200 WEST HIGHLAND HOA. For the Period from December 1, 2015 to December BEGINNING BALANCE $45,660.57

Transcription

1 2 WEST HIGHLAND HOA CASH FLOW STATEMENT For the Period from December 1, 215 to December OPERATING ACCOUNT - FOUNDATION BANK BEGINNING BALANCE $45,66.57 Prepaid Assessments 16,847.4 Homeowner Assessments 16, Refund from Sansell Glass 1, Yes Energy Reimb 1, Total Receipts 36, Operating Expenses (14,839.26) Transfer to Replacement Reserve (6,229.) ATM/POS Transaction - Internet, Tacoma Screw, Five (166.41) Total Disbursements (21,68.26) ENDING BALANCE $6, REPLACEMENT RESERVE - PUGET SOUND BANK BEGINNING BALANCE $46, Transfer from Operating 6,229. Interest Income Total Receipts 6, Disbursements: None Total Disbursements ENDING BALANCE $467, th Avenue NE, Bellevue, WA Phone (425) Fax (425)

2 2 West Highland Balance Sheet As of December 31, 215 ASSETS Current Assets Operating Accounts Total Reserve Accounts Total Checking Account 6, Cash Clearing Account Prepaid Insurance 3,491. Prepaid Expenses 2,33.7 Operating Accounts Replacement Reserve 467, Reserve Accounts 94, , Total Assets 561,29.74 Operating Liabilities LIABILITY & HOMEOWNERS EQUITY Total Homeowner Equity Prepaid Assessments 23,81.55 Accounts Payable Operating Liabilities Excess of Rev over Exp 61, Contribution from Development General Partner Contribution 79, Retained Earnings 288, Transfer from Prior Managment Co. 16, Total Homeowner Equity 23, , Total Liability & Homeowners Equity 561,29.74 P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

3 2 West Highland Income and Expense Statement January 1, 215 Through December 31, 215 For the Month Ending December 31, 215 Current Budget Current Actual Current Variance YTD Budget YTD Actual YTD Variance Operating Revenue Homeowner Assessment 28,871 28, , ,319 1 Transfer to Reserves (6,229) (6,229) (68,519) (68,519) Late Fees & Fines Water & Sewer Riemb. 1,44 1, ,28 15,796 (1,484) Prepaid Rent 1,94 1,94 Miscellaneous Income 4 4 Total Operating Revenue 24,82 24, ,79 292, Operating Expenses Maintenance Exp. General Repair & Maint. 1 (675) 775 1,2 22,443 (21,243) Electrical Repair Plumbing Repairs 5 1,59 (1,9) Cleaning Supplies (274) 3 1,62 (762) Janitorial 1,45 1,54 (9) 17,4 16,72 68 Misc. Janitorial Common Area Carpet Cleaning , 1, Parking/Garage - R & M ,212 1,349 (137) R & M Supplies Keys & Locks , ,381 Pest Control Window Cleaning 3,72 2,6 1,12 Landscape Contract 2,1 1, ,26 22,111 3,149 Security 3 3 HVAC 1,37 (1,37) 16,67 14,59 2,17 Elevator Contract 1,2 1,2 14,4 12,453 1,947 Fire & Life Safety 2, ,516 3, 4,646 (1,646) Interior Plants Fitness Center 9 9 1,8 2,257 (1,177) Snow Removal Total Maintenance Exp. 8,157 4,995 3,162 91,89 13,588 (12,499) P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

4 2 West Highland Income and Expense Statement January 1, 215 Through December 31, 215 For the Month Ending December 31, 215 Current Budget Current Actual Current Variance YTD Budget YTD Actual YTD Variance Service/Utility Exp. Electricity 1,752 1,897 (145) 21,24 2, Water & Sewer - Common Area 1,44 1, ,28 19,598 (2,318) Sewer 1,263 (1,263) Trash (12) 3,984 4,81 (97) Gas ,868 9,534 2,334 Telephone ,68 4, Cable TV 769 (769) Payroll Total Service/Utility Exp. 4,93 3, ,836 6,35 (1,199) Property Manager 2,1 2, 1 25,2 22, 3,2 Bonuses 1, , Medical Insurance 35 (35) Payroll Taxes ,24 1,83 1,221 Employer 41 (k) Match ,8 1,8 Benefits (412) 1,764 1, Temporary Labor 8 (8) Total Payroll 3,583 3, ,996 26,946 5,5 Administrative Exp. Office Expenses (242) 24 2,421 (2,181) Management Fee 2, 1, , 17,23 6,977 Postage 7 97 (9) (411) Legal Expense , ,647 Accounting 2, 14 1,86 Answering Service Mobile Phones Computer Maintenance , 399 2,61 Software Travel Miles & Parking 2 21 (19) Training & Education Professiona Dues & Lic Payroll Service ,98 1,98 P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

5 2 West Highland Income and Expense Statement January 1, 215 Through December 31, 215 For the Month Ending December 31, 215 Current Budget Current Actual Current Variance YTD Budget YTD Actual YTD Variance Other Professional 2, (2,) Miscellaneous Expense (627) (32) Total Administrative Exp. 2,761 2, ,63 23,469 12,594 Tax & License Sewer Assessment Charge Licenses & Permits 1 1 1,2 1,2 Insurance Expense 5,276 5, ,312 6,271 3,41 Total Tax & License 5,376 5, ,18 6,437 4,743 Total Operating Expenses 24,78 19,767 5,13 283, ,475 8,689 Operating Gain(Loss) (698) 4,669 5,367 8,915 18,473 9,558 Reserve Revenue Major Maintenance Assess (6,229) 6,229 12,458 (68,519) 68, ,38 Interest Income - Reserve ,635 1,635 Total Reserve Revenue (6,229) 6,385 12,614 (68,519) 7, ,673 Reserve Expenses Major Maintenance Expense 6,415 6,415 76,98 27,134 49,846 Total Reserve Expenses 6,415 6,415 76,98 27,134 49,846 Reserve Gain(Loss) (12,644) 6,385 19,29 (145,499) 43,2 188,519 Total Gain(Loss) (13,342) 11,54 24,396 (136,584) 61, ,77 P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

6 2 West Highland HOA AP Check Register Date Range : 12/1/215 To 12/31/215 For Cash Account 1 Check Check Date Vendor Vendor Name Vch # 3 12/31/215 1FOUB Foundation Bank td 12/31/ /31/215 1COMP CompuPay pr 12/31/ /31/215 1RBOU Rick Bourgoin pr 12/31/215 1, , , /1/215 1KMM Kappes Miller Management /1/215 1, , , /8/215 1AMBE Ambetter /8/ /14/215 12R 2 West Highland Reserve 15 12/1/215 6,229. 6,229. 6, /14/215 1BULG Bulger Safe & Lock, Inc /1/ /14/215 1CINU Cintas Corp /1/ /14/215 1KMM Kappes Miller Management /1/ /14/215 1PSE Puget Sound Energy /1/ /14/215 1RAGA Ragen & Associates /1/215 1, , , /14/215 1REPA RealPage, Inc 322 I /1/ /14/215 1SEAU City of Seattle Utilities /1/215 1,4.25 1,4.25 1, /14/215 1SOUM Sound Maintenance Services, Inc /1/ /14/215 1WASA Washington Alarm /1/ /1/ Total for Check Number ,21.1 1,21.1 1, /15/215 1RBOU Rick Bourgoin /15/ /28/215 1AMBE Ambetter /22/ /23/ Total for Check Number /28/215 1CHOM Martha Choe /23/ /28/215 1CINU Cintas Corp /23/ /28/215 1KMM Kappes Miller Management /23/ /23/ Total for Check Number /28/215 1SEAL Seattle City Light /23/215 1, , , /28/215 1SOUM Sound Maintenance Services, Inc /23/215 1,38 1,38 1,38 Number Date Gross Discount Net Check Cash Account 1 Totals 2, , ,91.85 Property/Company Totals for 2 West Highland HOA 2, , ,91.85 P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

7 2 West Highland HOA AP Expense Distribution For Cash Account : All From 12/1/215 To 12/31/215 GL Account/ Voucher Vendor Description No. Check No. Account Total 26- Prepaid Expenses 1WASA - Washington Alarm 12/1/15-2/29/16 Alarm Monitoring Fee $41.1 $ Replacement Reserve 12R - 2 West Highland Reserve 215 Reserve Contribution $6,229. $6, General Repair & Maint. 1BULG - Bulger Safe & Lock, Inc. 9/16 Service Call-Elev.lockbox-install new $ $ Cleaning Supplies 318 1CINU - Cintas Corp. Supplies- Mop, Gray Mat SOUM - Sound Maintenance Services, Inc 11/15 Supplies- Toilet Paper,towles, can liners CINU - Cintas Corp. Supplies Mop, Gray Mat $84.99 $ Janitorial 334 1SOUM - Sound Maintenance Services, Inc 12/15 Compostable Liner SOUM - Sound Maintenance Services, Inc 12/15 Janitorial $1,38 $1, Landscape Contract 1RAGA - Ragen & Associates 12/15 Landscape $1, $1, Fire & Life Safety 1WASA - Washington Alarm 216 Annual Fire Alarm Reg. Fee $8 $ Electricity 1SEAL - Seattle City Light 1/29-12/2 Electric $1, $1, Water & Sewer - Common Area 323 1SEAU - City of Seattle Utilities 1/2-11/18 & 11/1-12/1-Wtr, Swr, Garbage SEAU - City of Seattle Utilities 1/2-11/18 & 11/1-12/1-Wtr, Swr, Garbage $ $1, Trash 1SEAU - City of Seattle Utilities 1/2-11/18 & 11/1-12/1-Wtr, Swr, Garbage $ $ Gas 1PSE - Puget Sound Energy 1/26-11/24 Gas $ $ Property Manager 1RBOU - Rick Bourgoin payroll $2, $2, pr Bonuses P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

8 2 West Highland HOA AP Expense Distribution For Cash Account : All From 12/1/215 To 12/31/215 GL Account/ Voucher Vendor Description No. Check No. Account Total 1RBOU - Rick Bourgoin Holiday Bonus $ $ Payroll Taxes 328 1RBOU - Rick Bourgoin Holiday Bonus (41.42) 339 1RBOU - Rick Bourgoin payroll pr 19 (39.66) 1FOUB - Foundation Bank tax deposit $675.7 $ td Benefits 317 1AMBE - Ambetter Health Benefits Balance due-u AMBE - Ambetter Health Insurance - U AMBE - Ambetter 1/16 Health Benefits - U98288 $ $ Office Expenses 331 1CHOM - Martha Choe Reimb. for Poinsettias-lobby KMM - Kappes Miller Management Copies COMP - CompuPay payroll service fee $ $ pr Management Fee 1KMM - Kappes Miller Management Management Fee - December 215 $1,37.25 $1, Postage 319 1KMM - Kappes Miller Management Mailing- Annual Budget Ratification Meeting KMM - Kappes Miller Management Envelopes and Postage $51.42 $ Miscellaneous Expense 1REPA - RealPage, Inc 11/13/15-1/31/16 Access Fee $686.3 $ I Distribution Total $21,62.13 Account Summary Account Account Description Debit Credit 26- Prepaid Expenses Replacement Reserve 6, General Repair & Maint Cleaning Supplies Janitorial 1, Landscape Contract 1, Fire & Life Safety Electricity 1, P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

9 2 West Highland HOA AP Expense Distribution For Cash Account : All From 12/1/215 To 12/31/215 Account Account Description Debit Credit Water & Sewer - Common Area 1,56.38 Trash Gas Property Manager 2, Bonuses Payroll Taxes Benefits Office Expenses Management Fee 1,37.25 Postage Miscellaneous Expense Checking A/P Operations 2, , ,62.13 P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

10 2 West Highland HOA For Cash Account : ALL From Earliest to 12/31/15 AP Voucher Report Vendor / Voucher Date Number Due Date Discount Date Discount Check Number Check Date PO Number/ Posted / On Hold Paid To Date/ Recurring/Freq/Stop 1SOUM: Sound Maintenance Service /23/ /22/ /15 Compostable Liner No Yes No Distribution(s) Janitorial Vendor Open Company Recap Total Posted s Total Posted Payments Total Posted Discounts Taken Net Posted Payments Open Posted AP New Unposted s Total Unposted Payments Total Unposted Discounts Taken Net Unposted Payments Open Unposted AP Total Open AP Total s Total Distributions Difference P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)

11 2 West Highland Owners Aging Report (Summarized) as of 12/31/215 Unit Type Unit Occupant Name Deposits Held Balance Due 1-3 Days 31-6 Days 61-9 Days Over 9 Days CURR 12 Daniel, William (1,563.38) (1,563.38) CURR 14 Gold, Jeffery (273.44) (273.44) CURR 16 Neilson, Carole (2,91.24) (2,91.24) CURR 22 Slattery, Mike & Judy (1,296.32) (1,296.32) CURR 23 Fer, Mehmet (58.5) (58.5) CURR 24 Choe, Martha (764.19) (764.19) CURR 33 Poole, Mike (9,98.69) (9.79) (9.79) (9.79) (7,26.32) CURR 35 Bergeson, Mearl (97.8) (97.8) CURR 41 Algard, Susie (1,515.75) (1,515.75) CURR 43 Lentz, Gretchen (1,1.29) (9.79) (19.5) CURR 45 Daniels, Allen (97.8) (97.8) FORM 51 Jassny, Lauren CURR 52 Paolicelli, Joe & Teiko (1,57.8) (1,57.8) CURR 54 Slater, Jerry (1,62.47) (1,62.47) CURR 55 Kruger, Bob (.4) (.4) Property Totals (23,81.55) (14,361.21) (1,283.73) (9.79) (7,264.82) P.O. Box 533, Bellevue, WA th Avenue NE, Bellevue, WA Phone (425) Fax (425)