1. STATE OF KANSAS
SOUTH CENTRAL GAMING ZONE:
FISCAL IMPACT ANALYSIS OF PROPOSED GAMING
FACILITIES
DECEMBER 2010

2. Study Purpose
• Estimate the financial impact of the proposed gaming
facility on State and local governments’ budgets
• To determine if the gaming facility will cause a financial
surplus or deficit to governments’ budgets
• Compare proposer’s estimated public sector revenue
and costs to consultant’s estimate

3. Methodology
• 7-Year Fiscal Impact Summary:
– Global Gaming-full buildout and 1 year of operations
– Peninsula Gaming-full buildout and 3 years of operations
• Sources of Data:
1. Developer’s template, Lottery contract, predevelopment
agreements
2. Interviews with county, city and school district
representatives

4. • Revenue Estimated:
-Gaming Revenue Sharing -Sales Tax
-Property Tax -Income Tax
-Building Permit Fees -Lodging Tax
• Costs Estimated:
-Law Enforcement -Fire/EMS
-Public Works (Streets, Water, Wastewater, Electric)
-Building Inspections -Golf Club*
-Administrative Overhead -Education
*Global Gaming only.
Methodology

5. Assumptions
• Lottery Contracts provide that
– Global Gaming proposes to provide funds for the purchase
of police/fire equipment and technology
– Peninsula Gaming proposes to provide a fund for student
reward cards and scholarships
– Both proposers have agreed to increase the required gaming
contribution to the State based on gaming revenue levels
• Global Gaming-1% additional contribution for gaming revenues
above $250 million provided no competitive facilities are constructed
• Peninsula Gaming-2% additional contribution for gaming revenue
between $180 and $220 million and 4% additional contribution for
gaming revenues above $220 million

6. Assumptions
• Proposers’ Predevelopment Agreements provide
that
– Both developers will construct or provide funds to
construct adequate infrastructure to service the
development, including roadways, utilities, public safety
and emergency service facilities
• Analysis estimates full operating and capital costs
associated with each development and adjusts these
costs for the amount of proposed developer
contribution

7. Assumptions
• Analysis assumes only Professional, Manager, Executive
and Technician positions will be new to the area
– Global Gaming-169 employees at buildout
– Peninsula Gaming-137 employees at buildout
– Remaining positions will be filled by existing area residents
• 25,198 unemployed people in the Wichita MSA as of September 2010
• No significant incremental resident-driven costs:
– Clerk, Registrar, Courthouse, Unified Court, Counselor,
CASA, and Juvenile Court

8. Assumptions
• No significant incremental school costs-existing
capacity within area school districts
– Between 2000 and 2009 Sumner County school districts
experienced a decrease of 1,281 school-aged children
– USD 353 (Wellington) has an existing capacity of 1,970
students, 920 in elementary school, 500 in middle school
and 550 in high school
– USD 263 (Mulvane) has an existing capacity of 273
students, 98 in primary and grade school, 165 in middle
school and 10 in high school

9. Entities
Global Gaming Peninsula Gaming
State* State*
Sumner County Sumner County
Sedgwick County* Sedgwick County*
City of Wellington City of Mulvane
USD 353 USD 263
*Only revenue is estimated

10. Global Gaming-7 Year Summary
REVENUE State Sumner County
Sedgwick
County
City of
Wellington USD 353
Property Tax 230,151$ 8,978,508$ -$ 7,663,730$ 9,163,089$
Sales Tax 13,176,743 2,091,546 - 2,614,433 -
Gaming Revenue 168,898,997 7,037,458 7,037,458 7,037,458 -
Income Tax Revenue 17,822,773 - - - -
Building Permit Rev. - - - 193,766 -
Lodging Tax Revenue - - - 859,300 -
Developer Contrib. - - - 6,253,969 -
Total 200,128,664$ 18,107,512$ 7,037,458$ 24,622,657$ 9,163,089$
COSTS State Sumner County
Sedgwick
County
City of
Wellington USD 353
Law Enforcement -$ 1,997,764$ -$ 1,581,215$ -$
Fire/EMS - - - 4,818,384 -
Public Works - - - 3,051,752 -
Other - - - 493,766 -
Education - - - - -
Admin./Overhead - 475,522 - 894,763 -
Total -$ 2,473,285$ -$ 10,839,881$ -$

11. Global Gaming-Comparison
State Sumner County
Sedgwick
County
City of
Wellington USD 353
Revenue 200,128,664$ 18,107,512$ 7,037,458$ 18,368,688$ 9,163,089$
Developer's Contr. - - - 6,253,969 -
Cost - 2,473,285 - 10,839,881 -
Surplus/ (Deficit) 200,128,664$ 15,634,227$ 7,037,458$ 13,782,776$ 9,163,089$
State Sumner County
Sedgwick
County
City of
Wellington USD 353
Revenue 170,638,890$ 14,921,708$ 6,929,525$ 13,557,591$ 2,700,000$
Developer's Contr. - - - 5,000,000 -
Cost - 1,237,946 - 10,087,971 181,500
Surplus/ (Deficit) 170,638,890$ 13,683,762$ 6,929,525$ 8,469,620$ 2,518,500$
CONSULTANT
APPLICANT

12. Peninsula Gaming-7 Year Summary
REVENUE State
Sumner
County
Sedgwick
County
City of
Mulvane USD 263
Property Tax 301,493$ 11,761,657$ -$ 10,788,436$ 11,286,704$
Sales Tax 12,679,005 2,012,540 - - -
Gaming Revenue 266,031,211 11,013,577 11,013,577 11,013,577 -
Income Tax Revenue 10,281,926 - - - -
Building Permit Rev. - - - 326,103 -
Lodging Tax Revenue - - - 582,741 -
Developer Contrib. - 206,250 - 19,798,000 9,000,000
Total 289,293,635$ 24,994,024$ 11,013,577$ 42,508,857$ 20,286,704$
COSTS State
Sumner
County
Sedgwick
County
City of
Mulvane USD 263
Law Enforcement -$ 2,603,567$ -$ 2,176,045$ -$
Fire/EMS - - - 7,795,417 -
Public Works - 666,246 - 17,275,500 -
Other - - - 326,103 -
Education - - - - -
Admin./Overhead - 778,304 - 2,119,603 -
Total -$ 4,048,116$ -$ 29,692,668$ -$

13. Peninsula Gaming-Comparison
State
Sumner
County
Sedgwick
County
City of
Mulvane USD 263
Revenue 289,293,635$ 24,787,774$ 11,013,577$ 22,710,857$ 11,286,704$
Developer's Contr. - 206,250 - 19,798,000 9,000,000
Cost - 4,048,116 - 29,692,668 -
Surplus/ (Deficit) 289,293,635$ 20,945,908$ 11,013,577$ 12,816,190$ 20,286,704$
State
Sumner
County
Sedgwick
County
City of
Mulvane USD 263
Revenue 262,574,961$ 22,934,451$ 10,337,330$ 24,116,691$ -$
Developer's Contr. - - - 13,438,400 9,000,000
Cost - - - 15,928,691 -
Surplus/ (Deficit) 262,574,961$ 22,934,451$ 10,337,330$ 21,626,400$ 9,000,000$
CONSULTANT
APPLICANT

14. Peninsula Gaming-Site A v. B
City of Sumner Sedgwick State of
REVENUES USD 263 Mulvane County County Kansas
Site A 11,286,704$ 22,710,857$ 24,787,774$ 11,013,577$ 289,293,635$
Site B 11,286,704 21,870,032 23,946,949 10,172,752 267,907,222
Difference -$ 840,825$ 840,825$ 840,825$ 21,386,412$
COSTS
Site A -$ 29,692,668$ 4,048,116$ -$ -$
Site B - 24,801,245 4,048,116 - -
Difference -$ 4,891,423$ -$ -$ -$
1. Revenue difference is due to a difference in gaming revenue generated by each site
as estimated by Wells and Cummings.
2. Cost difference is due to the difference in Water, Wastewater, and Electric
department costs and resulting Administrative Overhead estimates.

15. Applicant Comparison
State Sumner County
Sedgwick
County
City of
Wellington USD 353
Revenue 200,128,664$ 18,107,512$ 7,037,458$ 18,368,688$ 9,163,089$
Developer's Contr. - - - 6,253,969 -
Cost - 2,473,285 - 10,839,881 -
Surplus/ (Deficit) 200,128,664$ 15,634,227$ 7,037,458$ 13,782,776$ 9,163,089$
State Sumner County
Sedgwick
County
City of
Mulvane USD 263
Revenue 289,293,635$ 24,787,774$ 11,013,577$ 22,710,857$ 11,286,704$
Developer's Contr. - 206,250 - 19,798,000 9,000,000
Cost - 4,048,116 - 29,692,668 -
Surplus/ (Deficit) 289,293,635$ 20,945,908$ 11,013,577$ 12,816,190$ 20,286,704$
GLOBAL GAMING
PENINSULA GAMING