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08-07-1990 VC SP-M MINUTES OF SPECIAL MEETING' OF THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA HELD TUESDAY, AUGUST 7, 1990 D J 1 Present: V. A. Marks, M.D., Mayor Jerry G. Gardner, Vice Mayor Judy M. Pierman, President Pro Tem Manny Grinn, Councilman Al Moore, Councilman Dennis W. Kelly, Village Manager George W. Baldwin, Village Attorney Dolores R. Walker, Village Clerk ROLL CALL Mayor Marks called the Special Meeting to order at 5:35 p.m. All members of the Council and the staff were present. PURPOSE OF SPECIAL MEETING The purpose of the Special Meeting is to discuss the Final Report of the North Palm Beach Country Club Study Committee dated July 5, 1990 and to consider possible action by the Village Council at this time. MOTION TO DISCUSS COUNTRY CLUB STUDY COMMITTEE REPORT Councilman Moore moved to discuss the final report received from the Country Club Study Committee dated July 5, 1990, copy of which is attached to the minutes of this meeting. The motion was seconded by Vice Mayor Gardner. COMMENTS FROM COUNCIL ON COUNTRY CLUB STUDY COMMITTEE REPORT Each member of the Village Council discussed the Country Club Study Committee's report and presented his/her views, in depth, concerning the type of operation they would like to have at the North Palm Beach Country Club. MOTION TO DRAFT FOR NPB ADMINISTRATIVE BOARD After each member of Council had finished his/her discussion, and had heard comments from the public, Councilman Moore moved to direct the Village Manager and the Village Attorney to draft an ordinance for appointment of members to a North Palm Beach Country Club Administrative Board. The duties of the Board are to be the operation of the North Palm Beach Country Club as to daily operation of golf, pool, tennis and office administration. Said Board shall consist of seven members to be appointed by the Village Council for a term of four years. The first year, four members will be appointed for a two-year term and three members will be appointed for a four-year term; thereafter, the members will be appointed every two years. The motion was seconded by Vice Mayor Gardner and all present voted aye. ADJOURNMENT There being no further business to come before the Council, the meeting was adjourned at 6:58 p.m. :~ ~~~ Village Clerk ~."".`. ,, Y .. ~~ , ~F VILLAGE OF NORTH PALM BEACH M E M O R A N D U M ~ TO: North Palm Beach Village Council FROM: North Palm Beach Country Club Study Committee RE: Final Report on Actions and Conclusions of Committee DATE: July 5, 1990 At the last regular meeting of the Country Club Study Committee held on May 17, 1990, motions were passed by a four to one {4-1) vote that the committee recommend to the Village Council to hire a manager to be responsible for the operations of the North Palm Beach Country Club and to establish a Board of Directors to have the administrative powers to oversee the operations of the Country Club and the Country Club Manager. These motions were passed on to Council without a final report or further explanations of how and why this action was taken. The feelings of the majority of the Study Committee were that quick action was necessary in order to be in time with the information for the Budget hearings which would be held prior 1:o the time for another meeting and also that the Village Council members had been kept aware of the progress of the meetings and happenings from the Minutes of each meeting and also from some of the Council members who had attended some of these meetings. Then we learned from remarks of some of the members of Council that there should be a further report to -explain all our actions which we will -attempt with the following: The Country Club Study Committee held their first meeting on March 28, 1990 being called to order by Mayor V. A. Marks. The following officers were elected: F. Shone, Chairman, Chuck Weston, Vice Chairman, Norman Verdun, Secretary, Lucia Traugott, Member and Jack CCSCUdy. Rpi NPBCC Study Committee Final Report Ridgway, Member. At the first meeting, the members spent most of their time reporting the complaints and problems they had observed or heard concerning the Country Club so that they may be familiar with what the problems were in order to recommend a solution that would be best to resolve these problems. Most of the problems that were brought up for discussion at future meetings were as follows: A. Are residency requirements adequate or should a change be recommended? B. Is renter definition adequate or is property owner definition adequate? C. How is the 1961 Village ordinance interpreted with reference to today's Village golf course operations? D. What are the rights and privileges of membership in the Country Club and what should it include? E. Is the driving range and other facets of the Country Club being audited adequately and are membership cards being used for identification? F. What should be the recommended number of tee times for members to assure equality and how could this system be improved upon; what is the definition of starter time; are lung cards being honored; and should rules for Saturday morning working time be changed? G. Is the Golf Pro adhering to the rules of his contract, and to the wishes expressed by the Village Council? H. How could decision time be expedited for the Club staff so that questions that needed prompt answers could be dealt with at the time they arise? I. Is equipment at the Country Club being maintained and are adequate maintenance records being kept? Is the golf course being properly maintained to protect the investment in same? J. How does the NPBCC compare with other local municipal clubs with regard to operating boards or methods of government? K. Would the workings of the Village Council be much more efficient to the Village residents should they not have to devote so much of the Council meetings to Country Club affairs? 2 ccscWY•vPc NPBCC Study Committee Final Report To arrive with more information on many or most of these problems, the members of the Study Committee each took some o£ these questions and set out to study the problem further with visitations to other municipal country clubs, conducted interviews with management there, and returned with individual reports for the entire committee to evaluate. some of the golf courses visited or inquired into were: Lake Worth Country Club West Palm Beach Country Club Martin County Country Club Sebastian Country Club Boynton Beach Country Club Boca Raton Country Club Sand Ridge Golf Club, Indian River County The Study Committee also tried to contact former members of the previous North Palm Beach autonomous Board to see if they would be available to lend us their thoughts as to how the previous board operated, what its successes were, and would 3t be worthy of revival. Mr. R. Martin was the only one of the four contacted or attempted to contact who was able to arrange his schedule to be able to meet with the Study Committee. His report stated that the Board then was an Administrative Board and not an Advisory Board. There was a Manager at that time that ran the business of the Country Club and he, the Manager, reported directly to the village Manager. The Administrative Board had the power to hire the Business Manager. The Business Manager hired the greens Superintendent, the Golf Pro, and the Food and Beverage Manager. All aspects of the operation were under the control of the Business Manager and the Administrative Board. The Village Council was only responsible for approval or disapproval of the budget or financial control. Mr. Martin stated that he felt that the ,previous Board was successful, however he felt that its' demise came from perhaps personality conflicts with the Village Manager and the Business Manager of the Country Club at that time. He said that there were attempts to revive the Administrative Board, however the Mayor at that time was more in favor of an Advisory Board, but it did work very much the same as the former Administrative Board. It appeared that the majority of the interest was in the West Palm Beach Country Club for gathering information. Some of this was due to the close proximity, the similarity in conditions, and the familiarity with most of the members of the Board. Chairman Frank Shone and Chuck Weston traveled to West Palm Beach to interview the Club Manager, Mr. Gene Calloway, who furnished the Board with much information of a history of the Club, how it conducts its business and operations, and how its problems are solved. Chairman Shone attended one of their Board of Directors meetings and was very 3 NPBCC Study Committee Final Report favorably impressed with the business-like attitude and accomplishments of that meeting. Their budget shows that they are in the same range as NPBCC, yet their dues are only Four Hundred Dollars ($400.00) per person, for residents. Yet in 1981, they were voted by "Golf Digest" magazine as one of the top ten golf courses in the U.S.A., an accomplishment to be proud of. - Minutes of several previous Advisory Board meetings were researched and brought back to the members of the Study Committee to help understand the residency and renter problems and who was entitled to a resident member. These minutes were from 1983 meetings, and the situation still appears to be the same and would be a problem for the Legal Department of the Village to solve. 9'he Committee feels that the residency requirements are not being thoroughly investigated nor are they adequate to prevent some of the non- residents from obtaining a resident status for membership. -- with regards to "Rights and Privileges of Membership," the Board felt that tee times, during the prime hours, should be equally shared among the members. Perhaps this could be accomplished by limiting the number of prime tee times per member per week during the season with no tournaments scheduled during the season, including MGA, WGA events and those requested .by the Pro. Otherwise, the only other visible benefits extended to the members were the unlimited number plays at the present and the ability to use charge cards. Thus, the Study Committee feels that a Golf Course Manager, being on top of and responsible for j,mprovement of this situation, would be perhaps more effective in. solving this problem. Questions were raised concerning the operation of Y.he Golf Pro's duties and whether this operation follows the wishes of Council. Some questioned the hours the Pro spent teaching and were these in conformance with the hours established in the contract. There were questions about the starter being able to grant the open times each hour. It was thought that Council had wished all tee times to be issued through the Pro Shop. Some Committee members-also felt that Saturday morning tee times are still being abused by non-working members. Some of these criticisms have been existing for months, yet there seems to be no way to obtain direct answers to these problems. Thus, the Study Committee feels that a Country Club Administrator and Board of Governors would be able t;o answer these problems and see that they are resolved very quickly. The Study Committee also feels that there are not tight enough controls on the financial end of the driving range, as reflected in a letter of December 29, 1989 from Shaukat Khan, Director of Finance, to Dennis Kelly, Village Manager. This situation has been talked about since April of 1989, and to date, the problem is still wnz..ev.aac 4 - NPBCC Study Committee Final Report unresolved. To repeat again, a Golf Course Manager would be responsible for seeing that this situation could be corrected within a reasonable time. The problem of a computerized tee time system has been talked about since approximately April 1989, with still no immediate decision being reached. Perhaps a Country Club Manager could have expedited this decision with a Board of Governors or Directors. One of the staff members expressed a desire to be able to have important questions answered quickly without having to go through due process which consumes so much time. We, the Study Committee, feel sure this would be a great assist to getting some of these problems settled quickly by having an on-site manager present. Two members of the Study Committee interviewed the Golf Course superintendent with regard to the maintenance of the large investment and the keeping of maintenance records. Due to the severe drought, we could not question the procedures being used to maintain the course, however we did feel that the housekeeping and esthetics could be upgraded, and while we were told that maintenance records of the equipment were being kept, none were produced to substantiate the same. Reports to the Study Committee also questioned if the new sprinkler system was functioning as promised per contract, and if the situation exists, it has not been reported or repaired. Again, perhaps an on-site director could have better control over this type of a situation. In comparing North Palm Beach Country Club with other surrounding municipal or country club courses, we did find that practically every other club used a Country Club Business Manager, backed up by a Board of Directors, or a management company. We found that none of the other clubs criticized their form of operation. While it may be possible for the Country Club Manager's duties to be expanded to other operations of the Country Club, the Study Committee did not go into this factor as it was not included in our outline of duties. We did find out, however, that West-Palm Beach Country Club operates its food operations under the Country Club Manager and produces more than double the revenue that NPBCC receives under the present management form. In addition to the additional revenue, the patrons benefit from a much lower priced menu. This is accomplished by serving breakfast and lunch only, with a minimum number of personnel. In conclusion, we, the members of the Study Committee, feel that if the Village of North Palm Beach were to possibly return to the employment of a Business Manager who is oriented with golf course supervision, that the Village Council would possibly find more free 5 CC6W dY • wpi NPBCC Study Committee Final Report time to devote on the other operations of the Village plus the possibility of bringing more peace and harmony between golfers and other citizens of the Village of North Palm Beach. While a Business Manager would represent an added cost to doing business, there is also a great possibility that this person in return would be able to generate a large amount of his or her salary through increased revenues and increased business. Also, if the Board of Directors were appointed or elected as at the West Palm Beach Country Club, (two elected by members, two appointed by the Mayor with approval of Council, and one elected by the other four members) with all persons being members of the Country Club, and with all being limited to two-year terms, that this would be a good beginning. These members would have to be devoted persons who have the best interest of the Village of North Palm Beach Country Club and the citizens of North Palm Beach at heart. Such a group would not be the easiest to locate, however other localities have accomplished this and if North Palm Beach were able to do the same, it could be superior to all. While this report is not to be a personal criticism of any one person or group, it is merely to point out that sometimes we who are associated with some operations every day do not see things in the same light as one looking in from the outside. The report is meant to be intended as a possible aid to improve our every day operations. we, the members of the Country Club Study Committee, thank you, the members of the Village Council, for the confidence and trust that you have placed in us. While we as a board may not have agreed one hundred percent in our conclusions, we all feel that it has been an honor and a pleasure to have served on this board, and that our actions have been worthy of the confidence and trust you have placed in us. A complete file of all the reports from members of the committee, most of which you have already received, is on file with Village Clerk for your information. The members of the Country Club Study Committee present at the July 5, 1990 meeting which adopted this report were: Frank Shone, Chairman, Chuck Weston, Vice Chairman, Norm Verdun, Secretary, and Jack Ridgway, Member. Lucia Traugott, Member, had an excused absence. Respectfully submitted, NORTH PALM BEACH COUNTRY CLUB STUDY COMMITTEE 6 cca.++ev. n,.c ,., ,,.r ..,nn,:. r, nvui.r.r wu r,i :.ii~.r. t i •in•, •,u - I '1'I•~ '~11 n~.crl;C;~ 19t4fi-89 4/8R-3/89 MI (tin( od rui , . r,,,l I r„~•,~,. --_. I;nL. ISudgct '('ul.:rl nt13uHUnent:o ISU,Ip,t`! lnl.il nl~l~i••,•al i t;r,~ens Ices - 39f1,.133 376,001. +~2,SJ0 _ $34,496 _ L!$2.-312__ >. ticmber~lr.l, [I )uc.•_. 4 i•:Icc (Gnrt 499..8 ~~r~U,9U2 ~ 9~51~/iG[1,7i1E1__ . ~~~ + l _ ~yp,til$ - ~ -- _ s ' ~U1.J4 `ty + I3~Z5G 531,725 67.iT73 4 i'rac_ticc Range 4y..21~3,89 4J,F317_.. __. __ 67(,877 - 5 I'al.l C~rt_s x.145 ~~91~ 2,915 _~ - 2.g1~ - ~, i•r~ckcr Rcnt _ "1~U75 2,649 2,67+9- --- - ~,6~iQ- 7 illsccllancous . 1.,.012 1 471 _ i,7,i1-- -" -" - 1,47! It,tnl.s 1,650,772 1,369,320 + 65,292 ~ .,T77,551 - --- _ -j rjg.2,~,y TkI'I•?JU1.'CURP.S nudJt & acct. .. ----._.... _- G, 500 6,700 700 - -6,000 6.rym0 Cabl.c '!'V ..----. r48 _ 5$$ _ - _+___ J(;2 _ ~:~ -_ 950 _ Fyn . - IJinrntt:al.s... _ 18,000 27,655___ + 2r)~r5 30,000„ - U,O(M r;nmputer Servicr. - 3,4_5.5__ - - 1.,955 1, SOU _ 2,•'inn Cnnferencc-Ft,r. P 2,0(lQ _r 317 + 1,6tt3 -~ _ 2,000 _ _ - 2,060 (:cmfereuce-Super.,._ Z,(lU0 55 + 1,'145_ _ _ 2,0(10 -- - 2,0Od r - f:1 .Cart Iintterlrs..._..... . 5,000 - + 20 000 - - _ 20.000 ~ 2D,Z~~". -. r:lectri.c I ower Gi,(IUO 57,155 / + G 8 t5 - - -- - 64,000 . ~~.2op h:xtrn 1,nbnr 10,(lU0 9 421 - "_._._._-.. + S,.i77_ _ .. - .15,(100 _ _ (3,C7(~0 0 Irertliizer .._. --- 38,000 39,306 --' .- + 8,G9T , _ _ - 48,(100 ___ 't{8.OlY1J - --z,6;b5~....-- t P. I. C. A. 49,3;0 ..~- ---- -' - - --~--9,694------ 56,14/, -.. _- - - - .53.-}0$ I 7 cns,F, 011 --- 11,OOo _12,438 - ~ (2--- - .12,500 I ~tJt7 f2 1 neal.th_Ins__-_, _ 43,71;9 44,.448.- - --- _ f 12;179--- -'-52,277 . . ~0,3la1. I Insurance „_-_ -_._,58,319_--_ G2 54 + 3T - ~'FI,82t) t 5 Ins._Bldgs.~ity. .._-- - 1,500 751 I7i9 + _ 900 _ ajotT i f, Irrigation„_,-_-. -_ _ 14,Otib 12,530, ~~- 1;47(f~ ----... 14,(10(1 -- Jll.t}(1~ I 7 i.egnl .. -._ -4,(700 _51.0_.- - ~"-1,7+90 . 2,Q(l0 2:AW I 4 L1fe. Ins. (q, C.) 3,003 -- 3,.5$1--- + 119 -- ~ _- _.. -~- 3, 700 ~ .~ 7U~ _' I g Naint,,_~greements 7,500 G -_..._ ,746..--- + 1,654 ---------- _ -" 8,400 - 17,~y2. :1 tflscellmreous --- SOU 3,745 - -'. '------ _+_ 155 - - _.. _._. 3,900 .. ._._ 3 00 ~i I ndvertisinR.,&_/tds 5_00 1,-¢0~ _ __ +-264 1x864. , ISla4 , I 2 Pmrk CharE;es .. ...__.._ _.» 510_ 400.-__ ___. --}--100 SOD - , 300 3 I+ucs h Subs.__-- 1,100 --- 1,-420 + RQ _ .- -1,500 -- I,SOO. . S Preight..._-_--,- 300 2~U0 + 600 _ _ 3,UUU _ ~ 3,Ot17~S 'i L[censes „ __ ----- 637 -jpU. - ] IS ` 585 ggj 5 i Scrv.i.cQ._C.Ins_.__, 1 ' 500 200 + lf1U ._ 3UU _ ~-_ _ 30t? Payroll J rg~essing ' 1,300 4,893 --- + 107 _.. _ 5,000 - - _ ~ -- •) I nsta e K ' 1 400 _ _,. _-- .-`-.1,855....- -.. ~__. 205 .___.-. _.- 1,650 _ _._ _ _ f'6yCt' 8 1 I ractice'Range _.-- '---6,500 7 7UU _,__,.- -- + 1 _ ,300 --- -- 9,000 g - y. 0001, 1 Rep. d I'ts. 81dr. ' 8,0(10 , -.iS ¢9$.---- 2 - .7,698_,_ _ _ _ $ (iOc)~--_--_~ _ _ ffi.000 Rcp, s Pt c. G.C.Plnlnt.. ---- _8_,00(1 26,135 ------- -- ~ + 3,865 ---- - 3U, 000 ._ it 3d1 (kLJ - I'cp. b Pt c. ndm, 450 49~ -- ~~ i- 108 -- 6OU ~ _-- _ Es00 '2 I Rep. & I'ts. P,1.. Carts.- 7,.185 __...t_,S)00 - 3,185 -._4,000 _ ;1,01 '3 Pc.p._¢_1'ts;~IlA-_ 7,000 10;135 - 2,.135 8,000 __R,oOCD ~!, r?~tiremcnC - O.C. __ 61,119 62,290_ ~ _-5/)6 62,F336 - !>2,~3Ce- t5 'salaries 6 Wagr.s _,.- _ 657,384 G1~:513 ±129,072.-._ 747,SR5 - _ . X07,117 _ ,G 3sccurity System .._...... _-. ?+~.?~._._._ -?,295....._._ .... ±_-7(15 3,000 3.PCrD - '1 Seed,- -- G,SUU 7.310 +_ .190 7,500 7,x,13 '8 ;,ul _ _ - .. clirtib:9~-tr~g~,P~;pnts 12,0;10 8,y~4} + 3,(700 - 5/i3 __ 3,UUQ __ _ 8 ()(1() ~ _ 3.1;(37 ~9. U'3u - t S- SIPns., ~.. 1,200 ~29.~ - 95 , 1,200. 0 . 7,10(1 ~ ,~ small Tools 400 _ lU6 ' + 2~)4 6{10 -. .-,-. - y~ - 2- St'cc.,Nnt.,Gol£ Cnucs~- _ 1 0,000__ 13,522_ + ,_6,47$ - __ 20,000 ~j,(b0 ,l :;ratJoncry & I'r1nC.- .. 6,Ooo 6,850 ^ _ + 1,1.10 - -... g.U(1f ~.OpQ ~, I;'rhpllca-Adm. ;npplle-(IIA 1,800 2,375 + 325 14.,5100 13,971-1;t12y -- 2,700 _ 15 (100 y a '.7t7n - 5g 1)cx4 _ J~ :;nppl.tes-Golf.O. .___ 11,100 9,6U2,~ + 2,398 , 12 0(i0 , _ ,6 r?OJ tj- 12 { ...__...._ 7-,-:,.,.-_ 9:19.1 Ir+p sU.il, snn(I, SI,.Ck. ~4 000 9 819A + 621 + G 1£it 9.812 0 16 ~ -~ - , .9.x',)2. $_ - _ 1c,urnnment-E'ro ...-°-_ , , ~-d~fi00 QUO--- . -F-7(1(1 ,0 0 -- --- 1 G(1Q ._rm, 000 ,_9.- ( 600 ; I„wels-_-_- 300 282 + 18 , .. _ .--.. 300 0 . - 4 906 I~ncmp.loytncnt-__. la 2 UO~I _25 ' - -- + 1r 915 _ _ 2,000 -- _ 2,003 ,z ater_~ewer_._ 7.400 11 56$ + r./r32 -. _ _ 13,0(_1-- _.. _ .8.~b0. _ ) 1'6I'nLS 1,210,599 1,193,319 - +220,464 1,4.13,783 i.3ti8.$J~ 1snl( nNU ursinulcnNr Hauer, WURK SIIIiL'1' 1989 1990 jU/88-7/89 2 months •Ad.juswd Curr. 1NCUr1E ~ Total Pro-rated IIudBet total 109. Added 2U.:: nildrrl nl~l~i ~~vn I P.nr-I,lquor G2, 723. 9 522. 72 245. 79 47(1. 8 i - - - _ Iin.Km, Li.luoc 39,_2_25_ 4 185. lU,r'UU. C98 49.,325, / ~- _54,2F35.__ ,-~1), I90. - _ nn. Itm. itr,er- tin R F d __ 1 --..,- 6,13£3, - .--- _ 1,883. 8"2 --Q-- _7,12(L 5=371. 7 ~$72 . r- ,~•$;.{Sp,. ~ 5A-0 _ _. - . m. oo -_ r'aver_I{rar __,13F3,378,___.__ ~ 801 24,GU(ir -. 1G2,Q8¢,__- _.._ _ . __ 17Q~2i8_,- _,__ . . _ J95.~b~9. x'14-ti ~ ~,4 ~ I:nvr. c-Fgo<j ~ _. 6 ,992 464• 728 5.261-`-.. _S~Z87_~- __x,.31..8.. _ (o ~.~-?„~ _ st.nnd-8co r. _.. _ , _ ..... 14 143. -_ ,.... ~ _ . 2 84 5. > Z.:720. IG 997 492. -$+_..-_ ~ -9»6/i •._ ~0~--1.4 _ -_:(nnd-Pond ..-__ G4 554. ~" ..._ lU 780. , , 75 334 ~ 78,697.--- 6 -zt).3yU.. 20 ~ ~~ - . 82 8 7. 9f3,Ap0, (()'j'nLS- 341,139. 60,732. 401,871. 442,059. 482.245: snl,nrsl,r•, l'URCIInSES • 57 Addrd r _L1Rugr ____' _ 18.727. 5 716. 24,443. __ Itnr,Supplie_s 2,028. _ 2,570. ' (t~5J8, __ u•665. i Ilcer.._.__.-_.. __ _16,.913. - = 4.&2B. - Un. Rm. Food _ 71,973. 1,,900. 1fi,813. _]q•753,-, ~ - _ 11f142. 83,115. 87•Z,71. - _ Stnn<I-Food - - _ 24241. 4 098. 2833'9.---~ "_ r r - Stand-Beer 4,772. '-_ 2j,7~lr,_ - 818. 5,590. 5 X10 __ __-_ - _ T'U'IALS 138,654. 26,244. 164,898. - 1'F',3.17,9 . F.XPENUII'URES ~~---_ Cnnking,Cns_-„_._._. 1 87. __ __ ---,.5....._ ,._..278, _.I,$6~.-~.. Ircnlth,_U39, G~CcIm_ current mo. prem x 12)26=707, -"`~` '""'-'-'--~ --~- -• - L3censss.,. 976_`_.-__ 180. j„ --- ------- -- - 356. LIfe,Ins._G._Cvm, -^curr, mo. nrem_x 12) 1,666. `-~ ' -' -tlLs~e~lIInnoPs 2.769. 553. 3.322. - '--- -- Rcp__S_F<2rts _ 678. 342. 1,020. - --------- _ .Rctiremeitt - 0_ Com. (Lrom City) 15,707. -- -- - ' Snl.scl.E<i3~+_W~~g~a 167 220L_ _ --._. _ _ FICA. -_G~_ Cam-__. 12.563. -.- --- ~ .._ -• - - Supplies. 15 0f~~42 17 .5Z0. _. .. _-= - _ - _lclephone 695. 142 •~ - ---- --- - ~ I_I ectrici~ 837 i ~ Insurance Liab111.tY 1(1,800. --- - -_ 3,500. ~-- t ~ (.fquor LLiability -_ _. I , ~ it;i[er 2,800_. ~ - lJurkeris CComn. 4,440. ~_ .. -- _ I~. 8,460. -... _ r . 'I'U'fnL9 279,703. _. .. ._. -_. _ I,. lOZ _207. INCUPIIs 401,871. 442,059. 482,245. - ~ - I,ess Snlnb.te - , Purchases 173,143. 173,143. 173,143. Less P,;:pendiures 279,703. 279,703. 279,703. (50,975) (10,787) 29,399. •