2020 Annual Audit

OUTDOOR RESORTS/PALM SPRINGS OWNERS ASSOCIATION

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES

FOR THE YEAR ENDED JUNE 30, 2019

Operating

Replacement

Capital

Fund

Fund

Fund

Totals

REVENUES

Member assessments

$4 ,235 ,796

$1 ,295 ,484 $ 43,668

$5 ,574,948 59,131 346,265

Interest income

51 ,979

7,133

19

Front office revenue

346 ,265 46 ,987 56,446 10,491

Late fees and miscellaneous

46,987 56,446 10,491 1,645 101 ,735 123,185

Rental income

Golf

Convenience store

1,645

Laundry Activities

101 ,735 123,185 83 ,706

Bar

83 ,706 25,856 6,430,395

Other

25 ,856 5,039,245

1,347 ,463

43,687

EXPENSES

Admin istration

813,704 140,502 425,363

813,704 140,502 425 ,363 35 ,740 212 ,731

Front office expense

Security Mailroom Activities

35,740

212,731

Bar

64,787 10,849 2,300 325 29,782 238 ,774 1,348 ,333 643 ,824 62 ,687 9,776 835 ,754

64 ,787 10,849

Oracle expenses Convenience store

2,300

Restaurant

325

Golf

29,782 238,774

Facilities Grounds

1,348,333

Maintenance

643,824 62 ,687

Vehicles Laundry Utilities

9,776

835,754

Realized losses on investments

22 ,236 10,458

22 ,236 10,458

Income taxes

Replacement fund expenditures

1,203,083 6,111,008

1,014 ,159

188,924

1,046,853

188,924

4,875,231

Excess (deficiency) of revenues over expenses before depreciation

164,014

300 ,610

(145,237)

319,387

Depreciation expense

51,269

51 ,269 $ 268,118

$ 112,745

$ 300 ,610

Excess (deficiency) of revenues over expenses

$ p45,237)

FUND BALANCES, beginning of the year

$1 ,495 ,100 $2 ,910 ,764

$ 23,234

$4,429,098

Excess (deficiency) of revenues over expenses

(145,237)

268,118

112,745

300 ,610

53,407

Inter-fund transfers

(53,407)

$1 ,554 ,438

$3,264,781

$ (122 ,003)

$4,697,216

FUND BALANCES (DEFICIT) , end of the year

The accompanying notes are an integral part of these financial statements. 5

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