Whisperwood HOA

Whisperwood Home Owners Association
Meeting Minutes of October 16, 2024

Date: October 16, 2024 Amended
Location: Groves Branch Library
Time: 6:00 pm

Board Members Present:

• Paul Combest (Acting Chair), Member at Large
• Priscilla Elliott, Secretary/Treasurer

Candidates:

• Mary Irving
• Randal Hamilton
• Rehj Hoeffner
• Marnee Gamble Bolen
• Bryan Foley
• Santiago Ramirez
• Jerry Ramirez
• Geri Irving
• Robert Guerrero

General Members Present:
A number of general members attended the meeting (names not recorded).

Call to Order

The meeting was called to order by Acting Chair, Paul Combest at 6:05 pm. A quorum was not present. (Amendment approved at the 11.1.24 Board Meeting)

Candidate Presentations

Nine candidates, including Randal Hamilton, Rehj Hoeffner, Jerry Ramirez, Bryan Foley, Santiago Ramirez, Marnee Gamble Bolen, Mary Irving, and Robert Guerrero, stood to present why they wanted to serve on the board. Each candidate briefly outlined their qualifications and vision for the community. Paul thanked all candidates for their interest and participation.

Board Appointments

After deliberation in a private session, Paul Combest made a motion to appoint Randal Hamilton and Rehj Hoeffner to the board. Priscilla Elliott seconded the motion. The motion was passed unanimously.

They were unable to reach a decision on the appointment of a third board member. As a result, Randal Hamilton and Rehj Hoeffner were seated on the board, making a total of four sitting members.

Selection of Third Board Member

It was agreed that the four board members (Paul, Priscilla Elliott, Randal Hamilton, and Rehj Hoeffner) would collectively decide on the appointment of a third board member.

• Priscilla Elliott nominated Robert Guerrero.
• Rehj Hoeffner nominated Marnee Gamble Bolen.

Paul called for a vote on the nominations.

• Paul Combest, Randal Hamilton, and Priscilla Elliott voted in favor of Robert Guerrero.
• Rehj Hoeffner voted in favor of Marnee Gamble Bolen.

With a majority vote of 3 to 1, Robert Guerrero was appointed to the board.

Election of Officers

Nomination for President

Paul called for nominations for President.

• Priscilla Elliott nominated Randal Hamilton for President.
• Robert Guerrero seconded the nomination.

There were no other nominations. A vote was taken, and Randal Hamilton was elected unanimously as President.

Paul turned the meeting over to the new President, Randal Hamilton.

Nomination for Vice President

Randal Hamilton called for nominations for Vice President.

• Priscilla Elliott nominated Robert Guerrero for Vice President.
• Rehj Hoeffner seconded the nomination.

There were no other nominations. A vote was taken, and Robert Guerrero as elected unanimously as Vice President.

Nomination for Secretary/Treasurer

Randal Hamilton called for nominations for Secretary/Treasurer.

• Priscilla Elliott nominated Rehj Hoeffner for Secretary/Treasurer.
• Randal Hamilton seconded the nomination.

There were no other nominations. A vote was taken, and Rehj Hoeffner was elected unanimously as Secretary/Treasurer.

Priscilla Elliott and Paul Combest were designated as Members at Large.

Resignation of Board Member

Paul Combest announced his resignation from the board after 14 years of service.

Randal Hamilton called for nominations to fill the open position.

• Rehj Hoeffner nominated Marnee Gamble Bolen.
• Priscilla Elliott seconded the nomination.

There were no other nominations. A vote was taken, and Marnee Gamble Bolen was appointed unanimously to the board.

Priscilla Elliott and Marnee Gamble Bolen will serve as Members at Large.

Finalization of Reconstituted Board

The finalized reconstituted board was announced as follows:

• President: Randal Hamilton
• Vice President: Robert Guerrero
• Secretary/Treasurer: Rehj Hoeffner
• Members at Large: Priscilla Elliott and Marnee Gamble Bolen

Questions from the Membership

Following the announcement of the board, questions were entertained from the general membership. Topics included:

• Board procedures
• Elections
• Bylaws
• Conflict of interest
• Pool reno financing
• Blueprint of plans or specifications for pool reno
• Email addresses

Discussion of Bylaws, Elections, and Online Voting

During the meeting, repeated attempts were made by members to get the board to commit to:

• Changing the current bylaws
• Holding elections
• Implementing online voting for future board elections and community decisions

Board Response:

The board acknowledged these requests but reiterated that they were unable to commit to or take action on these matters during the current meeting. The board cited that these items were not on the official agenda for the meeting, and per the bylaws and Robert Guerrero’s Rules of Order, no business could be conducted or decisions made on matters not listed on the agenda. (Amendment approved at the 11.1.24 Board Meeting)

The board assured members that these topics would be considered for future meetings.

Financial Report and Non-Profit Status

Rehj Hoeffner gave a report on the non-profit status of the association. She outlined the following financial details:

• WHOA is a 501(c)(4) for tax purposes.  Your yearly dues are not tax deductible and the association must pay tax on purchases.
• The association currently has approximately $300,000 in the bank.
• Of this amount, $140,000 is reserved as a year’s worth of income, in line with the financial reserves policy.
• This leaves $160,000 available for pool renovation.

Randal Hamilton noted that the association’s Certificates of Deposit (CDs) came due while there was no constituted board in place. The bank recommended renewing the CDs for 90 days at an interest rate of 4.95%.

This renewal was suggested as a temporary measure until the board could review and make decisions on longer-term financial planning.

Approval of Previous Meeting Minutes

August 18th Meeting Minutes

Rehj Hoeffner requested proof that the minutes from the August 18th meeting had not been altered since Ian Hoeffner, the website administrator, uploaded them. She noted one unrelated change.

• Rehj Hoeffner made a motion to adopt the August 18th minutes as amended.
• Priscilla Elliott seconded the motion.
• The motion was passed unanimously.

Proof of the unaltered meeting minutes was added here.

September 4th Meeting Minutes

Marnee Gamble Bolen requested that the minutes from the September 4th meeting be amended to correctly reflect the spelling of her name on the list of attendees.

• Rehj Hoeffner made a motion to adopt the September 4th minutes as amended.
• Marnee Gamble Bolen seconded the motion.
• The motion was passed unanimously.

September 19th Meeting Minutes

The minutes from the September 19th meeting were reviewed.

• Rehj Hoeffner made a motion to adopt the September 19th minutes as published.
• Priscilla Elliott seconded the motion.
• The motion was passed unanimously.

Request for Recording Transcript

Randal Hamilton requested a copy of the transcribed recording of the September 19th meeting from Geri Irving. Geri Irving responded that she had not transcribed the recording because no one had requested it until now.

Pool Committee Report

Randal Hamilton asked Bryan Foley for a report from the Pool Committee. Bryan Foley suggested that the committee should obtain new bids from each company, as the prices may now be lower and some of the previous bids had expired. He passed around a spreadsheet detailing the companies that had submitted bids.

Bryan Foley also mentioned that the committee had received another bid but had not shared it with the general membership at the time.

A member cautioned the board to ensure sufficient excess reserves are available, as pool renovations typically run 90% over budget.

Next Meeting

The next board meeting was set for November 1.

Adjournment

• Robert Guerrero made a motion to adjourn the meeting.
• Priscilla Elliott seconded the motion.
• The motion was passed unanimously.

The meeting was adjourned at 7:30 pm.

Submitted by:

Rehj Hoeffner/
Secretary/Treasurer

Whisperwood Home Owners Association
Meeting Minutes of September 19, 2024

Date: September 19, 2024
Location: Priscilla Elliott’s home
Attendees: Epi Aquirre, Rahim Borhani, Pam Sweeten, Karen Campbell, Jack Stoffregen, Karen Moorhead, Robert Guerrero, Santiago Ramirez, Katherine Holbrook, Bryan Foley, Ray and Mary Haiduk, Kenny and Suzanne Venable, Randal Hamilton, Bruse and Leslie Ansley, Anthony & Joelle Capwell, Mary Irving, Rehj Hoeffner, Priscilla Elliott, Paul Combest, Geri Irving

The meeting was called to order by Epi Aquirre at 6:11pm. There was a quorum of board members present.

Epi welcomed everyone that had come to the meeting and reminded everyone it is the boards responsibility to keep everyone informed of what is going on with the pool and the finances.

Discussion ensued about video recording the meeting.  Objections were made to both audio and video recording with some members being fine with either.  It was decided that it would be audio recorded and Geri agreed to transcribe the meeting and make the transcript available to any member that requested it.

Priscilla Elliott made a motion to nominate Rehj Hoeffner to be Secretary/Treasurer. Paul Combest seconded the motion and Epi asked for a vote. The vote carried 4-0, Rehj didn’t vote.  Rehj made a motion to nominate Priscilla Elliott to Vice President since the board was lacking a VP and the bylaws stipulated it be one of 3 officers that comprised the Board. Bryan Foley stated he would like to put his name in the hat, as some board members had been in these same positions for years and he would like to see new people in these positions. Discussion ensued about this nomination as a few people were visibly upset about it.  Bryan rightly mentioned that the election of officers was not on the agenda and was improperly brought up.  Rehj conceded this to be the case and that the vote making her Secretary/Treasurer was also invalid. Priscilla will remain Secretary/Treasurer and Rehj will remain Member at Large.

The subject of elections in January was brought up and how to get a quorum to hold elections for a Board of Directors. Discussions ensued on the subject with questions about mail in ballots and proxies being made available or possibly mailed out with the Dues Notice in January. Also, the possibility of making the forms available on the website was discussed.  Geri said there were ways around the quorum requirement but gave no specifics. Rehj disagreed and has attached a Summary of By-Laws and Quorum requirements to these minutes. Santiago mentioned that he found ballots from 20 years ago in the groundskeeper shed. It was decided to have elections to fill the VP slot at the next board meeting.

Santiago went over the pool bids and was asked if they were all comparable.  No, they are not.  Bryan said he would make a spreadsheet making comparisons easier. Bryan also spoke about pavers for the pool surround rather than what had originally been discussed.  Paul Combest asked what the price of just the pool reno was if it could be broken out. Discussion led to a figure of $60,000 for the pool and $30-40,000 for the area around the pool.

Karen Morehead commented that the bid was likely the starting point, that it WOULD end up costing more in the end, to just count on it.  Many agreed with her.

Installing a double drain was mentioned regarding when we reno the pool to bring us to code. Only 1 bid included a double drain. Discussion moved to ADA compliance and Bryan noted that since we are a private pool, we do not have to comply with ADA but that we might want to look at doing some things to help those that would benefit from a sloped entrance and possibly making 1-bathroom handicapped access. Discussion moved to increasing the depth of the pool since it was going to be dug out anyway.  It seemed that the consensus was to leave the depth alone, that it worked well for young children. Epi asked the Pool Committee to make recommendations to the Board on who they would prefer to do the work and then we would vote on it, noting that bids may end up being more since extra work could be involved once the project was started.  Paul asked how long the project might take and Santiago reported that he was told 3 to 4 months. Epi mentioned that we would need a project manager.

Discussion turned to the existing pool and issues people had this summer, such as with the handrail and no available swimming lanes. A ramp for ADA entrance into the pool was discussed again.

Discussion about posting bids on the website and any discussion the Board had regarding the pool reno.  The pool house and bathroom reno was brought up and whether there was hot water available in either the bathrooms or the kitchen.  Many felt we should do the whole project and include the pool house and bathrooms in addition to the pool reno.  Finances were discussed and if there was enough money available and when the CDs were going to come due. Bryan said he felt the CDs were likely laddered so that they would come due as we needed them. A discussion was had about the availability of funds, with a few mentioning we should have already discussed finances and if we needed an additional assessment to fund the project. Kenny was able to give approximate amounts of the CDs and said they were coming due in January.  Several mentioned that we might not be able to start the project until January in that case. Kenny mentioned the money in the Money Market Account would be available any time.

It was decided we needed to do what was best for the community and that the water fountain needed to be moved outside or in the hallway of the bathrooms. Epi asked the Pool Committee to seek bids for the bathroom remodel.

The meeting was adjourned at 7:22pm by Epi Aquirre.

Epi handed the Treasurer three checks for $200 each as pool party income.

Attachment: WHOA Quorum Requirements

Whisperwood Home Owner’s Association
Meeting Minutes of September 19, 2024

Date: September 4, 2024 Amended
Time: Called to order at 6:40 PM
Location: WHOA Swimming Pool
Attendees:
Epi Aguirre, President
Priscilla Elliott, Secretary/Treasurer
Paul Combest, Member at Large
Bryan Foley, Member at Large
Rehj Hoeffner, Member at Large
Tim Collins
Paula Randolph
Marni Katz Marnee Bolen (Amendment approved at the 10.16.24 Special Board Meeting)
Karen Moorehead
Jack Stoffregen
Mike Murphy
Pam Sweeten
Santiago Ramirez
Katherine Holbrook
Trinidad Tolar
Steve Hoeffner

1. Pool Renovations Discussion:

Bids: Bryan presented a bid for $107,000, excluding an additional $27,000 for the cool coat for the pool deck. Santiago is awaiting a response to his bid request.

Itemization of Costs: Tim inquired about how the bids would be presented and whether they would be broken down into separate items.

Clarifications: Leslie clarified terms to help with discussing different parts of the project:

• Pool deck: Area around the pool.
• Patio: Area between the pool deck and the pool house.

Bryan, Tim and Paul Combest discussed the concerns regarding the oak tree in the North East corner of the pool area and changing the approach for bidding on pool renovations. Regarding the approach to renovations, we should consider providing a scope of work approach so that bids are more easily comparable and that all renovation concerns are considered. Currently, the bids are the recommendations from pool companies with each bid possibly addressing different issues. It was also discussed to move bidding to October where bidding may be more favorable to the HOA. Regarding the oak tree, it was discussed that the material should possibly be changed from poured concrete to pavers or synthetic wood to allow for tree growth.

2.  Pool Waiver Issue:

Business Loss Claims: Mike Murphy raised concerns about business losses incurred due to an unsanctioned pool waiver. Rehj noted that by-laws may prohibit restricting access to common areas for members who have paid dues. Jack disagreed, stating the board can alter pool hours or charge fees for use of common areas. Rehj countered that the waiver was shifting liability and pool maintenance from the HOA to landlords without changing the by-laws as required.

3. Pool Resurfacing

Samples: Bryan presented resurfacing samples for the pool, deck, and patio. Discussion shifted to the coping, which has started pulling away from the pool’s edge. Both Bryon and Santiago stated their bids would address this issue.

4. Election Concerns:

Santiago raised the issue that elections were not held in May as previously mentioned by Kenny. Rehj suggested elections could be held in January if a quorum is reached. Bryan disagreed, stating that elections could proceed without a quorum, although their validity might be questioned. Katherine emphasized that holding elections was the right course of action, even without a quorum. Paul noted the historical lack of interest in board positions and the challenge in filling them over the years. Santiago stated he discovered mail-in ballots from elections held over 20 years ago in the groundskeeper shed. Karen suggested interested individuals should submit their names to be kept on file and the board could chose from these names whenever board positions open. There was no opposition to this idea.

5. Additional Pool Facility Enhancements

Discussions: Attendees broke into smaller groups to discuss:

1. Adding a changing table in the bathrooms.
2. Installing a water cooler.
3. Improving the showers.

Adjournment:

The meeting was adjourned at 7:45 PM.

Whisperwood Home Owners Association
Board Meeting Minutes August 19

Date: August 18, 2024 Amended
Time: 6:00 PM
Location: Priscilla Elliott’s Home
Attendees:
EPIFANO AQUIRRE – President
PRISCILLA ELLIOTT – Secretary/Treasurer
PAUL COMBEST – Member at Large
REHJ HOEFFNER – Member at Large
BRYAN FOLEY – Member at Large

Meeting Agenda:
Opening Remarks:

Epifano opened the meeting by welcoming all members, especially highlighting the
presence of new members.

Purpose of the Meeting:
Epifano stated that the primary purpose of this meeting was to serve as a meet
and greet, allowing members to get acquainted with each other, reiterating the
point of the meeting was to foster familiarity and collaboration among the Board.
The focus was on building rapport rather than diving into formal business;
however, some pressing business was discussed.

Discussions:
Community Updates: Although not the main focus, Epifano briefly touched on
some issues that needed discussion.
1. Pool / Pool Committee and related issues
2. Dead Trees in Neighborhood
3. Pool Renovation Project
4. Pool Season 2025

Pool / Pool Committee and related issues
The importance of meeting with the pool committee to discuss expenses was
mentioned. It was reaffirmed that all expenses related to the pool would require
board approval PRIOR to purchase. The amount spent on the pool year to date
was discussed and briefly compared to last year’s expenses.

AMENDMENT:
It should have read:
“It was reaffirmed that all INVOICES related to the pool should be run through the board.”
Explanation: If monies are spent on the pool, the original invoice should be presented for payment to that vendor, rather than being a reimbursement to a member. The CPA has informed us that some checks were cut without the expenses being itemized so they are unaware of how to categorize them. This can only happen if the original invoice is presented at the time the check is cut and should be cut only to the Vendor itself with two signatures. (Amendment Approved at the 10.16.24 Special Board Meeting)

Questions arose about the Waiver for Facility Use and the need/legitimacy of such.
The need for a waiver system for using pool facilities was discussed to ensure
safety and liability concerns and the fact that the By-Laws had not been changed
with a vote to change the policy. Discussion ensued about the differences between
last year’s operations and this year’s operations, which with the cameras, was
essentially no different. It was noted that several homeowners were displeased
with the idea and most especially certain wording within the waiver policy itself
requiring Landlords to be present at all times when Tenants were at the pool. It
was mentioned that the Waiver had been a real pain to implement, and several
voiced their opposition to the requirement as it impeded use of a “common area”
that is guaranteed by the By-Laws upon payment of dues. Again, the discussion
was essentially tabled to be discussed at the next joint Board/Pool Committee
meeting.

Pool Season 2024 closing date was discussed. This will be brought up during the
combined Board and Pool Committee meeting to be agreed upon. It was noted
that the longer open hours had been most beneficial and appreciated by working
parents.

Dead Trees in Neighborhood
The subject of dead trees on the boulevard and grass cutting/watering was
brought up. Priscilla said she had called and would call the City of Lubbock again
to have the dead trees on the boulevard removed.
Apparently, the City of Lubbock has been mowing Whisperwood grass around the
pool and has been doing a very poor job on top of the fact that they aren’t
supposed to be mowing it. Priscilla said she had asked them to stop and had gone
to the pool to see if the grass was even being watered since it was starting to turn
yellow. She said someone had turned off the water sprinkler system for unknown
reasons. She turned it back on and placed a note on the cover that it belonged to
Whisperwood Homeowners Association and to please leave it alone.
Quite a lively discussion ensued about the amount of dead trees that have been
observed in the neighborhood and what to do about them and what to replant
instead of Live Oaks.

Pool Renovation / Enhancement Project
Specs and Bids: The board agreed that specifications for the pool renovations need
to be compiled and published. The Board is meeting with the Pool Committee on
September 4, 2024 to discuss, plan and compile the pool renovation and
enhancements. Once the planned renovation is compiled and printed, it will be
put out for bid to 3 different contractors. It was noted that a preliminary bid of
$107,000 had been received but did not include bathroom remodel or upgrades
and it was unclear what concrete needed to be broken up and replaced. The
Board felt this was excessive and hoped that once the specifications are defined
and printed, 3 reasonable competing bids can be obtained to choose from.

Bathroom Inclusion: There was a discussion on whether to include the bathrooms
in the pool remodel. The consensus was to consider this option for enhancing user
experience. The discussion was essentially tabled to be continued at the joint
meeting of the Board and Pool Committee.
ADA: Discussion about bringing the pool into ADA compliance was covered with
several different ideas being floated regarding facility entrance as well as pool
entrance. NOTE BELOW.
Solar Heating: The idea of utilizing solar heating for the pool was floated, with
members expressing interest in exploring its feasibility and cost-effectiveness.
Management of Renovation: There was a very brief discussion of having 1 or 2
contractors (1 for pool / 1 for bathroom or a combined contractor), and the
possible need for someone to spearhead the job to report on the progress to both
the Board and the Pool Committee.

Pool Season 2025
The discussion about Pool Season 2025 was broached and the possible need for
changes. This included hiring lifeguards, an attendant, a manager, or keeping with
the volunteers as is. The discussion was essentially tabled to be taken up at a later
meeting as the matter of Pool Renovation was more pressing at the moment.

Future Meetings:
Priscilla mentioned that the next meeting would need to be a joint meeting of the
Board and The Pool Committee, held at the pool, to discuss and finalize the
required specifications for what needs to be repaired, upgraded, and enhanced at
the pool so 3 bids can be obtained. These bids would need to be obtained prior to
shutting down the pool, so it was agreed we needed to move swiftly on this issue.

Another Board Meeting will be held after the 3 competing bids are obtained and
forwarded to the Board. The Board will review, discuss and vote on the winning
bid and discuss how to move forward with the project. Additionally, that meeting
would be a more formal meeting to include ongoing maintenance issues, and
other community management topics.

Adjournment:
The meeting was adjourned at 6:40pm with thanks from Epifano for everyone’s
participation and a reminder to come prepared for the next meeting with ideas
and concerns regarding the pool renovation and enhancement project.

Notes:

1. No formal decisions or votes were taken during this meeting.
2. The atmosphere was casual, aimed at fostering a collaborative environment
   among board members, focusing on setting a direction for future actions regarding
   the pool and its facilities as well as neighborhood priorities.
3. The Board showed a keen interest in sustainability and community involvement,
   which influenced the topics discussed.
4. Research conducted after the meeting adjourned revealed since we are a private
   member’s only pool that no ADA compliance is required. We may still want to
   consider an easier entrance to the pool for those that utilize a wheelchair but
   forgo the more costly ADA bathroom and pool entrance enhancements since they
   are not required.

Next Steps:

1. Joint Meeting: The date for the joint meeting between the Board and Pool Committee was set for September 4, 2024 at 6:30pm. Please contact Epifano or Priscilla for any items you would like to add to the agenda.
2. Publication of Renovation Specs: Priscilla will draft and publish on this website the
   specifications for the pool renovations after the joint meeting. This will be a guide so that all members will be aware of exactly what renovations, upgrades, and enhancements are being made to the pool. Basically, how your membership dollars are being spent and on what.
3. Bid Process: The Pool Committee will oversee the process of obtaining three competitive bids for the renovation and enhancement project and hand them over to the Board for consideration.
4. Bid Publication: The three bids will be published on this website for members to review along with the decision by the Board on which contractor to hire and who will oversee the project as a liaison between the Pool Committee and the Board to keep the project on track and on time.

Minutes Prepared by:
Priscilla Elliott, Secretary/Treasurer

PROPOSED CHART OF ACCOUNTS FOR 2025
FOR WHISPERWOOD HOMEOWNERS ASSOCIATION

Income Accounts:

4000 – Dues/Assessments

• 4010 – Regular Member Dues
• 4020 – Special Assessments
• 4030 – Late Charges

4100 – Interest Income

• 4110 – Interest from Certificate of Deposit
• 4120 – Interest from Money Market

4200 – Party/Event Income

• 4210 – Event/Party Sales
• 4220 – Event Donations
• 4230 – Vendor/Sponsor Fees

4300 – Other Income

• 4310 – Pool Guests
• 4320 – Fines/Penalties (for violations)

Expense Accounts:

5000 – Administrative Expenses

• 5010 – Accounting Fees
• 5020 – Bank Fees
• 5030 – Legal Fees
• 5040 – Licenses & Fees
• 5050 – Meeting Room
• 5060 – Newsletters
• 5070 – Office Supplies
• 5080 – Postage / Box Rental

5100 – Grounds Upkeep

• 5110 – Lawn Maintenance
• 5120 – Grounds Keeper
• 5130 – Irrigation System Repairs
• 5140 – Tree Trimming
• 5150 – Grounds Cleaning/Trash Removal
• 5160 – Pest Control
• 5170 – Playground or Park Maintenance (if applicable)
• 5180 – Weed Control

5200 – Insurance

• 5210 – WHOA Property Insurance
• 5220 – General Liability, D&O

5300 – Pool Expenses

• 5310 – Pool Attendant / Lifeguard
• 5320 – Pool Chemicals and Supplies
• 5330 – Pool Furniture Replacement/Repair
• 5340 – Pool Maintenance
• 5350 – Pool Equipment
• 5360 – Pool Repairs
• 5370 – Pool Utilities (Water, Electricity)

 5400 – Social Committee Expenses (Annual Events/Holidays/Picnics/BBQs)

• 5410 – Decorations and Supplies
• 5420 – Entertainment (e.g., DJs, performers)
• 5430 – Event Rentals
• 5440 – Event Setup and Cleanup
• 5450 – Food and Beverage
• 5460 – Permits/Licenses
• 5470 – Prizes and Giveaways
• 5480 – Reimbursements
• 5490 – Security

5500 – Taxes 

• 5510 – Federal Taxes
• 5520 – Property Taxes

5600 – Utilities

• 5610 – Electricity
• 5620 – Gas
• 5630 – Pool Phone
• 5640 – Water, Sewer, Trash

5700 – Improvements

• 5710 – Entrance and Grounds
• 5720 – Pool House
• 5730 – Swimming Pool

5800 – Captial Reserves

• 5810 – Reserve Fund Contributions (for future repairs)

Reserve Accounts:

6000 – Reserve Funds

• 6010 – Grounds/Infrastructure Reserves
• 6020 – Pool House Reserves
• 6030 – Swimming Pool Reserves