martin county tourist development council · suzanne o’toole hotelier ... martin county tourist...

MARTIN COUNTY TOURIST DEVELOPMENT COUNCIL March 12, 2014 at 3pm (Commission Chambers)

2401 SE Monterey Road Stuart, Florida 34996

1. CALL TO ORDER - Thomas Bausch, Chair

2. ROLL CALL / APPROVAL OF EXCUSED ABSENCES - Staff ** Name Position Appointed Term Ends Anne Scott County Commission designee 04-DEC-12 01-NOV-14 Suzanne O’Toole Hotelier – Clarion Inn 04-DEC-12 07-APR-17 Thomas Bausch Elected Municipal Officer - Town of Sewall's Point 01-NOV-14 Sharon Glenn Hotelier - Plantation Beach Club 04-SEP-07 10-JUL-15 #Jeffrey Krauskopf Elected Municipal Official - City of Stuart 10-JUL-01 01-NOV-15 Bernard Malone Involved in the tourist industry 14-JUN-05 10-JUL-17 Steven Vitale Hotelier - Old Colorado Inn 04-DEC-12 10-JUL-17 Ronald Rose Involved in the tourist industry 25-NOV-08 10-JUL-15

Quorum is met with 5 TDC members *** Requested Excused Absence # Confirmed

3. ELECTION OF CHAIR AND VICE-CHAIR**

4. APPROVAL OF MINUTES - Meeting of November 13, 2013**

5. REPORTS A. Financial Report - Bob Dryburgh B. Director’s Report - Kevin Abbate

i. Discovermartin.com Updates ii. Consultant Update

iii. TDC Appointment on 3/18 (Jen Reyneri)

6. DISCUSSIONS & PRESENTATIONS A. MCTV Tourism Programming - David Graham* B. Arts Council Final Report - Nancy Turrell** C. Treasure Coast Sports Commission Final Report - Tom Colucci**

7. NEW BUSINESS A. Marcus Turk Discussion - Bernie Malone B. Celebrate Stuart Funding Request - City of Stuart* C. Martin County Destination Marketing Corporation Audit - Shannon Nazzal** D. Marketing Grant Contracts - Shannon Nazzal

i. Stuart Air Show - Contract Requirement Not Met ii. Pineapple Festival - Reimbursement Scheduled

8. UNFINISHED BUSINESS

9. COMMENTS A. Public B. TDC Members C. Staff

10. CHAIR’S CLOSING A. NEXT MEETING DATE - Wednesday, March 27, 2014 at 2pm, Mansion at Tuckahoe (Strategic Planning)

11. ADJOURNMENT

*Item requires action to recommend a decision for the Board of County Commissioners approval **Requires TDC Action

MARTIN COUNTY TOURIST DEVELOPMENT COUNCIL November 13, 2013 at 3pm (Commission Chambers)

2401 SE Monterey Road Stuart, Florida 34997

PRESENT Elected Municipal Officer – Sewall’s Point ............................................................... Thomas Bausch, Chair Tourist industry ......................................................................................................... Bernie Malone Tourist industry ......................................................................................................... Ron Rose

Hotelier ..................................................................................................................... Steven Vitale Hotelier ..................................................................................................................... Suzanne O’Toole, Vice-Chair

ABSENT

County Commission designee……………………………………………………………Anne Scott Hotelier ..................................................................................................................... Sharon Glenn Elected Municipal Officer – Stuart ............................................................................ Jeff Krauskopf

STAFF PRESENT

Director / Parks & Recreation Department ............................................................... Kevin Abbate Senior Financial Analyst ........................................................................................... Bob Dryburgh Recreation & Tourism Administrator ........................................................................ Shannon Nazzal Reception and Information Specialist…………………………………………………...Latasha Blackmon

PUBLIC

Quorum is met with 5 TDC members.

* Indicates a motion ** Indicates a vote *** For the record comment

1. CALL TO ORDER Thomas Bausch, Chair, called the meeting to order at 3:03 p.m.

2. CHAIR’S COMMENTS The Chair did not have any comments.

3. CONSENT AGENDA

A. Approval of Minutes: September 23, 2013.

* Bernie Malone made a motion to accept the minutes as written. ** Ron Rose seconded the motion, which passed unanimously.

4. REPORTS A. Financial Report - Bob Dryburgh, Senior Financial Analyst

Mr. Dryburgh presented the financial report. Ron Rose asked which category RV Parks were in. Mr. Abbate stated he asked the clerk’s office for a request to breakdown the performance of hotels that remit taxes so we can show where the largest properties are remitting the most bed tax so we may analyze. Conversation continued. Mr. Malone added that the Tax Collector is doing a great job because the numbers have increased over the years.

B. Director’s Report - Kevin Abbate, Parks & Recreation Director 1. Kevin Abbate gave an update on the Tourism consultant bids which closed out last week. There were

ten consultant bids from all over the country that will be ranked based on criterion that has been set in place. Once the consultant is chosen and contract is signed, the consultant has four months to execute all the variables in the contract. The Parks & Recreation staff is still managing the website, phone lines, and social media very well. The city of Stuart visitor’s information center opened yesterday. Kevin mentioned he and Shannon will be working on getting Tourist Kiosk in hotels, administrative building, and Downtown Stuart visitor information center. Ron asked if anyone looked in the possibility of having a TV station that would be available in every hotel and in people’s home. Kevin explained we do have channel 20, but it is a great idea to start exploring and whatever is the easiest communication to use to get the flow of information to the community is best. Kevin also stated he and Shannon have met with the St. Lucie County CVB to talk about collaboration in the future, and he is trying to connect with a

Martin County Tourist Development Council September 23, 2013

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company to create a “Go Treasure Coast Pass” which is a pass for one price for all the attractions to help promote tourism to the area. He is still awaiting response. Shannon introduced Latasha Blackmon, who is the information specialist for tourism division, to the TDC board. Kevin mentioned Megan-Kate McDonald is the digital marketing specialist who is keeping up with all the social media and web content.

2. County’s Transition Plan- Included in above notes.

5. DISCUSSIONS & PRESENTATIONS

A. MCTV Staycation Program Kevin explained he met with David Graham, who is the Director of Administration and oversees MCTV. They collaborated and are proposing a program called “Martin Staycation” for MCTV. The goal of the program is to promote off tourist season visitation of local destinations by residents. It is a monthly program that will feature local restaurants, hotels, outfitters, and attractions that can offer discounts to local residents. David will take program to BOCC on December 3. Kevin mentioned he will let the board know of any updates.

B. Tourism Industry Updates 1. Treasure Coast Sports Commission – Tom Colucci

Tom stated he would like to see a better system in place to submit results to board because it takes over thirty days to receive reports back and get an economic impact. He will get with Kevin to create a better system. Gave update on hotels and FHSAA Swim Meet. He showed the video of the swim meet that is on YouTube, and stated that he is trying to get a video for every event. Sponsored Indiantown rodeo with jumbo tron and the purpose is to compile a story through video. He mentioned he and Kevin are working on bringing other sports to the county. Kevin added he and Tom is working on getting a very short, cycling race in Martin County, and said he will put a bid in to the BOCC. Thomas Bausch asked if there was any soliciting for the swim meet. Tom Colucci stated there were NCAA colleges at the swim meet and the sports commission track recruiters. Tom stated there is a need for a dive well which will bring international competition. Thomas Bausch commended Tom on a job well done, and Bernie gave congratulations on the video.

2. Hotel / Motel Association – Jacque Lewis Jacque gave update on the Hotel/Motel Association which met Monday evening trying to get more partners to the area. She explained the association has had a lot of interest from different associations and is thinking of rebranding themselves from the Hotel/Motel Association to Tourism Partners Association (unofficial). Jacque stated the association is ready to be partners with the county as soon as they have an organization in place. She mentioned the association will have a set name and update on partners by the end of December. Jacque stated there need to be more events updated on the discover martin website. Shannon replied the reason the website has not been updated is because the former CVB had not renewed their contract with Destination 3000 in July causing her to have no access to update the website. She stated she got a purchase order to go with a new web host to redo the website. Jacque stated she would like for the board to keep her informed on website improvement. Thomas Bausch stated feedback should be getting out sooner so the board can start working on it. Jacque stated the Hotel/Motel Association knows the process and they are on board. Kevin added Shannon is making things happen.

6. NEW BUSINESS

A. Restaurant Association – Kevin Abbate, Parks & Recreation Director Kevin explained after the Swim meets, the council should consider having a restaurant association seeded by the TDC to help promote tourism in Martin County. Discussion ensued on whether to combine with Hotel/Motel Association. No action was voted on.

7. UNFINISHED BUSINESS A. FY15 Marketing Grant Program

Shannon stated consultant from RFP is not yet chosen so there is no update on the grant program.

8. COMMENTS

Martin County Tourist Development Council September 23, 2013

Page 3

A. Public

B. TDC Members C. Staff

9. Chair’s Closing A. Next Meeting Date Announcement – Wednesday, January 8, 2014 at 3pm.

10. Adjournment

The meeting adjourned at 5:10 p.m. Recorded and Prepared by: Latasha Blackmon/ Information Specialist Date

Thomas Bausch, Chairperson Date

Jen Reyner i

9186 SE Mercury Stre e t , Hobe Sound, FL 33455 (561)310-2611 j enreyner i@mac. com OBJECTIVE: To encourage growth and conceptualize fresh ideas while applying my core values, creative

abilities, entrepreneurial and managerial experience to benefit and serve all. QUALIFICATIONS:

§ World traveled family travel advocate

§ Social Media Expert

§ Well-respected published photographer and author.

§ Creative and innovative visionary.

§ Thrive in fast-paced and multi-faceted environments.

§ Strong values and business ethics.

§ Very confident in public speaking/relations and new situations.

§ 20+ years entrepreneurial experience.

CAREER EXPERIENCE:

January 2013-Present WordTraveling.com International President Oversee all events, content and brand development, writing, PR, photography, social media and marketing for

WordTraveling.com. Manage a team of three assistants.

June 2004-January 2013 LightLensLove.com International Founder, Photographer and Writer Founder of a photographic lifestyle website and Blog with an inspiring overtone. Commissions include original

photography, event photography and various articles and copywriting. Clients include Marco Beach Ocean Resort, Miami International Wine Fair, Florida Wine Fest and Kendall Jackson. Currently finishing a travel memoir book with a spiritual message. Have traveled extensively (including a one-year European Sabbatical in 2004) preparing a collection of worldly images and notes. Publications include Executive Traveler, Central Beat, Las Vegas Home & Garden, Around Your Home, Florida Wine Fest, TangoDiva.com and Miami International Wine Fest. Volunteer work includes Kids4Kids Crossing Borders, Caring for Children Charities, Naples Winter Wine Fest.

April 2007-2012 Kids4KidsCB.org International

Volunteer Creative Director, Photographer and Writer Helping in the growth and awareness of a children’s foundation and international relief effort with a focus on the

Dominican Republic. Developed website and content and shot on location photography.

August 2005-October 2006 Central Christian Church Henderson, NV Communications Department Freelancer- Photography/ Writing Commissioned and volunteered for multi-media department work, photography assignments, and writing,

including weekly newsletter , weekly bulletins, special collateral materials, quarterly magazine articles and advertising copy. Worked with the editor, communications director, publication and multi-media staff.

August 2000 – July 2003 SpaceLift Feng Shui Las Vegas, NV Principal

Owned and operated a personal coaching, design/ life enhancement business and website. Consulted and coached clients, interior designs, published articles, taught educational seminars and lectures for up to 500 people. Handled brand awareness, marketing, writing and web supervision. Closed business for personal belief reasons.

September 1999- May 2000 Greg Norman’s Australian Grille Myrtle Beach, SC Director of Sales and Marketing

Opening team of Todd English’s celebrity restaurant concept. Worked directly with ad agency on branding and marketing. Responsible for creation and execution of radio, television, and print advertising. Coordinated on and off premise special events and promotions and PR. Implemented staff uniform design and incentive programs.

November 1991-April 1998 Incognito Palm Beach Gardens, FL Partner : General Manager, Buyer, Creative Director

Partner in a 6000-square foot concept retail store. Responsible for branding, merchandising, design, advertising, promotions, PR, inventory, buying, staffing, training, community outreach and incentive programs.

PERSONAL PROFILE: Hobbies- Travel, cuisine, photography, writing, wine, fishing, and family activities.

Attributes- Innovative, Creative, Genuine, Loyal, Supportive, Risk- Taker, Committed, Kind, Intelligent, Humorous, a True Leader, Determined, Courageous, Confident, Wise, Loving, and Caring. Personal- 40 years old, happily married, two sons ,energetic, in excellent health. Church volunteer and leader. Spanish speaker. Computer Skills- Mac or PC, proficient Internet Skills, Microsoft Word, Excel, Outlook, Power Point, Keynote, Pages, Adobe PhotoShop

EDUCATION:

2006 Central Christian College Henderson, NV Student of worldview and ethical leadership. 2002 PSI 4-Level Life Success Course Clearlake Oaks, CA Completed 4 intense programs on professional and personal success and development and ethics. 2000 Feng Shui Design Institute China/Nevada City, CA

Achieved certification as a feng shui consultant in California, and earned advanced certification while studying in China. 1990-1991 Florida Community College Jacksonville, FL

General business, writing and psychology classes. REFERENCES: Melissa Pierce Julie Gorman Pastor Author/ Speaker Generation Church JulieGorman.com

Jupiter, FL Lake Worth, FL 561-745-3035 (502)773-0876

[email protected] [email protected]

Jayne Post Felice Gerwitz Comedianne Founder/ Publisher http://www.marriagecanbemurder.com Ultimate Homeschool Radio Network

Las Vegas, NV www.UltimateRadioNetwork.com (702)285-9846 Fort Myers, FL [email protected] (239) 470-7471 [email protected]

CONTINUED

APPLICATION FOR APPOINTMENT COUNTY BOARDS, COMMITTEES, TASK FORCES

TOURIST DEVELOPMENT COUNCIL

PLEASE PRINT Type of Member: A citizen who is an owner or operator of motels, hotels, recreational vehicle parks, or other tourist

accommodations in the County that are subject to the tourist development tax. Check One: Mr. Mrs. Ms. Miss Dr. Name: Residence Address: Street/City/Zip Code Mailing Address: (if different) Street/City/Zip Code Commission District in which you reside: Staff will complete. Are you available year round to attend meetings? yes no If no, what months are you available? Telephone numbers: daytime: alternate: alternate: ___________ ~Area Codes are considered 772 unless you note otherwise.~ EMAIL: Have you ever pled guilty or “no contest” to a crime, been convicted of a crime, had adjudication withheld, prosecution deferred, been placed on probation, received a suspended sentence or forfeited bail in connection with any offense (except minor traffic violations)? Please show all convictions, including driving while intoxicated (DUI) convictions. yes no If yes, please provide the following information:

TYPE OF OFFENSE DATE PLACE (City, State) SENTENCE OR FINE

A conviction record does not necessarily disqualify you for consideration. Factors such as age at time of offense, nature of violation, and rehabilitation will be considered. The Martin County Board of County Commissioners retains the right to remove, at will, any appointee to a Board or Committee with or without cause. EDUCATION/EXPERIENCE: A resume is recommended to be attached containing this and any other information that would be helpful to the Board in evaluating your application. Resume or letter of qualifications attached? yes no Education:

Jen Reyneri

Jen Reyneri

Jen Reyneri

9186 SE Mercury St

Jen Reyneri

Hobe Sound, FL 33455

Jen Reyneri

561-310-2611

Jen Reyneri

[email protected]

Jen Reyneri

See resume

Employment Experience: Other experience you feel would be helpful to the Board in making this appointment: Community Experience and Affiliations: Other County Boards/Committees/Task Forces on which you have served: Do you or any member of your immediate family work for Martin County or hold a position that might conflict with your duties for this Board/Committee/Task Force? If yes, please explain: REFERENCES: Please list two references: Applicants may be required by State Law and County Ordinance to file a Financial Disclosure

Statement as part of the appointment process. Under penalties of perjury, I declare that I have read the foregoing and that the facts stated in it

are true. (Pursuant to Section 92.525 Florida Statutes, falsifying this application is a Third Degree Felony punishable by up to five years imprisonment and up to a $5,000 fine.)

Signature: Date: Applications must be filed with Martin County Administration, 2401 SE Monterey Road, Stuart, Florida 34996 by Friday, February 21, 2014. All information submitted becomes public record. If you have any questions, please call (772) 221-1352 or send email to [email protected].

mailto:[email protected]

Jen Reyneri

I currently own/ operate a Family Travel Blog , www.WordTraveling.com, I host a weekly family travel podcast , and we rent our guest cottage as a vacation rental.

Jen Reyneri

SonShine Christian Academy- Leader Firs

Jen Reyneri

Jen Reyneri

First Lego League Robotics- Coach, Generation Church- Dream Team Coordinator

Jen Reyneri

Our son is a member of Boy Scouts of America

Jen Reyneri

and Hobe Sound Little League

Jen Reyneri

no.

Jen Reyneri

Melissa Pierce- Generation Church Pastor- 561-745-3035, Stacey Jones- Sonshine Christian Academy Board- 772-260-1801

Jen Reyneri

2-18-14

Jen Reyneri

Jen Reyneri, digital signature

Jen Reyneri

and we rent our guest cottage as a vacation rental.

THE ARTS COUNCIL, INC. AND AFFILIATE FINANCIAL STATEMENTS

September 30, 2013

CONTENTS PAGE INDEPENDENT AUDITORS' REPORT 1-2 FINANCIAL STATEMENTS Statement of Financial Position 3

Statement of Activities 4 Statement of Functional Expenses 5 Statement of Cash Flows 6 Notes to Financial Statements 7-12

ADDITIONAL INFORMATION

Statement of Financial Position - Arts Council, Inc. 13 Statement of Activities - Arts Council, Inc. 13 Statement of Functional Expenses - Arts Council, Inc. 15 Statement of Financial Position - Arts Foundation for Martin County, Inc. 16 Statement of Activities - Arts Foundation for Martin County, Inc. 17 Statement of Functional Expenses - Arts Foundation for Martin County, Inc. 18

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A. CERTIFIED PUBLIC ACCOUNTANTS

2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950772-461-8833 Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., Port St. Lucie, Florida 34984772-878-1952Fax: 772-878-1709

Member AICPA Member AICPA Division for CPA Firms Member AICPA Private Company Practice Section

WWW.DMHBCPA.NET

INDEPENDENT AUDITOR’S REPORT To the Board of Directors of The Arts Council, Inc. and Affiliate

We have audited the accompanying financial statements of The Arts Council, Inc. and Affiliate (a nonprofit organization) which comprise the statement of financial position as of September 30, 2013, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

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Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of The Arts Council, Inc. and Affiliate as of September 30, 2013, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matter Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The Statement of Financial Position - Arts Council, Inc., Statement of Activities - Arts Council, Inc., and the Statement of Functional Expenses - Arts Council, Inc. on pages 13 - 15 and the Statement of Financial Position – Arts Foundation for Martin County, Inc., Statement of Activities - Arts Foundation for Martin County, Inc., and the Statement of Functional Expenses - Arts Foundation for Martin County, Inc. on pages 16 - 18 are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

DiBartolomeo, McBee, Hartley and Barnes Port St Lucie, FL January 02, 2014

THE ARTS COUNCIL, INC. AND AFFILIATE STATEMENT OF FINANCIAL POSITION

September 30, 2013

The accompanying notes are an integral part of these financial statements

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ASSETS

CURRENT ASSETS Cash and cash equivalents 143,813$ Inventory 3,450 Grant receivable 3,277 Pledges receivable 6,000 Prepaid expense 1,512 TOTAL CURRENT ASSETS 158,052

PROPERTY AND EQUIPMENTFurniture, fixtures and equipment 91,760 Less accumulated depreciation 76,948

NET PROPERTY AND EQUIPMENT 14,812

OTHER ASSETS Utility deposits 295 TOTAL OTHER ASSETS 295

TOTAL ASSETS 173,159$

LIABILITIES AND NET ASSETS

CURRENT LIABILITIESAccounts payable and accrued expenses 15,731$ Due to other agencies 6,559 TOTAL CURRENT LIABILITIES 22,290

NET ASSETSUnrestricted 42,814 Board designated 25,015 Temporarily restricted 74,600 Permanently restricted 8,440

TOTAL NET ASSETS 150,869

TOTAL LIABILITIES AND NET ASSETS 173,159$

THE ARTS COUNCIL, INC. AND AFFILIATE STATEMENT OF ACTIVITIES

Year ended September 30, 2013


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UnrestrictedTemporarily

RestrictedPermanently

Restricted Total

SUPPORT AND OTHER REVENUEContributions

Government 60,280$ 93,559$ -$ 153,839$ Private and community funds 54,389 - - 54,389 Membership 24,505 20,777 - 45,282 Sponsorship 25,333 - - 25,333

Program events 83,783 - - 83,783 Investment income 154 - - 154 Contributed services 55,710 - - 55,710 Other income 16,495 - - 16,495

320,649 114,336 - 434,985 Net assets released from restrictions 175,048 (125,048) (50,000) -

TOTAL SUPPORT AND OTHER REVENUE 495,697 (10,712) (50,000) 434,985

EXPENSESProgram services 409,111 - - 409,111 Support services

General and administrative 60,146 - - 60,146 Fundraising 19,036 - - 19,036 TOTAL EXPENSES 488,293 - - 488,293

CHANGE IN NET ASSETS 7,404 (10,712) (50,000) (53,308)

NET ASSETSBeginning of Year 60,425 85,312 58,440 204,177 End of Year 67,829$ 74,600$ 8,440$ 150,869$

THE ARTS COUNCIL, INC. AND AFFILIATE STATEMENT OF FUNCTIONAL EXPENSES



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Program Services

General and Administrative Fundraising Total

Salaries and benefits 110,380$ 26,792$ 11,382$ 148,554$ Artist fees, supplies and awards 42,266 - 1,681 43,947 Professional fees 47,078 6,682 - 53,760 Events 18,765 - - 18,765 Marketing 104,093 1,087 1,324 106,504 Travel, conferences and training 2,949 - 1,070 4,019 Insurance 3,679 3,752 - 7,431 Bank service charges 438 1,379 1,010 2,827 Computer support 223 1,011 250 1,484 Copier and copies 4,008 174 - 4,182 Office supplies and postage 5,263 663 444 6,370 Repairs and maintenance 1,484 1,167 - 2,651 Dues and subscriptions 1,221 2,027 775 4,023 Licenses, fees and taxes - 75 - 75 Security, cleaning and other services 1,675 13 - 1,688 Utilities 11,227 23 - 11,250 Interest - 241 - 241

SUBTOTAL 354,749 45,086 17,936 417,771 Depreciation 14,812 - - 14,812 In-kind support 39,550 15,060 1,100 55,710

TOTAL 409,111$ 60,146$ 19,036$ 488,293$

THE ARTS COUNCIL, INC. AND AFFILIATE STATEMENT OF CASH FLOWS Year ended September 30, 2013


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CASH FLOWS FROM OPERATING ACTIVITIESCash received from public support and revenue 379,797$ Cash used for general and administrative expenses (45,086) Cash used for fundraising (17,936) Cash used for programs (340,974) Investment income 154 Interest paid (241)

NET CASH USED IN OPERATING ACTIVITIES (24,286)

CASH FLOWS FROM FINANCING ACTIVITIESPayments on line of credit (24,744)

NET CASH USED IN FINANCING ACTIVITIES (24,744)

NET DECREASE IN CASH (49,030) CASH Beginning of Year 192,843 End of Year 143,813$

RECONCILIATION OF CASH AND CASH EQUIVALENTSCash and cash equivalents 143,813$

TOTAL 143,813$

RECONCILIATION OF EXCESS EXPENDITURESOVER REVENUES TO NET CASH USEDIN OPERATING ACTIVITIESDecrease in net assets (53,308)$ Add (Deduct) items not affecting cash:

Depreciation 14,812 In-kind support received 55,710 In-kind support used (55,710) Grants and other accounts receivable (2,934) Inventory 610 Pledge receivable 3,000 Accounts payable and accrued expenses 13,534

NET CASH USED IN OPERATING ACTIVITIES (24,286)$

THE ARTS COUNCIL, INC. AND AFFILIATE NOTES TO FINANCIAL STATEMENTS

September 30, 2013

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NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The Arts Council, Inc. (the Council) was organized in 1980 under the laws of the State of Florida as a nonprofit organization. The purpose of the Council is to promote, coordinate, develop and encourage the arts and cultural growth in Martin County, Florida. Funding is derived principally from contributions, grants and fund raising activities. The Arts Foundation for Martin County, Inc. (the Foundation) is a Florida nonprofit organization incorporated in 2001 under the laws of the State of Florida. The Foundation was created to assist the Council in its purpose by providing necessary financial support. For financial reporting purposes, the Foundation is consolidated with the Council. Both the Council and the Foundation (the Organization) qualify as nonprofit organizations as described in Section 501 (c)(3) of the Internal Revenue Code and are exempt from federal and state income taxes. All significant inter-company balances and transfers have been eliminated in the consolidated financial statements. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Furniture, Fixtures, Equipment and Leasehold Improvements Furniture, fixtures, and equipment are recorded at cost or, if donated, at the approximate fair value as of the date of the donation and are being depreciated using the accelerated and straight-line methods over their estimated useful lives ranging from 5 to 7 years. It is the Organization's policy to include amortization of leasehold improvements with depreciation. Leasehold improvements are amortized over their estimated useful life.


September 30, 2013

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NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Public Support and Revenue Contributions and grants received are generally available for unrestricted use in the year received unless specifically restricted by the donor. Grants, other contributions of cash and other assets are reported as temporarily restricted support if they are received with donor stipulations that limit the use of the donated assets. When donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the consolidated financial statements of activities as net assets released from restriction. Contributions that are restricted by the donor are presented as increase in unrestricted net assets if the restrictions expire in the year in which the contributions are recognized. Endowment contributions and the related interest income on their invested assets are recorded as unrestricted, temporarily restricted, or permanently restricted support depending on the existence or nature of any donor restrictions. The Organization holds special events throughout the year, which are recorded as revenue when the special event occurs. The special events directly support the Organization's programs and also provide fundraising opportunities. Cash and Cash Equivalents Cash on the statement of position includes demand deposits, certificate of deposits with a maturity of three months or less and money market accounts. Cash and cash equivalents in the statement of cash flows include certificates of deposit as these accounts can be converted to cash immediately with no material penalty. The Organization maintains its cash balances in banks that are insured by the Federal Deposit Insurance Corporation (FDIC) up to $250,000. Income Taxes The Council and it's affiliate (The Foundation) are nonprofit corporations whose revenue is derived from contributions and other fund-raising activities and are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income tax has been made in these financial statements. The Organization evaluates any uncertain income tax positions based on how the income tax positions are likely to be sustained if the Internal Revenue Service (IRS) or the Florida Department of Revenue (Florida DOR) examined the positions. Accordingly, a contingency would be recognized when the income tax position taken by the Organization is likely to be challenged upon an audit by the IRS or the Florida DOR. There were no uncertain tax positions qualifying for disclosure for the tax years subject to audit by the IRS or Florida DOR. The Organization's Return of Organization Exempt from Income Tax (Form 990) is subject to a possible audit by the IRS for three years after they were filed.


September 30, 2013

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NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Contributed Services and Property Contributions of donated non-cash assets are recorded at their fair values in the period received. Certain contributed supplies, advertising space and airtime, and use of facilities are recorded as support and expenses at fair value when determinable, otherwise at values indicated by the donor. Volunteer services that neither create nor enhance nonfinancial assets nor do they require specialized skills are not recognized as support in the accompanying consolidated statements of activities. Accounts Receivable and Allowance for Bad Debt The Organization considers all accounts receivable to be fully collectible; accordingly no allowance for doubtful accounts has been determined. If amounts become uncollectible, they will be charged as an expense to the Organization in the period when the determination is made. Inventory Inventories may consist of promotional apparel, prints, posters and books. Inventories are stated at lower of cost or market on the first-in, first-out method. Contributions of inventory are recorded as revenue at their estimated fair value on the date of the donation. Cost of goods sold is recorded in the accompanying financial statements as marketing expense in the amount of $3,450. Expense Allocation The costs of the various programs have been summarized on a functional basis in the Statement of Activities and in the Statement of Functional Expenses. Expenses are charged to each program based on direct expenditures incurred. Any program expenditures not directly chargeable to a program, primarily salaries and related costs, are allocated to the program based on a percentage to that program. Expenses are recorded when incurred in accordance with the accrual basis of accounting. Advertising Costs The Organizations expense advertising costs as incurred. Subsequent Event Management has performed an analysis of the activities and transactions subsequent to September 30, 2013 to determine the need for any adjustments to and/or disclosures with the audited financial statements for the year ended September 30, 2013. Management has performed their analysis through January 2, 2014, the date the financial statements were available to be issued.


September 30, 2013

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NOTE B - CASH, CASH EQUIVALENTS AND INVESTMENTS Cash, cash equivalents and investments consist of the following at year-end:

Council Foundation TotalCash on hand 38,565$ 80,233$ 118,798$ Certificates of deposit 25,015 - 25,015

Cash equivalents and investments 63,580$ 80,233$ 143,813$ Certificates of deposit are recorded at cost as it is the intention of the Organizations to hold investments in certificates of deposit to maturity. NOTE C - FURNITURE, FIXTURES, EQUIPMENT AND LEASEHOLD IMPROVEMENTS Furniture, fixtures and equipment consisted of the following at year-end:

Furniture and fixtures 6,998$ Computer equipment 10,703 Gallery improvements 74,059

91,760 Less accumulated depreciation (76,948)

14,812$

Depreciation is recorded on the straight-line method and totaled $14,812 in fiscal year ending September 30, 2013. NOTE D - GOVERNMENT CONTRIBUTIONS State of Florida Division of Cultural Affairs is used for general program support 16,280$ State of Florida License Plate Program funds are used for arts education and outreach to the unreserved in Martin County, Florida 6,405 Martin County Florida funds are used for the general and administrative support of the arts in Martin County, Florida 44,000 Martin County Tourism Development funds are used to promote tourism related to the arts in Martin County, Florida 87,154

Total 153,839$


September 30, 2013

- 11 -

NOTE E - CONTRIBUTED SERVICES The Organization receives services and other non-financial contributions without payment or compensation. When the value of such services meets recognition criteria, it is reflected in the accompanying financial statements as revenues and expenditures. As such, a total of $55,710 was recorded as contributed services in the financial statements. Contributed services consisted of the estimated fair market value of rent on the County Courthouse building donated by the City of Stuart totaling $14,400, advertising totaling $18,744, and promotional and marketing services and auction donations totaling $22,566. NOTE F - LEASE The Council maintains a lease with the City of Stuart, Florida for use of the County Courthouse building used for exhibits and administrative offices. The lease is renewed annually; the term of the lease is through September 2014 and includes rent that is donated by the City of Stuart. NOTE G - NET ASSETS RELEASED FROM RESTRICTION Net assets are released from donor restrictions by incurring expenses satisfying the restricted purpose or occurrence of other events specified by the donors. Net assts released from donor restrictions for the year ending September 30, 2013 are as follows: Arts Council

Temporarily restrictedTourist Development 103,273$ State of Florida License Plate Program 4,841 Total temporarily restricted 108,114

Permanently restricted 50,000 Total Arts Council 158,114$

Arts FoundationWomen Supporting Arts 16,215$ Gallery renovation 219 Ronald L. Corbin Scholarship 500 Total Arts Foundation 16,934 Net Assets Released from Donor Restrictions 175,048$


September 30, 2013

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NOTE H - TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS Temporarily restricted net assets are available for the following purposes as of September 30, 2013: Arts Council

State of Florida License Plate Program 6,648$ Total Arts Council 6,648$

Arts FoundationWomen Supporting Arts 42,164$ Ronald L. Corbin Scholarship 25,788 Total Arts Foundation 67,952 Temporarily Restricted Net Assets 74,600$

Permanently restricted net assets consist of the following as of September 30, 2013: Arts Foundation - endowment 8,440$

Permanently Restricted Net Assets 8,440$

NOTE I - DEFINED CONTRIBUTION RETIREMENT PLAN The Council sponsors a 403(b) defined contribution retirement plan covering all eligible employees after one year of service. Council contributions are matched against the amount contributed by the employee, not to exceed 3% of the employee's gross wages. Total pension expense for the fiscal year ending September 30, 2013 was $3,734. NOTE J - SPECIAL EVENTS The Organization holds special events that directly support the primary purpose of the organization and are also fundraising activities for the organization. Costs associated with the special events are included in program costs on the statement of functional expenses as these events directly support the arts and culture in Martin County. Special events held in fiscal year ending September 30, 2013 are as follows:

Event Income Contributions Total Revenue Expenses NetArts Council

Artsfest 79,263$ 22,583$ 101,846$ 73,957$ 27,889$ Total Arts Council 79,263$ 22,583$ 101,846$ 73,957$ 27,889$


September 30, 2013

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NOTE K - THE ARTS FOUNDATION FOR MARTIN COUNTY, INC. The Arts Foundation was created to support the programs and services of the Arts Council. The mission of the Foundation is to provide advocacy and leadership that inspires participation in and a passion for the arts in Martin County, Florida. The Foundation's most active programs are the Women Supporting the Arts program and Ronald L. Corbin Scholarship program. The Arts Foundation is a subsidiary corporation to the Council. Its Board of Directors are appointed by the Council Board to serve the primary mission of advancing the financial stability for the Council and the arts, as a growing industry, in Martin County. NOTE L - RELATED PARTY TRANSACTIONS The Arts Foundation provided funds totaling $8,505 to the Arts Council, during the fiscal year. These intercompany contributions were eliminated in the consolidated financial statements.


Statement of Financial Position - Arts Council, Inc.

Statement of Activities - Arts Council, Inc.

Statement of Functional Expenses - Arts Council, Inc.

Statement of Financial Position Arts Foundation for Martin County, Inc.

Statement of Activities - Arts Foundation for Martin County, Inc.

Statement of Functional Expenses - Arts Foundation for Martin County, Inc.

Year Ended September 30, 2013

THE ARTS COUNCIL, INC. (ARTS COUNCIL ONLY) STATEMENT OF FINANCIAL POSITION

September 30, 2013

- 13 -

ASSETS

CURRENT ASSETS Cash and cash equivalents 63,580$ Inventory 3,450 Grant receivable 3,277 Prepaid expenses 1,512 TOTAL CURRENT ASSETS 71,819

PROPERTY AND EQUIPMENTFurniture, fixtures and equipment 91,760 Less accumulated depreciation 76,948

NET PROPERTY AND EQUIPMENT 14,812

OTHER ASSETS Utility deposits 295 TOTAL OTHER ASSETS 295



CURRENT LIABILITIESAccounts payable and accrued expenses 15,731$ Due to the Arts Foundation 8,505 Due to other agencies 6,559 TOTAL CURRENT LIABILITIES 30,795

NET ASSETSUnrestricted 24,468 Board designated 25,015 Temporarily restricted 6,648



THE ARTS COUNCIL, INC. (ARTS COUNCIL ONLY) STATEMENT OF ACTIVITIES


- 14 -



Restricted Total


Government 60,280$ 93,559$ -$ 153,839$ Private and community funds 59,689 - - 59,689 Membership 24,505 - - 24,505 Sponsorship 25,333 - - 25,333

Program events 81,841 - - 81,841 Investment income 79 - - 79 Contributed services 52,210 - - 52,210 Other income 16,495 - - 16,495

320,432 93,559 - 413,991 Net assets released from restrictions 158,114 (108,114) (50,000) -

TOTAL SUPPORT AND OTHER REVENUE 478,546 (14,555) (50,000) 413,991


General and administrative 59,325 - - 59,325 Fundraising 19,036 - - 19,036 TOTAL EXPENSES 469,958 - - 469,958

CHANGE IN NET ASSETS 8,588 (14,555) (50,000) (55,967)

NET ASSETSBeginning of Year 40,895 21,203 50,000 112,098 End of Year 49,483$ 6,648$ -$ 56,131$

THE ARTS COUNCIL, INC. (ARTS COUNCIL ONLY) STATEMENT OF FUNCTIONAL EXPENSES


- 15 -

Program Services


Salaries and benefits 110,380$ 26,792$ 11,382$ 148,554$ Artist fees, supplies and awards 25,552 - 1,681 27,233 Professional fees 47,078 6,608 - 53,686 Events 21,465 - - 21,465 Marketing 104,093 578 1,324 105,995 Travel, conferences and training 2,949 - 1,070 4,019 Insurance 3,679 3,752 - 7,431 Bank service charges 438 1,379 1,010 2,827 Computer support 223 1,011 250 1,484 Copier and copies 4,008 174 - 4,182 Office supplies and postage 5,263 500 444 6,207 Repairs and maintenance 1,484 1,167 - 2,651 Dues and subscriptions 1,221 2,027 775 4,023 Security, cleaning and other services 1,675 13 - 1,688 Utilities 11,227 23 - 11,250 Interest - 241 - 241

SUBTOTAL 340,735 44,265 17,936 402,936 Depreciation 14,812 - - 14,812 In-kind support 36,050 15,060 1,100 52,210

TOTAL 391,597$ 59,325$ 19,036$ 469,958$

THE ARTS COUNCIL, INC. (FOUNDATION ONLY) STATEMENT OF FINANCIAL POSITION

September 30, 2013

- 16 -

ASSETS

CURRENT ASSETS Cash and cash equivalents 80,233$ Due from the Arts Council 8,505 Pledge receivable 6,000 TOTAL CURRENT ASSETS 94,738



NET ASSETSUnrestricted 18,346$ Temporarily restricted 67,952 Permanently restricted 8,440



THE ARTS COUNCIL, INC. (FOUNDATION ONLY) STATEMENT OF ACTIVITIES


- 17 -



Restricted Total


Membership -$ 20,777$ -$ 20,777$ Program events 1,942 - - 1,942 Investment income 75 - - 75 Contributed services 3,500 - - 3,500

5,517 20,777 - 26,294 Net assets released from restrictions 16,934 (16,934) - -

TOTAL SUPPORT AND OTHER REVENUE 22,451 3,843 - 26,294


General and administrative 821 - - 821 TOTAL EXPENSES 23,635 - - 23,635

CHANGE IN NET ASSETS (1,184) 3,843 - 2,659

NET ASSETSBeginning of Year 19,530 64,109 8,440 92,079 End of Year 18,346$ 67,952$ 8,440$ 94,738$

THE ARTS COUNCIL, INC. (FOUNDATION ONLY) STATEMENT OF FUNCTIONAL EXPENSES


- 18 -

Program Services


Artist fees, supplies and awards 16,714$ -$ -$ 16,714$ Professional fees - 74 - 74 Events 800 - - 800 Marketing - 509 - 509 Office supplies and postage - 163 - 163 Licenses, fees and taxes - 75 - 75 Funding for the Arts Council 1,800 - - 1,800

SUBTOTAL 19,314 821 - 20,135 In-kind support 3,500 - - 3,500

TOTAL 22,814$ 821$ -$ 23,635$

FINANCIAL STATEMENTS AND

INDEPENDENT AUDITORS’ REPORT

TREASURE COAST SPORTS COMMISSION, INC.

September 30, 2013 (With Comparative Totals for 2012)

TABLE OF CONTENTS

Page

Independent Auditors’ Report 1 Financial Statements Statement of Financial Position 3 Statement of Activities 4 Statement of Cash Flows 5 Notes to Financial Statements 6 Additional Information Schedule of Functional Expenses 9

Treasure Coast Sports Commission, Inc.STATEMENT OF FINANCIAL POSITION

September 30, 2013(With comparative totals for 2012)

ASSETS

2012CURRENT ASSETS 2013 (memo only)

Cash $ 9,647 $ 8,927Grants receivable 17,607 5,707Other receivables 12,264 7,729

Total current assets 39,518 22,363

Total assets $ 39,518 $ 22,363


CURRENT LIABILITIESAccounts payable $ 12,240 $ 7,998Accrued liabilities 2,770 2,570

Total current liabilities 15,010 10,568

NET ASSETSUnrestricted - undesignated 24,508 11,795

Total liabilities and net assets $ 39,518 $ 22,363

The accompanying notes are an integral part of this financial statement.

- 3 -

Treasure Coast Sports Commission, Inc.STATEMENT OF ACTIVITIESYear ended September 30, 2013

(With comparative totals for 2012)

2012REVENUES AND OTHER SUPPORT 2013 (memo only)

Grants from governmental agencies $ 397,883 $ 389,376Program fees 41,487 78,944 Membership fees 23,500 13,500 In-kind contributions 11,000 11,000 Commissions 2,090 687 Other income 3,000 704

478,960 494,211

EXPENSESProgram services:

Physical fitness and amateur sports 392,948 445,513

Supporting services:Management and general 73,299 74,213

Total expenses 466,247 519,726

Increase (decrease) in net assets 12,713 (25,515)

Net assets, beginning of year 11,795 37,310

Net assets, end of year $ 24,508 $ 11,795


- 4 -

Treasure Coast Sports Commission, Inc.STATEMENT OF CASH FLOWS

Year ended September 30, 2013(With comparative totals for 2012)

20122013 (memo only)

Increase (Decrease) in Cash

Cash flows from operating activitiesIncrease (decrease) in net assets $ 12,713 $ (25,515)Adjustments to reconcile increase (decrease) in

net assets to net cash flows provided by(used in) operating activities:

(Increase) decrease in:

Grants receivable (11,900) 8,158Other receivables (4,535) (136)

Increase (decrease) in:Accounts payable 4,242 5,816Accrued liabilities 200 (1,299)

(11,993) 12,539

Net cash provided by (used in) operating activities 720 (12,976)

Net increase (decrease) in cash 720 (12,976)

Cash, beginning of year 8,927 21,903

Cash, end of year $ 9,647 $ 8,927

Cash paid during the year for:Interest $ - $ - Income taxes $ - $ -


- 5 -

Treasure Coast Sports Commission, Inc. NOTES TO FINANCIAL STATEMENTS

September 30, 2013

NOTE A – NATURE OF ORGANIZATION The Treasure Coast Sports Commission, Inc. (the Commission) is a Florida nonprofit organization created on

February 2, 1999. The Commission’s mission is to attract amateur sporting events to the Treasure Coast of Florida thereby providing an economic impact on the community. Furthermore, the Commission also assists with the development, fostering, and coordinating of services and programs of physical fitness and amateur sports for the citizens of the Treasure Coast of Florida.

NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Method of Accounting

The accompanying financial statements have been prepared on the accrual basis of accounting. Net Assets Grant income and contributions received are recorded as unrestricted, temporarily restricted, or

permanently restricted support, depending on the existence and/or nature of any grantor and donor restrictions. Support that is restricted by the grantor and donor is reported as an increase in unrestricted net assets if the restriction expires in the reporting period in which the support is recognized. All other donor-restricted support is reported as an increase in temporarily or permanently restricted net assets, depending on the nature of the restriction. When a restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. The Commission has no temporary or permanently restricted net assets as of September 30, 2013.

Property, Equipment and Depreciation Property and equipment acquisitions greater than $1,000 are capitalized and stated at cost. Donated

property and equipment is recorded at fair market value at the date of the gift. Depreciation is provided on a straight-line basis over the estimated useful life of the assets.

Income Tax Status The Commission is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code.

In addition, the Commission has been determined not to be a private foundation within the meaning of Section 509(a) of the Code. The Commission’s income tax filings are subject to audit by various taxing authorities. The Commission’s open audit periods are 2009 – 2012.

Functional Allocation of Expenses The cost of providing the various programs and other activities has been summarized on a functional basis

in the schedule of functional expenses. Accordingly, certain costs have been allocated among the programs and supporting services benefited.

Donated Services In accordance with SFAS 116, the Commission does not record donated services from any volunteers

working in a nonprofessional capacity. Allowance for Doubtful Accounts

Accounts receivable are stated net of an allowance for doubtful accounts. Allowance for doubtful accounts is $-0- as of September 30, 2013 based on management’s assumption that all receivables are deemed to be collectible.

- 6 -

Treasure Coast Sports Commission, Inc. NOTES TO FINANCIAL STATEMENTS

September 30, 2013

NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Use of Accounting Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the

United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Accrued Compensated Absences

Employees of the Commission are entitled to paid vacation. Annual vacation is accrued based on completed years of employment. Upon resignation, termination or retirement, employees are paid in one lump sum for accrued vacation as of the last day of employment.

NOTE C – MAJOR GRANTORS During the year ended September 30, 2013, the Commission received grants from local governmental sources

totaling $397,883. These grants represent 83% of the total revenues and other support.

NOTE D – CONTRIBUTIONS During the year ended September 30, 2013, the Commission received in-kind contributions for office space

totaling $6,000 and professional legal and accounting fees (from related parties) totaling $5,000. Corresponding expenses were recognized as rent and professional fees, respectively.

NOTE E – DATE OF MANAGEMENT’S REVIEW In preparing the financial statements, the Commission has evaluated events and transactions for potential

recognition or disclosure through January 23, 2014, the date the financial statements were available to be issued.

- 7 -

Treasure Coast Sports Commission, Inc.SCHEDULE OF FUNCTIONAL EXPENSES

Year ended September 30, 2013(With comparative totals for 2012)

2012Total

Program Supporting 2013 (memoServices Services Total only)

Physical Fitness and Management

Amateur andSports General

Salaries and wages $ 95,760 $ 41,040 $ 136,800 $ 136,800Payroll taxes 7,326 3,140 10,466 10,466Other benefits 16,729 7,169 23,898 21,754

Total personnel expenses 119,815 51,349 171,164 169,020

Automotive 2,257 564 2,821 5,190Bad debts - - - 64Bid fees 8,500 - 8,500 47,800Dues and subscriptions - 1,795 1,795 1,000Insurance - liability 203 204 407 483Insurance - workers' compensation 476 476 952 977Marketing 7,539 3,231 10,770 16,351Miscellaneous - 196 196 168Office equipment - - - 500Office supplies 2,217 950 3,167 2,701Postage and delivery 57 57 114 99Professional fees 2,725 8,175 10,900 11,150Program event sponsorship 197,280 - 197,280 171,137Program expenses 44,461 - 44,461 80,871Rent 1,800 4,201 6,001 6,001Telephone 1,661 1,661 3,322 3,274Travel and entertainment 3,957 440 4,397 2,940

Total expenses $ 392,948 $ 73,299 $ 466,247 $ 519,726

- 9 -

file:///T|/...urist%20Development%20Council/2014/2014-03-12%20MEETING%20FILES/7A%20-%20RE%20Trade%20shows%202014.htm[3/7/2014 9:01:19 PM]

From: Marcus Türk <[email protected]>Sent: Tuesday, December 10, 2013 2:52 AMTo: Shannon NazzalCc: Sarah Woods; Kevin Abbate; Nicole Carey; Roger Baltz; [email protected]: RE: Trade shows 2014 Shannon,

The flyer invoice is dated January, not July (dd/mm/yyyy). But how about the web page? Allison wanted me to addthe logo DiscoverAmerica.com (see email from August 11th 2013)...

Anyway, I know that it's not a personal attack and I understand that it is a strange situation for you as well. It wouldhave been nice if somebody told me that the CVB will be dissolved so I could have stopped my efforts (and moreexpenses). Especially after my email from September 18th in which I was asking for the trade shows in 2014...

If you are not allowed to reimburse my expenses because of your rules I understand it even though I am verydisappointed that I was working voluntarily for the Martin County for five years and now our "cooperation" endswithout a "Thank you!" but with such an unhappy affair!

Thanks for your efforts Shannon.

Marcus

Marcus TuerkSeewiesen 2372348 RosenfeldGermany

From: [email protected]: [email protected]: [email protected]; [email protected]; [email protected]; [email protected]: RE: Trade shows 2014Date: Mon, 9 Dec 2013 19:54:32 +0000

Marcus, Thank you for sending me this information. I have consulted with our County Attorney’s Office as well as our PurchasingDepartment. Unfortunately we will not be able to reimburse these expenses. Here are our reasons for this so you understandthat this is not a personal attack. Florida law requires strict documentation for payment of expenses, in addition our County haspolicies governing what is required to process payment. You have not provided a written contract or purchase order for theservices you are asking to be paid for. The documentation presented (even the forwarded emails) do not show that there wasan agreement to order / ship flyers. Even the email you sent me that mentioned flyers was from 2012 and your invoice isdated July of 2013. The email did not even mention a request to proceed with flyer printing. Prior to the expiration of theCounty’s Agreement with the CVB, we had requested the CVB give us a list of all outstanding agreements, contracts and bills








incurred prior to the close of the contract on September 30, 2013. The CVB provided a list of vendors with agreements and billshowever your name or bills were not included. Thus, according to the CVB, there were no outstanding amounts due you as of9/30/13. For accountability, the invoices sent were just that, invoices. There is no back up documentation proving the invoice ordocumentation of the CVB’s request. The shipping receipts also cause concern because there is nothing to show it was theshipping of anything for Martin County, or again anything in writing from the CVB. It is regrettable that that you have been placed in this position. However, this situation is not due to the actions of MartinCounty but rather a result of the procedures apparently used by the CVB (which do not comply with the requirements of ourformer agreement with the CVB) in the past. It is never the intent of our office to treat anyone ungratefully. We are bound byour rules and regulations. Shannon Q. Nazzal, CSA, CPRPRecreation and Tourism AdministratorParks and Recreation DepartmentMartin County Board of County Commissioners772-221-2328 (o) 772-353-1324 (c) 772-221-1333 (f)martin.fl.us Visit us on Facebook @MyMCParks or @DiscoverMartin

From: Marcus Türk [mailto:[email protected]] Sent: Monday, December 09, 2013 5:37 AMTo: Shannon NazzalCc: [email protected]; [email protected]: RE: Trade shows 2014Importance: High Hi Shannon, Enclosed you’ll find the receipts. Although Rozeta didn’t need any receipts to reimburse me I collected them for myown documentation. I will send you the emails separately. The first invoice is for printing the flyers. The second one for the German web page and the rest are invoices from thepost office (shipping expenses for sending brochures etc. to interested people). Let me know if you need moreinformation. The total amount I want you to reimburse me is 542,75 Euro. I also had to pay taxes to the finance office(379,09 Euro) but there is no receipt and I know that you probably cannot reimburse that expenses… However, I know that it’s not your fault but I do not agree the way you’re handling this situation. In my opinionyou’re biting the hand that was feeding you! After my internship in 2008 I was working for the Martin Countyvoluntarily (without getting any money) for five years to support the CVB with getting tourists from Europe to Stuart.Therefore I spent a lot of time at several trade shows and at home (answering questions, sending info material etc.) –with success (see shipping expenses!). The German web page you wanted me to delete started with about 100visitors per month. In October we already had more than 28,000 visitors that month! The cooperation between theformer CVB staff and me based on cooperative confidence and we never had any problems! That's why it's hard forme to find emails like "We want you to send brochures to person no. 1, 2, 3...". I just did it and Rozeta reimbursedme. I sent this email to Jeffrey Krauskopf and Bernie Malone as well because they still know me from my internship in

http://www.martin.fl.us/

http://www.facebook.com/MyMCParks

https://www.facebook.com/discovermartin





2008 and I just want to tell them that I’m feeling ungratefully treated by the Martin County. Marcus Tuerk Marcus TuerkSeewiesen 2372348 RosenfeldGermany

From: [email protected]: [email protected]: [email protected]; [email protected]: FW: Trade shows 2014Date: Tue, 3 Dec 2013 15:13:35 +0000I have seen documents as you have attached, however I cannot reimburse based on a document such as this. That is not proofof anything being done. Our County purchasing staff would not approve those expenditures. If you have ACTUAL expenditures(receipts, invoices, etc) that can be shown that they directly relate to promoting Martin County, I will see what I can do.However that would only be through 9/30/13. Martin County Destination Marketing Corporation lost their contract and fundingwith the County as of that date and we did not authorize anything after that point. I apologize if it was oversight by the formerCVB staff to contact you and let you know, however there needs to be more proof than “please reimburse me $600“ Thank you for understanding. Shannon Q. Nazzal, CSA, CPRPRecreation and Tourism AdministratorParks and Recreation DepartmentMartin County Board of County Commissioners772-221-2328 (o) 772-353-1324 (c) 772-221-1333 (f)martin.fl.us Visit us on Facebook @MyMCParks or @DiscoverMartin

From: Marcus Türk [mailto:[email protected]] Sent: Tuesday, December 03, 2013 10:02 AMTo: Shannon NazzalSubject: RE: Trade shows 2014 Didn't you find anything about me in the paperwork? That's curious because I sent a lot of stuff to Rozeta, Mary andCarla...

There was no contract in paperform but I guess there was an email Rozeta wanted me to do so and she said the CVBwill reimburse me. If you need to see that email I can try to find it. However, I can tell you how it worked:

They asked me to support the Martin County as a tourism region in Europe (it started in 2009 after my internship atthe CVB) . Therefore I attended at several shows in Germany and Austria. Therefore they created an own business










card for me with the appellation "tourism representative". I am also running the German web page www.abenteuer-florida.de on behalf of the CVB. I am working in an honorary capacity but the CVB reimbursed the expenses I had(hotel, gas, shipping and material etc.). Enclosed you can find the invoices of the shows in 2013. There is also a lot ofemail correspondence if you need more information.

I need to make a summary of all the expenses I had since the last invoicing in April (Munich). I think I can do it untilnext week.

Summarized:I will stop all my efforts like attending at shows, sending brochures to interested people in Europe and givinginformation on the phone. I will also delete the German web page. Then I will send you a final invoice with myexpenses. Do you agree?

Marcus

PS: Can you tell me what has happened? Did the girls lose their jobs? I think just a few months ago a new staffmember was hired - Allison and now all of them do not work anymore for the MC CVB?

From: [email protected]: [email protected]: RE: Trade shows 2014Date: Tue, 3 Dec 2013 13:55:45 +0000Do you have a contract with the old CVB? If so we will honor it, but if not we will stop at this point until we have betterdirection. Again with your “final invoice” is there a contract for those services? What were they? I haven’t seen anything in theirpaperwork. I can’t pay for something without an agreement already in place. Shannon Q. Nazzal, CSA, CPRPRecreation and Tourism AdministratorParks and Recreation DepartmentMartin County Board of County Commissioners772-221-2328 (o) 772-353-1324 (c) 772-221-1333 (f)martin.fl.us Visit us on Facebook @MyMCParks or @DiscoverMartin

From: Marcus Türk [mailto:[email protected]] Sent: Tuesday, December 03, 2013 3:19 AMTo: Shannon NazzalSubject: RE: Trade shows 2014Importance: High Shannon,

Thanks for the information. I didn't know that. But please let me know what it means for me:

1.) Do you want me to stop all the efforts of promoting Stuart and the Martin County in Europe (including the webpage www.abenteuer-florida.de)?

http://www.abenteuer-florida.de/










2.) Do you want me to make a final invoice of my expenses in 2013 (it won't be much, mainly shipping expenses)?

Marcus

From: [email protected]: [email protected]: RE: Trade shows 2014Date: Mon, 2 Dec 2013 18:02:44 +0000Marcus, Rozeta is no longer with the Martin County CVB. The County is undergoing a transition and we are not attending any showsuntil we receive direction from our board. Thanks. Shannon Q. Nazzal, CSA, CPRPRecreation and Tourism AdministratorParks and Recreation DepartmentMartin County Board of County Commissioners772-221-2328 (o) 772-353-1324 (c) 772-221-1333 (f)martin.fl.us Visit us on Facebook @MyMCParks or @DiscoverMartin

From: Marcus Türk [mailto:[email protected]] Sent: Friday, November 29, 2013 1:48 AMTo: DiscoverMartinSubject: FW: Trade shows 2014Importance: High Hi Rozeta,

about ten weeks ago I sent you an email with the shows 2014. How are your plans about these shows?

Please let me know if you want me to join these shows or not.

Marcus

From: [email protected]: [email protected]: Trade shows 2014Date: Wed, 18 Sep 2013 13:08:17 +0000Hi Rozeta,

How are you doing?

I'm already planning the shows for 2014. Here is a list of possible locations:Show Date Days Estimated costs*

Augsburg January 16th – 19th 4 1,700 Euro










Wels, Austria February 8th – 9th 2 1,650 EuroSalzburg, Austria February 20th – 23rd 4 2,300 EuroFriedrichshafen March 7th – 9th 3 1,300 Euro

*including trade show charge, hotel and gas

There are actually more shows but the other ones are too expensive! I could attend on up to three shows.

The first one (Augsburg) is the show I already attended this year. In my opinion a pretty good show. The second oneis a pretty short show (just 2 days) but it seems to be a good one as well. The one in Salzburg is the largest of thesefour shows but in my opinion it is to large (to many other bigger booths) so people do not really pay attention onsuch a small booth I have! The last one in Friedrichshafen is very good for Swiss people because it's directly at theborder to Switzerland.

In my opinion we should skip Salzburg and take the other ones. What do you think?

Greeting

Marcus

"The comments and opinions expressed herein are those of the author of this message and may not reflect the policies of the Martin County Board of County Commissioners. UnderFlorida Law, email addresses are public records. If you do not want your email address released in response to a public records request do not send electronic mail to this entity. Instead,contact this office by phone or in writing."

http://ap3server.martin.fl.us:7778/apex11/f?p=1010:605:2848561720368965:search_category:::si_search_appitm:

http://www.martin.fl.us/portal/page?_pageid=356%2c4440075&_dad=portal&_schema=PORTAL


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