2025-2026 Parks Tacoma Budget

OPERATING & CAPITAL BUDGET

Fiscal Years January 1, 2025-December 31, 2026

2025-2026 Biennium Operating & Capital Budget

Metropolitan Park District of Tacoma

Established in 1907, by a vote of the people as a special purpose district responsible for parks and recreation programs. The District’s jurisdiction includes the City of Tacoma, the areas of Browns Point and Dash Point, and Northwest Trek Wildlife Park in Eatonville.

The District is governed by a five member Board of Park Commissioners who are elected by voters in Tacoma and parts of unincorporated Browns Point and Dash Point to serve six-year terms. The Executive Director is appointed by the Park Board as the agency’s chief executive officer who in turn appoints the organization’s Directors and Officers.

Submitted

by

Shon Sylvia, Executive Director

Metropolitan Park District of Tacoma 4702 South 19th Street Tacoma, Washington 98405-1175

EVERYDAY ESCAPES FOR EVERYONE

Parks & recreation – at the heart of our community’s well-being

The 2025-2026 biennium provides a remarkable opportunity to advance our strategic vision for Tacoma as a “City in a Park.”

Over the past two years, our staff have worked closely with our community to better understand its needs and values. Insights gained through this engagement have affirmed a shared public belief. Our parks and community spaces are essential as everyday escapes contributing to the physical, mental, environmental and economic well-being of those who call Tacoma home.

As a result of this engagement, we adopted our 2024-2030 System and Strategic Plan last fall. Thousands of community members participated in workshops, focus groups, Co-create to Recreate events, surveys and online forums, all of which helped shape the vision for our operating and capital plans for the next six years.

Coupled with adoption of our 2024 ADA Transition Plan update, and our Climate Action Plan slated for adoption in early 2025, the System and Strategic Plan provides a clear path forward to address priorities our community identified. Programs, services and spaces reflected in the recommended 2025-2026 budget were developed based on the priorities which emerged through our engagement processes and are centered around four themes:

• People: Creating a sense of belonging and cultural alignment through intentional engagement and workforce diversity that reflects the community we serve.

• Programs: Defining core services and strategic collaborations that expand access to opportunities through facilitative programming.

• Places: Establishing parks and recreation spaces as the community’s “third space” for gathering after home and work.

• Pathways: Expanding trails by creating pathways to parks and throughout the city, integrating green infrastructure and enhancing pedestrian and non-motorized mobility and safety as part of our public rights-of-way.

The next two years will bring meaningful initiatives to help us achieve our strategic goals. Our efforts will uplift underserved communities, especially our youth, as we ensure equitable access to opportunities supporting the physical, social and emotional well-being of every child in our community. This work spans our partnerships in our community’s Whole Child initiative through Beyond the Bell and Club B, as well as capital investments ensuring children and their families have safe access to parks within a 10-minute walk from their homes and safe affordable spaces to be with friends on weekends and during the summer.

Our entire Parks Tacoma team is excited for the opportunities that lie ahead, working alongside our community partners to serve the needs of those who live, work and play here.

Shon Sylvia Executive Director

Commissioners at time of budget adoption

Board of Park Commissioners

Expiration of Term

Andrea Smith President December 31, 2029

Aaron Pointer Clerk December 31, 2025

Tim Reid Commissioner December 31, 2025

Rosie Ayala Commissioner December 31, 2027

Matt Mauer Commissioner December 31, 2029

Executive Leadership

Shon Sylvia Executive Director

Jennifer Bowman

Executive & Board Administrative Assistant

Mark Knowlden Interim Parks & Recreation Director

Hollie Rogge Deputy Director, Community Parks & Recreation Programs

Joe Brady Deputy Director, Regional Parks & Attractions

Alan Varsik Director of Zoological & Environmental Education

Rick Dietz Deputy Director, Northwest Trek Wildlife Park

Sarah Oliver Deputy Director, Point Defiance Zoo & Aquarium

Deborah Russell Director of Business Administration & Planning

Tania Wink Chief Financial & Administrative Officer

Marty Stump Chief Planning Officer

Sandra Eliason Chief Marketing & Communications Officer

Norinda Rosario Yancey Equity Officer

Hunter George Policy & Government Affairs Officer

Front row: Tim Reid, Andrea Smith, Aaron Pointer. Back row: Rosie Ayala, Matt Mauer

District Overview

2024-2030 SYSTEM & STRATEGIC PLAN

Vision informed by community voice

In fall of 2024, Parks Tacoma adopted its updated long-range plan providing clear direction and focus for the next six years. The development of the plan was deeply informed by community voice. Thousands of community members actively participated through workshops, focus groups, Co-create to Recreate events, surveys, and interactive online platforms, offering valuable insights into community priorities across four key themes for their parks and recreation system. These themes are cornerstones of the recommended 2025-2026 Parks Tacoma Budget and priorities of focus for our biennial work plans.

People - Cultural Alignment

When individuals see themselves in the spaces and organizations that serve them, it fosters a sense of belonging and strengthens their connection to the environment and community. Serving a diverse comunity means ensuring that everyone has opportunity to be respresented and included in both the programming and

physical spaces of our parks, recreation areas and zoos. This involves not only offering diverse cultural and recreational opportunities, but also reflecting the community’s identity in staff, leadership and decision-making processes. Ensuring accessibility, understanding cultural nuances and providing inclusive programming are essential to making everyone feel welcome.

Public engagement is essential to ensure capital investments align with the needs of the broader community. By actively involving community members, especially youth, in the decision-making process, we can create spaces, programs and infrastructure that truly reflect the values and priorities of the people we serve. Youth voices can offer valuable perspectives on the types of spaces and activities that will shape their future, from recreation to environmental stewardship. Their input can help steer investments in ways that are both relevant to meeting their current and future needs, sustainably ensuring these spaces remain dynamic and engaging for generations to come..

Program - Defining Core Services & Strategic Collaboration

Parks Tacoma provides essential core services and, through strategic partnerships, we are able to expand our offerings, delivering additional resources to better meet the diverse needs and interests of our community. To meet our community’s expectations for affordable, diverse recreational opportunities, our staff must help facilitate programming experiences led by others within the community spaces we steward. These can include workshops, social events, skill-building opportunities, recreational and sports activities or mentorship and peer support programs in which subject matter experts help participants explore areas of interest as part of their personal growth, development, and overall well-being.

Place - Parks & Recreation Spaces are ‘Third Space’ of Choice

Establishing our public spaces as the “third space” (following home and work) that people gravitate toward as a prefered location for community gathering faces some challenges. One such challenge is the issue of geographic proximity, which is essential for walkability, but does not guarantee accessibility. Additionally, a populationbased service standard alone may not effectively address community needs. Safe routes to these spaces are just as important as the quality of experiences available at the destination. Addressing these challenges is essential for community to adopt a feeling of ownership for their local parks.

We recognize that more public gathering spaces are needed to foster human connections, reduce isolation and cultivate unity within our community.

Pathways - Mobilization for Connectedness in Community and the Natural World

To help address our community’s need for equitable distribution of accessible natural environments and outdoor recreation spaces, we have the opportunity to transform our streets and rights-of-way—our most abundant public spaces—into assets that serve a greater array of community uses, rather than simply the transportation of motorized vehicles. By strengthening these citywide corridors with tree canopies and safe walking routes, our community’s

transportation network can be leveraged to serve mobility needs, while supporting community well-being by enhancing wildlife habitat, biodiversity and climate resiliency.

The 2024-2030 System & Strategic Plan is available for online review in the “About” section of our website: ParksTacoma.gov.

SYSTEM AT A GLANCE

Alderwood Park

Baltimore Park

Browns Point Lighthouse Park

Browns Point Playfield

Catherine Ushka’s Gas Station Park

Catherine Ursich Park

Center at Norpoint Norpoint Pool

Charlotte’s Blueberry Park

China Lake Park

Chinese Reconciliation Park

Cloverdale Park

Cummings Park

Dash Point Park & Pier

DeLong Park

Dickman Mill Park

Eastside Community Center Eastside Pool

Edna Travis Park

Fern Hill Park

Ferry Park

Frank Alling Park

Garfield Park

George B. Kandle Playfield Kandle Pool

Hamilton Park

Heidelberg/Davis Park

Helen B. Stafford Community Schoolyard

Mann Community Schoolyard (Coming Soon)

Iriving Park

Jack Hyde Park at Commencement Bay

Jane Clark Park

Jefferson Park

Jennie Reed Community Schoolyard

Jerry Meeker Memorial

Judge Jack Tanner Park

Julia’s Gulch

Larchmont Community Schoolyard (Coming Soon)

Les Davis Pier

Lincoln Heights Park

Lincoln Park / Eldridge Playfield Lots for Tots

Manitou Park

Marcus Whitman Community Schoolyard (Coming Soon)

McKinley Park

Meadow Park Golf Course

Melanie Jan LaPlant Dressel Park

Parks Tacoma Headquarters

Neighbors Park

Town Park Optimist Park

Peck Community Sports Park

People’s Community Center

People’s Pool

People’s Park

Point Defiance Park

Dune Peninsula at Point Defiance Park

Nisqually Living History Museum Point Defiance Lodge

Point Defiance Marina

Point Defiance Pagoda

Point Defiance Zoo & Aquarium

Wilson Way Pedestrian Bridge

Portland Avenue Park

Puget Park

Rogers Playfield

Roosevelt Park

Ruston Way

Ryan’s Park

Sawyer Tot Lot

Senator Rosa Franklin Park

Sheridan Park

South End Recreation & Adventure (SERA) Campus

South Park

Playfield

Park

Titlow Park

Titlow Lodge

Vassault Park

Verlo Playfield

Wapato Hills Park / Skip and Laura Vaughn Playground

Wapato Park

Wapato Park Pavilion

Wright Park

W.W. Seymour Botanical Conservatory

Schoolyard

Center

Dog Park Park & Natural Area

Sprayground

Horace

Oakland/Madrona Park

Wright Park

Executive Director Parks & Recreation

Adminstration & Planning

Regional Parks & Attractions

• Regional Parks Maintenance & Urban Forestry

• Regional Attractions & Programs

• Meadow Park Golf Course

Community & Neighborhood Parks

• Community Parks Maintenance & Horticulture

• Community Programs & Youth Services

• Community Centers & Aquatics

Administration & Support Services

• Marketing & Communications

• Business Operations

• Facilities & Asset Management

Capital Planning & Asset Management

•Long-Range & Strategic Planning

• Capital Development & Major Maintenance

• Sustainability & Asset Management

Finance & Business Operations

• Budget & Finance Management

• Information Technology & Customer Relationship Management

•Human Resources & Risk Management

Marketing & Communications

• Communications & Public Engagement

• Marketing & Digital Media

• Corporate Relations & Revenue Development

• Zoological Conservation/ Animal Welfare

• Environmental Education

• Veterinarian Services

• Maintenance/Horticulture

• Zoological Conservation/ Animal Welfare

•Environmental Education

• Veterinarian Services

•Maintenance/Horticulture

Administration & Support Services

• Marketing & Communications

• Business Operations

• Facilities & Asset Management

Office of the Executive Director

• Board & Governance/ Direction

•Policy & Governmental Relations

• Diversity, Equity, Access & Inclusion

•Contracted General Counsel

Northwest Trek Wildlife Park

Tacoma Parks Foundation

The Zoo Society

Fort Nisqually Foundation

Northwest Trek Foundation

W.W. Seymour Botanical Conservatory Foundation

CAREER PERSONNEL SUMMARY

In addition to the career positions shown below, the District employs, on average, over six hundred (600) part-time workers throughout the year. While some of the part-time positions are used year-round, the majority are seasonal in nature to supplement the full-time work force during the busy seasons.

The District is adding critical positions to ensure effective implementation of the strategic and capital improvement plans, to execute value-add programming and service delivery, and to provide effective maintenance of new and existing assets. The following table illustrates the total full-time career positions for the last biennium and the upcoming biennium:

ORGANIZATIONAL & INDUSTRY GUIDANCE

Organizational Plans and Community Input

Parks Tacoma’s Long Range Plans

• System and Strategic Plan (2024-2030)

• Americans with Disabilities Act (ADA) Transition Plan Update

• Draft Climate Action Plan (2024) Advisory Councils

• Active Lifestyles & Community Wellness

• Business & Responsive Agency

• Arts & Heritage

• Nature & Environment

Agency Accreditations

Parks Tacoma is one of only three park and recreation agencies in Washington and 197 nationwide to earn CAPRA accreditation.

CAPRA is the only national accreditation of park and recreation agencies and is a valuable measure of an agency’s overall quality of operation, management, and service to the community. Agencies undergo a rigorous accreditation process every five years.

Parks Tacoma has been CAPRA accredited since 2014.

Non-Profit Funding Partners

Engagement

• Capital Improvement Planning Workshops

• Co-Create to Recreate

• Community Center Participatory Budgets

• Park Spotlight Events

• Budget Workshops

AZA-accredited zoos and aquariums are constantly evolving and standards are continuously being raised. Our zoos and aquariums must keep up with these changes to remain AZA-accredited and we go through a rigorous accreditation process every five years to affirm this commitment.

Our zoos and aquariums have been continuously accredited by AZA for well-over a quarter-century—Point Defiance Zoo & Aquarium since 1983 and Northwest Trek Wildlife Park since 1985.

Fort Nisqually Living History Museum is one of ten history museums in Washington State that is fully accredited by the national American Alliance of Museums (AAM). Since 1906, AAM has provided advocacy, developed standards and promoted best industry practices. The Alliance accredits museum institutions for tenyear periods.

AAM accreditation in 2019 brought recognition to Fort Nisqually for its commitment to excellence, accountability, high professional standards and continued institutional improvement.

Agency Budget & Department Highlights

BUDGET INTRODUCTION

A budget is often viewed as a set of numbers outlining available resources and how they will be used, yet its true value lies in understanding the goals, priorities and planned actions that guide those numbers. Parks Tacoma Tacoma’s 2025–2026 Biennial Budget serves as a roadmap for operations and resource management over the next two years.

The budget encompasses both operating and capital expenditures, with each department responsible for adhering to approved spending limits and managing operations efficiently.

Balancing the community’s needs with the fiscal challenges and economic uncertainties is a key priority. The adopted budget is designed to address ongoing trends while remaining flexible enough to adapt to changing conditions. It also includes several fund types, ensuring a comprehensive approach to managing resources effectively.

General Fund

The General Fund is used to account for all financial transactions and resources except those required to be accounted for in another fund. Revenues are derived primarily from property taxes and charges for services (also referenced as earned revenue). A portion of the fund’s revenues are transferred to the Internal Service Funds to help finance the purchases and debt for fleet vehicles and equipment, medical self-insurance, and property/liability claims insurance.

Priority for funding was given to those budget initiatives that maintain and support the level of service provided in the 2023-2024 biennium, including increasing funds for full-

time, part-time and seasonal staff wages, as well as benefits and funding for increased costs of goods and services.

Fund Balance

The District adheres to generally accepted accounting principles (GAAP) for governmental accounting, which includes specific guidance for reporting fund balance in accordance with the Governmental Accounting Standards Board (GASB) standards. The District follows these principles to ensure transparency, accountability and accurate financial reporting.

Parks Tacoma has adopted a Comprehensive Financial Management Policy which effectively manages the cost of government and financial risks through sound business practices. The three main principles of this policy include: 1) revenues will be budgeted in a conservative manner, while expenditures are budgeted to include all normally foreseeable costs; 2) revenues should be forecasted to exclude one-time available resources and to consider current market rate factors and competition, while expenditure forecasts should include inflationary factors; and 3) a fund balance of 5-10% of biennial expenditures should be maintained. The fund balance represents the difference between a fund’s assets and liabilities at a specific point in time. This level enables the District to continue providing essential services should the economy confront an economic downturn.

Enterprise Funds

Enterprise Funds highlight funds that must operate as an independent business, collecting revenue/fees from users and ensuring those fees are used for specific services.

Parks Tacoma manages three enterprise funds; however, only the Zoological and Environmental Education Fund qualifies as a major fund quantitatively.

Parks Tacoma has elected to present the other two funds separately. Managing the Boathouse Marina and Meadow Park Golf Course under an enterprise model promotes and maintains long-term financial sustainability for a governmental agency. Among the advantages to this model are that if the fund turns a profit, its revenue can carry over to fund operations in the next fiscal year, and fees might decrease, or the additional resources can be reinvested into the enterprise.

Internal Service Funds

Parks Tacoma reports three internal service funds to account for fleet purchasing services provided to other departments on a cost reimbursement basis, medical selfinsurance and property/liability claims. Internal service funds provide services, supplies and equipment to the District’s departments. These funds operate under the enterprise fund business model, except that customers are internal departments. The goal is to establish rates that will pay for all operating and capital (fleet & equipment) costs and to ensure the General Fund does not subsidize these activities. The medical self-insurance fund relies upon prior fund balances to support their upcoming activities. Significant increases in Self Insurance attributed to a higher level of claims and associated costs in recent years.

Capital Project Fund

Our capital project fund is a dedicated financial account used to manage resources for significant, long-term investments, such as the acquisition of parkland or construction of park, recreation and zoological facilities. Funds allocated for these projects are tracked separately from operational expenses, promoting transparency and accountability. Revenue sources include bonds, grants and interest from projects earmarked for capital improvements.

Debt Service Funds

A debt service fund is a designated account used to accumulate and disburse funds for the repayment of long-term debt, such as bonds issued to finance park

projects. It ensures the timely payment of principal and interest, maintaining the district’s creditworthiness and compliance with legal obligations. Revenue sources may include property taxes, special assessments or other dedicated funding streams authorized by state law. This fund provides financial structure and accountability, ensuring resources are solely used for debt-related obligations.

Budget Allocation & Quarterly Adjustments

The budget development process is a critical tool for the District to thoughtfully plan and evaluate programs and services for the coming biennium.

This process ensures a strategic approach to aligning resources with community needs and priorities. Staff will monitor the budget against actual expenditures on a quarterly basis and propose amendments to the Park Board of Commissioners if adjustments are needed. These evaluations enable the District to refine its equity-based, community-driven budget, directing resources to areas affected by historical underinvestment and addressing the needs of marginalized communities.

The biennial budget process also serves as the foundation for the District’s financial planning and oversight. In collaboration with department budget managers, the chief financial and administrative officer prepares a comprehensive budget for review and approval by the Park Board of Commissioners. This collaborative effort ensures that financial and service-related plans are aligned with the 2024–2030 System Strategic Plan, resulting in a structurally balanced budget that supports long-term goals and community priorities.

The District’s 2025–2026 Biennial Operating Budget projects $207.6 million in revenues and $212.8 million in expenditures. The beginning fund balance on January 1, 2025, is estimated at $9.6 million (21% of revenues). To cover the $5.2 million gap between revenues and expenditures, the District will utilize the fund balance, reducing it to $4.3 million (6.6% of revenues) by December 31, 2026. The budget funds 501.5 full-time equivalent employees and allocates $74.4 million for capital projects.

2025 - 2026 BUDGET DEVELOPMENT & ADOPTION TIMELINE

8/19/24 Committee of the Whole Budget Status and Board Budget Priorities

9/18/24 Community Budget Workshop Spanish Speaking community at STAR Center

9/25/24 Community Budget Workshop APCC at Portland Ave. Center

9/25/24 Co-Create to Recreate People’s Center

10/1/24 Co-Create to Recreate Norpoint

10/2/24

10/16/24

Community Budget Workshop General Audience--Virtual

Co-Create to Recreate Eastside Community Center

10/17/24 Co-Create to Recreate STAR Center

10/21/24 Committee of the Whole 2025-2026 District Capital Plan

10/28/24 Public Hearing/Park Board Meeting Property Tax Presentation (Study Session) & First Reading of Resolution

11/4/24 Committee of the Whole 2025-2026 Budget Drivers, Assumptions and Community Feedback

11/6/24 ZTA/Park Board Meeting Joint ZTA/Park Board meeting to review ZEED budget

11/13/24 Committee of the Whole Department Budget Presentation: Business, Administration & Planning

11/18/24 Committee of the Whole Department Budget Presentation: Parks & Recreation; & ZEED

11/25/24 Public Hearing #1

2025-2026 District Budget

11/25/24 First Reading of Budget Resolution 2025-2026 District Budget Resolution; Second Reading of Property Tax Resolution

12/2/24 Public Hearing #2

2025-2026 District Budget 12:00 noon

12/9/24 Second Reading of Budget Resolution Adoption of the 2025-2026 District Budget

BUDGET ASSUMPTIONS & DRIVERS

In preparation of the District’s 2025-2026 biennial budget, Finance & Business Operations Division provides taxpayers, residents, elected officials, department directors and District staff with information regarding the framework used to make budget decisions. This next section outlines the basic assumptions that serve as the foundation of the District’s adopted budgets and shares our thought process on the approach that was carried out during our budget development process.

As summarized in the Budget Introduction section, District staff were directed to achieve a structurally balanced budget, meeting the community needs, in alignment with the 2024-2030 System & Strategic Plan. Aligning the budget with the System & Strategic plan ensures the

District makes progress on the initiatives and work plans set forward in the biennium.

Economic Conditions

Certain assumptions were used to forecast major revenue and expense drivers. These assumptions are based on information provided by governmental entities (County Assessor, Tacoma Public Utilities, Washington State Economic & Revenue Forecast, Consumer Price Index, and the U.S. Department of Commerce, Bureau of Economic Analysis, etc.), trend analysis and pertinent data from general research. These assumptions provided a basis with which to forecast revenue and expense increases/ decreases for the ensuing biennium.

BUDGET ASSUMPTIONS & DRIVERS

Revenue Assumptions

Property Tax is collected to support operations and administration of the District.

Washington State has a budget-based system of property taxation. In Pierce County, the Assessor-Treasurer’s Office is the local agency in charge of handling the property taxes.

Under the budget-based system, a taxing district first determines its desired levy amount (subject to various restrictions), and then uses the assessed valuation to calculate the levy rate that property owners will pay. This formula is expressed as:

For a more detailed exploration of Washington State’s property tax system, refer to Municipal Research Service Center’s Property Tax Basics Guide1 or the Department of Revenue’s Property Tax Levies Operations Manual2

Source: Pierce County Assessor-Treasurer’s Office Levy Amount ÷ Assessed Value (000s)= Levy Rate (per $1,000 AV)

The table below presents the historical property tax levy rates and amounts for Parks Tacoma.

1 Municipal Research Service Center’s Property Tax Basics Guide link

2 Property Tax Levies Operations Manual link

Figure 1: 2024 Property Tax Distribution

BUDGET ASSUMPTIONS & DRIVERS

Figure 2 illustrates Pierce County’s Property Tax Distribution in 2024. Only 11% of the total property tax collected was allocated to Parks Tacoma, while the remainder was distributed among Tacoma Schools, the State of Washington, and other county and city services.

Authorized Property Tax Levies

Parks Tacoma is authorized to impose two separate regular property tax levies:

(i) One up to $0.50 per $1,000 of assessed value and

(ii) Another up to $0.25 per $1,000 of assessed value. This equates to $0.75 per $1,000 of assessed value. The original tax levy authority in 2022 was $0.45 per $1,000 until the levy lid lift occurred in November 2022, which gave the District another $0.30 capacity.

The regular levy funds operations within the General Fund. It is imposed for general purposes without voter approval, but it is subject to limitations. Excess levies, which require voter approval, are used to pay debt service on unlimited tax

Figure 2: Historical to Current Levy Rates & Values

Source: Pierce County Assessor-Treasurer’s Office

*Based on preliminary certification of assessed values.

general obligation bonds (UTGO), including the Bonds, and are not subject to the same limitations as the regular levy.

Excess Property taxes authorize the tax levy in the current period for collection in the ensuing year for debt service payments on the voter-approved unlimited tax general obligation bonds. Excess levies are approved or disapproved by voters at the polls to fund maintenance and operation and capital improvements. But unlike the regular tax levy, excess tax levy has no limitation, other than the maximum bond amount approved by the voters.

2024

Regular Tax Levy Rate: $0.7500

Excess Tax Levy Rate: $0.4660

Total Levy Rate: $1.2160

The Pierce County Assessor-Treasurer’s Office projects an approximate 5.8% increase in assessed property values compared to 2024. This preliminary assessment would result in the District’s regular levy amount totaling $34,339,695, exceeding the previous record-high levy of $32,994,192 set in 2023.

BUDGET ASSUMPTIONS & DRIVERS

Sales & Use Tax is also determined by state law. RCW 82.14.400 which authorizes certain counties in Washington State to impose a local sales and use tax of up to 0.1% to fund zoo, aquarium, wildlife facilities and parks. These funds are directed to enhance public recreational facilities, improve park amenities and support zoo operations.

• Sales tax is calculated as a percentage of the purchase price of taxable goods and services. Total sales tax rate includes State Sales Tax: The Washington State base sales tax rate (currently 6.5%).

• Local Sales Tax: The City of Tacoma’s local sales tax rate, which may include city, county, and regional components (e.g., for transit or other local services).

• The combined rate for Tacoma varies depending on location and specific districts but typically ranges between 10.3% and 10.4% (as of recent rates).

Sales tax revenue is directly influenced by economic conditions, rising during periods of growth and declining during downturns. As a result, factors such as economic expansion, recession, shifts in taxable activities like construction or economic stagnation can substantially affect sales tax collections.

Figure 3: Washington State Sales Tax

Source: State of Washington Department of Revenue

Reflecting approximately 16% of the budget, sales tax revenue is forecasted using historical and recent trends as well as up-to-date local and regional economic data, particularly as it relates to consumers’ confidence and retail sales. Sales tax actual revenue collected are recognized within the Parks & Recreation and Zoological & Education Departments according to their respective statutory allocation (RCW 82.14.400). According to the RCW, 0.1% of the total sales tax within a taxing authority is allocated toward city and municipal parks departments.

• Of the 0.1%, 50% is dedicated to Point Defiance Zoo & Aquarium (PDZA) and Northwest Trek (NWT), which is then distributed to PDZA at 67.0% and NWT at 33.0%.

• The other 50% of the 0.1% is allocated to each City or Municipal Parks Department based on their community’s percentage of the overall county population. The City of Tacoma’s current population is approximately 25% of Pierce County’s total population resulting in an estimated 25% of the 50% of the 0.1% is dedicated to the Parks & Recreation – Regional Parks General Fund.

BUDGET ASSUMPTIONS & DRIVERS

Earned Revenue reflects dollars generated from a variety of sources including admission fees, activity and program registrations, rental fees, and charges, use charges, permits and event fees.

Our residents and visitors continue to enjoy the District’s parks and trails in record numbers. Visitation continues to increase, and Parks Tacoma anticipates annual visitation increases to continue for the foreseeable future.

Earned revenue accounts for over 35% of the total revenues for the biennium. Earned revenue in the Parks & Recreation Department is increasing due to changes in the revenue estimates for a variety of recreational programs. The projections were developed using trends specific to existing programs and services, attendance, anticipated programming and fee changes, new programming and services, and other factors that may impact earned revenue.

A more detailed listing of revenues in the Parks & Recreation Department can be found on page 40.

Miscellaneous Revenue for a park district encompasses various income sources not classified under other specific revenue categories. According to the State of Washington’s Budgeting, Accounting, and Reporting System (BARS) Manual, these revenues include:

• Interest and Other Earnings: Income generated from investments or interest-bearing accounts.

• Rents and Leases: Revenue from leasing or renting out park facilities or properties.

• Special Assessments: Charges levied on properties benefiting from specific park improvements or services.

• Other Miscellaneous Revenues: This is a broad category that includes various other revenues not specified elsewhere.

Certain income sources were not accurately categorized in previous bienniums, resulting in what appears to be a significant year-over-year increase. However, this variance is primarily due to the reclassification of these income sources, which were previously recorded as Earned Revenue.

Contributions and Donations are received from individuals, organizations, or businesses. Parks Tacoma receives contributions and donations from five 501(c)3 non-profit entities:

• Tacoma Parks Foundation

• The Zoo Trek Society

• Northwest Trek Foundation

• Fort Nisqually Foundation

• Seymour Botanical Conservatory Foundation

40,000,000

35,000,000

30,000,000 25,000,000

20,000,000 15,000,000 10,000,000

5,000,000

Figure 4: Change in Property and Sales Tax Over Time

BUDGET ASSUMPTIONS & DRIVERS

Expense Drivers

The 2025-2026 Biennium Budget reflects the ongoing impact of the District’s growth and our continued commitment to delivering high-quality services.

Expenses contained in the 2025 General Fund Operating Budget are related to the costs for wages and benefits, supplies, services and other charges required to conduct Parks Tacoma day to day operations.

Economic conditions have changed drastically over the last two years. Record inflation, combined with rapid wage growth and record low unemployment, continues to drive operating costs substantially higher than usual.

Salaries & Benefits

Parks Tacoma staff and the services they provide are integral to attracting and retaining park users. As a result, hiring and retaining highly qualified and creative personnel remains a top annual priority. Salaries and benefits represent 63% of the Operating Budget, with wage and benefit increases influenced by both internal factors—such as labor agreements and insurance premiums—and external factors, including labor market conditions and competitive wage offerings. Maintaining competitiveness in the labor market presents an ongoing challenge.

The 2025-2026 biennium budget posed significant challenges due to the rapid rise in seasonal wage rates and inflation-driven wage growth from competing employers, requiring the District to implement measures to remain competitive.

• Cost-of-Living Adjustments (COLA) & Performance Merit Wage Increases:

– Full-time staff (represented and non-represented) will receive a 3% general wage increase.

– Performance-based and step pay systems will continue, offering eligible staff up to an additional 4% increase.

– The minimum wage for part-time and seasonal staff will increase by 2.3%.

• Employee Benefits:

– Medical insurance increases 8%

– Dental benefits increase 3%.

These adjustments reflect the District’s commitment to offering competitive compensation while addressing economic pressures and workforce expectations.

Supplies, Materials, Services & Contracts

According to the Washington State Economic & Revenue Forecast (November 2024), consumer price inflation (CPI) in the Seattle-Tacoma area is on a downward trend; however, it continues to exceed the national average. From October 2023 to October 2024, the Seattle-Tacoma CPI increased by 3.0%, compared to a 2.6% rise in the U.S. City Average Index. Although inflation has significantly declined from its peak of 10.1% in June 2024, the District is anticipating cost increases across critical operational areas, including a 6% rise in utility rates and an 8% increase in service contracts. The most significant cost increase in service contracts is primarily driven by the growing demand for enhanced safety and security measures across the District’s parks and facilities, as well as the need to sustain operational security and efficiencies within the District’s technology services.

BUDGET ASSUMPTIONS & DRIVERS

Risk Management Insurance Premiums

Parks Tacoma is a member of the Washington Cities Insurance Authority (WCIA). Utilizing Chapter 48.62 RCW (self-insurance regulation) and Chapter 39.34 RCW (Interlocal Cooperation Act), nine cities originally formed WCIA on January 1, 1981. WCIA was created for the purpose of providing a pooling mechanism for jointly purchasing insurance, jointly self-insuring and/or jointly contracting for risk management services. WCIA has a total of 165 municipal entities across the state.

Parks Tacoma has been a member of the WCIA insurance pool since December 2005. As a member owned pool, the coverage and services are provided by WCIA per the terms of an Interlocal Agreement. The District has the ability to opt out on an annual basis.

One significant advantage of being a WCIA member is the cost savings realized through eliminating broker’s commissions which previously cost the District approximately $25,000 annually. WCIA determines its rate structure based upon claims experience from the prior year, property valuation changes and the need to maintain adequate reserves and pay excess coverage premiums.

Listed below are the last 5 years of premiums, including 2025.

2021

$871,842

2022 $802,586

2023 $1,141,946

2024 $1,546,121

2025 $1,703,216

In 2025, the District will see an overall insurance cost increase of over 10% compared to 2024, primarily due to a 5% base rate increase approved by the Washington Cities Insurance Authority (WCIA) Executive Committee.

The District’s risk management function is housed within the Business Administration & Planning Department which is responsible for allocating the total insurance expenses. More detail on this expense can be found on page 86

Parks Tacoma’s 2025-2026 Operating Budget totals $212,826,460 and provides funding for the priorities and initiatives outlined within the departmental workplans.

General Fund Operating Fund Balance

The District’s beginning Fund Balance on January 1, 2025, is projected to be $9,556,615 or 22%. The proposed General Fund Operating Budget does include a $5,242,761 draw from the Fund Balance for the biennium in order to balance the budget. Therefore, the General Fund Balance on December 31, 2026, is projected to be $4,313,854 or 6.6%.

Figure 5 shows revenues (displayed by major funding source) as a percent of the total budget. Taxes comprise 49% of the District’s total revenues and are the largest source of funding. Earned revenues (also categorized as Charges for Services

in some areas) accounts for 33%, followed by Miscellaneous Revenues at 6%, which is comprised of Rental Income, Concessions, Commissions, and Other non-categorized revenues).

Figure 5: Revenues as a Percent of Budget

At the end of fiscal year 2024, Parks Tacoma’s General Fund reserve balance is estimated to be $9,556,500. The 2025-2026 biennial budget includes the use of fund balance reserves, which is restricted for General Fund purposes.

Figure 6 shows expenditures (displayed by major expense category) as a percent of the total budget.

Figure 6: Expenditures as a Percent of Budget

Even with the use of fund balance reserve, Parks Tacoma projects a fund balance of 11% (of expenditures) which exceeds the District’s 5-7% reserve policy.

TOTAL DISTRICT BUDGET

All Funds Revenue & Expenditure Summary

TOTAL DISTRICT BUDGET

Fund Type by Comparison

2025-26 KEY PARK BOARD GUIDING PRINCIPLES

Operationalizing the following principles and policy direction this biennium to advance Parks Tacoma’s System and Strategic Plan:

• Fiscal Responsibility & Sustainability

Ensure long-term financial stability by aligning budget decisions with sustainable revenue policies, cost-effective operations and responsible fiscal stewardship.

• Equity, Access & Inclusion

Improve access and proximity to parks and programs for all who live in Tacoma, with attention to engaging diverse income levels and race/ethnicities through our parks, facilities, services, infrastructure and programs; attention shall be given to traditionally underserved populations with a focus on children.

• Community-Centered Decision-Making

Engage residents, stakeholders and advisory groups in the budget process to ensure that financial priorities reflect community needs and aspirations.

• Operational Efficiency & Effectiveness

Streamline internal processes, invest in workforce development and leverage technology to improve service delivery while maximizing available resources.

• Environmental Stewardship & Sustainability

Support budget initiatives that promote green infrastructure, resource conservation, climate resilience and environmentally responsible park management practices.

• Partnership

Strengthen collaboration with public, private, and nonprofit partners to secure diverse funding sources, grants, and alternative revenue streams to support parks and recreation services.

• Adaptability & Resilience

Ensure budget flexibility to respond to economic shifts, emerging community needs and unforeseen challenges while maintaining high-quality services.

• Safety & Security

Allocate funding for enhanced park safety measures, including park rangers, security programs and infrastructure improvements that promote safe and welcoming public spaces.

OFFICE OF THE EXECUTIVE DIRECTOR

Districtwide Areas of Focus & Execution

The Office of the Executive Director of Parks Tacoma serves as the guiding force behind the agency, ensuring alignment with the Parks Tacoma System and Strategic Plan by providing vision, governance and strategic direction. The office oversees policy development, executive leadership, governmental relations, legal compliance and equity

initiatives to advance the District’s mission of creating a thriving parks system for all. By fostering strong leadership and collaboration, the executive director ensures that Parks Tacoma remains responsive to community needs while upholding transparency, sustainability and inclusivity in decision-making.

Districtwide Areas of Focus & Execution

• Board of Park Commissioners: Governance & Policy Direction

The Board of Park Commissioners provides governance and policy direction, setting the framework for Parks Tacoma’s strategic goals. As elected representatives, they establish policies, approve budgets and ensure accountability in the agency’s operations. Their oversight ensures that park initiatives align with community priorities, financial stewardship and long-term sustainability.

• Executive Administration

Executive Administration oversees the daily operations of the agency, ensuring that leadership teams implement strategic priorities effectively while providing comprehensive administrative support to the Board of Park Commissioners in compliance with Revised Code of Washington (RCW) regulations. This function manages board meeting logistics, agenda preparation, official records, and compliance with public meeting laws, ensuring transparency and efficiency. Additionally, this area supports internal coordination, financial management and organizational performance to meet key strategic objectives. By fostering collaboration among departments and providing essential administrative structure, Executive Administration upholds Parks Tacoma’s commitment to operational excellence and good governance.

• Governmental & Inter-Governmental Relations

This area manages relationships with local, state and federal entities to secure funding, advocate for legislative support and align policies with broader governmental initiatives. Through partnerships with public agencies and via the Joint Municipal Action Committee (JMAC), it ensures Parks Tacoma remains engaged in regional development and policymaking. Effective intergovernmental coordination helps expand resources and strengthen the agency’s role in the community.

• Justice, Equity, Diversity, Access & Inclusion (JEDAI)

JEDAI is a driving principle that works to create an inclusive and equitable parks system by removing barriers to access and ensuring diverse representation in programming and leadership. This area influences policies and initiatives that promote racial and social equity in park services, employment, and community engagement. By prioritizing inclusivity, JEDAI strengthens Parks Tacoma’s role as a welcoming space for all residents.

•

General Counsel & Legal Services

Contracted General Counsel and legal practices that provide legal guidance to protect Parks Tacoma’s interests, ensuring compliance with laws, regulations and policies. This area advises on contracts, risk management and liability issues while safeguarding the district against legal challenges. By proactively addressing legal concerns, General Counsel helps maintain operational integrity and public trust.

Staffing Summary

OFFICE OF THE EXECUTIVE DIRECTOR

Work Plan Initiatives

• Legislative Agenda with a Focus on Access to Childcare Subsidies

Parks Tacoma will advocate for legislative reforms to reduce barriers on licensing and to expand childcare subsidies, ensuring equitable access to recreation-based childcare programs for working families.

− Advocate for legislative reforms that expand childcare subsidy eligibility to include families utilizing recreational and afterschool programs.

− Collaborate with state and local policymakers to align subsidy structures with parks and recreation offerings, increasing accessibility for underserved communities.

− Support public awareness and engagement efforts to mobilize community stakeholders in advocating for expanded childcare funding.

• Whole Child Policy Alignment with JMAC

By collaborating with JMAC partners, Parks Tacoma will align funding strategies to support holistic youth development programs across multiple municipal agencies.

− Partner with Joint Municipal Action Committee (JMAC) members to develop a shared funding model for youth programs that address social, emotional and physical well-being.

− Align programming with school districts and municipal partners to eliminate service gaps and improve equitable access to whole-child development initiatives.

− Secure cross-agency commitments to maximize resource efficiency and ensure long-term sustainability of youth-focused programs.

• City of Tacoma Interlocal Agreement Update

Parks Tacoma will work with the City of Tacoma to update interlocal agreements and establish sustainable revenue policies that secure long-term funding stability.

− Collaborate with the City of Tacoma to update the interlocal agreement, ensuring alignment with regional growth and financial sustainability goals.

− Develop revenue policies that support long-term operational stability through diverse funding streams and strategic partnerships.

− Present potential budget amendments by December 2026 that reflect updated fiscal priorities and support Parks Tacoma’s sustainable funding.

• Amend Landfill Long-Term Lease

Parks Tacoma will negotiate amendments to the existing landfill lease with the City of Tacoma to incorporate a shared maintenance facility that enhances operational efficiency and resource management.

− Negotiate lease amendments to allow for the development of a shared maintenance facility, enhancing efficiency and operational coordination.

− Conduct feasibility assessments to determine infrastructure needs and cost-sharing agreements between partnering agencies.

− Ensure that environmental and regulatory compliance measures are integrated into the lease agreement to support sustainable land use practices.

Work Plan Initiatives

• Comprehensive Professional Development/Culture Values Plan Execution

The agency will implement JEDAI training and a Culture Values Plan to foster an inclusive workforce and equitable service delivery.

− Implement comprehensive JEDAI training workshops to foster an inclusive and culturally competent workforce.

− Develop a Culture Values Plan that embeds justice, equity, diversity, access and inclusion principles into workplace policies and service delivery.

− Monitor training effectiveness through employee engagement metrics and continuous improvement initiatives.

• District Team Support and 6-Year Operational Plans

Parks Tacoma will provide staff with project management training and develop 6-year operational plans to enhance strategic execution and efficiency.

− Facilitate project management training to equip staff with skills to effectively execute capital and operational projects.

− Align 6-year operational plans with Parks Tacoma’s strategic objectives, ensuring data-driven decisionmaking and resource allocation.

− Establish performance monitoring systems to track project milestones, budget efficiency and community impact.

• Potential Feasibility Studies & Execution Plans

The agency will conduct feasibility studies on aging services, regional tourism development, park safety initiatives and infrastructure expansion, to guide future investment and programming, and to solicit future policy direction.

• Aging & Older Adult Care

− Conduct a needs assessment to evaluate senior programming, accessibility and future facility requirements.

− Develop a feasibility study for expanding older adult recreation, wellness and social engagement services.

− Identify funding sources and partnership opportunities to implement recommended initiatives.

• South Sound Tourism & Regional Attraction Planning: Meadow Park, Boathouse Marina, Athletic Complexes & Field House

− Assess the economic and tourism potential of key recreational assets, identifying opportunities for regional collaboration.

− Develop an execution plan to enhance facility usage, expand marketing strategies and attract visitors.

− Partner with local businesses and tourism organizations to drive economic impact and community engagement.

• Community Safety/Park Security + Park Rangers + Community Service Officers

− Evaluate the feasibility of expanding Park Ranger and Community Service Officer programs to improve safety and visitor experience.

− Develop a security framework that incorporates preventative measures, crisis response and community policing strategies.

− Strengthen partnerships with local law enforcement and community organizations to enhance park safety initiatives.

• Phase 2: Joint Maintenance Complex

− Conduct a feasibility study to refine design, site selection and operational needs for the next phase of the Joint Maintenance Complex.

− Develop a funding strategy that incorporates interagency cost-sharing and grant opportunities.

− Ensure that the project aligns with sustainability goals, improving maintenance efficiency and service delivery.

General Fund Summary

PARKS & RECREATION DEPARTMENT

Department Summary

The Parks & Recreation Department is comprised of both General Fund and Enterprise business units that deliver parks and recreation activities, programs and experiences through access to a diverse set of community assets, including an old-growth forest inside 760-acre Point Defiance Park, sports complexes, pools and spray grounds, community centers, a marina on Puget Sound, an accredited living history museum, 87 miles of trails, nine community gardens, a golf course, a Victorian-style conservatory inside an arboretum, and hundreds of program offerings in sports, arts, dance, fitness, cooking, camps, education, adaptive and inclusion services, and more. The Department has outlined the following strategic priorities in support of the District’s long-range System & Strategic Plan

Regional Parks and Attractions

Regional Parks provide visitors with access to unique features and attractions that bring visitors from the greater south sound area and beyond. They accommodate large scale permitted community events and have infrastructure to support special events and festivals. Promoting tourism and economic development, regional parks can enhance the economic vitality and identity of the entire region.

The department manages Point Defiance Park, Wright Park, Titlow, and the Water Walk. Additionally, Regional Parks manages Fort Nisqually Living History Museum, WW Seymour Conservatory, Meadow Park Golf Course and Point Defiance Marina.t.

Three divisions collaboratively advance this work:

• Regional Parks and Attractions which

Regional Parks provide visitors with access to unique features and attractions that bring visitors from the greater south sound area and beyond. They accommodate large scale permitted community events and have infrastructure to support special events and festivals. Promoting tourism and economic development, regional parks can enhance the economic vitality and identity of the entire region.

The division manages several regional parks including Point Defiance Park, Wright Park, Titlow, and the Water Walk. Additionally, Regional Parks manages Fort Nisqually Living History Museum, W.W. Seymour Conservatory, Meadow Park Golf Course and Point Defiance Marina.

• Community Parks and Neighborhood Parks Community and Neighborhood Parks maintains and manages spaces that are designed to enhance neighborhood identity, preserve neighborhood open space, and encourage users by foot or bicycle and provide a variety of major recreation facilities and support recreation programming and large scale permitted group events for visitors within a 1.5-mile radius.

Additionally, the division provides and manages programming and four community centers. Through our instructor led programming we focus on learning enrichment, we offer programming for tiny humans to the most experienced neighbors in our community. We have preschool and homeschool programs, swim lessons, camps, classes in art, cooking, music and fitness, specialized and adaptive recreation opportunities, theater programs, senior programs, children, youth and adult sport, dance, chess and martial arts, outdoor adventures and education. We also offer childcare and Out of School Time Learning in Partnership with Tacoma Public Schools.

• Adminstration & Support Services

This division of the Parks and Recreation Department provides oversight and strategic direction, finance, procurement, budget management, human resources, marketing, communications and corporate relations, information technology, customer service, and safety and security. This division also includes the trades and maintenance teams that support department operations whose responsibilities include utility maintenance, and all buildings and infrastructure support, apart from those under the Zoological & Environmental Education Department (ZEED)’s oversight.

Budget Highlights

The department’s budget for the 2025-2026 biennium reflects our priority work plan initiatives, which were informed by the District’s strategic plan, Park Board priorities and the outreach and engagement feedback we have received from our community. These priority areas guide our budgetary investments and provide consistency in program, service development and delivery in support of short-range, mid-range and long-range goals. This budget provides us the ability to continue to provide the highquality programming our community has come to expect and focus on sustainable business models that support our programming this biennium and into the future.

This biennium, earned revenue is a critical component of our ability to provide community the programming and services it asks of our department. General Fund earned revenue is projected at $23.6 million for the biennium and includes activity and program registrations, center membership fees, admission fees, corporate sponsorships, philanthropy, rental fees, permits and event fees. Revenue projections were developed using trends specific to existing programs and services, attendance, anticipated programming and fee changes, new programming and services, and other factors that may impact earned revenue. New revenue opportunities from new programs and services where there is little or no historical data are projected conservatively using objective and available data.

• General Fund earned revenue highlights include:

– Approximately 30,000 active community center memberships and about 13,000 unique visitors to the centers each month with physical fitness, social and educational programs to meet needs of our community

– Comprehensive aquatics programs at three center pools and two seasonal pools

– School break day camps, outdoor adventure trips, senior and adaptive programs to learn new things

– Park facility rentals for weddings, family parties, and non-profit and corporate events

– High-quality day care and pre-school programs at school sites, the Tacoma Nature Center and Star Center

– Headline events like Summer Blast concert series at Dune Park, the award winning Flower & Garden Show at Pt. Defiance Park, the Mosaic Festival at Wright Park, and local events around the District

– Cooperative agreements with the City of Tacoma to maintain specific parks and facilities for community benefit

• Enterprise earned revenue highlights include:

– The Marina Boathouse rental boats and boat storage facilities, marine fuel sales and retail sales for community access to the water

– Outstanding golf facilities with the busiest driving range in Puget Sound, 18- and 9-hole courses, junior and adult lessons, and tournaments that bring golfers to Tacoma from around the region

The Parks and Recreation Department manages the maintenance of our regional, signature, community and neighborhood parks, open spaces, facilities and facility grounds. Our system is large and diverse in its amenities, properties, and the programming that takes place within them. Programming is foundational work of the business of Parks and Recreation that allows us to deliver responsive and relevant programs and services to the people in a fiscally sustainable manner.

This budget is focused on normalizing and sustaining our operations in the 2025-2026 biennium through development of long-range strategies to support industry recreation trends, approaches to intentionally deliver programs that are desirable to our community, and creating welcoming spaces. This budget reflects appropriate staffing levels that enable us to provide high-quality offerings in safe and well-maintained environments, accounts for inflationary pressures, and provides supplies, services, and equipment to support our workplan initiatives.

PARKS & RECREATION DEPARTMENT

PARKS & RECREATION DEPARTMENT

Staffing

PARKS & RECREATION DEPARTMENT

Staffing Summary

PARKS & RECREATION DEPARTMENT

Staffing Summary

PARKS & RECREATION DEPARTMENT

PARKS & RECREATION DEPARTMENT

Work Plan Initiatives

• Leverage our unique facilities to serve District priorities and drive regional tourism and new revenue streams

– Reimagine Meadow Park Project

– Point Defiance Marina Business Plan

– Signature Regional Events

• Create inclusion in spaces by offering diverse activities and programming that foster a welcoming environment for people of all ages and abilities

– Outdoor Education

– Park Popups and Programming

– Volunteer Work Parties

• Focus and grow the District’s Outdoor Education Program

– Explore expanded nature & outdoor programming

• Advocate and partner with outside agencies to develop safe routes and connections from parks to communities

– Trails and right of ways management and enhancement

• Intentionally engage with the community to determine service and programming needs through events, public outreach and excellent customer service

– Recreation Business Planning

– Community-led Events and Programming Support

– Agency-led Festivals and Events

• Support youth and families through programming that focuses on social-emotional development and creates a sense of belonging

– Whole Child Programming

– Adaptive & Inclusive Recreation

– Senior Services

• Enhance delivery of youth sports and recreation opportunities to encourage youth participation in daily physical activity

– Enhanced Youth Sports Programming

– Joint Partner Facilities Scheduling

• Refine our strategic recreation plans to align with program and service delivery data and improve models and methods to increase diversity, equity and fiscal stewardship

– Six-year Strategic Recreation Planning

– Develop and build on existing community programming & partnerships

• Prioritize safe parks, programs and facilities through activation of community spaces through neighborhood and community use

– Park Guide Programming

– Tacoma Nature Center Outdoor Education

– Outdoor Adventures

• Lead our workforce with active leadership and mentorship to develop employees and promote positive organizational structure

– Department Culture

PARKS & RECREATION DEPARTMENT

Work Plan Initiatives

• Provide programming through sustainaible fee and rate structures

– Fiscal Stewardship and Earned Revenue

• Implement safety enhancements to increase the feeling of safety of all people in our facilities and spaces

– Park Guide Program

– Emergency Response System

• Continue to institutionalize that park and facility maintenance is a core service and is foundational for the agency’s success

– Park Maintenance Level of Service

• Generate revenue to create and support department programs, services and initiatives

– Launch the districtwide brand update to reflect our updated identity and implement through a multi-level approach including new signage guidelines

• Establish the District ’s brand to retain and build the customer base

– Brand Awareness Campaign

– Brand Implementation Program

– Internships - Jobs 253 Partnership

– Compass Crew Pilot

• Create communications and marketing deliverables to directly support District programs, services and initiatives

– Proactive Communications, Marketing and Media Management

– Build and maintain media relationships

– Create media management plans

PARKS & RECREATION DEPARTMENT

Enterprise Fund Budget by Business Unit –– Point Defiance Marina Complex

Enterprise Fund Budget by Business Unit – Meadow Park Golf Course

General Fund Summary

General Fund Budget by Business Unit – Point Defiance Park & Regional Attractions

PARKS & RECREATION DEPARTMENT

General Fund Budget by Business Unit – Point Defiance Park & Regional Attractions

Parks Maintenance & Urban Forestry

PARKS & RECREATION DEPARTMENT

General Fund Budget by Business Unit – Community Parks & Recreation Programs

PARKS & RECREATION DEPARTMENT

General Fund Budget by Business Unit – Community Parks & Recreation Programs

General Fund Budget by Business Unit – Administration & Support Services

PARKS & RECREATION DEPARTMENT

General Fund Budget by Business Unit – Administration & Support Services

ZOOLOGICAL & ENVIRONMENTAL EDUCATION DEPARTMENT

Department Summary

The Zoological and Environmental Education Department is an enterprise entity within Parks Tacoma that provides an opportunity to awaken a connection with nature with approximately 1,000,000 guests from throughout the northwest region, and millions more using a variety of communication platforms. Both Point Defiance Zoo & Aquarium and Northwest Trek Wildlife Park meet the world’s gold standard of comprehensive accreditation through the Association of Zoos & Aquariums. The vision of having all people in our communities engaged in the care and protection of nature, per our ZEED 2022 strategic plan, is advancing through:

• Wild Life Sustainability,which includes engaging people in the care and protection of nature by taking a collaborative approach to identifying and addressing the challenges facing Wild Life and their ecosystems, both in expert human care and the wild.

• Environmental Footprint, which aims to continually recognize our environmental impact and the ways in which we are interdependent with the environment and our communities. We inspire our community to do the same, understanding that our combined efforts have the greatest potential for success.

• Community, which prioritizes relationships with all communities by growing our partnerships, creating meaningful connections and actively reducing barriers to access.

• One Team, a concept that recognizes achieving our ZEED mission is dependent upon building a strong team and positive, trusting relationships. We commit to investing in each other by developing the team, attracting diverse talent, supporting kindness and compassion, fostering open and safe communication, and cultivating our shared values to encourage the journey and inspire hope.

Three divisions collaboratively advance this work:

• Point Defiance Zoo & Aquarium, the only combined zoo and aquarium in the Pacific Northwest. Founded in 1905, with the aquarium added in 1935, our zoo and aquariums attract guests from throughout the northwest as we make connections with both local and exotic wildlife. Point Defiance Zoo & Aquarium is also the base for the Tacoma Public School’s Science and Math Institute (SAMi). Both the school and zoo staff exist in the same building providing, what is likely, the only four-year high school based in an accredited zoo.

• Northwest Trek WIldlife Park, located near Eatonville, offers visitors from throughout the region an opportunity to see wildlife from their greater backyard. With a backdrop of Mt. Ranier and 723 acres, Trek is an immersive experience unlike any other zoo or park. The main feature is a 400+ acre free roaming area that includes herds of elk, bison, mountain goat, moose, and more experienced from a narrated electric tram.

• Administration & Support Services, which includes those areas that support operations including financial management, technology, customer service, and human resources, as well as those overarching ZEED mission focused elements including our conservation activities that bring first-hand conservation stories to our audience, and our community collaboration activities that seek to broaden the reach of connecting wildlife with our communities.

Department Highlights

The department’s budget for the 2025-2026 biennium reflects a minimal increase associated with an increase in costs and only one new position. In addition, most of our work involves the care of our animals, facilities and our guest experience. With that, there are still many work plan initiatives to advance our mission including:

• Implement a Care and Protection Plan:

Further implement the ZEED Care and Protection of Nature Committee and identify a set of conservation Signature Initiatives to ensure that our conservation resources are maximized to support the mission.

• Advance operational efficiency and effectiveness, as well as revenue generation:

As an enterprise entity that is dependent on its operational revenue, we continue to explore pricing that is comparable to similar experiences in the region, meets our operational needs, and provides financial accessibility. Further exploration of dynamic pricing as well as expanding an awareness of our Wild Access (lowcost admission rate) program are planned.

• Continuing community connection, animal care and guest engagement:

The cost of implementing the continued evolution of outstanding animal care is embedded in our operational budget. As we plan for future exhibits there is an increased awareness of identifying the operational costs as well. This includes our planning of future penguin spaces at PDZA and beaver spaces at NWT. The budget includes greater capacity to reach out to our community and develop a greater sense of belonging for all.

ZOOLOGICAL & ENVIRONMENTAL EDUCATION DEPARTMENT

Work Plan Initiatives

• Develop a Care and Protection Plan

Form a unified ZEED Care and Protection of Nature Committee and identify a set of conservation Signature Initiatives to serve as the guideposts for identifying and selecting projects for implementation and/or support. Explore community-initiated conservation to maximize engagement. Begin publishing an annual Point Defiance Zoo & Aquarium and Northwest Trek Wildlife Park Impact Reports to share ZEED’s impact on the care and protection of nature locally and globally.

• Develop a ZEED Community Collaboration Plan in conjunction and alignment with Districtwide efforts

Develop a department plan, including criteria and metrics to advance accessibility and belonging for guests and staff. Continue to grow the Nature Engagement Fellowship in collaboration with the Nisqually Tribe. In addition, explore partnership opportunities within Parks Tacoma to further the environmental education and stewardship awareness of our community.

• Advance safety within ZEED practices, operations, and facilities

With the establishment of the new safety administrator role, review and refine safety practices for guest and staff safety. In addition, apply learning from the safety audit to guide facility changes and enhancements (such as increased pathway lighting).

• Advance community connection, animal care, and guest engagement

Advance concept and planning design for improved and new exhibits at PDZA and NWT, with a focus on animal well-being, guest engagement and experience, zoo and aquarium trends, and fiscal sustainability, including penguins, Kids’ Zone, a reptile-focused exhibit in the former elephant area, and porcupine, beaver, and lynx habitats. Explore opportunities to enhance the ZEED brand in alignment with Parks Tacoma’s brand.

• Advance operational efficiency and effectiveness, as well as revenue generation

Continue operational refinements with elements that impact the guest experience, animal care, and fiscal sustainability, including operating the new electric trams, exploring overnight lodging opportunities, opening a new animal commissary and haybarn, enhancing the perimeter fence, opening a conservation-based maze for guests, updating the PDZA facility plan, and exploring further dynamic pricing.

• Refine events to advance community belonging, awakening a connection to Wild Life, and marketing

Both PDZA and NWT have facilitated a wide variety of events during the year. This initiative includes reviewing historical events against the primary goals and modifying, eliminating or adding events as needed to achieve goals.

Enterprise Fund Summary

Enterprise Fund Budget by Business Unit – Northwest Trek & Wildlife Park Division

ZOOLOGICAL & ENVIRONMENTAL EDUCATION DEPARTMENT

Enterprise Fund Budget by Business Unit – Northwest Trek Wildlife Park Division

Enterprise Fund Budget by Business Unit – Point Defiance Zoo & Aquarium Division

ZOOLOGICAL & ENVIRONMENTAL EDUCATION DEPARTMENT

Enterprise Fund Budget by Business Unit – Point Defiance Zoo & Aquarium Division

Enterprise Fund Budget By Business Unit – Administration & Support Services

ZOOLOGICAL & ENVIRONMENTAL EDUCATION DEPARTMENT

BUSINESS ADMINISTRATION & PLANNING DEPARTMENT (General Fund)

Department Summary

The Business, Administration and Planning Department supports Parks Tacoma’s operations to holistically serve community needs through innovative and efficient strategies, systems and processes. The department provides core expertise and execution for Parks Tacoma business services, marketing, communications, outreach, long-range planning, capital project delivery and sustainable asset management. These responsibilities are organized into three divisions that collaboratively advance this work:

• Capital Planning & Asset Management, which includes long-range planning and strategic direction, Capital Improvement Plan management and major maintenance, sustainability, and asset management.

• Finance & Business Operations, which includes budget, financial management, technology, customer relationship management, human resources, organizational development, risk management and employee safety.

• Marketing & Communications, which includes communications, public relations, marketing, digital media, engagement, corporate relations and revenue development.

Budget Highlights

The Department’s budget for the 2025-2026 biennium reflects a 39% increase compared to the previous biennium. Drivers of this increase include:

• Salaries & Benefits: The department is adding 11 new full-time positions, with three of these roles being split funded between General Fund and Unlimited Tax Obligation Bonds. These positions are essential to support the District’s continued growth and ensure that critical functions are carried out efficiently. Since 2021, the District has experienced substantial expansion in its programs and services. This growth has led to a corresponding increase in workload and demands across various departments. Without additional full-time equivalent (FTEs,) the District risks compromising its ability to meet the growing needs of its constituents and stakeholders.

Specifically, the new FTEs will help to:

•

Ensure Timely and Accurate Financial Reporting:

As the District’s operations have expanded, the complexity of financial tracking, analysis and reporting has also increased. Additional FTEs will provide the necessary support to ensure financial reports are prepared accurately and delivered in a timely manner, supporting transparency and compliance with regulatory requirements.

BUSINESS ADMINISTRATION & PLANNING DEPARTMENT

• Support the District’s strategic initiatives: The additional personnel will enable the District to better execute its strategic initiatives, ensuring that growth and expansion are aligned with long-term goals. Full-time equivalent (FTE) staff will provide the necessary capacity to develop, manage and implement key initiatives effectively.

• Enhance core service functions:

The District’s core service functions, including program management, customer service and operational support, must be scaled to meet the demands of a larger population. Additional FTEs will directly support these functions, improving service delivery, responsiveness, and overall organizational efficiency.

• Services & Charges: Technology Service Contracts are projected to increase by approximately $1 million (64%) compared to 2024, primarily due to the implementation of the District’s new budgeting tool, Questica/Open Book, and an upgrade to the accounting system, Tyler Munis.

• Risk Management insurance premiums:

In the previous biennium, the District’s insurance premiums—including automobile, equipment breakdown, crime, liability, and property—were distributed across three departments. However, since the Risk Management function is housed within the Business Administration & Planning (BAP) Department, the Finance & Business Operations division now assumes the full cost of the District’s risk management insurance.

BUSINESS ADMINISTRATION & PLANNING DEPARTMENT

Work Plan Initiatives

• Implement newly developed strategic plans and support collaborative efforts with partners

– Interpret and implement strategic goals through welldeveloped, forward-thinking 6-year operational plans.

– Integrate capital and asset management planning with public and private partners.

• Develop community-inspired, sustainable capital projects to support future generations

– Fulfill commitments of the 2-year Capital Improvement Program (CIP) and refine capital priorities to inform the next capital bond measure.

– Integrate natural resources, green infrastructure and climate action priorities into systemwide parks and facility planning.

• Integrate safety and security awareness throughout District planning and operations

– Identify and integrate public safety and security enhancements into the planning and operations of parks and facilities.

– Develop and implement a risk management approach that considers and aligns with each of the district’s defined Core Values.

• Strengthen community recognition of our programs and places

– Implement a brand campaign to help strengthen awareness of our many places and programs and ensure favorable perception and support of our practices, processes and policies.

– Launch the Districtwide brand update to reflect our updated identity and implement through a multi-level approach including new signage guidelines.

• Sustain public trust through timely and transparent communications and performance management metrics

– Ensure timely and transparent communications via Parks Tacoma channels and media relations emphasizing bond projects, partnerships and strategic priorities.

– Develop a system supporting evaluation and public reporting on Parks Tacoma’s strategic progress to ensure the District successfully responds to community priorities.

• Cultivate community connectivity and elevate cultural awareness

– Provide ongoing community engagement to create community connections and ensure community voice is reflected in decision-making processes.

– Nurture relationships to understand context and deliver culturally appropriate programs and services, projects, partnerships and strategic priorities.

• Develop transparent, sustainable financial strategies and systems

– Work with public sector funding providers and our private sector partners across both program and capital areas to develop and implement sustainable funding strategies

– Align procurement processes to implement policy, support staff and provide equitable access to community vendors.

• Foster a healthy, vibrant work environment roll out of Cultural Values Initiative to staff

– Create cohesive expectations and commitments to support staff in their work with community and positively affect all areas of Parks Tacoma’s employment culture

– Continue to provide IT systems that reflect Districtwide governance.

– Improve infrastructure to enhance security, provide essential resources for employees and deliver services to our community.

BUSINESS ADMINISTRATION &

General Fund Summary

Capital Planning & Asset Management - Budget by Business Unit

by Business Unit

Expenditures by Business Unit

Finance & Business Operations Division - Budget by Business Unit

Expenditures by Business Unit

Budget & Finance Management

Human Resources & Risk & Safety

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Capital Improvement Program (CIP)

CAPITAL IMPROVEMENT PROGRAM (CIP)

Project leadership and innovation in service to community and our environment

The Capital Improvement Program (CIP) is an ongoing, multi-year program guiding Parks Tacoma’s prioritization and delivery of projects based on data and community input.

Over the past two years, we have used the CIP to complete innovative, attractive and meaningful park improvement projects. During the 2023/2024 biennium, the Park District made investments in property acquisition, park master planning, design and construction to replacing aging infrastructure and raising the standard of service for parks and facilities throughout the district.

Parks Tacoma has demonstrated its leadership on both a national and local level in matters related to facility design, development and management. Recent projects have garnered media attention and earned industry awards across multiple disciplines. Informed by climate science with an emphasis on coastal resiliency, our redevelopment of Owen Beach attracted national recognition as a future-minded project demonstrating leadership and environmental best-practices.

The reimagining of the Peck Community Sports Park project currently underway represents an interagency commitment with Tacoma Public Schools and the City of Tacoma to deliver a new model of athletic facility which prioritizes community access and service to youth

Our successful capital program planning and implementation contributed to Parks Tacoma’s 2024 Commission for Accreditation of Park and Recreation Agencies (CAPRA) re-accreditation. This program provides the only national accreditation process for park and recreation agencies, evaluating applicants based on rigorous industry standards.

Parks Tacoma successfully met all 154 CAPRA accreditation standards based on evidence our agency submitted, which included documentation of our capital project planning, management and delivery under the CIP. This re-accreditation re-affirms our agency’s status as a leader in parks and recreation services, not just regionally, but on a national scale.

Project planning and prioritization are grounded in commitments made through the 2014 Parks & Zoo Bond passed by Tacoma voters.

Our approach to improvement projects is also informed by more recent analysis, studies and recommendations provided by professional organizations such as the Trust for Public Lands and the Aspen Institute through its State-ofPlay report.

We regularly evolve and re-calibrate the capital program through the biennial budget process based on community priorities and urgency of system needs. This is evidenced by biennial updates to Parks Tacoma’s two- and six-year Capital Improvement Plans to reflect current demand.

The upcoming 2025/2026 2-Year CIP emphasizes work in Community and Neighborhood Parks that will refresh these beloved public spaces with new playground, infrastructure and accessibility enhancements. We will continue to work in collaboration with Tacoma Public Schools on the creation of Community Schoolyards and athletic facility improvements.

Mapping of these planned improvements through our GIS and asset management systems demonstrates a continued commitment to access and equity within underserved neighborhoods throughout the park district.

While we deliver projects under the upcoming 2-Year CIP, we are simultaneously planning for the future and continuing to keep our eye toward grants and leveraged funding opportunities to deliver long-term investment in park, waterfront and natural areas managed within the system. Future planning is done in an integrated and collaborative manner with our partner agencies as reflected by the proposed projects identified in the 6-year CIP and under consideration for future bond programs.

Current and future capital programs, initiatives and projects are informed by our agency’s recently completed parks and recreation System and Strategic Plan, ADA Transition Plan, Climate Action Plan, and newly implemented Enterprise Asset Management System described in greater detail below.

CAPITAL IMPROVEMENT PROGRAM DEVELOPMENT PROCESS

Evolution of project development, grounded in commitment to the public

A significant portion of Parks Tacoma’s Capital Improvement Program funding derives from the 2014 voter-approved UTGO bond program. At $198M, this is the largest single bond measure in the Park District’s history.

Staff have worked diligently to successfully leverage these bond funds with grants, donations and private investments to increase the overall capital program by an additional 30% (+/-).

Investment under the 2014 bond program, scheduled to be complete in the next three years, has delivered a wide variety of projects for Tacoma’s park users.

Three large projects — the new Pacific Seas Aquarium, Eastside Community Center and Waterfront Phase 1 / Dune Peninsula — were completed early in the bond program.

Work remaining to be done, funded now by the final bond sale of $40M under this program, will be focused largely within smaller community and neighborhood parks throughout the system and completion of Point Defiance Loop Trail Phase 2 improving safety for pedestrians and cyclists as they travel between destinations within the park.

As each individual project is scheduled to start, dialog is initiated with local neighborhoods through Parks Tacoma’s Outreach and Engagement Team to identify specific project preferences and details. As the needs and aspirations of communities evolve over time, it is important to honor voices of the past that may be reflected in adopted park master plans, while allowing for adjustments to be made in response to current needs.

The recently adopted Parks Tacoma System and Strategic Plan is a critical and timely source of information and guidance to manage project decision-making from

a system-wide perspective. Through an 18-month community-driven process completed in the summer of 2024, this comprehensive plan culminated in a series of recommendations centered around four primary areas of emphasis:

• People – Cultural alignment

• Programs – Defining our core services and strategic collaborations

• Places – Parks and Recreation spaces are “Third Space” of choice after home and work

• Pathways – Mobilization for connectedness in community and the natural world

As these broader agency perspectives translate to the selection and placement of amenities and improvements at specific park locations, it is important to honor community voices past, present and future, and to make decisions with long-term sustainability objectives in mind. The thorough demands and lengthy timelines necessary for the success of this work can lead to community members perceiving processes as slow and, at times, frustrating. To address this, Parks Tacoma manages capital improvement projects in a deliberate, transparent and community-informed process to ensure that decisions are made in an equitable manner and that facilities built today will endure to serve community for generations.

With this in mind, it is important that planners keep our System and Strategic Plan, ADA Transition Plan, Climate Action Plan, and other policy documents at top of mind while working with community to imagine, deliver and manage our park system of the future.

2014 PARK/ZOO BOND CAPITAL PROJECTS

Neighborhood Parks, Natural Areas & Recreation Facilities

$65.4 M

Community Parks

• Wapato Park

• Norpoint Park

• Jefferson Park

• Lincoln Park

• Franklin Park

• Stewart Heights Park & Pool

$10.4 M

Sports Complexes & Athletic Field Renovations

• South End Recreation & Adventure (SERA) Campus

• Heidelberg Davis Athletic Campus

• Peck Field

• Athletic Complex Partnership Projects

• Meadow Park Golf Course

$8 M

Open Space, Trails & Natural Areas

• Environmental Greenspace

• Garfield Park Natural Area

• Wapato Hills Park Natural Area

• Trails & Pedestrian System Partnerships

$6 M

Community Centers

• Center at Norpoint

• Eastside Community Center

• Peoples Center/Tacoma Nature Center

$11 M

Neighborhood Parks & Recreation

Small Capital Improvements

$14 M

Land Acquisition

$3 M

System Efficiencies

• Technology Improvements

• Centeralized Maintenance Facility

• Debt Retirement

$13 M

Regional Parks & Attractions

$67.2 M

Regional Parks

• Point Defiance Park

• Swan Creek Park

• Northwest Trek Wildlife Park

$47.7 M

Waterfront Parks & Facilities

• Point Defiance Marina

• Ruston Way Parks

• Dune Peninsula at Point Defiance

• Titlow Park

• Dash Point Park

• Thea Foss Waterway Parks

$13 M

Historical & Cultural Landmarks

• Fort Nisqually Living History Museum

• Point Defiance Lodge (Visitor Center) & Historic Picnic Shelters

• Wright Park & Seymour Botanical Conservatory

$6.5 M

2014 Capital Bond Status

November 2014 - September 30, 2024

Point Defiance Zoo &Aquarium

$65.4 M

Point Defiance Zoo & Aquarium

• Pacific Seas Aquarium

• South Pacific Aquarium

• Rocky Shores Habitat

• Critical Life-Support System Upgrades

$65.4 M

2025/2026 2-YEAR CAPITAL IMPROVEMENT PROGRAM

Near-term planning and delivery of park improvement projects for long-term benefit

The timing, details and delivery of projects under the 2-year CIP are managed in a strategic manner to best align with available resources, program need and community interests. Projects are identified and work is scheduled in a logical progression of project planning, design, permitting, construction and activation to deliver projects in a timely and financially efficient manner.

Projects initiated during a particular budget year are prioritized based on criteria that, when met, provide support for moving forward as high-priorty; those considerations may include a combination of the following:

• Consistency with 2014 UTGO Bond Program objectives

• Alignment with System and Strategic Plan priorities

• Funding supported by current grants and/or donations

• Funding supported by internal leveraging through Major Maintenance, Equity Emphasis and other operating funded programs

• Projects requiring preliminary feasibility/analysis to advance for future capital funding requests (Shovelreadiness for State/Federal program funding)

• Opportunities for multi-agency funding, support, programming and schedule alignment

• Ability to advance key initiatives to achieve sustainability, access and System and Strategic Plan outcomes

• Projects that bolster other program areas such as public art, historical and cultural program management, youth athletic programs, etc.

• Projects that preserve critical infrastructure, extending the life of key assets and preemptively addressing imminent failure

The following are projects identified within the 2-year CIP and that meet one or more of the prioritization criteria: Funding supported by current Grants and/or Donations

• Swan Creek Park – Probst property purchase and building demolition

• Fort Nisqually – Phase 1 Clerk’s House

• Portland Avenue Park – Phase 1 improvements

• Stewart Heights Park – Skate Park Expansion

• Peck Community Sports Park Ph 2 – Multi-Use Field

• First Creek Park and Trailhead Improvements

• Verlo Park – Floorball & Multipurpose Court

Projects requiring preliminary feasibility/analysis to advance for future Capital Funding requests (Shovel-readiness for State/Federal program funding):

• Swan Creek Park – bicycle and pedestrian bridge

• Dash Point Pier improvements

• Titlow Park lagoon culvert and railroad trestle

• Fort Nisqually – Phase 2 Kitchen and Sales Shop

• People’s Center redevelopment – feasibility study

• South End Community Center – feasibility study Opportunities for Multi-Agency Funding, Support, Programming and Schedule Alignment

• Roosevelt Park improvements

• Community Schoolyards at Marcus Whitman, Larchmont, and Horace Mann Elementary Schools with Tacoma Public Schools and The Trust for Public Land

• Downtown skate park with City of Tacoma

• People’s Center redevelopment feasibility study with City of Tacoma and the State

• Water Flume Trail Phases 3a and 3b with City of Tacoma

• Corridors and connections planning with City of Tacoma and The Trust for Public Land

• Joint-use Facility planning with Tacoma Public Schools and City of Tacoma

2025-2026 CAPITAL BUDGET SUMMARY

Plans for the next two years include investments of over $7 million for Neighborhood and Community Parks, nearly $2 million for Heritage and Landmark assets, and over $16 million for Regional Parks.

2025-2026 Capital Fund Total Budget Summary

&

Table illustrates the combined funding sources for the 2-Year CIP by bond subcategory and includes all project funding from bonds, grants, operating and donations.

2025-2026 CIP: 2-YEAR CAPITAL PLAN

SUMMARY OF 2025-2030 CAPITAL IMPROVEMENT PLAN

Parks Tacoma policy calls for the adoption of a 6-Year CIP every biennium, and the 2025-2030 CIP outlines in general terms the capital program as currently understood. Of importance to note is that the 6-Year CIP includes identified capital needs that fall outside of 2014 UTGO planned projects and that this source of capital funding is anticipated to be fully expended during this six-year window. The 6-Year CIP also illustrates a significant investment of Parks & Recreation Department and Zoological & Environmental Education Department Operating Funds for small capital projects through their various Enterprise and Major Maintenance budgets.

The current 6-Year plan illustrates the continued focus on neighborhood and community parks in underserved areas, primarily the Southeast, Southwest and Central planning areas while preserving flexibility to fulfill commitments to

6-Year Capital Improvement Program 2025-2030

partners and respond to community needs as they arise. The priority is to continue to make progress on equity investment projects and to work to improve park sites in historically underserved neighborhoods. Over $18.9 million across six years of the plan is budgeted for Neighborhood and Community Parks.

While the 2014 bond program winds down over the next two to three years, work has begun on the planning of a future bond program to bring the next generation of park improvements to the Tacoma community. Though the details of that program are in preliminary planning stages, the projects will follow the course set through the District’s long-range and strategic planning and informed by ongoing dialog with the community to envision the park system of the future.

The table below shows the 2025-2030 CIP with anticipated budget amounts by year for major project subcategories.

Other Fund Information

DEBT SERVICE FUNDS

Debt Service funds are used to manage bond principal and interest payment obligations for governmental funds. This excludes Parks Tacoma bonded debt issued for enterprise funds, which are accounted for within those funds.

UNLIMITED TAX GENERAL OBLIGATIONS

2025-2026 Debt Service Principal & Interest

For 2025-2026 there are eight (8) Unlimited Tax General Obligation (UTGO) bonds. These are bonds that are paid for with an excess property tax levy approved by the voters.

The following table shows the combined 2025-2026 activities for each of the bond issues:

Biennial principal and interest due for each issue through maturity 2021-38

Parks Tacoma ‘s debt was approved by voters and is paid for through excess property tax levies. These levies are unique because, unlike regular property taxes, they are not limited in rate or amount.

Under state law, Parks Tacoma can issue bonds as long as the total debt, including both approved and non-approved debt, does not exceed 2.5% of the total value of taxable property within the District. Voters must approve the bond issuance, and the District can only use the funds from the excess property tax levies to pay off these bonds.

These excess levies are specifically dedicated to repaying the debt and cannot be used for anything else. Parks Tacoma is not required to use general funds or other revenue sources to pay its debt, which means its debt is paid directly through the excess property tax levies. This setup ensures that Parks Tacoma has a dedicated revenue stream for its debt, making the ratio of debt to general revenue irrelevant to its financial health.

Parks Tacoma is also careful to make sure that its debt

stays within the legal limits, and each time it issues debt, it ensures that the total does not exceed the 2.5% limit of the property value within Parks Tacoma.

Debt Rating:

On July 12, 2024, Moody’s Ratings (“Moody’s”) reinstated and assigned its rating of “Aa2” to the Bonds. An explanation of the significance of Moody’s rating action may be obtained only from Moody’s.

On July 16, 2024, S&P Global Ratings (“S&P”) reinstated and assigned its rating of “AA-” to the Bonds. An explanation of the significance of S&P’s rating action may be obtained only from S&P.

2025-2026 Unlimited Tax General Obligation Bond Debt Service Summary

Unlimited Tax General Obligation (UTGO) Bonds

INTERNAL SERVICE FUNDS

2023-2024 EQUIPMENT RENTAL FUND ACTIVITY

The Equipment Rental Fund manages debt service using a line of credit financing plan for the purchase of vehicles. This fund uses the service charge the departments pay in order to accumulate resources enough to purchase replacement vehicles in the future. It also manages scheduled vehicle replacement as needed.

In 2000 and 2002, bank loans in the form of lines of credit were initiated to purchase equipment. Starting in 2007, the program established vehicle replacement schedule utilizing the State LOCAL borrowing program to fund equipment purchases. The fund became self-sustaining in 2014.

Departments pay back the loans monthly, some with a surcharge. The repayment is identified as revenue in this fund. Vehicle purchases as well as repayment of any principal and interest to the lenders are identified as expenses.

Internal Service Fund - Equipment Rental Fund

2025-2026 MEDICAL INSURANCE FUND ACTIVITY

Internal Service Fund - Medical Self Insurance Fund

The Medical Insurance Fund was established in January 2014 to account for revenue (premiums) and expense (claims and administrative costs) related to the Parks Tacoma self-insured medical program. The working capital (reserve) amount must meet benchmarks agreed to with the State at the end of the first and second years.

2025-2026 PROPERTY & LIABILITY INSURANCE FUND ACTIVITY

Internal Service Fund - Property & Liability Insurance Fund

The Property & Liability Insurance Fund was established in January 2014 to provide a dedicated reserve fund for insurance claims the district is obligated to pay that are subject to the insurance policy deductible amounts. Revenue goes into the fund from department premium charges, while deductible expense claims are paid out of the fund.

2025-2026 2025-2026 MEDICAL INSURANCE FUND

General Information

GOVERNMENT STRUCTURE

Parks Tacoma is governed by a Board of Park Commissioners whose members are elected by the people to six-year terms. The Board meets regularly on the 2nd and 4th Monday of each month at 6:00 p.m. The Board appoints a Chief Executive Officer (Executive Director) to administer the programs of Parks Tacoma.

Board of Park Commissioners Expiration of Term *

Andrea Smith President

Aaron Pointer Clerk

Tim Reid Commissioner

December 31, 2029

December 31, 2025

December 31, 2025

Rosie Ayala Commissioner December 31, 2027

Matt Mauer Commissioner December 31, 2029

Executive Leadership

Shon Sylvia Executive Director

Jennifer Bowman Executive & Board Administrative Assistant

Mark Knowlden Interim Parks & Recreation Director

Hollie Rogge Deputy Director, Community Parks & Recreation Programs

Joe Brady Deputy Director, Regional Parks & Attractions

Alan Varsik Director of Zoological & Environmental Education

Rick Dietz Deputy Director, Northwest Trek Wildlife Park

Sarah Oliver Deputy Director, Point Defiance Zoo & Aquarium

Deborah Russell Director of Business Administration & Planning

Tania Wink Chief Financial & Administrative Officer

Marty Stump Chief Planning Officer

Sandra Eliason Chief Marketing & Communications Officer

Norinda Rosario Yancey Equity Officer

Hunter George Policy & Government Affairs Officer

Legal Services

Roberts, Johns & Hemphill, PLLC General Counsel, Contracts, Environmental Law

Summit Law Group, PLLC Personnel and Labor Relations Pacifica Law Group Bond Counsel

Park Board Appointed Advisory Councils

Arts & Heritage Active Lifestyles & Community Wellness

Nature & Environment Business & Responsive Agency

Other Support Groups/Foundations

Zoo/Trek Authority Fort Nisqually Foundation

The Zoo Society Northwest Trek Foundation

Tacoma Parks Foundation W.W. Seymour Botanical Conservatory Foundation

*At time of 2025-2026 Budget Adoption

Appendix