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Chapter 1 Introduction to Sport Finance Chapter Overview I. Introduction II. What is finance? a. Money and capital markets b. Investments c. Financial management III. Five ways to finance the operation of a sport organization a. Debt b. Equity IV. […]

1 University of South Carolina College of Hospitality, Retail, and Sport Management Department of Sport and Entertainment Management SPTE 440 – 003 Sport & Entertainment Business and Finance I. COURSE MATERIALS AND GENERAL INFORMATION: Additional readings as posted on Blackboard […]

The Duke’s Sporting Goods Store Valuation Analysis as of December 31 of the Current Year Discounted Cash Flow Analysis $’s In Thousands Projected (a) FYE FYE FYE Fiscal Year Ending FYE FYE FYE Terminal CY-3 CY-2 CY-1 Current Year CY+1 […]

THIS CASE IS BASED ON VALUING THE SILNA’S SHARES AS OF THE NEW 2007 TELEVISION DEAL. $s in thousands Season Season Season Season Season Season Season Season Season Terminal 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 Year Revenue […]

Chapter 10 Valuation Go to the Chapter 10 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheets and other resources that accompany this chapter’s material. Chapter Overview I. Introduction II. Fair market value a. […]

The Duke’s Sporting Goods Store Valuation Analysis as of December 31 of the Current Year Discounted Cash Flow Analysis $’s In Thousands Projected (a) FYE FYE FYE Fiscal Year Ending FYE FYE FYE Terminal CY-3 CY-2 CY-1 Current Year CY+1 […]

Chapter 11 Feasibility Studies Go to the Chapter 11 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheets that accompany this chapter’s material. Chapter Overview I. Introduction II. Feasibility studies defined a. Phases of […]

Team Year Attendance Games Average Wins Wins_1 Population Stadyear StadAge Bakersfield 2005 76738 69 1112 68 59 308392 1941 64 High Desert 2005 118387 69 1715 75 49 98662 1991 14 Inland Empire 2005 210114 70 3001 58 77 198985 […]

Chapter 12 Economic Impact Analysis Go to the Chapter 12 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheets that accompany the material in this chapter. Chapter Overview I. Introduction II. Setting the parameters […]

Column A Survey Number This records the survey number that should also be written on the survey at the corner to enable the analyst to go back and check something if need be. Column B Attend 18-24 1 25-34 2 […]

Chapter 13 Public Sector Sport Go to the Chapter 13 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheet that accompanies this chapter’s material. Chapter Overview I. Introduction II. Financial management trends in public […]

Problem 2 NAV = $725,000,000.00 Tax Rate = 0.00213534 Mills = 2.13533968 Problem 3 Assessed Value of Property = $15,000 Property Tax Increase $32.03

Traditional Gifts Table for Basketball Scholarship Campaign Gift Amount Prospects Needed Gifts Needed Cumulative Total % of Goal 1,080,000$ 3 1 1,080,000$ 10% 540,000$ 6 2 2,160,000$ 20% 270,000$ 12 4 3,240,000$ 30% 135,000$ 24 8 4,320,000$ 40% 67,500$ 48 […]

Chapter 14 College Athletics Go to the Chapter 14 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheet that accompanies this chapter’s material. Chapter Overview I. Introduction II. Financial status of intercollegiate athletics a. […]

Chapter 15 Professional Sport Chapter Overview I. Introduction II. League structures a. Franchisee/franchisor structure i. Role of the commissioner ii. Role of the league owners b. Single-entity structure III. Ownership rules and policies and league finances IV. Competitive balance a. […]

Chapter 2 Analyzing Financial Statements and Ratios Chapter Overview I. Introduction II. Accounting basics III. Financial statements a. The balance sheet b. The income statement c. The statement of cash flows IV. Financial ratios a. Liquidity i. Current ratio ii. […]

Chapter 3 Risk Chapter Overview I. Introduction a. Definition of risk II. Relationship between rate of return and risk a. Rate of return b. Dollar return c. Volatility III. Measuring risk a. Level of risk iii. Liquidity premium iv. Maturity […]

Chapter 4 Time Value of Money Chapter Overview I. Introduction II. Inflation a. Inflation rate b. Consumer price index c. Rates of inflation (exhibits) III. Risk a. Deferred salaries: Team and player risk b. Policies on deferred salaries IV. Future […]

Chapter 5 Introduction to Financial Management Chapter Overview I. Introduction II. Economic principles a. Demand, scarcity, surplus and price b. Microeconomics versus macroeconomics c. Wealth maximization/profits i. Accounting profit ii. Economic profit iii. Opportunity costs III. Business types a. Government-operated […]

2016 2015 Assets: Cash 1,143,606.23$ 1,233,000.67$ Accounts Receivable 13,000.00$ 8,000.00$ Total Current Assets 1,156,606.23$ 1,241,000.67$ Franchise Value, net Amortization 866,666.67$ 933,333.33$ Equipment 300,000.00$ 250,000.00$ Accumulated Depreciation (110,000.00)$ (50,000.00)$ Total Assets 2,213,272.90$ 2,374,334.00$ Liablilities: Accounts Payable 280,000.00$ 100,000.00$ Total Current Liabilities […]

2015 2016 Revenues: Rent from Sports Teams 465,000$ 490,575$ Rent from Events 729,000$ 769,095$ Equipment Rent 27,600$ 29,118$ Concessions (Gross) 2,512,000$ 2,612,480$ Merchandise (Gross) 244,600$ 244,600$ Advertising and Sponsorships 580,400$ 580,400$ Naming Rights 327,000$ 327,000$ Box Office 150,560$ 147,097$ Suite […]

2016 2015 Assets: Cash 1,233,000.67$ Accounts Receivable 8,000.00$ Total Current Assets 1,241,000.67$ Franchise Value, net Amortization 933,333.33$ Equipment 250,000.00$ Accumulated Depreciation (50,000.00)$ Total Assets 2,374,334.00$ Liablilities: Accounts Payable 100,000.00$ Total Current Liabilities 100,000.00$ Long Term Debt 884,447.00$ Total Liabilities 984,447.00$ […]

Chapter 6 Budgeting Go to the Chapter 6 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheets that accompany the material in this chapter. Chapter Overview I. Introduction II. What is a budget? a. […]

Chapter 7 Debt and Equity Financing Go to the Chapter 7 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheets that accompany the material in this chapter. Chapter Overview I. Required rate of return […]

NewFangled Sports Products, Inc. Valuation of Stock Value of Stock Based on Dividend Payments Projected FYE FYE FYE FYE FYE Terminal Current Year CY+1 CY+2 CY+3 CY+4 Year Expected Dividend Payment Per Share $1.00 $1.10 $1.15 $1.20 $1.30 $1.40 Discount […]

Athens City Wave Pool The City of Athens plans to construct a wave pool for the community as an innovative alternative to the traditional lap pool. Research has shown that people enjoy playing in the water, rather than just swimming […]

The Best Option: A Combination Revenue Bond at 2.7 million and Addditional Sources of Funding Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Year 11 Year 12 Year […]

Period CF Cumul. CF PVIF@11.0% DCF CDCF 0 (65,125.00)$ (65,125.00)$ 1.0000 (65,125.0000)$ (65,125.00)$ 1 13,000.00$ (52,125.00)$ 0.9009 11,711.7117$ (53,413.29)$ 2 13,000.00$ (39,125.00)$ 0.8116 10,551.0916$ (42,862.20)$ 3 13,000.00$ (26,125.00)$ 0.7312 9,505.4880$ (33,356.71)$ 4 13,000.00$ (13,125.00)$ 0.6587 8,563.5027$ (24,793.21)$ 5 13,000.00$ (125.00)$ […]

Athens Wave Pool Introduction: A New Wave Pool Explored Athens County Parks and Recreation District currently faces significant problems from an antiquated pool and increasing cost of operation. The Recreation District is investigating the replacement of the facility in order […]

Chapter 8 Capital Budgeting Go to the Chapter 8 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheets and other resources that accompany this chapter’s material. Chapter Overview I. Introduction II. Defining capital budgeting […]

MTB PROPOSED PLAN YEAR –> 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ∆ Revenue $1,510,056.50 $658,984.00 $658,984.00 $658,984.00 $658,984.00 $658,984.00 $658,984.00 $658,984.00 $658,984.00 $658,984.00 $658,984.00 $658,984.00 $658,984.00 […]

Period Cash Flows Cumulative Cash Flows PVIF@8.75% Discounted Cash Flows Cumulative Discounted Cash Flows 0 (15,000,000.00)$ (15,000,000.00)$ 1.0000 (15,000,000.00)$ (15,000,000.00)$ 1 1,500,000.00$ (13,500,000.00)$ 0.9195 1,379,310.34$ (13,620,689.66)$ 2 1,530,000.00$ (11,970,000.00)$ 0.8456 1,293,697.98$ (12,326,991.68)$ 17 2,252,324.84$ 11,293,148.26$ 0.2403 541,169.75$ (2,018,347.48)$ 18 2,297,371.34$ […]

Additional Sidebar Down Under Stadium Redevelopment: The Adelaide Oval, a Design and Economic Success By David Cooke, Practice Director and Architect The Adelaide Oval, located in the iconic Parklands of the City of Adelaide, South Australia, is a venue with […]

FY2009/10 Approved Budget 178 FY2009/10 Approved Budget 179 DESCRIPTION The Human Resources Department is responsible for attracting, retaining and developing a highly qualified and diverse City workforce and implementing organizational improvements. In addition to overall Human Resources administration, Human Resources […]

FY2009/10 Approved Budget 78 APPROPRIATION LIMIT (Section 1) 2005/06 2006/07 2007/08 2008/09 2009/10 Prior year limit $465,526 $488,122 $513,592 $542,728 $573,426 Non-proceeds of tax revenue ($185,589) ($180,865) ($206,297) ($216,785) ($186,786) General obligation debt svcs $0 $0 $0 $0 $6 Unfunded […]

COUNTY OF SACRAMENTO STATE OF CALIFORNIA FOR THE FISCAL YEAR ENDED JUNE 30, 2009 DAVE IRISH DIRECTOR OF FINANCE COUNTY OF SACRAMENTO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2009 Table of Contents TABLE OF CONTENTS…………………………………………………………………………………………………………………………………………………………. […]

FY2009/10 Approved Budget 18 Department Budget Reduction FY2008/09 Budget Reduction FY2009/10 Cumulative Reductions Mayor & Council 394,805 266,809 661,614 City Treasurer 416,637 468,140 884,777 Code Enforcement 1,243,800 1,720,716 2,964,516 C C & L 823,000 1,355,363 2,178,363 Community Development 882,603 2,610,825 […]

xix COUNTY OF SACRAMENTO LIST OF PUBLIC OFFICIALS JUNE 30, 2009 ELECTED: Board of Supervisors: Roger Dickinson District 1 Jimmie Yee District 2 Susan Peters District 3 Roberta MacGlashan District 4 Don Nottoli District 5 APPOINTED: Terry Schutten (Retired December […]

FY2009/10 Approved Budget 98 FY2009/10 Approved Budget 99 DESCRIPTION The Mayor and City Council consists of a Mayor and eight Councilmembers, and acts as the policy- APPROVED BUDGET/STAFFING CHANGES Organizational Changes  Transferred the Office of the City Auditor, including […]

FY2009/10 Approved Budget 218 FY2009/10 Approved Budget 219 DESCRIPTION The Police Department’s mission is to work in partnership with the community to protect life and property, solve neighborhood problems, and enhance the quality of life in the City of Sacramento. […]

FY2009/10 Approved Budget 298 FY2009/10 Approved Budget 299 29 SECTION – 29 GLOSSARY FY2009/10 Approved Budget 300 FY2009/10 Approved Budget 301 GLOSSARY Account – The primary accounting field in the budget used to describe the type of the financial transaction […]

FY2009/10 Approved Budget 2009/10 Proposed 2010/11 2011/12 2012/13 2013/14 Budget Estimate Estimate Estimate Estimate REVENUE Berth Rentals 1,810 2,027 2,696 2,858 3,029 Interest 18 20 23 24 25 Gas and Oil Sales 250 250 300 300 300 Miscellaneous 78 26 […]

COUNTY OF SACRAMENTO NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2009 (amounts expressed in thousands) note include a variable interest rate, adjusted on a quarterly basis, equal to the rate of interest on the Constant Maturity […]

COUNTY OF SACRAMENTO NONMAJOR GOVERNMENTAL FUNDS – DEBT SERVICE FUNDS COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2009 (amounts expressed in thousands) Sacramento Pension Tobacco Count y P ublic Page 2 […]

Chapter 9 Facility Financing Go to the Chapter 9 folder in the Additional Instructor Resources & Solutions folder to find the Excel spread sheets and other resources that accompany the material in this chapter. Chapter Overview I. Introduction II. Reasons […]

COUNTY OF SACRAMENTO NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2009 (amounts expressed in thousands) NOTE 15 – COMMITMENTS The County has entered into several agreements related to the construction of capital projects, the expansion of […]

Brown2e_Ch09 Spread Sheets.xls Amortization Table A simple amortization table covering 300 payment periods of a loan. 1) To use the table, simply change any of the values in the “inital data” area of the worksheet. 2) To print the table, […]

COUNTY OF SACRAMENTO NONMAJOR GOVERNMENTAL FUNDS – CAPITAL PROJECTS FUNDS COMBINING BALANCE SHEET JUNE 30, 2009 (amounts expressed in thousands) Page 3 of 3 Sacramento County Parks Count y Landscape Metro Air Park North Vineyard CFD – No. Maintenance CFD […]

FY2009/10 Approved Budget 238 FY2009/10 Approved Budget 239 26 SECTION – 26 NON-DEPARTMENT FY2009/10 Approved Budget 240 FY2009/10 Approved Budget 241 DEBT SERVICE FY2009/10 Approved Budget 242 FY2009/10 Approved Budget 243 DESCRIPTION The Debt Service Program finances the cost of […]

FY2009/10 Approved Budget  Assist the City Manager, City Council, and City departments with capital project financing, debt management, and long-term asset acquisition. Revenue  Coordinate billing and collection of major taxes, fees, and citations citywide.  Audit and enforce […]

CALIFORNIA STATE BOARD OF EQUALIZATION BOARD MEMBERS BETTY T. YEE First District San Francisco MICHELLE STEEL Third District Rolling Hills Estates JEROME E. HORTON Fourth District Los Angeles JOHN CHIANG State Controller California City and County Sales and Use Tax […]

COUNTY OF SACRAMENTO GENERAL GOVERNMENTAL TAX REVENUES BY SOURCE FISCAL YEARS 1999-00 THROUGH 2008-09 (modified accrual basis) (amounts expressed in thousands) Fiscal Year Property Tax Sales/Use Tax Transient T ax Total 1999-00 196,689 $ 82,992 6,977 286,658 2004-05 356,956 52,717 […]

COUNTY OF SACRAMENTO NORTH VINEYARD SSP CFD CAPITAL PROJECTS FUND SCHEDULE OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 (amounts expressed in thousands) Revenues: Use of money and property Charges for sales and services […]

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FY2009/10 Approved Budget 138 FY2009/10 Approved Budget 139 DESCRIPTION The Convention, Culture and Leisure Department is comprised of the following operations:  Sacramento Convention Center Complex  Capital City Golf  Sacramento Marina  Sacramento Zoo These operations are supported […]

COUNTY OF SACRAMENTO NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2009 (amounts expressed in thousands) The net change in fund balances for governmental funds, $(211,140), differs from the change in net assets for governmental activities, $(187,438) […]

COUNTY OF SACRAMENTO NOTES TO BASIC FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2009 (amounts expressed in thousands) A portion of OPEB liabilities and compensated absences is accounted for in accrued liabilities in the Government-wide Statement of Net Assets […]

FY2009/10 Approved Budget 198  Continuing to improve access to information and resources that support the community.  Facilitating and mediating neighborhood problem-solving and capacity-building.  Improving community outreach and mobilization. APPROVED BUDGET/STAFFING CHANGES Service Level Impacts The Neighborhood Services […]

FY2009/10 Approved Budget 58 Structure The City uses fund accounting to assure and demonstrate compliance with finance-related legal requirements. A fund is defined as a separate accounting entity with a self-balancing set of accounts 1. Governmental Funds  Account for […]

Fiscal Year 2009/10 City of Sacramento APPROVED BUDGET APPROVED CITY OF SACRAMENTO FISCAL YEAR 2009/10 BUDGET KEVIN JOHNSON Mayor RAYMOND L. TRETHEWAY III LAUREN R. HAMMOND Councilmember, District 1 Vice Mayor, District 5 SANDY SHEEDY KEVIN McCARTY Councilmember, District 2 […]

COUNTY OF SACRAMENTO PROPRIETARY FUNDS STATEMENT OF NET ASSETS JUNE 30, 2009 (amounts expressed in thousands) Page 2 of 2 Busi ness–type Activiti es – Enterprise Funds Gover nme ntal Water Nonmaj or Act ivities-Internal Airport Solid Waste Agency Enterprise […]

COUNTY OF SACRAMENTO TRANSIENT-OCCUPANCY TAX SPECIAL REVENUE FUND SCHEDULE OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL FOR THE YEAR ENDED JUNE 30, 2009 (amounts expressed in thousands) Revenues: Taxes Original Budget Final Budget 6,300 $ 5,700 Actual 5,311 Variance with […]

COUNTY OF SACRAMENTO AGENCY FUNDS COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES FOR THE YEAR ENDED JUNE 30, 2009 (amounts expressed in thousands) Page 1 of 3 Balance June 30, 2008 Additions Deductions Balance June 30, 2009 Law Enforcement […]

FY2009/10 Approved Budget 118 Division Budget Summary Staffing Levels FY2009/10 Approved Budget 119 9 SECTION – 9 CITY TREASURER To provide Banking, Investment, and Debt Financing services for and to protect the fiscal integrity of the City of Sacramento. FY2009/10 […]

The current year excess (deficiency) of revenues and other financing sources over (under) expenditures and other financing sources (uses) is presented below: Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds (amounts expressed in thousands) Major Funds Nonmajor […]

FY2009/10 Approved Budget General Services FY2008/09 FY2009/10 Funded Funded Amended Approved Change Accounting Clerk II 3.00 2.00 (1.00) Accounting Technician 4.00 3.00 (1.00) Administrative Analyst 5.00 4.00 (1.00) Administrative Officer 2.00 1.00 (1.00) Administrative Technician 5.00 3.00 (2.00) Animal Care […]

Cities, Counties, and Tax Rates Keddie 8.25% Plumas Keeler 8.75% Inyo Keene 8.25% Kern Kelsey 8.25% El Dorado Kelseyville 8.25% Lake Kelso 8.75% San Bernardino La Habra* 9.25% Orange La Honda 9.25% San Mateo La Jolla (San Diego*) 8.75% San […]

330 331 332 333 334 335 336 337 338 339 •฀ The฀City฀of฀Sacramento฀was฀founded฀in฀1849฀and฀ is฀the฀oldest฀incorporated฀city฀in฀California. •฀ In฀1920,฀city฀voters฀adopted฀a฀Charter฀(municipal฀ constitution)฀and฀a฀City฀Council/City฀Manager฀ form฀of฀government. •฀ The฀City฀is฀divided฀into฀eight฀districts. •฀ Elected฀members฀of฀the฀City฀Council฀serve฀a฀฀ four-year฀term. SANdy฀SHEEdy Councilmember, District 2 STEVE฀COHN Councilmember, District 3 •฀ The฀Mayor฀is฀elected฀by฀all฀voters฀in฀the฀City.฀In฀ 2002,฀voters฀approved฀a฀measure฀for฀the฀Mayor฀ to฀serve฀full-time.฀All฀other฀Councilmembers฀are฀ elected฀by฀district฀and฀serve฀part-time. •฀ The฀Mayor฀and฀other฀Councilmembers฀have฀an฀ equal฀vote฀in฀all฀matters. •฀ The฀City฀of฀Sacramento฀currently฀encompasses฀ […]

FY2009/10 Approved Budget 258 FY2009/10 Approved Budget 259 Project Number Project Name Existing Budget Available Budget FY2009/10 Budget $ 2,000 I22200100 N. Natomas Administrative Control $ 5,509,000 $ 148,529 $ 496,540 I22200700 TMA Shuttle $ 960,000 $ 96,000 $ 96,000 […]