2020 Annual Audit

OUTDOOR RESORTS/PALM SPRINGS OWNERS ASSOCIATION

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES

FOR THE YEAR ENDED JUNE 30, 2020

Operating

Capital Fund

Replacement

Fund

Fund

Totals

REVENUES

Member assessments

$4,352 ,244

$1 ,295 ,484

$ 5,735,064 76,036 305,660

$ 87 ,336 92

Interest income

8,636

67 ,308

Front office revenue

305 ,660 35 ,779 67 ,508 17,105

Late fees and misce ll aneous

35,779 67,508 17,105 1,251 94,409 110,445

Rental income

Golf

Convenience store

1,251

Laundry Activities

94,409 110,445

Bar

52 ,631

52,631 19,841 6,515,729

Other

19,841 5,065,509

1,362 ,792

87,428

EXPENSES

Administration

981 ,828 139,473 455 ,014 38 ,634 199,415 72 ,455 80,507 250 ,663

981 ,828 139,473 455 ,014 38 ,634 199,415

Front office expense

Security Mailroom Activities

Bar

72,455 80 ,507 250,663 1,399,468 669,544 70 ,164 7,100 872,043 20,572 828,030 6,084,910

Golf

Facilities Grounds

1,399 ,468

Maintenance

669 ,544

Vehicles Laundry Utilities

70,164

7,100

872 ,043

Income taxes

20,572 783 ,277

Replacement fund expenditures

44,753 44 ,753

5,236,308

803 ,849

Excess (deficiency) of revenues over expenses before depreciation

42 ,675

(170,799)

558 ,943

430,819

59 ,342

Depreciation expense

59 ,342 $ 371,477

Excess (deficiency) of revenues over expenses

$ 42 ,675

$ (230,141) $ 558 ,943

FUND BALANCES (DEFICIT) , beginning of the year

$ 4,697,216

$ (122,003)

$1 ,554,438

$ 3,264,781

Excess (deficiency) of revenues over expenses

42 ,675

(230,141)

558 ,943

371,477

Inter-fund transfers

5,237

(5 ,237~

FUND BALANCES (DEFICIT) , end of the year

$1 ,329,534

$ 3,818,487

$5,068,693

$ (79,328)

The accompanying notes are an integral part of these financial statements. 4

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