springs'GC. winiar Springs. Florida :'ORAFr "rePORT - 9' Needed Improvements A preliminary inspection of the subject Winter Springs Golf CI GF Consulting indicated a golf facility that has generally been well-maintained but several needed capital improvements have been deferred over the past five or more years. Many areas of the course are in need on minor repairs as a result of storm damage, particularly as it relates to removal and/or replacement of trees that have been lost due to recent hurricanes. Other improvement items noted by NGF Consulting include: . Cart paths need to be repaired and/or replaced (!12,OOO linear feet.) . The cart path / bridge system between holes #4 and #5 needs improvement. Springs, Casselberry, Oviedo, Longwood, Altamonte Springs, north Orlando remainder from various parts of the greater Orlando region and other t Most of the members at the facility are from the City of Winter n . Upgrade I repair of on-course restroom at hole #14, new restroom added at #6. . Clearing drainage ditches on holes #1.10 and 18. . Repair of damaged netting on the driving range. . Control of pest (mole cricket) problem. The total capital requirement for these items is estimated by NGF Consulting to total approximately $650,000. The most important of lhese capital improvement projects are the ones that relate directly to increased revenue (improved cart pathS) and those that relate to safety and/or potential liability issues (range netting and bridge on #4-5). Views of needed bridge and restroom improvements. N8iio;;;;'"j'Goii"l"oundation-Consulting:'lnc. - Winter Springs GC. Winter sjilngs. Florida - DRAri-RePQRT:'1'O SUMMARY - THE WINTER SPRINGS GOLF CLUB The Winter Springs Golf Club is a good quality golf course that app to become a municipal golf course for the City of Winter Sp . 18-hole regulation golf course and a lighted driving range, a with ample room for future expansion of the clubhouse or tent or tournament pavilion Gust east of clubhouse). The ove from local sources, including the City of Winter Springs reside facility as a municipal golf course. However, NGF Consulting notes with caution that we observed several upgrades needed at the golf course, including some upgrades to items that could be considered potential liability problems. These needed improvements (totaling an estimated $650,000) should be considered in addition to the purchase price es the total investment the City would need to make to acquire and appropriately operate the subject Winter Springs Golf Club. ~"-~-NationaIGoii"'Foundation Consuttlno:u'inQ.- - Winter Springs G(i~Wint;r Springs. FJorid8~:-ORAFTREPORT-11 To aw~~ly a~ ~::~:~.:~::~ent 100" course exists must be fully understood. Uke any other busi Golf Club will be an integral part of the local community and economy. elpful to examine the trends in the local golf economy and their potential impact value of the subject Winter Springs facility. In this section of this report. NGF Consulting will provide an overview of important factors that characterize the Winter Springs I greater Orlando golf market. REGIONAL MARKET OVERVIEW Winter Springs is located in the Orlando Metropolitan Area. approximately 15 miles from the downtown area of Orlando. The City was incorporated in 1972 with approximately 6,000 total acres. and through annexations the City now encompasses 8,364 acres. The majority of Winter Springs' land use (56 percent) is comprised of residential components including single-family, multi-family and mobile home developments. As a whole, Seminole County is one of the fastest growing counties in the State of Florida, which is one of the fastest growing states in the nation. Despite this, the City of Winter Springs is not expected to exceed 38,000 residents before the year 2010 (1.73% annual growth). Other key findings on the Winter Sprlngs local area: . Climate - The City of Winter Springs enjoys a year-round climate that is highly conducive to golf participation. The extremes in daily temperatures rarely exceed 100 degrees in summer or are lower than 20 degrees in the winter. The average annual precipitation in the City is 50 inches per yea, most of which occurs in the June through September rainy season. . Traffic - The City of Winter Springs is located within an urbanized portion of a Metropolitan Planning Organization (MPO) - Metropolitan Orlando. The main roads in and around the City are as shown below. These roadways provide the bulk of the automobile traffic in Winter Springs and facilitate traffic to and from neighboring towns, and continue to be key arterials for access to the Winter Springs Golf Club. · Central Florida Greenway (S.R. 417) - The Greenway is a north-south principal arterial located along the eastern boundary of the City. In Seminole County it is a four-lane divided controlled-access highway that serves traffic coming into and out of the County. The new interchange at 434/419 has improved access to Winter Springs and stimulated commercial and employment activity in the immediate vicinity. U.S. 17-92 - North-south principal arterial located along the western boundary of the City. It connects with Sanford tpthe north and Orange County to the south. The route passes through Orlando. Winter Park, Maitland, Casselberry, Longwood, Winter Springs, Lake Mary and Sanford. It is currently a six-lane highway in Winter Springs, and four lanes north of Shepard Road. . S.R. 434 - A principal arterial that runs from Edgewater Drive near Orlando to Altamonte Springs, then east to Oviedo, and then south to Colonial Drive. It is currently a four-lane highway in Winter Springs,and the roadway on which the subject Winter Springs GC sits with of 27,000 cars per day passing. m_"NiiiiOnaiifolf Foun(i~iiOnCo;;sulting, Inc. - wi;ier SpringS Gc:Winter SpririQ;:'FiOrida - DRAFT REPORT'-12 . S.R. 419 - A minor arterial that runs from S.R. 434 in Winter Sprin 17-92 near Lake Mary. Within Winter Springs it is a two-Ia highway. . Tuskawilla Road - A County minor arterial that r Springs to S.R. 426 near the orange County line. . Seasonal Population - As a whole, Florida tends to lea e nation in housing units held for occupancy during limited (winter) portions of the year, particularly in winter season. This seasonal population has significant impact on golf operations of all types in Florida. leading to generally crowded golf facilities in winter and much lower demand in summer. Despite this reality, the City of Winter Springs Comprehensive Plan includes an estimate of fewer than 300 seasonal (winter-only) residents in Winter Springs. . Town Center - A detailed master plan was prepared for the Town Center to provide a local core for residence, employment and recreation, all within immediate proximity to the subject Winter Springs Golf Club. . S.R. 434 Corridor Vision Plan - The City adopted a vision plan for the S.R. 434 corridor in 1997. of which the subject Winter Springs Golf Club is in the "Redevelopment Area Overlay District" (S.R. 434 between U.S. 17-92 to Hayes Rd.). The intent of the plan was to create design guidelines to promote orderly development of the corridor. Regional Demographic Analysis The basic Demographics for the greater Winter Springs market are shown in the table below. More detailed demographics are provided in the tables of Appendix B. Summary Demographics SITE: Winter Springs GC ..____!!.mL. ........~.9.",!!!1.__._._1!mL_~~J:!IL_Flo@It"____... .l,l.:.~, Population 1990 142.369 443,811 813.963 1.269.039 12.937,941 248,709,429 Population 2000 168.239 533,748 1.013.800 1,677,210 15.982,378 281,421.211 CAGR 1990.2000 1.68% 1.86% 2.22% 2.83% 2.14% 1.24% Population 2005 Estimate 179.049 580.922 1.109,850 1.899.248 17.633.938 296,459,203 CAGR 20()(}.2005 125% 1.71% 1.83% 2.52% 1.99% 1.05% Population 2010 Projected 189.247 625.535 1.202.230 2.110,689 19.219.041 310.728.811 CAGR 2005-20 t 0 1.11% lA9% 1.61% 2.13% 1.74% 0.94% Median HH Ine $53.483 $50,316 $48,572 $46.000 $42.889 $46.615 MedIan Ace 38.8 38.8 35.7 38.1 39,4 36.3 Source: Tactician, Inc. and NGF Consu~lng. CAGR " Compound Annual Growth Rate . The immediate Wintar Springs area population is growing a little slower than the surrounding greater Orlando metro region. but still faster than the overall U.S. The local area shows median age and income demographics that are much higher than the surrounding Orlando market and the U.S. as a whole, indicating a higher proportion of older age and higher income residents residing close to the subject Winter Springs Golf Ciub. Older age and higher income segments tend to show --'National aOifFoundalion consuiiing";"lnc. - Winter Springs GC.-Winter sPrings~ FIoMd;"::::"ORAFT REPORT - 13 higher golf participation rates and play golf with greater frequency tha lower income segments. GOLF DEMAND ISSUES National Trends Golf participation in the U.S. has grown from 3.5% of the pop 12.6% of the population today. Growth in this figure has slowed ramatically with almost no observable growth in golfers in the U.S. between 1995 and 2005. Other surveys completed outside the golf industry show the number of people who "identify themselves as golfers" to be higher than NGF statistics, indicating a large potential "latent" demand from very inactive gOlfers due to the NGF statistics based on actual participation (at least one round in the last year). As the growth in demand for golf has stabilized, the supply has grown at a very rapid rate, with an average increase of about 2.1 % per year. With the increase in supply, we are seeing a marked increase in competition. In some markets, the supply appears to be greater than the demand. In addition to increased competition, other factors have contributed to a decline in the number of rounds played since 2000. These include: 1) a worsening economy; 2) the aftereffects of 9-11, which greatly reduced the traveling golfer market; 3) the increasing time pressure On individuals and families; and 4) abnormally poor weather conditions over the past few years in much of the U.S. The combination of these factors has caused many golHacilitias to become distressed, particularly those that have a high debt load such as the subject Winter Springs Golf Club. The level of golf course closings has nearly quadrupled from an annual average of 24 courses per year from 1993 - 2001 to 48 courses in both 2002 and 2003, to 68 course closings reported for 2004, and 93 reported for 2005. In terms of the total number of rounds produced, NGF estimates that rounds fell about 1.5% in 2003, after a 3% drop In 2002. Mid-year NGF research indicates a rebound of about 2.5 to 3.0 percent in 2004. The Southeast U.S. Region. which Il'lCludesFlorlda, saw rounds drop by about 2.6 percent in 2004, after a 3.6 percent decline from 2002..2003. This immediate local market has had significantly fewer play days in the last 8-10 months due to various weather- related closures. Rounds Played 2000-2004 - Total U.S. 530 520 510 500 490 480 3% Drop 518 / MlUlon".. .... ................ .................. .. .. . .... ................................ 1.5% Drop 0.7% Gain -~..........~50i........^".............."71:....~..... ....... ..........................-.. Million / " 495 499 .... ..... ..... ...1 "Million. . . ....MUlIon... -=,I:I= 2000 2001 2002 2003 2004 ........NationaiGolfFoundatlon co;;s~~j;;ii.lnc:':" Winter SpringsGc:Wiili;':"sprlngs, Florida":::OAAFT"REPORT ':14 On the positive side, the growth in golf course development has also slowed virtual standsUII locally. It is not expected that any new golf courses wn market for the foreseeable horizon. This should help ease some oft Local Golf Market The local Winter Springs, Florida golf market is part of the Ort lorida Designated Market Area (DMA). The table below displays some basic data about the Orlando DMAgolf market, suggesting the relative strong demand in the local Winter Springs/Seminole County area. Orlando DMA Golf Demand Ranking. Predicted Household Participation Rate Rank (of 211 DMAs) Predicted Number of Golfing Households Rank (of 211 DMAs) Predicted Number of Rounds Demanded - 2002 RanI< (of 211 DMAs) Source: National Golf Foundation - 2005. 19% 84 254.109 19 9.280.624 10 Local Golf Demand Local Area Golf Demand Golf Demand Indicators 5ml 10ml 15ml 30ml Florida U.S. # of Golfing Households 15,454 45.998 81,306 137.068 1,290,346 20.392,712 Number of Rounds Played 394,697 1,199.958 2,180,254 4,314,646 54,298,400 495.441,760 Golfing Household Index 123 116 105 106 102 100 Rounds Plaved Index 129 124 116 137 177 100 Source: National Golf Foundation. 2005 The above data shows a very large golf market in Orlando and Winter Springs with an estimated 15.000+ golfing households within five miles and over 137,000 golfing households within 30 miles. These golfers are projected to demand as many as 400.000 rounds of golf per year in the five-mile ring and almost 2.9 million in the 20-mile market area. The residents of the local 5-mile Winter Springs market area are 23 percent more likely to be golfers than the total U.S. market (Index=123), and the average golfer in the local Winter Springs market plays an average of 29 percent more rounds per golfer year than the total U.S. (Index=129). Local Golf Supply The Orlando DMA has adequate supply to meet this demand. The DMA has the third most resort golf courses and the ninth most premium (highest fee) facilities in the nation. In its lowest supply measure, Orlando ranks only 33rd In the nation in terms of private clubs. , "National Golf Found;jtio':;Con8~iiir;g:"iiiC~- Winter Springs GC. Wi';-,er Springs. Florida - DRAFT REPORT - 15' Characteristic Total Number of Facilities Public Facilities Private Facilities Resort Facilities Premium Facl1ities Standard Facilities Value Facilities Golf Supply Summary ISmi 10ml 15ml 30ml Florida U.S. Total Golf Facilities 6 18 32 88 1,066 16,057 Public Golf Facilities 4 13 23 69 655 11,702 Private Golf Facilities 2 5 9 19 411 4,355 Total Golf Holes 108 306 576 1,674 21 ,600 270,207 Public Golf Holes 72 216 405 1,323 12,726 191.979 Private Golf Holes 36 90 171 351 8,874 78,228 Source: Nalional Golf Foundation. 2005 --......."" ,-- Household I Supply Ratio ISml 10ml 11Sml 30ml Florida U.S. Households per 18 Holes: Totel 11.351 12,6.24 13,022 7,509 5,685 7,343 Households per 18 Holes: Public 17,027 17.884 18,520 9,501 9,650 10,335 Households per 18 Holes: Private 34.054 42,921 43,864 35,812 13.639 25,363 HousehOlds Supply Index: Total 155 172 177 102 77 100 Households Supply Index: Public 165 173 179 92 93 100 Households SUDolv Index: prtvate 134 169 173 141 55 100 Source: Nalional Golf Foundation. 2005 The above data and tables show some interesting characteristics of the local Winter Springs area and the Orlando golf market overall. First. we note that the relatively low number of golf courses locally (6 within five miles of Winter Springs GC) makes the local Winter Springs market appear to be more favorable for golf course operations. However, Winter Springs is not an island and a close inspection of the data for the broader market shows a high number of golf courses in the region (88 within 30 miles of Winter Springs GC), leading to a relatively low ratio of households per 18-hole golf course. This means that in the overall Orlando market area there are fewer households available to support each golf course in the market. As a result. these golf courses are reliant on outside sources to support operations (i.e. tourists). The result of this is that golf facilities located away from tourist centers like central and south Orlando (including Winter Springs GC) tend to be more greatly affected by the overall saturation in the Orlando golf market. ----'Natlonal ciOiiFoundatlOn-Consulting. 1;;c.=Winter springs GC. WinterS~FIOrlda - DRAFT REPORT::'16 LOCAL AREA COMPETITIVE PUBLIC ACCESS GOLF FACILITIES In all of the area's golf facility supply, NGF Consulting has identified facilities (in addition to Winter Springs Golf Club) that repre set to the subject property. These facilities are displayed on map, NGF Consulting provides a table displaying some basic fees. Basic Competitive Issues: . There are only two golf courses in the City of Winter Springs - the subject Winter Springs Golf Club and the private Tuscawilla Country Club. There are several other golf facilities in the Cities and Towns immediately adjacent to Winter Springs. · As of March 2006 NGF Consulting understands that several of the area's golf facilities are experiencing financial difficulties. While hard financial data was not available to fully support this understanding, the actual performance of local facilities, including the recently closed Sabal Point Country Club, is considerably worse than NGF Consulting's last study of the Winter Springs Golf Club in the mid 1990's. Competitive Facilities Map Local Golf Facility Comparison Chart The following table contains summary information regarding the market area's public golf courses. "'Natio;;ai"G6~ FoundiitiOn'consuiiing:inc:"'::Wlnter Spnngs GC:"IMnter Springs, Florida - O'RAFT RePo'RT- 17 ~I: ~j ! I ~ a i il ill! ~.~ ~ il ~i' jl ~ lil ~ a a <1>' K 8 ;.; ~ 8 'i. .. Ii 8.[K~K S ~ ~ .. ~ N .. _ :i: , It. e ~ ; i ; ;8 lil g 8 Ie 8 8 1i! ~ ~ ~ ~ ~ ! G.i ,i i. ~ I"", 1-- : i- i ~ ' !i [ i ~i g '" ~ ~ ~ ." i <( I ~; ~ "'I g 'i. .. &. 8 ;.; . Ii ~ i 8 &. K K (::! &. S $! ~ ~ (i! j j i j fil 8 8 III 8 8 aa~~a! i ~ 1888fil881 il a i ~ ~ ~ ~ i ~ K 8 N I 8 a i &. &. Ii ~ $. ~ ~ j ~ i ~ ~ 8 8 :5 ~ ~ ~ ~ &. &. 8 8 '" '" l! ~ <( ~ ~ ~ m'U"'~m~-,-~u_m, &. E. . . 8 8 i N ~ l : li l! I : ~ < ~ J g 8 II ~ I, ~ ~ , ..! 6It ! ~ K ~ &. I ~ ~ :5 8 a ~ ii ~j .;..:' Ii' ~ I I 8i~1 !ia! E! I ~ ,I Iii K $. '" ! ; ~ g 8 8 8 8 i 8 8 i ~ ! l ~ i ~ ~ ~ "'..1"....... j Iii '" 8 .., ~ I I ~: ; ..i 'Ui ! [I I l!ill I j I I g'IIl' ~Ial ~ I ! 11 I ~ i w ,. w U1WJl g :e .. K g ti ~ fil ...: ~ j a ~ ~i . 1 i ,i , ~: i ! ~! i! i H. i K g g ~ _ .. iii ! , ~ III ~ 8 U ~ a Ii S. &. ~ ~ ~ j ~ ~ ! III g g g a ! & a i III 8 8 8 a i a i ... 8 8 881 :i ~ a ! i ~ g g s!:x! ...~....m~m~mTJ ~ ~ ~ ~III ~ Iii ~ I iii I l I 'JIll ~ ~ I 8 i I ! ~III """"~._N""^',.....t,,~ ,<_<<.",<<, ....... _ ".....,.,,'~.., "wmw""'w~=m"m.',',','"=,,,~~,,,~~,~ ...._"'....m........_ hill g ~ ~ ~ g ~ ~ ! ! ! ~ ~ !ill~ ~ ~ ~ ~ ~ . . . ~ Jf i i I fill f ~ i i I j I ~< t ~ , J'1 I : m 1m Jlljj ~ i i ~ f ill ~...m.lE ...t:.... l~ I~ Ii I' I~ I' I~ I~ I g .! Ii I~ I~ 't !~ :1 !~ [I Growth of New Facilities While there has been considerable new golf facility development in ten years (459 new holes added in 30-mile ring), there have added in the local Winter Springs market. In fact, our data s total golf facility inventory in the 30-mile market was develo percant of the local inventory is ten year sold or less. This co of Florida and 19.2 percent for the total U.S. This growth has cl contributed to the increasing competitiveness of the golf market and is likely a part of the declining rounds performance and declining incomes of golf facilities noted earlier. Golf Course Construction Activity 5ml 10ml 15ml 30ml Florida U.S. Total holes added past 10 years 18 45 108 459 4,779 51.984 Public holes added past 10 years 18 45 90 423 2,961 42,129 Private holes added past 10 years 0 0 18 36 1,818 9,855 Percent Total Holes Added 16.70% 14.70% 18.80% 27.40% 22,10% 19.20% Percent Public Holes Added 25.00".4 20.80% 22.20% 32.00% 23.30% 21.90% Percent Private Holes Added 0.00% 0,00% 10.50% 10.30% 20.50% 12.60% Source: National Golf Foundation. 2005 TRENDS IN MUNICIPAL GOLF FACILITY OPERATIONS Coupled with the declining rounds activity, many municipal golf facilities in the U.S. have been experiencing declines in tolal revenue. As golf facilities are often valued like other commercial real estate, the tolal revenues and bottom line net incomes become important measures for establishing value. National Norms - Municipal Golf Operations As part of NGF Consulting's review of the proposed acquisition of the Winter Springs Golf Club by the City of Winter Springs, we have compared the actual performance of the subject golf facility to our national research into munlclpal golf performance. A basic comparison with municipal golf courses nationally, as derived from 2004 actual results contained in the National Golf Foundation's publication, Operating & Financial Performance Profiles of 18-11ole Golf Facilities in the U.S., shows the following. For comparison purposes, NGF Consulting uses the industry-established definition of a golf round as .one player teeing off in an authorized start." U.S. Averag.s Rounds Played per i8-holes 2004 If the Season III 10-12 mos. <10 mos. 26,860 27,500 3\}.830 33,720 58,170.,.._....,._._.,,,...~.~.... If Total Revenue Is Below $1.0 mm Above $1.0 mm 24;020 34.510 u.s. 27.500 35,300 44.730 GC Source: Operating & Financial Performanoe Profilas of te.Hole Facl1i1les In the U.S. - 2004 Edition. National Golf Foundation, .........NatlclnaiGoif"FounCiirtiOn Consulllng7inc:= Wliliersp,iiigs GC: Winter Sp"rln9e,FlOilCi8":"ORAFT REPORT - 19 U.S. Averages Total Revenue 2004 Bottom 25 Percent Median i Top 25 Percent >- i WintlW Spring. GC $1.069.000 r."."..".----'''...,..''''''''''-''~-- .......""."".K__""..._""".....____.. "'--'-'''''~'''-' "......."'...,-~ L~~~~:!:_~~:~_ti!:I!.~.~,~~,~:i~I~~~~~~~flI" of 18-Hole Facllilles In 1l1~,,~:::-_ 2004 Edition, National Golf Fou~~~~~:,J U.S. I 625,600 I 983,580 I """,.,,!~~~~80 J .."~.."~m__~_mm__.~.. ............._ If the Season Is 10-12 mos. <10 mo 671.$6(j 616.870 1.OcaoA70 1,683;$30 501),000 643,030 657.510 Is Above $1.0 mm 1,170.000 1.457.820 1.889.750 --J ! I U.S. Average. Total Expenses 2004 '--------r'-..-..-~'th-;S;;;on Is When-T-;;t;i'R~;;;;;j; Below Above U.S. 110.12 mos. <10 mos. $1.0 mm $1.0 mm l Bottom 25 Percent 578.780 .. 657.540461.250 I Median 851 ,35() ., 1,.1l$1~20 586.fJ50 l-.!~ 25P~t~____"~_1~~~.93_~,J,,__ 1,$$&.$10718;370 I _~'-nte'._~I!.~~! G~__""'_,.__,_"_,_,."._"."_,,,.__.__ $1,061,000 -------,,,, ! Source: OperaUng & Financial Performance Profiles of is-Hole FacllilJes in the U,S, - 2004 Edffion, National Golf Foundation, __.__._~m__.m_._~_._.~ ........................_..."'.,. ..._............._.M.'...__..~..__,... i ; ~.., U.S. Averages I Total Capital Expenditures Past Three Years (2001-2003) \ i ~=m 25 p,,=-- ~~1-,~~.;;.....:= .1~,;;~~~:: I 'I i ~_;:~;~~~~~"____""."".""""",~;~:~~."Lm"~;::~ ~~~:: _--L__~;::~'''".''''''.'m"._,i~:~ L_~~~r.~:..?PElra.~~,9.."~."F.!~a.,~~~I.~.e.~~~a.,~:e.~~~I,~~,~!~~.HoI~F8CiUUe! in ~.~.S. - ~_,~~~~,:,~~~al Golf Foundation I MARKET ENVIRONMENT SUMMARY The above information leads to the following summary regarding the overall market environment for the subject The Winter Springs Golf Club in the spring of 2006: . The immediate Winter Springs market area can be characterized as a stable bedroom community with age and income demographics that generally coincide with strong demand for golf. The roadway and traffic infrastructure tends to support the subject Wi nter Springs Golf Club as a good location for ease of access from all parts of the community. The new Town Center development further east along S.R. 434 and the overall S.R. 434 vision for the future would also tend to coincide with good golf consumer support for golf at this location. 'National-Golf FouneiationconSUlling. Inc. - Winter spriOgS GC: Winter Springs,-Fiorida - DRAFT REPORT - 2(f . The demand for golf has clearly leveled off across the the southeast U.S. in the 2002-2005 period. although that severe weather, including hurricanes In 2004 and 2005, dearly has contri uted to this finding. As a result, the actual rounds and revenue performance of individual golf facilities has shown declines nationwide, and in Florida. . The overall greater Orlando metropolitan market has experienced co key segments that influence golf demand including POPUlation employment growth and growth in tourism. The seemi condition of the region is viewed as favorable for con . In the local greater Orlando golf market we observe that demand for golf tends to be relatively stronger than other areas of the U.S., but an ever-growlng supply of golf courses has led to declines in rounds played per facility, including the subject Winter Springs GC, by as much as 20 to 25 percent from the late 1990's. This has led to financial distress for many golf facilities in the area leading to increasing defaults on debt and even some golf facility closures. The subject Winter Springs GC falls into this category as well. . Most market operators that we spoke to report a drop-off in rounds played since the late 1990s, beginning in 2000 or 2001. This is consistent with a nationwide trend caused primarily by a poor economy combined with an increasing number of daily fee golf courses fighting for shares of stagnant markets. In central Florida, this trend is exacerbated by the hit that the tourism industry took after September 11, 2001. However, most clubs are reporting that rounds activity has been on a slight rebound in 2005 and the first months of 2006. . In a golf market with excess capacity, the price/quality spectrum tends to collapse as higher quality facilities drop prices to increase rounds of play at their venues. The facilities that get caught in the middle of these situations tend to be facilities with non-distinguishing characteristics, those remotely located within the market, and/or facilities without well-established loyal player bases. . Though published rack rates may not necessarily have declined noticeably, NGF research and interviews with area golf operators indicate that average daily green fees (actual revenue per round) have stagnated in this local and regional market in the last several years, due to competitive forces such as discounting of fees. Due to this market dynamic, those clubs that will not compromise rate integrity run the risk <>f losing rounds to competitors. . Discounting blurs the pricing structure of golf markets, as some middle and upper-tier facilities become affordable to golfers that typically would play at lower priced courses. These golfers may also travel further than they typically would to play these top courses as an occasional luxury. Because of the highly competitive nature of this market, and a demonstrated price sensitivity on the part of resident golfers, golf courses must present a strong price/value proposition by offering a quality, well maintained golf course, quality amenities and strong customer service to draw golfers. It is much more difficult to build customer loyalty when discounting becomes prevalent in a golf market. . The Winter Springs Golf Club is presently priced competitively for both memberships and daily green fees, yet rounds are still lower than other facilities in the area, and much lower than the SUbject itself was achieving in the 1990's. .....,.."..~"~.NationaTGojrFoun(iation Consulling:"'"nc. - Winter spiingsGC, winter Springs. Florida :"'DRAFT REPORT":"21H Winter Springs Golf Club Basic Op The Winter Springs Golf Club operates as a daily fee golf clu y aily fee players and some members. We also note an increase in cl in recent years and expect growth in this area in 2006. Actual operating last few years at the subject facility was made available to NGF Consulting, and we sed this data to aid in making our project.ions. It is the experience of NGF Consulting that an existing golf facility will tend to retain its basic characteristics of operation for the first few years after an acquisition by a municipality, until the new municipal 'culture' and operational plans begin to take effect. Some basic expected operating data is shown below as provided by Winter Springs GC in March 2006, REVENUE SOURCES As Winter Springs Golf Club is primarily a daily fee golf club, the predominance of revenues generated by the facility are derived from daily green and cart fee revenue, as well as some fees from pre-paid golf memberships. At present the Winter Springs Golf Club Clubhouse is able to generate revenues that are almost comparable to the golf revenues, highlighting the continued importance of the clubhouse operation. In all, the revenues at The Winter Springs Golf Club will come from green fees, cart fees, driving range fees, and concessions such as merchandise and food and beverage sales. The following paragraphs summarize each of these revenue sources. Winter Springs Golf Club i8-Hole Layout Annual Pass/Ac;tMty Levels Golf Memberships 2002 2003 2004 2005 2006 Full Members 77 82 20 14 17 Walking Members 80 86 30 23 27 Total Golf Members 157 168 50 37 44 Rounds of Golf Annual Pass Rounds 6.578 9,972 2,000 1 ,480 1,760 18-H Prime Rounds 7,468 5,471 16,263 10,101 16,297 9.H Prime Rounds 118 107 2,750 1,706 2,000 18-H Non-Prime Rounds 6,745 3,818 . . . 9-H Non-Prime Rounds 165 238 . - . Twilight 1,223 418 - - 1,141 Tournament Rounds 2.007 2,983 3.957 2,458 4,301 Discounts + Specials 7,658 15,551 5,958 3,463 3,980 Complimentary 4.465 2,535 1,346 836 127 Total Rounds 36,427 41,093 32,274 20,046 29,606 SOUfC&: Winter Springs Golf Club and Kitson & Partners, Inc, National GoiiFouildiitlon'c.onsulting, Inc. - wiiiTer Springs GC:Winter spring;:-Florida - DRAFT REPORT':-ii Capacity Issues A golf course's theoretical capacity can be determine<:! mathem by multiplying the number of available tee times (utilizing only the first tee as the starting hole) in an hour by the number of hours of daylight, minus two hours, multiplie<:! by the maximum number of players in a group. usually a foursome, A more realistic measure, a golf course's actual capac;tytakes into account the loss of tee times for weather. unplayable conditions.. cancellations, no-shows, groups of less than four players, and other reasons a golf course would never actually play the theoretical capacity such as a desire to maintain conditions. The actual capacity for a given course is difficult. if not impossible. to calculate because most courses differ in physical characteristics and management procedures. For example, a course that has paved cart paths and good drainage can quickly resume play after a heavy rain, wher$as a course that does not have paved cart paths and/or has poor drainage may have to suspend play for several hours or the entire day. In central Florida the 18-hole public-access golf courses have demonstrated activity In the 70.000 to 80,000 rounds per year range on 18 holes (theoretical capacity), b.Ytlbe actual capaci of the ' - olf courses is more realistically closer to 50,000 to 6O;O(f0 roun s annuall!,'. As such. the Winter Springs gol opera IOn IS opera fng a a eve we elow its a~ctual capaci!y. - The distribution of rounds in the last few years shows a shift away from annu full-fee rounds, and then ultimately to more and more discounted roun We when the facility was playing close to 40.000 rounds, as much as 12 nt 'complimentary: or no green fee. Revenue Analysis NGF Consulting has reviewed the financial statements in detail and has made comparisons to the rounds activity reports. The following tables summarize the performance of revenues for the past five years for the Winter Springs Golf Club. va II . nt decli in r.avenue each..y.ear througt:!l905, with a f!!.cov ue per rc;>und by ,category shows that the operators have been severely discounti st !2. t~~_harglng 'cart fee only' for gOlfers to play the course. ~ Winter Springs Golf Club Total Revenue 2002.2006 -.........-..........."'....'" 2002 2003 2004 2005 2006 REVENUES: Annual Pass Fees $133.225 $142.500 $35.650 $27.300 $32.500 Total Green Fees 388.916 359.690 123,885 107.203 187,945 Cart Fees 239.807 238.502 388,337 262,908 421.176 Other Revenue 30.963 1 2.739 2.58.2 16.037 9.770 Driving Range 13,842 31.231 49,702 31,873 45.297 Shop Merchandise 146.620 138.896 104.245 44,903 74.607 Food and Beverage 523.460 486.958 294.662 236.342 298 428 TOTAL REVENUE $1,416.834 $1,410,516 $999,062 $726.566 $1.069,724 Source: Winter Springs Golf Club and Kitson & Partners, Inc. ~Natlo;;ai'GojiFol;;;d-aiion Consulting, Inc. - WinterSp~g; GC:Winter Sprlng$~'FiOrid8':::''DRAFfREPORT - 23 Revenue Ratios Winter Springs Golf Club revenue is derived from six primary sources: annual passes. range revenue. retail sales and food and bever.. e table that follows. average green fee revenue per round has fee revenue per round has increased slightly. Overall. total fa has remained relatively steady in the $35 to $40 range. with a revenue per round estimates are displayed below: Winter Springs Golf Club per ROund Revenue (2002-2006) 2002 2003 2004 2005 2006 Annual Passes $848,57 $848,21 $713,00 $737,64 $738,64 Green Fees 18-H Prime Rounds $21.95 $21,89 $4,49 $6.79 $9.48 9-H Prime Rounds $14.61 $13,83 $1.90 $5.22 $2.69 18-H Non-Prime Rounds $13.22 $14.63 $0.00 $0.00 $0.00 9-H Non-Prime Rounds $11.87 $11,70 $0.00 $0,00 $0.00 Twilight $16,17 $16,19 $0,00 $0.00 $2,64 Tournament Rounds $14.74 $11.82 $2,59 $2.32 $4.66 Discounts + Specials $10,81 $8.86 $5.94 $6,93 $1.26 Complimentary $0.00 SO.OO $0.00 $0,00 $0.00 Cart Fees $6.58 $5,80 $12,03 $13.12 $14.23 Other Revenues Shop Merchandise $4,03 $3.38 $3.23 $2.24 $2,52 Food/Beverage $14.37 $11.85 $9.13 $11.79 $10.08 Driving Range $0.38 $0,76 $1.54 $1.59 $1.53 Other (storaoe. rentals, etc,) $0.85 $0.31 $0.08 $0.80 SO,33 Total Average Revenue I Round $40.54 $34.32 $30.98 $36.24 $36.13 SOurce: Winter Springs Golf Club and Kitson & Partners. Inc. Expense Analysis The Winter Springs Golf Club has provided the consultants with a complete budget for the operation of the Winter Springs Golf Club. as well as a breakout of direct personnel expenses for the operation. The Winter Springs Golf Club expense performance is shown below. Golf Course Maintenance Golf Administration Fixed Clubhouse & F&B Occupancy Pro Shop & Sales Property Taxes Other TOTAL EXPENSES WINTER SPRINGS GOLF CLUB Total Expenses. (2002-2006) 2002 2003 2004 2005 2006 $493.827 $511.938 $291.936 $348.494 $451.615 297.929 317,442 99.644 173,456 201.781 286.313 331,700 96,297 126.ns 150.782 83.349 139.949 58.612 56.087 65,562 178,500 156.670 205,782 108.289 163.732 ~_.-tl:.:~,-- 20.1~-~- . -0 $1,423,281 $1.529,830 $770,529 $828,169 $1,061,072 '''---'M''~'Nation8lGolf Fou'ndaiion-consutiini~':"in~. - Winter Springs GC, Winter Spring,s, Florlda'":"ORAFT RepORT":~24 Cost of Production Golf facilities are like any other business enterprise in that the facilities restrictions of "production costs" - costs associated with .prod facility industry, most of the production costs are fixed and many rounds are played. NGF Consulting has derived from financial statements that the total cost of production at the f in 2006. Given this amount and the 2006 expected rounds play ratios are as follows: WINTER SPRINGS GOLF CLUB Cost of Production (2002-2006) Expenses pet Round 2002 2003 2004 2005 2006 Golf Course Maintenance $13.56 $12.46 $9.05 $17.38 $15.25 Golf Administration $8.18 $7.72 $3.09 $8.65 $8.82 Fixed Clubhouse & F&B $7.86 $8.07 $2.98 $8.32 $5.09 Occupancy $2.29 $3.41 $1.76 $2.80 $2.21 Pro Shop & Sales $4.90 $3.61 $6.38 $5.40 $5.53 Property Taxes $2.06 $1.60 $0.63 $0.75 $0.93 Other $0.23 $0.15 $0.00 $0.00 $0.00 TOTAL EXPENSES (per Round) $39.07 $37.23 $23.87 $41.31 $35.84 It costs the ~t.sptings.~rat rs a out $36.00 2006 to produce each r~Y:~6Jf.on-tJ:leWinteF-.SpriClQS..G.DJtC~.~no In _~ara..for an apPrOpnate ~t.Qf.p!9duction. but this figure should be compared tol'fiere9'e1lT.i'ii ratios 8lltt-be-consldered whenever fee changes are being contemplated. WINTER SPRINGS GOLF CLUB OPERA TrONS SUMMARY The Winter Springs Golf Club operates as a daily fee golf club with six primary sources of revenue: annual pass fees, carts. green fees, driving range, merchandise and food and beverage. In total, these revenue drivers have generated as much as $1.4 million in revenue in 2002 and 2003. declining to an expected $1.06 million in 2006. Total expenses to operate the facility are approximately $1.4 million,!, leaving very little available for debt reduction. Net Income (2002.2006) Winter Springs Golf Club Net Income Summary (2002-2006) 2002 2003 2004 2005 2006 TOTAL REVENUE $1,476.834 $t,4tO,516 $999,062 $726.566 $1,069.724 Less: Direct Costs $275.484 $286.729 $166.331 $112,410 $154.482 TOTAL NET REVENUES $1,201,350 $1,121.7~7 $832.732 $614,156 $915.243 TOTAL EXPENSES $1.423.281 $1.529.830 $770,529 $828.169 $1,061,072 NOI (Before Debt) ($221,931) ($408,043) $62,203 ($214,013) ($145.829) WNa~o;;aIGol{F'oUndatio;:;-Consulting:'inc. "':'WlnterSprtngs GC. Winter Springs, Florida - DRAFT REPORT - 25 Preliminary Financial Ana:1 NGF Consulting has created a cash flow model for the conti Springs Golf Club under the assumption of City operation b assumptions outlined below. The primary assumption that projections 1s lhat the Winter Springs Golf Club will be oper standard of quality slightly above what exists at the facility today, and that the City of Winter Springs will self-operate the facility within its Parks and Recreation department. While we recognize that the City may look to a private operator to manage the facility for the City, this estimate will help to establish parameters under which the City can reasonably determine an appropriate management fee and/or lease arrangement. MARKET SHARE CONCLUSIONS When considering the total market share of the subject facility, it Is important to realize that the total number of rounds to be played at the course during the first few years after acquisition may be lower than the market opportunity appears to suggest. It is typical for an existing publiC access golf faCility to achieve only a portion of its total potential in the initial years after an acquisition by a municipality. Our estimates of performance for the Winter $pringsGolf Club could change should the following conditions occur: StrongerPedonnance Weaker Pedonnance Future course closings New course openings Incorrect price levels Poor customer service Faster population growth than projected Positive regional! national publicity Lack of loyalty to existing courses Unforeseen surge in golf interest Excellent yearly weather conditions Low quality facility Poor yearly weather conditions Regional economic recession These estimates shown for probable activity levels are presented in a conservative manner. It is important to measure a newly acquired course's likely performance in such a way as to help the City make financial decisions based on realistic expectations. It is obviously possible that either more or fewer rounds and members will be realized. However, given the possibilities that the market has shown, we believe that our estimates are appropriate for the central FloridaIWlnter Springs market area. GREEN FEE/ACTIVITY ASSUMPTIONS . There will be several categories of rounds activity expected at the Winter Springs Golf Club upon re-opening: peak winter rounds (weekendslholidays + weekdays). peak summer rounds (weekends/holidays + weekdays). twilight rounds, 9-hole rounds, tournament rounds, and other discount rounds, Including City resident discounts. mNatfonal Golf Fo~-rldatiOn Consuiii;;g,'i;;c:':~ngs GC. Winter sprlrigs. Florida - DRAFT-REPORT - 26 · NGF Consulting has assumed a similar program of annual passes for Springs residents based on the present arrangement in place GC. . · The green and cart fee schedule has been estimated based on the actual fees ch r ed at Winter Springs GC in 2006, with some categories modified to reflect /peal mand periods and discounts. This means peak winter weekendlhollday (~ en and cart fee in the $35 range, with discounts all the way down to $8 or $9 for some 9-hole andlor discounted walking rounds.. · NGF Consulting has assumed the City of Winter Springs will take full advantage of the lighted driving range that is present and increases over actual activity are projected. Patrons are assumed to spend $1.50 per round of golf on the driving range in 2007 (actual amount in 2006), increasing to over $2.25 per round beginning in 2008. . Spending on ancillary items such as merchandise and food/beverage items has been estimated at $10.00 per round for food and beverage and $2.50 per round for merchandise (actual figures for 2006). It is assumed that the aggressive banquet and party operation will be continued after acquisition as this is clearly a good source of revenue for the facility. WINTER SPRINGS GC EXPENSE PROJECTIONS N GF Consulting has prepared estimates of expenses for the 18-hole Winter Springs Golf Club based in part on NGF ongoing research, local market input and discussions with Kitson & Partners (management company) and the present facility manager. Fixed Expenses Golf course maintenance expenses (includes practice facility) have been estimated to be $500,000 in the first full year after acquisition (2007), growing at four percent per year to just under $585,000 by 2011. These expenses are intended to include all costs associated with the maintenance of the golf playing area, including a lease of maintenance equipment. Overall, golf course maintenance expenses are expected to conform to the following general schedule prepared by NGF Consulting. ... . ..NaiioJ;i-6oii'FoundallonConsuning;'OZ:' Winter Springs GC.'w,nter Sprlngs.Fiortda'::OAAFTREPORT:"27 r'\ Estimated Golf Course Maintenance Expense Winter Springs Golf Club. 2005 Salaries & W~9" Fu/f.'tii1l8'EmplOye""&S"-'-"""--'''''''' Course Superintendent 1 Asst Superintendenl@ $30,000 1 Irrigation Spec. I Mechanic @ $20.000 4 Crew Members @ $20,000 each Benefits & Taxes @ 25% i Part. Time Labor 1...f3,10oo ~q':l~.<<U?,QQ!hE,-......._.._ Total Salaries & Wages Utiifties Equipment Lease Seed, Sod & Sand (incl. Top-Dress program) I Supplies (Chemicals & Fertilizer) Repairs & Maintenance Fuel & Oil I-.M!llnlenance Administratl~'l........._... j Total Cou.... !'!~!nt8n~~~!..~~~."..~..... Source; NGF Consulting estlmale 2006 ~ ~o;;~~._. 30,000 20,000 80.000 45,000 55,000 ..................-.."'...."'...................1 $280,000: <...............-...j 20,000 i 60,000 i 50,000 50,000 15,000 15,000 10,QQ.Q_ $500,000 General and administrative expenses have been estimated to be $300,000 in 2007, growing at four percent per year to just over $350,000 by 2011. The general and administrative expenses have been estimated based on the operation of a high quality golf course. Overall, general and administrative expenses are expected 10 conform to the following general schedule prepared by NGF Consulting. r-_____.v___~,._.._._ I I I i ~~!.'!!.~.~!~.!~.._._.... I Full. Time Employees I Director of Golf/Head Golf Professional I 3 Assistant Golf Professionals @ $30,000 I Benefits & TaKes@25% I Part. Time Labor Ii Shop Clerks, starters, rangers, elc. . (10,000 hours @ $8.00Ihr.) I Advertising & Promotion 10,000 Insurance 10,000 I Supplies 10,000 L.Ml~9!"lIaneous ........__.._.._... . __~&Q9..... I Total Admlnjs!!,~~i.~.!.~~.~.!"_eral Expense _........__.__" $300,000 ....1 Source; NGF ~~~~~~~~~imate 2~........"... ...._..___.. ."'.."'_..._....J Administrative & General Expense 60,000 90,000 35,000 80,000 .. .......Niiiional GOlf' Founda'iio~"'consulting. Inc. - Winter Sprln9s GC. Winter sp;;;;gs;'FiOrldii-- DRAFT REPORT:'''28 Other Expenses Expenses associated directly with revenue centers such as mercha have been assumed based on historical patterns establish . Shop merchandise expenses (cost of goods sold) are merchandise sales revenue. An estimate of 35% is use and beverage sales in the snack bar. . Expenses associated with operating a fleet of 75t golf carts has been estimated based on an accepted industry estimate of roughly $565.67 per cart per yeer. This estimate was intended to Include all maintenance and operational expenses, and applies regardless of whether carts are purchased or leased by the golf course. The estimate increases by four percent each year. . In addition to cost of goodS sold, an additional $160,000 in fixed expenses are assumed for the clubhousel food and beverage operation. This figure is increased at four percent per year. . Maintenance and repair expenses in addition to the aforementioned normal maintenance may be necessary during the course of operating a top-quality golf facility. NGF Consulting has included a schedule for capital improvements of an 18-hole facility of $50,000 to $70.000 per year. This money can be spent each year, or saved as a reserve for major repairs in the future. This amount is consistent with expectations at golf courses nationwide. . In keeping with the conservative posture taken for this feasibility study, NGF Consulting has assumed an operations reserve contingency expense to account for any possible unforeseen expenses, and/or cover any annual revenue shortfall. This contingency has been estimated to befrve percant of all expenses, excluding cost of goods sold and the capital expense reserve. CASH FLOW STATEMENT NGF Consulting has utilized the previously mentioned assumptions to create the cash flow statements in the following exhibits. Each category of revenue has been listed separately, and an estimate of the total facility average revenue per round has been provided. All figures have been rounded to the nearest $100 for simplicity. Cash Flow Results The results of NGF Consulting's preliminary cash flow projection shows that the Winter Springs Golf Club can expect to generate approximately $1.136 million in gross operational revenue in the first full year after acquisition (2007), growing to $1.78 million by the fifth year of operation. Considering all preliminary expense estimates prepared by NGF Consulting for this study, total- operating losses the first two years will total about ;t$330,OOO. Annual profit available for capital investment reduction will be just over $90,000 by the fifth year of operation. Based on a preliminary capital cost reduction schedule prepared by NGF Consulting for this study, the newly acquired Winter Springs Golf Club would be able to eam enough in net income to cover a $1.2 million in debt for the acquisition and improvement of the facility. Even at this . U Natio.naJ Goif"FOundation con;;iijng--:~inc, ~.'winter Springs Gel Winter"Springs. Florida ~[iRAFT"'REPORT - 29 projected debt level it is expected that the facility would lose money for the fj operation, finally breaking even (after debt service) in the fifth year of 0 Consulting notes that the $1.2 million "warranted investment" for the estimated purchase price, excluding the estlmeted $650,00 the appropriate standard for the City of Winter Springs. Projected Cash Flow Analysi Winter Springs Golf Club 18.Hole Layout ANNUAL PASS/ACTIVITY LEVELS Golf Memberships _~~_._.__..__~OO8 -~!! Full Members 18 25 35 Walking Members Total Golf Members Rounds of Golf Annual Pass Rounds 2.120 3,000 3,800 4,400 4,800 18-H Winter WE & Hol. 7,000 7,200 7,400 7,500 7.600 9-H Winter WE & Hol. 1,000 1.200 1,400 1.600 1,800 18-H Summer WElHo!. ... Winter WD 5.000 5.600 6.000 6.300 6,500 9-H Summer WEIHol. + Winter WD 600 700 800 850 900 Twilight 4.000 5.000 5,200 5,400 5.500 Tournament Rounds 2.000 3.000 3.500 3.750 4,000 Discounts + Specials 7.500 9,000 10.000 10.500 11,000 Complimentary Total Rounds 32120 37 700 40600 SCHEDULE OF FEES AND AVERAGE REVENUES 2001 2008 2009 2010 2011 Member Fees Full Members $800 $824 $849 $874 $900 Walking Members $700 $721 $743 $765 $788 Green Fees 18-H Winter WE & Hol. $19.00 $19.57 $20.16 $20.76 $21.38 9-H Winter WE & Hol. $10.00 $10.30 $10.61 $10.93 $11.26 18-H Summer WElHol. ... Winter WD $11.00 $11.33 $11.67 $12.02 $12.38 9-H Summer WEIHol. ... Winter WD $8.00 $8.24 $8.49 $8.74 $9.00 Twilight $9.00 $9.27 $9.55 $9.83 $10.13 Tournament ROUnds $16.00 $16.48 $16.91 $17.48 $18.01 Discounts + Speclels $9.00 $9.27 $9.55 $9.83 $10.13 Complimentary $0.00 $0.00 $0.00 $0.00 $0.00 18-H Can Fee $16.00 $16.00 $16.50 $16.50 $17.00 9-H Cart Fee $10.00 $10.00 $10.50 $10.50 $11.00 $2.50 $2.58 $2.65 $2.73 $2.81 $10.00 $10.30 $10.61 $10.93 $11.26 $1.50 $2.25 $2.32 $2.39 $2.46 SO.50 $0.52 $0.53 $0.55 SO.56 -'~~Natio;;aiGoliFoui1dation co;;suiijng~I;;C: - Winter Springs Ge, Winter Spring'S;''Fiortda - DRAFT REPORT - 30 Projected Cash Flow Analysis Winter Springs Golf Clu 2007 2008 2011 REVENUES: Member Fees 538,900 $56.700 .300 $89,100 $100,200 Total Green Fees 338,300 401.700 445.400 478,300 510,500 Cart Fees 284.700 329,600 371,100 389,200 420,200 other Revenue 16,400 19,400 21,500 23,100 24,600 Driving Range 49,100 84,800 94.100 101,000 108.400 Shop Merchandise 81,800 97,100 107.700 115,600 124,100 Food and Beverage 327 200 388 300 430 700 462 200 496 300 TOTAL REVENUE ...~,1~,.~~L_l1.377.600 $1.544,800 $1.658J"~~....._._.~.i17'" SOO Total RevanueJRound $34.73 $36.54 $38.05 $39.21 $40.46 Total Golf RevanueIRound $20.23 $20.90 $21.94 $22.61 $23.38 Leu: Direct Costa Merchandise (75%) $61.350 $72,825 $80,775 $86,700 $93,075 Food & Beverage (35%) 114,520 135 905 150 745 161770 173.705 Total Direct Costs $175 870 $208,730 $231,520 $248470 $266.780 TOTAl NET REVENUES $980.530 $1.168.870 $1.313.280 $1.410.030 51.517.720 EXPENSES: Golf Course Maintenence $500,000 $520,000 $540,800 $562,432 $584,929 Goif Administration 300.000 312,000 324,480 337,459 350,958 Fixed Clubhouse & F&B 160.000 166,400 173,056 179,978 187,177 Occupancy 90,000 93,600 97,344 101,238 105,287 Cart Expense 50,000 52.000 54,080 56.243 58.493 Other 5.000 5.200 5.408 5,624 5,849 Capital Exp JReserve 50,000 50.000 60.000 60,000 70,000 Operations Reserve (5%) 55250 57,460 59,758 62 149 64 635 TOTAL EXPENSES $1.210 SO $1 256 660 $1 314 26 65123 $1 427328 NOI (Before Debt) ($249.720) ($87.790) ($1.648) $44.907 $90.392 WARRANTED INVESTMENT ANAL VSIS Supportable Debt at 6.5% for 30 years 1.25 Covera e $1,180.395 'NaiiC;na'iGoiiFoundalion consUiiiiig:inc.-=-Wlnter Springs GC. winter-Springs. Florida - DRAFfREPOR"T'=3\ SUPPORTABLE DEBT ANALYSIS Based on the above estimates, the warranted investment value of T is roughly $1.2 million given this stream of income. This value of the golf course to the City based on the cash flows operational configuration. This value could be more or less to their operational plan may be different. We also note that the cash flow projections used to estimate this figure are basad on the assumption that needed capital improvements totaling approximately $650,000 are made at the facility. as noted previously in this report. Given this, theto"l pun:hase price for the facility cannot exceed $550,000 and stili be comfortably supported by the golf course after the fifth year of City operation. Projected Net Cash Flow Winter Springs Golf Club @ $1 ,2 Million Debt 2007 2008 2009 2010 2011 TOTAL NET REVENUES $960,530 $1,168,870 $1,313.280 $1,410,030 $1,517,720 TOTAL EXPENSES $1 210250 $1 258.660 $1,314.926 $1 365123 $1,427,328 NOI (Before Debt) 1$249 7201 1$87 7901 1$1 6481 $44 807 $80 392 Debt Service 51.2 mm @ 6.5% for 30 years $91,893 $91,893 $91,893 $91,893 $91,893 After Debt Income (City support required) ($341,613) ($179.683) ($93,539) ($46,986) ($1.501) Cumulative Shortfall ($341.613) ($521,296) ($614,835) ($661,822) ($663.323) -- NallonalGOlf FoundaiionConsuiting, h'c~'winier Springs GC. Wirrt;;rSpnngs. Florida - DRAFTREPORT --32 Summary Financial Performance at Higher Debt Loads If the ultimate purchase price and/or improvement costs for the Win being higher than the $1.2 million threshold, it is likely that continuous support for the facility all through the early years after the five-year stabilization period. Assuming a total debt I the summary financials of the Winter Springs Golf Club will 10 Projected Net Cash Flow Winter Springs Golf Club@ $1.7 Million Debt 2007 2008 2009 TOTAL NET REVENUES $960,530 $1,188,870 $1,313,280 TOTAL EXPENSES NOI (Before Debt) Debt Service $1.7 mm @ 6.5% for 30 years $130,182 $130,182 $130,182 After Debt Income (City support required) ($379,902) ($217.972) ($131.828) .........J~.~!..~l!l9.~L...j~~~I,~!.~)lE~..l.?.Q!L J.~814,976) ($85.275) ..fl:!'!l~."-I~jY~~~..(;j.'1f~!1 2010 $1.410,030 $1,385123 $44 907 $130,182 $1,517,720 $1 427328 $90 392 $130.182 ($39.790) ($854,767) TOTAL NET REVENUES Projected Net Cash Flow Winter Springs Golf Club @ $2,2 Million Debt 2007 2008 2009 $960,530 $1,168,870 $1,313,280 TOTAL EXPENSES NOI (Before Debt) $1.210.250 1$249 7201 $1,314,926 1$1 646\ $1 427,328 $90392 $1.256,660 /$87 7901 Debt Service $2.2 mm @ 6.5% for 30 yeal'll $188,470 $188,470 S 168,470 After Oebllncome (City support required) ($256.260) ($170.117) ~rnlJl~!iy!il ShortfaIL._.m....mm.............. . ...............j~gl~.t!l9.l ($674,451) ($844.568) ($968.131) .._{ll,~6.21QL ($78.079) ($418.190) 2010 $1,410,030 $1,365. 123 $44 907 $168,410 ($123.564) 2011 $1,517,720 $188,410 ...... .NationaT(ioif,;;iOdatjc;~~C~.~sultingt Inc. - Winter'spnngs GC, Winter 'Sprl'ngs. Florid~":"DRAFT-REPORT - 33 LIMITING CONDITIONS The income estimates and warranted investment analysis presented been prepared based on existing and projected market cond facility and the intended segment of the golf market toward was paid to the reality of golf supply in the immediate local have been struggling to generate enough golf rounds to meet these estimates Include but are not limited to: t ular focus golf facilities ns. Proper uses of . Establishing reasonable parameters for value of the subject facility. . Determining an appropriate level of debt that the facility can support under City of Winter Springs operation. . Establishing the basis for financing determinations. . Providing guidelines for acqUisition cost determinations. NGF Consulting is confident that the stated financial projections and value estimates can be achieved at the subject facility. From a practical standpoint, those managing the facility will need to respond to variable market conditions as well as unforeseen maintenance needs. Due to the fact that these conditions are more likely to change as the course continues to mature, NGF Consulting has limited its projections to a five-year period. Nevertheless, we are confident that the facility will be able to continue to achieve similar results beyond the next five years of operation. , , "'Naiional GOlf" Found3iio;;consulting:Tnc~":'"Winter Springs Gc;"winter Springs. Florlda':"O'RAFT REPORT':J:i' Summary Statement In summary, NGF Consulting believes that there is demonst golf in the Winter Springs/Seminole County market. Howeve several existing golf facilities present in the market to serve competitive business situation for public golf courses. The e inter Springs GC is probably not at the quality level that would be necessary to achieve the projections made by NGF Consulting for this study, and therefore the course should be improved. Winter Springs' proximity to various key area roadways and the local resident markets should provide substantial support for the facility after acqUisition and conversion to a municipal golf course. The local residents appear to be interested in affordable golf. and we expect any new municipal golf course added in this market will have some form of annual pass or multi-user discount program. as well as organized league and player development programs. In all, these residents would become the core market for the long-term future of Winter Springs GC. The result of this situation is that Ihe Winter Springs GC, if acquired as expected, will be highly dependent on the facility's ability to create a good quality public golf experience at an affordable green fee level. This means that appropriate pricing. including a frequent user discount card. will be necessary for the new facility to distinguish itself and attract adequate play levels from all market segments. One significant target market segment is the beginner, female, and family/junior golf segment. which could contribute significant play to the proposed Winter Springs GC. NGF Consulting fully expects that well-designed golf courses with good management. expert maintenance, weil-organized promotion. and good customer service should be able to achieve the market projections made in this study indicating that the Winter Springs Golf Club should be able to support a total project investment of about $1.2 million to acquire AND renovate the facility. With favorable weather conditions. increased desire for new residents to take up the game of golf. and the continued increases in area tourism, the new Winter Springs golf course could even outperform the market project.ions made by NGF Consulting. This number was based primarily on a set of standard financing assumptions that mayor may not apply to Winter Springs City. Given this circumstance, NGF Consulting is projecting that the financial performance of the proposed new Winter Springs golf course should be sufficient to sustain the golf course operation and retire up to $1.2 million in capital costs. Even at the $1.2 million total investment level. NGF Consulting is projecting that the golf courses will lose money in the first few years after acquisition. This situation is not at all unusual for new municipal golf facilities built in the 1990's throughout the United States. "WNatlo(;at GojfFo~ndation"'Co'nsulting. Inc. - Winter Springs Gc:"Winter Springs. Florida - ORAFi'REPO-Rf"::'35 Appendix (TO BE INCLUDED IN FINAL REPORT) NaiionaiGotTF-oundatlOnCOnsutti;;g:i;;C:-:"Wlf1ler SpringS Gc:Wiiii;r"Springs, Florida-DRAFT REPORT - 36