Parks planned a $150,000 surplus. Its year-end report shows a $100,302 loss.

Starkville Parks/Cornerstone’s September financial report shows a $100,302 net loss for fiscal 2025–26, rather than the budgeted $150,000 surplus—a $250,302 miss. That loss remained after $2,179,854 in subsidy income and another $420,000 labeled “Other (Management Fee).”⁠[1]

The biggest expense surprise was utilities: $540,397 against a $360,500 budget, an overrun of $179,897. Septic/waste services cost $137,960 against a $30,000 allowance; water cost $146,209 against $75,000. Together, those two categories account for about 88% of the report’s $202,964 expense overrun. The figures identify where costs exceeded the plan, but do not explain why.⁠[1]

Revenue also fell short: $1,064,907 against a $1,134,000 budget, a gap of $69,093. There were bright spots, however. Facility-rental revenue exceeded its target by $29,123, while events and tournaments brought in $67,390 more than budgeted.⁠[1]

The accounting distinction matters: the report lists $599,849 in direct program and sales costs separately from its $3,165,214 expense total. Combined costs were about $3.77 million, compared with about $1.06 million in revenue; subsidy and management-fee income covered most, but not all, of the difference.⁠[1]

The Mississippi city’s October 20 agenda packet requested acceptance of the September statements. Separately, its claims docket as of October 15 listed a $167,318.04 parks-department claim to CSP Sports Facilities Companies, LLC, described as “BALANCE TO RESTORE.”⁠[1]

That claim is not interchangeable with the $100,302 loss: the packet does not reconcile the two amounts. Nor do the approval requests establish whether the board approved the claim or the city paid it.⁠[1]