MEMORANDUM
DATE: December 2, 2008
TO: David L. Corliss, City Manager
FROM: Mark Hecker, Park Superintendent
CC: Cynthia Boecker, Assistant City Manager
Ernie Shaw, Mitch Young
RE: Cemetery Fee Increase for 2009
In a recent meeting with the City Manager we were asked to evaluate the need for a fee increase for the City’s cemeteries (Oak Hill, Memorial Park, and Maple Grove). The charts below show the current fees charged by other cemeteries in cities that are a similar size to Lawrence.
As the information indicates, Lawrence cemetery rates are in the mid to upper cost range of municipally owned and operated facilities. However, Lawrence rates fall significantly below those of privately operated cemeteries in the region.
City Owned Facilities
|
City |
Open & Close |
Open & Close Saturday |
Sale of Adult Grave Spaces |
|
Joplin, Missouri
|
$260
|
$360
|
$400
|
|
Gypsum Hill Cemetery
|
$260
|
$335
|
$335
|
|
Manhattan, Kansas
|
$400
|
$700
|
$450
|
|
Springfield, Missouri
|
$426
|
$602
|
$720
|
|
Olathe, Kansas
|
$465
|
$565
|
$700
|
|
City of Lawrence
|
$550
|
$800
|
$600
|
|
North Platte, NE
|
$610
|
$815
|
$750
|
|
Iowa City, Iowa
|
$675
|
$675
|
$600
|
|
Golden, Colorado
|
$1150
|
$1,800
|
$1770 -$2145
|
Private Facilities (compared to City of Lawrence)
|
City |
Open & Close |
Open & Close Saturday |
Sale of Adult Grave Spaces |
|
City of Lawrence
|
$550
|
$800
|
$600
|
|
Penwell- Gabel- Topeka
|
$700
|
$1100
|
$575-$1725
|
|
Mt Hope, Topeka
|
$700 |
$1000 |
$500-$1750 |
|
Mt Muncie–Leavenworth |
$800 |
$900 |
$600-$900 |
|
Shawnee Mission - Shawnee |
$945 |
$1145 |
$1090-$1275 |
|
Floral Hills, KC KS
|
$1020
|
$1410
|
$1000-$2500
|
The City of Lawrence estimated expenses to provide the services above are
$395 $435 $100
This includes hourly rates for staff and equipment needed to perform each activity. However it does not include the replacement cost of the equipment or the ongoing maintenance for the cemetery property. One thing to remember is we have to maintain the entire property, so the cost to maintain a vacant burial space is the same as a sold space. Therefore it is hard to tie maintenance costs to lot sales.
Fee history
|
Lawrence Cemetery Fees by date |
Open & Close |
Open & Close Saturday |
Sale of Adult Grave Spaces |
|
1865 |
|
|
12.5 cents per sq foot (See attached history) |
|
1999-2003 |
$325
|
$450
|
$400
|
|
2003-2006 |
$450
|
$700
|
$500
|
|
2007-2008 |
$550
|
$800
|
$600
|
As you can see our current fees have been in place since 2007. At that time they were changed to be consistent with the fees that were being charged at Memorial Park Cemetery before it became property of the City.
Currently the City of Lawrence is performing approximately 200 burials a year in the cemeteries and selling 100-125 lots per year. These numbers can vary greatly from year to year and are difficult to predict. The following information shows the revenue history and the anticipated expenses for 2009.
Revenue History – City of Lawrence
|
Cemetery |
2002 |
2003 |
2004 |
2005 |
2006 |
2007 |
2008 ** |
2009 ** |
|
Burials |
31,636.40 |
32,825.00 |
39,490.50 |
45,915.50 |
14,804.00 |
62,363.64 |
70,000.00 |
70,000.00 |
|
Lots |
52,850.97 |
42,293.98 |
48,423.15 |
45,105.80 |
116,291.65 |
68,610.70 |
60,000.00 |
60,000.00 |
|
Foundation Charges |
3,649.30 |
2,537.20 |
1,376.40 |
860.00 |
1,430.00 |
n/a |
|
n/a |
|
Memorial Park |
n/a |
n/a |
n/a |
18599.89 |
3021 |
n/a |
|
n/a |
|
|
|
|
|
|
|
|
|
|
|
Total Revenue |
$88,136.67 |
$77,656.18 |
$89,290.05 |
$110,481.19 |
$135,546.65 |
$130,974.34 |
$130,,000 |
$130,000 |
|
** Projected amounts if no fee increase is approved |
|
|
|
|
|
|
|
|
2009 Anticipated Cemetery Expenses
|
Park District #3 Supv - 50% of salary |
$32,020 |
|
|
|
(1) Parks & Facility Maint. – 100% salary |
$45,583 |
|
|
|
(3) Other Full-time staff – 10% of salary |
$13,971 |
|
|
|
Part-time Admin Support – 100% salary |
$12,673 |
|
|
|
3 Seasonal Maint Workers |
$28,000 |
|
|
|
Equipment replacement |
$15,000 |
|
|
|
Supplies and materials |
$35,000 |
|
|
|
Total |
$182,247* |
|
|
*This total does not include any major capital expenses such a
road repair or large equipment replacement
Based on these 2009 estimates the cemeteries will fall approximately $52,000 short of producing enough revenue to cover expenses.
Recommendation
If there is a desire to increase cemetery fees to a level that revenue will match operating expenses, I would recommend increasing all of the major fees $50 a year over the next 4-5 years. This $50 increase will equate to about $15,000 a year increase in revenue.
|
Lawrence Cemetery Fees by date |
Open & Close |
Open & Close Saturday |
Sale of Adult Grave Spaces |
Estimated Total Revenue |
|
2007-2008 Current |
$550
|
$800
|
$600
|
$130,000 |
|
2009 |
$600
|
$850 |
$650 |
$145,000 |
|
2010 |
$650
|
$900 |
$700 |
$160,000 |
|
2011 |
$700
|
$950 |
$750 |
$175,000 |
|
2012 |
$750
|
$1000 |
$800 |
$190,000 |
|
2013 |
800 |
1050 |
850 |
$205,000 |
Recommended Fees for 2009
|
Opening an Closing Fees |
2008 Fees |
Recommend 2009 Fees |
|
|
|
|
|
Full Burial |
|
|
|
Monday – Friday until 2:00PM |
$550 |
$600 |
|
Monday - Friday 2:00PM – 4:00PM |
$800 |
$850 |
|
Saturday until 11:00AM |
$800 |
$850 |
|
Saturday 11:00AM – 4:00PM |
$1000 |
$1050 |
|
|
|
|
|
Child Burial |
|
|
|
Monday – Friday until 2:00PM |
$275 |
$275 |
|
Monday – Friday 2:00PM – 4:00PM |
$300 |
$300 |
|
Saturday until 4:00PM |
$400 |
$400 |
|
|
|
|
|
Cremation |
|
|
|
Monday – Friday until 1:00PM |
$50 |
Eliminate this fee option in 2009 |
|
Monday – Friday until 4:00PM * |
$275 |
$300 |
|
Saturday until 4:00PM |
$400 |
$450 |
|
|
|
|
|
Disinterment |
|
|
|
Monday – Friday Only |
$1000 |
$1050 |
|
Cremation Disinterment Monday - Friday |
$50 |
$100 |
|
|
|
|
|
Purchase of Grave Spaces Memorial Park, Oak Hill, Maple Grove and Natural Burial
|
|
|
|
Adult |
$600 |
$650 |
|
Child |
$150 |
$150 |
*The 2008 fee shown was charged for cremation burials from 1:00-4:00. In 2009 we propose that all Mon-Fri cremation burials have the same fee.
If you need any additional information please let me know.