2014 Budget - Manors at Central Park Condominium Association

THE MANORS OF CENTRAL PARK CONDOMINIUM ASSOCIATION Assumed no. of Sold Units for 2014 budgeting purposes:
LOCATED IN SHELBY TOWNSHIP, MI 105   Regular Condo Units @ $225/mo.
13   Site Condo Units @ $80/mo.  
     2014 Budget, as adopted at Nov. 22, 2013 BoD Mtg. 118   Total Sold Condo Units  
             
Line Item Budgeted
No.                       TYPE                       . Amounts Methodology for line item estimates
EXPENSES
ADMINISTRATIVE
5025 Collection charges for late fees 1,020 average of 2009 thru 2012 actuals (K-T receives $15 of each late charge to cover adm expense)
5070 Master Association Fee 23,600 $200/unit collected in 2014 and placed in reserve for payment in 1st Quarter 2015 
5090 Office Supplies 480 average of 2008 thru 2012 (actuals) and 2013 YTD
5195 Other Admin. Services 750 average of 2008 thru 2012 actuals and 2013 YTD
Subtotal 25,850
COMMUNICATIONS
5210 Duplicating 660 average of 2008-2011 (actuals) and 2012-2013 (budgeted)
5215 Postage & Mailing 510 average of 2008-2011 (actuals) and 2012-2013 (budgeted)
Subtotal 1,170
PAYROLL & BENEFITS
5304 Maintenance Supplies and wages 5,600 (avg of 2008 thru 2012 actuals and 2013 YTD x 1.3) = 4310 x 1.3 = 5600
5390 Workmens Comp 130 2013 YTD
Subtotal 5,730
INSURANCE
5460 Property & Liab. Ins. 16,000 based on 2013 YTD of $15,510 + 3%
UTILITIES
6000 Electricity 4,050 2012 actual + $300 for fountain
6025 Water/Sewer 45,000 average of 2010 thru 2012 (actual units) x  $3.431 per unit (2012 rate) x 1.09
6035 Rubbish Removal 19,059 $13.46/mo. * 12 mos. * no. of units Rizzo contract: $13.33/mo. (7/1/2013 thru 6/30/2014);
Subtotal 68,109 $13.58/mo. (7/1/2014 thru 6/30/2015)
LANDSCAPING
6110 Grounds Repair & Maint. 5,000 4 yr avg [$3,990 (2009), $6,322 (2010), $2,361 (2011), $5,842 (thru 8/31/2012)] plus $370
6125 Lawn Fertilization 10,932 6 fert. apps @ $1,372 ea. plus 1 grub app @ $2,700
6140 Mowing & Edging 29,150 annual amt. for 26 cuts per season; 2013-2016 contract
6145 Mulch 4,800 2011 actual
6160 Tree and Shrub Maint. 2,820 $1,470 (2011actual) plus $1,350 for 3 apps of spruce fungicide
Subtotal 52,702
IRRIGATION
6200 Sprinkler System Maintenance 5,200 4 yr avg [$5650 (2009), $5575 (2010), $4940 (2011), $4,522 (2012)] 
CONTRACTED SERVICES
6434 Pest Control 3,290 2 yr avg [$3,478 (2012 act), $3,105 (2013 YTD)]
REPAIR & MAINTENANCE
Structural Repairs 7,000 [average of 2009, 2010, 2011 (actuals) and 2012 (projected)] + 950
Electrical Repairs 1,000 [average of 2009, 2010, 2011, 2012 (actuals) and 2012 (projected)] + $200
6515 Building Repair & Maint. 8,000 total of Structural and Electrical Repairs
6735 Wood Repair & Maint. 3,000 Oct. 2013 repairs (actual ) + $100
6750 Snow Removal & Supply 40,900 annual amt.; Dec. 2012 thru March 2015 contract
6760 Street Repair & Maint. 425 street cleaning (MetroSweep Services, 2013 quote for single broom sweep) 
Subtotal 52,325
PROFESSIONAL SERVICES
7000 Accounting/Audit/Tax Services 250 average of 2009 thru 2012 actuals
7020 Legal Fees (gross, prior to any reimbursements) 16,500 2013 YTD + $378 + $15,000 for revisions to the Master Deed and Bylaws
7040 Management Fees 18,408 $13.00/mo. * 12 mos. * no. of units
Subtotal 35,158
OTHER EXPENSES
9105 Contributions to Replacement Reserves 29,598 10% of 2014 budgeted income
RESERVE EXPENSES
9916 0
 
TOTAL OPERATING EXPENSE 295,132
                           
INCOME 
Monthly Association Fees - Regular Condos 283,500 105 units x 12 x $225 monthly fee from completed Units 16 through 167)
Monthly Association Fees - Site Condos 12,480 13 units x 12 x $80 monthly fee from completed Units 2 through 14)
4000 Residential Assessments from monthly fees 295,980 total of fees from regular and site condos
4710 Late Charges 0
4720 Legal Reimbursements 0
TOTAL INCOME 295,980
                           
Total Income less Total Operating Expense 848