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{"sheet":"Service Data - Footnotes","index":0,"n_rows":15,"n_cols":3,"rows_kept":15,"merged":[[1,0,1,11],[2,0,2,11],[3,0,3,2],[5,0,5,1],[6,0,6,1],[7,0,7,1],[8,0,8,1],[9,0,9,1],[10,0,10,1],[13,0,13,11],[14,0,14,11]]}
["Service:"]
["NAF Program & Metric Data for FY 2024"]
["(Dollars in Thousands)"]
["General Instructions:\nEnter Dollars in Thousands\nExclude Stars & Stripes and Exchanges.\n- Cells in White require data input\n- Cells in light grey are calculations and require no input (Automated)\n- Cells in Darker grey require no input and are not collected\nChanges to report are noted in Red \nRow titles in Purple are Lodging Program data"]
[]
["Total Number of Bases/Installations"]
["Total Number of Bases/Installations with revenue over $100K"]
["Number of installations (revenue > $100K) where category A programs have a NIBD less than 0"]
["Percent of installations (revenue > $100K) where Category A programs have a NIBD less than 0",null,{"$f":"IF(C7=0,0,C8/C7)","v":{"v":0,"d":"0%"}}]
["Number of installations (revenue > $100K) where category B programs have a NIBD less than 0"]
["Percent of installations (revenue > $100K) where Category B programs have a NIBD less than 0",null,{"$f":"IF(C7=0,0,(C10/C7))","v":{"v":0,"d":"0%"}}]
[]
[]
["Notes:\n[1] Installation: Location where NAF program is physically or virtually located.\n[2] Site:  A designator for similar activities (more than one) operated at separate physical locations that are associated with the same installation.  Sites are also commonly referred to as Centers or Facilities (Recreation Cabins, RV Parking Spots, Camp Sites).\n[3] Individual Activity is defined by the MWR category (A/B/C) and the MWR activity accounting code.  There may be multiple individual activities within one site. An example, Food & Beverage (Cat C) within a Library (Cat A) would be represented as two individual activities within one site.  Example: Army recreation center (Cat A) has Category A programs such as Single Soldiers, Category B  Information, Tickets, and Tours and a Category C  Snack Bar. The Site/Center could also contain a Category B instructional Chess class and therefore would consist of 4 total individual activities.\n[4] Privatized: Provide the number of activities privatized through Public-Public; Public-Private (P4) Partnerships. Please specify in the \"Feedback-Comments\" tab those activities that are Public-Public; Public-Private; or Partially Privatized.  This number should not be incuded in the total number of MWR-controlled activities (Footnote 3).  \n[5] Total NAF Expenses excluding COG, USA/UFM/MOA, Depreciation)\n[6] Net Income (NI): Net Income is considered a company's total earnings (or profit) and is often referred to as the \"Bottom Line.\" It is calculated by taking total revenues and adjusting for the cost of doing business; i.e. depreciation and all other expenses.\n[7] Net Income Before Depreciation (NIBD): Is the same equation as Net Income except that Depreciation is not accounted for and thus excluded from the calculation.  NIBD will always be greater than or equal to NI.\n[8]  Provide the number of activities having a Net Income (NI) that is less than $0 \n[9] Provide the number of activities having a Net Income Before Depreciation (NIBD)  that is less than $0. \n[10] This includes APF support provided through USA/UFM for MWR.  The Direct APF for each MWR activity must agree to the Direct APF entered in the OP-34 budget exhibit for the year of this report.\n[11] Reporting for PCS Lodging is required for USMC only. \n[12] Slots/Bingo:  Please provide this information for slots and bingo for your Military Service only (do not include information for another Service to avoid double counting of information).  Please provide this information here, even if these operations are rolled up under other activities (i.e., Clubs, F&B, Golf, Bowling, etc.).  \n[13] DoD Lodging, locality per diem savings:  [lodging portion of local per diem] minus [local military lodging rate] times [number of rooms sold]. \n[14] Medical Treatment Facility (MTF) lodging includes Fisher House, Nightingale, and other donated lodging facilities that support MTF patients or their families.\n[15] See DoDI 1015.15 E4.T1.9.8. \"Other Services\"                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  [16] For any slot information provided for this activity, please also include in the Slots box (see footnote 12).\n[17] Food and beverage sales should be food and beverage sales only.  All other sales should be recorded in Sales.\n[18] Report income from Partcipation Fees and Gaming (Slots) separate from Other Operating Income.  Other Operating Income is reported excluding income from Participation Fees and Gaming (Slots).\n[19] Report Food and Beverage Expenses, including Cost of Goods Sold and any other F&B expenses that are readily available, to report separately from NAF Operating Expenses.\n[20] Report Sales, excluiding food and beverage sales.\n[21] All unusual and/or infrequent revenue should be included in this row. Revenues included in this row will be presumed to be related to COVID-19 unless otherwise noted in the tab \"COVID-19 Details.\""]
["[22] All unusual and/or infrequent expenses should be included in this row. Expenses included in this row will be presumed to be related to COVID-19 unless otherwise noted in the tab \"COVID-19 Details.\"\n\n"]

{"sheet":"NAF Program-Metric RawData","index":1,"n_rows":59,"n_cols":23,"rows_kept":59}
["Activity (OP-34 Numbering)","Category","Number of Installations [1]","Number of Sites [2]","Number of Individual Activities [3]","Number of Activities Privatized  [4]","Sales","Sales: Food & Beverage Only [17]","Other Operating Income","Participation Fees Income (reported separately) [18]","Gaming (Slots) Income (reported separately) [18]","Other Non-Operating Income","Unusual and/or Infrequent Revenue [21]","Cost of Goods Sold","Food & Beverage Expense (reported separately) [19]","NAF Operating Expense (net of USA/UFM/MOA)","Other Expenses","Unusual and/or Infrequent Expenses [22]","Depreciation","# of Activities NI less than 0 [8]","# of Activities NIBD less than 0 [9]","APF Direct Support [10]","UFM/USA/MOA Practice"]
["Armed Forces Entertainment (A.1)","Category A"]
["Free Admission Motion Pictures (A.2)","Category A"]
["Physical Fitness (A.3)","Category A"]
["Aquatic Training (A.4)","Category A"]
["Library Programs and Information Services (A.5)","Category A"]
["On-Installation Parks and Picnic Areas (A.6)","Category A"]
["Category A Recreation Centers (Military Personnel) (A.7)","Category A"]
["Single Service Member Program (A.8)","Category A"]
["Shipboard, Company, and/or Unit Level Programs (A.9)","Category A"]
["Sports and Athletics (Self-Directed, Unit Level, Intramural) (A.10)","Category A"]
["Direct Overhead/ Pro-rated Common Support Functions","Category A"]
["Community Programs (B 1.1)","Category B"]
["Category B Recreation Center (Military and Family Members) (B 1.2)","Category B"]
["Cable and/or Community Television (B 2.1)","Category B"]
["Recreation Information, Tickets, Tours and Travel Services (B 2.2)","Category B"]
["Recreational Swimming (B 2.3)","Category B"]
["Directed Outdoor Recreation (B 3.1)","Category B"]
["Outdoor Recreation Equipment Checkout (B 3.2)","Category B"]
["Boating Program (Checkout and Lessons) (B 3.3)","Category B"]
["Camping (Primitive and/or Tent) (B 3.4)","Category B"]
["Riding Stables, Government-owned or leased (B 3.5)","Category B"]
["Amateur Radio (B 4.1)","Category B"]
["Performing Arts (Music, Drama, and Theater) ((B 4.2)","Category B"]
["Arts and Crafts Skill Development (B 4.3)","Category B"]
["Automotive Skill Development (B 4.4)","Category B"]
["Bowling (16 lanes or less) (B 4.5)","Category B"]
["Sports Programs Above Intramural Level (B 5)","Category B"]
["Techno Centers (B.6)","Category B"]
["Direct Overhead/ Pro-rated Common Support Functions","Category B"]
["CD1 Child Development Centers (CDCs)","Category B"]
["CD2 Family Child Care (FCC)","Category B"]
["CD3 Supplemental Programs/Resource & Referral/Other (PVV)","Category B"]
["CD4 School Aged Care (SAC)","Category B"]
["Youth Programs","Category B"]
["Child & Youth Direct Overhead/ Pro-rated Common Support Functions","Category B"]
["Military Clubs (Membership and Non-Membership) (C 1.1)","Category C"]
["Food, Beverage, and Entertainment Programs (C 1.2)","Category C"]
["Marine Corp PCS Lodging (C 2.1) [11]","Category C"]
["Recreational Lodging (C 2.2)","Category C"]
["Joint Service Facilities and/or AFRCs (C 2.3)","Category C"]
["Flying Program (C 3.1)","Category C"]
["Parachute and Sky Diving Program (C 3.2)","Category C"]
["Rod and Gun Program (C 3.3)","Category C"]
["Scuba and Diving Program (C 3.4)","Category C"]
["Horseback Riding Program and Stables (C 3.5)","Category C"]
["Other Special Interest Programs (C 3.6)","Category C"]
["Resale Programs (C 4.1)","Category C"]
["Amusement & Recreation Machines and/or Gaming (C 4.2)","Category C"]
["Bowling (Over 16 lanes) (C 4.3)","Category C"]
["Golf (C 4.4)","Category C"]
["Marinas (resale of private boat berthing) (C 4.5)","Category C"]
["Equipment Rental (Other than outdoor rec equip rental) (C 4.6)","Category C"]
["Base Theater Film Program (C 4.7)","Category C"]
["Vehicle Storage (C 4.8)","Category C"]
["Animal Kennels (C 4.9)","Category C"]
["Aquatics Centers (Water Theme Parks) (C 4.10)","Category C"]
["Other Recreation/Entertainment Programs (C 4.11)","Category C"]
["Direct Overhead/ Pro-rated Common Support Functions","Category C"]

{"sheet":"Lodging Program RawData","index":2,"n_rows":12,"n_cols":33,"rows_kept":12}
["Lodging Category","Number of Installations [1]","Number of Sites [2]","Number of Full Time Employees","Number of Rooms (lockable units)","Number of Rooms Sold (all)","Number of \"Space-A\" Rooms Sold","Number of Off-Market (blocked) Rooms","Average Length of Stay","Average Daily Room Rate","Highest Room Rate","Highest Room Rate Location","Lowest Room Rate","Lowest Room Rate Location","Locality Per Diem Savings [13]","Revenue (rooms)","Sales (sundry/retail)","Other Operating Income","Other Non-Operating Income ","Unusual and/or Infrequent  Revenue [21]","Cost of Goods Sold (sundry/retail)","NAF Operating Expense (net of UFM/USA/MOA)","Other Expenses","Unusual and/or Infrequent  Expenses [22]","Depreciation","Net Income (NI) [6]","Net Income Before Depreciation (NIBD) [7]","# of Activities NI less than 0 [8]","# of Activities NIBD less than 0 [9]","APF Direct Support [10]","Utilities paid by APF","Utilities paid by NAF","Base Operating Support paid by NAF [15]"]
["TDY Lodging"]
["PCS Lodging"]
["MTF Lodging [14]"]
["Public Private Venture (Privatized Lodging)"]
["Enhanced Use Lease"]
["AFRC / New Sanno (Hotel-like Facilities)"]
["Recreation Lodging Cabins/Cottages/Trailers/Hotel-like Facilities"]
["Recreation Lodging RV/Trailer Parks"]
["Recreation Lodging Campgrounds"]
["Marine Corps PCS Lodging"]
["Navy Limited Services Lodging"]

{"sheet":"NAFI Data","index":3,"n_rows":37,"n_cols":6,"rows_kept":37,"merged":[[0,0,0,2],[1,0,1,5],[7,0,7,5],[22,0,22,5],[32,0,32,5],[35,0,35,5],[36,0,36,5],[37,0,37,5],[38,0,38,5],[39,0,39,5],[40,0,40,5],[41,0,41,5]]}
["General Instructions:\nEnter Dollars in Thousands\nExclude Stars & Stripes and Exchanges.\nArmy Only: Provide Separate Reports for Army and Defense Logistic Agency (DLA)\n- Cells in White require data input\n- Cells in light grey are calculations and require no input (Automated)\n- Cells in Darker grey require no input and are not collected\nChanges to report are noted in Red "]
["NAFI Data for FY 2024 [1]"]
["NAFI (Program Groups)","Military MWR Program","Civilian MWR Program","Lodging Program","Supplemental Mission Funds","Special Purpose Central Funds "]
["Number of  NAFIs"]
["Number of NAFIs NI less than 0 [2]"]
["Number of NAFIs NIBD less than 0 [3]"]
["Number with acid test less than 1:1 [4]"]
["Income and Expense"]
["Sales",{"$f":"'[1]NAF Program-Metric Data'!E267+'[1]NAF Program-Metric Data'!E268","v":0},null,{"$f":"'[1]NAF Program-Metric Data'!B311","v":0}]
["Cost of Goods Sold",{"$f":"'[1]NAF Program-Metric Data'!E275","v":0},null,{"$f":"'[1]NAF Program-Metric Data'!B316","v":0}]
["Gross Margin",{"$f":"B9-B10","v":0},{"$f":"C9-C10","v":0},{"$f":"D9-D10","v":0},{"$f":"E9-E10","v":0},0]
["Total Other Operating Income ",{"$f":"'[1]NAF Program-Metric Data'!E269+'[1]NAF Program-Metric Data'!E270+'[1]NAF Program-Metric Data'!E271","v":0},null,{"$f":"'[1]NAF Program-Metric Data'!B312+'[1]NAF Program-Metric Data'!B310","v":0}]
["Total Non-Operating Income ",{"$f":"'[1]NAF Program-Metric Data'!E272","v":0},null,{"$f":"'[1]NAF Program-Metric Data'!B313","v":0}]
["Unusual and/or Infrequent Revenue",0,null,{"$f":"'[1]NAF Program-Metric Data'!B314","v":0}]
["Revenue (Income net of USA/UFM)",{"$f":"SUM(B11:B14)","v":0},{"$f":"SUM(C11:C14)","v":0},{"$f":"SUM(D11:D14)","v":0},{"$f":"SUM(E11:E14)","v":0},{"$f":"SUM(F11:F14)","v":0}]
["Operating Expenses (net of USA/UFM)",{"$f":"'[1]NAF Program-Metric Data'!E276+'[1]NAF Program-Metric Data'!E277","v":0},null,{"$f":"'[1]NAF Program-Metric Data'!B317","v":0}]
["Other Expenses",{"$f":"'[1]NAF Program-Metric Data'!E278","v":0},null,{"$f":"'[1]NAF Program-Metric Data'!B318","v":0}]
["Unusual and/or Infrequent Expenses",{"$f":"'[1]NAF Program-Metric Data'!E279","v":0},null,{"$f":"'[1]NAF Program-Metric Data'!B319","v":0}]
["Total Expenses",{"$f":"SUM(B16:B18)","v":0},{"$f":"SUM(C16:C18)","v":0},{"$f":"SUM(D16:D18)","v":0},{"$f":"SUM(E16:E18)","v":0},{"$f":"SUM(F16:F18)","v":0}]
["Depreciation",{"$f":"'[1]NAF Program-Metric Data'!E281","v":0},null,{"$f":"'[1]NAF Program-Metric Data'!B321","v":0}]
["Net Income (Profit/Loss)",{"$f":"B15-B19-B20","v":0},{"$f":"C15-C19-C20","v":0},{"$f":"D15-D19-D20","v":0},{"$f":"E15-E19-E20","v":0},{"$f":"F15-F19-F20","v":0}]
["Net Income Before Depreciation",{"$f":"B21+B20","v":0},{"$f":"C21+C20","v":0},{"$f":"D21+D20","v":0},{"$f":"E21+E20","v":0},0]
["Balance Sheet"]
["Total Assets"]
["Total Liabilities"]
["Net Worth",{"$f":"B24-B25","v":0},{"$f":"C24-C25","v":0},{"$f":"D24-D25","v":0},{"$f":"E24-E25","v":0},{"$f":"F24-F25","v":0}]
["Cash"]
["Investments"]
["Inventories"]
["Prepaid Expenses"]
["Total Current Assets"]
["Total Current Liabilities"]
["Financial Ratios"]
["Acid Test Ratio (Standard is 1.00) [4]",{"$f":"IF(B32=0,0,((B31-(B29+B30))/B32))","v":{"v":0,"d":"0.00"}},{"$f":"IF(C32=0,0,((C31-(C29+C30))/C32))","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
["Current Ratio (Standard is 1.50) [5]",{"$f":"IF(B32=0,0,B31/B32)","v":{"v":0,"d":"0.00"}},{"$f":"IF(C32=0,0,C31/C32)","v":{"v":0,"d":"0.00"}},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"},{"v":0,"d":"0.00"}]
[]
["Notes:\n[1]  Financial information should be listed as of September 30, 2024.     \n[2]  Provide the number of NAFIs that have a Net Income (NI) less than 0.\n[3] Provide the number of NAFIs that have a Net Income Before Depreciation (NIBD) less than 0.     \n[4] Acid test ratio standard is from DoD Financial Management Regulation, Volume 13, Chapter 7. \n[5]  Current ratio standard is from DoD Financial Management Regulation, Volume 13, Chapter 7. "]

{"sheet":"Updates","index":4,"n_rows":16,"n_cols":1,"rows_kept":16}
["Recommended Updates to FY 2024 \"NAF Program-Metric Data\" Tab"]
{"$rows_empty":14}
["Recommended Updates to FY 2024 \"NAFI Data\" Tab"]

{"sheet":"Feedback-Comments","index":5,"n_rows":1,"n_cols":1,"rows_kept":1}
["FEEDBACK: Suggestions, Improvements, and General Comments on the NAF Program-Metric Report template."]