Exhibit A (002).pdf

This financial exhibit presents gross receipts and net sales data for the Billie Jean King and El Dorado Park tennis facilities from 2018 through 2023. The data tracks revenue across multiple categories including court fees, food and beverage sales, taxable merchandise, tournament fees, sales tax, and lessons. Gross sales ranged from a low of $530,287.97 in 2019 to a high of $833,171.54 in 2023, with notable fluctuations during 2020 and 2021 attributable to COVID-19 restrictions. Net sales, which exclude contract instructor revenue and sales tax but include court fees, food and beverage, tournament fees, and taxable merchandise, grew from $481,818.04 in 2018 to $713,832.57 in 2023. The facility's lessons revenue demonstrated consistent growth over the period, increasing from $58,650.75 in 2018 to $108,791.50 in 2023, reflecting expanded instructional programming.

The contractor makes annual payments to the Tennis Trust Account, which increased from $62,257.99 in 2018 to $97,493.23 in 2023, demonstrating revenue sharing with the managing entity. Annual Contract Class Permit payments remain relatively stable at $9,000, except during 2020 and 2021 when payments were reduced to $2,250 due to COVID restrictions. The data indicates sustained operational recovery and growth following the pandemic-impacted years, with 2023 showing the highest revenues across most categories. Tournament fees, which were eliminated entirely in 2022, were reintroduced in 2023 at $47,419.28, suggesting renewed community engagement and facility utilization.