Alpine Lake Property Owners Association Inc. Profit & Loss ... · Accrual Basis Alpine Lake...
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Accrual Basis Alpine Lake Property Owners Association Inc. Profit & Loss Budget vs. Actual May 2014 through April 2015 May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14 Ordinary Income/Expense Income Cross Country Ski Income 0.00 0.00 0.00 0.00 0.00 0.00 Work Orders 0.00 100.00 0.00 0.00 0.00 0.00 Compliance Committee Fines 550.00 350.00 500.00 400.00 400.00 200.00 Usage Fee 981.81 2,068.10 3,471.14 3,209.64 1,100.15 1,236.01 Lot Sales 0.00 0.00 0.00 0.00 0.00 0.00 310104 · Beer Sales - Bar Beer Sales - Draft 3,097.22 2,754.27 2,918.00 3,262.16 2,179.00 2,602.07 Beer Sales - Bottles 2,361.81 3,277.08 2,513.73 3,751.48 2,544.61 2,156.00 Beer Sales - Cans 770.66 1,653.54 1,707.87 1,566.77 3,505.31 223.19 310104 · Beer Sales - Bar - Other 0.00 0.00 0.00 0.00 0.00 0.00 Total 310104 · Beer Sales - Bar 6,229.69 7,684.89 7,139.60 8,580.41 8,228.92 4,981.26 310200 · Cover Charge 0.00 0.00 0.00 10,095.97 0.00 0.00 310300 · Food Sales - General Food Discounts -968.18 -922.89 -1,765.16 -1,330.67 -736.87 -1,067.73 310300 · Food Sales - General - Other 34,587.94 37,380.66 46,799.03 51,721.65 34,980.09 28,846.99 Total 310300 · Food Sales - General 33,619.76 36,457.77 45,033.87 50,390.98 34,243.22 27,779.26 310301 · Food Sales -Private Parties 0.00 4,717.89 0.00 0.00 0.00 0.00 310403 · Liquor Sales - Bar 310404 · Liquor Discounts -60.50 0.00 0.00 0.00 0.00 0.00 310403 · Liquor Sales - Bar - Other 4,387.03 4,185.25 5,216.25 5,331.51 6,526.20 3,496.80 Total 310403 · Liquor Sales - Bar 4,326.53 4,185.25 5,216.25 5,331.51 6,526.20 3,496.80 310503 · Wine Sales - Bar 1,581.30 1,916.65 2,043.60 1,558.25 1,403.65 987.10 320100 · Annual Greens Fees - ALPOA 6,082.41 7,019.49 7,835.79 7,835.79 7,835.79 7,835.79 320110 · Annual Greens Fees - Public 1,704.22 2,270.26 1,704.22 1,704.22 1,704.22 1,704.22 320120 · Green Fees - ALPOA 0.00 0.00 0.00 -699.84 0.00 0.00 320130 · Green Fees - Guest 18,630.01 25,044.69 30,972.46 37,360.06 29,460.55 5,819.69 320140 · Golf Lessons 0.00 0.00 0.00 0.00 0.00 0.00 Page 1 of 24 *For Management Use Only.
Transcript of Alpine Lake Property Owners Association Inc. Profit & Loss ... · Accrual Basis Alpine Lake...
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14
Ordinary Income/Expense
Income
Cross Country Ski Income 0.00 0.00 0.00 0.00 0.00 0.00
Work Orders 0.00 100.00 0.00 0.00 0.00 0.00
Compliance Committee Fines 550.00 350.00 500.00 400.00 400.00 200.00
Usage Fee 981.81 2,068.10 3,471.14 3,209.64 1,100.15 1,236.01
Lot Sales 0.00 0.00 0.00 0.00 0.00 0.00
310104 · Beer Sales - Bar
Beer Sales - Draft 3,097.22 2,754.27 2,918.00 3,262.16 2,179.00 2,602.07
Beer Sales - Bottles 2,361.81 3,277.08 2,513.73 3,751.48 2,544.61 2,156.00
Beer Sales - Cans 770.66 1,653.54 1,707.87 1,566.77 3,505.31 223.19
310104 · Beer Sales - Bar - Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 310104 · Beer Sales - Bar 6,229.69 7,684.89 7,139.60 8,580.41 8,228.92 4,981.26
310200 · Cover Charge 0.00 0.00 0.00 10,095.97 0.00 0.00
310300 · Food Sales - General
Food Discounts -968.18 -922.89 -1,765.16 -1,330.67 -736.87 -1,067.73
310300 · Food Sales - General - Other 34,587.94 37,380.66 46,799.03 51,721.65 34,980.09 28,846.99
Total 310300 · Food Sales - General 33,619.76 36,457.77 45,033.87 50,390.98 34,243.22 27,779.26
310301 · Food Sales -Private Parties 0.00 4,717.89 0.00 0.00 0.00 0.00
310403 · Liquor Sales - Bar
310404 · Liquor Discounts -60.50 0.00 0.00 0.00 0.00 0.00
310403 · Liquor Sales - Bar - Other 4,387.03 4,185.25 5,216.25 5,331.51 6,526.20 3,496.80
Total 310403 · Liquor Sales - Bar 4,326.53 4,185.25 5,216.25 5,331.51 6,526.20 3,496.80
310503 · Wine Sales - Bar 1,581.30 1,916.65 2,043.60 1,558.25 1,403.65 987.10
320100 · Annual Greens Fees - ALPOA 6,082.41 7,019.49 7,835.79 7,835.79 7,835.79 7,835.79
320110 · Annual Greens Fees - Public 1,704.22 2,270.26 1,704.22 1,704.22 1,704.22 1,704.22
320120 · Green Fees - ALPOA 0.00 0.00 0.00 -699.84 0.00 0.00
320130 · Green Fees - Guest 18,630.01 25,044.69 30,972.46 37,360.06 29,460.55 5,819.69
320140 · Golf Lessons 0.00 0.00 0.00 0.00 0.00 0.00
Page 1 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14
320330 · Daily Cart Fee 2,122.93 4,498.61 1,620.00 2,825.23 4,599.79 301.92
320500 · Caddy Shack Sales 1,302.08 2,153.74 2,851.26 2,308.64 2,340.48 381.46
320600 · Annual Cart Fees 2,650.00 1,080.00 1,267.50 1,267.50 1,267.50 1,267.50
320610 · Club Rental 50.00 150.00 345.00 315.95 50.00 0.00
320630 · Handicap Fee Income 0.00 0.00 0.00 0.00 0.00 0.00
320650 · Miniature Golf 0.00 0.00 0.00 0.00 0.00 0.00
320660 · Driving Range Income 475.72 353.00 410.00 332.00 178.00 6.00
320700 · General Merchandise Sales 4,914.56 3,733.77 6,646.03 6,514.98 7,522.69 3,208.47
330064 · Gas Purchase Sales 0.00 0.00 12.00 13.00 0.00 8.00
330100 · Facility Rental
330101 · Boathouse Rental 0.00 975.00 575.00 600.00 425.00 336.78
330100 · Facility Rental - Other 0.00 1,100.00 75.00 800.00 0.00 500.00
Total 330100 · Facility Rental 0.00 2,075.00 650.00 1,400.00 425.00 836.78
330120 · Room Rentals 19,377.50 26,353.02 37,979.31 29,995.80 29,345.34 15,365.07
340100 · Boat Rentals / Launch Fee 45.00 125.00 175.00 35.00 20.00 15.00
340200 · Boat Storage 1,180.00 1,484.00 1,524.00 1,524.00 1,524.00 1,524.00
350096 · Asmt Collections w/o Roads 143,867.46 143,844.41 143,725.25 143,725.25 143,394.93 143,813.39
350097 · Roads Portion of Asmts Income 5,185.00 5,185.00 5,179.00 5,179.00 5,179.00 5,179.00
Initiation Fee 1,000.00 0.00 3,000.00 2,000.00 3,000.00 3,000.00
350110 · Fitness & Pool Income 116.66 106.66 56.66 176.66 45.38 135.00
360100 · Advertising Income 0.00 30.00 50.83 80.83 20.83 20.83
360110 · Newsletter Advertising Income 1,609.60 758.78 708.78 1,144.58 589.18 709.14
360130 · Administration Fees 5,500.00 90.00 30.00 0.00 0.00 0.00
360140 · Other Income
360148 · Newspaper Sales 215.47 184.99 288.07 239.04 276.65 179.82
Total 360140 · Other Income 215.47 184.99 288.07 239.04 276.65 179.82
Citations 0.00 0.00 0.00 0.00 75.00 25.00
360150 · Other Rentals & Fees 80.98 1,343.50 250.00 1,394.34 205.00 6,544.53
360180 · Misc. Income 31.82 1,200.00 0.00 70.00 0.00 0.00
360190 · Vending Income 222.74 329.96 540.20 325.21 494.76 204.52
Page 2 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14
360220 · Construction Fees
Building Permits -90.00 30.00 120.00 30.00 30.00 270.00
360220 · Construction Fees - Other -410.00 0.00 2,261.00 0.00 3,294.00 820.00
Total 360220 · Construction Fees -500.00 30.00 2,381.00 30.00 3,324.00 1,090.00
360230 · Property Transfer Fee 600.00 600.00 3,600.00 1,200.00 1,800.00 2,100.00
360300 · Fax & Copy Income 18.52 51.84 55.76 115.86 17.44 25.00
370040 · Fishing Permit Income 400.00 906.00 865.00 310.00 190.00 110.00
380041 · Class A & B Memberships 0.00 0.00 0.00 0.00 0.00 0.00
Total Income 264,171.77 288,482.27 318,127.58 328,289.86 296,787.67 240,090.56
Cost of Goods Sold
410110 · Beer - Can 157.28 234.73 387.03 733.64 685.58 168.58
401091 · Inventory Increase/Decrease -3,707.43 151.58 7,570.47 -4,196.36 -11,172.65 2,834.42
410100 · Beer - Bottled 1,486.10 1,902.50 824.55 1,799.30 1,124.35 1,337.07
410200 · Beer - Keg 1,080.35 818.00 2,502.00 1,248.00 2,266.70 -407.50
410300 · Fountain / Mixers 264.04 295.46 1,125.43 1,172.05 1,257.01 201.96
410400 · Liquor Purchases 1,924.76 648.46 2,100.79 1,484.72 1,539.41 1,465.68
410500 · Wine Purchases 548.26 716.43 1,011.34 1,362.25 606.19 69.30
420100 · Food Purchases 16,849.14 20,518.87 26,468.06 25,983.52 16,985.97 13,943.43
430100 · Caddy Shack Purchases 369.64 1,423.47 1,446.80 835.44 1,891.98 4.36
440100 · Merchandise Purchases 2,358.11 -9.06 7,239.21 3,649.96 1,019.32 1,132.55
460148 · Newspaper Purchases 147.76 236.31 291.83 283.59 114.92 391.71
590200 · Food Spoilage 169.35 0.00 0.00 0.00 0.00 0.00
Total COGS 21,647.36 26,936.75 50,967.51 34,356.11 16,318.78 21,141.56
Gross Profit 242,524.41 261,545.52 267,160.07 293,933.75 280,468.89 218,949.00
Expense
LOC Interest 0.00 0.00 0.00 0.00 0.00 0.00
540001 · Computer Equipment 479.51 173.29 558.48 789.13 -30.75 0.00
BFT TAX 0.00 0.00 0.00 0.00 0.00 0.00
Page 3 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14
Vending Expesnes -166.87 48.06 1,799.02 -980.30 -297.95 52.28
500701 · COMMUNITY VENDING EXPENSE 646.62 857.65 78.70 0.00 0.00 0.00
580841 · State Income Tax 0.00 0.00 0.00 0.00 0.00 0.00
Amortization Expense 314.02 314.02 961.33 961.33 961.33 1,035.60
540100 · IT / Computer Work 0.00 0.00 0.00 0.00 0.00 0.00
410000 · Wages
500300 · Health & Life Benefits 6,695.90 7,397.17 7,664.30 5,436.02 9,671.21 6,466.89
500210 · Workers Compensation 2,508.85 2,109.72 2,088.32 2,965.02 1,824.99 1,329.28
500200 · Payroll Taxes 10,556.97 10,123.85 11,919.36 11,343.03 9,582.19 6,604.38
500130 · Salaries - Flex Time 2,905.98 633.54 4,297.72 820.84 2,048.34 1,687.63
500110 · Salaries - Overtime 2,769.71 2,748.30 2,190.12 3,857.33 1,591.07 1,526.81
500100 · Salaries - Regular 82,695.03 78,908.46 94,058.81 86,709.77 84,571.01 59,822.13
410000 · Wages - Other 0.00 0.00 0.00 0.00 0.00 0.00
Total 410000 · Wages 108,132.44 101,921.04 122,218.63 111,132.01 109,288.81 77,437.12
500420 · Golf Lesson Commissions 35.00 0.00 0.00 0.00 0.00 0.00
500610 · Training & Conferences 0.00 100.00 150.00 40.00 100.00 360.00
510100 · Electricity
510101 · Electricity - Pumping Station 0.00 0.00 0.00 0.00 0.00 0.00
510100 · Electricity - Other 4,967.06 7,035.73 6,238.01 6,182.05 5,779.89 5,952.02
Total 510100 · Electricity 4,967.06 7,035.73 6,238.01 6,182.05 5,779.89 5,952.02
510120 · Heating Oil 0.00 0.00 0.00 0.00 0.00 2,571.96
510130 · Pest Control 318.00 318.00 318.00 318.00 318.00 318.00
510140 · Propane 1,049.79 1,516.38 1,522.13 1,334.26 1,217.61 1,144.75
510150 · Telephone 1,847.31 2,313.03 1,029.31 1,712.11 1,860.83 1,778.93
510160 · Television 1,420.31 1,269.70 896.67 896.67 960.26 939.06
510170 · Trash Service 1,069.10 1,069.10 1,069.10 1,069.10 1,069.10 1,069.10
510180 · Water & Sewer
USDA Loan Repayment - Sewer 2,791.67 2,791.67 2,791.67 2,791.67 2,791.67 2,791.67
USDA Loan Repayment Assistance 1,375.00 1,375.00 1,375.00 1,375.00 1,375.00 1,375.00
510180 · Water & Sewer - Other 5,791.46 6,337.90 6,742.02 6,804.19 6,169.59 5,855.18
Page 4 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14
Total 510180 · Water & Sewer 9,958.13 10,504.57 10,908.69 10,970.86 10,336.26 10,021.85
520010 · Cinders 0.00 0.00 0.00 0.00 17,026.30 0.00
520020 · Asphalt / Tar 0.00 0.00 0.00 558.68 0.00 483.01
520030 · Stone 0.00 451.57 0.00 0.00 0.00 0.00
520300 · Carpentry Services & Supplies 12.65 0.00 0.00 0.00 0.00 0.00
520310 · Electrical Services & Supplies 1,978.68 3,756.02 3,436.39 3,568.51 0.00 0.00
520320 · Painting Service and Supplies 0.00 225.12 0.00 0.00 0.00 0.00
520340 · Plumbing Services & Supplies 348.41 40.00 874.50 151.74 0.00 0.00
520360 · Furnishing Service & Supplies 94.13 0.00 0.00 0.00 0.00 0.00
520400 · Cleaning Service & Supplies 3,428.64 1,373.31 1,528.28 658.40 565.48 1,286.79
520410 · Paper Goods 1,170.13 904.70 1,177.25 1,594.35 795.45 476.02
520500 · PIPE 0.00 0.00 0.00 0.00 0.00 0.00
520510 · Tools 0.00 0.00 0.00 79.47 0.00 91.02
520520 · Drainage 0.00 0.00 72.78 0.00 0.00 0.00
520521 · Fertilizer 0.00 0.00 0.00 0.00 0.00 0.00
520522 · Flags, Cups, Markers, etc. 8.21 162.48 255.43 101.15 32.86 0.00
520523 · Herbicides 0.00 0.00 0.00 74.19 0.00 0.00
520524 · Irrigation 0.00 0.00 0.00 0.00 0.00 0.00
520525 · Lime 0.00 0.00 0.00 0.00 0.00 0.00
520526 · Pesticides 0.00 0.00 0.00 0.00 0.00 0.00
520527 · Seed & Sprigs 0.00 0.00 0.00 0.00 0.00 0.00
520528 · Top Dressing 941.47 0.00 0.00 0.00 2,500.00 0.00
520600 · Sand 0.00 0.00 0.00 0.00 0.00 0.00
520610 · Fish 0.00 0.00 0.00 0.00 0.00 0.00
520700 · Office Supplies 617.60 644.96 490.00 353.02 885.85 635.39
520710 · Decorations 0.00 0.00 0.00 0.00 0.00 200.00
520720 · Newsletter Production & Mailing 907.30 795.90 857.56 0.00 784.41 908.83
520730 · Copy Machine Expense 0.00 653.81 358.02 293.45 303.30 125.50
520740 · Mailings 0.00 0.00 0.00 0.00 0.00 0.00
520750 · Metered Postage 640.88 -287.78 -307.72 614.47 628.13 252.57
520760 · Entertainment 585.00 1,510.00 2,360.00 6,889.00 735.00 225.00
Page 5 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14
520770 · Printing 115.93 755.19 27.99 101.94 291.33 128.43
520780 · Miscellaneous Supplies 6,737.97 4,264.48 2,317.54 2,673.61 628.59 1,860.47
520810 · Laundry / Leased Linen 1,978.37 2,825.90 3,279.01 3,469.77 2,708.10 3,034.13
520820 · Uniform - Laundry 628.78 741.87 693.49 893.69 516.45 559.75
520840 · Uniform Purchase 2,928.45 68.84 303.34 245.94 172.00 300.68
520900 · Diesel Fuel 1,982.36 1,578.67 1,732.29 1,247.04 1,879.86 892.21
520910 · Gas 1,545.91 4,849.17 3,311.07 3,236.68 3,019.61 2,903.38
520911 · Oil & Filters 0.00 0.00 0.00 110.83 114.45 0.00
520920 · Mileage 422.28 330.82 227.40 458.35 94.36 178.14
521000 · Handicap Charge 0.00 0.00 1,035.00 0.00 0.00 0.00
530100 · Fire Extinguisher Svc. & Supply 854.94 0.00 0.00 0.00 0.00 394.15
530400 · Vehicle Taxes & License 0.00 0.00 0.00 0.00 0.00 0.00
530510 · Dam Compliance Survey 0.00 0.00 0.00 0.00 0.00 0.00
530600 · WEED CONTROL 0.00 0.00 0.00 0.00 0.00 0.00
540000 · Accounting Services 600.00 600.00 600.00 600.00 0.00 1,200.00
540110 · Consulting Fees 0.00 0.00 0.00 0.00 0.00 2,500.00
540300 · Collections Expense 174.86 0.00 0.00 1,415.00 174.86 -349.72
540330 · Legal Fees 37.50 0.00 1,005.00 179.90 0.00 0.00
550090 · Lease/Rent/Maint-Admin 1,106.62 1,233.79 1,222.06 1,829.94 575.04 1,127.11
550100 · Fire Alarm Expense 125.71 197.79 397.94 39.22 39.22 117.66
550200 · Insurance 11,051.99 10,698.78 11,265.30 11,051.76 10,768.72 11,055.41
570090 · Interest on payables 3,303.47 941.51 814.08 985.51 762.57 18.15
570091 · Late Fees/Finance Charges 34.00 52.00 43.14 493.41 35.39 13.15
570100 · Cart Repair & Maintenance 0.00 0.00 0.00 0.00 0.00 0.00
570110 · Repair & Maintenance 3,466.68 951.87 1,137.97 20.35 139.40 0.00
570300 · Lighting Expense 145.92 289.72 62.17 532.02 0.00 378.02
570400 · Parts and Outside Labor 2,598.23 155.61 132.50 575.71 77.52 79.08
570500 · Safety Expense 519.40 0.00 0.00 0.00 0.00 0.00
570600 · Tool Repair 0.00 18.01 0.00 0.00 0.00 0.00
570700 · Vehicle / Equip. Rpr & Maint 5,095.17 153.00 229.09 846.89 1,398.11 1,771.49
570800 · Door Lock Expense 0.00 0.00 205.16 0.00 0.00 0.00
571010 · Bank Fees -165.87 86.65 45.90 53.00 56.50 28.05
Page 6 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14
580100 · Advertising
Promotional Gift Certificates 1,065.09 -264.01 660.66 392.20 -764.38 -490.43
580110 · Advertising - Employment 0.00 102.00 35.39 0.00 0.00 0.00
580100 · Advertising - Other 7,944.35 3,518.65 4,264.21 2,482.75 4,168.68 2,752.50
Total 580100 · Advertising 9,009.44 3,356.64 4,960.26 2,874.95 3,404.30 2,262.07
580300 · Bad Debt Expense 34,387.14 25,184.21 21,340.17 17,595.48 13,062.69 6,574.14
580500 · Cash Short (Over) 20.65 122.59 780.60 -417.85 4.62 90.76
580600 · Credit Card Fees 3,280.63 3,382.77 4,606.52 3,513.01 3,191.91 2,169.79
580700 · Donations 280.00 0.00 0.00 0.00 0.00 0.00
580800 · Dues and Subscriptions 0.00 0.00 375.00 0.00 158.10 0.00
580810 · Permits & License 1,819.50 900.00 0.00 0.00 195.00 227.00
580820 · Professional Fees & Memberships 0.00 0.00 0.00 0.00 0.00 0.00
580830 · Property Taxes 3,116.78 171.58 3,411.30 3,781.80 3,850.19 2,720.14
590020 · Equipment Rental 0.00 0.00 0.00 0.00 0.00 0.00
590110 · Miscellaneous Expense 5,642.47 1,261.37 2,008.15 5,078.29 3,277.49 4,673.44
590120 · Public Relations 0.00 0.00 0.00 0.00 0.00 0.00
590250 · Point of Sale System 0.00 0.00 0.00 0.32 0.00 0.00
590300 · Service Contracts 0.00 0.00 249.00 0.00 0.00 -249.00
590310 · Support Agreements 0.00 0.00 0.00 0.00 0.00 94.95
590600 · Furniture & Fixtures 0.00 0.00 207.76 0.00 0.00 0.00
590610 · Small Appliances 64.35 0.00 0.00 0.00 0.00 0.00
590620 · Equipment 215.36 0.00 880.21 208.82 264.98 247.83
590700 · GM Contingency 0.00 0.00 0.00 0.00 0.00 0.00
598000 · Capital Improvement Interest 0.00 0.00 0.00 0.00 0.00 0.00
598200 · Mortgage Interest 1,538.05 824.85 1,542.34 1,128.90 1,084.25 332.34
810000 · Depreciation 32,013.14 31,781.74 28,730.25 23,946.41 23,862.36 26,126.73
Total Expense 277,479.70 235,450.08 258,029.56 238,132.34 231,628.14 180,824.73
Net Ordinary Income -34,955.29 26,095.44 9,130.51 55,801.41 48,840.75 38,124.27
Other Income/Expense
Page 7 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
May 14 Jun 14 Jul 14 Aug 14 Sep 14 Oct 14
Other Income
Gain on Asset 0.00 0.00 0.00 2,013.75 259.59 0.00
366090 · Interest Income
600100 · Finance Charges 0.00 0.00 0.00 -8.04 0.00 0.00
600101 · Interest / Assess. Collections 1,300.59 1,049.39 2,550.56 2,596.42 1,996.64 1,711.35
366090 · Interest Income - Other 3.49 36.28 5.63 2.22 6.12 51.30
Total 366090 · Interest Income 1,304.08 1,085.67 2,556.19 2,590.60 2,002.76 1,762.65
Total Other Income 1,304.08 1,085.67 2,556.19 4,604.35 2,262.35 1,762.65
Other Expense
Federal Income Taxes 0.00 0.00 0.00 0.00 0.00 0.00
592040 · Fines and Penalties 0.00 0.00 571.47 0.00 467.95 0.00
Total Other Expense 0.00 0.00 571.47 0.00 467.95 0.00
Net Other Income 1,304.08 1,085.67 1,984.72 4,604.35 1,794.40 1,762.65
Net Income -33,651.21 27,181.11 11,115.23 60,405.76 50,635.15 39,886.92
Page 8 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense
Income
Cross Country Ski Income
Work Orders
Compliance Committee Fines
Usage Fee
Lot Sales
310104 · Beer Sales - Bar
Beer Sales - Draft
Beer Sales - Bottles
Beer Sales - Cans
310104 · Beer Sales - Bar - Other
Total 310104 · Beer Sales - Bar
310200 · Cover Charge
310300 · Food Sales - General
Food Discounts
310300 · Food Sales - General - Other
Total 310300 · Food Sales - General
310301 · Food Sales -Private Parties
310403 · Liquor Sales - Bar
310404 · Liquor Discounts
310403 · Liquor Sales - Bar - Other
Total 310403 · Liquor Sales - Bar
310503 · Wine Sales - Bar
320100 · Annual Greens Fees - ALPOA
320110 · Annual Greens Fees - Public
320120 · Green Fees - ALPOA
320130 · Green Fees - Guest
320140 · Golf Lessons
TOTAL
Nov 14 Dec 14 Jan 15 Feb 15 Mar 15 Apr 15
0.00 5.99 10.00 0.00 20.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
200.00 0.00 0.00 0.00 1,900.00 100.00
710.83 658.11 584.09 425.76 392.81 376.16
0.00 0.00 0.00 0.00 0.00 0.00
2,079.56 1,650.50 1,806.50 1,904.50 1,530.31 1,370.82
2,016.56 1,277.70 1,471.95 1,942.50 1,313.00 1,148.50
19.82 0.00 0.00 0.00 0.00 168.46
0.00 0.00 0.00 0.00 0.00 0.00
4,115.94 2,928.20 3,278.45 3,847.00 2,843.31 2,687.78
0.00 289.64 0.00 25.00 0.00 0.00
-366.93 -32.97 -131.01 -49.48 -116.57 -35.51
14,238.94 12,271.25 11,032.11 14,090.31 12,938.48 15,393.28
13,872.01 12,238.28 10,901.10 14,040.83 12,821.91 15,357.77
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
3,122.00 2,297.75 3,320.50 3,617.00 2,262.00 1,636.45
3,122.00 2,297.75 3,320.50 3,617.00 2,262.00 1,636.45
694.00 835.95 429.00 589.95 333.00 458.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
108.52 0.00 0.00 0.00 0.00 2,706.40
0.00 0.00 0.00 0.00 0.00 0.00
Page 9 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense320330 · Daily Cart Fee
320500 · Caddy Shack Sales
320600 · Annual Cart Fees
320610 · Club Rental
320630 · Handicap Fee Income
320650 · Miniature Golf
320660 · Driving Range Income
320700 · General Merchandise Sales
330064 · Gas Purchase Sales
330100 · Facility Rental
330101 · Boathouse Rental
330100 · Facility Rental - Other
Total 330100 · Facility Rental
330120 · Room Rentals
340100 · Boat Rentals / Launch Fee
340200 · Boat Storage
350096 · Asmt Collections w/o Roads
350097 · Roads Portion of Asmts Income
Initiation Fee
350110 · Fitness & Pool Income
360100 · Advertising Income
360110 · Newsletter Advertising Income
360130 · Administration Fees
360140 · Other Income
360148 · Newspaper Sales
Total 360140 · Other Income
Citations
360150 · Other Rentals & Fees
360180 · Misc. Income
360190 · Vending Income
TOTAL
Nov 14 Dec 14 Jan 15 Feb 15 Mar 15 Apr 15
0.00 0.00 0.00 0.00 0.00 133.20
20.06 0.00 0.00 0.00 0.00 284.72
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 75.00 150.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 100.00 28.00
1,431.47 686.19 103.88 149.27 699.31 2,049.90
0.00 0.00 0.00 0.00 0.00 0.00
0.00 100.00 0.00 0.00 425.00 600.00
0.00 100.00 100.00 100.00 0.00 225.00
0.00 200.00 100.00 100.00 425.00 825.00
5,672.90 3,922.52 3,052.89 5,896.87 8,358.30 13,251.54
0.00 0.00 0.00 0.00 0.00 35.00
0.00 0.00 0.00 0.00 0.00 0.00
138,834.23 143,862.98 143,514.23 144,003.70 143,148.70 139,537.31
5,179.00 5,179.00 5,179.00 5,179.00 5,179.00 5,179.00
0.00 2,000.00 4,000.00 0.00 2,000.00 2,000.00
45.00 213.90 175.00 114.17 235.84 315.84
20.83 20.83 20.83 20.83 20.83 45.82
586.67 316.67 295.01 868.06 625.28 -584.00
-20.00 0.00 0.00 0.00 0.00 0.00
246.31 127.40 155.87 85.97 104.83 146.57
246.31 127.40 155.87 85.97 104.83 146.57
0.00 0.00 10.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 -180.00
0.00 579.74 638.40 0.00 69.81 0.00
129.77 223.19 153.48 230.34 349.06 221.15
Page 10 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense360220 · Construction Fees
Building Permits
360220 · Construction Fees - Other
Total 360220 · Construction Fees
360230 · Property Transfer Fee
360300 · Fax & Copy Income
370040 · Fishing Permit Income
380041 · Class A & B Memberships
Total Income
Cost of Goods Sold
410110 · Beer - Can
401091 · Inventory Increase/Decrease
410100 · Beer - Bottled
410200 · Beer - Keg
410300 · Fountain / Mixers
410400 · Liquor Purchases
410500 · Wine Purchases
420100 · Food Purchases
430100 · Caddy Shack Purchases
440100 · Merchandise Purchases
460148 · Newspaper Purchases
590200 · Food Spoilage
Total COGS
Gross Profit
Expense
LOC Interest
540001 · Computer Equipment
BFT TAX
TOTAL
Nov 14 Dec 14 Jan 15 Feb 15 Mar 15 Apr 15
30.00 0.00 30.00 0.00 60.00 -60.00
0.00 0.00 400.00 0.00 0.00 0.00
30.00 0.00 430.00 0.00 60.00 -60.00
0.00 1,800.00 2,400.00 300.00 1,500.00 1,500.00
0.00 5.40 0.45 3.00 0.00 9.16
0.00 0.00 0.00 0.00 20.00 540.00
0.00 250.00 125.00 0.00 25.00 0.00
174,999.54 178,641.74 178,877.18 179,496.75 183,568.99 188,750.77
0.00 0.00 0.00 0.00 0.00 227.88
-12,110.40 1,288.76 1,464.25 748.50 -3,084.91 1,001.48
-8.55 525.85 310.70 802.40 499.60 370.25
140.80 494.60 416.00 938.90 810.00 437.80
331.30 103.02 0.00 0.00 456.55 194.88
555.52 1,287.67 858.40 991.28 638.11 332.20
0.00 50.40 54.37 125.75 0.00 201.22
8,044.26 6,887.52 6,829.42 7,088.32 8,052.83 8,955.29
0.00 0.00 0.00 0.00 0.00 471.51
1,680.08 -192.90 -927.22 653.75 10,514.87 4,226.15
265.96 217.86 158.98 97.15 174.07 87.87
81.00 60.28 0.00 400.40 92.90 0.00
-1,020.03 10,723.06 9,164.90 11,846.45 18,154.02 16,506.53
176,019.57 167,918.68 169,712.28 167,650.30 165,414.97 172,244.24
1,457.77 418.03 0.00 -674.57 -280.99 -349.27
0.00 225.70 9.20 157.92 44.51 223.91
0.00 0.00 0.00 0.00 0.00 2,890.00
Page 11 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/ExpenseVending Expesnes
500701 · COMMUNITY VENDING EXPENSE
580841 · State Income Tax
Amortization Expense
540100 · IT / Computer Work
410000 · Wages
500300 · Health & Life Benefits
500210 · Workers Compensation
500200 · Payroll Taxes
500130 · Salaries - Flex Time
500110 · Salaries - Overtime
500100 · Salaries - Regular
410000 · Wages - Other
Total 410000 · Wages
500420 · Golf Lesson Commissions
500610 · Training & Conferences
510100 · Electricity
510101 · Electricity - Pumping Station
510100 · Electricity - Other
Total 510100 · Electricity
510120 · Heating Oil
510130 · Pest Control
510140 · Propane
510150 · Telephone
510160 · Television
510170 · Trash Service
510180 · Water & Sewer
USDA Loan Repayment - Sewer
USDA Loan Repayment Assistance
510180 · Water & Sewer - Other
TOTAL
Nov 14 Dec 14 Jan 15 Feb 15 Mar 15 Apr 15
77.88 306.75 870.77 20.60 1,027.22 1,197.68
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 3,638.00
1,035.90 1,035.60 961.33 961.33 961.33 961.33
0.00 0.00 0.00 0.00 0.00 0.00
7,117.97 7,117.97 6,599.47 5,691.35 6,165.89 6,167.89
1,272.53 1,188.10 1,313.94 879.68 1,628.43 1,757.08
5,182.64 5,023.24 9,562.42 6,234.03 4,958.58 7,523.77
978.67 613.14 4,383.77 2,252.12 919.21 1,781.58
1,546.89 81.03 913.89 3,538.48 986.87 483.81
49,194.45 39,631.82 65,019.95 43,677.29 36,276.43 60,404.33
0.00 2,977.83 0.00 0.00 0.00 0.00
65,293.15 56,633.13 87,793.44 62,272.95 50,935.41 78,118.46
0.00 0.00 0.00 0.00 0.00 0.00
83.84 0.00 0.00 87.50 175.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
7,661.70 8,213.20 7,652.77 8,668.39 6,948.19 6,222.90
7,661.70 8,213.20 7,652.77 8,668.39 6,948.19 6,222.90
42.76 0.00 1,240.21 59.62 0.00 0.00
318.00 0.00 318.00 636.00 318.00 318.00
1,118.33 1,247.64 782.47 672.48 948.62 724.19
1,223.45 2,228.32 1,723.22 1,773.53 1,770.11 1,798.17
939.06 939.06 929.53 559.68 982.53 1,405.38
1,069.10 1,069.10 1,069.10 1,069.10 1,069.10 1,069.10
2,791.67 2,791.67 2,791.67 2,791.67 2,791.67 2,791.67
1,375.00 1,375.00 1,375.00 1,375.00 1,375.00 1,375.00
5,406.32 5,246.64 5,226.12 5,797.56 4,676.88 5,157.73
Page 12 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/ExpenseTotal 510180 · Water & Sewer
520010 · Cinders
520020 · Asphalt / Tar
520030 · Stone
520300 · Carpentry Services & Supplies
520310 · Electrical Services & Supplies
520320 · Painting Service and Supplies
520340 · Plumbing Services & Supplies
520360 · Furnishing Service & Supplies
520400 · Cleaning Service & Supplies
520410 · Paper Goods
520500 · PIPE
520510 · Tools
520520 · Drainage
520521 · Fertilizer
520522 · Flags, Cups, Markers, etc.
520523 · Herbicides
520524 · Irrigation
520525 · Lime
520526 · Pesticides
520527 · Seed & Sprigs
520528 · Top Dressing
520600 · Sand
520610 · Fish
520700 · Office Supplies
520710 · Decorations
520720 · Newsletter Production & Mailing
520730 · Copy Machine Expense
520740 · Mailings
520750 · Metered Postage
520760 · Entertainment
TOTAL
Nov 14 Dec 14 Jan 15 Feb 15 Mar 15 Apr 15
9,572.99 9,413.31 9,392.79 9,964.23 8,843.55 9,324.40
0.00 0.00 6,423.73 0.00 -6,423.73 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
4,971.88 2,700.00 2,996.07 2,202.99 0.00 6,452.52
0.00 0.00 69.95 104.94 218.23 0.00
0.00 380.00 0.00 40.00 120.52 59.82
17.53 0.00 0.00 0.00 0.00 0.00
505.34 227.30 223.08 289.39 440.21 382.62
513.20 448.25 310.41 158.84 580.27 405.40
0.00 0.00 0.00 0.00 0.00 0.00
14.03 0.00 0.00 0.00 0.00 95.00
0.00 0.00 0.00 0.00 0.00 0.00
9,973.54 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 110.29 14.89 0.00
10,176.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 2,500.00 0.00
264.61 211.13 970.71 64.27 316.61 1,262.31
22.26 0.00 0.00 104.37 0.00 0.00
498.30 143.31 739.97 137.37 601.80 1,007.68
0.00 0.00 241.08 480.83 0.00 624.25
0.00 0.00 0.00 0.00 0.00 0.00
649.19 -223.59 -372.84 575.48 43.27 -743.18
0.00 1,025.00 0.00 450.00 0.00 -200.00
Page 13 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense520770 · Printing
520780 · Miscellaneous Supplies
520810 · Laundry / Leased Linen
520820 · Uniform - Laundry
520840 · Uniform Purchase
520900 · Diesel Fuel
520910 · Gas
520911 · Oil & Filters
520920 · Mileage
521000 · Handicap Charge
530100 · Fire Extinguisher Svc. & Supply
530400 · Vehicle Taxes & License
530510 · Dam Compliance Survey
530600 · WEED CONTROL
540000 · Accounting Services
540110 · Consulting Fees
540300 · Collections Expense
540330 · Legal Fees
550090 · Lease/Rent/Maint-Admin
550100 · Fire Alarm Expense
550200 · Insurance
570090 · Interest on payables
570091 · Late Fees/Finance Charges
570100 · Cart Repair & Maintenance
570110 · Repair & Maintenance
570300 · Lighting Expense
570400 · Parts and Outside Labor
570500 · Safety Expense
570600 · Tool Repair
570700 · Vehicle / Equip. Rpr & Maint
570800 · Door Lock Expense
571010 · Bank Fees
TOTAL
Nov 14 Dec 14 Jan 15 Feb 15 Mar 15 Apr 15
510.24 157.30 1,827.29 30.61 0.00 1,180.92
435.73 440.68 905.19 26.01 270.55 824.30
1,227.14 764.00 572.91 697.22 635.95 975.66
284.55 297.25 346.52 244.00 300.00 820.36
0.00 0.00 0.00 0.00 42.34 250.25
1,241.85 1,281.30 3,194.38 1,852.05 1,182.86 499.91
763.64 1,540.16 30.00 3,360.52 931.46 1,303.99
0.00 16.96 0.00 13.36 775.89 136.64
96.78 526.81 21.73 21.75 213.35 20.91
0.00 0.00 0.00 0.00 0.00 1,050.00
1,068.15 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 35.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
1,550.00 0.00 3,850.00 1,200.00 600.00 600.00
1,154.99 -207.35 5,025.60 5,006.50 472.05 -11,438.79
2,854.21 0.00 0.00 1,466.50 0.00 4,329.00
474.70 390.49 0.00 0.00 645.00 45.00
1,757.31 608.07 1,337.06 1,132.16 1,142.23 677.33
86.50 86.50 86.50 86.50 86.50 86.50
10,698.78 11,266.79 11,204.44 10,120.14 11,206.08 9,751.38
328.32 590.38 1,434.15 755.54 664.84 2,496.86
0.00 0.00 13.15 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
34.99 0.00 0.00 0.00 2,327.28 3,336.39
0.00 0.00 95.93 0.00 0.00 0.00
155.61 -155.61 51.46 0.00 0.00 46.31
848.52 3.18 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
667.77 560.68 2,708.96 -180.72 812.02 434.47
0.00 31.80 0.00 0.00 0.00 0.00
19.50 40.20 27.35 43.50 19.60 29.00
Page 14 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense580100 · Advertising
Promotional Gift Certificates
580110 · Advertising - Employment
580100 · Advertising - Other
Total 580100 · Advertising
580300 · Bad Debt Expense
580500 · Cash Short (Over)
580600 · Credit Card Fees
580700 · Donations
580800 · Dues and Subscriptions
580810 · Permits & License
580820 · Professional Fees & Memberships
580830 · Property Taxes
590020 · Equipment Rental
590110 · Miscellaneous Expense
590120 · Public Relations
590250 · Point of Sale System
590300 · Service Contracts
590310 · Support Agreements
590600 · Furniture & Fixtures
590610 · Small Appliances
590620 · Equipment
590700 · GM Contingency
598000 · Capital Improvement Interest
598200 · Mortgage Interest
810000 · Depreciation
Total Expense
Net Ordinary Income
Other Income/Expense
TOTAL
Nov 14 Dec 14 Jan 15 Feb 15 Mar 15 Apr 15
50.00 0.00 0.00 0.00 -100.00 0.00
0.00 0.00 0.00 0.00 0.00 63.62
2,502.25 2,352.22 1,825.72 3,279.12 3,714.34 6,406.99
2,552.25 2,352.22 1,825.72 3,279.12 3,614.34 6,470.61
741.60 -307.75 -331.63 -3,620.09 -3,030.10 6,736.82
122.05 -1.96 19.05 11.70 1.50 -651.65
774.07 850.26 726.94 868.02 884.31 1,561.40
290.00 0.00 0.00 0.00 0.00 0.00
110.00 857.74 0.00 0.00 0.00 0.00
0.00 247.00 0.00 0.00 300.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
3,914.31 3,411.30 3,299.32 3,411.30 3,411.30 3,411.30
0.00 0.00 0.00 0.00 0.00 0.00
2,174.79 2,509.33 1,355.54 413.34 1,109.31 1,888.64
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 109.95 0.00 0.00 0.00
292.16 0.00 0.00 0.00 352.83 0.00
0.00 0.00 31.80 281.85 0.00 205.26
0.00 0.00 14.93 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 1,249.53 0.00 0.00 0.00 0.00
0.00 0.00 0.00 2,786.90 2,330.42 5,168.48
25,269.77 24,984.53 24,856.74 24,886.87 25,699.76 161,177.52
180,000.09 141,033.03 188,985.97 149,177.18 129,156.32 320,313.44
-3,980.52 26,885.65 -19,273.69 18,473.12 36,258.65 -148,069.20
Page 15 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/ExpenseOther Income
Gain on Asset
366090 · Interest Income
600100 · Finance Charges
600101 · Interest / Assess. Collections
366090 · Interest Income - Other
Total 366090 · Interest Income
Total Other Income
Other Expense
Federal Income Taxes
592040 · Fines and Penalties
Total Other Expense
Net Other Income
Net Income
TOTAL
Nov 14 Dec 14 Jan 15 Feb 15 Mar 15 Apr 15
4,500.00 0.00 0.00 0.00 0.00 1,240.41
0.00 0.00 0.00 0.00 0.00 0.00
1,656.51 1,950.28 1,611.62 0.00 1,456.86 1,201.54
152.95 -38.83 26.00 1,469.03 33.79 20.03
1,809.46 1,911.45 1,637.62 1,469.03 1,490.65 1,221.57
6,309.46 1,911.45 1,637.62 1,469.03 1,490.65 2,461.98
0.00 0.00 0.00 0.00 0.00 4,742.00
0.00 0.00 0.00 8.32 580.21 441.61
0.00 0.00 0.00 8.32 580.21 5,183.61
6,309.46 1,911.45 1,637.62 1,460.71 910.44 -2,721.63
2,328.94 28,797.10 -17,636.07 19,933.83 37,169.09 -150,790.83
Page 16 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense
Income
Cross Country Ski Income
Work Orders
Compliance Committee Fines
Usage Fee
Lot Sales
310104 · Beer Sales - Bar
Beer Sales - Draft
Beer Sales - Bottles
Beer Sales - Cans
310104 · Beer Sales - Bar - Other
Total 310104 · Beer Sales - Bar
310200 · Cover Charge
310300 · Food Sales - General
Food Discounts
310300 · Food Sales - General - Other
Total 310300 · Food Sales - General
310301 · Food Sales -Private Parties
310403 · Liquor Sales - Bar
310404 · Liquor Discounts
310403 · Liquor Sales - Bar - Other
Total 310403 · Liquor Sales - Bar
310503 · Wine Sales - Bar
320100 · Annual Greens Fees - ALPOA
320110 · Annual Greens Fees - Public
320120 · Green Fees - ALPOA
320130 · Green Fees - Guest
320140 · Golf Lessons
TOTAL
May '14 - Apr 15 Budget
35.99 200.00
100.00 0.00
4,600.00 200.00
15,214.61 18,000.00
0.00 1,500.00
27,154.91 0.00
25,774.92 0.00
9,615.62 0.00
0.00 60,000.00
62,545.45 60,000.00
10,410.61 7,500.00
-7,523.97 0.00
314,280.73 240,000.00
306,756.76 240,000.00
4,717.89 0.00
-60.50 0.00
45,398.74 26,000.00
45,338.24 26,000.00
12,830.45 12,000.00
44,445.06 47,000.00
10,791.36 12,000.00
-699.84
150,102.38 180,000.00
0.00 700.00
Page 17 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense320330 · Daily Cart Fee
320500 · Caddy Shack Sales
320600 · Annual Cart Fees
320610 · Club Rental
320630 · Handicap Fee Income
320650 · Miniature Golf
320660 · Driving Range Income
320700 · General Merchandise Sales
330064 · Gas Purchase Sales
330100 · Facility Rental
330101 · Boathouse Rental
330100 · Facility Rental - Other
Total 330100 · Facility Rental
330120 · Room Rentals
340100 · Boat Rentals / Launch Fee
340200 · Boat Storage
350096 · Asmt Collections w/o Roads
350097 · Roads Portion of Asmts Income
Initiation Fee
350110 · Fitness & Pool Income
360100 · Advertising Income
360110 · Newsletter Advertising Income
360130 · Administration Fees
360140 · Other Income
360148 · Newspaper Sales
Total 360140 · Other Income
Citations
360150 · Other Rentals & Fees
360180 · Misc. Income
360190 · Vending Income
TOTAL
May '14 - Apr 15 Budget
16,101.68 14,000.00
11,642.44 16,000.00
8,800.00 15,000.00
910.95 750.00
225.00 1,000.00
0.00 500.00
1,882.72 2,500.00
37,660.52 40,000.00
33.00 100.00
4,036.78 3,500.00
3,000.00 0.00
7,036.78 3,500.00
198,571.06 185,000.00
450.00 500.00
8,760.00 7,500.00
1,715,271.84 1,600,000.00
62,160.00 138,000.00
22,000.00 24,000.00
1,736.77 500.00
353.29 0.00
7,627.75 2,000.00
5,600.00 4,000.00
2,250.99 2,000.00
2,250.99 2,000.00
110.00 100.00
9,638.35 12,000.00
2,589.77 500.00
3,424.38 6,000.00
Page 18 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense360220 · Construction Fees
Building Permits
360220 · Construction Fees - Other
Total 360220 · Construction Fees
360230 · Property Transfer Fee
360300 · Fax & Copy Income
370040 · Fishing Permit Income
380041 · Class A & B Memberships
Total Income
Cost of Goods Sold
410110 · Beer - Can
401091 · Inventory Increase/Decrease
410100 · Beer - Bottled
410200 · Beer - Keg
410300 · Fountain / Mixers
410400 · Liquor Purchases
410500 · Wine Purchases
420100 · Food Purchases
430100 · Caddy Shack Purchases
440100 · Merchandise Purchases
460148 · Newspaper Purchases
590200 · Food Spoilage
Total COGS
Gross Profit
Expense
LOC Interest
540001 · Computer Equipment
BFT TAX
TOTAL
May '14 - Apr 15 Budget
450.00 0.00
6,365.00 3,000.00
6,815.00 3,000.00
17,400.00 20,000.00
302.43 0.00
3,341.00 2,000.00
400.00 0.00
2,820,284.68 2,705,550.00
2,594.72 0.00
-19,212.29 0.00
10,974.12 12,500.00
10,745.65 7,500.00
5,401.70 6,000.00
13,827.00 8,000.00
4,745.51 5,500.00
166,606.63 130,000.00
6,443.20 5,200.00
31,344.82 33,000.00
2,468.01 2,400.00
803.93 750.00
236,743.00 210,850.00
2,583,541.68 2,494,700.00
570.97
2,630.90 2,500.00
2,890.00 9,000.00
Page 19 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/ExpenseVending Expesnes
500701 · COMMUNITY VENDING EXPENSE
580841 · State Income Tax
Amortization Expense
540100 · IT / Computer Work
410000 · Wages
500300 · Health & Life Benefits
500210 · Workers Compensation
500200 · Payroll Taxes
500130 · Salaries - Flex Time
500110 · Salaries - Overtime
500100 · Salaries - Regular
410000 · Wages - Other
Total 410000 · Wages
500420 · Golf Lesson Commissions
500610 · Training & Conferences
510100 · Electricity
510101 · Electricity - Pumping Station
510100 · Electricity - Other
Total 510100 · Electricity
510120 · Heating Oil
510130 · Pest Control
510140 · Propane
510150 · Telephone
510160 · Television
510170 · Trash Service
510180 · Water & Sewer
USDA Loan Repayment - Sewer
USDA Loan Repayment Assistance
510180 · Water & Sewer - Other
TOTAL
May '14 - Apr 15 Budget
3,955.14 0.00
1,582.97 4,500.00
3,638.00 0.00
10,464.45 4,900.00
0.00 500.00
82,192.03 99,894.00
20,865.94 17,490.00
98,614.46 99,990.00
23,322.54 28,816.00
22,234.31 16,650.00
780,969.48 824,000.00
2,977.83 4,000.00
1,031,176.59 1,090,840.00
35.00 0.00
1,096.34 2,000.00
0.00 780.00
81,521.91 79,220.00
81,521.91 80,000.00
3,914.55 5,000.00
3,816.00 3,000.00
13,278.65 12,050.00
21,058.32 20,300.00
12,137.91 11,000.00
12,829.20 14,000.00
33,500.04 33,500.04
16,500.00 16,500.00
69,211.59 69,999.96
Page 20 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/ExpenseTotal 510180 · Water & Sewer
520010 · Cinders
520020 · Asphalt / Tar
520030 · Stone
520300 · Carpentry Services & Supplies
520310 · Electrical Services & Supplies
520320 · Painting Service and Supplies
520340 · Plumbing Services & Supplies
520360 · Furnishing Service & Supplies
520400 · Cleaning Service & Supplies
520410 · Paper Goods
520500 · PIPE
520510 · Tools
520520 · Drainage
520521 · Fertilizer
520522 · Flags, Cups, Markers, etc.
520523 · Herbicides
520524 · Irrigation
520525 · Lime
520526 · Pesticides
520527 · Seed & Sprigs
520528 · Top Dressing
520600 · Sand
520610 · Fish
520700 · Office Supplies
520710 · Decorations
520720 · Newsletter Production & Mailing
520730 · Copy Machine Expense
520740 · Mailings
520750 · Metered Postage
520760 · Entertainment
TOTAL
May '14 - Apr 15 Budget
119,211.63 120,000.00
17,026.30 17,000.00
1,041.69 2,000.00
451.57 3,000.00
12.65 3,000.00
32,063.06 10,000.00
618.24 2,700.00
2,014.99 2,500.00
111.66 300.00
10,908.84 10,000.00
8,534.27 7,600.00
0.00 1,000.00
279.52 1,000.00
72.78 0.00
9,973.54 12,000.00
685.31 3,200.00
10,250.19 7,600.00
0.00 2,000.00
0.00 3,500.00
0.00 7,000.00
0.00 1,600.00
3,441.47 3,700.00
0.00 3,400.00
2,500.00 2,500.00
6,716.46 7,700.00
326.63 950.00
7,382.43 12,500.00
3,080.24 3,000.00
0.00 50.00
1,468.88 4,000.00
13,579.00 14,000.00
Page 21 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense520770 · Printing
520780 · Miscellaneous Supplies
520810 · Laundry / Leased Linen
520820 · Uniform - Laundry
520840 · Uniform Purchase
520900 · Diesel Fuel
520910 · Gas
520911 · Oil & Filters
520920 · Mileage
521000 · Handicap Charge
530100 · Fire Extinguisher Svc. & Supply
530400 · Vehicle Taxes & License
530510 · Dam Compliance Survey
530600 · WEED CONTROL
540000 · Accounting Services
540110 · Consulting Fees
540300 · Collections Expense
540330 · Legal Fees
550090 · Lease/Rent/Maint-Admin
550100 · Fire Alarm Expense
550200 · Insurance
570090 · Interest on payables
570091 · Late Fees/Finance Charges
570100 · Cart Repair & Maintenance
570110 · Repair & Maintenance
570300 · Lighting Expense
570400 · Parts and Outside Labor
570500 · Safety Expense
570600 · Tool Repair
570700 · Vehicle / Equip. Rpr & Maint
570800 · Door Lock Expense
571010 · Bank Fees
TOTAL
May '14 - Apr 15 Budget
5,127.17 500.00
21,385.12 10,000.00
22,168.16 18,000.00
6,326.71 7,474.00
4,311.84 3,500.00
18,564.78 22,000.00
26,795.59 30,000.00
1,168.13 2,600.00
2,612.68 2,000.00
2,085.00 1,500.00
2,317.24 1,100.00
0.00 300.00
35.00 1,000.00
0.00 100.00
11,400.00 10,000.00
2,513.00 1,000.00
10,064.71 0.00
2,777.59 15,000.00
13,748.72 9,000.00
1,436.54 1,100.00
130,139.57 110,000.00
13,095.38 5,000.00
684.24 200.00
0.00 3,000.00
11,414.93 16,500.00
1,503.78 3,250.00
3,716.42 10,750.00
1,371.10 2,250.00
18.01 0.00
14,496.93 15,000.00
236.96 650.00
283.38 4,500.00
Page 22 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/Expense580100 · Advertising
Promotional Gift Certificates
580110 · Advertising - Employment
580100 · Advertising - Other
Total 580100 · Advertising
580300 · Bad Debt Expense
580500 · Cash Short (Over)
580600 · Credit Card Fees
580700 · Donations
580800 · Dues and Subscriptions
580810 · Permits & License
580820 · Professional Fees & Memberships
580830 · Property Taxes
590020 · Equipment Rental
590110 · Miscellaneous Expense
590120 · Public Relations
590250 · Point of Sale System
590300 · Service Contracts
590310 · Support Agreements
590600 · Furniture & Fixtures
590610 · Small Appliances
590620 · Equipment
590700 · GM Contingency
598000 · Capital Improvement Interest
598200 · Mortgage Interest
810000 · Depreciation
Total Expense
Net Ordinary Income
Other Income/Expense
TOTAL
May '14 - Apr 15 Budget
549.13
201.01 0.00
45,211.78 55,000.00
45,961.92 55,000.00
118,332.68 50,000.00
102.06 0.00
25,809.63 22,000.00
570.00 1,000.00
1,500.84 850.00
3,688.50 3,480.00
0.00 1,015.00
37,910.62 40,000.00
0.00 500.00
31,392.16 11,500.00
0.00 500.00
0.32 1,000.00
0.00 800.00
204.90 250.00
852.75 2,700.00
583.26 2,000.00
1,832.13 500.00
0.00 1,500.00
1,249.53 20,000.00
16,736.53 16,500.00
453,335.82 364,999.00
2,530,210.58 2,431,758.00
53,331.10 62,942.00
Page 23 of 24 *For Management Use Only.
Accrual Basis Alpine Lake Property Owners Association Inc.
Profit & Loss Budget vs. Actual May 2014 through April 2015
Ordinary Income/ExpenseOther Income
Gain on Asset
366090 · Interest Income
600100 · Finance Charges
600101 · Interest / Assess. Collections
366090 · Interest Income - Other
Total 366090 · Interest Income
Total Other Income
Other Expense
Federal Income Taxes
592040 · Fines and Penalties
Total Other Expense
Net Other Income
Net Income
TOTAL
May '14 - Apr 15 Budget
8,013.75 0.00
-8.04 0.00
19,081.76 0.00
1,768.01 33,000.00
20,841.73 33,000.00
28,855.48 33,000.00
4,742.00 0.00
2,069.56 0.00
6,811.56 0.00
22,043.92 33,000.00
75,375.02 95,942.00
Page 24 of 24 *For Management Use Only.
