lake almanor country club financial highlights may 2019 ... financia… · 6/14/2019 9:34:30 am...
TRANSCRIPT
Balance Sheet
Lake Almanor Country Club
Financial Highlights
May 2019 (Preliminary)
• Operating Cash - $1,448,562 - $129,872 more than at 5/31/18• Reserve Fund - $2,881,544 - $586,609 more than at 5/31/18• Accounts Receivable - $77,336 - $35,483 less than at 5/31/18• Contingency Account - $41,073• Fire Fund - $13,850
Profit/Loss Statement (5 month) • Total Revenue - $6,575 unfavorable to budget (May - +$18K)• Total Expenses - $65,709 favorable to budget
• Net Operations - surplus of $116,746 - $59,134 favorable to budget• General & Ad min Revenue - $9,907 unfavorable to budget (rentals under, property tax
rebate over)• Administration Expenses - $47,397 favorable to budget (bad debt, consulting, Employee
Expenses, property taxes, lake water quality)• Golf Maintenance Expenses - $16,171 favorable to budget (tree work delayed, irrigation
R&M)• Maintenance Expenses - $24,251 unfavorable to budget (snow removal)• Golf Shop Revenue - $7,072 unfavorable to budget (annual passes, green fees,
merchandise sales)• Golf Shop Expenses - $10,898 favorable to budget (wages, cost of sales)• Recreation Expenses - $12,438 favorable to budget (payroll, R&M)• Security Revenue - $4,295 favorable to budget (business stickers, fines)• Security Expenses - $8,171 favorable to budget (payroll, R&M)• Net F&B Operations - $32,646 loss ($7,371 unfavorable than budget)
General • All but one May bank reconciliation done• Overall, May was a good month for revenue and expenses• Golf and restaurant hurt by May weather (especially Memorial Day Weekend)• Still have issues with accounts receivable and prepaids• Drop in receivable as picked up one big payment and one foreclosure• Have received $25,000 from county for past property taxes• Continue to do well with interest for both operations and reserves
6/14/2019 9:34:30 AM
aA;,nw���� Lake Almanor Country Club
Balance Sheet
5/31/2019 •. ,h
Assets
Cash-Operating
1005 - Plumas Bank Checking-5286
1025 - Vanguard Operating
1027 - Edward Jones Operating-21570
1040 - Petty Cash - Administration
1045 - Petty Cash - Bar
1055 -Petty Cash - Golf Shop
1057 - Petty Cash - Restaurant
1060 - Petty Cash -Security
1065 - Petty Cash - Recreation
1129 - Lake Water Quality
Cash-Ooeratina Total
Assets - Other
1305 - Deposits and Prepayments
1307 -Prepaid Income Tax
1310- Liquor License
1505 - Unexpired Insurance -D & 0
1510 - Unexpired Insurance - HOA Package
1555 - CC Tips
Assets - Other Total
Cash-Restricted
1117 - Edward Jones Reserve-21571
1123 -Clubhouse Fund-20631
1125 -Contingency Fund-20158
1128 - Fire Fund
1130 - Music Acct-1069
1135 -Construction Deposit -1077
1150 -Unrealized Investment Gains/ (Losses)
Cash-Restricted Total
Receivables
1205 - Receivables
1235 -Allowance for Doubtful Accounts
Receivables Total
Inventory
1400 - Inventory - Bar
1405 - Inventory - Keg Deposits
1410 - Inventory - Fuel - Unleaded
1415 - Inventory - Fuel - Diesel
1420 - Inventory - Golf Shop
1425 - Inventory - Restaurant
1430 - Inventory- Recreation
Inventory Total
Fixed Assets
1605 - Construction in Process
1610-Land
Page 1 of 3
$152,847.50
$85,440.54
$1,200,274.08
$2,000.00
$1,500.00
$600.00
$1,200.00
$1,000.00
$300.00
$3,400.02
$9,400.00
$1,731.00
$61,630.00
$3,216.80
$3,284.84
($531.39)
$2,881,543.72
$6,090.95
$41,084.25
$13,850.00
$73,408.72
$73,723.22
$4.021.29
$77,336.16
($31,752.46}
$10,553.03
$310.00
$1,808.95
$3,619.98
$27,074.76
$10,124.28
$13.538.86
$32,559.63
$259,884.61
$1,448,562.14
$78,731.25
$3,093,722.15
$45,583.70
$67,029.86
6/14/2019 9:34:30 AM
1620 - Land Improvements
1625 - Accum.Depr. - Land Improvements
Lake Almanor Country Club
Balance Sheet
5/31/2019
$2,221,465.00
1630 - Buildings & Improvements
1635 - Accum.Depr. - Buildings & Improvements
1640 - Vehicles & Heavy Equipment
1645 - Accum.Depr. - Vehicles & Heavy Equipment
1650 - Recreation Facilities & Equipment
1670 - Golf Course Equipment
1680 - Golf Shop Facilities & Equipment
1690 - Roads and Road Improvements
1700 - Security Facilities and Equipment
171 O - Office Equipment
1720 - Maintenance Equipment
1735 - Restaurant Equipment & Furniture
Fixed Assets Total
Assets Total
Liabilities and Equity
Current Liabilities
2005 - Accounts Payable
2107 - State Sales Tax - F&B
2110 - State Sales Tax - Golf Shop
2115 - State Sales Tax - Tennis
2205 - Prepaid Assessments
2220 - Golf Shop Credit Book
2225 - Restaurant/Bar Gift Certificates
2226 - Golf Shop Gift Certificates
2305 - Deferred Income -Assessments
2405 - Deposits - Construction Damage
2410 - Employee Christmas Fund
2505 - Accrued Payroll
2510 - Accrued Employee Benefits
2535 - Withheld 401 (k) Employee
Current Liabilities Total
Net Worth
281 O - Operating Fund Transfers
2830 - Reserve Fund Transfers
3010 - Fixed Assets
3015 - Reserves
3020 - Operations
Net Worth Total
Retained Earnings
($1,358,392.00)
$1,495,788.51
($924,797.00)
$2,489,191.42
($1,685,369.00)
$28,669.75
$32,197.59
$12,327.43
$5,052.18
$9,050.23
$15,829.73
$24,612.97
$10,422.56
$38,011.67
$3,099.07
$333.22
$32.28
$12,273.79
$12,527.52
$701.86
$395.00
$1,244,115.25
$70,379.50
$1,500.57
$27,662.84
$68,116.34
$1,124.43
$345,437.00
($345,437.00)
$2,541,146.00
$2,101,882.00
($222,867.33)
Page 2 of 3
$2,668,493.61
$1,480,273.34
$4,420,160.67
$559,187.11
$7,402,122.71
6/14/2019
Net Income
Liabilities & Equity Total
Page 3 of 3
9:34:30 AM
Lake Almanor Country Club
Balance Sheet
5/31/2019
$942.501.59
$7Ao2,122.?1
6/14/2019
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Income
Bar Revenue
Clubhouse Revenue
General & Admin. Revenue
Golf Revenue
Music Revenue
Recreation Revenue
Restaurant Revenue
Security Revenue
Total Income
Expense
Accounting/Audit Fees
Advertising Expense
Alarm Expense
Bad Debt Expense
Bank Service Charges
Board of Director's Expense
Committee Expense
Consulting Fees
Copier Expense
Cost of Sales
Credit Card Fees
Donations
Driving Range Expense
Dues & Subscription Expenses
Employee Expense
Entertainment Expense
Foreclosed Properties Expense
Gas and Oil Expense
General Manager's Expense
Green/Waste Removal Expense
Insurance Expense
Internet Expense
Janitorial Expense
Lake Water Quality
Lease Expense - Equipment
Legal Fees
License/Permit Fees
Maintenance Agreement
Miscellaneous Expense
Newsletter Expense
Operating Contingency
Over/Short Expense
Payroll Expense
Pest Control Expense
Postage Expense
Printing Expense
Professional Fees
Recreation Equipment Expense
Refuse/Trash Expense
Page 1 of 2
9:38:09 AM
Lake Almanor Country Club
Budget Comparison Summary Report
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
$18,293.11 $16,600.00 $1,693.11 $39,983.44 $33,200.00 $6,783.44 $160,700.00
($5.00) $250.00 ($255.00) $2,662.00 $1,450.00 $1,212.00 $11,000.00
$216,325.67 $195,738.00 $20,587.67 $1,004,950.01 $1,014,822.00 ($9,871.99) $2,380,400.00
$38,862.08 $41,675.00 ($2,812.92) $60,227.79 $67,300.00 ($7,072.21) $319,300.00
$13,626.93 $8,000.00 $5,626.93 $38,425.98 $36,500.00 $1,925.98 $58,000.00
$3,083.30 $3,150.00 ($66.70) $3,372.30 $3,650.00 ($277.70) $30,600.00
$24,365.92 $28,500.00 ($4,134.08) $27,965.92 $31,500.00 ($3,534.08) $231,000.00
$13,385.00 $15,900.00 ($2,515.00) $37,860.00 $33,600.00 $4,260.00 $89,500.00
$327,937.01 $309,813.00 $18,124.01 $1,215,447.44 $1,222,022.00 ($6,574.56) $3,280,500.00
$0.00 $0.00 $0.00 $7,250.00 $8,000.00 $750.00 $8,000.00
$752.40 $700.00 ($52.40) $1,487.40 $4,200.00 $2,712.60 $8,700.00
($135.00) $0.00 $135.00 $540.00 $700.00 $160.00 $2,800.00
$0.00 $0.00 $0.00 $0.00 $2,500.00 $2,500.00 $5,000.00
$0.00 $25.00 $25.00 $8.97 $125.00 $116.03 $300.00
$0.00 $100.00 $100.00 $238.17 $500.00 $261.83 $3,000.00
$12.00 $0.00 ($12.00) $44.00 $2,000.00 $1,956.00 $5,000.00
$3,100.00 $1,250.00 ($1,850.00) $3,100.00 $6,250.00 $3,150.00 $15,000.00
($941.81) $525.00 $1,466.81 $1,376.51 $2,525.00 $1,148.49 $6,100.00
$23,935.99 $20,600.00 ($3,335.99) $34,503.08 $29,425.00 ($5,078.08) $180,700.00
$3,050.38 $1,065.00 ($1,985.38) $6,003.37 $2,995.00 ($3,008.37) $22,500.00
$85.00 $0.00 ($85.00) $2,235.00 $2,500.00 $265.00 $5,000.00
$0.00 $0.00 $0.00 $642.00 $1,500.00 $858.00 $2,400.00
$78.00 $1,200.00 $1,122.00 $4,499.74 $4,150.00 ($349.74) $7,650.00
$961.20 $3,150.00 $2,188.80 $9,522.23 $14,850.00 $5,327.77 $21,850.00
$0.00 $350.00 $350.00 $0.00 $350.00 $350.00 $4,000.00
$129.00 $0.00 ($129.00) $129.00 $1,800.00 $1,671.00 $2,000.00
$4,964.45 $4,350.00 ($614.45) $27,660.89 $17,800.00 ($9,860.89) $48,800.00
$40.00 $400.00 $360.00 $860.28 $900.00 $39.72 $2,500.00
$0.00 $1,500.00 $1,500.00 $0.00 $1,800.00 $1,800.00 $3,800.00
$6,501.64 $8,500.00 $1,998.36 $34,704.30 $42,500.00 $7,795.70 $105,300.00
$641.46 $600.00 ($41.46) $3,320.78 $2,800.00 ($520.78) $6,900.00
$3,370.00 $3,400.00 $30.00 $10,857.50 $9,420.00 ($1,437.50) $29,100.00
$2,000.00 $0.00 ($2,000.00) $2,000.00 $5,400.00 $3,400.00 $5,400.00
$1,158.04 $0.00 ($1,158.04) $2,315.75 $2,350.00 $34.25 $4,700.00
($1,400.05) $2,500.00 $3,900.05 $11,935.40 $12,500.00 $564.60 $30,000.00
$886.00 $0.00 ($886.00) $3,533.00 $4,175.00 $642.00 $13,900.00
$300.00 $300.00 $0.00 $4,978.00 $5,500.00 $522.00 $8,600.00
$0.00 $0.00 $0.00 $461.00 $0.00 ($461.00) $0.00
$0.00 $815.00 $815.00 $1,630.00 $3,260.00 $1,630.00 $6,600.00
$0.00 $6,000.00 $6,000.00 $0.00 $6,000.00 $6,000.00 $28,000.00
$213.47 $0.00 ($213.47) $252.82 $0.00 ($252.82) $0.00
$195,290.66 $204,890.00 $9,599.34 $780,077.67 $772,875.00 ($7,202.67) $2,090,100.00
$70.00 $190.00 $120.00 $387.50 $365.00 ($22.50) $1,300.00
($1,311.68) $2,500.00 $3,811.68 $4,708.16 $8,250.00 $3,541.84 $17,500.00
$1,022.65 $1,500.00 $477.35 $2,846.22 $4,100.00 $1,253.78 $6,500.00
$1,075.00 $1,075.00 $0.00 $5,375.00 $5,375.00 $0.00 $47,200.00
$730.55 $0.00 ($730.55) $1,042.70 $0.00 ($1,042.70) $0.00
$885.34 $1,100.00 $214.66 $3,478.10 $3,500.00 $21.90 $10,900.00
6/14/2019 9:38:09 AM
Lake Almanor Country Club
Budget Comparison Summary Report
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 - --- 1/1/2019 - 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Rental Expense $162.27 $900.00 $737.73 $1,818.74 $2,350.00 $531.26 $9,600.00
Repair & Main!. Expense $2,818.73 $16,450.00 $13,631.27 $28,231.65 $56,700.00 $28,468.35 $124,250.00
Special Event Expense $6.00 $0.00 ($6.00) $2,285.07 $700.00 ($1,585.07) $10,000.00
Sundries Expense $1,137.48 $800.00 ($337.48) $1,137.48 $1,000.00 ($137.48) $5,600.00
Supplies Expense $18,136.56 $18,075.00 ($61.56) $46,136.89 $49,175.00 $3,038.11 $127,900.00
Tax Expense $0.00 $0.00 $0.00 $1,700.00 $13,100.00 $11,400.00 $40,900.00
Telephone Expense $1,849.17 $1,955.00 $105.83 $10,012.50 $10,195.00 $182.50 $24,300.00
Uniforms Expense $1,883.86 $2,500.00 $616.14 $2,224.79 $7,700.00 $5,475.21 $8,800.00
Utilities Expense $7,075.22 $9,125.00 $2,049.78 $27,821.07 $27,450.00 ($371.07) $87,850.00
Vehicle Allowance $500.00 $500.00 $0.00 $2,500.00 $2,500.00 $0.00 $6,000.00
Water Co Reimbursement to LACC $321.60 $0.00 ($321.60) $321.60 $0.00 ($321.60) $0.00
Website Expense $2,288.00 $0.00 ($2,288.00) $2,288.00 $300.00 ($1,988.00) $2,800.00
Total Expense $283,643.58 $318,890.00 $35,246.42 $1,100,482.33 $1,164,410.00 $63,927.67 $3,215,100.00
Operating Net Income $44,293.43 ($9,077.00) $53,370.43 $114,965.11 $57,612.00 $57,353.11 $65,400.00
Reserve Income
Reserve Revenue $3,317.67 $500.00 $2,817.67 $827,536.48 $800,500.00 $27,036.48 $824,000.00
Total Reserve Income $3,317.67 $500.00 $2,817.67 $827,536.48 $800,500.00 $27,036.48 $824,000.00
Reserve Net Income $3,317.67 $500.00 $2,817.67 $827,536.48 $800,500.00 $27,036.48 $824,000.00
Net Income $47,611.10 ($8,577.00) $56,188.10 $942,501.59 $858,112.00 $84,389.59 $889,400.00
Page 2 of2
6/14/2019
J;�!_!_:�i.:MANOB__ COUNTRY CL UI.}
,-;, .. - ,.,r., .•. ,, ,_,.,, .,,,,_ •. _.;·,,
Income
General & Admin. Revenue
4005 - Annual Assessments -Operating
4020 - Administrative Services
4025 - Cable Agreement
4030 - Cell Tower Agreement
4035 - Road Impact Fees
4040 - Finance Charges
4050 - Interest - Operating
4060 - Late Charges
4065 - Miscellaneous Revenue
4070 - Plan Approval Fees
4075 - Property Transfer Fees
4080 - Rentals Income
4085 - Web Site Advertising
Total General & Admin. Revenue
Total Income
Expense
Accountina/Audit Fees
5005 - Accounting/Audit Fees
Total Accountina/Audit Fees
Advertisina Exoense
5010 - Advertising Expense
Total Advertisina Exoense
Alarm Expense
5015 - Alarm Expense
Total Alarm Exoense
Bad Debt Expense
5020 - Bad Debt Expense
Total Bad Debt Exoense
Bank Service Charaes
5025 - Bank Service Charges
Total Bank Service Charaes
Board of Director's Ex12ense
5030 - Board of Director's Expense
Total Board of Director's Exoense
Committee Exoense
5035 - Committee Expense
Total Committee Exoense
Consulting Fees
Page 1 of27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - G&A
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
$177,730.75 $177,733.00 ($2.25) $888,653.75 $888,665.00 ($11.25) $2,132,800.00
$5,343.75 $5,347.00 ($3.25) $22,663.75 $22,667.00 ($3.25) $60,100.00
$0.00 $0.00 $0.00 $0.00 $2,900.00 ($2,900.00) $7,500.00
$955.09 $958.00 ($2.91) $4,737.99 $4,790.00 ($52.01) $11,500.00
$1,315.00 $800.00 $515.00 $5,130.00 $4,750.00 $380.00 $10,000.00
$520.96 $700.00 ($179.04) $6,734.49 $7,600.00 ($865.51) $11,000.00
$2,642.48 $500.00 $2,142.48 $4,850.74 $2,500.00 $2,350.74 $6,000.00
$0.00 $0.00 $0.00 $14,031.49 $14,000.00 $31.49 $14,000.00
$17,957.64 $1,250.00 $16,707.64 $27,802.80 $6,250.00 $21,552.80 $15,000.00
$645.00 $400.00 $245.00 $2,485.00 $2,250.00 $235.00 $4,500.00
$1,125.00 $1,800.00 ($675.00) $3,125.00 $5,000.00 ($1,875.00) $13,000.00
$8,090.00 $6,250.00 $1,840.00 $24,540.00 $53,450.00 ($28,910.00) $95,000.00
$0.00 $0.00 $0.00 $160.00 $0.00 $160.00 $0.00
$216,325.67 $195,738.00 $20,587.67 $1,004,915.01 $1,014,822.00 ($9,906.99) $2,380,400.00
$216,325.67 $195,738.00 $20,587.67 $1,004,915.01 $1,014,822.00 ($9,906.99) $2,380,400.00
$0.00 $0.00 $0.00 $7,250.00 $8,000.00 $750.00 $8,000.00
$0.00 $0.00 $0.00 $7,250.00 $8,000.00 $750.00 $8,000.00
$393.60 $0.00 ($393.60) $393.60 $0.00 ($393.60) $1,200.00
$393.60 $0.00 ($393.60) $393.60 $0.00 ($393.60) $1,200.00
$36.44 $0.00 ($36.44) $156.44 $125,00 ($31.44) $500.00
$36.44 $0.00 ($36.44) $156.44 $125.00 ($31.44) $500.00
$0.00 $0.00 $0.00 $0.00 $2,500.00 $2,500.00 $5,000.00
$0.00 $0.00 $0.00 $0.00 $2,500.00 $2,500.00 $5,000.00
$0.00 $25.00 $25.00 $8.97 $125.00 $116.03 $300.00
$0.00 $25.00 $25.00 $8.97 $125.00 $116.03 $300.00
$0.00 $100.00 $100.00 $238.17 $500.00 $261.83 $3,000.00
$0.00 $100.00 $100.00 $238.17 $500.00 $261.83 $3,000.00
$12.00 $0.00 ($12.00) $44.00 $2,000.00 $1,956.00 $5,000.00
$12.00 $0.00 ($12.00) $44.00 $2,000.00 $1,956.00 $5,000.00
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - G&A
5/1/2019 - 5/31/2019 -
- -
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
5040 - Consulting Fees $3,100.00 $1,250.00 ($1,850.00) $3,100.00 $6,250.00 $3,150.00 $15,000.00
Total Consultina Fees $3,100.00 $1,250.00 ($1,850.00) $3,100.00 $6,250.00 $3,150.00 $15,000.00
Copier Expense
5050 - Copier Expense ($1,038.71) $500.00 $1,538.71 $575.26 $2,500.00 $1,924.74 $6,000.00
Total Gooier Exoense ($1,038.71) $500.00 $1,538.71 $575.26 $2,500.00 $1,924.74 $6,000.00
Credit Card Fees
5055 - Credit Card Fees $392.36 $315.00 ($77.36) $1,093.46 $1,395.00 $301.54 $3,000.00
Total Credit Card Fees $392.36 $315.00 ($77.36) $1,093.46 $1,395.00 $301.54 $3,000.00
Donations
5060 - Donations $0.00 $0.00 $0.00 $2,150.00 $2,500.00 $350.00 $4,500.00
Total Donations $0.00 $0.00 $0.00 $2,150.00 $2,500.00 $350.00 $4,500.00
Dues & Subscriotion Exoenses
5075 - Dues & Subscription Expense $78.00 $200.00 $122.00 $1,347.14 $850.00 ($497.14) $2,000.00
Total Dues & Subscription Expenses $78.00 $200.00 $122.00 $1,347.14 $850.00 ($497.14) $2,000.00
Employee Expense
5080 - Employee Development $0.00 $600.00 $600.00 $149.00 $2,000.00 $1,851.00 $4,000.00
Expense
5085 - Employee Mileage $0.00 $50.00 $50.00 $352.20 $250.00 ($102.20) $600.00
Reimbursement Expense
5090 - Employee Recruitment $0.00 $0.00 $0.00 $228.40 $300.00 $71.60 $300.00
Expense
5095 - Employee Travel/Lodging $0.00 $1,000.00 $1,000.00 $18.54 $1,700.00 $1,681.46 $4,000.00
Expense
Total Emolovee Exoense $0.00 $1,650.00 $1,650.00 $748.14 $4,250.00 $3,501.86 $8,900.00
Foreclosed Prooerties Exoense
511 O - Foreclosed Properties Expense $129.00 $0.00 ($129.00) $129.00 $1,800.00 $1,671.00 $2,000.00
Total Foreclosed Prooerties Exoense $129.00 $0.00 ($129.00) $129.00 $1,800.00 $1,671.00 $2,000.00
General Manaaer's Exoense
5125 - General Manager's Expense $40.00 $400.00 $360.00 $860.28 $900.00 $39.72 $2,500.00
Total General Manaaer's Expense $40.00 $400.00 $360.00 $860.28 $900.00 $39.72 $2,500.00
Insurance Expense
5135 - Insurance Expense $6,501.64 $8,500.00 $1,998.36 $34,704.30 $42,500.00 $7,795.70 $105,300.00
Total Insurance Exoense $6,501.64 $8,500.00 $1,998.36 $34,704.30 $42,500.00 $7,795.70 $105,300.00
Internet Expense
5143 - Internet expense $194.18 $200.00 $5.82 $1,062.35 $1,000.00 ($62.35) $2,400.00
Total Internet Exoense $194.18 $200.00 $5.82 $1,062.35 $1,000.00 ($62 35) $2,400.00
Janitorial Expense
5045 - Janitorial Expense $270.00 $300.00 $30.00 $1,290.00 $1,320.00 $30.00 $3,100.00
Total Janitorial Exoense $270.00 $300.00 $30.00 $1,290.00 $1,320.00 $30.00 $3,100.00
Page 2 of27
6/14/2019
Lake Water Quality
5145 - Lake/Water Quality
Total Lake Water Quality
Lease Exoense - Eauioment
5150 - Lease Expense - Equipment
Total Lease Exoense - Eauioment
Legal Fees
5155 - Legal Fees
5157 - Legal - Member Rembursement
Total Legal Fees
License/Permit Fees
5160 - License/Permit Fees
Total License/Permit Fees
Maintenance Aareement
5162 - Maintenance Agreement -Software
Total Maintenance Agreement
Miscellaneous Exoense
5165 - Miscellaneous Expense
Total Miscellaneous Exoense
Newsletter Ex12ense
5170 - Newsletter Expense
Total Newsletter Exoense
Ooerating Contingencv
5175 - Operating Contingency
Total Ooerating Continaencv
Over/Short Exoense
5180 - Over/Short Expense
Total Over/Short Exoense
Payroll Ex12ense
5205 - Payroll Wages - Regular
5210 - Payroll Wages - Part Time
5225 - Payroll Wages - Overtime
5230 - Payroll Worker's Compensation Ins 5235 - Payroll Taxes
5240 - Payroll Expense - 401 K Administrator
5245 - Payroll Expense Employee Benefits
5250 - Payroll Expense Processing Fees
Page 3 of 27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - G&A
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 - --1-/1/2019 - 5/31/2019 -
Actual Budget Variance Actual Budget Variance Annual Budget
$2,000.00 $0.00 ($2,000.00) $2,000.00 $5,400.00 $3,400.00 $5,400.00
$2,000.00 $0.00 ($2,000.00) $2,000.00 $5,400.00 $3,400.00 $5,400.00
$1,158.04 $0.00 ($1,158.04) $2,315.75 $2,350.00 $34.25 $4,700.00
$1,158.04 $0,00 ($1,158.04) $2,315.75 $2,350.00 $34.25 $4,700.00
$1,948.60 $2,500.00 $551.40 $15,284.05 $12,500.00 ($2,784.05) $30,000.00
$863.95 $0.00 ($863.95) $863.95 $0.00 ($863.95) $0.00
$2,812.55 $2,500.00 ($312.55) $16,148.00 $12,500.00 ($3,648.00) $30,000.00
$0.00 $0.00 $0.00 $328.00 $625.00 $297.00 $1,000.00
$0.00 $0.00 $0.00 $328.00 $625.00 $297.00 $1,000.00
$0.00 $0.00 $0.00 $3,778.00 $4,000.00 $222.00 $5,000.00
$0.00 $0.00 $0.00 $3,778.00 $4,000.00 $222.00 $5,000.00
$0.00 $0.00 $0.00 $461.00 $0.00 ($461.00) $0.00
$0.00 $0.00 $0.00 $461.00 $0.00 ($461.00) $0.00
$0.00 $815.00 $815.00 $1,630.00 $3,260.00 $1,630.00 $6,600.00
$0.00 $815.00 $815.00 $1,630.00 $3,260.00 $1,630.00 $6,600.00
$0.00 $6,000.00 $6,000.00 $0.00 $6,000.00 $6,000.00 $28,000.00
$0.00 $6,000.00 $6,000.00 $0.00 $6,000.00 $6,000.00 $28,000 00
($1.99) $0.00 $1.99 ($1.99) $0.00 $1.99 $0.00
($1.99) $0.00 $1.99 ($1.99) $0.00 $1.99 $0.00
$35,553.39 $36,000.00 $446.61 $173, 144.28 $171,400.00 ($1,744.28) $420,700.00
$405.66 $600.00 $194.34 $1,335.66 $600.00 ($735.66) $1,200.00
$404.16 $250.00 ($154.16) $1,110.04 $500.00 ($610.04) $2,500.00
$0.00 $260.00 $260.00 $1,622.61 $1,300.00 ($322.61) $3,100.00
$2,948.77 $2,600.00 ($348.77) $16,544.29 $15,800.00 ($744.29) $35,200.00
$149.49 $0.00 ($149.49) $2,266.80 $3,500.00 $1,233.20 $4,800.00
$14,109.76 $12,000.00 ($2,109.76) $56,089.47 $60,000.00 $3,910.53 $145,300.00
$450.77 $425.00 ($25.77) $2,317.93 $2,025.00 ($292.93) $5,000.00
6/14/2019
Total Pavroll Exoense
Pest Control Exoense
5255 - Pest Control Expense
Total Pest Control Exoense
Postage Expense
5260 - Postage Expense
Total Postaae Exoense
Printing Expense
5265 - Printing Expense
Total Printina Exoense
Rental Expense
5330 - Rental House Expense
Total Rental Exoense
Reoair & Main!. Exoense
5340 - Repair & Maintenance Expense - Buildings
5350 - Repair & Maintenance Expense - Equipment
5360 - Repair & Maintenance Expense - General
5375 - Repair & Maintenance Expense- IT
5400 - Repair & Maintenance Expense- Septic
Total Reoair & Main!. Exoense
Supplies Expense
5510 - Supplies Expense - General
5525 - Supplies Expense - Office
5545 - Supplies Expense - Signage
Total Suoolies Exoense
Tax Expense
5555 - Tax - Federal Income Tax
5560 - Tax - Personal Property
5565 - Tax - Property
5570 - Tax - State Income Tax
Total Tax Expense
Telephone Expense
5575 - Telephone Expense
Total Teleohone Exoense
Uniforms Expense
5585 - Uniforms Expense
Page 4 of27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - G&A
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 1/1/2019- 5/31/2019 -
Actual Budget Variance
$54,022.00 $52,135.00 ($1,887.00)
$0.00 $50.00 $50.00
$0.00 $50.00 $50.00
($1,364.68) $2,500.00 $3,864.68
($1,364.68) $2,500.00 $3,864.68
$1,022.65 $1,500.00 $477.35
$1,022.65 $1,500.00 $477.35
$162.27 $200.00 $37.73
$162.27 $200.00 $37.73
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $100.00 $100.00
$1,059.75 $1,000.00 ($59.75)
$0.00 $0.00 $0.00
$1,059.75 $1,100.00 $40.25
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$688.17 $600.00 ($88.17)
$688.17 $600.00 ($88.17)
$0.00 $0.00 $0.00
--- -
Actual
$254,431.08
$77.50
$77.50
$4,365.23
$4,365.23
$2,344.01
$2,344.01
$364.75
$364.75
$30.54
$55.32
$459.52
$2,280.51
$0.00
$2,825.89
$1,981.46
$2,880.57
$96.45
$4,958.48
$0.00
$0.00
$0.00
$1,700.00
$1,700.00
$3,119.43
$3,119.43
$30.62
Budget
$255,125.00
$100.00
$100.00
$7,500.00
$7,500.00
$3,000.00
$3,000.00
$600.00
$600.00
$1,000.00
$150.00
$200.00
$2,700.00
$0.00
$4,050.00
$200.00
$5,800.00
$0.00
$6,000.00
$1,500.00
$0.00
$8,800.00
$2,800.00
$13,100.00
$3,000.00
$3,000.00
$0.00
Variance Annual Budget
$693.92 $617,800.00
$22.50 $300.00
$22.50 $300.00
$3,134.77 $16,000.00
$3,134.77 $16,000.00
$655.99 $4,500.00
$655.99 $4,500.00
$235.25 $1,500.00
$235.25 $1,500.00
$969.46 $2,000.00
$94.68 $150.00
($259.52) $500.00
$419.49 $10,800.00
$0.00 $600.00
$1,224.11 $14,050.00
($1,781.46) $300.00
$2,919.43 $13,600.00
($96.45) $0.00
$1,041.52 $13,900.00
$1,500.00 $1,500.00
$0.00 $19,000.00
$8,800.00 $17,600.00
$1,100.00 $2,800.00
$11,400.00 $40,900.00
($119.43) $7,100.00
($119.43) $7,100.00
($30.62) $0.00
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - G&A
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 1/1/2019- 5/31/2019 ---
Actual Budget Variance Actual Budget Variance Annual Budget
Total Uniforms Exoense $0.00 $0.00 $0.00 $30.62 $0.00 ($30.62) $0.00
Utilities Expense
5590 - Utilities Expense - Electricity $0.00 $600.00 $600.00 $1,203.53 $1,800.00 $596.47 $4,500.00
5600 - Utilities Expense - Propane $0.00 $0.00 $0.00 $890.57 $900.00 $9.43 $1,500.00
5605 - Utilities Expense -Water $275.99 $275.00 ($0.99) $275.99 $275.00 ($0 99) $550.00
Total Utilities Exoense $275.99 $875.00 $599.01 $2,370.09 $2,975.00 $604.91 $6,550.00
Vehicle Allowance
5610 - Vehicle Allowance $500.00 $500.00 $0.00 $2,500.00 $2,500.00 $0.00 $6,000.00
Total Vehicle Allowance $500.00 $500.00 $0.00 $2,500.00 $2,500.00 $0.00 $6,000.00
Water Co Reimbursement to LACC
5612 -Water Company $321.60 $0.00 ($321.60) $321.60 $0.00 ($321.60) $0.00
Reimbursements to LACC
Total Water Co Reimbursement to $321.60 $0.00 ($321.60) $321.60 $0.00 ($321.60) $0.00
LACC
Website Expense
5615 -Website Expense $2,000.00 $0.00 ($2,000.00) $2,000.00 $0.00 ($2,000.00) $2,500.00
Total Website Exoense $2,000.00 $0.00 ($2,000 00) $2,000.00 $0.00 ($2,000.00) $2,500.00
Total Expense $74,764.86 $82,215.00 $7,450.14 $363,218.55 $410,600.00 $47,381.45 $989,500.00
Operating Net Income $141,560.81 $113,523.00 $28,037.81 $641,696.46 $604,222.00 $37,474.46 $1,390,900.00
Net Income $141,560.81 $113,523.00 $28,037.81 $641,696.46 $604,222.00 $37,474.46 $1,390,900.00
Page 5 of27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Golf Maintenance
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 1/1/2019 - 5/31/2�
Actual Budget Variance Actual Budget Variance Annual Budget
Expense
Dues & Subscriotion Exoenses 5075 - Dues & Subscription Expense $0.00 $0.00 $0.00 $890.00 $600.00 ($290.00) $1,100.00
Total Dues & Subscriotion Expenses $0.00 $0.00 $0.00 $890.00 $600.00 ($290.00) $1,100.00
Employee Expense 5080 - Employee Development Expense $0.00 $0.00 $0.00 $1,527.00 $500.00 ($1,027.00) $500.00 5085 - Employee Mileage $0.00 $0.00 $0.00 $127.60 $0.00 ($127.60) $0.00 Reimbursement Expense 5090 - Employee Recruitment Expense $0.00 $0.00 $0.00 $0.00 $200.00 $200.00 $200.00
5095 - Employee Travel/Lodging $0.00 $0.00 $0.00 $4,349.97 $3,200.00 ($1,149.97) $3,200.00 Expense
:rotal Emolovee Exoense $0.00 $0.00 $0.00 $6,004.57 $3,900.00 ($2,104.57) $3,900.00
Gas and Oil Exoense 5120 - Gas and Oil Expense $1,596.53 $1,300.00 ($296.53) $3,184.04 $3,250.00 $65.96 $11,000.00
Total Gas and Oil Exoense $1,596.53 $1,300.00 ($296.53) $3,184.04 $3,250.00 $65.96 $11,000.00
Green/Waste Removal Exoense 5130 - Green/Waste Removal Expense $0.00 $0.00 $0.00 $0.00 $300.00 $300.00 $300.00
Total Green/Waste Removal Exoense $0.00 $0.00 $0.00 $0.00 $300.00 $300.00 $300.00
Internet Expense 5143 - Internet expense $45.84 $50.00 $4.16 $233.44 $250.00 $16.56 $600.00
Total Internet Exoense $45.84 $50.00 $4.16 $233.44 $250.00 $16.56 $600.00
License/Permit Fees 5160 - License/Permit Fees $800.00 $0.00 ($800.00) $800.00 $800.00 $0.00 $1,900.00
Total License/Permit Fees $800.00 $0.00 ($800.00) $800.00 $800.00 $0.00 $1,900.00
Payroll Expense 5205 - Payroll Wages - Regular $12,064.58 $12,650.00 $585.42 $52,499.70 $53,250.00 $750.30 $132,100.00 5210 - Payroll Wages - Part Time $6,280.53 $7,150.00 $869.47 $9,690.79 $14,000.00 $4,309.21 $46,800.00 5225 - Payroll Wages - Overtime $622.42 $300.00 ($322.42) $1,095.90 $400.00 ($695.90) $3,100.00 5230 - Payroll Worker's Compensation $0.00 $1,575.00 $1,575.00 $9,445.10 $7,875.00 ($1,570.10) $19,000.00 Ins 5235 - Payroll Taxes $1,885.55 $2,000.00 $114.45 $6,805.44 $7,800.00 $994.56 $17,800.00 5245 - Payroll Expense Employee $3,909.56 $3,500.00 ($409.56) $17,476.42 $17,500.00 $23.58 $42,500.00 Benefits
Total Pavroll Exoense $24,762.64 $27,175.00 $2,412.36 $97,013.35 $100,825.00 $3,811.65 $261,300.00
Pest Control Exoense 5255 - Pest Control Expense $70.00 $35.00 ($35.00) $135.00 $35.00 ($100.00) $200.00
Total Pest Control Exoense $70.00 $35.00 ($35.00) $135.00 $35.00 ($100.00) $200.00
Rental Expense 5325 - Rental Equipment Expense $0.00 $200.00 $200.00 $514.76 $650.00 $135.24 $1,900.00
Total Rental Exoense $0.00 $200.00 $200.00 $514.76 $650.00 $135.24 $1,900.00
Page 6 of 27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Golf Maintenance
5/1/2019 - 5/31/2019 - --
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Reoair & Maint. Exoense
5340 - Repair & Maintenance Expense -$0.00 $0.00 $0.00 $98.65 $0.00 ($98.65) $900.00
Buildings
5350 - Repair & Maintenance Expense -$0.00 $0.00 $0.00 $957.62 $2,000.00 $1,042.38 $5,000.00
Equipment
5365 - Repair & Maintenance Expense -$0.00 $2,000.00 $2,000.00 $0.00 $2,000.00 $2,000.00 $2,000.00
Golf Course
5370 - Repair & Maintenance Expense -$322.82 $800.00 $477.18 $377.43 $4,300.00 $3,922.57 $7,800.00
Irrigation & Drainage
5405 - Repair & Maintenance Expense -$0.00 $0.00 $0.00 $0.00 $7,500.00 $7,500.00 $7,500.00
Trees
5410 - Repair & Maintenance Expense -$0.00 $0.00 $0.00 $312.26 $0.00 ($312.26) $1,800.00
Vehicles
Total Reoair & Maint. Exoense $322.82 $2,800.00 $2,477.18 $1,745.96 $15,800.00 $14,054.04 $25,000.00
Supplies Expense
5480 - Supplies Expense - Chemicals $3,834.31 $1,000.00 ($2,834.31) $3,834.31 $3,000.00 ($834.31) $7,500.00
5490 - Supplies Expense - Fertilizers $0.00 $1,000.00 $1,000.00 $1,493.89 $1,000.00 ($493.89) $7,500.00
5510 - Supplies Expense - General $0.00 $0.00 $0.00 $1,038.08 $500.00 ($538.08) $2,000.00
5515 - Supplies Expense - Golf Course $0.00 $500.00 $500.00 $1,224.19 $750.00 ($474.19) $2,500.00
5525 - Supplies Expense - Office $1.35 $50.00 $48.65 $15.60 $200.00 $184.40 $500.00
5535 - Supplies Expense - Sand & Top $1,410.35 $1,500.00 $89.65 $1,410.35 $1,500.00 $89.65 $3,700.00
Dressing
5540 - Supplies Expense - Seed & Sod $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4,000.00
5545 - Supplies Expense - Signage $0.00 $0.00 $0.00 $193.05 $0.00 ($193.05) $500.00
5550 - Supplies Expense - Tools & $0.00 $500.00 $500.00 $75.06 $500.00 $424.94 $2,000.00
Equipment
Total Suoolies Exoense $5,246.01 $4,550.00 ($696.01) $9,284.53 $7,450.00 ($1,834.53) $30,200.00
Telephone Expense
5575 - Telephone Expense $110.40 $125.00 $14.60 $552.78 $625.00 $72.22 $1,500.00
Total Teleohone Exoense $110.40 $125.00 $14.60 $552.78 $625.00 $72.22 $1,500.00
Uniforms Expense
5585 - Uniforms Expense $1,883.86 $0.00 ($1,883.86) $1,962.36 $3,000.00 $1,037.64 $3,000.00
Total Uniforms Exoense $1,883.86 $0.00 ($1,883.86) $1,962.36 $3,000.00 $1,037.64 $3,000.00
Utilities Expense
5590 - Utilities Expense - Electricity $1,946.39 $2,700.00 $753.61 $2,799.69 $3,350.00 $550.31 $23,000.00
5600 - Utilities Expense - Propane $67.67 $0.00 ($67.67) $1,112.30 $1,400.00 $287.70 $2,000.00
5605 - Utilities Expense - Water $219.00 $250.00 $31.00 $219.00 $250.00 $31.00 $800.00
Total Utilities Expense $2,233.06 $2,950.00 $716.94 $4,130.99 $5,000.00 $869.01 $25,800.00
Total Expense $37,071.16 $39,185.00 $2,113.84 $126,451.78 $142,485.00 $16,033.22 $367,700.00
Operating Net Income ($37,071.16) ($39,185.00) $2,113.84 ($126,451.78) ($142,485.00) $16,033.22 ($367,700.00)
Net Income ($37,071.16) ($39,185.00) $2,113.84 ($126,451.78) ($142,485.00) $16,033.22 ($367,700.00)
Page 7 of27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Maintenance
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Expense
.Dues & Subscriotion Exoenses
5075 - Dues & Subscription Expense $0.00 $0.00 $0.00 $484.94 $300.00 ($184.94) $300.00
.Total Dues & Subscriotion Expenses $0.00 $0.00 $0.00 $484.94 $300.00 ($184.94) $300.00
Employee Expense
5080 - Employee Development $0.00 $0.00 $0.00 $149.00 $500.00 $351.00 $500.00
Expense
5085 - Employee Mileage $0.00 $0.00 $0.00 $84.68 $300.00 $215.32 $300.00
Reimbursement Expense
5090 - Employee Recruitment Expense $0.00 $100.00 $100.00 $0.00 $200.00 $200.00 $200.00
5095 - Employee Travel/Lodging $0.00 $0.00 $0.00 $0.00 $500.00 $500.00 $500.00
Expense
Total Emolovee Exoense $0.00 $100.00 $100.00 $233.68 $1,500.00 $1,266.32 $1,500.00
Gas and Oil Expense
5120 - Gas and Oil Expense $2,421.92 $1,800.00 ($621.92) $19,242.20 $9,500.00 ($9,742.20) $22,500.00
Total Gas and Oil Exoense $2,421.92 $1,800.00 ($621.92) $19,242.20 $9,500.00 ($9,742.20) $22,500.00
Green/Waste Removal Exoense
5130 - Green/Waste Removal Expense $0.00 $1,500.00 $1,500.00 $0.00 $1,500.00 $1,500.00 $3,500.00
Total Green/Waste Removal Exoense $0.00 $1,500.00 $1,500.00 $0.00 $1,500.00 $1,500.00 $3,500.00
Internet Expense
5143 - Internet expense $95.43 $100.00 $4.57 $377.53 $500.00 $122.47 $1,200.00
Total Internet Exoense $95.43 $100.00 $4.57 $377.53 $500.00 $122.47 $1,200.00
License/Permit Fees
5160 - License/Permit Fees $0.00 $0.00 $0.00 $0.00 $1,600.00 $1,600.00 $6,000.00
Total License/Permit Fees $0.00 $0.00 $0.00 $0.00 $1,600.00 $1,600.00 $6,000.00
Payroll Expense
5205 - Payroll Wages - Regular $25,045.80 $23,200.00 ($1,845.80) $119,644.93 $110,000.00 ($9,644.93) $269,700.00
5210 - Payroll Wages - Part Time $5,571.26 $3,900.00 ($1,671.26) $6,619.69 $6,550.00 ($69.69) $29,300.00
5225 - Payroll Wages - Overtime $115.04 $160.00 $44.96 $14,996.05 $8,260.00 ($6,736.05) $13,500.00
5230 - Payroll Worker's Compensation $0.00 $1,975.00 $1,975.00 $13,168.01 $9,875.00 ($3,293.01) $23,200.00
Ins
5235 - Payroll Taxes $2,728.86 $2,400.00 ($328.86) $13,576.07 $13,100.00 ($476.07) $28,500.00
5245 - Payroll Expense Employee $7,729.94 $5,950.00 ($1,779.94) $33,529.70 $29,750.00 ($3,779.70) $71,400.00
Benefits
Total Pavroll Exoense $41,190.90 $37,585.00 ($3,605.90) $201,534.45 $177,535.00 ($23,999.45) $435,600.00
Refuse/Trash Exoense
5320 - Refuse/Trash Expense $603.63 $600.00 ($3.63) $3,030.11 $3,000.00 ($30.11) $7,900.00
Total Refuse/Trash Exoense $603.63 $600.00 ($3.63) $3,030.11 $3,000.00 ($30.11) $7,900.00
Reoair & Main!. Exoense
5340 - Repair & Maintenance Expense $13.61 $50.00 $36.39 $223.74 $200.00 ($23.74) $500.00
- Buildings
Page 8 of27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Maintenance
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
5350 - Repair & Maintenance Expense $145.46 $0.00 ($145.46) $6,822.99 $4,000.00 ($2,822.99) $10,000.00
- Equipment
5360 - Repair & Maintenance Expense $226.97 $250.00 $23.03 $368.44 $1,250.00 $881.56 $3,000.00
- General
5370 - Repair & Maintenance Expense $0.00 $250.00 $250.00 $0.00 $250.00 $250.00 $500.00
- Irrigation & Drainage
5395 - Repair & Maintenance Expense $0.00 $3,000.00 $3,000.00 $1,671.96 $6,000.00 $4,328.04 $21,000.00
- Roads
5400 - Repair & Maintenance Expense $0.00 $0.00 $0.00 $0.00 $1,800.00 $1,800.00 $1,800.00
- Septic
5405 - Repair & Maintenance Expense $0.00 $2,000.00 $2,000.00 $0.00 $2,000.00 $2,000.00 $6,000.00
- Trees
541 O - Repair & Maintenance Expense $46.62 $300.00 $253.38 $3,484.36 $1,500.00 ($1,984.36) $5,500.00
- Vehicles
Total Reoair & Maint. Exoense $432.66 $5,850.00 $5,417.34 $12,571.49 $17,000.00 $4,428.51 $48,300.00
Supplies Expense
5510 - Supplies Expense - General $1,154.16 $1,200.00 $45.84 $4,776.13 $3,450.00 ($1,326.13) $9,500.00
5525 - Supplies Expense - Office $5.21 $50.00 $44.79 $30.17 $200.00 $169.83 $500.00
5545 - Supplies Expense - Signage $0.00 $1,000.00 $1,000.00 $0.00 $2,500.00 $2,500.00 $2,500.00
5550 - Supplies Expense - Tools & $275.58 $425.00 $149.42 $2,580.51 $1,825.00 ($755.51) $4,500.00
Equipment
Total Suoplies Exoense $1,434.95 $2,675.00 $1,240.05 $7,386.81 $7,975.00 $588.19 $17,000.00
Telephone Expense
5575 - Telephone Expense $163.39 $175.00 $11.61 $740.62 $875.00 $134.38 $2,100.00
Total Teleohone Exoense $163.39 $175.00 $11.61 $740.62 $875.00 $134.38 $2,100.00
Uniforms Expense
5585 - Uniforms Expense $0.00 $800.00 $800.00 $39.36 $800.00 $760.64 $1,200.00
Total Uniforms Exoense $0.00 $800.00 $800.00 $39.36 $800.00 $760.64 $1,200.00
Utilities Expense
5590 - Utilities Expense - Electricity $242.42 $350.00 $107.58 $1,928.03 $1,850.00 ($78.03) $4,300.00
5600 - Utilities Expense - Propane $0.00 $100.00 $100.00 $3,750.26 $3,200.00 ($550 26) $5,000.00
5605 - Utilities Expense - Water $147.00 $150.00 $3.00 $147.00 $150.00 $3.00 $300.00
Total Utilities Exoense $389.42 $600.00 $210.58 $5,825.29 $5,200.00 ($625.29) $9,600.00
Total Expense $46,732.30 $51,785.00 $5,052.70 $251,466.48 $227,285.00 ($24,181.48) $556,700.00
Operating Net Income ($46,732.30) ($51,785.00) $5,052.70 ($251,466.48) ($227,285.00) ($24, 181.48) ($556,700.00)
Net Income ($46,732.30) ($51,785.00) $5,052.70 ($251,466.48) ($227,285.00) ($24,181.48) ($556,700.00)
Page 9 of27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Golf Shop
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 1/1/2019 - 5/31/2019 ---
Actual Budget Variance Actual Budget Variance Annual Budget
Income
Golf Revenue
4205 - Annual Membership - Member $8,575.00 $10,800.00 ($2,225.00) $28,225.00 $30,350.00 ($2,125.00) $33,500.00
4215 - Green Fees - Member $11,475.00 $13,000.00 ($1,525.00) $12,685.00 $15,500.00 ($2,815.00) $90,000.00
4220 - Green Fees - Guest $8,372.00 $6,000.00 $2,372.00 $8,372.00 $7,000.00 $1,372.00 $73,500.00
4225 - Green Fees - Non-Member $1,257.00 $2,000.00 ($743.00) $1,257.00 $2,000.00 ($743.00) $26,000.00
4230 - Cart Rental $2,070.00 $1,650.00 $420.00 $2,070.00 $1,800.00 $270.00 $26,000.00
4235 - Cart Trail Fees $1,370.00 $500.00 $870.00 $1,370.00 $600.00 $770.00 $5,500.00
4240 - Driving Range $1,019.00 $1,200.00 ($181.00) $1,019.00 $1,400.00 ($381.00) $12,000.00
4245 - Equipment Service/Repair $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $200.00
4250 - Pull Cart/Club Rental $128.00 $50.00 $78.00 $128.00 $100.00 $28.00 $2,500.00
4260 - Sundries $16.78 $50.00 ($33.22) $16.78 $50.00 ($33.22) $400.00
4265 - Sales - Balls-Member $310.59 $400.00 ($89.41) $402.59 $525.00 ($122.41) $4,200.00
4270 - Sales - Clothing-Member $2,593.75 $4,000.00 ($1,406.25) $2,848.93 $5,500.00 ($2,651.07) $29,000.00
4275 - Sales - Clubs-Member $139.90 $500.00 ($360.10) $229.86 $650.00 ($420.14) $2,500.00
4280 - Sales - Miscellaneous-Member $1,535.06 $1,400.00 $135.06 $1,603.63 $1,700.00 ($96.37) $11,000.00
4285 - Sales - Balls-Non-Member $0.00 $25.00 ($25.00) $0.00 $25.00 ($25.00) $100.00
4290 - Sales - Clothing-Non-Member $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,200.00
4295 - Sales - Clubs-Non-Member $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100.00
4300 - Sales - Miscellaneous-Non-Member $0.00 $100.00 ($100.00) $0.00 $100.00 ($100.00) $600.00
Total Golf Revenue $38,862.08 $41,675.00 ($2,812.92) $60,227.79 $67,300.00 ($7,072.21) $319,300.00
Total Income $38,862.08 $41,675.00 ($2,812.92) $60,227.79 $67,300.00 ($7,072.21) $319,300.00
Expense
Advertising Expense
5010 - Advertising Expense $163.80 $500.00 $336.20 $898.80 $2,500.00 $1,601.20 $5,000.00
Total Advertisina Exoense $163.80 $500.00 $336.20 $898.80 $2,500.00 $1,601.20 $5,000.00
Copier Expense
5050 - Copier Expense $0.00 $0.00 $0.00 $38.60 $0.00 ($38.60) $0.00
Total Gooier Exoense $0.00 $0.00 $0.00 $38.60 $0.00 ($38.60) $0.00
Cost of Sales
5043 - Cost of Sales $2,484.66 $4,125.00 $1,640.34 $2,752.27 $5,450.00 $2,697.73 $33,500.00
Total Cost of Sales $2,484.66 $4,125.00 $1,640.34 $2,752.27 $5,450.00 $2,697.73 $33,500.00
Credit Card Fees
5055 - Credit Card Fees $738.81 $100.00 ($638.81) $1,192.85 $100.00 ($1,092.85) $8,000.00
Total Credit Card Fees $738.81 $100.00 ($638.81) $1,192.85 $100.00 ($1,092.85) $8,000.00
Donations
5060 - Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $400.00
Total Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $400.00
Drivina Ranae Exoense
5070 - Driving Range Expense $0.00 $0.00 $0.00 $642.00 $1,500.00 $858.00 $2,400.00
Page 10 of27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Golf Shop
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019 � --
Actual Budget Variance Actual Budget Variance Annual Budget
Total Drivina Range Expense $0.00 $0.00 $0.00 $642.00 $1,500.00 $858.00 $2,400.00
Dues & Subscri12tion Exoenses
5075 - Dues & Subscription Expense $0.00 $650.00 $650.00 $64.00 $750.00 $686.00 $750.00
Total Dues & Subscriotion Ex12enses $0.00 $650.00 $650.00 $64.00 $750.00 $686.00 $750.00
Employee Expense
5080 - Employee Development Expense $0.00 $250.00 $250.00 $0.00 $500.00 $500.00 $500.00
5085 - Employee Mileage Reimbursement $0.00 $50.00 $50.00 $413.30 $150.00 ($263.30) $400.00
Expense
5090 - Employee Recruitment Expense $210.40 $150.00 ($60.40) $363.20 $300.00 ($63.20) $300.00
5095 - Employee Travel/Lodging Expense $0.00 $0.00 $0.00 $676.14 $950.00 $273.86 $950.00
Total Emolovee Exoense $210.40 $450.00 $239.60 $1,452.64 $1,900.00 $447.36 $2,150.00
Gas and Oil Exoense
5120 - Gas and Oil Expense $0.00 $200.00 $200.00 $351.50 $200.00 ($151.50) $2,500.00
Total Gas and Oil Exoense $0.00 $200.00 $200.00 $351.50 $200.00 ($151.50) $2,500.00
Internet Expense
5143 - Internet expense $69.64 $75.00 $5.36 $477.09 $375.00 ($102.09) $900.00
Total Internet Exoense $69.64 $75.00 $5.36 $477.09 $375.00 ($102.09) $900.00
Maintenance Aareement
5162 - Maintenance Agreement - Software $300.00 $300.00 $0.00 $1,200.00 $1,500.00 $300.00 $3,600.00
Total Maintenance Agreement $300.00 $300.00 $0.00 $1,200.00 $1,500.00 $300.00 $3,600.00
Over/Short Expense
5180 - Over/Short Expense $72.42 $0.00 ($72.42) $72.61 $0.00 ($72.61) $0.00
:rota! Over/Short Exoense $72.42 $0.00 ($72.42) $72.61 $0.00 ($72.61) $0.00
Payroll Expense
5210 - Payroll Wages - Part Time $9,222.81 $10,500.00 $1,277.19 $20,423.26 $23,000.00 $2,576.74 $85,000.00
5225 - Payroll Wages - Overtime $156.67 $0.00 ($156.67) $156.67 $0.00 ($156.67) $0.00
5230 - Payroll Worker's Compensation Ins $0.00 $725.00 $725.00 $3,886.49 $3,625.00 ($261.49) $8,900.00
5235 - Payroll Taxes $1,039.41 $1,400.00 $360.59 $2,534.97 $3,350.00 $815 03 $10,700.00
5245 - Payroll Expense Employee Benefits $1,321.42 $1,150.00 ($171.42) $5,313.28 $5,750.00 $436.72 $14,000.00
Total Pavroll Exoense $11,740.31 $13,775.00 $2,034.69 $32,314.67 $35,725.00 $3,410.33 $118,600.00
Printing Expense
5265 - Printing Expense $0.00 $0.00 $0.00 $91.16 $0.00 ($91.16) $0.00
Total Printina Exoense $0.00 $0.00 $0.00 $91.16 $0.00 ($91.16) $0.00
Rental Expense
5325 - Rental Equipment Expense $0.00 $0.00 $0.00 $0.00 $200.00 $200.00 $200.00
Total Rental Exoense $0.00 $0.00 $0.00 $0.00 $200.00 $200.00 $200.00
Reoair & Maint. Exoense
5340 - Repair & Maintenance Expense -$0.00 $200.00 $200.00 $0.00 $400.00 $400.00 $400.00
Buildings
5350 - Repair & Maintenance Expense -
Page 11 of27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Golf Shop
5/1/2019 - 5/31/2019 � -- -
1/112019- 5/31/2019 5/1/2019 - 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Equipment $0.00 $0.00 $0.00 $22.32 $400.00 $377.68 $800.00
5360 - Repair & Maintenance Expense -$0.00 $50.00 $50.00 $0.00 $100.00 $100.00 $200.00
General
5375 - Repair & Maintenance Expense - IT $0.00 $200.00 $200.00 $0.00 $1,200.00 $1,200.00 $1,200.00
Total Reoair & Maint. Exoense $0.00 $450.00 $450.00 $22.32 $2,100.00 $2,077.68 $2,600.00
Sundries Expense
5470 - Sundries Expense $0.00 $100.00 $100.00 $0.00 $200.00 $200.00 $200.00
Total Sundries Exoense $0.00 $100.00 $100.00 $0.00 $200.00 $200.00 $200.00
Supplies Expense
5510 - Supplies Expense - General $416.07 $300.00 ($116.07) $501.48 $600.00 $98.52 $1,500.00
5515 - Supplies Expense - Golf Course ($200.00) $0.00 $200.00 $445.00 $0.00 ($445.00) $0.00
5525 - Supplies Expense - Office $221.27 $100.00 ($121.27) $530.42 $300.00 ($230.42) $500.00
5545 - Supplies Expense - Signage $0.00 $250.00 $250.00 $0.00 $500.00 $500.00 $500.00
Total Suoolies Exoense $437.34 $650.00 $212.66 $1,476.90 $1,400.00 ($76.90) $2,500.00
Telephone Expense
5575 - Telephone Expense $213.37 $225.00 $11.63 $1,052.90 $1,125.00 $72.10 $2,800.00
Total Telephone Exoense $213.37 $225.00 $11.63 $1,052.90 $1,125.00 $72.10 $2,800.00
Uniforms Expense
5585 - Uniforms Expense $0.00 $0.00 $0.00 $26.25 $0.00 ($26.25) $0.00
Total Uniforms Expense $0.00 $0.00 $0.00 $26.25 $0.00 ($26.25) $0.00
Total Expense $16,430.75 $21,600.00 $5,169.25 $44,126.56 $55,025.00 $10,898.44 $186,100.00
Operating Net Income $22,431.33 $20,075.00 $2,356.33 $16,101.23 $12,275.00 $3,826.23 $133,200.00
Net Income $22,431.33 $20,075.00 $2,356.33 $16,101.23 $12,275.00 $3,826.23 $133,200.00
Page 12 of 27
6/14/2019 9:39:06 AM
Lake Alma nor Country Club
Budget Comparison Report - Recreation
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 1/1/2019 - 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Income
Recreation Revenue
4410 - Facility Rental $250.00 $250.00 $0.00 $500.00 $750.00 ($250.00) $1,500.00
4415 - Program Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $500.00
4805 - Tennis Fees - Annual $1,030.00 $1,000.00 $30.00 $1,030.00 $1,000.00 $30.00 $2,600.00
4810 - Tennis Fees - Member $85.00 $100.00 ($15.00) $124.00 $100.00 $24.00 $2,300.00
4815 - Tennis Fees - Guest $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,700.00
4820 - Tennis Fees - Non-Member $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $500.00
4825 - Camps/Clinics $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,000.00
4830 - Equipment Rental $0.00 $50.00 ($50.00) $0.00 $50.00 ($50.00) $300.00
4840 - Lessons $90.00 $0.00 $90.00 $90.00 $0.00 $90.00 $0.00
4845 - Sundries Sales $144.90 $200.00 ($55.10) $144.90 $200.00 ($55.10) $9,000.00
4855 - Sales - Member $364.28 $200.00 $164.28 $364.28 $200.00 $164.28 $4,000.00
4860 - Sales - Non-Member $76.12 $100.00 ($23.88) $76.12 $100.00 ($23.88) $1,000.00
4863 - Pickleball Fees - Annual $880.00 $900.00 ($20.00) $880.00 $900.00 ($20.00) $2,000.00
4865 - Pickleball Fees - Member $149.00 $200.00 ($51.00) $149.00 $200.00 ($51.00) $2,500.00
4870 - Pickleball Fees - Guest $0.00 $150.00 ($150.00) $0.00 $150.00 ($150.00) $500.00
4875 - Pickleball Fees - Non-member $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $200.00
4880 - Pickleball Equipment Rental $14.00 $0.00 $14.00 $14.00 $0.00 $14.00 $0.00
Total Recreation Revenue $3,083.30 $3,150.00 ($66.70) $3,372.30 $3,650.00 ($277.70) $30,600.00
Total Income $3,083.30 $3,150.00 ($66.70) $3,372.30 $3,650.00 ($277.70) $30,600.00
Expense
Alarm Expense
5015 - Alarm Expense $12.83 $0.00 ($12.83) $102.83 $100.00 ($2.83) $400.00
Total Alarm Exoense $12.83 $0.00 ($12.83) $102.83 $100.00 ($2.83) $400.00
Copier Expense
5050 - Copier Expense $42.50 $0.00 ($42.50) $42.50 $0.00 ($42.50) $0.00
Total Gooier Exoense $42.50 $0.00 ($42.50) $42.50 $0.00 ($42.50) $0.00
Cost of Sales
5043 - Cost of Sales $0.00 $175.00 $175.00 $0.00 $175.00 $175.00 $3,200.00
Total Cost of Sales $0.00 $175.00 $175.00 $0.00 $175.00 $175.00 $3,200.00
Credit Card Fees
5055 - Credit Card Fees $69.64 $50.00 ($19.64) $69.64 $50.00 ($19.64) $500.00
Total Credit Card Fees $69.64 $50.00 ($19.64) $69.64 $50.00 ($19.64) $500.00
Donations
5060 - Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100.00
Total Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100.00
Employee Expense
5080 - Employee Development Expense $240.00 $0.00 ($240.00) $240.00 $0.00 ($240.00) $600.00
5090 - Employee Recruitment Expense $270.40 $200.00 ($70.40) $323.20 $400.00 $76.80 $500.00
Page 13 of 27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Recreation
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 - -1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Total Emolovee Exoense $510.40 $200.00 ($310.40) $563.20 $400.00 ($163.20) $1,100.00
Gas and Oil Exoense
5120 - Gas and Oil Expense $0.00 $50.00 $50.00 $0.00 $250.00 $250.00 $800.00
Total Gas and Oil Exoense $0.00 $50.00 $50.00 $0.00 $250.00 $250.00 $800.00
Internet Expense
5143 - Internet expense $109.80 $50.00 ($59.80) $544.80 $50.00 ($494.80) $200.00
Total Internet Exoense $109.80 $50.00 ($59.80) $544.80 $50.00 ($494.80) $200.00
License/Permit Fees
5160 - License/Permit Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100.00
Total License/Permit Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100.00
Over/Short Exoense
5180 - Over/Short Expense $0.30 $0.00 ($0.30) $0.30 $0.00 ($0.30) $0.00
Total Over/Short Exoense $0.30 $0.00 ($0.30) $0.30 $0.00 ($0.30) $0.00
Payroll Expense
5210 - Payroll Wages - Part Time $5,560.01 $6,000.00 $439.99 $6,979.68 $8,800.00 $1,820.32 $66,300.00
5220 - Payroll Wages - Recreation $1,537.54 $6,000.00 $4,462.46 $4,394.84 $9,500.00 $5,105.16 $35,700.00 Maintenance
5225 - Payroll Wages - Overtime $420.61 $400.00 ($20.61) $420.61 $400.00 ($20.61) $1,300.00
5230 - Payroll Worker's Compensation Ins $0.00 $645.00 $645.00 $3,619.15 $3,225.00 ($394.15) $7,700.00
5235 - Payroll Taxes $1,116.37 $2,000.00 $883.63 $1,704.44 $3,300.00 $1,595.56 $15,000.00
5245 - Payroll Expense Employee Benefits $104.91 $300.00 $195.09 $130.83 $450.00 $319.17 $2,600.00
.Total Pavroll Exoense $8,739.44 $15,345.00 $6,605.56 $17,249.55 $25,675.00 $8,425.45 $128,600.00
Pest Control Exoense
5255 - Pest Control Expense $0.00 $35.00 $35.00 $15.00 $90.00 $75.00 $300.00
!otal Pest Control Exoense $0.00 $35.00 $35.00 $15.00 $90.00 $75.00 $300.00
Professional Fees
5310 - Professional Fees - Tennis $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,800.00 Instructor
Total Professional Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,800.00
Recreation Eauioment Exoense
5315 - Recreation Equipment Expense $730.55 $0.00 ($730.55) $1,042.70 $0.00 ($1,042.70) $0.00
Total Recreation Eauioment Exoense $730.55 $0.00 ($730.55) $1,042.70 $0.00 ($1,042.70) $0.00
Rental Expense
5325 - Rental Equipment Expense $0.00 $500.00 $500.00 $939.23 $900.00 ($39.23) $6,000.00
Total Rental Exoense $0.00 $500.00 $500.00 $939.23 $900.00 ($39.23) $6,000.00
Reoair & Main!. Exoense
5340 - Repair & Maintenance Expense - $556.66 $0.00 ($556.66) $1,385.37 $800.00 ($585.37) $800.00 Buildings
5350 - Repair & Maintenance Expense - $74.62 $0.00 ($74.62) $96.94 $0.00 ($96.94) $0.00 Equipment
Page 14 of 27
6/14/2019
5360 - Repair & Maintenance Expense -General
5370 - Repair & Maintenance Expense -Irrigation & Drainage
5385 - Repair & Maintenance Expense -Marina
5405 - Repair & Maintenance Expense -Trees
Total Reoair & Main!. Exoense
Sundries Expense
5470 - Sundries Expense
Total Sundries Exoense
Supplies Expense
5510 - Supplies Expense - General
5525 - Supplies Expense - Office
5535 - Supplies Expense - Sand & Top Dressing
5545 - Supplies Expense - Signage
5550 - Supplies Expense - Tools & Equipment
Total Suoolies Exoense
Telephone Expense
5575 - Telephone Expense
Total Teleohone Expense
Uniforms Expense
5585 - Uniforms Expense
Total Uniforms Exoense
Utilities Expense
5590 - Utilities Expense - Electricity
5600 - Utilities Expense - Propane
5605 - Utilities Expense - Water
Total Utilities Exoense
Total Expense
Operating Net Income
Net Income
Page 15 of 27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Recreation
5/1/2019 - 5/31/2019 - -- -- - -- --
5/1/2019- 5/31/2019
Actual Budget Variance
$91.06 $1,500.00 $1,408.94
$111.47 $0.00 ($111.47)
$185.33 $1,000.00 $814.67
$0.00 $1,200.00 $1,200.00
$1,019.14 $3,700.00 $2,680.86
$1,137.48 $600.00 ($537.48)
$1,137.48 $600.00 ($537.48)
$1,476.42 $800.00 ($676.42)
$270.59 $100.00 ($170.59)
$0.00 $1,000.00 $1,000.00
$0.00 $1,500.00 $1,500.00
$68.62 $200.00 $131.38
$1,815.63 $3,600.00 $1,784.37
$93.08 $150.00 $56.92
$93.08 $150.00 $56.92
$0.00 $300.00 $300.00
$0.00 $300.00 $300.00
$215.74 $300.00 $84.26
$0.00 $0.00 $0.00
$778.74 $800.00 $21.26
$994.48 $1,100.00 $105.52
$15,275.27 $25,855.00 $10,579.73
($12,191.97) ($22,705.00) $10,513.03
($12,191.97) ($22,705.00) $10,513.03
1/1/2019- 5/31/2019
Actual Budget Variance
$617.45 $2,500.00 $1,882.55
$111.47 $0.00 ($111.47)
$25.33 $1,000.00 $974.67
$0.00 $1,200.00 $1,200.00
$2,236.56 $5,500.00 $3,263.44
$1,137.48 $600.00 ($537.48)
$1,137.48 $600.00 ($537.48)
$3,024.36 $1,400.00 ($1,624.36)
$284.84 $300.00 $15.16
$0.00 $2,000.00 $2,000.00
$0.00 $1,500.00 $1,500.00
$122.23 $400.00 $277.77
$3,431.43 $5,600.00 $2,168.57
$466.62 $750.00 $283.38
$466.62 $750.00 $283.38
$52.49 $300.00 $247.51
$52.49 $300.00 $247.51
$1,205.27 $675.00 ($530.27)
$0.00 $200.00 $200.00
$778.74 $800.00 $21.26
$1,984.01 $1,675.00 ($309.01)
$29,878.34 $42,115.00 $12,236.66
($26,506.04) ($38,465.00) $11,958.96
($26,506.04) ($38,465.00) $11,958.96
Annual Budget
$6,000.00
$0.00
$2,800.00
$1,200.00
$10,800.00
$5,000.00
$5,000.00
$6,500.00
$500.00
$2,000.00
$1,500.00
$1,000.00
$11,500.00
$1,800.00
$1,800.00
$600.00
$600.00
$2,100.00
$400.00
$3,600.00
$6,100.00
$178,900.00
($148,300.00)
($148,300.00)
6/14/2019
Income
_General & Admin. Revenue
4065 - Miscellaneous Revenue
:Total General & Admin. Revenue
Security Revenue
4505 - Boat Fees
451 O - Business (B) Stickers
4515 - Fines
4520 - Garbage Tags
4525 - Gate Cards
4550 - OHV Registration Fee
Total Securitv Revenue
Total Income
Expense
Alarm Expense
5015 - Alarm Expense
Total Alarm Exoense
Copier Expense
5050 - Copier Expense
Total Gooier Exoense
Credit Card Fees
5055 - Credit Card Fees
Total Credit Card Fees
Dues & Subscriotion Exoenses
5075 - Dues & Subscription Expense
Total Dues & Subscriotion Exoenses
Employee Expense
5080 - Employee Development Expense
5085 - Employee Mileage Reimbursement Expense
5090 - Employee Recruitment Expense
5095 - Employee Travel/Lodging Expense
Total Emolovee Exoense
Gas and Oil Exoense
5120 - Gas and Oil Expense
Total Gas and Oil Exoense
Internet Expense
5143 - Internet expense
Page 16 of 27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Security
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019
Actual Budget Variance
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$6,830.00 $8,100.00 ($1,270.00)
$3,780.00 $4,500.00 ($720.00)
$1,025.00 $300.00 $725.00
$585.00 $1,000.00 ($415.00)
$430.00 $2,000.00 ($1,570.00)
$735.00 $0.00 $735.00
$13,385.00 $15,900.00 ($2,515.00)
$13,385.00 $15,900.00 ($2,515.00)
$12.83 $0.00 ($12.83)
$12.83 $0.00 ($12 83)
$50.00 $0.00 ($50.00)
$50.00 $0.00 ($50.00)
$166.49 $100.00 ($66.49)
$166.49 $100.00 ($66.49)
$0.00 $100.00 $100.00
$0.00 $100.00 $100.00
$0.00 $100.00 $100.00
$0.00 $50.00 $50.00
$240.40 $150.00 ($90.40)
$0.00 $50.00 $50.00
$240.40 $350.00 $109.60
$946.00 $1,000.00 $54.00
$946.00 $1,000.00 $54.00
$0.00 $50.00 $50.00
1/1/2019 - 5/31/20� _____. --- -- -
Actual Budget Variance
$35.00 $0.00 $35.00
$35.00 $0.00 $35.00
$14,030.00 $15,100.00 ($1,070.00)
$14,730.00 $10,900.00 $3,830.00
$5,995.00 $700.00 $5,295.00
$1,410.00 $2,300.00 ($890.00)
$960.00 $4,600.00 ($3,640.00)
$735.00 $0.00 $735.00
$37,860.00 $33,600.00 $4,260.00
$37,895.00 $33,600.00 $4,295.00
$102.83 $100.00 ($2.83)
$102.83 $100.00 ($2.83)
$152.00 $0.00 ($152.00)
$152.00 $0.00 ($152.00)
$436.62 $350.00 ($86.62)
$436.62 $350.00 ($86.62)
$355.31 $300.00 ($55.31)
$355.31 $300.00 ($55.31)
$0.00 $700.00 $700.00
$0.00 $300.00 $300.00
$437.20 $300.00 ($137.20)
$0.00 $300.00 $300.00
$437.20 $1,600.00 $1,162.80
$4,883.15 $4,600.00 ($283.15)
$4,883.15 $4,600.00 ($283.15)
$0.00 $250.00 $250.00
Annual Budget
$0.00
$0.00
$46,000.00
$18,000.00
$3,000.00
$7,500.00
$15,000.00
$0.00
$89,500.00
$89,500.00
$400.00
$400.00
$0.00
$0.00
$1,000.00
$1,000.00
$300.00
$300.00
$1,000.00
$500.00
$300.00
$500.00
$2,300.00
$12,000.00
$12,000.00
$600.00
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Security
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 1/1/2019 :::-5/31/2019-
Actual Budget Variance Actual Budget Variance Annual Budget
Total Internet Exoense $0.00 $50.00 $50.00 $0.00 $250.00 $250.00 $600.00
License/Permit Fees
5160 - License/Permit Fees $0.00 $0.00 $0.00 $617.00 $300.00 ($317.00) $600.00
Total License/Permit Fees $0.00 $0.00 $0.00 $617.00 $300.00 ($317.00) $600.00
Over/Short Expense
5180 - Over/Short Expense $182.25 $0.00 ($182.25) $182.25 $0.00 ($182.25) $0.00
Total Over/Short Exoense $182.25 $0.00 ($182.25) $182.25 $0.00 ($182.25) $0.00
Payroll Expense 5205 - Payroll Wages - Regular $6,022.32 $11,000.00 $4,977.68 $46,427.32 $52,300.00 $5,872.68 $129,300.00
5210 - Payroll Wages - Part Time $10,381.49 $7,500.00 ($2,881.49) $33,174.65 $30,500.00 ($2,674.65) $88,300.00
5225 - Payroll Wages - Overtime $1,254.29 $500.00 ($754.29) $4,516.19 $1,900.00 ($2,616.19) $5,600.00
5230 - Payroll Worker's Compensation $0.00 $1,425.00 $1,425.00 $9,432.19 $7,125.00 ($2,307.19) $16,500.00 Ins 5235 - Payroll Taxes $2,071.47 $2,000.00 ($71.47) $10,399.00 $11,100.00 $701.00 $24,000.00
5245 - Payroll Expense Employee $1,383.84 $3,950.00 $2,566.16 $15,814.90 $19,750.00 $3,935.10 $47,500.00 Benefits
Total Payroll Exoense $21,113.41 $26,375.00 $5,261.59 $119,764.25 $122,675.00 $2,910.75 $311,200.00
Pest Control Exoense
5255 - Pest Control Expense $0.00 $0.00 $0.00 $20.00 $0.00 ($20.00) $0.00
Total Pest Control Expense $0.00 $0.00 $0.00 $20.00 $0.00 ($20.00) $0.00
Printing Expense 5265 - Printing Expense $0.00 $0.00 $0.00 $0.00 $600.00 $600.00 $1,000.00
Total Printina Exoense $0.00 $0.00 $0.00 $0.00 $600.00 $600.00 $1,000.00
Reoair & Main!. Exoense 5340 - Repair & Maintenance Expense - $0.00 $50.00 $50.00 $481.69 $150.00 ($331.69) $500.00 Buildings 5350 - Repair & Maintenance Expense - $0.00 $0.00 $0.00 $104.82 $0.00 ($104.82) $0.00 Equipment 5355 - Repair & Maintenance Expense - $0.00 $50.00 $50.00 $257.85 $200.00 ($57.85) $800.00 Gate 5360 - Repair & Maintenance Expense - $0.00 $400.00 $400.00 $0.00 $1,200.00 $1,200.00 $3,000.00 General 5370 - Repair & Maintenance Expense - $100.51 $0.00 ($100.51) $100.51 $0.00 ($100.51) $0.00 Irrigation & Drainage 5375 - Repair & Maintenance Expense - $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100.00 IT
5390 - Repair & Maintenance Expense - $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $100.00 Radios 5400 - Repair & Maintenance Expense - $0.00 $500.00 $500.00 $0.00 $500.00 $500.00 $500.00 Septic 5410 - Repair & Maintenance Expense - $0.00 $400.00 $400.00 $239.26 $1,400.00 $1,160.74 $4,000.00 Vehicles
Total Reoair & Main!. Exoense $100.51 $1,400.00 $1,299.49 $1,184.13 $3,450.00 $2,265.87 $9,000.00
Supplies Expense
5500 - Supplies Expense - Garbage $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5,000.00
Page 17 of27
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Security
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Tags
5505 - Supplies Expense - Gate Cards $3,020.16 $0.00 ($3,020.16) $3,277.56 $2,500.00 ($777.56) $5,000.00
5510 - Supplies Expense - General $357.59 $800.00 $442.41 $4,941.61 $4,600.00 ($341.61) $9,000.00
5525 - Supplies Expense - Office $281.99 $200.00 ($81.99) $887.71 $600.00 ($287.71) $1,500.00
5545 - Supplies Expense - Signage $0.00 $0.00 $0.00 $33.99 $500.00 $466.01 $500.00
5550 - Supplies Expense - Tools & $63.27 $0.00 ($63.27) $435.67 $0.00 ($435.67) $0.00
Equipment
Total Suoolies Exoense $3,723.01 $1,000.00 ($2,723.01) $9,576.54 $8,200.00 ($1,376.54) $21,000.00
Tele12hone Ex12ense
5575 - Telephone Expense $302.20 $500.00 $197.80 $2,593.69 $2,900.00 $306.31 $6,800.00
Total Teleohone Exoense $302.20 $500.00 $197.80 $2,593.69 $2,900.00 $306.31 $6,800.00
Uniforms Ex12ense
5585 - Uniforms Expense $0.00 $800.00 $800.00 $43.73 $3,000.00 $2,956.27 $3,000.00
Total Uniforms Ex12ense $0.00 $800.00 $800.00 $43.73 $3,000.00 $2,956.27 $3,000.00
Utilities Ex12ense
5590 - Utilities Expense - Electricity $221.23 $400.00 $178.77 $1,556.47 $1,900.00 $343.53 $4,500.00
5600 - Utilities Expense - Propane $0.00 $0.00 $0.00 $351.53 $200.00 ($151.53) $500.00
5605 - Utilities Expense - Water $147.00 $150.00 $3.00 $147.00 $150.00 $3.00 $300.00
Total Utilities Exoense $368.23 $550.00 $181.77 $2,055.00 $2,250.00 $195.00 $5,300.00
Total Expense $27,205.33 $32,225.00 $5,019.67 $142,403.70 $150,575.00 $8,171.30 $374,500.00
Operating Net Income ($13,820.33) ($16,325.00) $2,504.67 ($104,508.70) ($116,975.00) $12,466.30 ($285,000.00)
Net Income ($13,820.33) ($16,325.00) $2,504.67 ($104,508.70) ($116,975.00) $12,466.30 ($285,000.00)
Page 18 of 27
6/14/2019
Income
Clubhouse Revenue
4605 - Facility Rental - Clubhouse
4610 - Special Events - Clubhouse
Total Clubhouse Revenue
Total Income
Expense
Advertising Exoense
5010 - Advertising Expense
Total Advertisina Exoense
Alarm Expense
5015 - Alarm Expense
Total Alarm Exoense
Dues & Subscriotion Exoenses
5075 - Dues & Subscription Expense
Total Dues & Subscriotion Exoenses
Entertainment Exoense
5105 - Entertainment Expense
Total Entertainment Expense
Internet Expense
5143 - Internet expense
Total Internet Exoense
Janitorial Expense
5045 - Janitorial Expense
Total Janitorial Exoense
License/Permit Fees
5160 - License/Permit Fees
Total License/Permit Fees
Payroll Expense
521 O - Payroll Wages - Part Time
5225 - Payroll Wages - Overtime
5230 - Payroll Worker's Compensation Ins
5235 - Payroll Taxes
5245 - Payroll Expense Employee Benefits
Total Payroll Exoense
Pest Control Exoense
5255 - Pest Control Expense
Page 19 of 27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Clubhouse
5/1/2019 - 5/31/2019 --
5/1/2019 - 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
$0.00 $250.00 ($250.00) $500.00 $750.00 ($250.00) $1,000.00
($5.00) $0.00 ($5.00) $2,162.00 $700.00 $1,462.00 $10,000.00
($5.00) $250.00 ($255.00) $2,662.00 $1,450.00 $1,212.00 $11,000.00
($5.00) $250.00 ($255.00) $2,662.00 $1,450.00 $1,212.00 $11,000.00
$0.00 $0.00 $0.00 $0.00 $500.00 $500.00 $500.00
$0.00 $0.00 $0.00 $0.00 $500.00 $500.00 $500.00
($197.10) $0.00 $197.10 $177.90 $375.00 $197.10 $1,500.00
($197.10) $0.00 $197.10 $177.90 $375.00 $197.10 $1,500.00
$0.00 $0.00 $0.00 $1,310.35 $0.00 ($1,310.35) $0.00
$0.00 $0.00 $0.00 $1,310.35 $0.00 ($1,310.35) $0.00
$0.00 $350.00 $350.00 $0.00 $350.00 $350.00 $2,000.00
$0.00 $350.00 $350.00 $0.00 $350.00 $350.00 $2,000.00
$126.57 $75.00 ($51.57) $625.57 $375.00 ($250.57) $1,000.00
$126.57 $75.00 ($51.57) $625.57 $375.00 ($250.57) $1,000.00
$2,350.00 $3,100.00 $750.00 $8,817.50 $8,100.00 ($717.50) $26,000.00
$2,350.00 $3,100.00 $750.00 $8,817.50 $8,100.00 ($717.50) $26,000.00
$0.00 $0.00 $0.00 $637.00 $0.00 ($637.00) $400.00
$0.00 $0.00 $0.00 $637.00 $0.00 ($637.00) $400.00
$1,090.50 $1,000.00 ($90.50) $1,716.88 $1,800.00 $83.12 $6,600.00
$66.10 $100.00 $33.90 $88.39 $100.00 $11.61 $300.00
$0.00 $40.00 $40.00 $163.15 $200.00 $36.85 $500.00
$164.81 $150.00 ($14.81) $258.55 $275.00 $16.45 $1,100.00
$0.00 $50.00 $50.00 $0.00 $50.00 $50.00 $300.00
$1,321.41 $1,340.00 $18.59 $2,226.97 $2,425.00 $198.03 $8,800.00
$0.00 $70.00 $70.00 $140.00 $140.00 $0.00 $500.00
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Clubhouse
5/1/2019 - 5/31/2019
-57T72019- 5/31/2019 1/1/2019- 5/31/2019 - - - - - -
Actual Budget Variance Actual Budget Variance Annual Budget
Total Pest Control Exoense $0.00 $70.00 $70.00 $140.00 $140.00 $0.00 $500.00
Refuse/Trash Exoense
5320 - Refuse/Trash Expense $281.71 $500.00 $218.29 $447.99 $500.00 $52.01 $3,000.00
Total Refuse/Trash Exoense $281.71 $500.00 $218.29 $447.99 $500.00 $52.01 $3,000.00
Reoair & Main!. Exoense
5335 - Repair & Maintenance Expense - Bar $0.00 $0.00 $0.00 $53.09 $0.00 ($53.09) $0.00
5340 - Repair & Maintenance Expense - $67.81 $1,000.00 $932.19 $2,171.69 $2,000.00 ($171.69) $5,000.00 Buildings
5345 - Repair & Maintenance Expense - $0.00 $300.00 $300.00 $41.01 $700.00 $658.99 $1,000.00 Dining Room
5350 - Repair & Maintenance Expense - $252.10 $400.00 $147.90 $2,327.99 $1,200.00 ($1,127.99) $2,000.00 Equipment
5360 - Repair & Maintenance Expense -$0.00 $300.00 $300.00 $1,116.52 $900.00 ($216.52) $2,000.00
General
5380 - Repair & Maintenance Expense - $376.81 $0.00 ($376.81) $788.39 $2,500.00 $1,711.61 $2,500.00 Kitchen
Total Reoair & Main!. Exoense $696.72 $2,000.00 $1,303.28 $6,498.69 $7,300.00 $801.31 $12,500.00
Soecial Event Ex12ense
5465 - Special Event Expense $6.00 $0.00 ($6.00) $2,285.07 $700.00 ($1,585.07) $10,000.00
Total Soecial Event Exoense $6.00 $0.00 ($6.00) $2,285.07 $700.00 ($1,585.07) $10,000.00
Supplies Expense
5485 - Supplies Expense - Dining Room $0.00 $200.00 $200.00 $7.70 $200.00 $192.30 $400.00
5510 - Supplies Expense - General $320.61 $600.00 $279.39 $1,688.27 $2,400.00 $711.73 $5,000.00
5520 - Supplies Expense - Kitchen $0.00 $500.00 $500.00 $0.00 $3,000.00 $3,000.00 $3,500.00
5525 - Supplies Expense - Office $20.53 $0.00 ($20.53) $20.53 $300.00 $279.47 $500.00
5545 - Supplies Expense - Signage $14.14 $0.00 ($14.14) $14.14 $0.00 ($14.14) $0.00
5550 - Supplies Expense - Tools & $0.00 $100.00 $100.00 $0.00 $300.00 $300.00 $500.00
Equipment
Total Supolies Exoense $355.28 $1,400.00 $1,044.72 $1,730.64 $6,200.00 $4,469.36 $9,900.00
Telephone Expense
5575 - Telephone Expense $155.99 $80.00 ($75.99) $827.03 $420.00 ($407.03) $1,000.00
Total Teleohone Exoense $155.99 $80.00 ($75.99) $827.03 $420.00 ($407.03) $1,000.00
Utilities Expense
5590 - Utilities Expense - Electricity $1,682.43 $2,000.00 $317.57 $7,345.89 $7,500.00 $154.11 $26,000.00
5600 - Utilities Expense - Propane $984.61 $900.00 ($84.61) $3,962.80 $2,700.00 ($1,262.80) $8,000.00
5605 - Utilities Expense - Water $147.00 $150.00 $3.00 $147.00 $150.00 $3.00 $500.00
Total Utilities Exoense $2,814.04 $3,050.00 $235.96 $11,455.69 $10,350.00 ($1,105.69) $34,500.00
Website Expense
5615 - Website Expense $0.00 $0.00 $0.00 $0.00 $300.00 $300.00 $300.00
Total Website Exoense $0.00 $0.00 $0.00 $0.00 $300.00 $300.00 $300.00
Total Expense $7,910.62 $11,965.00 $4,054.38 $37,180.40 $38,035.00 $854.60 $111,900.00
Operating Net Income ($7,915.62) ($11,715.00) $3,799.38 ($34,518.40) ($36,585.00) $2,066.60 ($100,900.00)
Page 20 of27
6/14/2019
Net Income
Page 21 of 27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Clubhouse
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
($7,915.62) ($11,715.00) $3,799.38 ($34,518.40) ($36,585.00) $2,066.60 ($100,900.00)
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Food & Beverage
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Income
Bar Revenue
4705 - Beer Sales - Member $3,469.67 $3,700.00 ($230.33) $7,634.07 $6,500.00 $1,134.07 $33,000.00
4710- Beverage Sales - Member $868.23 $800.00 $68.23 $1,315.70 $1,100.00 $215.70 $8,300.00
4715 - Liquor Sales - Member $9,500.54 $7,300.00 $2,200.54 $21,100.82 $15,900.00 $5,200.82 $77,000.00
4720 -Wine Sales - Member $4,135.36 $4,600.00 ($464.64) $9,557.54 $9,500.00 $57.54 $37,000.00
4725 - Beer Sales - Non-Member $133.91 $0.00 $133.91 $133.91 $0.00 $133.91 $1,500.00
4730 - Beverage Sales - Non-Member $7.45 $0.00 $7.45 $7.45 $0.00 $7.45 $1,000.00
4735 - Liquor Sales - Non-Member $82.05 $200.00 ($117.95) $82.05 $200.00 ($117.95) $1,600.00
4740 -Wine Sales - Non-Member $28.90 $0.00 $28.90 $28.90 $0.00 $28.90 $500.00
4745 - Sundries Sales $67.00 $0.00 $67.00 $123.00 $0.00 $123.00 $800.00
Total Bar Revenue $18,293.11 $16,600.00 $1.693.11 $39,983.44 $33,200.00 $6,783.44 $160,700.00
Restaurant Revenue
4655 - Food Sales - Lunch Member $7,510.23 $5,000.00 $2,510.23 $7,510.23 $5,000.00 $2,510.23 $51,000 00
4657 - Food Sales - Lunch Non-Member $196.00 $0.00 $196.00 $196.00 $0.00 $196.00 $0.00
4660 - Food Sales - Dinner Member $14,287.69 $22,000.00 ($7,712.31) $17,887.69 $25,000.00 ($7,112.31) $150,000.00
4662 - Food Sales - Dinner Non-Member $148.00 $0.00 $148.00 $148.00 $0.00 $148.00 $0.00
4665 - Food Sales - Special Events $2,224.00 $1,500.00 $724.00 $2,224.00 $1,500.00 $724.00 $30,000.00
Member
Total Restaurant Revenue $24,365.92 $28,500.00 ($4,134.08) $27,965.92 $31,500.00 ($3,534.08) $231,000.00
Total Income $42,659.03 $45,100.00 ($2,440.97) $67,949.36 $64,700.00 $3,249.36 $391,700.00
Expense
Advertisina Exoense
501 O -Advertising Expense $195.00 $200.00 $5.00 $195.00 $1,200.00 $1,005.00 $2,000.00
Total Advertisina Exoense $195.00 $200.00 $5.00 $195.00 $1,200.00 $1,005.00 $2,000.00
Copier Expense
5050 - Copier Expense $4.40 $25.00 $20.60 $6.90 $25.00 $18.10 $100.00
Total Cooier Exoense $4.40 $25.00 $20.60 $6.90 $25.00 $18.10 $100.00
Cost of Sales
5043 - Cost of Sales $21,451.33 $16,300.00 ($5,151.33) $31,750.81 $23,800.00 ($7,950.81) $144,000.00
Total Cost of Sales $21,451.33 $16,300.00 ($5,151.33) $31,750.81 $23,800.00 ($7,950.81) $144,000.00
Credit Card Fees
5055 - Credit Card Fees $1,683.08 $500.00 ($1,183.08) $3,210.80 $1,100.00 ($2,110.80) $10,000.00
Total Credit Card Fees $1,683.08 $500.00 ($1,183.08) $3,210.80 $1,100.00 ($2,110.80) $10,000.00
Donations
5060 - Donations $85.00 $0.00 ($85.00) $85.00 $0.00 ($85.00) $0.00
Total Donations $85 00 $0.00 ($85.00) $85.00 $0.00 ($85.00) $0.00
Dues & Subscription Exoenses
5075 - Dues & Subscription Expense $0.00 $250.00 $250.00 $48.00 $1,350.00 $1,302.00 $3,200.00
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6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Food & Beverage
5/1/2019 - 5/31/2019
�/2019 - 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Total Dues & Subscriotion Exoenses $0.00 $250.00 $250.00 $48.00 $1,350.00 $1,302.00 $3,200.00
Employee Expense
5080 - Employee Development Expense $0.00 $0.00 $0.00 $0.00 $500.00 $500.00 $500.00
5085 - Employee Mileage $0.00 $100.00 $100.00 $0.00 $200.00 $200.00 $500.00
Reimbursement Expense
5090 - Employee Recruitment Expense $0.00 $300.00 $300.00 $82.80 $600.00 $517.20 $1,000.00
Total Emolovee Exoense $0.00 $400.00 $400.00 $82.80 $1,300.00 $1,217.20 $2,000.00
Janitorial Expense
5045 - Janitorial Expense $750.00 $0.00 ($750.00) $750.00 $0.00 ($750.00) $0.00
Total Janitorial Exoense $750.00 $0.00 ($750.00) $750.00 $0.00 ($750.00) $0.00
License/Permit Fees
5160 - License/Permit Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,400.00
Total License/Permit Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,400.00
Over/Short Exoense
5180 - Over/Short Expense ($39.51) $0.00 $39.51 ($0.35) $0.00 $0.35 $0.00
Total Over/Short Exoense ($39.51) $0.00 $39.51 ($0.35) $0.00 $0.35 $0.00
Payroll Expense
5210 - Payroll Wages - Part Time $25,471.92 $25,000.00 ($471.92) $39,632.30 $36,300.00 ($3,332.30) $158,700.00
5225 - Payroll Wages - Overtime $1,700.49 $100.00 ($1,600.49) $2,109.70 $100.00 ($2,009.70) $1,500.00
5230 - Payroll Worker's Compensation $0.00 $1,150.00 $1,150.00 $5,614.59 $5,750.00 $135.41 $11,900.00
Ins
5235 - Payroll Taxes $4,599.95 $3,900.00 ($699.95) $7,200.06 $5,700.00 ($1,500.06) $21,400.00
5245 - Payroll Expense Employee $628.19 $1,000.00 $371.81 $931.11 $5,000.00 $4,068.89 $13,000.00
Benefits
Total Pavroll Exoense $32,400.55 $31,150.00 ($1,250.55) $55,487.76 $52,850.00 ($2,637.76) $206,500.00
Reoair & Main!. Exoense
5335 - Repair & Maintenance Expense -$0.00 $200.00 $200.00 $444.88 $400.00 ($44.88) $800.00
Bar
5340 - Repair & Maintenance Expense -$0.00 $0.00 $0.00 $28.07 $0.00 ($28.07) $0.00
Buildings
5350 - Repair & Maintenance Expense -$244.31 $0.00 ($244.31) $608.54 $0.00 ($608.54) $0.00
Equipment
5360 - Repair & Maintenance Expense -$0.00 $50.00 $50.00 $0.00 $100.00 $100.00 $200.00
General
5380 - Repair & Maintenance Expense -$0.00 $0.00 $0.00 $62.55 $1,000 00 $937.45 $1,000.00
Kitchen
Total Reoair & Main!. Exoense $244.31 $250.00 $5.69 $1,144.04 $1,500.00 $355.96 $2,000.00
Sundries Expense
5470 - Sundries Expense $0.00 $100.00 $100.00 $0.00 $200.00 $200.00 $400.00
Total Sundries Exoense $0.00 $100.00 $100.00 $0.00 $200.00 $200.00 $400.00
Supplies Expense
5475 - Supplies Expense - Bar $1,152.46 $1,100.00 ($52.46) $3,085.18 $1,400.00 ($1,685.18) $8,000.00
5485 - Supplies Expense - Dining Room $1,986.31 $100.00 ($1,886.31) $2,886.61 $200.00 ($2,686.61) $500.00
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6/14/2019
5510 - Supplies Expense - General
5520 - Supplies Expense - Kitchen
5525 - Supplies Expense - Office
Total Supolies Exoense
Telephone Expense
5575 - Telephone Expense
Total Teleohone Exoense
Uniforms Expense
5585 - Uniforms Expense
Total Uniforms Expense
Website Expense
5615 - Website Expense
Total Website Exoense
Total Expense
Operating Net Income
Net Income
Page 24 of27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Food & Beverage
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019
Actual Budget Variance
$121.71 $500.00 $378.29
$587.55 $800.00 $212.45
$24.74 $100.00 $75.26
$3,872.77 $2,600.00 ($1,272.77)
$122.57 $100.00 ($22.57)
$122.57 $100.00 ($22.57)
$0.00 $600.00 $600.00
$0.00 $600.00 $600.00
$288.00 $0.00 ($288.00)
$288.00 $0.00 ($288.00)
$61,057.50 $52,475.00 ($8,582.50)
($18,398.47) ($7,375.00) ($11,023.47)
($18,398.47) ($7,375.00) ($11,023.47)
- -- - --
1/1/2019- 5/31/2019
Actual Budget Variance
$179.12 $1,250.00 $1,070.88
$1,461.75 $2,200.00 $738.25
$53.24 $500.00 $446.76
$7,665.90 $5,550.00 ($2,115.90)
$659.43 $500.00 ($159.43)
$659.43 $500.00 ($159.43)
$61.21 $600.00 $538.79
$61.21 $600.00 $538.79
$288.00 $0.00 ($288.00)
$288.00 $0.00 ($288.00)
$101,435.30 $89,975.00 ($11,460.30)
($33,485.94) ($25,275.00) ($8,210.94)
($33,485.94) ($25,275.00) ($8,210.94)
Annual Budget
$4,000.00
$5,900.00
$1,000.00
$19,400.00
$1,200.00
$1,200.00
$1,000.00
$1,000.00
$0.00
$0.00
$393,200.00
($1,500.00)
($1,500.00)
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Music
5/1/2019 - 5/31/2019
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019
Actual Budget Variance Actual Budget Variance Annual Budget
Income
Music Revenue
4905 - Advertising - Music $700.00 $500.00 $200.00 $1,950.00 $1,500.00 $450.00 $1,500.00
491 O - Donations - Music $12,924.00 $7,500.00 $5,424.00 $36,461.70 $35,000.00 $1,461.70 $35,000.00
4912 - Gate Income Concerts $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,500.00
4915 - Miscellaneous - Music $2.93 $0.00 $2.93 $14.28 $0.00 $14.28 $0.00
4920 - Raffle Program - Music $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $19,000.00
Total Music Revenue $13,626.93 $8,000.00 $5,626.93 $38,425.98 $36,500.00 $1,925.98 $58,000.00
Total Income $13,626.93 $8,000.00 $5,626.93 $38,425.98 $36,500.00 $1,925.98 $58,000.00
Expense
Copier Expense
5050 - Copier Expense $0.00 $0.00 $0.00 $561.25 $0.00 ($561.25) $0.00
Total Gooier Exoense $0.00 $0.00 $0.00 $561.25 $0.00 ($561.25) $0.00
Entertainment Expense
5100 - Entertainer Travel & Lodging $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,000.00
Total Entertainment Exoense $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,000.00
License/Permit Fees
5160 - License/Permit Fees $86.00 $0.00 ($86.00) $1,151.00 $850.00 ($301.00) $2,500.00
Total License/Permit Fees $86.00 $0.00 ($86.00) $1,151.00 $850.00 ($301.00) $2,500.00
Payroll Expense
521 O - Payroll Wages - Part Time $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1,400.00
5230 - Payroll Worker's Compensation Ins $0.00 $10.00 $10.00 $55.59 $40.00 ($15.59) $100.00
5235 - Payroll Taxes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $200.00
Total Payroll Exoense $0.00 $10.00 $10.00 $55.59 $40.00 ($15.59) $1,700.00
Postage Expense
5260 - Postage Expense $53.00 $0.00 ($53.00) $342.93 $750.00 $407.07 $1,500.00
Total Postage Exoense $53.00 $0.00 ($53.00) $342.93 $750.00 $407.07 $1,500.00
Printing Expense
5265 - Printing Expense $0.00 $0.00 $0.00 $411.05 $500.00 $88.95 $1,000.00
Total Printina Exoense $0.00 $0.00 $0.00 $411.05 $500.00 $88.95 $1,000.00
Professional Fees
5280 - Professional Fees - Entertainer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27,000.00
5295 - Professional Fees - Music Coordinator $1,075.00 $1,075.00 $0.00 $5,375.00 $5,375.00 $0.00 $12,900.00
5305 - Professional Fees - Sound Management $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5,500.00
Total Professional Fees $1,075.00 $1,075.00 $0.00 $5,375.00 $5,375.00 $0.00 $45,400.00
Supplies Expense
551 O - Supplies Expense - General $0.00 $0.00 $0.00 $0.00 $300.00 $300.00 $1,000.00
5530 - Supplies Expense - Raffle Program $191.82 $500.00 $308.18 $625.66 $500.00 ($125.66) $1,500.00
Total Suoolies Exoense $191.82 $500.00 $308.18 $625.66 $800.00 $174.34 $2,500.00
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6/14/2019
Uniforms Expense
5585 - Uniforms Expense
Total Uniforms Exoense
Total Expense
Operating Net Income
Net Income
Page 26 of27
9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Music
5/1/2019 - 5/31/2019
5/1/2019 - 5/31/2019 1/1/2019 - 5/31/2019-
Actual Budget Variance Actual Budget Variance Annual Budget
$0.00 $0.00 $0.00 $8.77 $0.00 ($8.77) $0.00
$0.00 $0.00 $0.00 $8.77 $0.00 ($8.77) $0.00
$1,405.82 $1,585.00 $179.18 $8,531.25 $8,315.00 ($216.25) $56,600.00
$12,221.11 $6,415.00 $5,806.11 $29,894.73 $28,185.00 $1,709.73 $1,400.00
$12,221.11 $6,415.00 $5,806.11 $29,894.73 $28,185.00 $1,709.73 $1,400.00
6/14/2019 9:39:06 AM
Lake Almanor Country Club
Budget Comparison Report - Reserve Expense
5/1/2019 - 5/31/2019 .-
5/1/2019- 5/31/2019 1/1/2019- 5/31/2019 -----
Actual Budget Variance Actual Budget Variance Annual Budget
Operating Net Income $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Reserve Income
Reserve Revenue
4105 - Annual Assessments - Reserve $0.00 $0.00 $0.00 $795,000.00 $795,000.00 $0.00 $795,000.00
4115 - Interest - Reserve $3,317.67 $500.00 $2,817.67 $32,536.48 $5,500.00 $27,036.48 $29,000.00
Total Reserve Revenue $3,317.67 $500.00 $2,817.67 $827,536.48 $800,500.00 $27,036.48 $824,000.00
Total Reserve Income $3,317.67 $500.00 $2,817.67 $827,536.48 $800,500.00 $27,036.48 $824,000.00
Reserve Net Income $3,317.67 $500.00 $2,817.67 $827,536.48 $800,500.00 $27,036.48 $824,000.00
Net Income $3,317.67 $500.00 $2,817.67 $827,536.48 $800,500.00 $27,036.48 $824,000.00
Page 27 of27