How PROS operations are funded

The City of Louisville funds Parks, Recreation & Open Space (PROS) operations and services through a combination of dedicated sales and use taxes, user fees, the General Fund, the Conservation Trust Fund, and golf-generated revenue.

Each division is funded differently. This page focuses on funding for day-to-day operations. Capital improvement projects (CIP), such as major facility, park and infrastructure improvements, may be funded separately. Funding sources vary by project and may include dedicated funds, City funds, and other available revenues.

A quick breakdown of how each division operations are funded:

• Parks: dedicated sales and use tax + General Fund + Conservation Trust Fund
• Open Space: dedicated sales and use tax, including an additional 1/8% dedicated to Open Space
• Recreation & Senior Center: dedicated sales and use tax + user fees + General Fund
• Coal Creek Golf Course: golf-generated revenue through an Enterprise Fund.

Parks

Parks operations are funded through a combination of dedicated sales and use tax revenue, the General Fund, and the Conservation Trust Fund.

The Parks Fund was created in 2024 following voter approval of Ballot 2C. Parks receive a portion of the 3/8% dedicated sales and use tax shared by Parks and Open Space. This funding can be used for the development, acquisition, construction, operation, and maintenance of parks.

Parks also receives an annual transfer from the General Fund, the City’s main operating fund supported by general revenues such as sales and property taxes.

The Conservation Trust Fund receives revenue from the Colorado Lottery that can be used for eligible parks, recreation, and conservation projects.

Parks funding supports:

• Maintaining parks, playgrounds, athletic fields, courts and other recreation areas
• Caring for public trees, landscaping, medians and streetscapes
• Mowing, weed management and other vegetation care
• Maintaining and repairing playgrounds, picnic shelters, dog parks and other park amenities
• Operating the Tree Branch Recycle Site
• Operating and maintaining the Louisville Cemetery
• Community programs, including Adopt a Park and the Memorial Bench & Tree Program
• Snow removal and other seasonal maintenance

Open Space

The Open Space Fund was created in 2024 following voter approval of Ballot 2C. Open Space receives a portion of the 3/8% dedicated sales and use tax shared by Parks and Open Space.

Ballot 2C also approved an additional 1/8% sales and use tax dedicated only to Open Space. This additional funding can be used to acquire, improve, restore, preserve, protect, and maintain Open Space land and reduce wildfire risks within Open Space areas.

Open Space funding supports:

• Managing and protecting Open Space land, wildlife habitat, native vegetation, water and soil
• Restoring native ecosystems and controlling invasive weeds
• Wildfire mitigation and vegetation management
• Monitoring natural resources and using research to guide land management
• Maintaining trails, fencing, parking areas and other Open Space amenities
• Caring for trees and addressing hazardous or downed vegetation
• Protecting and acquiring Open Space land and conservation easements
• Ranger patrols, visitor assistance and emergency response
• Environmental education, community programs and volunteer stewardship
• Working with regional partners on shared properties, wildlife corridors and natural resource management

The Open Space Fund also maintains a reserve for future Open Space acquisitions.

Recreation & Senior Center

Recreation and senior services are funded through a combination of a dedicated sales and use tax, fees paid by users and support from the City’s General Fund. The recreation fund also has the option utilizing the Conservation Trust Fund.

In 2016, Louisville voters approved a permanent 0.15% sales and use tax to support the Recreation & Senior Center and Memory Square Pool.

User fees also help pay for services and include:

• Memberships and daily admission
• Recreation programs and classes
• Facility rentals
• Other program and service fees

Because these revenues do not cover the full cost of providing recreation and senior services, the General Fund also provides support.

Recreation funding supports:

• Operating and maintaining the Recreation & Senior Center and Memory Square Pool
• Aquatics, fitness, sports and recreation programs
• Senior programs, activities, and services
• Staffing for programs, facilities, and customer service
• Maintaining recreation facilities and pools
• Maintaining, repairing, and replacing recreation and fitness equipment
• Facility operations, including utilities and other day-to-day expenses
• Maintenance, programming and projects at the Louisville Sports Complex
• Community events and activities

Coal Creek Golf Course

Coal Creek Golf Course operates through an Enterprise Fund. Unlike other PROS divisions, an Enterprise Fund is intended to be self-supporting, with operating costs paid primarily by revenue generated by the course rather than dedicated tax revenue or General Fund support.

Golf Course revenue comes from:

• Green fees
• Passes and memberships
• Cart rentals
• Driving range fees
• Other golf services such as lessons, leagues, merchandise, etc.

This revenue is used to pay for Golf Course operations and expenses.

The Golf Course Fund was established in 1988 and formally designated as an enterprise under Colorado’s Taxpayer’s Bill of Rights (TABOR) in 1998.