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HomeMy WebLinkAboutCSD-09-057 - Williamsburg Cemetery Master Plan - Phase III I~~c~~R. Community Servrees REPORT TO: Community Services Committee DATE OF MEETING: October 26, 2009 SUBMITTED BY: Kim Kugler, Interim Director Enterprise, 2544 PREPARED BY: Lorelei Eckel-Braun, Manager Cemeteries, 2964 WARD(S) INVOLVED: All DATE OF REPORT: October 20, 2009 REPORT NO.: CSD-09-057 SUBJECT: WILLIAMSBURG CEMETERY MASTER PLAN -PHASE II RECOMMENDATION: That Community Services Committee receive the Williamsburg Cemetery Master Plan - Phase II report prepared by Hilton Landmarks Inc. and further; That staff be directed to proceed with design work for Phase II development in 2010 and further; That staff be directed to investigate funding strategies for the land and mausoleum components of Phase II development at Williamsburg Cemetery. BACKGROUND: On October 26, 2005, Council received and approved the F.J. Galloway and Associates Inc. Cemetery Operations and Strategic Business Alternatives Plan report (CSD-05-125). Staff were directed to provide an implementation plan for consideration. On May 25, 2006 Council received and approved a report (CSD-06-016) that recommended the city remain in the cemetery business on a long term basis and that the city continue to move toward a business model of operation, pursuing reduction of its annual operating deficit with a non-competitive framework and further that the actions relating to project oriented recommendations be initiated by staff. One of the actions relating to the project orientated recommendations within the report was to further develop Williamsburg Cemetery. The strategies of developing Williamsburg include: 3-1 1. The city refining its marketing and sales campaign over a five year period to encourage the movement of sales from Woodland to Williamsburg Status - in progress currently 2. The City to determine the feasibility of a mausoleum development for Williamsburg Cemetery. Status -City Council at its regular meeting of June 9, 2008, passed a resolution; directing staff to conduct apre-commitment campaign to determine the feasibility of the proposed Mausoleum. Interest in the community was positive resulting in more than 60% confirming reservations in the pre-commitment sales of interment rights in the mausoleum. 3. The City initiates a design and business plan proposal for Phase II of Williamsburg Cemetery. Status -Business Plan completed by Hilton Landmarks Inc. REPORT: Staff contracted with Hilton Landmarks Inc. to prepare a business case and master plan for Phase II development at the Williamsburg Cemetery. Key Findings of the Report: The City of Kitchener should continue to be in the cemetery business due to legal, moral, fiscal and community requirements. The report indicates that by 2016 should the city not develop Phase II there will not be sufficient developed lands to sustain adult 2 grave upright and single flat marker lots. If the city does not proceed with Phase II, Kitchener Cemeteries will not have adequate or appropriate cemetery inventory to sell and those in need of such services will need to seek both related services and amenities elsewhere. It will negatively impact revenues for local businesses such as funeral homes, monument dealers and florists. The Cemeteries will be unable to achieve care and maintenance adequacy which will result in the need for continual and growing municipal support for the annual care and maintenance Care and maintenance adequacy can be achieved avoiding unnecessary municipal support by continuing to develop cemetery land and facilities in a planned manner. Until care and maintenance adequacy is achieved, it is important to guard the city cemeteries market share by continuing to offer cemetery products and service for sale. This can be achieved through the purchase and development of future additional cemetery lands. FINANCIAL IMPLICATIONS: If no future development occurs at Williamsburg Cemetery there will be negative impacts on the operating budget as there be a major reduction in revenues collected from lot sales and interments. Capital costs for Williamsburg Development Phase II would total $4,957,000 (net of taxes). Funding allocation for this development is being considered in the 2010-2019 capital budget forecast. The proposed funding of $4,957,000 consists of: 2010 $245,000 for drawings and consultant work 2015 $1,064,000 for part of Phase 2 (50% c/c and 50% DC) 2016 $1,848,000 for rest of Phase 2 (same funding split as above) 2018 $900,000 half of mausoleum (assumed all c/c for now) 2019 $900,000 other half of mausoleum (all c/c) 3-2 CONCLUSION: In May 2006 it was determined following report CSD-06-016 that the City of Kitchener will continue to be in the cemetery business due to legal, moral, fiscal and community requirements. If there was no further development at Williamsburg Cemetery, the city cemeteries would be reaching their capacity by approximately 2016 leaving no or limited options for residents and cemetery clients. In addition to not meeting the public's needs; the cemetery operating budget would require additional funding as the care and maintenance funds would be inadequate to maintain the current cemeteries and private businesses would all be negatively affected as a result of a reduction of burials and interments in Kitchener. To fulfil the City's moral, legal, and fiscal cemetery responsibilities, the City must develop Phase II in a timely manner and proceed with the investigation of the purchase of additional cemetery lands. ACKNOWLEDGED BY: Pauline Houston, General Manager, Community Services 3-3 MAY 20T", 2009 Community Services Department -City of Kitchener Cemeteries w ~.~~ C of J~ir- ~ k~~~HENERCemeteries Business Williamsburg Cemetery Phase II Master Plan Final Revision July 2009 Prepared by: 3-4 ©HILTON LANDMARKS INC. 2009 Table of Conterks 1 Executive Summary ................................................................................................................. 5 Master Plan Highlights ...................................................... ...........................6 2 Background ......................................................... ..................................................................... 9 Problem /Opportunity ....................................................... ...........................9 Current Situation ................................................................ ...........................9 Municipal Responsibility for Cemeteries ................... ...........................9 Care and Maintenance Trust Funds (CMFs) ............ ........................ 10 Local Cemetery Situation ........................................... ........................ 10 City of Kitchener Operated Cemeteries ............. ........................ 11 Mount Hope Cemetery (Kitchener) ............. ........................ 11 Woodland Cemetery .................................... ........................ 11 Williamsburg Cemetery ............................... ........................ 11 City of Waterloo Cemeteries ...................................... ........................ 12 Mount Hope Cemetery (Waterloo) .............. ........................ 12 Parkview Cemeterv ...................................... ........................ 12 3 Key Supporting Information ................................................................................................... 17 Community Services Departmental Mandate (CSD Strategic Plan)...... 17 Theme: Environmental Stewardship ................................... 17 Theme: Cultivating Staff Excellence ................................... 17 Theme: Complete Communities ......................................... 17 Theme: Effective and Efficient Service ............................... 17 4 Project Description ................................................................................................................. 19 Project Description .................................................................................... 19 Objectives .................................................................................................. 19 Scope ......................................................................................................... 19 Out of Scope .............................................................................................. 19 Anticipated Outcomes ............................................................................... 19 Stakeholders .............................................................................................. 20 5 Strategic Alignment ................................................................................................................ 23 The Strategic Plan ..................................................................................... 23 The Corporate Plan ................................................................................... 23 Compass Kitchener ................................................................................... 23 6 Environment Analysis .......................................................................................................... Kitchener After-Death Care Demand ....................................................... 25 Introduction ......................................................................................... 25 Demographics .................................................................................... 25 Population Age Distribution & Growth ................................ 25 Deaths .................................................................................. 26 Cremation ............................................................................. 28 Forecast Demand and Land Need .................................................... 29 25 7 Project Risk Assessment ....................................................................................................... 33 Risk of Project (Not including Status Quo) ............................................... 33 Risk of Not Proceeding with Project (Status Quo) ................................... 33 BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 1 OF 53 3-5 ©HILTON LANDMARKS INC. 2009 8 Cost/Benefit Analysis ............................................................................................................. 35 City of Kitchener Cemeteries -Financial Outlook ................................... 35 City of Kitchener Cemeteries - CMF Outlook .......................................... 36 Qualitative Analysis -Non-Financial Benefits &Costs :.......................... 38 Assumptions .............................................................................................. 38 9 Williamsburg Phase II Master Plan ......................... Introduction ............................................................................. History ..................................................................................... Current Situation ..................................................................... Master Plan Developmental Evolution and Land Allocation Williamsburg Cemetery Phase II Land Allocation Analysis . Aspects of the Phase II Conceptual Master Plan ................. ............................................................... 41 .................. 41 .................. 41 .................. 42 .................. 42 .................. 43 .................. 44 10 Conclusions .......................................................................................................................... 51 Project Assessment Matrix ....................................................................... 51 Project Conclusions ................................................................................... 51 11 Limitations .............................................................................................................................53 12 Appendices ............................................................................................................................... a) Glossary ...................................................................................................... b) Capital Cost Summary ............................................................................... BUSINESS CASE-WILLIAMSBURG CEMETERYPHASEII MASTER PLAN PAGE2 OF 53 3-6 ©HILTON LANDMARKS INC. 2009 This page intentionally blank BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 3 OF 53 3-7 ~`em~'tery "_ ~ Zlt ~~~-_= .~~... Kf~~HEINERC®meferaes ~a~~~r ~'+~~ ~, ~h~~ 1 Executive Summary 3-8 ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan Cemeteries are an important municipal service which fulfill important moral, social, historical environmental and fiscal responsibilities for community by community. In the Community Services Department strategic plan', City Council has directed the City's continued support for the City's cemeteries. Of the three primary City of Kitchener-operated cemeteries, only Williamsburg Cemetery has a significant amount of developable acreage and none has a significant remaining developed inventory of disposition and memorialization alternatives. As the cemeteries' Care and Maintenance Trust Funds (CMFs) are currently inadequately funded the cemeteries need to develop more land in order to progress toward CMF adequacy else face the prospect of ever-growing municipal financial support. It is important that this development take place in the context of a physical Master Plan that is based upon sound projections of future demographic trends and consumer preferences. This allows development in a phased, economically sound fashion which will maximize sales opportunities and optimize operational efficiencies within a sound environmental framework. The City of Kitchener Cemeteries retained Hilton Landmarks Inc., Cemetery Consultants, to provide analysis of current and projected cemetery operations for Williamsburg Cemetery as the basis to provide for sustainable, cost effective, quality facilities/operative strategies to meet the community's current and projected after-death care needs for interments and memorializations based on our findings, on the needs, best practices and cemetery development options for the community. It is necessary to evaluate Williamsburg Cemetery in the context of the portfolio of City of Kitchener Cemeteries and within the larger regional setting. The City of Kitchener Cemeteries CMF currently covers about 40% of the annual care and maintenance costs. This current inadequacy does not present a problem unless and until no more developable cemetery land is available. Current revenue will provide funds to offset current maintenance costs. Once no more land is available for sale and current revenue declines then either the cemetery has sufficient funds in its CMF or it will require some other sort of financial support, typically tax roll supported. The situation in Kitchener is that of the three main City cemeteries (Mount Hope, Woodland and Williamsburg) only Williamsburg has developable land remaining. If this land is not developed in the next several years then sales at the City cemeteries will suffer and the need for municipal financial support will increase. The annual number of deaths, hence the demand for at-needZ (i.e. at time of death) after-death care services in the City of Kitchener is expected to increase faster that the growth in the population, rising at about 2.4% annually, largely due to the effect of the aging Baby Boomers. As cremation becomes ever more popular demand for full body casket dispositions in the City of Kitchener is expected to decline by about 1.7% annually while demand for cremation will rise by about 3.7% annually. The land needs of Williamsburg Cemetery are anticipated to be about 0.6 acres annually for a total of about 13 acres to 2031. There is little developed inventory remaining in any of the City's three primary cemeteries. Development must progress in order to maintain an inventory of saleable disposition and memorialization options. Although there is sufficient developable land at Williamsburg Cemetery to last until 2031 there is not enough to achieve adequacy in CMF. In order to achieve fiscal self-sufficiency in the CMF will require Community Services Department -Strategic Plan 2008-2010 -Charting Staff Direction z As opposed to preneed sales made prior to the death of the contract holder. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 5 OF 53 3-9 ©HILTON LANDMARKS INC. 2009 about 20 acres of developable cemetery acreage. Once the area reserved for mausoleum development is removed from the remaining developable acreage at the cemetery, only 18 acres remain. Consequently, the City Cemeteries need to acquire and develop more cemetery acreage in order to ensure that the CMF balance can become adequate to offset the annual perpetual care expenses. Phase II development at Williamsburg is a necessary component of the plans to continue toward CMF adequacy. Master Plan Highlights • Gross Acreage: 31± acres (12.5 hectares) • Developable Lands available due to Environmental constraints (ESPA's and associated buffers) 18 acres 7.3 hectares. • Net Useable Acreage for Interments: 15.2 acres (6.15 hectares) due to roads, parking, service yard, building complexes, landscaping etc. • Projected Phase II `Sales' Lifespan: 22-25± years. • Proposed Interment Alternatives o Traditional Casket in-ground o Casket in Community Mausoleum Crypts o Green Burials o Cremation in-ground o Cremation in Exterior Columbaria o Cremation in Indoor Columbaria (Community Mausoleum) o Other (scattering, ossuary etc.) • City of Kitchener's Williamsburg Phase II lands (and the balance of its Phase I inventory) will facilitate the City providing community interment/memorialisation amenities and services beyond the 2031 horizon. • Williamsburg Phase II development lands offer excellent opportunity to provide a wide range of interment alternatives and other community uses in an attractive, functional setting. • Phase II expansion provides appropriate lead time for the City of Kitchener to assess, acquire and initiate development of its next cemetery property, either independently or in collaboration with the City of Waterloo. (Both municipalities have foreseeable land needs for this important community service/facility......Waterloo's timeline being marginally shorter given expansion constraints imposed at its Parkview Cemetery location). • Capital Development costs are projected to approximate $4,500,000.00 to develop the overall infrastructure for Phase II overall at Williamsburg (exclusive of specific detail site/amenity developments over time). • A first development phase of Phase II (pre-detail design) is projected to approximate $2,200,000.00. This capital investment would accommodate initial sales inventory and interments for this area at Williamsburg. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 6 OF 53 3- 10 ©HILTON LANDMARKS INC. 2009 Dedicated Serbian Orthodox Feature/Section. Phase I, Williamsburg Cemetery BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE7 OF 53 3- 11 T, __ , .. ~.;. .. Williamsburg Cemetery o, ,-_.~ Kli`~CHENERCemeteries Master Rlan -Phase ll 2 Background 3- 12 Cremation Garden, Phase I, ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan The purpose of the Williamsburg Cemetery Phase II Master Plan is to provide overview direction for further development at The City of Kitchener's Williamsburg Cemetery and create a plan for the most efficient and effective means by which to achieve that development preparing for the long term viability of the cemetery. Problem /Opportunity Two of the City of Kitchener's three primary cemeteries (Woodland and Mount Hope) have very little remaining inventory of developable/saleable cemetery ground lots (both casket and cremation). The only City-operated cemetery with appreciable developable land is Williamsburg Cemetery. Sales need continue at Williamsburg in order to offset the continual cost of cemetery maintenance. In order to maintain sales at Williamsburg more cemetery land must be developed for sale. This land should be developed in the context of a strategic Master Plan that incorporates projections of the demand and types of products needed to be sold. The Master Plan will allow for enhanced sales of consumer-desired products as well as operational efficiencies due to considered design of the cemetery. Current Situation There are two primary generic issues facing Ontario municipal cemeteries in general and City of Kitchener Cemeteries in particular. First, under current and proposed legislation municipalities are responsible for abandoned cemeteries. This will result in increasing numbers of cemeteries coming under municipal responsibility with all of their attendant liabilities, financial and otherwise. Second, virtually every municipality in Ontario has an insufficiently funded Care and Maintenance Trust Fund (CMF). If this is not addressed then those municipalities are likely to be faced with continuing and increasing tax roll subsidy of their cemeteries. The most effective method to deal with the above-noted issues is a comprehensive strategic plan for the City cemeteries that recognizes the continuing municipal need and responsibility for cemetery services and prepares the CMF for eventual adequacy. Following is a summary of the issues facing the City of Kitchener Cemeteries, starting from the general issues and proceeding to the specific. Under the current provincial Cemeteries Act (Revised) (R.S.O., 1990, Chapter C.4), cemeteries are ultimately a municipal responsibility once they are abandoned. Upon a declaration that a cemetery is abandoned being registered in the appropriate land registry office, the municipality becomes the owner of the cemetery with all the rights and obligations in respect to the cemetery and the assets, funds and trust BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 9 OF 53 3- 13 ©HILTON LANDMARKS INC. 2009 accounts related thereto that the previous owner had. Cemeteries Act (Revised) R.S.O. 1990, c. C.4, s. 60 (7). It is expected this intent will continue under the new Funeral, Burial and Cremation Services Act, (2002), when it is proclaimed in force. Furthermore, cemetery owners are required to maintain their cemeteries in perpetuity. Every cemetery owner shall maintain, without charge to interment rights holders, the grounds of the cemetery, including all lots, structures and markers, to ensure the safety of the public and to preserve the dignity of the cemetery. Cemeteries Act (Revised) R.S.O. 1990, c. C.4, s.44 (1). Hence, cemeteries are, and will continue to be, a municipal responsibility. In fact, this responsibility will only increase as abandoned pioneer and other cemeteries ultimately become municipal property. One need only consider the City of Hamilton which is currently responsible for the maintenance of 67 cemeteries to understand the direction of cemetery ownership. In the longest term, eventually all cemeteries will come to municipal ownership. The important question is whether they will have an adequately-funded (or indeed any) Care and Maintenance Trust Fund (CMF) to fund required maintenance needs going forward. Care and Maintenance Trust Funds (CMFs) Since 1955 all cemeteries in Ontario have been required to contribute a portion of the revenue from the sale of ground lots, columbaria niches, mausoleum crypts and memorials into a Care and Maintenance Trust Fund, known generically as a Care and Maintenance Trust Fund (CMF). For all intents, the principal of this fund is inviolable; only the interest may be withdrawn to offset the annual cost of cemetery care and maintenance. Once a lot, crypt, niche or monument is sold then the only further revenue that it will generate is the opening/closing or installation. The revenue from that is typically adequate to offset the associated operations and does not therefore contribute to the CMF. Consequently, if insufficient funds are deposited to the CMF at the time of sale then the cemetery is fated to require additional funding in perpetuity. As CMFs were not mandated until 1955 and most Ontario cemeteries are older than that it is not surprising that virtually all CMFs in Ontario are underfunded. When combined with prices that often are not adequate to fund the future this is an impending crisis for most municipalities. Over the long term, the only relevant measure of a cemetery's success and its ability to operate without municipal tax roll support is the (future) financial adequacy of its CMF. It is therefore critically important that the future adequacy of the CMF should be central to the planning of operations within and between the Kitchener and Waterloo's municipal cemeteries. Currently, the City of Kitchener Cemeteries' CMF is capable of covering about 40% of the annual perpetual maintenance costs leaving the other 60% to be covered by current revenue. When sales cease in this cemetery there will be no further current revenue and the CMF must be adequate to avoid the necessity for subsidization. The CMF may be brought to full adequacy with diligent management. Local Cemetery Situation The City of Kitchener is the only cemetery operator within its boundaries but there are a number of competitive cemeteries in the immediate vicinity. The Kitchener-Waterloo Region has a number of cemeteries of several types; corporate for-profit, religious and other municipal cemeteries. The most important competitor is the City of Waterloo. Highlights of some these major competitive cemeteries are discussed below. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 10 OF 53 3- 14 ©HILTON LANDMARKS INC. 2009 The City of Kitchener owns and operates three (3) cemeteries; Mount Hope, Woodland and Williamsburg, of which the latter is the primary site for new development. The City further operates four (4) other cemeteries; St. Peter's Lutheran, Bridgeport Memorial and Free Church Cemetery, Beth Jacob Jewish and Strasburg Historical Cemetery. Of the City's three main cemeteries only Williamsburg cemetery has a reasonable amount of developable land. The other two (Mount Hope and Woodland) are essentially full with only negligible developable land. The other four City-operated cemeteries serve only a small subset of the population and have neither large land needs nor large land reserves, hence are discounted here. • Opened in 1865, this is Kitchener-Waterloo's "heritage" cemetery where many early residents are buried. • Straddles the border between central Waterloo and Kitchener. • 27'/z acres total size, 16 acres belong to the City of Kitchener. • An all-denominational mature cemetery with few sales and little inventory remaining. • Extremely limited opportunity for development. • Handles full casket and cremation into casket lots (both upright monument and flat marker). • No facilities for cremation inurement (i.e. columbarium niche) or scattering. • No sales or inventory statistics are available for this cemetery. • Activity is primarily interments into previously sold lots and maintenance. Woodland Cemetery • This cemetery, opened in 1924, was built when the Kitchener portion of Mount Hope Cemetery was reaching capacity. • 50 acres in extent, there is very little (less than an acre) of development land remaining. • All-denominational. • Mature cemetery, still selling, some inventory remaining. • Limited opportunity for development. • Full-featured cemetery with ground lots, columbaria and community mausoleum. • Opened in 1995, this is Kitchener's newest cemetery. • 54 acres in extent with 23 acres developed in Phase I and 31 acres remaining in Phase I I. • An active cemetery, this is where the majority of City of Kitchener Cemetery sales occur. • Full-featured, all-denominational cemetery with ground lots indoor and outdoor columbaria and a crematorium. • Modern diversified cemetery with interments for all denominations including dedicated sections for the Serbian Orthodox Church, Muslim faiths and St. Mary's Coptic Orthodox Church. • Provide a wide selection of options for inground and aboveground interment and memorializations, some of which are unique to the region and the province, an indication Williamsburg and the City of Kitchener are trendsetters in this profession. • Variety of memorialization options including trees, benches, landscaping stones and plaques. • Award winning dedication centre /Chapel (Mike Wagner Heritage award) which has been utilized for family gatherings and religious ceremonies including over 20 weddings since its construction. • Preserved naturalization areas, wet lands which encourage community functions such as the bird watching program. • Man made pond and walking trails which allow for both peaceful reflection and contribute to opportunities for enhancing an active lifestyle for area residents. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 11 OF 53 3- 15 ©HILTON LANDMARKS INC. 2009 The City of Waterloo owns and operates two cemeteries; Mount Hope (part of which is in Kitchener) and Parkview Cemeteries. • Opened in 1865, this is Waterloo's "heritage" cemetery where many early residents are buried. • Straddles the border between central Waterloo and Kitchener. • 27'/z acres total size, 11'/z acres belong to the City of Waterloo. • An all-denominational mature cemetery with few sales and little inventory remaining. • Extremely limited opportunity for development. • Handles full casket and cremation into casket lots (both upright monument and flat marker). • No facilities for cremation inurnment (i.e. columbarium niche) or scattering. • Activity is primarily interments into previously sold lots and maintenance. • Opened in 1966, approximately 27 acres have been developed to date for cemetery purposes on the Bechtel lands. • There are approximately 4 acres of undeveloped land left at the cemetery. • Conveniently located, highly visible site, north-east Waterloo, near the intersection of two major routes leading east-west (University Avenue) and north-south (Conestoga Parkway). • Modern, diversified, all-denominational cemetery. • Well-maintained, full-service cemetery with a full selection of casket and cremation interment/inurnmentcnd memorialization alternatives. • Casket and cremation lots -both upright monument and flat marker. • Indoor (chapel) niches, outdoor columbarium wall and dome niches as well as scattering gardens. • Offer a wide variety of memorialization alternatives (including trees, benches, rocks and plaques). BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 12 OF 53 3- 16 Pondside Gardens and Interment Section . Phase I; Williamsburg Cemetery ©HILTON LANDMARKS INC. 2009 City of Kitchener Cemeteries Cemetery Size Remaining Name Type Ac Developable Activity Facilities Acreage Mount Hope Municipal 16 None Interments & Casket & cremation (Kitchener) maintenance ground interments only Woodland Sales, Ground lots, columbaria Cemetery Municipal 50 < 1 Ac. interments & & community maintenance mausoleum Sales Ground lots, columbaria, Williamsburg Municipal 51 25 Ac. , interments & cremation gardens, Cemetery maintenance reception centre & crematorium St. Peter's Religious/ Interments & Ground interment only, Lutheran Municipal 4 None maintenance operated by the City of Kitchener Bridgeport / Religious/ Maintenance, Casket & cremation Free Church Municipal 2'/z None some ground interments only Cemetery interments acob B Religious/ 3 Ground interment only, ew sh Municipal 1 /4 None Interments only operated by the City of Cemetery Kitchener First Religious/ Ground interment only, Mennonite Municipal 5 None Interments only operated by the City of Cemetery Kitchener City of Waterloo Cemeteries Cemetery Size Remaining Name Type L~ Developable Activity Facilities Acreage Mount Hope Municipal 11'/z None Interments, maintenance & Casket & cremation ground (Waterloo) some sales interments only 4 Ac Ground lots, columbaria, Parkview Municipal 31 . (2'/z Ac. Sales, interments cremation gardens, Cemetery casket) & maintenance reception centre & crematorium Corporate Ceme teries Cemetery Size Remaining Name ~~ L~ Developable Activity Facilities Acreage Breslau Corporate Sales, Ground lots, columbaria Memory (Arbor) 76'/z± 17±Ac. interments & & cremation gardens Gardens maintenance BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 13 OF 53 3- 17 ©HILTON LANDMARKS INC. 2009 Cam bridge Municipal Cemeteries Cemetery Size Remaining Name Type L~ Developable Activity Facilities Acreage Mountain Interments, Ground lots, columbaria View Municipal 52 None maintenance & & community Cemetery some sales mausoleum Parklawn Sales, Ground lots & Cemetery Municipal 40 8 Ac. interments & columbaria maintenance New Hope Municipal 18 5 Ac. Sales, interments & Ground lots & Cemetery maintenance columbaria Preston Interments, Casket & cremation Cemetery Municipal 9 None maintenance & ground interments only some sales St. Mary's Municipal 1 None Interments & Casket & cremation Cemetery maintenance ground interments only Freeport Municipal Cemetery Other Area Cemeteries Cemetery Size Remaining Name Type Ac Developable Activity Facilities Acreage Strasburg Historic 1'/4 None Maintenance Pioneer only Cemetery King Street Interments North Religious 4'/z Unknown , maintenance & Casket & cremation Mennonite some sales ground interments only Cemetery Erb Street Interments, Casket & cremation Mennonite Religious 2 Limited maintenance & ground interments only Cemetery some sales St. Agatha Sales, Roman Religious 3'/4 Unknown interments & Casket & cremation Catholic maintenance ground interments only Cemetery St Matthew's Sales, Casket & cremation . Cemetery Religious 3'/3 Unknown interments & ground interments only maintenance BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 14 OF 53 3- 18 ©HILTON LANDMARKS INC. 2009 s- ~ ~~ w ~ ~'~ ~.~ ~ ,u ~ f ~~s _.~~- ~. BUSINESS CASE-WILLIAMSBURG CEMETERYPHASEII MASTER PLAN PAGE 15 OF 53 3- 19 Screened Entry to Works Yard; Phase II; Williamsburg Cemetery Phase I, Williamsburg Cemetery ~~~~~ ~ ~ • e a~ Is.. KIT"CHENERCemeteries Master Plan - PhaS~ ~~ 3 Key Supporting Information 3 - 20 `The Crossing' GazebolBoardwalkvith Wetland Area ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan Community Services Departmental Mandate (CSD Strategic Plan) The City of Kitchener Community Services Department Strategic Plan (2008-2010) outlines four (4) strategic directions for the department. Each of those directions is discussed with respect to the Williamsburg Cemetery Phase II Master Plan in the following sections. Goal: To conserve, protect and improve our environment through responsible practices. The Williamsburg Phase II Master Plan outlines the strategic development necessary to ensure the responsible stewardship of the limited resource of cemetery land at the Williamsburg Cemetery. The purpose of the plan is to allow Williamsburg Cemetery to continue to serve the community's needs for after death care services in an inclusive manner into the future as well caring for the natural areas within its bounds. The City conducted an Environmental Impact Study for Williamsburg; the findings and recommendations influenced land use for Phase II development of the cemetery. Goal: To create an organizational framework that supports staff excellence and satisfaction, personally and professionally. The Williamsburg Phase II Master Plan is designed to facilitate the operations at the cemetery in order to improve staff efficiency and effectiveness in a quality environment. Phasing of the development is intended to allocate the works needed to the most appropriate times throughout the year (e.g. winter works during traditionally slower operations period in cemetery). Goal: To create communities where engaged residents can live, work and play, supported by an enhanced quality of life. The Williamsburg Phase II Master Plan serves the community by continuing the cemetery's provision of a necessary community function (the disposition and memorialization of the community's dead) as well as offering asemi-public green space with natural areas for public access and enjoyment and physical exercise (walking trails) in an attractive setting. Goal: To be effective and efficient in the services we offer and accountable to the decisions we make. The Williamsburg Phase II Master Plan was prepared predicated on forecasted demand for cemetery services and amenities within the context of an Environmental Impact Study for the site, in order to optimize the design and ultimate use of Williamsburg's remaining lands. Facility layout encourages effective land use for a wide range of interment and memorialisation alternatives in an attractive setting, with efficient, cost effective layout of cemetery infrastructure requirements. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 17 OF 53 3-21 c a, ~__. KIi~WENERCemeteries Master Plan -Phase 11 4 Project Description 3 - 22 Footpath; Pondside Gardens, Phase I, Williamsburg Cemetery ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan A key purpose of this project is to provide analysis of current and projected cemetery needs and directives for City of Kitchener for Williamsburg Cemetery Phase II Development as the basis to provide sustainable cost effective quality facilities/operative strategies to meet the community's current and projected after death care needs for interments and memorializations based on the findings, on the needs, best practices and cemetery development options for the municipality. Project Description In order to address the issues identified in Section 2; namely continued municipal responsibility for cemeteries, an inadequately funded CMF and the ongoing need for community-based after death care services; an analysis of the competitive situation of the City of Kitchener Cemeteries was prepared. To that end, it is necessary to examine Williamsburg Cemetery in the contexts of the City of Kitchener's cemeteries as well as the larger regional context, at the same time analyzing physical opportunities/constraints afforded by the Phase II Lands themselves. Objectives The objective of this project is to develop a Master Plan for Williamsburg Cemetery that will see development occur in a phased, fiscally-sound, environmentally-conscious fashion that will meet the community's cemetery needs as well as ensuring that the City cemeteries' CMFs will achieve adequacy. Scope The Williamsburg Cemetery Master Plan will organize the development of the undeveloped acreage on the western side (Phase II) of Williamsburg Cemetery. The Plan, prepared for and with City of Kitchener Cemeteries staff was completed in 2009. It conceptualizes development of all of the remaining area and will allow phased implementation as demand dictates. Out of Scope The Master Plan is a high-level conceptual document and as such will not include detailed design drawings. Anticipated Outcomes The deliverable from this project is this document including the conceptual Master Plan drawings showing proposed development of Williamsburg Cemetery allowing a phased implementation with Capital Cost BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 19 OF 53 3 - 23 ©HILTON LANDMARKS INC. 2009 Budget estimates reflecting scale of various development endeavours required to implement Phase II over time. Stakeholders Stakeholders: Overview of Business Requirements Primary -Internal Mayor & Council • Fulfill legal, fiscal, environmental, moral & historical obligations .Ensure continued provision of cemetery services for citizens • Manage cemeteries safely, efficiently and effectively Cemetery Management • Develop cemeteries appropriately to serve community needs to appropriate legislated standards/requirements. Cemetery Staff • Develop cemeteries' products appropriate for sale .Maintain cemeteries in a dignified and efficient manner Primary -External • Provide an appropriate selection of cemetery products in an aesthetically-pleasing Customers & Families and accessible environment .Develop cemeteries and facilities appropriately to serve community needs • Cemeteries maintained in a respectful and dignified condition Funeral Homes • Cooperative access to the cemeteries and facilities for services .Potential for cooperative marketing programs Citizens at Large • Access to cemeteries as quasi-park public open space .Efficient and effective use of City resources (financial, land and human) Secondary -Internal Other Municipal Departments .Potential for operational support from other departments (e.g. Parks Department) Secondary -External Other Suppliers • Access to cemeteries for the sale of monuments, flowers, etc. • Access to cemetery service sales from family/historical associations Citizens of Other .Access to cemetery properties for visitation purposes Communities • Information requests for genealogical research BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 20 OF 53 3 - 24 ©HILTON LANDMARKS INC. 2009 This page intentionally blank BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE II MASTER PLAN PAGE 21 OF 53 3 - 25 Boardwalk and Sculpture Wetlands, Williamsburg Cemetery ` W" * nt Ceme e ~~ ..~1~ Kli"CHENERCemeteries Master Plan -Phase ~1 5 Strategic Alignment 3 - 26 ~•~ ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan The Strategic Plan Strategy/Goal Level of Impact Explanation Cemetery services are a necessary and important need in Quality of Life High the community. The City Cemeteries serve not only the direct needs of the decedent but also the needs of their families while also rovidin a communit ublic s ace. City of Kitchener Cemeteries serve all ethnic groups and Diversity High religious affiliations with special facilities developed to cater to ethnic/reli ious needs. The City Cemeteries exhibit a high degree of environmental sensitivity and are developing `green burial' Environmental High techniques to further enhance this goal within the context of an Environmental Impact Study completed for these lands. The Corporate Plan Strategy/Goal Level of Impact Explanation This development of Phase II of Williamsburg Cemetery is Service First High needed to allow the City cemeteries to continue to serve the citizens' after-death care needs. Strategic planning of development of Phase II at Change & Improvement High Williamsburg facilitates both the efficient use of land in a cost effective manner as well as a design that optimizes both develo ment and o erational endeavours. The Williamsburg Cemetery Phase II Master Plan Customer Focussed High proposes development of facilities that is based upon the current and ro~ected demands of its customers. Compass Kitchener Strategy/Goal Level of Impact Explanation After-death care services are an important part of the care provided to the community by the City cemeteries. The Together We Build an Innovative, High developments include some very innovative aspects, ` ' Caring & Vibrant Kitchener including the development of green burial facilities, `Woodland Cremation Gardens' etc. in an environmentally sensitive manner. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 23 OF 53 3 - 27 ~ m 1~.. KIT'~HENERCemeteres Master plan -phase ~~ ~ Environment Analysis 3 - 28 Trail Marker, Trillium Woods Williamsburg Cemetery ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan The following section outlines the forecast demand for after death care services in the City of Kitchener to 2031. Kitchener After-Death Care Demand Introduction The community at-need demand for after-death care products and services is predicated upon the annual number of deaths in that community. Every death requires some level of after-death care service from the simplest direct cremation disposition to the most elaborate funeral and memorialization practices. Annual deaths are dependent upon the size of the local population and the mortality rate of that population. Each of these factors is described in turn below. The population of Kitchener is anticipated to grow at a rate of 1.6% annually over the next 23 years, increasing by 49% from 204,668 in 2006 to 304,655 in 2031. This growth will be concentrated in the elderly population, the target demographic for the use and purchase of after-death care products and services. The following chart shows the change in the age distribution of the population of the Waterloo Region (which provides a good proxy for comparison) between 2007 and 2031. 0 .~ ~~ a~ d~ __ 4 ~ N ~aY 7 N D ~ ~ O ~ a m «. ^ Papulatian Acle Waterloo Region Age Distribution: 2007 & 2031 50 a Pa~ulatian Acle Distrihutian 2x31 BUSINESS CASE-WILLIAMSBURG CEMETERYPHASEII MASTER PLAN PAGE 25 OF 53 3 - 29 -.t rn ~ cp ~ ~r ~ w ~ ~ ~ ~ ~ w ~ rn ~ rn + O ~C] T ~ N N M tai tt ~ U7 u7 Cf] Cp I = 1~ cQ a7 ~ O V7 ~ u i [] u7 O ~d i Q LL? t~ tCl O ~ti ~ u i r r N N C+7 M ~t th ~fl ~Cl {4 s9 h- h- 47 N ©HILTON LANDMARKS INC. 2009 The following chart shows the change in population by age group in Waterloo Region between 2007 and 2031 in both absolute numbers and as a percentage. This shows quite clearly that the greatest bulk of the growth in the population is in the primary target market for the sale of after-death care products and services (i.e. those aged 50 and over). This is the group towards which most marketing efforts should be targeted. Waterloo Region Age Distribution Change: 2007-2031 25, 444 ~k T M G CV 4 ti a 0 N N U C 07 L Q1 D c 0 «. Q. a a 125°f° 24, 444 15.444 14.444 5,444 144% 75% 54% 25% 0 M G N O ~. ti 0 0 N N [3 C N L QS O c 0 0 a 4% Age Group {yearn ~ Growth in Population 2447-2431 {#} 4 - 59 Year Age Group {%} 64+Year Age Group (%} In 2007 people aged 60 years of age and older made up only 16% of the population. By 2031 that portion of the population will make up more than 26% of the total. If we look at the portion of the population that is 50 years of age and older it will rise from 28% of the total in 2007 to 39% in 2031. Deaths The primary determinant of demand for at-need after-death care products and services is the annual number of deaths. The first component of those deaths is the absolute size of the population. This is anticipated to be growing at about 1.6% annually in Kitchener for the next 23 years. The next component of annual deaths is the age distribution of that population. The largest single factor affecting the age distribution and hence the mortality of the population going forward is the aging of the cohort known as the `Baby Boomers'. This segment of the population born between 1946 and 1964 will have a disproportionately large effect on the age distribution of the population for the next 25+ years. As shown in the previous section the population that is 60 years of age and older will expand in Kitchener. This will have a pronounced effect on the annual death rate3 (ADR) which is the number of people per thousand population that will die each year. s Annual death rate (ADR) equals the annual number of deaths per thousand of a given population. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 26 OF 53 3-30 ~r rn ~ +~ tr ~ ~ w ~ rn ~ ~ ~ s, ~ w ~ rn + G` LT] T ~ N CJ M M ~ '~F ~C] 4S] C4 t9 f~ ti D° DO ~ r ~ [`J N M C] ~t ~ ~C] ~S] !i7 C9 f~ f~ DD OD ©HILTON LANDMARKS INC. 2009 Annual mortality rises with age dramatically above age 50. The following chart shows the annual number of deaths in Waterloo Region by age group. It illustrates that although the 60+ age group comprises only 15% of the total population they contribute over 82% of the total annual deaths. Total annual deaths in Kitchener are anticipated to rise at about 2.4% annually, increasing by 70% from about 1,455 in 2009 to 2,470 in 2031. Waterloo Region Age Annual Deaths by Age - 2003-04 saa m Population over G0 years old accounts for only 15`Y~ of the total 450 population but 82`% of the annual deaths! as ~ 400 0 ~ Source: Statistics Canada ~ 350 z ~ 300 Population less than 60 years old ~ accounts for u5% of the total population Q 250 but only 18'=% of the annual deaths. 200 150 100 50 0 v w ~r a7 tt ~ ~ rn -~ o~ v oa ~ rn v rn ~ o~ + N N M M ~t V tiff tif) CO cp ti r~ N N +~ O f ti i O tin O tif? O ti4'7 O tifi O ti47 O tii7 O tif3 O tif) a3 r r N N M M V V tiff tifa Co [U R r~ c0 N Age Range {Years) of Decedent o Deaths in 2003-2404 BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE ll MASTER PLAN PAGE 27 OF 53 3-31 ©HILTON LANDMARKS INC. 2009 Cremation The most important trend in the after death care industry in North America in the last 25 years has been the growth in the public's acceptance of cremation. Cremation has supplied virtually all of the growth in the after death care market during that period and is forecast to be the engine of growth for the next 25 years. The following graph shows how the total number of deaths in Waterloo Region is estimated to be divided between traditional full body casket dispositions and cremations. Waterloo Region Dispositions by Type -1993 - 2030 4,oaa ~,saa ~,aaa ~,soa 0 .~,~aa 0 a ~,saa a ~,~aa 5QC} It should be noted that the sale of casket lots, particularly upright monument casket lots, will continue as many people choose those even for cremation dispositions as they provide a broader range of memorialization alternatives in an attractive setting. The following graph shows the annual number of cremations performed at the two municipal crematoria in Kitchener and Waterloo since 1995. These crematoria have been successful in marketing their services to the surrounding areas raising their market share from 115% of the local annual cremations to about 130%. This results from performing cremations for citizens of the areas surrounding the Waterloo Census District. The graph shows the rise in annual cremations due in part to the annual increase in the choice of cremation by consumers and in part due to the increased effectiveness of the marketing effort of the crematoria. The City of Kitchener's Williamsburg Crematorium has been particularly effective at increasing its market share. From a standing start (i.e. 0% market share in a new venture) Kitchener Cemeteries' management has captured all of the new growth in the local cremation market. This is clearly shown on the following graph by noticing Parkview Cemetery's relatively level cremation volume since 1998 when Williamsburg Crematorium opened. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 28 OF 53 3-32 m ~n ~ ~n r u) c7 ~ o C1 C1 C7 p --I r-1 nI n! r+'a ° mar ~ ~ d ~ Burials Cremations ©HILTON LANDMARKS INC. 2009 The ability to gain even greater market share will be hampered by the entrance of new players into the crematoria market, specifically Milton Evergreen Crematorium in Milton and the Hamilton Catholic Diocese Crematorium in Paris. Nonetheless, the 3.9% annual growth in cremations should benefit all participants in this market. Cremations at Kitchener & Waterloo Crematoria z,QC~o 1,saa 1,50 N •~ 1,4C}D ~' 1,~C}D - W O ~; 1,a~a z $~a ~aa a 4f}[} ZC}0 D 1993 1995 ZaOC} ~C}~5 Year ^ Park~ie~vCremat~rium ^ Willi~msbur~;Crer77~~~riui~~ Forecast Demand and Land Need The annual number of deaths in the City of Kitchener is expected to increase faster that the growth in the population, rising at about 2.4% annually increasing by 70% from about 1,460 in 2009 to approximately 2,470 in 2031. Full body casket dispositions in the City of Kitchener are expected to decline by about 1.7% annually from about 1,620 in 2009 to 1,120 in 2031, while demand for cremation will rise by about 3.7% annually from 1,800 in 2009 to 4,040 by 2031. The land needs of Williamsburg Cemetery are anticipated at about 0.4 acres annually for a total of 9± acres to 2031 in the mid case demand scenario. The high case demand scenario reasonably presumes that the entire demand currently accruing to Woodland Cemetery will be shifted to Williamsburg in about 2 years when Woodland is expected to run out of developable inventory. As Woodland Cemetery is anticipated to exhaust its sales inventory in about two years it is probable that the demand at Williamsburg Cemetery will be a cumulative total of 13-15 acres by 2031. Of the 31 total acres in the Phase II area of Williamsburg Cemetery about 17 acres are suitable for casket lot development with a further 4'/4 acres suitable for limited casket lot development (i.e. designated for Green Burial zones in wooded buffer areas as identified in the Environmental Impact Study of May 2008 BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 29 OF 53 3-33 ©HILTON LANDMARKS INC. 2009 for the Williamsburg site. When the 3 acres required for the proposed mausoleum development4 are removed from this sales/burial inventory the remaining 18+ acres will be insufficient for sales to adequately fund the CMF. Consequently, The City of Kitchener Cemeteries will need to acquire and develop more cemetery land in order to achieve CMF adequacy. It should be noted that although `only' 13-15 acres might be utilized by 2031, it is imperative with only 3 acres possibly remaining by 2031, that adequate lead time (10-15 years) be allotted for minimally purchasing and re-zoning for cemetery development. SWM Pond/ESA Area Williamsburg Cemetery a 1 acre for the mausoleum and 2 acres for associated parking. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 30 OF 53 3-34 - .~ ..,, . _ ,, 9 .. ~:~~~ u '~ ~- ~ , Woodchip Trail; Trillium Woods Williamsburg Cemetery ©HILTON LANDMARKS INC. 2009 This page intentionally blank BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 31 OF 53 3-35 ,e e ~ ~y.. ~ ~,,.. ~ t . E. „ T _ ~ : ~ y. Maturing Coniferous Nursery Stock; Phase II lands Williamsburg Cemetery Qf .._.. ~ KIT~HENERCemeteres ester Plan - P~'1c'a5@ ~~ 7 Project Risk Assessment 3-36 ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan Risk of Project (Not including Status Quo) There are always uncertainties inherent in forecasting, and these uncertainties increase as the time frame grows longer. Consequently, the forecasts may have a high degree of accuracy in the near term but become increasingly uncertain as they progress to the long term. Demographic forecasts (population and deaths) are well founded and are expected to be reasonably accurate. Forecasts of cremation rates, market shares and consumer preferences are based upon well-established trends and industry intelligence. There are however contingent factors. It is not known if demand can be quickly shifted from Woodland Cemetery to Williamsburg Cemetery in the 2+ years of remaining inventory life at Woodland. Hence the demand forecast most likely case includes only Williamsburg's projected sales growth. The high case demand scenario includes all of the redirected demand from Woodland in Williamsburg's projected sales. The actual result will likely fall somewhere between. The available cemetery inventory at Waterloo's Parkview Cemetery is also a contingent factor in this demand projection. If Parkview is unable to secure approval for expansion into the adjacent Bechtel Lands then the demand that currently accrues to that cemetery may shift to Williamsburg Cemetery. Variations from the projected sales forecast would have the effect of lengthening or shortening the time required to recoup the development costs as well as the time to reach CMF adequacy. On the other hand, a phased implementation approach allows development to proceed as needs dictate, developing only what is required for the next 3 to 5 years at a time. This approach allows for the control of capital development expenditures and responses to shifts in trends as may arise. Risk of Not Proceeding with Project (Status Quo) The risk of not proceeding with the project is simply that Kitchener Cemeteries will not have adequate or appropriate cemetery inventory to `sell' and those in need of such services in the community will need to seek both related services and amenities elsewhere. Consequently City Cemeteries will be unable to achieve CMF adequacy which will result in the need for continual and growing municipal support for the annual care and maintenance. Municipalities have a legislated responsibility to maintain their cemeteries. Citizens/customers pay a portion of their purchase price to the City's CMF to fund the perpetual care of their interment (burial right) and to levy a further tax on them to maintain them seems inequitable. It is important to acknowledge that CMF adequacy can be achieved avoiding unnecessary municipal support by continuing to develop cemetery land and facilities in a planned manner until that goal can be achieved. Until CMF adequacy is achieved it is important to guard the City Cemeteries' market share by continuing to offer cemetery products and services for sale. This will require the purchase and development of additional cemetery lands. Failing to develop more cemetery land in a timely manner will extend the time and increase the risk of achieving CMF adequacy. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 33 OF 53 3-37 c ~f ~s~. KIT`~CHENERCemeteries Martel' Plan - PI7aS@ ~ ~ 8 Cost Benefit Analysis 3-38 Maturing Deciduous Nursery Stack; Phase II lands; Williamsburg Cemetery ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan City of Kitchener Cemeteries -Financial Outlook City of Kitchener Cemeteries' management has been diligently working to improve the financial position of the cemeteries. Unlike many other municipal cemeteries, the Kitchener Cemeteries are in a position to reduce the amount of municipal financial (tax roll) support in the near term. At the current trend it is anticipated that the cemeteries should be in a break-even position by 2011. The following chart shows the actual (2003 through 2008) revenues and expenses as well as the forecast for the next five years to 2013. However, in order to achieve these goals the cemeteries must develop new inventory in an aesthetically-pleasing and operationally efficient manner. Actual and Forecast Revenue and S1,~C}D - Kitchener Cemeteries $"1,40D .~ S1,zQQ try $1,DC}C} ~, v ~saa .~ S~aa $~oa Szaa s~ zaa;~ zaaa zags zaa~ zaa~ z0as zaa~ Year Expenses - - Expenses{ForeeasC} Revenue zaia zazl zaz zo1.3 - - Revenue {Forecast} BUSINESS CASE-WILLIAMSBURG CEMETERYPHASEII MASTER PLAN PAGE 35 OF 53 3-39 ©HILTON LANDMARKS INC. 2009 The 2008 budgeted expense and revenue anticipated a deficit of $133,6825 on sales revenue of $982,547 (not including CMF income of $296,511). In order to balance the budget (i.e. eliminate the deficit) immediately would require a 13.6% price increase (in excess of inflation). Inflation, as measured by the core Consumer Price Index (CPI) was approximately 1.2% in 2008. The Bank of Canada has a stated target range of 1 to 3% and attempts to maintain inflation at the 2% midpoint. That would imply a 15.6% price increase to balance the cemeteries' budget. This is a marked improvement in the Cemeteries financial situation since the 2005 Cemeteries Operations Review and Strategic Business Alternatives report6 which indicated that a 20.3% increase would be required to eliminate the budgetary deficit. Clearly, Cemeteries' management has been effective in both controlling expenditures and maximizing revenue. City of Kitchener Cemeteries -CMF Outlook A Care and Maintenance Trust Fund (CMF) is a provincially legislated and mandated fund, the annually earned interest of which is used to finance ongoing care and maintenance in cemeteries. The CMF is funded by remittance of a portion of the sales price of lots, crypts, niches and monuments. Under current and anticipated Ontario cemetery legislation all cemeteries must remit 40% of the sale price of ground lots, 15% of the sale price of columbarium niches, 20% of mausoleum crypts and a sliding scale amount for monuments (all subject to minimum amounts). Under current and proposed legislation ownership of abandoned cemeteries reverts to the encompassing municipality. Therefore, it is in municipalities' own best interests to adequately fund and maintain a CMF. The alternative is an ever-increasing tax roll subsidy of cemetery maintenance. Based upon a preliminary analysis of the City of Kitchener Cemeteries' financial situation it is estimated that approximately $685,600' of the total annual expense relate to the perpetual care and maintenance of the cemeteries. Given a CMF balance of $6,095,760 at year end 2007 (estimated to be approximately $6,400,000 at year end 2008) the CMF generated $272,829 revenue in 2007 (4.5% rate of return). Inflation, as measured by the Consumer Price Index (CPI) averaged 2.4% through 2007. The Real Rate of Return (RROR) (i.e. net of the effects of inflation) achieved by the CMF was therefore 2.1 %. It is important that only the interest in excess of the inflation rate be withdrawn to offset the annual maintenance costs. If all of the interest is withdrawn then the CMF will become progressively less able to maintain adequacy. The following chart shows what will happen to a CMF that is initially capable of covering 100% of the annual maintenance expenses if it requires all of the annual interest generated to do so. Although it can initially cover the expenses as inflation drives those expenses upward the principal in the CMF does not rise as all of the interest is withdrawn. It will be progressively less able to cover the expenses. For example, at a nominal 2.5% interest rate the CMF would only be able to cover 30% of the annual expenses after 50 years (less than 20% at 3.5% inflation). If the principal is allowed to grow by the retention of interest equal to the annual inflation rate (i.e. withdrawal of only the RROR) then adequacy may be maintained in perpetuity. e All expense and revenue figures are as supplied by Cemetery management s F.J. Galloway Associates Inc., 2005, p. 2-26 Based on tvoical analyses of oeroetual maintenance costs. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE ll MASTER PLAN PAGE 36 OF 53 3-40 ©HILTON LANDMARKS INC. 2009 Ability of CMF to Maintain _ 1 +~~°/o ~ ~ o ~ ~ 9C) Io ~ ~ $C}°Io ~ ~ ~C}°Io U ~ ~iC}°Io a ~ 5C}°/o o a 4C)°/o ~ 3C)°/o w 2C}°/o L ~ 1 C}¢Io U C}°/o uacy with Full Withdrawal of Interest Assuming withdrawal of RR4R only to cover annual maintenance expenses. Assuming full withdrawal of PCF interest to cover annual maintenance expenses. 1 1U 2U 3~ Years Withdrawal of RRQR only 2.5°Io Inflation Rate 1.5°/o Inflation Rate 3.5% I nflation Rate 4C1 50 If only the RROR is withdrawn from the CMF to offset annual care and maintenance costs then a $6.4 million dollar balance would generate $134,400 annually (at the current 2.1 % RROR) which would cover about 20% of the annual care and maintenance costs. If the cemeteries were to stop selling new lots, crypts and niches today then the remaining 80% of the annual maintenance costs would have to be supported by some other municipal source. Based upon the assumptions noted above, the following table shows the amount of CMF principal required to offset all of the current care and maintenance expenses on developed lands. The amount needed is quite sensitive to the RROR that is achieved by the invested funds in the CMF. For instance, at the current 2% RROR the CMF would have to have a balance of $34 million in order to finance the maintenance costs in perpetuity. If the fund is able to enhance its RROR to 4% then the balance required is concordantly reduced by half to $17 million. Sensitivity of CMF Principal Reauired* to Various Real Rates of Return Real rate of Return (RROR) CMF Required ($ millions) Current CMF Shortfall ($ millions) 1 % 68.6 (62.2) 2% 34.3 (27.9) 3% 22.9 (16.5) 4% 17.1 (10.7) 5% 13.7 (7.3) 6% 11.4 (5.0) 7% 9.8 (3.4) 8% 8.6 (2.2) This refers only to cemetery lands currently developed. Based on information supplied by Cemetery management it is forecast under the most likely demand scenario that sales at Williamsburg Cemetery will add $3.9 million (in constant 2008 dollars) to the CMF by BUSINESS CASE-WILLIAMSBURG CEMETERYPHASEII MASTER PLAN PAGE 37 OF 53 3-41 ©HILTON LANDMARKS INC. 2009 2031. Under the high case demand scenario this amount is expected to rise to $6.6 million dollars (constant 2008 dollars). If only the sales from Williamsburg are used it will take approximately 50 years and require the development and sale of about 20 acres of cemetery land to generate the $10.7 million dollars needed to fully fund the CMF assuming a 4% RROR. In the high case demand scenario that time is reduced to about 34 years. The time that it takes to reach adequacy in the CMF is not of concern so long as there is cemetery land to develop and sell. There is, however, insufficient land remaining at Williamsburg Cemetery to achieve CMF self-sufficiency. Williamsburg has about 21 gross acres of remaining developable casket land of which 3 acres will be needed for a proposed mausoleum leaving approximately 18 acres. It is therefore recommended that the search for new cemetery land commence as soon as possible as the time frame required identifying, purchasing and developing cemetery land typically exceeds 10 years. The City of Waterloo is facing an even more critical cemetery land shortage and has indicated that they would be willing to jointly purchase and develop new cemetery lands. This approach would reduce the risk, as well as the capital and operating costs for the City of Kitchener. This approach has been identified in a shared or Joint Services Study specific to cemeteries for Kitchener and Waterloo'. As long as sales continue there will be current revenue to offset the current maintenance costs. It is when the cemeteries have no developable land and are prevented from acquiring more that the CMF adequacy status becomes a critical issue. Qualitative Analysis -Non-Financial Benefits & Costs: The City of Kitchener Cemeteries provide an important service to the community. Although most people do not wish to think about it the simple fact is that everyone will die. The City Cemeteries provide these necessary services in a caring and compassionate manner. The City Cemeteries provide a service to the community that is necessary morally, socially, historically, fiscally, environmentally and indeed legislatively. One of the benefits of a strategic master plan is to allow for this service to continue in a caring and compassionate manner while minimizing the cost to the taxpayers. The ultimate goal is to satisfy all of the community needs while achieving adequacy in the CMF thus ensuring that the cemeteries can continue to operate indefinitely without burdening the taxpayers. Stewardship of a community's history, culture and ancestry is the unstated mandate of any municipality's cemetery facility. Assumptions The forecast for population growth is taken from the City of Kitchener's published growth projections. Mortality rates are based upon Statistics Canada's published provincial projections. Cremation rate projections are based on provincial data from the Cremation Association of North America and the Ontario Association of Cemetery and Funeral Professionals. Inflation data is referenced to the Consumer Price Index as published by the Bank of Canada. All cemetery sales, disposition, inventory, price and financial data are as reported by City Cemetery staff. Projections (except as noted above) were prepared by Hilton Landmarks Inc. Kitchener Waterloo Joint Services Study, 2009 BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 38 OF 53 3-42 ©HILTON LANDMARKS INC. 2009 This page intentionally blank BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 39 OF 53 3-43 C o, .-~,. KIT"CHENERCemeteres Master Plan -Phase ~ ~ 9 Williamsburg Phase II Master Plan 3-44 ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan Introduction The purpose of this Master Plan for the development of Phase II (west phase) of Williamsburg Cemetery is to plan for the development of that portion of the cemetery lands in concordance with projected demand and in a fashion that allow the Kitchener Cemeteries' CMF to achieve adequacy with respect to offsetting annual maintenance costs. This objective is to be achieved subject to the following constraints: • Efficient use of the remaining land. • Develop aesthetically-pleasing facilities in accordance with anticipated consumer demand. • Design cemetery to facilitate operational efficiency and effectiveness. • Work within environmental constraints/opportunities. • Follow capital budget estimate guidelines relative to established demand needs. • Plan for a phased implementation as demand dictates to minimize risk and expense. • Design facilities to maximize sales revenue in order to achieve CMF adequacy. Ultimately, it is CMF adequacy that will determine the long term success of the City's cemeteries, including Williamsburg. If the CMF is not sufficiently funded by the time the cemeteries exhaust their sales inventory then the cemeteries will require ever-increasing financial support to offset the annual care and maintenance costs. In order to achieve adequacy in the CMF the Master Plan conceptualizes a design that will meet future customer demand and allows for phased orderly and cost effective development in accordance with that demand. History In 1990 the City of Kitchener prepared a Master Plan (Peter Smith and Associates) for the 54 acre Trillium Woods Cemetery (now Williamsburg Cemetery) on Westmount Road (now Fischer-Hallman Road). In 1991 the collaborative of Hilton Foster Limited (now Hilton Landmarks Inc.) and Paragon Engineering was commissioned by the City to evaluate the original Master Plan and propose revisions appropriate to a more thorough investigation of the site and subsequent detail design for Phase I (East side) of the site. The evaluation included a revision to the 1990 Master Plan for Phase I (and in part Phase II) of the project site. In addition this design team prepared detailed design/construction drawings for some of the infrastructure associated with Phase I of the cemetery development. The workscope for that design project included preparation of a detailed topographic feature survey, a Stormwater Management Report, coordination of a detailed Geotechnical Investigation for Phase I of the site, layout of cemetery roads and proposed path systems, cemetery plot layouts, office and service zones, stormwater facilities, accenUirrigation pond, planting plans, detail design and associated specifications and tender documents. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 41 OF 53 3-45 ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery was proposed to be developed in two fundamental phases; Phase I (the 23.5 acre portion east of a subsurface gas main easement which bisects the property on a north/south axis) and Phase II (about 31 acres of land west of the gas easement). Each phase would in turn have a number of sub-phases or development zones to accommodate future stages of implementation on the basis of construction feasibility, cost efficiencies, implementation practicality and the City's burial demand needs. Current Situation Since opening in 1995, Williamsburg has become the primary City-operated cemetery. Phase I is now fully developed, including the addition of the chapel and crematorium. Very little development potential remains within Phase I resulting in the need to commence development of Phase II. In order to plan and execute this development in an efficient and effective manner it is necessary to develop a Master Plan for Phase II of Williamsburg Cemetery that evaluates the cemetery's situation in the regional context. To that end, the City of Kitchener Cemeteries commissioned Hilton Landmarks Inc. (HLI) to provide analysis of current and projected cemetery operations for the City of Kitchener for Williamsburg Cemetery Phase II Development as the basis to provide for sustainable, cost-effective, quality facilities/operative strategies to meet the community's current and projected after-death care needs for interments and memorialization based on study findings, on the needs, best practices and cemetery development options for the municipality. This analysis involved a review of Cemetery historical information including: sales, disposition, inventory and financial data particularly with respect to the Care and Maintenance Trust Fund (CMF). Also relevant is the local context including: population growth, mortality projections and anticipated consumer preference trends....particularly cremation. In-field site assessments were also conducted. The resulting land use/land needs analysis predicts the demand for cemetery services which determines the pace and type of development that best accommodates that need. In conjunction with the CMF analysis it allows the development of a Master Plan that, within the framework of that cemetery demand, arranges for the ultimate self-sufficiency of the City Cemeteries eventually removing the necessity for municipal financial support and development can be budgeted for over time, on an informed basis relative to market demand. Master Plan Developmental Evolution and Land Allocation Of the total 54 acres of Williamsburg Cemetery, 23 acres were developed in Phase I. The developable land in the remaining 31 acres in Phase II is constrained in part by environmental restrictions' leaving 14 acres developable casket land and 4'/4 acres for limited casket (green burial) development. It is anticipated that the combined casket/cremation land needs for Williamsburg Cemetery will be about 0.6 acres per year totalling 13± acres by 2031. In order to achieve financial adequacy in the Care and Maintenance Trust Fund (CMF) about 20 acres8 of cemetery land must be developed and sold. As the remaining 18 acres will be insufficient to achieve CMF adequacy for Kitchener cemeteries, it is important that the search for suitable cemetery expansion lands begin immediately given the long time frame required to search for, acquire and develop such lands. See Williamsburg Cemetery Environmental Impact Study, Natural Resource Solutions Inc., Project No: 848, May 28, 2009. a Assuming cemetery prices maintain pace with inflation. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 42 OF 53 3-46 ©HILTON LANDMARKS INC. 2009 Cemetery land needs and allocation is predominantly a factor of the need to meet the casket burial demand/needs. This choice of disposition is typically the single largest land use of developable land in a cemetery. In this second overall development phase at Williamsburg (the cemetery's lands west of the gas easement) the net lands available for development are markedly influenced by the Williamsburg Cemetery Environmental Impact Study9 commissioned by the City in 2008. This study even identifies a designated surface water management (SWM) basin developed as part of Phase I infrastructure in the northeast corner of the Phase II lands as requiring `protection' as a wetland contiguous with such features in the wooded area immediately north of the cemetery lands. Environmental features (wooded area, wetlands and ESPA10 buffers) comprise about 14.26 acres (5.77 hectares) of cemetery land with either no opportunity for interments or limited density for same. The utility easement/community trail link eliminates approximately 0.6 acres (0.27 hectares) from the base for burial purposes in this second phase as well. The lands available for unrestricted cemetery development use approximately 15.15 acres (6.13 hectares) and are intended to accommodate cemetery roads/parking, interment sections (casket and cremation), trails, community mausoleum complex, existing trees/landscaping as pertinent and the cemetery's service yard. The cemetery operations currently have a fenced maintenance yard about '/~ acre (0.2 hectares) in area. Typically operations associated with similar facilities require acompound/works yard area of about 1.0 acre in size. City cemetery staff directed the Consultant to keep the existing '/~ acre as the limit for this key area for cemetery operations going forward and the Master Plan reflects that facility size. Williamsburg Cemetery Phase II Land Allocation Analysis Cemetery land use and allocations of same, while varied, require specific functionalities to facilitate effective operations at any given cemetery. Overall, for Phase II development endeavours at Williamsburg Cemetery, land use allocations include: Acreage's (Total acreage: 31 Acres) 1. Cremation areas: 1.2 Acres 2. Casket areas (includes Green burials): 14 Acres 3. Roads and parking (Does not include asphalt in maintenance yard): a. Roads: 2.5 Acres b. Parking: 0.6 Acres 4. Mausoleum footprint: Approx 5,500 ftZ (0.1 Acre) 5. Maintenance footprint (Gravel and asphalt surfacing): 0.6 Acres 6. Utility easements (Phase 2 area only): 0.7 Acres 7. SWM Pond: 0.5 Acres 8. 10m setback, restricted EIS area: 2.3 Acres 9. Limited ESPA buffer (Overlap area inc. burials, green burials, crem. Gardens): 4.3 Acres 10. Naturalized areas (Not inc. SWM pond): 5.2 Acres g Prepared by Natural Resource Solutions Inc., May 2009. 10 EnvironmentallySensitive Policy Area BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 43 OF 53 3-47 ©HILTON LANDMARKS INC. 2009 Other Acreages 11. Trees to remain: 0.9 Acres 12. Pathways (included in naturalized areas): 0.35 Acres 13. Cremation gardens along path (included in naturalized areas): 0.3 Acres 14. Remaining acreage (Patio courts, landscaping around mausoleum, offsets from roads, etc.): 2.4 Acres Cemetery Land Use is both pre-determined (i.e. by boundary allocations, existing utility corridors, in this case a gas main bisecting the cemetery on the N/S axis and amulti-use corridor for underground and overhead utilities along the E/W axis on the Williamsburg property line, existing natural features and/or engineered facilities such as SWM ponds. Land Use is also established `by design' to meet cemetery functional needs, i.e., cemetery roads/parking, building complexes, trails, interment areas, maintenance yard etc. Aspects of the Phase II Conceptual Master Plan 1) Zoning The lands designated as Phase II of the Williamsburg Cemetery are zoned Open Space Cemetery. 2) Surrounding Land Uses North - Immediately North are upland woodlands/wetlands and agricultural lands. East- Immediately East is Phase I of Williamsburg Cemetery and beyond that agricultural lands succumbing to other developed uses. South -Some woodlot for the east half of Phase II and agricultural lands otherwise abut the Williamsburg site. West- Tilled agricultural lands abut the western limits of Phase II of Williamsburg Cemetery. 3) Landscape and Topographic Character The site is gently undulating with more topographic distinction in its Phase II lands than in Phase I but gradients are amenable to cemetery functions/needs. Mature woodlots exist along both its north perimeter and part of its south boundary providing a pronounced sense of spatial enclosure. A mature hardwood stand ("Trillium Woods") dominates the NW corner of the site and tails along the entire western limit of Phase II. Nursery stock, some of it well advanced in growth stages, provide opportunities fora "ready made" landscape ambience for the west half of Phase II, the balance east of these trees is characterized by rough mowed turf and community garden plots. 4) Site Security Williamsburg Cemetery's entrance is ungated by municipal choice. This does accommodate periodic drive throughs by Regional Police patrols. As the property is currently and for the foreseeable future bounded by agricultural lands typical potentialities for vandalism is much reduced for both Phase I and II at Williamsburg. 5) Cemetery Capacity The net lands useable specific to interments is reduced by natural amenities and environmental constraints outlined in the EIS for this site. As noted, there are adequate lands available to deal with Kitchener's burial needs for the next 20+ years but new lands will need to be acquired (hopefully) before this time passes. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 44 OF 53 3-48 ©HILTON LANDMARKS INC. 2009 The Consultant's understanding is that lands adjacent Williamsburg Cemetery are unavailable for cemetery expansion purposes. As noted there is interest on City of Waterloo's part to collaboratively purchase and develop lands for cemetery purposes for the greater K-W community on a shared services basis. 6) Community Involvement As cemeteries are community heritage assets and represent culture and ancestry through their transcribed and `granite' records public involvement with their use and upkeep and long-term conservation should be considered a highly desirable objective. Williamsburg Cemetery Management already encourages nature appreciation and has produced and made available interpretive booklets on birds and nature observed at this site. Such education endeavours both promote and foster stewardship of natural areas on the property. Management may consider sponsoring community events for various religious, ethnic, civic and/or community groups thus familiarizing people with the facility, services available and engendering connectivity to this important community asset and place and space within the urban fabric. 7) Site Enhancement Opportunities City of Kitchener has adopted a distinctive entry treatment for Williamsburg Cemetery, initiated some Section Markers throughout its first Phase (East half of the overall site), and initiated area and feature landscaping. It is anticipated such endeavours will be further enhanced at the detail design level for Phase II at this site. 8) Directional/Section/Garden Identification Signs A sign program should be developed for Phase II which can be effectively used throughout Phase I as well, consolidating a number of criteria to provide a consistent, recognizable theme associated with Williamsburg Cemetery (or even all of the City's cemetery properties). These may identify individual sections, special Garden and/or Memorials, Interment Row numbering, building complexes, etc. 9) "Built" Elements These aspects can function as focal points and perhaps even gathering/sitting areas for visitors. They may include cemetery buildings, i.e. Community Mausoleum/Office Complex, special Memorials, Cremation Garden developments, Family Section areas, Fountains, Sculptures, court areas and even distinctive plantings. 10) Way-Finding Systems These should be integrated inherently into both the physical designed layout of the cemetery and signage facilities so visitors can, unaided by staff, orient themselves when seeking a particular gravesite, or other on site amenities (washrooms, admin/sales offices, memorials etc.). 11) Cemetery Landscape Character Enhance and diversify the cemetery landscape to include contemplative spaces, shelter from inclement climatic conditions (sun/shade, wind/snow/rain), both vistas and intimate sense of spaces, and as mentioned appropriate way-finding measures. Assure landscape development within the (overall) cemetery facilities are both cost effective and afford safe operational functionalities and the capacity to attract and support broader community uses such as walking, cycling, interpretive focus and other appropriate events (butterfly releases etc.). BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 45 OF 53 3-49 ©HILTON LANDMARKS INC. 2009 12) Environmental Influences The Environmental Impact Study' commissioned by the City of Kitchener for its Williamsburg property has significant influences on specific cemetery land uses for Phase I I. The Phase II Cemetery Master Plan was predicated on the development limits established in the EIS, thus avoiding direct environmentally detrimental impacts to the Phase II woodlands and wetland features. Trees existing in the `nursery area' are proposed to be removed for planting elsewhere, or removed altogether or retained in `clumps or copses to enhance interment sections and the overall setting of this phase of the cemetery. A number of key development aspects are identified for Phase II. Inherent with any cemetery development is the need for vehicular accessibility, for cemetery maintenance operations, funeral corteges and for ongoing random visitations by the public with loved ones interred there. Cemetery Roads are locationally proposed to provide optimum `carrying distances', opportunity for creating interest in the development form on the cemetery grounds, good vehicular flow throughs accommodating visitation, maintenance and funeral traffic needs -allowing for unrestricted flows in and out of this phase of the cemetery through both roadway widths and placements. Temporary parking of vehicles can be accommodated on the cemetery roads without impeding vehicular traffic travel along these roadways. No burials will occur within the 10M buffer from the dripline but limited casket and cremation interments are proposed to occur within the 30M buffer of the wetland and ESPA. As the EIS prepared for the Williamsburg Phase II lands points out: "All roads and new structures are proposed outside the 10M from dripline and 30M from wetland buffer zones identified in the EIS. Where possible the 30M buffer from the ESPA has been implemented. No new buildings and limited road construction is within 30M of the ESPA. No potential impacts to the ESPA are expected to occur as a result of these modest development activities" 13) Area Grading The Client's objective of a first phase of development is to establish all area grading to the functional capacity required to maintain interment sections in a dry well drained condition. Proposed grading at the same time will be minimized as is reasonably possible, retaining for the most part the site's natural topography. In addition this will accommodate saving nursery tree stock in situ as part of the finished, `built', cemetery landscape. Some grading is anticipated to accommodate adequate surface drainage, directing runoff from burial sections to natural areas or to the existing stormwater management facilities by storm sewers to overcome potential of undesirably wet burial zones. 14) Development phasing is proposed to occur as follow: i) Coordination of Hydro-geotechnical and soils reports, Phase II area ii) Overall Detail Design for Phase II including: • Grading (Rough and fine). • Roads and parking. • Drainage infrastructure. • Infrastructure Plantings. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 46 OF 53 3-50 ©HILTON LANDMARKS INC. 2009 • Pathway layouts. • Building zones (Mausoleum area, maintenance area). • Fencing. • Waterlines. • Initial Interment Sections (Casket and Cremation). ' Refer to'Williamsburg Cemetery, Environmental Impact Study", dated May 28, 2009, by Natural Resource Solutions Inc. iii) Field Works a) Clearing/Grubbing. b) Overall Grading. c) Roadworks. d) Subsurface Storm Drainage facilities. e) Plantings. f) Fencing (peripheral). g) Water Service. h) Initial Interment Sections. i) Maintenance yard/compound. j) Pedestrian Foot bridge (from Chapel Crematorium over Pond). iv) Community Mausoleum Complex This structure is intended as a multi-use facility providing for indoor dispositions in Mausoleum crypts and niche facilities as well as admin and sales offices space. In addition this facility may house community meeting room(s) and barrier free/conventional washroom facilities accessible to the visiting public. parking facilities, a `drop-off' zone and exterior patio court. 15) INTERMENT FACILITIES a) Casket Burials The cemetery land use is generally assigned in largest part (physical spatial allotment) to traditional casket burial sections within those areas currently covered by community gardens or nursery trees. Typically interments entail embalmed remains. b) `Green Burials' Limited casket burials (proposed as `Green Burials' to respond to a current growing trend for same) can be achieved in the 30M buffer setback from the designated ESPA areas. Typically these remains are full body but not embalmed. `Cremation Green' dispositions could also be included in this area - i.e. vault/urn less disposition of cremated remains. c) Cremation Dispositions • Cremation interment nodes are designated within the Phase II lands in a manner which integrates this disposition choice with traditional casket burial areas versus distinctly isolating them. In fact `gardens' often associated with development of cremation facilities become key focal points within the overall cemetery setting owing to their distinct architectural forms and landscaping features, and include a wide range of columbaria styles, sizes, and other forms of disposition, memorialization. • "Trillium Woods" Woodland Walk currently existing in the NW corner of Phase II would be augmented with additional pedestrian trails of woodchip mulch. On either side of the trails it is proposed that cremation interments occur with associated memorializations comprised of `Memory Stones' (typically granite boulders suitably cut, polished one face and engraved or bronze plaque mounted commemorating an individual so interred in this setting). Nor formal garden type ornamental planting would be allowed in these settings and minimal impacts to these wooded areas would be realized. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE ll MASTER PLAN PAGE 47 OF 53 3-51 ©HILTON LANDMARKS INC. 2009 • Cremated remains may be inured in a variety of exterior free standing columbaria features or even in an indoor niche complex/facility. The cemetery land use is generally assigned in largest part (physical spatial allotment) to traditional casket burial sections within those areas currently covered by community gardens or nursery trees. Limited casket burials (proposed as `Green Burials' to respond to a current growing trend for same) can be achieved in the 30M buffer setback from the designated ESPA areas. Cremation interment nodes are designated within the Phase II lands in a manner which integrates this disposition choice with traditional casket burial areas versus distinctly isolating them. In fact `gardens' often associated with development of cremation facilities become key focal points within the overall cemetery setting owing to their distinct architectural forms and landscaping features. "Trillium Woods" Woodland Walk currently existing in the NW corner of Phase II would be augmented with additional pedestrian trails of woodchip mulch. On either side of the trails it is proposed that cremation interments occur with associated memorializations comprised of `Memory Stones' (typically granite boulders suitably cut, polished one face and engraves or bronze plaque mounted commemorating an individual so interred in this setting). No formal garden type ornamental plantings would be allowed in these settings and minimal impacts to these wooded areas would be realized. -. ~` ~~ v? ~ h «Y ~ r t ,.. ,. .. -. 4, ~'-.. Smaller Nursery Stock ; Phase II lands, Fall 2009, Williamsburg Cemetery BUSINESS CASE-WILLIAMSBURG CEMETERYPHASEII MASTER PLAN PAGE 48 OF 53 3-52 ©HILTON LANDMARKS INC. 2009 BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 49 OF 53 3-53 ...dangers in Trillium Woods, Dead trees along pedestrian paths are a liability. Fall 2009; Williamsburg Cemetery Trillium Trailhead, 'Trillium Woods' Williamsburg Cemetery ~•~~~~~ ~ ~ , ~i ~~ ~ ~ KIT~HENERCemeteries Master Plan -Phase 11 10 Conclusions 3-54 .. '~ w a '^ ° .. ... -{ ` . ~. _- ~~ r0. ~ .: ~° -.. ~ ~~ _ ~ , ©HILTON LANDMARKS INC. 2009 Williamsburg Cemetery Phase II Master Plan Project Assessment Matrix Alternative Business & Operational Impact project Risk Assessment Cost/Benefit Analysis Williamsburg will Williamsburg continue to serve If development does not begin If new inventory is not Phase II community needs before inventory is exhausted at developed then sales will Master Plan and will work toward Williamsburg then demand may decline as inventory is Development achieving fiscal self- shift elsewhere. reduced. sufficiency. Minimizes costs in the short term If new cemetery land is not Woodland will run out but will result in both a reduction developed in order to bring Status Quo of inventory in about in current revenue (as sales the CMF to adequacy then (no further 2 years. Williamsburg migrate elsewhere) and the cemetery maintenance land will run out by as compromises the ability to costs that require municipal development) early as 2016. achieve CMF adequacy (resulting subsidy will increase in the need for an ever-increasing forever. municipal subsidy). Project Conclusions The City of Kitchener will continue to be in the cemetery `business' due to legal, moral, fiscal, and community requirements. The City Cemeteries' Care and Maintenance Trust Fund (CMF) is currently inadequately funded. In order to achieve adequacy and thus avoid the necessity for continuing and increasing municipal fiscal support will require the sale of about 20 acres of cemetery land for interment purposes. Only about 18 acres of suitable developable cemetery lands remain at Williamsburg Cemetery. Hence, it is in the City's best interests to start searching for appropriate cemetery lands for expansion. Given that it can take more than 10 years to acquire and develop cemetery lands this search should start immediately. Careful consideration should be made for future, offsite, cemetery development being expedited in conjunction with the City of Waterloo (who also need cemetery expansion land) as part of a shared services initiative. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 51 OF 53 3-55 ~~~~"~~ r ~ a ~ ~~~ ~ m ~i~_ KIT~CHENERCemeterres Master Plan -Phase 11 11 Limitations 3-56 ©HILTON LANDMARKS INC. 2009 • This Master Plan and the information contained within the report's context have been prepared for the sole use of the management of City of Kitchener Cemeteries and are intended to assist the Client in evolving the development and management of the City of Kitchener's Williamsburg Cemeteries. • Contrary to popular opinion, cemeteries are affected by economic conditions. Consumers can cut back on the amount spent on cemetery property and services (particularly with regard to cremation) during periods of economic uncertainty. Furthermore, deaths do not occur at a steady rate over the short term. When combined with changes in market share, the equation for forecasting an individual cemetery's sales units is subject to much uncertainty. • The cremation rate may rise higher than the anticipated maximum of 78% resulting in fewer burials and subsequent land need/use would be correspondingly reduced. • All sales and disposition forecasts are predicated on the assumption that adequate inventory will exist. If inventory is exhausted and no new inventory is developed then new sales will cease. • In preparing this study report Hilton Landmarks Inc., has relied on Client input for sales, disposition and financial data. Provincial and city demographic data and many other specific studies and data sources pertinent to after death care services including but not limited to the following: • City of Kitchener published population growth trends to 2031. • Statistics Canada -demographic data and forecasts of growth to 2031. • Ontario Association of Cemetery and Funeral Professionals -crematorium and legislation data. • Cremation Association of North America -cremation statistics and consumer preference surveys. • Cemeteries Operations Review and Strategic Business Alternatives Report - F.J. Galloway Associates Inc., 2005. • Williamsburg Cemetery, Environmental Impact Study, NRSI, May 2009. • All sales and disposition forecasts are based upon extrapolation of historical trends. If unanticipated changes occur in internal factors such as sales effort or inventory mix or external factors such as cremation rate then there will be a consequential effect on the demand forecasts. • The information in this report has been prepared by Hilton Landmarks Inc. (HLI) and is believed to be reliable but no representations or warranty, express or implied, is made by HLI or any other person as to its accuracy, completeness or correctness. • All opinions and estimates contained in this report constitute HLI's judgement as of the date of this report, are subject to change without notice and are provided in good faith but without legal responsibility whatsoever for any direct or consequential loss arising from any use of this report or the information contained herein. ************ Hi'l&~rt J.f11~T~~rr ~~n~.? Crac. C'en3etrr~}~CUtrsr~f~zrnt_s. Pk~nlrm~anrlTJesr~m BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN PAGE 53 OF 53 3-57 ©HILTON LANDMARKS INC. 2009 Appendix 1 Glossary Abandoned: When referring to a cemetery indicates that no interment activity is occurring (see also -Active and Inactive). Active: When referring to a cemetery indicates that sales of burial rights is continuing (see also -Abandoned and Inactive). ADR: Average Annual Death Rate, usually quoted in deaths per thousand population. Measures the rate at which deaths occur in a particular population. At-Need: Referring to the purchase of death care services and/or products by the deceased's survivors or trustees after death has occurred. Burial: Any disposition involving below-grade disposition of human remains. Usually full body dispositions but may include cremated remains. Used interchangeably with interment. Care and Maintenance Trust Fund (CMF): A trust fund established for the perpetual care and maintenance of the cemetery. Provincial legislation determines the percentage of the sale price of lots crypts niches and monuments that must be deposited in trust. In Ontario, 40% of the selling price of ground lots, 15% of the price of columbarium niches and 20% of the price of mausoleum crypts must be deposited to the CMF. The principal may not be removed but the income may be used to offset the cost of care and maintenance at the cemetery. Also known as a Maintenance and Care Trust Fund (MCF) or Perpetual Care Trust Fund (PCF). Casket: A container for holding a dead human body for funeral, cremation, interment or entombment purposes. columbarium: A free standing structure or structure incorporated into a retaining wall, or inside walls of a building intended for the inurnment of cremated human remains in compartments (niches). BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN 3-58 ©HILTON LANDMARKS INC. 2009 Glossary cont'd Combination: A cemetery with an onsite funeral home. Cremation: The irreversible reduction of human remains to residual ashes and bone fragments by thermal and mechanical means. Crypt: An individual space within a mausoleum intended for the entombment of human remains, typically above grade. Death Care: Any services or products related to the transportation, preparation or final disposition of deceased persons. It includes funeral services, cremation and transportation, as well as cemetery, casket and memorialization product sales. Also referred to as after-death care. Disposition: Any final disposal of human remains, including burial, inurnment, entombment and scattering of cremated remains. Entombment: The placement of casketed human remains in a crypt. Inactive: When referring to a cemetery indicates that sales of burial rights has ceased (ie: "sold out") although interment/ inurnment activity may continue for many years. (see also -abandoned and active). Interment: See burial above. Inurnment: The final disposition of cremated human remains, it includes ground burial (interment) of the urn as well as placement of the urn in a columbarium niche or mausoleum crypt. Lot: An area of land in a cemetery containing, or set aside to contain, human remains, commonly called a grave. Marker: Any product used to identify the deceased in a lot (grave). Typically flat or flush with ground (see Monument). Mausoleum: A building or structure, other than a columbarium, used as a place for the interment of casketed full body human remains in compartments (crypts). BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN 3-59 ©HILTON LANDMARKS INC. 2009 Glossary cont'd Memorialization: Any object placed in a cemetery in memory of someone. Typically includes a plaque or engraved surface. May include benches, boulders, and trees with plaques. Monument: Any product used to identify the deceased in a lot (grave). Typically upright (see Marker). Niche: An individual space (typically about 12" x 12" x 12" inside space) within a columbarium intended for the inurnment of cremated human remains. Generally accepts 2 urns. Open/Close: Refers to those cemetery services provided at the time of interment, inurnment, or entombment. May include excavation of a lot, reparation of ground surface as well as provision of an awning and chairs. Plot: An area of land in a cemetery containing, or set aside to contain, human remains, containing more than one lot (see above). May be double, triple, quad, etc. Preneed: Refers to the purchase of death care services and/or products prior to the death of the rightholder. Removal: Transportation of human remains from the place of death to an authorized location. Also in "removal from province" representing those human remains shipped out of province for final disposition (either in cremated state or as casketed full body). Right of Interment: Aright, acquired by purchase, inheritance or transfer, for the interment of human remains or cremated remains in a lot, niche, crypt, etc. Scattering: Is the irreversible dispersal of cremated human remains or commingling in a defined area within a cemetery. Urn: A container for cremated human remains. Vault: Also known as an outer burial container, this is any container in which a casket (or urn) is placed. It protects the casket (or urn) and prevents subsidence problems associated with in ground burials in the cemetery. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN 3-60 ©HILTON LANDMARKS INC. 2009 Appendix 2a Date: July, 2009 HLI Ref. No.: 99039-07-MP-II Overall Development Williamsburg Master Plan, Phase II City of Kitchener, Ontario Order of Magnitude Overall Capital Cost Summary (2009 Dollars) Total development area: Approx. 31 Acres ITEM COST 1) Topo/Feature/Boundary Survey $ 12 - 15,000.00 Note: This component may have prepared a portion (for balance of Phase II site if first of this surve to date at the Client's directives. half has been com leted for Client 2) Geotech/Hydrogeologic Survey $ 25 - 30,000.00 3) Overall Site Design/Engineering $ 200,000.00 Tender/Construction Documents Contract Admin 4) Mobilization/Layout $ 20,000.00 Allowance • Setup • Layout/survey 5) Demolition $ 188,000.00 • Clearing/grubbing • Tree removal • Fence removal 6) Earthworks $ 207,000.00 • Strip topsoil and stockpile • Rough grading 7) Topsoiling/fine grading/seeding $ 213,500.00 8) Cemetery roadways $ 431,000.00* • Roads (Asphalt/Gravel) • Parking 9) Pedestrian Paths $ 21,200.00 10) Maintenance yard $ 55,000.00 • Fencing (c/w gates) • Asphalt surface • Gravel surface 11) Miscellaneous Site Improvements/Facilities $ 276,000.00 Allowance • Signage • Maintenance stations • Mausoleum • Cremation garden areas • Flags • Benches • Patio courts • Planters 12) Site Utilities $ 450,000.00 Allowance • S.W.M. • Hydro • Water • Gas BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN 3-61 ©HILTON LANDMARKS INC. 2009 Appendix 2a cont'd 13) Mausoleum/Admin. Office Complex $1,500,000.00"* 14) Plantings $ 212,000.00 • Deciduous trees • Coniferous trees • Shrubs • Perennial allowance 15) Boundary Fencing $ 110,000.00 (N, S and W boundaries only) 6'-0 C/L fencing (includes removal of existing fencing) 16) Pedestrian Bridge $ 80,000.00 (from chapel/crematorium across pond to Cremation Garden) (Corten steel) (Supplied and installed) 17) Subtotal (Items 1-16) $4,008,700.00 18) Contingency (20%) $ 461,800.00 *** 19)Total capital cost budget $4,470,500.00 GST is EXTRA *Provides for asphalt surfaces for roads/parking. A price alternative for granular road surface (asphalt parking) would be $159,600.00 including contingency for a revised total of $4,310,900.00. **This price excludes furnishings but includes provision for 150 crypts and 250 indoor, glass front niches, as per CMC/C of K (may require architectural/engineer fees as additional expense item ). *** Contingency at 20% of total estimate. This allowance provides for soft costs, i.e. legal, accounting, etc. plus a construction cost contingency for pre-design unknowns, utility hookups etc. This figure does not include a contingency factor for items (3) or (13). Note: This capital cost estimate would provide for overall infrastructure items noted in the physical Master Plan concept as those items identified above. No costing/budgeting provisions made for detailed development of special (cremation) garden areas, memorial features, etc. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN 3-62 ©HILTON LANDMARKS INC. 2009 Appendix 2b Date: July 2009 HLI Ref. No.: 99039-07-MP-II Stage 1 Development Williamsburg Master Plan, Phase II City of Kitchener, Ontario Order of Magnitude Stage 1 Capital Cost Summary (2009 Dollars) Total development area: Approx. 31 Acres ITEM COST CONSULTING PHASE 1) Topo/Feature/Boundary Survey $ 12 - 15,000.00 (assumes first''/z of site has been surveyed as per Client's directive 2009) 2) Geotech/Hydrological Investigation $ 25 - 30,000.00 3) Overall Site Design/Engineering $ 200,000.00 Subtotal (items 1-3) $ 245,000.00 CONSTRUCTION COSTS 4) Mobilization/Layout $ 20,000.00 Allowance • Setup • La out/surve 5) Demolition $ 188,000.00 a. Clearing/grubbing b. Tree relocation c. Fence removal 6) Earthworks $ 207,000.00 a. Strip topsoil and stockpile b. Rough grading 7) Topsoiling/fine grading/seeding $ 213,500.00 8) Cemetery roadways $ 276,000.00 a. Roads (Asphalt/Gravel) b. Parking 9) Pedestrian Paths $ 21,200.00 10) Maintenance yard $ 55,000.00 a. Fencing (c/w gates) b. Asphalt surface c. Gravel surface 11) Miscellaneous Site Improvements/Facilities $ 117,000.00 Allowance a. Signage b. Maintenance stations c. Flags d. Benches 12) Site Utilities $ 200,000.00 Allowance a. S.W.M. b. Hydro c. Water d. Gas 13) Plantings $ 116,700.00 a. Deciduous trees b. Coniferous trees c. Shrubs d. Perennial allowance BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN 3-63 ©HILTON LANDMARKS INC. 2009 Appendix 2b cont'd 14) Boundary Fencing $ 110,000.00 (N/S/W boundaries only) 6'-0 C/L fence 15) Pedestrian Bridge $ 8,000.00 (from chapel/crematorium across pond to Cremation Garden) supplied/installed 16) Subtotal (Items 1-15) $1,849,400.00 17) Contingency (20%) $ 330,000.00 18)Total Capital Cost Budget $2,179,400.00 Note: This budget figure excludes GST, the Community Mausoleum Complex, and contingency amount on item (3). Contingency allows otherwise for soft costs i.e. legal, accounting and construction cost contingency. BUSINESS CASE- WILLIAMSBURG CEMETERY PHASE 11 MASTER PLAN 3-64