What golf, the Raceway, the Tennis Center and each center and pool cost and earn

• Kemper Sports is the operator on record at 4 courses. The asset list names it at Heron Lakes, Eastmoreland, Rose City and Colwood. Red Tail has no operating partner in that list; the agreements extract shows a lease with Redtail Inc. (2021 to 2042) instead.
• Budgeted net is a budget figure. It is budgeted earned revenue minus adopted expense in four categories. It leaves out Golf Admin, debt service, contingency and capital. It is not an audited result and says nothing about rounds played.
• Two views, one fund. The fund-level total of $24.4M counts the beginning balance and interest once, under Golf Admin. The course rows do not include them. Adding a course net to the fund total would count greens fees twice.

• The budgeted net is −$413,624. That is earned receipts minus the four expense categories. Debt service is paid from the same fund and widens the gap. The account's $4,218,255 of total authority is matched by $2,248,349 of receipts plus the $1,969,906 carried in.
• No event-level figures. The budget shows one line for spectator fees and one for rents. Which events earn them, and how many people attend, are not published here. Attendance is not available.
• 3 agreements on record. The directory extract names a license with AT&T CORP, a lease with Nextstar Media Inc and a lease with State of Oregon at the property. It names no operating partner for the track.

The access questions, the Board’s record and the evidence checklist are in the Tennis Center review.

• 4 accounts are not a full cost. Columbia Pool ($19,308), Fulton CC ($8,399), Hillside Community Center ($4,001) and Sellwood Community Center ($1,423) are under $25,000. Columbia Pool is closed. Fulton Park (L’Etoile French Immersion School), Hillside Park (Lincoln Youth Soccer) and Sellwood Community Center (Friends of Sellwood Community House) are buildings a partner runs or holds under an agreement, so the City account carries only a residual.
• A low recovery share is not a verdict. Cost recovery compares the account's own receipts with its own expense. It leaves out central aquatics and recreation administration, utilities and building maintenance, and it says nothing about how many people the site serves.
• 3 centers have no matched venue. Fulton CC, Hillside Community Center and Sellwood Community Center had no ActiveNet venue matched to the property at the snapshot, so their program columns are blank, not zero. Outdoor pools had no sections listed on September 15, 2026. Registered sections are not attendance.

• Attendance and drop-in counts by site. Daily or monthly visits per center, pool and course. Attendance is not available in the budget.
• Hours open by site. Scheduled and actual public hours, including closure days, by month.
• Fee revenue actuals. Collections by site and by fee type against the budgeted earned revenue above.
• Utilities and building maintenance by site. Energy, water and repair costs charged to central accounts, allocated to the building that used them.
• The allocation of aquatics and citywide recreation admin. How the $4,147,354 and $4,287,780 central accounts spread across pools and centers.
• Golf rounds and course-level actuals. Rounds by course and month, and year-end revenue and expense by course against the budgeted net.
• Raceway event revenue. Receipts and attendance by event, so the spectator-fee line can be read.
• The executed USTA lease. The signed lease and outdoor-court license, with the reporting duties they impose.
• The USTA annual report. The first annual report under the lease, with realized savings next to the $779,000 forecast.

Start with the records request kit, which pairs each gap with a small sample to ask for. The district pages show which of these sites each council district has.