But for a judicial confirmation petition which “pray(s for)…judicial examination and determination of the validity of any power conferred or of any instrument, act or project of the municipality, whether or not such power has been exercised, such instrument has been executed or otherwise made or such act or project has been taken,”¹ and can be reduced to a “judgment and decree thereon,”², how does anyone really know what powers a GID may permissibly exercise? Or what programs it can offer? Does the State publish a manual³ whereby it provides answers to these questions?

As elsewhere discussed, the District’s powers are severely limited compared to those of a true municipality (like a county, city or unincorporated association) with general powers. Yet IVGID staff and their collaborators/supporters do not prescribe to these limitations. Rather, they wrongly take the position that since IVGID “is a legally separate government,” it is: “fiscally independent of…(and) not financially accountable (to) any other…governmental…entity,”⁴; and, “empowered to determine what facilities and services it should offer that will preserve or enhance the general health, safety and welfare of the community.”⁵ But because GIDs “do not have the adequate size nor tax base to (financially) support the services”⁶ or facilities they typically furnish, hopefully the reader can see the conflict which has plagued this District from day one. And plagues it today!

And notwithstanding: the Nevada Department of Taxation (“NDOT”) was created, in part, to “exercise general supervision and control over the entire revenue system of the State”⁷ [presumably to “protect (the) public health…safety” and general welfare of Nevada’s citizens⁸]; it is “a state agency⁹…subject to the Nevada Administrative Procedure Act”¹⁰); and given this jurisdiction is to be broadly construed to allow the NDOT “to exercise…any necessary and proper power(s)” whether or not expressly enumerated¹¹; NDOT regurgitates the narrative advanced by District staff and their proponents¹². And similarly, Washoe County takes the same position¹³.

Therefore is it any surprise IVGID staff take the position that the District “is a legally separate government…fiscally independent of any other governmental entity…(and) not financially accountable (to) any other entity?”⁹ And based upon this narrative, staff have created a Trustee’s Handbook which instructs trustees from staff’s point of view, who runs the show in Incline Village/Crystal Bay. But as demonstrated elsewhere, this narrative is not warranted.

Nevada Constitution: We begin this discussion by examining the Nevada Constitution. Article 8, §8. It is the Legislature which shall provide for/restrict the powers of all general purpose governments. And since the Legislature has provided for general improvement districts (“GIDs”) at NRS 318.010, their powers are similarly restricted. Moreover, as a limited purpose special district, a GID’s powers are to be strictly construed and…limited¹⁴ to those: provided by the Legislature¹⁵ and nothing more¹⁶, with the proviso those powers are expressly conferred by its County Board of Commissioners (“County Board”) in the GID’s initiating ordinance¹⁷, as supplemented if at all by those “additional basic power(s expressly) granted,”¹⁸ “sections of this chapter (NRS 318) designated (t)herein,”¹⁹ and, none other¹¹. So what basic powers has the Washoe County Board expressly granted to IVGID in its initiating and supplemental ordinances? As demonstrated elsewhere,

IVGID’s Initiating Ordinance: granted the District the following basic powers: furnishing facilities for streets, alleys and public highways²⁰; curbs and gutters²¹; sidewalks²²; storm drainage and flood control²³; sanitary sewerage²⁴; as well as water²⁵.

IVGID’s Limited Supplemental Ordinances: On March 5, 1964 the Washoe County Board supplemented these basic powers¹⁴ in the following particulars: it allowed IVGID to furnish facilities for lighting public streets, ways and places²⁶; and, collect and dispose of garbage and refuse²⁷.

Then on November 15, 1965 the Washoe County Board again supplemented these basic powers¹⁴ in the following particulars: it allowed IVGID to furnish facilities for public²⁸ recreation²⁹.

And on May 5, 1969 the Washoe County Board further supplemented these basic powers¹⁴ in the following particulars: it allowed IVGID to furnish facilities for electric light and power³⁰.

The Limited Supplemental Powers All GIDs May Exercise: again assuming they are actually granted by their individual GID’s County Board(s). And they appear at NRS 318.116: “1. Furnishing electric light and power, as provided in NRS 318.117; 2. Extermination and abatement of mosquitoes, flies, other insects, rats, and liver fluke or Fasciola hepatica, as provided in NRS 318.118; 3. Furnishing facilities or services for public cemeteries, as provided in NRS 318.119; 4. Furnishing facilities for swimming pools, as provided in NRS 318.1191; 5. Furnishing facilities for television, as provided in NRS 318.1192; 6. Furnishing facilities for FM radio, as provided in NRS 318.1187; 7. Furnishing streets and alleys, as provided in NRS 318.120; 8. Furnishing curbs, gutters and sidewalks, as provided in NRS 318.125; 9. Furnishing sidewalks, as provided in NRS 318.130; 10. Furnishing facilities for storm drainage or flood control, as provided in NRS 318.135; 11. Furnishing sanitary facilities for sewerage, as provided in NRS 318.140; 12. Furnishing facilities for lighting streets, as provided in NRS 318.141; 13.Furnishing facilities for the collection and disposal of garbage and refuse, as provided in NRS 318.142; 14. Furnishing recreational facilities, as provided in NRS 318.143; 15. Furnishing facilities for water, as provided in NRS 318.144; 16. Furnishing fencing, as provided in NRS 318.1195; 17. Furnishing facilities for protection from fire, as provided in NRS 318.1181; 18. Furnishing energy for space heating, as provided in NRS 318.1175; 19. Furnishing emergency medical services, as provided in NRS 318.1185; 20. Control of noxious weeds, as provided in chapter 555 of NRS; and 21. Establishing, controlling, managing and operating an area or zone for the preservation of one or more species or subspecies of wildlife that has been declared endangered or threatened pursuant to the federal Endangered Species Act of 1973, 16 U.S.C. §§1531, et seq.”

Dillon’s Rule: These are the extent of the powers IVGID may legitimately exercise. And should there be any fair, reasonable, substantial doubt concerning the existence of any other powers, according to Dillon’s Rule³²; to furnish “services pertaining to any such basic power which the district may exercise;”³³ and, to exercise “all rights and powers necessary or incidental to or implied from the specific powers granted in this chapter.”³⁴

Legislative Counsel Bureau Bulletin No. 77-11: Because “there had never been a study of any kind…by the Legislature…of special districts…(the) much publicized fiscal difficulties of New York City…the potential for financial over extension or default among Nevada local governments (and)…problem areas in chapter 318 of NRS,”³⁵ in 1975 “the State Legislature directed a study…by the legislative commission…of the methods for creating, governing and financing GIDs in Nevada.”³⁶ As a result, a commission subcommittee prepared a report which included its findings and recommendations³⁷ insofar as future legislation were concerned. And one of those findings was “that there (had been)…a number of districts created that…(we)re performing services that should be provided by counties,”³⁸ or not provided at all. According to the subcommittee one of the reasons why this phenomena was occurring was that “when approached by citizens requesting a service from the county, (commissioners) often suggest(ed) that a general improvement district…(wa)s the only way to provide the requested service (notwithstanding) such districts often d(id) not have the adequate size (n)or tax base to support (such) services…(Although) this practice was not found to be widespread in the State…it happen(ed) often enough to be of great concern.”³⁹

But nearly fifty (50) years later, the concerns of the subcommittee represent the reality of IVGID today. Consider the following activities IVGID engages in, many in our community believe are well beyond the District’s limited permissible powers⁴⁰. As the reader considers each of the powers and services which follow, ask yourself; does it represent:

1. A power expressly recognized by the Nevada Constitution⁴¹?

2. A basic power expressly enumerated in³³ Chapter NRS 318⁴² and if so, has that power been expressly granted to IVGID by the Washoe County Board^10,11?

3. A “power…necessarily or fairly implied (‘not merely convenient but indispensable’) in or incident to (other)…powers expressly granted?”⁴³

4. A “power…essential to the accomplishment of (a) declared object…and purpose?”³⁵

5. A power which “provide(s) a method for financing the costs of developing private property?”⁴⁴

6. An activity permitted by “sections of chapter (NRS) 318 (expressly) designated therein?”¹⁰

7. An activity which primarily benefits “the inhabitants…of (Incline Village, Crystal Bay) and of the State of Nevada?”⁴⁵

8. A “service…pertaining to a…basic power which the district (is expressly permitted to)…exercise?”²⁵

9. A public utility charge which is “just and reasonable?”⁴⁶

10. An alleged standby service charge for “the (mere) availability of…(public recreational) facilities?”⁴⁷

11. An alleged standby or service charge levied against a “parcel of real property” for services or facilities furnished to those parcels which are assessed rather than the occupants of those parcels?⁴⁸

12. And “if there (be) any fair or reasonable doubt concerning the existence (or nonexistence) of (that) power, (has) that doubt…(been) resolved against the (IVGID) board…and the power denied.”²⁷

With that said (click on the links below to learn more insofar as the following activities the District engages in are concerned),

Lobbying Law Makers/Regulators to Advocate For/Against State of Nevada Legislation:

Lobbying Members of Congress/Regulators to Advocate For/Against Federal Legislation:

Membership in the Nevada League of Cities:

Compensating For the Shortfall Caused by Washoe County’s Taking of the District’s Ad Valorem Taxes:

Funding Construction of a Spiffy New Administration Building:

Furnishing Fuels Management aka Defensible Spaces Services:

Viewpoint Discrimination:

Equipping and Operating Facilities For Regional Transportation: Did you know IVGID maintains and operates a regional transportation⁴⁹ system? IVGID Staff disingenuously label their system “the Diamond Peak shuttle.”⁵⁰ Or “the Hyatt shuttle.”⁵¹ Or “senior transportation.”⁵² Or “on demand” transportation within Washoe County and adjacent communities⁵³. Or for several years “the kiddie shuttle” which freely transported riders to/from our beaches⁵⁴. Or on demand transportation specifically to/from the Reno/Tahoe Airport and your “door-to-door.”⁵⁵ Hundreds of thousands of dollars of buses, mini and maxi vans, SUVs and automobiles⁵⁶ purchased and maintained to service this system. And who knows how much more in unreimbursed/charging only a fraction of the actual costs of staff time?

NRS 277A regulates “public transit systems” in Nevada. These systems are defined as those “employing motor buses, rails or any other means of conveyance, by whatever type of power, operated for public use in the conveyance of persons.”⁵⁷ Doesn’t this sound like the District’s regional transportation system?

NRS 277A.270(1)(a) instructs that only a regional transportation “commission may operate a system of public transportation to the exclusion of any other publicly owned system of transportation within its area of jurisdiction.” Aren’t the District’s various shuttles (such as the one to the Reno-Tahoe Airport) “system(s which) employ motor buses…or any other means of conveyance…operated for public use in the conveyance of persons?”

Is IVGID “a regional transportation commission created (by the County Board) pursuant to NRS 277A.170?”

Is there anything in NRS 318 which allows County Boards to grant GIDs basic powers to operate a system of public transportation? Is creation of a regional transportation system necessarily incidental to or implied from some other permissible GID basic power? How many of the eighty-four (84) other Nevada GIDs⁴¹ operate regional transportation systems? Since we suspect the answer is none, this fact along with all the others mentioned serve as additional evidence IVGID is engaged in impermissible regional transportation activities. We therefore ask how staff’s actions can be justified?

Finally, where does the money come from to equip, operate and maintain IVGID’s regional transportation system? Because staff doesn’t financially report the revenues and expenses assigned to this system, the Board and the public do not have a clue⁵⁸. Notwithstanding, let’s recognize another recurring theme; when one budgets to overspend, every expenditure contributes to the overspending. In other words, it’s disingenuous to cherry-pick any singular expenditure and assert it doesn’t represent overspending.

Staff assign recreation facility and service revenues and expenses other than those associated with the beaches to the District’s Community Services Fund. They assign beach facility and service revenues and expenses to the District’s Beach Fund. If one examines the 2020-21 budget, one will discover that like every fiscal year, the Board budgeted to overspend. $18,700,152 of revenues (see schedule B-12 at page 11 of the 2020-21 Budget) versus $24,127,639 of expenses [$18,149,871 of operational expenses (see schedule B-13 at page 12 of the 2020-21 Budget), $5,594,596 of transfers out for capital expenditures (see schedule B-14 at page 14 of the 2020-21 Budget), and $383,172 of transfers out for principal and interest payments on debt service (see schedule C-16 at page 17 of the 2020-21 Budget)]. Where does the missing $5,427,487 come from? $5,381,467 in RFFs [$1,763,645, $3,207,672 Staff assign recreation facility and service revenues and expenses other than those associated with the beaches to the District’s Community Services Fund. They assign beach facility and service revenues and expenses to the District’s Beach Fund. If one examines the 2020-21 budget, one will discover that like every fiscal year, the Board budgeted to overspend. $18,700,152 of Community Services revenues (see schedule B-12 at page 11 of the 2020-21 Budget) versus $24,127,639 of expenses [$18,149,871 of operational expenses (see schedule B-13 at page 12 of the 2020-21 Budget), $5,594,596 of transfers out for capital expenditures (see schedule B-14 at page 14 of the 2020-21 Budget), and $383,172 of transfers out for principal and interest payments on debt service (see schedule C-16 at page 17 of the 2020-21 Budget)]. Where does the missing $5,427,487 come from? $5,215,518 in RFFs [$1.763,645 assigned to the Community Services Special Revenue (Operational) Fund (see schedule B-12 at page 11 of the 2020-21 Budget), $3,041,723 assigned to the Community Services Capital Projecst Fund (see schedule B-14 at page 14 of the 2020-21 Budget). and $410,150 assigned to the Community Services Special Revenue Debt Service Fund (see schedule C-15 at page 16 of the 2020-21 Budget)], and transfers from excess Community Services operating resources ( see schedule B-14 at page 14 of the 2020-21 Budget). In other words, the RFF.

Similarly, $1,501,785 of Beach revenues versus $1,906,299 of Beach expenditures (see schedule B-14 at page 13 of the 2020-21 Budget) versus $24,127,639 of expenses [$18,149,871 of operational expenses (see schedule B-13 at page 12 of the 2020-21 Budget), $5,594,596 of transfers out for capital expenditures (see schedule B-14 at page 14 of the 2020-21 Budget), and $383,172 of transfers out for principal and interest payments on debt service (see schedule C-16 at page 17 of the 2020-21 Budget)]. Where does the missing $5,427,487 come from?

$5,215,518 in RFFs [$1.763,645 assigned to the Community Services Special Revenue (Operational) Fund (see schedule B-12 at page 11 of the 2020-21 Budget), $658,580 assigned to the Beach Special Revenue (Operational) Fund (see schedule B-14 at page 13 of the 2020-21 Budget), $3,207,672 assigned to the Beach Special Revenue Capital Projects Fund (see schedule B-14 at page 15 of the 2020-21 Budget). and $7,748 assigned to the Beach Special Revenue Debt Service Fund (see schedule C-15 at page 18 of the 2020-21 Budget)]. In other words, the BFF.

Producing, Publishing and Distributing an Advertising Laden Magazine targeted to a demographic far beyond mostly nonresident local parcel owners⁵⁹: IVGID staff⁶⁰, rather than the IVGID Board, are the creators and publishers of the IVGID Quarterly Magazine. This is a paid advertising laden magazine IVGID publishes six (6) times a year⁶¹ which benefits few who aren’t IVGID staff or an advertiser. In other words, the magazine by-and-large doesn’t benefit the local parcel/dwelling unit owners who are the ones involuntarily subsidizing its real costs! Although staff attempt to justify their effort as “a recreation resource for local parcel owners,” this explanation is belied by the following facts: this is the twenty-first (21st) century and as such, the District’s extensive web site is a far better, more effective and less expensive resource; more copies of the magazine are made available to members of the general public than those local parcel owners who are purportedly the direct beneficiaries; the magazine is laden with paid advertising targeted to far more diverse demographic groups than simply (mostly nonresident) local parcel owners; and as the reader will see, Creative Concept Media (“CC Media”), the magazine’s printer, gets to retain all of the advertising revenue it can generate⁶² in consideration of printing of the magazine!

The magazine is “mailed (at IVGID’s expense) to 6,900 homes, including second homeowners living (out-of-the-area) across the United States. (An) additional 2,500 copies (are printed) for locals and distributed at amenity areas throughout Incline Village (like Raley’s and the Village Shopping Centers)…Additional…copies (are)…inserted in the (Tahoe Daily Tribune) Newspaper (and distributed throughout the Lake Tahoe Basin. Finally,) 5,000 additional copies (are)…distributed locally. (According to IVGID) each issue reaches over 20,000 people”⁶³ notwithstanding there are only 8,203 parcels/dwelling units assessed the RFF in Incline Village/Crystal Bay⁶⁴!

In addition to mailing costs of $4,041.09 ($3,691.38 plus $349.71) per issue⁶⁵, and $1,706.68 in additional printing costs for the additional 2,500 magazines printed for locals⁶⁶ [from January 24, 2018-January 23, 2020 IVGID spent an unbelievable $50,099.30 with CC Media for its creation and mailing of IVGID Quarterly Magazines. That’s nearly $25,500 per year, or $2,125/month on average. And if the foregoing weren’t enough to be spending on production of a magazine, “IVGID’s duties (under its contract with CC Media mandate it)…provide…(75) Diamond Peak Ski Resort…transferable…Daily Lift Tickets per contracted ski season, valued at $79 each.”⁶⁷. All told then, that’s another $493.75/month, on average, in lost revenues], there are thousands if not tens of thousands of dollars in unreimbursed staff time⁶⁸ spent preparing content for and approving lay out/mock up for each edition. Take a look at the latest (Fall 2020) edition of the Quarterly⁶⁹ and you will see Paul Raymore (IVGID’s Marketing Manager) is its Managing Editor. And Kari Ferguson (IVGID’s Communications Coordinator) is its Copy Editor. And Kerrie Tonking (a Parks & Rec Admin Coordinator) is its front page photographer. And IVGID employees/dedicated third party contractors Randy Berg, Neill Gunn, Bev Keil, Tim Kelly, Shelia Leijon, Trish McKowen, Sandi Soli, Kyle Thornburg, Jill Whistler and Ashley Wood are all its contributors⁷⁰.

Finally, there are the $273.47 in fees the District pays the Tahoe Daily Tribune to have our magazines stuffed into its newspapers⁷¹ so they can be distributed to visitors to Lake Tahoe, and the general public. Sometimes additional costs are incurred for “special services” like: $158.07 for placing holes in each magazine⁷² for a wall calendar⁷³; $150 or more for photographs taken by outside vendors which adorn the cover/inside of the magazine⁷⁴; and, $100 or more paid to someone(s) to create “feature articles” which appear in the magazine (like Mark McLaughlin’s piece on Diamond Peak in the December 2016 edition of the IVGID Quarterly).

Given all of the above, is production of a magazine like the IVGID Quarterly an appropriate endeavor for a limited purpose local governmental subdivision⁷⁵ which supposedly exists to provide services to local property owners³⁴ Washoe County is unable or unwilling to provide⁷⁶? As discussed above, GIDs exist to exercise those expressly enumerated powers in their initiating¹⁰ or supplemental¹¹ ordinances as long as they are “one or more of those authorized in NRS 318.116, as supplemented by the sections of this chapter (NRS 318) designated therein,” and none other⁸. And according to Dillon’s Rule, should there be “any fair, reasonable (or) substantial doubt concerning the existence (or lack of the existence) of power (it) is (to be) resolved… against the (municipal) corporation…(and) all acts beyond the scope of…powers granted are void.”²⁶ Take a look at NRS 318.116. Do you see any place where a GID is authorized to create and publish a magazine? Is creation of a magazine necessarily incidental to or implied from some other permissible GID basic power? How many of the eighty-four (84) other Nevada GIDs⁴¹ publish magazines laden with advertising targeted to the general public as a whole, where the revenue generated from that advertising passes to a private third party vendor? Since we suspect the answer is none, this fact along with all the others serve as additional evidence IVGID is engaged in impermissible magazine publishing activities.

Attorney’s Fees and Litigation Costs:

Operating Facilities and Offering Programs as if They Were Private, “For Profit,” Commercial Business Enterprises: Somehow over the years staff have gotten the notion IVGID exists to “earn a profit” because “profit isn’t a dirty word.”⁷⁷ This explains why for decades staff have advanced the narrative⁷⁸ the District is only a “quasi-public”⁷⁹ organization. But where in NRS 318 is there a declaration that GIDs are merely “quasi-public?” Where does it declare the revenues a GID’s facilities and services generate can be more than the expenses it incurs? Where does it declare staff overspending can be involuntarily subsidized by local parcel/dwelling unit owners? Where does it declare this kind of mindset is necessarily incidental to or implied from some other permissible GID basic power? If one harkens back to Dillon’s Rule²⁶, one will recall that if there be any fair or reasonable doubt concerning the existence of a power, that doubt is to resolved against the governing board and the power is denied. So here is there any doubt?

As demonstrated above, IVGID exists to basically furnish two types of facilities; those for public utilities (water¹⁸, sewer¹⁷, garbage disposal and refuse²⁰), and those for public recreation²². Insofar as the public utilities IVGID furnishes, a century ago the Supreme Court determined that where as here a municipal corporation goes into the public utility business⁸⁰, or any other type of business for that matter, its only justification is that the public welfare will be subserved⁸¹. Since IVGID is a public utility⁸², Springfield Gas, supra, at 126 N.E. 744, common law⁸³, as well as public policy⁸⁴ all dictate that its public utility rates must be “just and reasonable.” In other words, “simply high enough to produce revenue sufficient to bear all costs of maintenance…operation…interest charges on bonds and…accumulation of a surplus…sufficient to (service) all outstanding bonds.”⁸⁵ The fact that nowhere do a GID’s powers authorize it to generate a profit⁸⁶, the simple fact of the matter is profits are impermissible⁸⁷.

Similarly, insofar as public recreation powers are concerned, although NRS 318.143(1) declares GID Boards shall have the power to “acquire, construct, reconstruct, improve, extend and better lands, works, systems and facilities for recreation,” and NRS 318.175(1) declares “the board shall have the power to manage, control and supervise all the business and affairs of the district,” nowhere do either declare Boards shall have the power to raise revenues for general purposes by means of a toll or tax in excess of cost (i.e., for a profit). Again if one harkens back to Dillon’s Rule²⁶, if there be no power granted in express terms by the Nevada Constitution or statute, nor can it be fairly implied in or incident to the powers expressly granted⁸⁸, it does not exist.

Operating Facilities And Offering Programs For The Benefit of The Community: rather than local property owners.

Operating a Marketing Department⁸⁹ to Sell the District’s Public Recreation Facilities to the “World’s Toursts:”⁹⁰ But marketing to who? The Census Bureau reports that Incline Village/Crystal Bay exhibit a full time population of 8,777⁹¹. This population is disbursed amongst approximately 8,000 residential parcels/dwelling units⁹² (approximately 200 are zoned commercial). But according to staff and former IVGID Trustee Bruce Simonian⁵⁷, their permanent mailing addresses are not in Incline Village/Crystal Bay, and a good number rarely if ever occupy their homes. So who’s left over to support the District’s by design under-utilized recreation facilities? Voilà. The District’s marketing department which exists “to draw people to the area by promoting the District’s recreational activities as ‘(Thei)r Tahoe Place.'”⁹³ This explains why some years ago staff changed the URL for the District’s web site from “ivgid.org” to “yourtahoeplace.com.” Certainly local parcel/dwelling unit owners don’t require staff to manufacture a “Tahoe place” label on their behaves given they already own Tahoe places. But because it is the world’s tourists who do, staff have seen fit to fill the void. So at what cost?

For years particulars like these were not shared with local parcel owners. Then on March 11, 2020 staff revealed the massive marketing and communication costs buried within its budget presented to the Board for approval; nearly a whopping $1.2 million⁹⁴, annually! So do these activities sound like those encompassed within NRS 318.116? Although NRS 318.116(14) allows GIDs to “furnish…recreation facilities,” this doesn’t mean they can legitimately market those facilities to the world’s tourists, let alone at local parcel owners’ expense. Only if they represent a “service” which “pertain(s) to (a)…basic power” which has been expressly granted²⁵ (here sewer, water, garbage and refuse, public recreation) may a GID engage in “services” such as these. But since here there is no basic power to market a GID’s recreation/other facilities, nor do these activities seem like those necessarily incidental to nor implied from some other permissible GID basic power(s), we submit IVGID is not authorized to engage in marketing activities.

Moreover, look at the other eighty-four (84) GIDs in the State⁴¹. How many have a marketing departments and spend more than $400,000+ annually⁹⁵ just on media purchases (television, radio, billboard, internet social media, etc.) which promote their recreation/other facilities to the world’s tourists? How many engage in video production and photography⁹⁶? Since we suspect the answer is none, this fact serves as additional evidence IVGID is engaged in impermissible marketing activities.

Operating a “Communications Department”⁹⁷ aka “Public Relations” aka “Staff Propaganda:” On paper this department’s goals include: “us(ing sophisticated and expensive) email software to communicate information to IVGID email subscribers; handl(ing) public relations(, press releases) and promotions for the District…handl(ing) social media and stay(ing) updated on trends for IVGID social networks;” and, at least six (6) times a year publishing, mailing and distributing a high quality magazine (“The IVGID Quarterly“) laden with third party advertising (discriminately accepted) from the District’s favored collaborators. However in the real world, the District’s communications represent propaganda. How else would a populace accept massive overspending, year-after-year, they’re compelled to involuntarily subsidize with their RFF/BFF, were it not for the message their RFF/BFF represents “value?” So does propaganda disingenuously labeled “communications” really sound like a basic power encompassed within NRS 318.116? Does it represent a “service” which “pertain(s) to (some)…basic power” which has been expressly granted²⁵ (here sewer, water, garbage and refuse, public recreation)? Given the answers are “no,” and “no,” we submit IVGID is not authorized to engage in communication activities.

Moreover, look at the other eighty-four (84) GIDs in the State⁴¹. How many have a communications coordinator, let alone one at a yearly salary and benefit cost of $85,730.03⁹⁸? How many regularly issue press releases? How many disingenuously label their financial reporting “financial transparency?”⁹⁹ Since we suspect the answer is none, this fact serves as additional evidence IVGID is engaged in impermissible propaganda activities.

Operating a Facilities “Sales Department:”¹⁰⁰ What does this really mean? Selling use of the District’s “facilities” (which are disingenuously labeled recreation facilities) such as The Chateau and Aspen Grove for weddings, banquets and special events¹⁰¹. Because these facilities already exist, staff disingenuously refer to their “sales” use as “leveraging.” Just listen to the “wedding events” prominently displayed on the public’s web site: “French-Inspired Wedding at The Chateau Featured on Tahoe Unveiled;” “Aspen Grove Bohemian Wedding Featured on Tahoe Unveiled;” “Lake Tahoe Weddings Featured in Edible Reno-Tahoe;” “Chateau Summer Wedding on Tahoe Unveiled;” “New Year’s Eve Winter Wedding at The Chateau;” “Aspen Grove Wedding Featured in Real Weddings.” But it’s not just facility sales. Do you realize public funds are spent on advertising in wedding magazines¹⁰², social media¹⁰³, internet sites¹⁰⁴? They’re spent sending our professional staff to wedding shows like the Reno Bridal and Beauty Expo, and to staff a booth space at Barrett-Jackson collectable auto auctions when they took place as part of Reno’s annual Hot August Nights festival¹⁰⁵. They’re even spent on the Board’s Clerk’s wages and benefits whose job description includes collecting money for and issuing marriage licenses on behalf of Washoe County! And unbelievably, our professional staff will even assist on making IVGID’s “so called” private beaches available for your special day!

Do these activities sound like those encompassed within NRS 318.116? Although NRS 318.116(14) allows GIDs to “furnish…recreation facilities,” this doesn’t mean they can disingenuously label non-recreation facilities “recreational,” nor legitimately market those facilities for weddings, banquets and other events to the world’s tourists, let alone at local parcel owners’ expense. Only if they represent a “service” which “pertain(s) to (a)…basic power” which has been expressly granted²⁶ (here sewer, water, garbage and refuse, public recreation) may a GID engage in “services” such as these. But since here there is no basic power to sell a GID’s facilities for weddings, banquets or special events, nor do these activities seem like those necessarily incidental to nor implied from some other permissible GID basic power(s), we submit IVGID is not authorized to engage in facility sales activities.

And not that we need go further, but let’s examine the District’s financials insofar as facility sales are concerned. For years particulars like these were not shared with local parcel owners. Then on March 11, 2020 staff revealed its sales costs buried within its Community Services budget presented to the Board for approval; nearly $566,000¹⁰⁶, annually! Now remember, this is for a department which admittedly staffs four (4) employees¹⁰⁷, schedules 329-354 events annually (nearly one per day, every day of the year) at The Chateau, and another 170-176 annually (nearly one every other day, every other day of the year) at Aspen Grove⁶⁹! Although page 112 of the 3/11/2020 Board packet represents that the District budgeted for a whopping $4,445 in fiscal year (“FY”) 2020-21 profits¹⁰⁸, in reality, there were no profits whatsoever! Not that we believe any of the financial reporting which originates from staff because we’ve learned that the data presented is skewed to make recreation venues appear to operate at a profit when in-truth-and-in-fact they operate at a loss, but even if we did, but even if we did, none of the expenditures assigned to Facility Sales reflect the hundreds of thousand of dollars in capital expenditures which have been conspicuously omitted (note that there isn’t even an expense entry for capital). Moreover, the operational revenues staff have assigned to the summary include a $41,015 RFF subsidy! In other words if we back out this subsidy from legitimate “charges for services,” the District’s facility sales activities were actually budgeted to lose $36,570!

Finally, let’s discuss omitted capital expenses. When you use a facility essentially every day of the year, the capital costs markedly increase. So what kind of costs are we talking about? NRS 350.013(1)(d) mandates, in part, that “on or before August 1 of each year, the governing body of a municipality which proposes to issue or has outstanding any general obligation debt¹⁰⁹, other general obligations or…which levies or proposes to levy any special elective tax, shall submit to the (Nevada) Department of Taxation and the (Tax) Commission…(1) Its plan for capital improvement for the ensuing 5 fiscal years…or (2) A statement indicating that no changes are contemplated in its plan for capital improvement for the ensuing 5 fiscal years.” Given the District adopts a capital improvement project (“CIP”) budget each year, and it has outstanding general obligation debt⁷¹, it also submits a five (5) year CIP with the State. The latest (2021-22) CIP filed with the State¹¹⁰ discloses that for the next five (5) years staff intends to incur $289,695 in CIPs. Everything from outdoor seating, dumpster trash collector enclosures, replacement banquet tables and service ware, and a cargo truck. And this doesn’t take into account: the $173,900 included in the 2019-20 CIP Budget for replacement of The Chateau’s hallway tile and carpeting, repair of its walls, replacement of its catering kitchen equipment, and replacement of sod at Aspen Grove. Nor the $100,000 included in the 2020-21 CIP Budget to retrofit The Chateau’s ventilation ducts, replace its air walls, and resurface its patio deck. Nor the $169,400 included in the 2021-22 CIP Budget to replace carpeting and and paint the exterior of The Chateau. Add these omitted costs to the Facility Sales operational losses noted above, and one must ask the question: why exactly are we in the facility sales business?

Finally, look at the other eighty-four (84) GIDs in the State⁴¹. How many have a sales department whose job is to sell use of the public’s facilities for weddings, banquets and events? Since we suspect the answer is none, this fact serves as additional evidence IVGID is engaged in impermissible facility sales activities.

Recommending Favored Third Party Wedding, Banquet, Event and Lodging Collaborators: We couldn’t believe this one until we stumbled upon it by happens chance¹¹¹. Since “choosing the right vendors is crucial to making your event or wedding a success…(our public employee staff has) provided a list of preferred vendors in the Tahoe area that have options to fit a wide range of budgets.”⁷³ Think about this one for a moment. Let’s assume you’re doing a remodel project that requires a building permit. So you go to the County Building and Planning Division and ask if someone can recommend a good contractor to you? What do you think his/her response will be? Let us suggest what it won’t be. IVGID’s recommended wedding, event and lodging vendors. Does this sound like a basic power encompassed within NRS 318.116? Only if the exercise of this power represents a “service” which “pertain(s) to (a)…basic power” which has been expressly granted²⁶ (here sewer, water, garbage and refuse, public recreation) may a GID engage in “services” such as these. But since here there is no basic power to recommend favored third party vendors for weddings, banquets or special events venued at a GID facility, nor do these activities seem like those necessarily incidental to nor implied from some other permissible GID basic power(s), we submit IVGID is not authorized to engage in third party wedding, banquet, event and lodging collaborators recommendations.

Operating a Multi-Venue Food and Beverage Department¹¹²: According to staff “the (District’s) Food and Beverage Department serves the golf courses at Incline Village, the Diamond Peak Ski Resort and events at the Chateau and Aspen Grove. (It) also support(s) conditions and equipment (made) available for concessionaires. The primary services include food and bar service as a main element of the venues business. However, the combination of available staff and facilities also allows them to support banquets and events.”¹¹³ Thus the District operates a number of restaurants, food courts, snack bars and a full blown catering department all marketed to the general public. The first such venue is a sit down restaurant (The Grille at the Chateau) above the pro shop at the Championship Golf Course. The Grille “is open to the public and offers a beautiful view of the 18th green (of the Champ course), mountains, trees and Lake Tahoe from the dining room and…outdoor seating area. (It)…serves quality, fresh, wholesome ingredients with thoughtful service during the golf season (mid-May through mid-October). The 2021…menus include new lunch entrees and old favorites. Whether you are playing a round at the Championship Course or just looking for a great meal, please come see what’s new this summer.”¹¹⁴ The Grille offers: Dine-In Lunch: 11am – 4pm; Curbside Takeout: 11am – 4pm; and, Happy Hour: 4pm – 7pm. Notwithstanding its limited seasonal operation, The Grille has hired a full time executive chef (William Vandenburg)¹¹⁵ at a whopping $113,090.23 in 2019 salary and benefits¹¹⁶, and one or more sous [at an equally whopping $85,904 in 2019 salary and benefits¹¹⁷ and banquet chef(s). And we’re certain today’s salary/benefit numbers are markedly higher.

But wait. There’s more! The District stocks and operates a number of other retail food and beverage establishments. There’s “the newly renovated¹¹⁸ Mountain (Golf Course) Snack Bar (which offers)…indoor seating (a)…large sundeck with beautiful views (and)…serves grab-n-go breakfast, lunch, snacks, beer, wine, cocktails, beverages, and cigars.”¹¹⁹ And there’s a sit down restaurant at Diamond Peak Ski Resort (the Snowflake Lodge) “overlooking beautiful Lake Tahoe…Adults (ages 21+) can also warm up with our signature drink, the Snowflake Snuggler (hot chocolate with vanilla vodka, Baileys and Rumpleminze, topped with whipped cream) or enjoy a variety of refreshing cocktails on the deck.”¹²⁰ There’s a Diamond Peak Base Lodge Food Court “offering a large variety of ski hill classics like burgers, pizza, hot dogs, as well as healthy and vegetarian selections. Order inside, grab your food and then dine outside on the deck.”⁵⁹ On the Diamond Peak Base Lodge Deck a “satellite operation of Wild Bill’s BBQ is open for lunch daily from 10:30 a.m. – 3:00 p.m. (weather permitting).”⁵⁹ In addition, “Alibi Ale Works’ Pop-Up Bar…offer(s) food and beverages for breakfast, lunch and snacks including hot cocoa and alcoholic beverages…at the outdoor window, right on the Base Lodge deck. Open daily 8:00 a.m. – 3:00 p.m.”⁵⁹

There’s a snack bar “located in the lobby of the Recreation Center…open during normal Rec Center operating hours…offer(ing) healthy snacks such as nuts, sports drinks, bottled water, coffee, and juices.”¹²¹ And there are snack bars “located at Incline Beach and Burnt Cedar Beach offer(ing) a variety of summer favorites like hot fries, cold salads, burgers and a selection of Wild Bill’s BBQ slow smoked meats.”¹²² At a capital cost in excess of $100,000, the District has invested in a fleet of “bar carts” to provide food and beverage sales “on the go” to golfers on the Championship and Mountain Golf Courses. In fact all told, the District has a “Food and Beverage (Department which) prepares food for all kitchens throughout the District: Diamond Peak Ski Resort, the Golf Courses at Incline Village, The Grille at the Chateau, and the snack bars at the beaches. This department also provides catering services for (weddings and) special events at our venues”¹²³ including the Chateau and Aspen Grove¹²⁴.

On March 11, 2020 staff revealed the massive food and beverage costs buried within the budget presented to the Board for approval; a whopping $1.12 million¹²⁵, annually! Although this page represents that the District has budgeted for a $191,526 profit, in reality, there were no profits whatsoever. Not that we believe any of the financial reporting which originates from staff because we’ve learned that the data is skewed to make recreation venues appear to operate at a profit when in-truth-and-in-fact they operate at a loss, but even if we did, none of the expenditures assigned to Food and Beverage reflect the hundreds of thousand if not millions of dollars in central services and capital expenditures which have been omitted (note the $0.00 entries for both on page 94)! According to staff, central services costs represent “the amount(s) allocated between the Utility, Community Service and Beach Funds to cover the cost(s) of services provided by the General Fund under Board Policy.”¹²⁶ For 2021-22 the Board has budgeted for $1,984,124 in central services costs¹²⁷. Of this sum, $1,268,353 represents amounts assigned to the District’s Community Services and Beach Funds. What portion represents services furnished for the direct benefit of Food and Beverage? Whatever that number turns out to be, don’t you see that it has been omitted as a legitimate Food and Beverage operational expense?

Let’s talk about capital expenses. Whatever those costs turn out to be, do you realize how much it costs to equip a commercial kitchen? How about at least four (4) of them? What about catering tables, chairs, table cloths, place mats, dishes, cutlery, glass wear, wine glasses, etc? Moreover, staff admits that it uses the District’s facilities as a loss leader to disingenuously trump up food and beverage sales (i.e., it charges nothing or next to nothing in facility use fees in consideration of a certain amount of food and beverage purchases), we submit that at the end of the day, all of these “for profit” business enterprise operations actually lose money (and those losses are subsidized by the RFF local parcel/dwelling unit owners involuntarily pay). So is it really worth it to be in the retail Food and Beverage sales business? But more to the point. Do any of these activities sound like those encompassed within NRS 318.116¹²⁸?

Selling/Concessioning Alcoholic Beverage Sales: We couldn’t believe it when we discovered that IVGID staff were using public resources to recommend favored third party wedding, banquet, event and lodging collaborators (see discussion above). That’s we discovered public employees were selling/commissioning the sale of alcoholic beverages on public property! The District operates several bars where alcoholic beverages are sold to the general public by public employees! The first such venue is The Grille at the Chateau Restaurant above the pro shop at the Championship Golf Course. The Grille serves beer, wine and select cocktails, and promotes an “extended happy hour menu (which) features a $7 craft cocktail of the day, $6 daily draft or house wine, $5 canned beer and a simplified menu with snacks and rotating offerings.”⁸⁰ Not to be outdone, during winter months Diamond Peak operates the Loft Bar off the upper deck of the Base Lodge⁸⁶. In addition, “adults (ages 21+) can…enjoy a variety of refreshing cocktails on the (Snowflake Lodge) deck.” Or why not “warm up with our signature drink, the Snowflake Snuggler (hot chocolate with vanilla vodka, Baileys and Rumpleminze, topped with whipped cream)?”⁸⁰

“The Snack Bar, located next to the putting green (at the Championship Golf Course), serves…beer, wine, cocktails, beverages, and cigars.”¹²⁹ And “the newly renovated Mountain (Golf Course) Snack Bar (also) serves grab-n-go breakfast, lunch, snacks, beer, wine, cocktails, beverages, and cigars.”¹¹⁹ In addition, two “Beverage Carts (each meander both golf courses during the day and) are also stocked with a full bar.”⁹⁵

Then there are IVGID’s two “Tiki Bars…located at Incline…and Burnt Cedar Beach(es)…Order at the Barefoot Bar or look out for the cocktail servers offering beach-side service during peak periods. Visit the Incline Spirits Barefoot Bar Facebook Page or InclineSpirits.com for information and live music schedule.”¹²²

Do these activities sound like the exercise of a basic power encompassed within NRS 318.116? Only if the exercise of this power represents a “service” which “pertain(s) to (a)…basic power” which has been expressly granted²⁶ (here sewer, water, garbage and refuse, public recreation) may a GID engage in “services” such as these. But since here there is no basic power which sanctions a public employee’s sale of alcoholic beverages, nor does this activity seem like one necessarily incidental to nor implied from some other permissible GID basic power(s), we submit IVGID is not authorized to engage in or concession alcoholic beverage sales on public property.

Finally, look at the other eighty-four (84) GIDs in the State⁴¹. How many do you suspect are employing public employees to sell alcoholic beverages on public property? Let’s expand the query to any public agency in the State. Since we suspect the answer is none, this fact serves as additional evidence IVGID is engaged in impermissible alcoholic beverage sales/concession activities.

Operating Retail Clothing, Merchandise and Sports Equipment Sales/Rental Facilities:The District operates a number of retail sales and rental facilities which are marketed to the general public. Two (2) of those facilities (i.e., pro shops) are located at the District’s two (2) golf courses. The District even hires a merchandise manager (Genevieve Hoffee Popovitch), at a 2019 annual cost (which is undoubtedly even more now) to local parcel/dwelling unit owners of nearly $70,000¹³⁰, to be a “buyer” for the clothing, merchandise and sports equipment¹³¹ the District sells system wide. According to staff both shops offer “a great selection of Incline Village…logo items that make great gifts and souvenirs for golfers and non-golfers. (Moreover the Mountain Course pro shop offers)…additional merchandise over that at the Championship Course (pro) shop so (retail customers are encouraged to let staff)…know if (they) are looking for something specific or want to make a special order.”⁹⁶ Finally, notwithstanding golf is seasonal in Incline Village and the courses are open for but six (6) months maximum each year, isn’t it nice to know the pro shop at the Championship course “is open year-round for shopping?”⁹⁵

But wait. There’s more! The District stocks and operates scaled down retail clothing, merchandise and sports equipment sales/rental facilities at its Recreation¹³² and Tennis/Pickle Ball¹³³ venues as well. And during the winter months it concessions out additional retail clothing, merchandise and sports equipment sales to local retailer [the Village Ski Loft (“VSL”)] at Diamond Peak Ski area¹³⁴. These pursuits do not represent NRS 318.116 basic powers because the District’s recreation facilities primarily exist to cater to the world’s tourists¹³⁵ rather than “the inhabitants…of (Incline Village, Crystal Bay) and of the State of Nevada.”³⁴ Nor are they necessarily incidental to nor implied from some other permissible basic power(s). Nor does IVGID have the power to spend public funds pursuing these pursuits. And given the District doesn’t separately report its various retail sales facility financials, it is impossible for the lay trustee or resident to learn how much money each of these facilities lose (and yes when all the real costs are factored into the equation, they all lose money) pursuing these ultra vires activities. But whatever the loss, understand it is subsidized by the RFF local parcel/dwelling unit owners are involuntarily assessed. And staff’s justification for operating commercial business enterprises at a loss? We’re not in the “for profit” business. Rather, we’re in the “services” business. Do you staff’s financier agree this is IVGID’s raison d’être?

Operating a Retail Clothing, Merchandise and Sports Equipment Sales/Rental Facility For the Convenience of a Private Hotel’s Guests⁵⁵ Inside the Hyatt’s Shopping Mall: It’s not enough District staff see fit to operate retail clothing, merchandise and sports equipment sales/rental pursuits on District property. For the last ten (10) or more years staff have operated such a facility at the Hyatt Sport Shop inside the Lake Tahoe Hyatt Regency Hotel (“Hyatt”) in Incline Village. Listen to staff’s description of this pursuit: “In the lobby of the Hyatt Regency Lake Tahoe Resort, Spa and Casino, (the) Hyatt Sport Shop carries clothing and accessories for your Tahoe summer adventures. You’ll find Incline Village logo golf shirts, golf attire and activewear from brands like Linksoul, Greg Norman, Foot Joy, Puma and Sunice…The Sport Shop also rents bicycles, including kids’ bikes, hybrid bikes and electric bikes (helmets included). You’ll also find other summer essentials like swimwear, hats, sunscreen, sandals and more”¹³⁶ and “provides an opportunity for Hyatt guests to purchase Diamond Peak services as well as to rent skis and snowboards within steps of their room(s) at the hotel. During the summer months, the Hyatt Sport Shop sells golf rounds at both the Championship and Mountain Golf courses, tennis court time at the Recreation Center…with Hyatt guests receiving special rates…golf soft and hard goods, as well as bicycle rentals, and a variety of retail soft goods.”¹³⁷ Note the operative words here; “Hyatt guest.”

Notwithstanding the Sports Shop is an amenity provided primarily to Hyatt guests, the District labels this relationship “a “partnership” with IVGID, the Hyatt, and the VSL¹³⁸ to offer a full line of products and services through(out) the year.”⁶³ And it loses $100,000 or more annually stocking and operating this facility¹³⁹ which is subsidized by the RFF local parcel/dwelling unit owners involuntarily pay. Part of the reason for this loss is that the District pays the Hyatt rent based upon a whopping ten percent (10%) of gross sales. It sells VSL clothing and merchandise out of this facility and pays VSL a whopping eighty-five percent (85%) of gross sales¹⁴⁰. It insures VSL clothing and merchandise against damage, loss and theft. And until very recently, it rented VSL mountain bikes out of this facility. It offers golf and ski discounts out of this facility to Hyatt guests⁵⁴. And in addition to rent, each year the District gives Hyatt management five (5) transferable Diamond Peak ski passes¹⁴¹. Now do these activities sound like those encompassed within NRS 318.116? Do they seem like those necessarily incidental to or implied from some other permissible basic power(s)? We don’t think so.

Acting as an Insurer: It’s one thing to sell someone else’s (VSL’s) clothing/merchandise in the Hyatt Sports Shop (see discussion above). Well how about insuring it against damage, loss, theft? Unbelievably, this is what staff have agreed to do for VSL! And the last time we researched these costs, we learned that they exceed $1,500 annually! Where does it state in NRS 318.116 that a GID may act as insurer of someone else’s property? Does being an insurer seem like a power necessarily incidental to or implied from some other permissible basic power(s)? We don’t think so.

Operating a Retail Ski and Snowboard Equipment Rental and Demo Sales Facility at Diamond Peak The District operates a massive ski and snowboard equipment rental/sales facility in the Diamond Peak Base Lodge which is marketed to the general public. Listen to staff’s description of this facility: “Diamond Peak offers Lake Tahoe’s best ski and snowboard rental equipment experience, so why schlep rental equipment to the resort in your vehicle when you can rent all the gear you need right at Diamond Peak? Our ski and snowboard rental shop carries the top brands of skis (Salomon) and snowboards (Burton) for beginners, intermediates and advanced skiers and riders. When you rent from us, our technicians can make any adjustments you need right at our on-slope shop – so if anything doesn’t feel right after a couple of runs, just bring it back in for an adjustment/replacement.”¹⁴² In order to offer these services, many hundreds of thousands of dollars need to be spent on: $770,000 rental ski and snowboard equipment¹⁴³; high end demo ski and snowboard equipment¹⁴⁴; thousands of dollars of ski/snowboard spare parts like binding parts; a $55,000+ stone grinding repair machine; $36,000 of Ski Rental Machinery⁵⁴ (CIP #3468RE1609); equipment repair and ski/snowboard tuning training; etc. Now do these activities sound like those encompassed within NRS 318.116? Do they seem like those necessarily incidental to or implied from some other permissible GID basic power(s)? We don’t think so.

Exempting Local Parcels Within IVGID’s Boundaries From RFF/BFF Assessment and Payment:

Massive Public Philanthropy:

Tennis Tournament Appearance Fees:

Credit Card Charge Processing Fees:

Loomis Armored Car Currency Transport Services:

Diamond Peak Uniforms;

Two Golf Cart Fleets:

Weather Forecasts:

Electric Vehicle Charging Stations:

Automatic Teller Machines:

Vendor Food, Beverage and Entertainment Purchases:

Over One-Hundred (100) Money Losing Community Programs:

Social Services:

Child Care:

Manufacturing IVGID’s Version of Crypto Currency:

Maintenance and Repair of the RSVCA’s Park Adjacent to the Visitor’s Center: Years ago IVGID leased the ground underneath the current Visitor’s Center on State Highway 28 to Washoe County for $1 per year for up to ninety-nine (99) years (see above). As part of the lease, IVGID agreed to pay for construction of an adjacent park, and to maintain and improve that park at IVGID’s expense for the term of the lease. Several years ago tens of thousands of dollars of RFF funds were spent on major upgrades and improvements to this park;

Maintenance and Repair of the Washoe County School District’s (“WCSD’s”) Upper High School Athletic Field: Staff just doesn’t have enough of a landscape footprint to maintain. So they have entered into an agreement with the WCSD to maintain the upper high school athletic field. Although staff represent IVGID has purchased this field, in truth it has not. And although the WCSD is paying IVGID to maintain this field, I and others believe the payment is nowhere near parcel/dwelling unit owners’ cost. And besides, this field is not IVGID’s responsibility!

Maintenance and Repair of the Two County Parks at Either End of the Intersections of Lakeshore Blvd. and State Highway 28: There are two small parks at either end of Lakeshore Blvd. where it intersects with SR 28. Although the County is supposed to be reimbursing IVGID to maintain and repair these costs, since 1994 it hasn’t paid anything. And in the current proposed 2021-22 tentative budget staff have proposed nearly $40,000 of CIPs proposed to be paid by the RFF;

Athletic Fields For the Washoe County School District’s Middle School’s Physical Education Programs: When IVGID sold the land under the middle school to the WCSD, it entered into an inter local agreement with the WCSD whereby in part, IVGID would construct what is now Incline Park (adjacent to the middle school), and allow the WCSD to freely use it for free! So now IVGID maintains this field for the middle school to use it for its physical education programs;

Snowplowing the County’s Dedicated Streets and Roadways:

Maintenance, Repair, Upgrades and Renovations to Ski Way For the Benefit of Approximately 330 Tyrolean Village Homeowners, Their Tenants, Invitees and Guests[1]: The portion of Ski Way which connects at First Green and Tirol Drive is privately owned by IVGID. It serves as the major ingress/egress route to/from Tyrolean Village. Yet the residents of Tyrolean Village pay nothing towards its maintenance, renovation, repair nor snow plowing! And now IVGID is talking of a $5 million or more re-pavement project funded by a general obligation bond repaid by the RFF;

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[1] Read about it in more detail at pages 511-519 of the third packet of materials prepared by staff in anticipation of the Board’s April 29, 2021 meeting [“the third 4/29/2021 Board packet” (https://www.yourtahoeplace.com/uploads/pdf-ivgid/0429_-_Regular_-_Searchable_-_Part_3.pdf)].

Snowplowing Country Club All the Way Up Ski Way:

Electric Vehicle Charging Stations (“EVCS”):

Automatic Teller Machines (“ATMs”):

Fourth of July Fireworks/Community Celebration:

Assessing Local Parcels Within IVGID’s Current Boundaries For the Mere “Availability” to Access and Use Public Recreation Facilities:

Assessing Local Parcels Within IVGID’s June 1968 Boundaries For the Mere “Availability” to Access and Use IVGID’s Beaches:

Providing Meaningless, Unnecessary Employment to “Buy” Community Allegiance/Votes::

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1. See NRS 43.100(1) which gives governing bodies of municipalities [general improvement districts (“GIDs”) are municipalities (see NRS 43.080)] the power to file such petitions.
2. See NRS 43.140(1).
3. As it does for the Open Meeting Law (see https://ag.nv.gov/uploadedFiles/agnvgov/Content/About/Governmental_Affairs/OML_Portal/omlmanual.pdf) or Nevada’s Public Records Act (see https://bop.nv.gov/uploadedFiles/bopnvgov/content/Services/Nevada%20Public%20Records%20Act%20-%20A%20Manual%20for%20State%20Agencies%202019.pdf).
4. See ¶1(A) at page 35 of IVGID’s 2019 Comprehensive Annual Financial Report (“the 2019 CAFR”).
5. See https://www.yourtahoeplace.com/ivgid/about-ivgid.
6. See page 10 of Legislative Commission of the Legislative Counsel Bureau, State of Nevada (“LCB”), Bulletin No. 77-11, Creation, Financing and Governance of General Improvement Districts, September 1976 (“LCB Bulletin 77-11“).
7. See NRS 360.200.
8. See NRS 233B.038(2)(l).
9. See NRS 233B.031.
10. See NRS 233B.010.
11. See NRS 360.270, NAC 360.043(1)(c).
12. That is, that the Incline Village General Improvement District (“IVGID”) “is a legally separate government…fiscally independent of any other governmental entity…(and) not financially accountable (to) any other entity” [see ¶1(A) at page 35 of IVGID’s 2019 Comprehensive Annual Financial Report (“the 2019 CAFR”)].
13. See page 1 of that August 21, 2015 memorandum from Ass’t District Attorney Paul Lipparelli to the County Board  insofar as “the Legal Authority of General Improvement Districts (‘GIDs’) in Nevada” wherein he concludes that once created, “GIDs are independent legal entities with their own perpetual existence.”
14. See A.G.O. No. 63-61, p. 102, at p. 103 (August 12, 1963).
15. See NRS 318.116.
16. See NRS 244.137(3).
17. See NRS 318.055(4)(b).
18. See NRS 318.077 which allows a GID “board (to) elect to add basic powers not provided in its formation, in which event the board shall cause proceedings to be had by the board of county commissioners similar, as nearly as may be, to those provided for the formation of the district, and with like effect;”
19. See NRS 318.055(4)(a).
20. See sec. 3(a) of Ordinance 97, Bill 57, as authorized by NRS 318.116(7).
21. See sec. 3(b) of Ordinance 97, Bill 57, as authorized by NRS 318.116(8).
22. See sec. 3(c) of Ordinance 97, Bill 57, as authorized by NRS 318.116(9).
23. See sec. 3(d) of Ordinance 97, Bill 57, as authorized by NRS 318.116(10).
24. See sec. 3(e) of Ordinance 97, Bill 57, as authorized by NRS 318.116(11).
25. See sec. 3(g) of Ordinance 97, Bill 57, as authorized by NRS 318.116(15).
26. See sec. 3(i) of Ordinance 97, Bill 102, as authorized by NRS 318.116(16).
27. See sec. 3(j) of Ordinance 97, Bill 102, as authorized by NRS 318.116(13).
28. See sec. 21.5 of former NRS 318.143(1) [SB297, Chapter 413, page 1088, 1965 Statutes]. At the next legislative session this provision was amended to delete the word “public” [see sec 63 of former NRS 318.143(1) {SB408, Chapter 582, page 1714, 1967 Statutes}]. At the same time sec. 24 of former NRS 318.116 was adopted [SB408, Chapter 582, page 1693, 1967 Statutes] which added the basic power of “furnishing recreation facilities.” Today this basic power appears at NRS 318.116(14).
29. See sec. 3(k) of Ordinance 97, Bill 132, as authorized by NRS 318.116(14).
30. See sec. 3(l)(1) of Ordinance 97, Bill 227, as authorized by NRS 318.116(1).
32. See the fourth portion of Dillon’s Rule above²⁶.

    Sections of Chapter NRS 318 Designated Therein: To operate, maintain and repair those improvements acquired by the district³¹See sec. 3(h) of Ordinance 97, Bill 57, as authorized by NRS 318.145.

33. See NRS 318.100(2).
34. See NRS 318.210. This provision is really the statutory embodiment of the second portion (“a municipal corporation possesses and can exercise…those…powers…necessarily or fairly implied in or incident to the powers expressly granted”) of Dillon’s Rule. “(1) Historically under Nevada law, the exercise of powers by a board of county commissioners has been governed by a common-law rule on local governmental power known as Dillon’s Rule…(2) In Nevada’s jurisprudence, the Nevada Supreme Court has adopted and applied Dillon’s Rule [see Ronnow v. City of Las Vegas, 57 Nev. 332, 341-43, 65 P.2d 133 (1937)] to county, city and other local governments. (3)…Dillon’s Rule provides that a board of (a local government)…may exercise only the following powers and no others: (a) Those powers granted in express terms by the Nevada Constitution or statute [here in a GID’s initiating¹³ and supplemental¹⁴ ordinance(s) as further supplemented by the sections of chapter 318 designated therein¹³,  and none other¹¹]; (b) Those powers necessarily or fairly implied in or incident to the powers expressly granted; and, (c) Those powers essential to the accomplishment of the declared objects and purposes of the (GID) and not merely convenient but indispensable. (And, 4)…if there is any fair or reasonable doubt concerning the existence of a power, that doubt is resolved against the (governing) board…and the power is denied.”
35. See pages 7-8 of Legislative Commission of the Legislative Counsel Bureau, State of Nevada (“LCB”), Bulletin No. 77-11, Creation, Financing and Governance of General Improvement Districts, September 1976 (“LCB Bulletin 77-11“).
36. See page 1 of LCB Bulletin 77-11.
37. See page 2 of LCB Bulletin 77-11.
38. See ¶II at page 9 of LCB Bulletin 77-11.
39. See ¶II at page 10 of LCB Bulletin 77-11.
40. Moreover, essentially every one of these activities costs more than the revenues (if any) staff are capable of generating. And the deficiency is involuntarily subsidized by IVGID’s Recreation Facility Fee (“RFF”). This makes essentially every one of these pursuit “for loss” rather than “for profit.”
41. See the first portion of Dillon’s Rule above²⁶.
42. See NRS 318.100(1).
43. See the third portion of Dillon’s Rule above²⁶.
44. See NRS 318.015(2).
45. See NRS 318.015(1).
46. See NRS 704.040(1).
47. See NRS 318.197(1).
48. See NRS 318.201(1) and 318.201(9).
49. “Regional” as in the Incline Village/Crystal Bay region of Washoe County.
50. “Ride the Free Diamond Peak Ski Shuttle this winter! It’s a great way to carpool, and you get dropped off right at the resort with easy access to the ticket windows and the slopes, during ski season. Morning pick-ups available around Incline Village plus mid-day pickups on weekends and peak periods…View the Shuttle Map or check the schedule below to find a stop near you” (go to https://www.diamondpeak.com/plan/ski-shuttle).
51. In the winter months “this shuttle runs every half hour from the Hyatt to Diamond Peak from 8:30 a.m. until 1:00 p.m., stopping across from Sierra Nevada College, Tomahawk/Mt. Shadows, and Burgundy Hill/Lower Tyrolia” (go to https://www.diamondpeak.com/plan/ski-shuttle). The rest of the year this “complimentary shuttle service (travels) to and around Incline Village” (go to https://www.hyatt.com/en-US/hotel/nevada/hyatt-regency-lake-tahoe-resort-spa-and-casino/tvllt?src=adm_sem_agn_360i_crp_ppc_D+Brand-Lake+Tahoe+Other-NonGP_google_Brand-Lake+Tahoe+Other-Incline+Village-HR+Lake+Tahoe-Exact_e_hyatt%20regency%20lake%20tahoe%20resort_Brand&&src=adm_sem_agn_360i_crp_ppc_D+Brand-Lake+Tahoe+Other-NonGP_google_Brand-Lake+Tahoe+Other-Incline+Village-HR+Lake+Tahoe-Exact_%7bbidmatchtype%7d_hyatt%20regency%20lake%20tahoe%20resort_Brand&gclid=EAIaIQobChMIpuu7oP2w8gIVbxmtBh3QWAd9EAAYASAAEgIWQPD_BwE&gclsrc=aw.ds).
52. IVGID’s “Senior Transportation Program…include(s) regular transportation opportunities for shopping, errands, outings, and medical or personal appointments. This door-to-door, reliable, affordable service provides local seniors a way to get around, run errands, make appointments and take care of business. Reservations are required. Please call the Transportation Hotline at 775-886-1020 and leave the requested information for local errands at least 24 hours in advance for the Wednesday and Friday services. The fee for regular Wednesday or Friday weekly transportation is $5” (go to https://www.yourtahoeplace.com/parks-recreation/programs/senior-programs).
53. “On Demand transportation is also available for other individual needs. $35 per person includes a same-day round trip for errands, appointments, personal services, etc. (additional fees apply after 3 hours)…Requested destinations are limited to Washoe County and adjacent communities (i.e. Carson City, Stateline, Truckee, and Kings Beach) [go to https://www.yourtahoeplace.com/parks-recreation/programs/senior-programs].
54. On June 9, 2015 IVGID staff e-mailed to members of the community and others its notification of “a Free Summer Community Shuttle Service”[see Exhibit “A” to that written statement attached to the minutes of the Board’s June 24, 2015 meeting. Two days later the former North Lake Tahoe Bonanza Newspaper (“the Bonanza”) ran an article on its front page (go to https://edition.pagesuite-professional.co.uk/html5/reader/production/default.aspx?pubname=&edid=04f124a3-6a9b-4019-8416-1a4de6332090) which informed the public of the same thing. In the Bonanza article it was revealed that the cost would be $15,000, and it would be charged to the Beach Fund aka the BFF.
55. “Airport transportation services (drop-off or pick up) are $45 per person” (go to https://www.yourtahoeplace.com/parks-recreation/programs/senior-programs).
56. Such as two (2) Diamond Peak shuttle buses at an estimated replacement cost of $140,000/each [see page 49 of the packet of materials prepared by staff in anticipation of the Board’s July 22, 2020 meeting {“the 7/22/2021 Board packet” (https://www.yourtahoeplace.com/uploads/pdf-ivgid/0722_-Regular-_Searchable.pdf)}]; two (2) Diamond Peak passenger trams at an estimated replacement cost of $40,000/each (see page 4 at https://www.yourtahoeplace.com/uploads/pdf-ivgid/FY_18-19_5-year_CIP_Book_-_FINAL_5.23.18.pdf); a 15-passenger van at an estimated replacement cost of $45,800 (see page 5 at https://www.yourtahoeplace.com/uploads/pdf-ivgid/FY_18-19_5-year_CIP_Book_-_FINAL_5.23.18.pdf); a Dodge Caravan mini-van at an estimated replacement cost of $53,000 (see page 10 at https://www.yourtahoeplace.com/uploads/pdf-ivgid/Current_Budget_Year__5_Year_Project_Summary_Book_APPROVED_5.27.2020.pdf); and, a compact Chevrolet SUV at an estimated replacement cost of $32,000 (see page 9 at https://www.yourtahoeplace.com/uploads/pdf-ivgid/Current_Budget_Year__5_Year_Project_Summary_Book_APPROVED_5.27.2020.pdf).
57. See NRS 277A.120.
58. Actually some of us have a clue and it’s not positive.
59. On May 27, 2014 former IVGID Trustee Bruce Simonian sent an e-mail to local residents Don and Pam Wight re: Ordinance 7 wherein he represented that “sixty-five percent (65%) of our district now are second homeowners” (see Exhibit “A” to that written statement attached to the minutes of the Board’s July 30, 2014 meeting).
60. To demonstrate this truism listen to Sheila Leijon, a “Recreation Manager:” On behalf of “the Incline Village Parks & Recreation District” I am “proud to present the Fall 2020 Recreation Guide edition of the IVGID Quarterly” [see page 6 at https://www.yourtahoeplace.com/uploads/pdf-ivgid/IVGID_Qrtly_Sept2020.pdf (“the Fall Edition of the IVGID Quarterly”). There is no such thing as the IV Parks & Recreation District! Doesn’t this Recreation Manager know this? Moreover, IVGID Communications Coordinator Kari Ferguson, who is the IVGID Quarterly’s Copy Editor (see page 4 of the Fall Edition of the IVGID Quarterly) apparently doesn’t know this either. Several local residents have complained for some time that the IVGID Quarterly is really nothing more than a propaganda tool created by IVGID staff to promote IVGID staff and their favored collaborators at local parcel owners’ expense.
61. “February, Spring/Summer Activity Guide (April), June, Fall/Winter Activity Guide (August), October and December” (go to http://cc.media/wp-content/uploads/2019/12/CCMedia-Publications-Media-Kit-2020.pdf).
62. See the asterisk next to the quoted language on page 1 of the CC Media contract [page 286 of the packet of materials prepared by staff in anticipation of the Board’s October 27, 2020 Board meeting {https://www.yourtahoeplace.com/uploads/pdf-ivgid/1027_-Regular-_Searchable_1.pdf (“the 10/27/2020 Board packet“)}].
63. Go to https://www.yourtahoeplace.com/uploads/pdf-ivgid/Media_Kit_IVGID.pdf.
64. See page 153 of the packet of materials prepared by staff in anticipation of the Board’s May 7, 2020 meeting [https://www.yourtahoeplace.com/uploads/pdf-ivgid/5-7-2020_Workshop_Packet.pdf (“the 5/7/2020 Board packet”).
65. See the April 29, 2020 charge in this amount (https://www.yourtahoeplace.com/uploads/pdf-ivgid/IVGID_Check_Run_04.16.20_to_04.29.20.pdf) to the printer of the magazine for the spring 2020 issue. This charge is backed up by CC Media’s invoice #024215 which appears at page 272 of the 10/27/2020 Board packet (note: this charge equates to nearly $1,350 per month).
66. See page 274 of the 10/27/2020 Board packet.
67. See page 287 of the 10/27/2020 Board packet.
68. On July 1, 2020 a member of our community made a records request upon IVGID’s Public Records Officer (“PRO”), Susan Herron, asking to examine records evidencing the time each contributing staff member devoted to performing any work whatsoever associated with the Spring 2020 edition of the IVGID Quarterly. On July 7, 2020 Ms. Herron provided this response: “staff doesn’t keep track of their time and therefore there are no public records to provide.” Ms. Herron’s response with an asterisk next to the quoted language appears at page 276 of the 10/27/2020 Board packet.
69. See page 4 of the Fall Edition of the IVGID Quarterly.
70. Isn’t it wonderful our staff have so much free, unreimbursed time available to be contributing to creation of a GID’s magazine? Or maybe the District doesn’t require full time employment and all of these positions because there’s not enough work to keep them busy?
71. See Sierra Sun invoice #0000212243 in this amount (see page 278 of the 10/27/2020 Board packet),
72. See the asterisk placed next to this charge on Panda Printing & Mailing invoice #32258 (go to page 280 of the 10/27/2020 Board packet).
73. See the calendar inside the October 2019 issue of the magazine.
74. The Spring 2020 edition of the IVGID Quarterly has a photograph on the front cover which credited to Jen Schmidt Photography. Previous editions of the magazine have credited cover photography to other local photographers Chris Talbot, Philip England and Ryan Salm. Although a prior records request asked for Ms. Schmidt’s invoicing for her photograph identified above, Ms. Herron responded there was none. We’re sorry, We just don’t believe Ms. Herron’s response given professional photographers don’t work for free, and the $150 invoice from Ms. Schmidt for a different IVGID photography assignment (see page 284 of the 10/27/2020 Board packet). In our opinion this $150 is likely the fee incurred for the subject photograph.
75. NRS 318.075(1) instructs that IVGID is “a governmental subdivision of the State of Nevada.”
76. “The purpose of a general improvement district is to provide municipal-type services to an area which needs them, but which may not need or want the full range of services implied by incorporation” (see ¶II, at page 1 of Legislative Counsel Bureau Background Paper 83-4, General Improvement Districts).
77. This used to be former General Manager (“GM”) Bill Horn’s constant mantra.
78. Staff point to NRS 318.075(1) which declares that once created GIDs are “quasi-municipal corporation(s).” But there’s a difference between a “quasi-municipal corporation” and anything “quasi-public.” In fact, we cannot even think of anything that’s “quasi-public.”
79. This factual assertion used to be widely publicized until several members of our community complained. After all, just like there can be nothing “quasi” about being pregnant, there can be nothing “quasi” about being government; you either are or are not. Notwithstanding, we continue to see this propaganda promoted by staff. Just take a look at the District’s most recent “WATER QUALITY CONSUMER CONFIDENCE REPORT 2022” which accompanied IVGID utility customers’ June 2022 billing. Under “About IVGID” the public continues to be schooled that the District “is a quasi‐public agency established under Nevada Revised Statute, Chapter 318.” Dozens of third parties routinely re-publicize this falsehood because that’s what IVGID staff have told them. Just take a look at Washoe County’s and TRPA’s Tahoe Area Plan(s). What is the lay resident supposed to think?
80. IVGID has a utilities monopoly given: ¶3.03 of Ordinance No. 2 (sewer) mandates that “it shall be unlawful for any person to connect to, construct or install or provide, maintain or use any…means of wastewater disposal from any building in the District except by connection to a public sewer;” ¶5.10 of Ordinance No. 4 (water) mandates that “each house or building under separate ownership must be provided with a separate service connection;” ¶3.1 of Ordinance No. 1 (solid waste) states that “it shall be mandatory for all owners, occupants, or persons in possession, charge, or control of all places and premises in the District where garbage and other rubbish is created, accumulated, or produced to subscribe to and use the Collector’s collection service;” and, NRS 318.170(1)(b) instructs that “all owners of inhabited property in the district (shall be) compel(led)…to use the district’s system for the collection and disposal of sewage, garbage and other refuse, either as to liquid wastes, or solid wastes, or both liquid wastes and solid wastes, by connection with the district’s sewer system or otherwise.”
81. See Springfield Gas & Electric Co. v. City of Springfield, 292 Ill. 236, 126 N.E. 739, 748 (1920) [affirmed at 257 U.S. 66, 42 S.Ct. 24 and cited with approval in Nevada at A.G.O. 53-231 (February 9, 1953)].
82. See NRS 704.020(2)(a).
83. See Austin View Civic Association v. City of Palos Heights, 85 Ill.App.3d 89, 94-95, 405 N.E.2d 1256, 1262 (1980); 64 Am.Jur.2d §297, p.496.
84. See NRS 704.040(2).
85. Springfield Gas, Id.
86. NRS 318.140(1) gives GID Boards the power to: “(a) Construct, reconstruct, improve or extend the sanitary sewer system or any part thereof…(b) Sell any product or by-product thereof and acquire the appropriate outlets within or without the district and extend the sewer lines of the district thereto; (c) Enter into and perform…contracts or agreements…with any person or a public agency, to provide the services, equipment or supplies necessary or appropriate to conduct tests of the discharge of pollutants into the state’s water and to report the results of those tests.” NRS 318.144(1) gives GID Boards the power to: “acquire, construct, reconstruct, improve, extend or better a works, system or facilities for the supply, storage and distribution of water for private and public purposes.” NRS 318.142 gives GID Boards the power: “to acquire, by purchase or lease, sites for the disposal of garbage and refuse, and to own and operate equipment for the collection and disposal of, and collect and dispose of, garbage and refuse, or to contract…for the collection and disposal of garbage and refuse from within the district.” But nowhere do these powers “include authority to raise revenue for general purposes by means of a toll or tax for the privilege or right to use the sewer for the purposes for which it was constructed” [City of Madera v. Black, 181 Cal. 306, 313, 184 P. 397 (1919)], the power to construct and maintain sewers, water systems, and facilities for the collection and disposal of solid waste, does not include authority to raise revenue for general purposes (i.e., a profit) by means of a toll or tax.
87. See Clean Water Coalition v. The M Resort, LLC, 127 Nev. 301, 255 P.3d 247, 256 (2011); City of Madera, Id.
88. Given the foregoing, can it be fairly implied that GID Boards have the power to earn a profit off the sale of the utility services it monopolizes? Or that incident to furnishing public utility services is the power to earn a profit off the sale of the utility services it monopolizes?
89. Yes, according to staff, “marketing” is a stand alone IVGID department which “work(s) towards a common look (brand) for all (recreation) venues to leverage IVGID’s broad reach” and “establishes marketing plans for Diamond Peak, Golf Courses, Facilities, and Parks & Recreation…sets goals for increased website visitation to yourtahoeplace.com…works with two main (media purchasing) agencies on creative and media buying…hosts and supports with IVGID venue events.” (see page 111 of the 2015-16 Budget).
90. As elsewhere discussed, the reason for GIDs is “to provide various urban type services (to real property in)…areas where such services (a)re not available and (cannot) be provided (for) by general purpose government(s)” such as counties, cities and unincorporated towns (see ¶II at page 8 of LCB Bulletin 77-11). In other words, GIDs exist to “promote the…general welfare of the inhabitants thereof and of the State of Nevada” [see NRS 318.015(1)] and not the world’s tourists. We emphasize these points given the costs incurred by staff primarily benefit the general public as a whole, rather than the local parcels/dwelling units which are by-and-large assessed. In other words, the local parcels/dwelling units which are assessed realize no “benefit” above and beyond the benefit received by the general public as a whole.
91. Go to https://www.census.gov/quickfacts/fact/table/inclinevillagecdpnevada/INC110219.
92. See page 183 of the packet of materials prepared by staff in anticipation of the Board’s May 26, 2021 meeting [https://www.yourtahoeplace.com/uploads/pdf-ivgid/0526_-Regular-_Searchable.pdf (“the 5/26/2021 Board packet”)].
93. See page 14 of the 2015-16 Budget.
94. See page 107 of the packet of materials prepared by staff in anticipation of the Board’s March 11, 2020 meeting [“the 3/11/2020 Board packet” (https://www.yourtahoeplace.com/uploads/pdf-ivgid/3-11-2020_F.6.-_General_Business-_Districts_DRAFT_Operating_Budget.pdf)].
95. “We awarded (a) media buying services contract to local agency EXL Media with board approval in May 2019, with the expectation that we would not go to bid for this contract for another three (3) to five (5) years (go to page 103 of the 3/11/2020 Board packet).
96. “Within the hyper-competitive Lake Tahoe ski/golf/wedding/recreation marketplace (why exactly have staff and past Boards intentionally placed the public in this commercial marketplace?), the importance of high quality photography and video content is increasing at an exponential pace. Given the limited staffing levels in the current IVGID Marketing & Sales department, we are currently unable to provide the level of photo/video support for all of the District’s recreation venues that are needed. Nor do we have the in-house photo/video expertise to compete with the other resorts and venues in the Tahoe region. The(refore) additional budgeted hours for a part-time Video/Photo Coordinator will allow the Marketing Department to produce timely video updates about current conditions at the ski resort, special events at the golf courses, programs and events at the Recreation and Tennis Centers, and promotional content for the other IVGID recreation venues and departments including the Bike Park, Skate Park, Senior Programs, Waste Not campaigns, etc. In addition, this position would allow us to build up an archive of exceptional photography from each venue to use throughout the District’s marketing programs and communications with residents and stakeholders” (see page 105 of the 3/11/2020 Board packet).
97. Yes, according to staff “communications” is a stand alone IVGID department which “improve(s) the communication between (the District’s) Community Services (recreation) venues” (see page 111 of the 2015-16 Budget).
98. This was Kari Ferguson’s IVGID salary and benefits for 2019 (go to https://transparentnevada.com/salaries/search/?a=incline-village-general-improvement-district&q=ferguson&y=2019). We’re certain her salary and benefits today are substantially higher.
99. Go to https://www.yourtahoeplace.com/ivgid/financial-transparency.
100. Yes, according to staff facilities “sales” is a stand alone IVGID department which exists “to leverage IVGID’s broad reach” (see page 111 of the 2015-16 Budget).
101. “Create an unforgettable experience for your Lake Tahoe wedding, meeting or golf event. Our facilities include The Chateau at Incline Village (offering lake views, outdoor ceremony sites, and a 5,200 square foot Grand Ballroom with breakout room options), and Aspen Grove” (go to https://www.yourtahoeplace.com/meetings-and-weddings).
102. Like Real Weddings and Our Wedding Mag.
103. Like Facebook and Google and Yahoo “clicks.”
104. Like The Knot, Eventective, Wedding Spot, the National Association for Catering and Events’ (“NACE’s”) Wedding Faires, Wedding Wire, and creative/marketing sites like Hawthorne Creative.
105. See Exhibit “A” attached to that written statement by Aaron Katz attached to the Board’s September 25, 2013 meeting.
106. See page 112 of the 3/11/2020 Board packet.
107. See page 108 of the 3/11/2020 Board packet.
108. Compared to FY 2018 profits of $55,370, FY 2019 profits of $218,183, and FY 2020 profits of $42,408. But wait! FY 2018’s “so called” operational profits of $55,370 were realized after a RFF subsidy of $147,319. And FY 2019’s “so called” operational profits of $218,183 were realized after a RFF subsidy of $308,463. And FY 2020’s “so called” operational profits of $42,408 were realized after a RFF subsidy of $131,248. In other words, there were no profits!
109. The District has outstanding general obligation debt (see Detailed Note 9 at page 47 to the latest 2020 CAFR).
110. See pages 192-223 of the packet of materials prepared by staff in anticipation of the Board’s July 13, 2021 meeting [“the 7/13/2021 Board packet” (https://www.yourtahoeplace.com/uploads/pdf-parks-rec/0713_-Regular-_Part_2.pdf)].
111. Go to https://www.yourtahoeplace.com/meetings-and-weddings/weddings/tahoe-vendors.
112. Yes, according to staff “food and beverage” is a stand alone IVGID department (see https://www.yourtahoeplace.com/ivgid/departments).
113. See page 113 of the 2015-16 Budget.
114. Go to https://www.yourtahoeplace.com/golf-incline/the-grille-at-the-chateau.
115. Go to https://tahoe.com/business/grille-chateau.
116. Go to https://transparentnevada.com/salaries/2019/incline-village-general-improvement-district/william-r-vandenburg/.
117. Go to https://transparentnevada.com/salaries/2019/incline-village-general-improvement-district/evan-e-carsman/.
118. At a cost in excess of $1.25 million (paid with the RFF).
119. Go to https://www.yourtahoeplace.com/golf-incline/mountain-course.
120. Go to https://www.diamondpeak.com/mountain/food-and-beverage.
121. Go to https://www.yourtahoeplace.com/parks-recreation/rec-center/services-amenities.
122. Go to https://www.yourtahoeplace.com/parks-recreation/outdoor-recreation/beaches.
123. Go to https://www.yourtahoeplace.com/ivgid/departments/food-beverage.
124. Go to https://www.yourtahoeplace.com/meetings-and-weddings/venues-facilities/rates.
125. See page 94 of the 3/11/2020 Board packet.
126. See page 157 of the 2019-20 Budget.
127. See page 47 of the 5/26/2021 Board packet.
128. Take a close look at NRS 318.116. NRS 318.116(14) allows GIDs to “furnish…recreation facilities.” Can IVGID legitimately engage in the business of selling food and beverage from those facilities primarily for the benefit of the world’s tourists? Only if those activities represent a “service” which “pertain(s) to (a)…basic power” expressly granted [see NRS 318.100(2)]. But since here there is no basic power to furnish food and beverage to the world’s tourists, we submit IVGID is not authorized to engage in such activities. Nor do these activities seem like those necessarily incidental to or implied from some other permissible GID basic power(s). Nor does IVGID have the power to spend public funds on food and beverage. And how many other Nevada GIDs have a food and beverage department which spends this kind of money for the convenience of the world’s tourists? The fact we suspect the answer is none, serves as evidence IVGID is engaged in impermissible activities.
129. Go to https://www.yourtahoeplace.com/golf-incline/championship-course.
130. Go to https://transparentnevada.com/salaries/search/?a=incline-village-general-improvement-district&q=Genevieve&y=2019.
131. Go to https://www.yourtahoeplace.com/news/whats-hot-in-the-golf-shop.
132. The…Pro Shop, located in the lobby of the Recreation Center, (is) open during normal Rec Center operating hours. Merchandise includes yoga mats, seasonal clothing, headphones, swim wear, swim goggles and accessories” (go to https://www.yourtahoeplace.com/parks-recreation/rec-center/services-amenities).
133. “The Tennis Center Pro Shop offers the finest in tennis rackets, pickleball paddles, tennis products, court shoes and apparel. Top-of-the-line Wilson and Head rackets are available as demos and for purchase. We will match or beat online prices on the rackets we have in stock, and special orders are also available” (go to https://www.yourtahoeplace.com/parks-recreation/tennis-center/pro-shop).
134. Go to https://villageskiloft.com/locations.
135. Take a close look at NRS 318.116. NRS 318.116(11) allows GIDs to “furnish…sanitary facilities for sewerage.” NRS 318.116(13) allows GIDs to “furnish…facilities for the collection and disposal of garbage and refuse.” NRS 318.116(15) allows GIDs to “furnish…facilities for water.” And NRS 318.116(14) allows GIDs to “furnish…recreation facilities.” The common thread insofar as all four (4) of these basic powers are concerned, is facilities. Can IVGID legitimately engage in retail clothing, merchandise and sports equipment rentals/sales? Only if those activities represent a “service” which “pertain(s) to (a)…basic power” expressly granted [see NRS 318.100(2)]. But since here there is no basic power to furnish facilities for the retail sale/rental of clothing, merchandise and sports equipment, IVGID is not authorized to provide the service of retail clothing, merchandise and sports equipment sales/rentals.
136. Go to https://tahoe.com/listings/hyatt-sport-shop.
137. See page 195 of the District’s 2011-12 Budget.
138. This is no “partnership.” Instead, it is a “give and take” relationship. The District “gives,” and the takers “take.” This describes why the special interest groups in our community love working with IVGID.
139. Although the District used to separately report some of the Sports Shop’s revenue and expenses (see page 210 of the 2011-12 Budget), that ended years ago. And even then it disingenuously failed to report the cost of goods and services sold out of the Sports Shop. In other words, it reported the sale of a Diamond Peak lift ticket or a golf round or tennis court access time as 100% “profit” because its cost to the Shop was assigned at $0.00.
140. Remember, ten percent (10%) of these sales must be turned over to the Hyatt in the form of rent
141. Valued at $5,495 for 2021-22 (go to https://www.diamondpeak.com/tickets-specials/season-passes-pass-perks).
142. Go to https://www.diamondpeak.com/lessons-rentals/equipment-rentals.
143. See page 8 at https://www.yourtahoeplace.com/uploads/pdf-ivgid/Current_Budget_Year__5_Year_Project_Summary_Book_APPROVED_5.27.2020.pdf (CIP #3468RE0002).
144. The District turns over its ski/snowboard rental equipment fleet every three (3) years at a cost of $400,000 or more!