Form 10-356A Concessioner Annual Financial Report

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Overview

Cover
Gross Receipts
GR Inst.
IS
IS Ins
BS
BS Ins
M
insM

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Sheet 1: Cover

NPS Form 10-356A					FORM APPROVED
(Revised February 2006)					OMB No.
UNITED STATES DEPARTMENT OF THE INTERIOR
NATIONAL PARK SERVICE
CONCESSIONER ANNUAL FINANCIAL REPORT
(For Concessioners with Gross Receipts of Less Than $500,000)
For the Period from _____/_____/_____ to _____/_____/_____
Concessioner: ___________________________			Park Area:______________________________
(Contract No. )			(Effective Date)	(Expiration Date)
Corporation S Corporation Limited Liability Corporation Partnership Sole Proprietorship
CONCESSIONER'S CERTIFICATION
I certify that this report (including accompanying schedules and statements) has been examined by me and to the best of my knowledge and belief is a true, correct and complete report.
					/ /
(Concessioner's Signature)			(Title)		(Date)
(Mailing Addess)					(Telephone)
(Email Adddress:)
PRORATION OF EXPENSES
If expenses are prorated as a portion of the entire operation, check this box.
If expenses have been prorated, report the basis for the proration on the line(s) below.

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Sheet 2: Gross Receipts

SCHEDULE A - DETAIL OF GROSS RECEIPTS
CONCESSIONER:								YEAR ENDING:
DETAIL OF GROSS RECEIPTS
LODGING						MARINA (CON'T)
1.		Hotel and Motel				32.		Boat Repair
2.		Cabins and Cottages				33.		Dry Storage
3.		Hostels				34.		Other (Identify):
4.		Tent Cabins				35.		Marina Totals
5.		Lodging Totals
						TRANSPORTATION OF VISITORS
FOOD AND BEVERAGE						36.		Water
6.		Restaurant				37.		Air
7.		Cafeteria				38.		Ground
8.		Snack Bar and Fast Food				39.		Other (Identify):
9.		Food & Beverage Totals				40.		Transportation Totals
10.		Alcoholic Beverages
						HORSE AND MULE
RETAIL						41.		Horse and Mule Services
		SOUVENIRS
11.		Gifts, Curios				GUIDED TOURS
12.		Genuine Auth Native Handicrafts				42.		Float Trips and River Runners
13.		Souvenir Totals				43.		Water
						44.		Ground (Vehicle/Tram/Bus)
		GENERAL MERCHANDISE				45.		Ground (Snowmobiles)
14.		Grocery				46.		Air
15.		Package Liquor				47.		Backcountry Horse
16.		Camera and Photographic Supplies				48.		Backcountry Hiking
17.		Other (Identify):				49.		Other (Identify):
18.		Gen'l Merchandise Totals				50.		Guided Tour Totals
RECREATION VEHICLE PARKS AND CAMPSITES						CRUISE SHIPS
19.		Tents				51.		Cruise Ships
20.		RV Camping (without hook-ups)
21.		RV Camping (with hook-ups)				OTHER
22.		RV Park				52.		Parking Lot
23.		RV Totals				53.		Vending Machine
						54.		Bathhouse/Health Spa Services
AUTO SERVICE						55.		Rentals
24.		Fuel and Oil				56.		Hunting Guides
25.		Parts, Service and Other				57.		Instructional Service
26.		Auto Service Totals				58.		Medical Care
						59.		Golf Course and Driving Range
MARINA						60.		Sports Facilities
27.		Slips and Mooring				61.		Other (Identify):
28.		Houseboat Rental				62.		Other (Identify):
29.		Boat and Motor Rental				63.		Charges for Employee's Meals, lodgings and transportation.
30.		Fuel and Oil						Lodging, & Transportation
31.		Boat and Motor Sales
						64.		TOTAL GROSS RECEIPTS

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Sheet 3: GR Inst.

SCHEDULE A - INSTRUCTIONS
ALL AMOUNTS SHOULD BE ROUNDED TO THE NEAREST DOLLAR
Each concessioner is required to submit an annual financial report which reflects the results of that operation pursuant to the contract authorization. Financial reports should reflect only in-park operations and not include income and expenses of other non-concession operations or business of a concessioner's organization.
Gross receipts should include all receipts from electronic media sales including internet and catalog sales.
1	Lodging sales to visitors for the rental of hotel and motel type accommodations
2	Lodging sales to visitors for the rental of separate cabin and cottage type units
3	Lodging sales to visitors for rental of hostel style and similar moderate/reduced rate accomodations
4	Lodging sales to visitors for rental of tent or partial tent and "hard" structure units
6	Food and non-alcoholic beverage sales to visitors for seated meals with table service
7	Food and non-alcoholic beverage sales to visitors for cafeteria style service
8	Limited menu food and non-alcoholic beverage sales to visitors, generally without table service
10	Alcoholic beverage sales to visitors with meals or in a bar setting
11	Gift and curio sales to visitors, exclusive of genuine authorized native handcrafts
12	Sales to visitors of genuine authorized native handcrafts
14	Sales to visitors of groceries and related items that are generally sold in grocery store settings, exclusive of alcoholic beverages
15	Sales to visitors of alcoholic beverages in cans or bottles
16	Sales to visitors of film and other photographic related items
17	Identify and enter sales to visitors of other merchandise items not listed above such as camping goods, clothing, etc.
19	Short term rental of campsites for tents
20	Short term rental of campsites for RVs (no utility hookups)
21	Short term rental of campsites for RVs (includes utility hookups)
22	Long term rental for mobile homes, RV trailers, campers, etc.
24	Sales to visitors of automobile fuel and oil products.
25	Sales to visitors for automobile repairs and related services
27	Sales to visitors for rental of marina slips and mooring sites
28	Sales to visitors for rental of houseboats
29	Sales to visitors for rental of small boats and related boat items such as motors
30	Sales to visitors of boat fuel and oil products.
31	Sales to visitors for the purchase of boats and related boat items such as motors
32	Sales to visitors for boat repairs and related services
33	Sales to visitors for the dry storage of boats
34	Identify and enter sales to visitors of other marina services not listed above
36 - 39	Sales to visitors where transportation is the primary purpose. Any interpreation is incidental to the activity. Enter according to type or identify another type on line 39
41	Sales to visitors for horse services, including riding services which generally have approved routes or times
42	Sales to visitors for whitewater and float trips
43 - 49	Sales to visitors for guided interpretive tours. Enter according to type or identify another type on line 49
51	Sales to visitors for accomodations on cruise ships which enter and leave NPS waters without passengers disembarking
52	Sales to visitors for the rental of auto parking spaces
53	Sales to visitors of vending machine food and merchandise
54	Sales to visitors for bathhouse, spa, and related services
55	Sales to visitors for the rental of bicycles, equipment, and other items.
56	Sales to visitors for the provision of hunting guide services, including transportation.
57	Sales to visitors for the provision of schools and other instructional services
58	Sales to visitors for the provision of health care and related services
59	Sales to visitors for golf and related services
60	Sales to visitors for the use of sporting facilities, other than golf activities
61	Identify and enter sales to visitors for other services not listed above
62	Identify and enter sales to visitors for other services not listed above
63	Sales to employees for food, lodging, and transportation

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Sheet 4: IS

SCHEDULE B - INCOME STATEMENT
CONCESSIONER:					YEAR ENDING:
							Totals
TOTAL GROSS RECEIPTS	1.		GROSS RECEIPTS (from Sch. A, line 55)
COST OF SALES	2.	a.	Eating Places
	2.	b.	Souvenirs
	2.	c.	General Merchandise
	2.	d.	Fuel and Oil
	2.	e.	Other (Identify):
	2.	f.	Other (Identify):
	3.		TOTAL COST OF SALES
	4.		GROSS PROFIT
OPERATING (DIRECT) EXPENSES	5.		Direct Salaries, Wages, Payroll Taxes, and Benefits
	6.		Commission Fee Expense
EXPENSES	7.		Operating Supplies
	8.		Equipment Purchase/Rental/Lease Expense
	9.		Contract Labor
	10.		Utilities Expense
	11.		Licenses/Fees
	12.		Repair and Maintenance
	13.		Vehicle/Fuel Expense
	14.		Vehicle/Rent/Lease Expense
	15.		Expedition Food Expense
	16.		Hay, Pasture and Feed
	17.		Vet/Farrier Services
	18.		Horse Rental
	19.		Contract Transportation Expense
	20.		Other (Identify):
	21.		Other (Identify):
	22.		TOTAL OPERATING (DIRECT) EXPENSES
GENERAL AND ADMINISTRATIVE EXPENSES	23.		Owners/Officers/Partners Salaries, Payroll & Benefits
	24.		Other (Administrative) Salaries, Payroll Taxes & Benefits
	25.		Credit Card Charges
	26.		Office Expense
	27.		Travel, Meals and Entertainment
	28.		Telecommunications Expense
	29.		Legal Fees
	30.		Accounting and Review/Audit Fees
	31.		Advertising and Promotional Expense
	32.		Dues/Subscriptions
	33.		Bank Charges
	34.		Other (Identify):
	35.		Other (Identify):
	36.		TOTAL GENERAL AND ADMINISTRATIVE
GOVERNMENT FEES/ SPECIAL ACCOUNT CONTRIBUTIONS	37.		Percentage of Gross Receipts Fee ______%
	38.		Building Use Fee or Flat Fee
	39.		Other (Identify):
	40.		TOTAL FEES AND CONTRIBUTIONS
FIXED EXPENSES	41.		Property Rent/Lease Expense
	42.		Property taxes
	43.		Business/Liability/Property Insurance
	44.		Interest Expense
	45.		Depreciation
	46.		Other (Identify):
	47.		TOTAL FIXED EXPENSES
OTHER INCOME (EXPENSES)	48.		Interest and Dividend Income
	49.		Gain (Loss) on Sale of Assets
	50.		Other (Identify):
	51.		TOTAL OTHER INCOME (EXPENSES)
INCOME TAXES	52.		Federal
	53.		State and Local
	54.		TOTAL INCOME TAXES
NET INCOME	55.		NET INCOME (LOSS)
(LOSS)

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Sheet 5: IS Ins

SCHEDULE B - INSTRUCTIONS - INCOME STATEMENT
		ALL AMOUNTS SHOULD BE ROUNDED TO THE NEAREST DOLLAR
Line 1.		Enter the amount from Detail of Gross Receipts, line 55.
Lines 2a - 2f.		The amount for the Cost of Sales for each category (2a.-2f.) must be calculated and entered on the appropriate line. To calculate the Cost of Sales for each category do the following steps: Start with the beginning inventory for the year, add the cost of all purchases at gross invoice price less discounts plus transportation, storage and delivery charges for the year then subtract the ending inventory for the year. The result is the amount that should be entered for the Cost of Sales. This calculation should be done separately for each category. Do not combine amounts for different categories.
Line 3.		Add Lines 2a through 2f and enter the amount.
Line 4.		Subtract Line 3 from Line 1 and enter the difference.
Line 5.		Enter the amount of direct salary, wages, payroll tax, and benefit expenses for all workers providing services to visitors, including maintenance workers. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.
Line 6.		Enter the amount paid to authorized agents for business secured (Example includes: lodging reservations).
Line 7.		Enter the cost of direct operating supplies.
Line 8.		Self-Explanatory.
Line 9.		Enter the cost of contract labor with third parties. Examples include the cost of cleaning dining rooms, washing windows, trash removal and wranglers
Line 10.		Enter the cost of utilities. Examples include coal, oil, gas and other fuels, electricity, water and sewage.
Line 11.		Enter the cost of all Federal, State and Local licenses, permits and fees. Do not include Franchise Fees, Building Use Fees, Flat Fees or Special Account Contributions reported on Lines 37 - 40.
Line 12.		Enter costs for repair and maintenance items. Salaries should be included on line 5.
Line 13.		Enter the amount for fuel for vehicles, boats, planes, snowmobiles etc.
Line 14.		Self-Explanatory.
Line 15.		Enter the cost of food for guided trips such as river running, fishing guides, hunting guides etc.
Lines 16 - 18.		Self-Explanatory.
Line 19.		Enter costs for transportation provided by a third party included as part of the fee paid by visitors
Lines 20 - 21.		Enter the description and amount for Operating (Direct) Expenses not shown elsewhere.
Line 22.		Add Lines 5 through 21 and enter the amount.
Line 23.		Enter the amount for Owners/Officers/Partners salaries, Payroll & Benefits plus the related payroll taxes and benefits. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.
Line 24.		Enter the amount for Other Salaries, Payroll Taxes and Benefits. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.
Line 25 - 27.		Self-Explanatory.
Line 28.		Enter the amount for telephone and other communication devices.
Lines 29 - 33.		Self-Explanatory.
Lines 34 - 35.		Enter the description and amount for administrative costs not shown elsewhere.
Line 36.		Add Lines 23 through 35 and enter the amount.
Line 37.		Enter the amount, if any, for the Percentage of Gross Receipts Fee.
Line 38.		Enter the amount, if any, for a Building Use Fee or Flat Fee
Line 39.		Enter the amount, if any, for other fees paid to the National Park Service that are required by the authorization including Special Account Contributions
Line 40.		Add Lines 37 through 39 and enter the amount.
Line 41.		Enter the amount for the rental or lease of facilities, do not include any amount paid to the National Park Service for a Building Use Fee. This category will include mostly rental or lease of facilities outside the park boundary.
Line 42.		Self-Explanatory.
Line 43.		Self-Explanatory. Worker's Compensation Insurance is a benefit and must be recorded with salaries and benefits.
Lines 44 - 45.		Self-Explanatory.
Line 46.		Enter the description and amount for Fixed Expenses not shown elsewhere.
Line 47.		Add Lines 41 through 46 and enter the amount.
Line 48.		Enter the total amount of all interest and dividend revenue accrued and earned during the year.
Line 49.		Enter the total amount of all gains/losses resulting from the sale of assets
Line 50.		Enter the description and amount for all other revenues or expenses not shown elsewhere.
Line 51.		Add Lines 48 through 50 and enter the amount.
Lines 52 - 53.		Self-Explanatory.
Line 54.		Add Lines 52 through 53 and enter the amount.
Line 55.		Subtract Lines 22, 36, 40, 47, 51, and 54 from Line 4 and enter the amount.

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Sheet 6: BS

SCHEDULE C - BALANCE SHEET
CONCESSIONER:						YEAR ENDING:
(For Concessioners with Gross Receipts Between $250,000 and $500,000)
ASSETS
1.		Cash and Cash Equivalents
2.		Inventories - Merchandise
3.		Notes and Accounts Receivable
4.		Prepaid Expenses
5.		Depreciable Assets (Cost)
6.		Less: Accumulated Depreciation	(		)
7.		Net Depreciable Assets
8.		Other (Identify):
9.		Other (Identify):
10.		TOTAL ASSETS
LIABILITIES
11.		Accounts Payable
12.		Notes Payable
13.		Current Maturities on Long - Term Debt (Less than 1 Year)
14.		Government Fees Payable
15.		Accrued Liabilities
16.		Advance Deposits
17.		Long -Term Debt, Excluding Current Maturities (1 Year or more)
18.		Other (Identify):
19.		Other (Identify):
20.		TOTAL LIABILITIES
EQUITY
21.		Partner’s or Proprietor’s Capital
22.		Common and Preferred Stock
23.		Additional Paid - In Capital
24.		Less: Treasury Stock					(		)
25.		Retained Earnings
26.		TOTAL EQUITY
27.		TOTAL LIABILITIES AND EQUITY

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Sheet 7: BS Ins

SCHEDULE C - INSTRUCTIONS
Lines 1 - 4.		Self-Explanatory.
Line 5.		Enter the total cost for all depreciable assets
Line 6.		Enter the total accumulated depreciation for all depreciable assets
Line 7.		Subtract Line 6 from Line 5 and enter the amount in both columns on line 7.
Line 8 - 9.		Enter the description and amount of other assets not shown elsewhere, including any special account balances.
Line 10.		Add Lines 1 through 4 and 7 through 9 and enter the amount.
Lines 11 -15.		Self-Explanatory.
Line 16.		Enter amounts such as advance deposits for future services not yet rendered (e.g., river trips and lodging).
Line 17.		Self-Explanatory.
Lines 18 - 19		Enter the description and amount of other liabilities not shown elsewhere.
Line 20.		Add Lines 11 through 19 and enter the amount.
Line 21.		To be filled out by Sole Proprietorship or Partnerships but NOT Corporations.
Lines 22 - 24.		To be filled out by Corporations but NOT Sole Proprietorship or Partnerships. Treasury stock is the cost of any stock withdrawn and entered as a negative amount on line 24.
Line 25.		Self-Explanatory.
Line 26.		Sole Proprietorship and Partnerships enter the sum of the amounts from Lines 21 and 25. Corporations enter the total of Lines 22, 23, and 25 and subtract the amount on Line 24.
Line 27.		Add Lines 20 and 26 and enter the amount.
When the schedule has been completed lines 10 and 27 should be the same amount.

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Sheet 8: M

SCHEDULE M - OPERATIONAL STATISTICS

CONCESSIONER:

YEAR ENDING:

Site:______________________________

High Season From_________ To____________

Total Season From_________ To____________

LODGING

1.

Number of Rooms in Facility

2.

Total Number of Room Nights Available

annual

high season

3.

Total Number of Room Nights Occupied

annual

high season

annual

4.

Occupancy Percentage

annual

high season

annual

5.

Average Daily Room Rate (ADR)

annual

high season

annual

6.

Revenue Per Available Room (RevPAR)

annual

high season

7.

Total Number of Guests

annual

Guests/Occupied Night

8.

Number of Lodging Employees

low season

high season

FOOD AND BEVERAGE

Restaurants

Cafeterias

Snack Bar/Fast Food

9.

Number of Seats

10.

Total Square Feet of Seating Area

11.

Total Covers (i.e. customers)

12.

Average Check per Cover

13.

Total Number of Food & Bev. Employees

low season

high season

GIFTS AND MERCHANDISE

14

Total Retail Square Feet (including storage)

Avg. Transaction/Sq.Ft.

15

Total Number of Retail Employees

low season

high season

MARINAS

Occup %

16.

Number of Covered Slips

Avg. No. Occupied

17.

Number of Uncovered Slips

Avg. No. Occupied

18.

Number of Rental Boats and Houseboats

Avg. No. Occupied

19.

Number of Dry Storage Units

Avg. No. Occupied

20.

Avg. Gross Receipts Per Occupied Slip (16 and 17 above)

21.

Avg. Gross Receipts Per Occupied Dry Storage Unit (19 above)

22.

Linear Feet of Wet Moorage (LF)

Gross Receipts / LF

23.

Number of Marina Employees

low season

high season

TRANSPORTATION/TOUR/GUIDE SERVICE

# of Annual Trips

# of Annual Riders

riders/trip

24.

Type of Trip/Tour_____________________________

25.

Type of Trip/Tour_____________________________

26.

Type of Trip/Tour_____________________________

27.

Type of Trip/Tour_____________________________

28.

Type of Trip/Tour_____________________________

29.

Number of Transportation Employees

low season

high season

CAMPGROUNDS

Occup %

30.

Number of Campground Sites

Avg. No. Occupied

31.

Number of Campground Employees

low season

high season

TOTAL NUMBER OF CONCESSION EMPLOYEES

32.

Filled year-round employee positions

33.

Filled seasonal positions (high season)

34.

Estimated actual person years

EMPLOYEE HOUSING

Occup %

35.

Number of Beds

Avg. No. Occupied

36.

Total Direct Housing Expense

Expense per Occupied Bed

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Sheet 9: insM

		SCHEDULE M - INSTRUCTIONS - OPERATIONAL STATISTICS
Line No.
General		A separate Schedule M should be completed for each site operated and a total park schedule should also be completed for the entire park operation. Indicate either "Total Park" or the site location within the park where the service is provided. Enter the approximate beginning and ending dates for the total season and high season at the site or park. Leave blanks where no services are provided.
2		Room Nights Available is the average daily number of rooms available multiplied by the number of nights the rooms are available.
3		Room Nights Occupied is the average daily number of rooms occupied multiplied by the number of nights the rooms are available.
4		Occupancy Percentage is the total number of Room Nights Occupied (line 3) divided by Total Number of Room Nights Available (line 2).
5		Average Daily Room Rate (ADR) is: Room Gross Receipts divided by Total Occupied Rooms for the year (line 3).
6		Gross Receipts per available room (RevPAR) is: Occupancy Percentage (line 4) multiplied by Average Daily Room Rate (line 5).
7		Total Number of Guests is self-explanatory. Guests/Occupied Night is the Total Number of Guests divided by the Total Number of Rooms Nights Occupied per year (line 3).
8		High season includes the maximum number of lodging employees needed during the busiest season. Low season is the minimum or base number of lodging employees used to provide lodging services during the least busiest time of the year.
9 -11		Self-Explanatory
12		Average Check per Cover is Food and Beverage Gross Receipts divided by Total Covers.
13		Follow the instructions for line 8, above, for food and beverage employees.
14		Specify the total retail square feet used in the gift and merchandise operations including storage area, on and off site and office space. If a storage area supports more than one site, prorate the square footage of the storage area according to the gross receipts of each site. Average Transactions/Sq. Ft. is the total retail gross receipts divided by the Total Retail Square Feet.
15		Follow the instructions for line 8, above, for retail employees.
16-19		For each line, enter the average number of slips, boats, etc, available for rent during the year and the average number occupied during the year. Percentage occupied is the average number occupied divided by the average number available.
20		Avg. Gross Receipts Per Occupied Slip is the Gross Receipts for all slips for the site or total park divided by the total of the Number of Covered Slips (line 16) and Uncovered Slips (line 17).
21		Avg. Gross Receipts Per Occupied Dry Storage Units is the gross receipts for dry storage for the site or total park divided by the Number of Dry Storage Units (line 19) .
22		Linear Feet of Wet Moorage is the total feet of of docking available for all slips. Gross Receipts per Linear Feet of Wet Moorage is the gross receipts for slip rental, for the site or park, divided by the total Linear Feet of Wet Moorage.
23		Follow the instructions for line 8, above, for marina employees.
24 - 28		For each type of trip/tour, identify the type, specify the number of trips during the year and the total number of riders for the year. Riders per Trip is the total number of riders for the year divided by the total number of trips.
29		Follow the instructions for line 8, above, for transportation employees.
30		Consider campgrounds to be as a part of the nearest business location and include on that site sheet. Calculate occupancy in the same manner per lines 16-19, above.
31		Follow the instructions for line 8, above, for campground employees.
32 - 34		Complete for total concession only (do not complete for individual site pages). Estimated Actual Person Years (EFTs) is the total number of hours worked by all employees (salaried and hourly wage employees) during the year divided by 2080.
35 - 36		Complete for total concession only (do not complete for individual site pages). See instructions for lines 16 to 19 for occupancy calculation. Total Direct Housing Expense includes: utilities, repair and maintenance, supplies, and other direct expenses for the employee housing units. Expense per Occupied Bed is the Total Direct Housing Expense divided by line 35, Number of Beds.