54th Annual Meeting
Lake Columbia Property Owners Association
Sunday, May 6, 2018
1:00 P.M.
Columbia Central High School, Auditorium 54th ANNUAL MEETING AGENDA
PRESIDENT John Gosinski Welcome Message Confirm we have a quorum Pledge of Allegiance Introduction of Officers/Directors/Employees Voting Closes at 1:30 P.M.
OPEN DISCUSSION Membership
OFFICER REPORTS
Vice President Paul Bates Selection of Election Tellers Can only be from Bayview Shores, Grand Pte/Blakely Shores, Holiday Shores I or II, Cambridge/Fletcher/Imperial Shores, or Sherwood/Hill N Shores
Secretary Malissa Trenkle Review of 2017 Minutes/Motion
Treasurer Bob Callison 2017 Budget performance 2018 Budget and key expenditures planned
REPORTS Lake Management Items Dam Update John Gosinski Fish Update Todd Wanty
Unofficial Election Results John Gosinski Southern Shores Riviera Shores Royal Shores
Closing Comments/Adjournment John Gosinski Meeting Etiquette
1. Please turn you cell phone to silence or vibrate. Please sign in at the counter.
2. After the Pledge of Allegiance, members will have 30 minutes to state questions or concerns.
3. One person speaks at a time; no side conversations. Speak so you can be heard by everyone in the room. Introduce yourself & state the shore you are from. Please be respectful of each other.
4. Individual Members will have the opportunity to speak on 3 different questions or concerns.
5. Each topic will be limited to 3 minutes each, please stay on topic & be specific- use your 3 minutes wisely. (If another member spoke about your topic just before you, don't bring it up again. We should all assume everyone heard it the first time.)
6. Read the Agenda before stating a concern. It may be a topic the board may already be taking care of. (Unless you have new information to give the board, they are already aware of the concern.)
7. It is mandatory that members contact their shore director or the office at least 1 week prior to a meeting with their questions or concerns so the whole board can be made aware of it. This gives the director a chance to be proactive & possibly have a plan or solution to present to the rest of the board before the next meeting occurs.
8. As our attorney stated at the November 2016 meeting: The members' main source of recourse should be through their shore directors. These are the people that the shore members voted onto the board to represent them. These 9 directors have been entrusted by their shore members to make decisions on behalf of their entire shore.
9. Once the 30 minute open session is closed, it should be understood by all that the board's priorities for the rest of the meeting should revolve around getting business for the LCPOA taken care of in a timely fashion. Discussions during this remaining time period will be by board members only. L.C.P.O.A. 53rd ANNUAL MEETING May 7, 2017 – 1:00 pm Board Attendance: Paul Bates Dennis Blain Dave Butski Dave Dahl John Gosinski Suhale Manzoor Ron Phelps Mike Olszewski David Francis Guests: None
John Gosinski: Board President welcomed the membership, confirmed we had a quorum, led the Pledge of Allegiance, Introduction of Officers/Directors, Thanked Employees, and announced voting closes at 1:30.
OPEN DISCUSSION:
Issue 1: John Niehaus, Royal Shores: Inquired why there was not a balance sheet included in packet, the condition of the roads around the lake and the status of the dredging. Conclusion: John Gosinski responded that some residents have applied for dredging permits and were granted permission from us to do the dredging on their own. He also explained how the Department of Transportation for Jackson County is in charge of the roads around the lake and the board has been in contact with them.
Issue 2: Coleen Crampton, Royal Shores: Stated that she tried to get an engineering company to do a presentation at a meeting so people can see how bad the southern end of the lake is, it would cost $1,700, the board did not approve. She also pointed out that there is not a financial statement in the packet. She is also concerned that her request to view all of the mowing contractors invoices was denied when she came into the office. She is interested in everything he gets paid to do over and above what's in his mowing contract. Conclusion: John Gosinski replied that our attorney advised that she submit her request in writing along with a viable reason for viewing, then the office could prepare for her to come in and view.
Issue 3: Trish O'shea, Royal Shores: Stated that for 6 years she has asked that we not put the dock next to the swim area at Karen Ct Park, she suggests we put the dock on the other side of the boat ramp. She also stated as far as the dredging goes studies have already been done, it doesn't just effect those 24 people down at the end of the lake, just get it done. She also stated that she heard that the police were called on a board member at the annual picnic last year. Conclusion: John Gosinski explained that we are in the process of moving the Karen Ct swim area to match the DEQ permits on file. No board members present heard of the police being called at the picnic.
Issue 4: Mike Jones, Bayview Shores: He explained that the roads around the lake are county owned and the gas tax is what pays for road repairs. He explained how special assessments for repair work. Conclusion: The Board thanked him for his explanation.
Issue 5: Ken, Royal Shores: Asked why we can't just put the dredging information from the engineers on our website, and what ever happened with the tree issue from last year? Conclusion: John Gosinski stated that the board agreed to cut down the trees to give a potential buyer a better view of the lake.
Issue 6: Bill Elsesser , Riviera Shores: Stated there is a financial sheet included in the packet that compares 2015 and 2016. He would like to see the weed control amounts broken down like the other expenses, and asked why the trash expenses were higher in 2016 than in 2015? Conclusion: Ron Phelps explained that the weed control is under in the account Repair & Maintenance, and the trash expense went up due to consumer price index increase and gas prices will effect price also.
Issue 7: Todd Wanty, Southern Shores: As the past president of the Brooklyn/Irish Hills Chamber of Commerce and on behalf of The Chamber of Commerce I would like to present the Spruce Award to The Lake Columbia Property Owners Association. The community has recognized your hard work on the beautification taking place in the parks the past few years.
Vice President's report: Paul Bates asked for 2 volunteers to help count the votes that are not from the shores that are running. The Shores up for election this year are Bayview, Grand Pointe/Blakely, and Cambridge/Imperial Fletcher which has no candidates.
Approved by: John Gosinski (President): Dated: May 6, 2018 Page 1 of 2
L.C.P.O.A. 53rd ANNUAL MEETING May 7, 2017 – 1:00 pm Board Attendance: Paul Bates Dennis Blain Dave Butski Dave Dahl John Gosinski Suhale Manzoor Ron Phelps Mike Olszewski David Francis Guests: None
Secretary's report: Suhale Manzoor Motioned to approve the annual meeting minutes from May 1 2016, Dennis Blain 2nd, All in Favor.
Treasurer's report: Ron Phelps reported
The Audit for year‐end 2016 has just been finalized and is included in the meeting packet. The audit was done by Baker, Eaton & Owen. They reported that the financial statements presented fairly, and that they saw no abnormalities. Our monthly financial statements are sent to a separate accountant Patrick Walz from Bond, CPA. He reviews them on a monthly basis.
At year‐end 2016, the Lake Columbia Property Association had total assets of $1,339,607 which is about 5% less than the end of year 2015. Cash at the year‐end of 2016 was $473,231 a decrease of $103,883 or 18% from 2015 year end. The Main contributing factors to the decrease of cash on hand were legal expenses that exceeded the 2016 budget by $44,000 for the Scollard case, the fence litigation and the state mandated By‐Law revision. All of these litigations have been finalized with the settling of the fence case with Columbia Township. The unforeseen sea wall repairs at Archwood and Southern shores not included in the 2016 budget totaled $35,000. Finally our trash service exceeded our 2016 budget by $19,000.
The 2017 Budget includes items for park improvements, an increase of security, weed control, fish stocking, our new Lake Columbia Activities Committee and the upcoming 4th of July Picnic and Fireworks to name a few.
Financial Policy changes that occurred in 2016 included that the President, Secretary, and the Treasurer would be our Lake Columbia Property Owners Association designated check signers and that we would require 2 signatures on all checks to be signed.
John Gosinski motioned to approve the Treasurer's Report, Dennis Blain 2nd. All in favor, Motion carried.
A. Dam Update: John Gosinski reported that everything is fine with the dam, previous repairs are holding up well and the continued weekly maintenance of the surrounding dam area will continue. B. Fish Update: Todd Wanty reported back at the beginning of December we stocked 2039 walleye and 1800 perch for a total cost of $7000 with member donations totaling 3036.00. He did some winter security for vehicles in parks and he only gave out 15 parking violations. We are also going to do our Memorial day and Labor day fishing tournaments. Would love to do a winter tournament if we get good ice. 20% of the $ earned in the tournaments goes into fish stocking. A question from the audience about stocking that late in the year, Todd explained the fish hatchery like to stock just before ice forms so the big predator fish are slower.
UNOFFICIAL ELECTION RESULTS:
Bayview Shores: Bob Callison Grand Pointe/Blakely: Paul Bates Cambridge/Imperial/Fletcher/Lots 1-36 Bayview: No Candidates
John Gosinski would like to close the meeting by thanking everyone for coming and thank Ron Phelps for his time served on the board.
Adjournment: John Gosinski motioned, Dahl seconded, and all members in attendance supported to adjourn the meeting.
Approved by: John Gosinski (President): Dated: May 6, 2018 Page 2 of 2
Annual Meeting Treasurers Report
The Audit for year‐end 2017 was finalized and copies were available when you signed in. The audit was completed by the Lally Group this year. They reported that the financial statements presented fairly in all material respects and ended in accordance with all accounting principles generally accepted in the United States. They did note that a required schedule of future major repairs and replacements was missing but that it didn’t affect their overall review of our financials. This report is apparently a new requirement which asks the Board to have an assessment completed of all our properties and what maintenance may be required for them.
Our monthly financial statements are sent to a separate accountant Patrick Walz from Bond, CPA. He reviews them on a monthly basis.
At year‐end 2017, the Lake Columbia Property Association had total assets of $1,230,418 which is about 8% less than the end of 2016. Cash at year‐end of 2017 was $585,418 compared to $473,231 at year end 2016. The Main contributing factors to the increase in cash on hand was that we didn’t spend as much in legal fees and, that we are holding back $50,000 in reserves for the insurance deductible for the Director’s & Liability insurance.
The 2018 Budget includes items for park improvements, a new mix of weed control options, fish stocking and progress towards dealing with the silt in the south channel to name a few.
Page: 1 Lake Columbia P.O.A. Balance Sheet December 31, 2017
ASSETS
Current Assets HUNTINGTON - Checking $ 115,019.74 Petty Cash 354.54 AC Petty Cash 1,112.51 HUNTINGTON - Savings 5,632.34 CAB - Checking 52,971.09 CAB - Savings 6,353.49 American One SAVINGS 536.98 American One - Money Market 104,425.81 American One CD (prev. cking) 93,396.56 CP Federal C.U. - SAVINGS 177.71 CP Federal C.U. - MONEY MARKET 205,436.87 Lake Management Reserve (379,900.00) Accounts Receivable 12,645.40 Allowance for Doubtful Account (6,875.00) Prepaid Insurance 7,673.54 Prepaid Federal Income Tax 378.00
Total Current Assets 219,339.58
Property and Equipment Office Equipment 14,727.46 Maintenance Equipment 19,134.71 Transportation Equipment 21,794.58 Park Equipment 162,426.71 Land Improvements 883,790.23 Buildings 46,684.40 Bathhouse - Parks 40,398.23 LAND 33,000.00 Accum Depreciation - Office Eq (14,470.45) Accum Deprec - Maint Equip (19,134.71) Accum Deprec - Trans Equip (21,794.58) Accum Deprec - Park Equip (86,562.54) Accum Deprec - Bathhouses (35,621.08) Accum Depreciation - Building (32,250.47) Accum Depreciation - Land Impr (494,653.63)
Total Property and Equipment 517,468.86
Other Assets Investment Dam - FLAGSTAR CD 113,709.72 Lake Management Reserve 379,900.00
Total Other Assets 493,609.72
Total Assets $ 1,230,418.16
LIABILITIES AND CAPITAL
Current Liabilities Accounts Payable $ 29,694.29 Accrued Expenses 2,000.00 Accrued Wages Payable 1,328.31 FICA/FIT Payroll Tax Pay / 941 1,305.16 SIT Payroll Tax Pay./SUW,STATE 589.86 Key Deposits (returns only) 16,570.00
Total Current Liabilities 51,487.62
Unaudited - For Management Purposes Only Page: 2 Lake Columbia P.O.A. Balance Sheet December 31, 2017
Long-Term Liabilities
Total Long-Term Liabilities 0.00
Total Liabilities 51,487.62
Capital Membership Equity 1,074,722.48 Retained Earnings/Current Earn 226,847.19 Net Income (122,639.13)
Total Capital 1,178,930.54
Total Liabilities & Capital $ 1,230,418.16
Unaudited - For Management Purposes Only Lake Columbia P.O.A. Income Statement For the Twelve Months Ending December 31, 2017
Month End Year to Date Annual Budget Over (Under) REVENUE: MEMBERSHIP DUES $ 597,535.42 $ 597,535.42 $ 590,000.00 7,535.42
Total Revenue 597,535.42 597,535.42 590,000.00 7,535.42
EXPENSES by Category: Security: Security Expense 11,410.03 11,410.03 15,000.00 (3,589.97)
Total Security Expense 11,410.03 11,410.03 15,000.00 (3,589.97)
Maintenance / Parks: Contract Labor - Maintenance 38,890.00 38,890.00 45,000.00 (6,110.00) Annual Park Improvements 10,726.12 10,726.12 34,300.00 (23,573.88) Maint/Repair - Parks & Bldgs 10,206.31 10,206.31 3,700.00 6,506.31 Maint/Repair - Equipment 4,851.37 4,851.37 5,000.00 (148.63) Maint/Repair Seawalls/Ramps 4,500.00 4,500.00 5,500.00 (1,000.00)
Total Maintenance / Parks Ex 69,173.80 69,173.80 93,500.00 (24,326.20)
Lake Expenses: Maint - Lake Weed Control 40,414.25 40,414.25 40,000.00 414.25 Maint - Fish. Goose Control 1,410.00 1,410.00 5,000.00 (3,590.00) Maint - Dam 188.54 188.54 1,500.00 (1,311.46)
Total Lake Expense 42,012.79 42,012.79 46,500.00 (4,487.21)
Administrative: Salaries - Administrative 61,449.12 61,449.12 60,000.00 1,449.12 Payroll Tax & Benefits 8,178.39 8,178.39 7,000.00 1,178.39 Office Expenses 6,578.12 6,578.12 7,000.00 (421.88) Miscellaneous Expense 1,057.93 1,057.93 5,000.00 (3,942.07) Maint. Gas & Mileage Reimb. 111.94 111.94 1,000.00 (888.06) Postage & Printing 7,832.15 7,832.15 10,000.00 (2,167.85) Telephone & Utilities 9,405.49 9,405.49 9,500.00 (94.51) Accounting 12,540.00 12,540.00 12,000.00 540.00 Legal - Routine 9,186.24 9,186.24 15,350.00 (6,163.76) Bank Charges 1,275.95 1,275.95 2,500.00 (1,224.05) Property Taxes 4,963.08 4,963.08 12,000.00 (7,036.92) LC Activities Committee 6,968.31 6,968.31 5,500.00 1,468.31 Sewer 3,676.14 3,676.14 5,000.00 (1,323.86) Insurances 24,138.75 24,138.75 25,000.00 (861.25) Depreciation 64,127.18 64,127.18 0.00 64,127.18 Collection Expense 4,523.52 4,523.52 5,000.00 (476.48)
Total Administrative Expense 226,012.31 226,012.31 181,850.00 44,162.31
TOTAL Operating Expenses 348,608.93 348,608.93 336,850.00 11,758.93
Net Income(Loss) of Operatio 248,926.49 248,926.49 253,150.00 (4,223.51)
Other Income Trash Service Revenue 405.00 405.00 350.00 55.00 Interest Income 2,334.57 2,334.57 1,500.00 834.57 Key Revenue (Deposits Only) (14,775.00) (14,775.00) 0.00 (14,775.00) Gain (Loss) Sale of Asset/Lot (117,893.63) (117,893.63) 0.00 (117,893.63) Miscellaneous Income 5,755.52 5,755.52 1,500.00 4,255.52 Misc. Income- Fish contrib. 2,888.10 2,888.10 2,500.00 388.10
For Management Purposes Only Lake Columbia P.O.A. Income Statement For the Twelve Months Ending December 31, 2017
Total Other Income (121,285.44) (121,285.44) 5,850.00 (127,135.44)
Other Expense Trash Expense 238,841.44 238,841.44 242,500.00 (3,658.56) Fireworks 6,699.00 6,699.00 8,000.00 (1,301.00) Bad Debt Expense 4,207.74 4,207.74 8,500.00 (4,292.26) Federal Income Tax Expense 892.00 892.00 0.00 892.00
Total Other (Expense) 250,640.18 250,640.18 259,000.00 (8,359.82)
Net Income (Loss) (122,999.13) (122,999.13) 0.00 (122,999.13)
For Management Purposes Only LALLY GROUP, PC Certified Public Accountants "Trusted Service for a Confident Tomorrow"
Jackson Office Lansing Office 110 ftStreet 7335 Westshire Dr. Suite 103 JACKSON, MICHIGAN 49201 LANSING, MICHIGAN 48917 (517) 787-0064 (517) 627-4008
Website: www.lallycpa.com (517) 321-4333 E-Mail: [email protected]
February 20, 2018 To the Board of Directors Lake Columbia Property Owners' Association Brooklyn, Michigan
AUDITOR'S COMMUNICATION TO THOSE CHARGED WITH GOVERNANCE We have audited the financial statements of Lake Columbia Property Owners' Association for the year ended December 31, 2017, and have issued our report thereon dated February 20, 2018. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated December 29, 2017. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by Lake Columbia Property Owners' Association are described in Note 3 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during 2017. We noted no transactions entered into by the Association during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were: Management's estimate of accounts receivable and allowance for doubtful accounts are based on assessments billed and delinquent assessment balances. We evaluated the key factors and assumptions used to develop accounts receivable and the allowance for doubtful accounts in determining that it is reasonable in relation to the financial statements taken as a whole. Management's estimate of property assets and the related accumulated depreciation amounts are based on records kept by the contracted CPA firm. We evaluated the key factors and assumptions used to develop the net property assets in determining that it is reasonable in relation to the financial statements taken as a whole. Certain financial statement disclosures are particularly sensitive because of their significance to financial statement users. The most sensitive disclosure(s) affecting the financial statements were: The disclosure of assessments receivable in Note 3 to the financial statements details the balances of the assessments receivable and the related allowance for doubtful accounts. The disclosure of property and equipment in Note 3 to the financial statements details the balances of the components of property assets and the accumulated depreciation balance. Board of Directors and Management Lake Columbia Property Owners' Association Page 2
The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated February 20, 2018. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the Association's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Association's auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Required Supplementary In formation With respect to the supplementary information required by the Financial Accounting Standards Board, management has omitted that information which, although not a part of the basic financial statements, is required by the Financial Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. This information is intended solely for the use of the board of directors and management of Lake Columbia Property Owners' Association and is not intended to be and should not be used by anyone other than those specified parties.
Very truly yours,
LaiTy çroup, cPC LALLY GROUP, PC Certified Public Accountants "Trusted Service for a Confident Tomorrow"
Jackson Office Lansing Office 110 ftStreet 7335 Westshire Dr. Suite 103 JACKSON, MICHIGAN 49201 LANSING, MICHIGAN 48917 (517) 787-0064 (517) 627-4008
Website: www.lallycpa.com (517) 321-4333 E-Mail: [email protected]
To Board of Directors and Management of Lake Columbia Property Owners' Association Brooklyn, MI INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL In planning and performing our audit of the financial statements of Lake Columbia Property Owners' Association as of and for the year ended December 31, 2017, in accordance with auditing standards generally accepted in the United States of America, we considered Lake Columbia Property Owners' Association's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Association's internal control. Accordingly, we do not express an opinion on the effectiveness of the Association's internal control. Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies, and, therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control that we consider to be significant deficiencies. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies in internal control, such that there is a reasonable possibility that a material misstatement of the Association's financial statements will not be prevented, or detected and corrected, on a timely basis. We did not identify any deficiencies in internal control that we consider to be material weaknesses. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the following deficiencies in Lake Columbia Property Association's internal control to be significant deficiencies: ration of Financial Statements: Management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the financial statements in accordance with US GAAP. Management may elect to outsource certain accounting functions due to cost or training considerations. Management is as responsible for the functions performed by the service provider as its own personnel. Management is responsible for all management decisions and functions, and evaluating the adequacy and results of these services performed. As part of the audit, management requested us to prepare the financial statements and the related notes to the financial statements. Management has reviewed and approved these financial statements. 2. Segregation of Duties: A quality system of internal control provides for a proper segregation of duties of the accounting functions. Proper segregation of duties is not always possible in a small organization with a limited staff size, but segregation to the extent possible can and should be implemented to reduce the risk of errors and fraud. Board of Directors and Management Lake Columbia Property Owners' Association Page 2
We recommend management continue to review the current staffing assignments, and, where possible, segregate the duties of custody of assets, recording, and approval. 3. Reserve Studies: Although not a basic part of the financial statements, the Financial Accounting Standards Board requires the schedule of future major repairs and replacements to be presented as required supplementary information for common interest realty associations. The board has not performed or contracted for a reserve study to be performed. Therefore, this information has been omitted from the financial statements. A reserve study may further be useful for the board to accurately accumulate funds for eventual repairs and replacements. This communication is intended solely for the information and use of management, the board of directors, and others within the Association, and is not intended to be, and should not be, used by anyone other than these specified parties.
LaiTy group, PC Jackson, Michigan February 20, 2018 LAKE COLUMBIA PROPERTY OWNERS' ASSOCIATION
FINANCIAL STATEMENTS
DECEMBER 31, 2017 CONTENTS
PAGE NUMBER
INDEPENDENT AUDITORS' REPORT 1 -2
FINANCIAL STATEMENTS: BALANCE SHEET 3 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCE 4 STATEMENT OF CASH FLOWS 5 NOTES TO FINANCIAL STATEMENTS 6-8 LALLY GROUP, PC Certified Public Accountants "Trusted Service for a Confident Tomorrow" Jackson Office Lansing Office 110 ftStreet 7335 Westshire Dr. Suite 103 JACKSON, MICHIGAN 49201 LANSING, MICHIGAN 48917 (517) 787-0064 (517) 627-4008
Website: www.lallycpa.com E-Mail: [email protected]
INDEPENDENT AUDITORS' REPORT
Board of Directors Lake Columbia Property Owners' Association Brooklyn, Michigan
We have audited the accompanying financial statements of Lake Columbia Property Owners Association, which comprise the balance sheet as of December 31, 2017, and the related statements of revenues, expenses, and changes in fund balances and cash flows for the year then ended, and the related notes to the financial statements.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Lake Columbia Property Owners' Association as of December 31, 2017, and the results of its operations and cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.
-1- Board of Directors Lake Columbia Property Owners' Association
Omission of Required Supplementary Information about Future Major Repairs and Replacements
Management has omitted the schedule of future major repairs and replacements which accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Financial Accounting Standards Board, which considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion of the basic financial statements is not affected by this missing information.
Report on Summarized Comparative Information
Lake Columbia Home Owners' Association's 2016 financial statements were audited by other auditors, and they expressed an unmodified opinion on those audited financial statements in their report dated April 25, 2017. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2016, is consistent, in all material respects, with the audited financial statements from which it has been derived.
Respectfully submitted, LaiTy group, 'rc
Jackson, Michigan
February 20, 2018
-2- LAKE COLUMBIA PROPERTY OWNERS ASSOCIATION BALANCE SHEET DECEMBER 31, 2017 WITH COMPARATIVE TOTALS FOR DECEMBER 31, 2016
2017 DAM IMPROVEMENT AND CAPITAL OPERATING REPLACEMENT TOTAL 2016
ASSETS: Current assets: Cash $ 205,518 $ 379,900 $ 585,418 $ 473,231 Prepaid insurance 7,674 - 7,674 4,578 Prepaid federal income tax 378 - 378 136 Accounts receivable (net) 5,770 - 5,770 9,183
Total current assets 219,340 379,900 599,240 487,128
Noncurrent assets: Property assets (net) 517,468 - 517,468 553,712 Investments - 113,710 113,710 298,767
Total noncurrent assets 517,468 113,710 631,178 852,479
TOTAL ASSETS $ 736,808 $ 493,610 $1,230,418 $1,339,607
LIABILITIES AND FUND BALANCES: Current Liabilities: Accounts payable $ 32,695 $ $ 32,695 $ 38,037 Accrued payroll and payroll tax 3,223 3,223 - Deposits 16,570 16,570 -
TOTAL CURRENT LIABILITIES 52,488 52,488 38,037
Fund balances 684,320 493,610 1,177,930 1,301,570
TOTAL LIABILITIES AND FUND BALANCES $ 736,808 $ 493,610 $1,230,418 $1,339,607
See accompanying notes to financial statements -3- LAKE COLUMBIA PROPERTY OWNERS ASSOCIATION STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 2017 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED DECEMBER 31, 2016
2017 DAM IMPROVEMENT AND CAPITAL OPERATING REPLACEMENT TOTAL 2016
REVENUES Regular assessments $ 597,533 $ $ 597,533 $ 608,245 Trash service 405 405 443 Other (5,771) (5,771) 17,178 Gain (loss) on disposal of assets (117,894) (117,894) - Interest 1,362 973 2,335 2,620
Total revenues 475,635 973 476,608 628,486
EXPENSES Salaries and wages 61,449 61,449 58,728 Payroll tax and employee benefits 8,178 8,178 5,560 Professional services 22,726 22,726 76,071 Office expense 6,578 6,578 8,135 Telephone and utilities 9,405 9,405 7,399 Postage and printing 7,832 7,832 10,574 Property taxes 4,963 4,963 8,601 Repair and maintenance 111,186 111,186 146,504 Depreciation 64,127 64,127 60,864 Security 11,410 11,410 1,590 Bank charges 1,276 1,276 1,150 Lake Columbia activities committee 6,968 6,968 3,904 Insurance 24,139 24,139 24,215 Sewer 3,676 3,676 4,464 Collection 4,524 4,524 1,362 Miscellaneous 1,170 1,170 132 Trash 238,841 238,841 261,988 Fireworks 6,699 6,699 6,673 Income taxes 892 892 11,537 Bad debts 4,208 4,208 4,060
Total expenses 600,247 600,247 703,5 1 1
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENSES (124,612) 973 (123,639) (75,025)
BEGINNING FUND BALANCES 808,932 492,637 1,301,569 1,376,595
ENDING FUND BALANCES $ 684,320 $ 493,610 $1,177,930 $1,301,570
See accompanying notes to financial statements -4- LAKE COLUMBIA PROPERTY OWNERS ASSOCIATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 2017 WITH COMPARATIVE TOTALS FOR THE YEAR ENDED DECEMBER 31, 2016
2017 DAM IMPROVEMENT AND CAPITAL OPERATING REPLACEMENT TOTAL 2016
CASH FLOWS FROM OPERATING ACTIVITIES Excess (deficiency) of revenues over (under) expenses $ (124,612) $ 973 $ (123,639) $ (75,025) Adjustments to reconcile excess of revenues over expenses to net cash provided by (used in) operating activities: Depreciation 64,127 - 64,127 60,864 Accrued interest on certificate of deposit (973) (973) - (Gain) loss on sale of investment lots 117,894 - 117,894 - (Increase) decrease in: Accounts receivable 3,413 - 3,413 6,139 Prepaid insurance (3,096) - (3,096) 1,834 Prepaid income tax (242) - (242) - Increase (decrease) in: Accounts payable (5,342) - (5,342) 29,556 Accrued payroll and payroll tax 3,223 - 3,223 (1,910) Deferred revenue - - (10,359) Deposits 16,570 - 16,570 (6,792) Net cash provided by (used in) operating activities 71,935 - 71,935 4,307 CASH FLOWS FROM INVESTING ACTIVITIES Cash received from sale of investment lots 68,137 - 68,137 - Cash paid for purchase of fixed assets (27,885) - (27,885) (108,190) Net cash provided by (used in) investing activities 40,252 - 40,252 (108,190) Net increase (decrease) in cash 112,187 - 112,187 (103,883) Cash at beginning of year 93,331 379,900 473,231 577,114 Cash at end of year $ 205,518 $ 379,900 $ 585,418 $ 473,231
Supplemental disclosure: Cash paid for income taxes $ 1,134 $ 11,537
See acompanying notes to financial statements -5- LAKE COLUMBIA PROPERTY OWNERS' ASSOCIATION
NOTES TO FINANCIAL STATEMENTS
NOTE 1 - NATURE OF ORGANIZATION:
Lake Columbia Property Owners' Association (the Association) is a nonprofit entity, organized under applicable laws of the State of Michigan and is responsible for promoting the health, safety, and welfare of the residents within Lake Columbia's Subdivisions in Columbia Township, County of Jackson, State of Michigan.
The records of the Association are maintained on the accrual basis of accounting. Revenues are recognized when billed, and expenses are recognized when the product or service is provided.
NOTE 2— DATE OF MANAGEMENT'S REVIEW:
Management has evaluated subsequent events through February 20, 2018, the date on which the financial statements were available to be issued, and has determined that no events have occurred subsequent to December 31, 2017, that would require disclosure in the financial statements.
NOTE 3— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
Fund Accounting
The State of Michigan Administrative Rule 511 of the Condominium Act states, "the bylaws shall provide that the association co-owners shall maintain a reserve fund for major repairs and replacement of common elements in accordance with section 105 of the Act. The co-owners' association shall maintain a reserve fund which, at a minimum, shall be equal to 10% of the association's current annual budget on a non- cumulative basis."
To ensure observance of limitations and restrictions on the use of financial resources, the Association reports the following funds established according to their nature and purpose:
Operating Fund - This fund is used to account for financial resources available for the general operations of the Association.
Dam Improvement and Capital Replacement - This fund is used to accumulate financial resources designated for future major repairs and replacements.
Member Assessments
Association members are subject to annual assessments to provide funds for the Associations operating expenses, future capital acquisitions, and major repairs and replacements. Assessments receivable at the balance sheet date are stated at the amounts expected to be collected from outstanding assessments from unit owners. The Associations policy is to retain legal counsel and place liens on the properties of homeowners whose assessments are thirty days or more delinquent. The Association reviews delinquent assessments for collectability, and, if necessary, records an allowance for uncollectible accounts. Any excess assessments at year end are retained by the Association for use in the succeeding year. LAKE COLUMBIA PROPERTY OWNERS' ASSOCIATION
NOTES TO FINANCIAL STATEMENTS
NOTE 3— SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued):
The details of assessments receivable and the allowance for doubtful accounts as of December 31, 2017 and 2016 are summarized below:
2017 2016 Assessments receivable $ 12,645 $ 24,221 Less: allowance for doubtful accounts (6875) (15,038) Net assessments receivable $ 5.770 $ 9183
Interest Income
Interest income is allocated to the operating and replacement funds in proportion to the interest-bearing deposits of each fund.
Property and Equipment
The Association capitalizes all property and equipment to which it has title or evidence of ownership with the exception of real property directly associated with the units. The unit capitalizes all assets with a cost of over $1,000 and a useful life greater than one year.
The details of property and equipment are as follows:
2017 2016 Land $ 33,000 $ 33,000 Land improvements 883,789 857,946 Buildings 46,684 46,684 Bathhouses - Parks 40,398 40,398 Equipment and furniture 218,084 216,044 Total property assets 1,221,955 1,194,072 Less accumulated depreciation (704487) (640360) Net property assets $ 517.468 $ 553.712
Capitalized common property is depreciated over its estimated useful life using the straight-line method of depreciation.
Use of Estimates
Management uses estimates and assumptions in preparing these financial statements in accordance with U.S. generally accepted accounting principles (US GAAP). Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could vary from the estimates that were used.
Cash and Cash Equivalents
The Association considers all short-term investments with original maturities of three months or less to be cash equivalents.
-7- LAKE COLUMBIA PROPERTY OWNERS' ASSOCIATION
NOTES TO FINANCIAL STATEMENTS
NOTE 4 - INCOME TAXES:
Homeowners associations may be taxed either as homeowners associations or as regular corporations. For the year ended December 31, 2016, the Association was taxed as a homeowners' association and filed Form 1120-H. The Association is taxed only on its non-membership income, such as interest earnings, at a 30% rate. The statute of limitations on income taxes is generally three years. Lake Columbia Activities 2018
May 25th: Food Truck: Maria’s Sunnyside Mexican (4‐8 p.m. at Castlewood)
May 26th: Food Truck: Petey’s Donuts in the Park (9‐12 at Somerset)
May 27th: LCPOA Fishing Tournament at Bedford East
June 9th: Welcome Back Kick‐Off (7pm at Beach Bar)
June 16th: Food Truck: Primal Pizza (2‐6 at Bedford East)
June 23rd: SUPYO (10‐11 a.m. at Castlewood)
June 23rd: Lake & Home Tour at Bedford East
June 29th: Ladies Night Out‐ Cherry Creek Winery (6‐9 p.m.)
June 30th: LCPOA Fireworks
July 1st: Food Truck: Petey’s Donuts in the Park (9‐12 at Bedford East)
July 14th: Food Truck: “Tentatively” Primal Pizza (2‐6 at Castlewood)
July 28th: SUPYO (10‐11 a.m. at Castlewood)
July 29th: Food Truck: Petey’s Donuts in the Park (9‐12 at Hawthorne)
August 17th‐18th: Light up the Night Weekend
August 17th: Movie in the Park (9 p.m. at Castlewood)
August 18th: LCPOA Annual Picnic (3‐6 at Castlewood)
August 25th: SUPYO (10‐11 a.m. at Castlewood)
August 25th: Food Truck: Primal Pizza (2‐6 at Bedford East)
Sept. 2nd: Food Truck: Petey’s Donuts in the Park (9‐12 at Castlewood)
Sept. 2nd: LCPOA Fishing Tournament at Bedford East
Dates & Locations are subject to change. Please check out “Lake Columbia Activities” on Facebook for up to date information about these events. PLM Lake and Land Management Corp 10785 Bennett Dr, Morrice, MI 48857 NOTICE 2018 (800) 382‐4434(o) (517) 913‐6233(f) www.plmcorp.net
Lake Columbia has been scheduled for the weeks of: Date Description Date Description 4/23/2018 Water Quality 7/9/2018 Spot Weed & Algae Treatment & E.coli 5/14/2018 Survey & Optional Weed in South Channel 8/6/2018 Optional Weed & Algae Treatment & WQ 5/28/2018 Weed & Algae Treatment 8/27/2018 Optional Weed Treatment & Water Quality 6/18/2018 Spot Weed & Algae Treatment 9/17/2018 AVAS Survey DEQ permitting restrictions, national holidays, and/or weather conditions may influence the timing of treatments throughout the 2018 season. PLM treats each lake according to a schedule or season plan, established with the cooperation of your lake association, lake board or residents on the lake. The treatment schedule is approximate. Please watch your shoreline for the posting of the 8.5x11 inch, yellow or green signs. The signs will indicate the date of the treatment, the products used, and any restrictions on the use of treated water for swimming, watering lawns, etc. The property owners in this area are planning to have the waters chemically treated to control lake weeds and/or algae. This notice is being circulated in accordance with Department of Environmental Quality (DEQ) procedures. Below is a list of herbicides that may be applied to the lake and the associated use restrictions. On the day of treatment, signs will be posted along the shoreline within 100 feet of treatment areas that indicate what products were used and specific water use restrictions that apply: Do Not Use this water Check all Chemical Do Not Use this Do Not Use this water for Do Not Use this water for Chemical trade for livestock watering that product/active water for swimming ornamentals or turf irrigation domestic purposes or name or similar purposes apply ingredient or bathing until until agriculture irrigation until until X Glyphosate Aqua Pro 1 Day(s) N/A N/A N/A Endothall Diquat X Aqua Strike 1 Day(s) 3 Day(s) 5 Day(s) 14 Day(s) Dibromide Aquathol K, X Endothall 1 Day(s) N/A 14 Day(s) 14 Day(s) Hydrothol 191 Clipper, X Flumioxazin 1 Day(s) 3 Day(s) 5 Day(s) N/A Schooner X Adjuvant Cygnet Plus N/A N/A N/A N/A Komeen, Chelated Copper X Komeen Crystal 1 Day(s) N/A N/A N/A Herbicide , Nautique 120 Day(s) 120 Day(s) or until approved assay indicates or until assay indicates X Triclopyr liquid Renovate 3 1 Day(s) N/A 1ppb or less; No restriction for 1ppb or less. N/A on established turf/grasses domestic 120 Day(s) Site-specific recommendation* No or until assay indicates X Triclopyr granular Renovate OTF 1 Day(s) restriction for established N/A 1ppb or less. N/A on turf/grasses domestic Site-specific recommendation* No N/A on domestic; assay X 2,4-D amine Sculpin Sculpin G 1 Day(s) restriction for established indicates levels under N/A turf/grasses 100ppb at the water intake X Carfentrazone-Ethyl Sting Ray 1 Day(s) 14 Day(s) 14 Day(s) 1 Day(s) X Diquat Dibromide Tribune 1 Day(s) 3 Day(s) 5 Day(s) 1 Day(s) PLM Blue, Cygnet Select: water dye (tracer), Copper Sulfate Alonglife: copper sulfate, Cutrine Plus-Ultra, No Restrictions on swimming, X Captain-XTR, Algimycin, Earthtec, SeClear and SeClear G, Formula F-30, K-Tea: chelated copper, Cygnet bathing, irrigation, domestic Plus, PolyAn: Adjuvant, Pak 27, AquaSticker, Green Clean L and Green Clean 5.0: oxidizer, AquaPrep: purposes or livestock watering. enzymes & non-ionic surfactants, Nutrisorb,, M.D. pellets: gram negative, naturally occurring bacteria.PLM Enzyme: enzymes, Phoslock: phosphorus locking technology. For a complete listing of all product labels, please see our website. N/A= Not Applicable INDEF= Indefinite *Site-Specific recommendations to limit ornamental irrigation with ProcellaCOR, Renovate & Sculpin granular treated water will typically last 2-14 days. Contact PLM for further information. The chemicals used for Aquatic Nuisance Control are registered PLM Lake & Land Management Corp. Certified Applicators: Salvatore Adams, by the U.S. Environmental Protection Agency and the Michigan Randall Brazelton, Jason Broekstra, Jaimee Conroy, Bill D'Amico, Jeff Fischer, Department of Agriculture. The potential for damage to fish and other BreAnne Grabill, Dustin Grabill, Steve Hanson, Kyle Heath, Jake Hunt, Jacob non-target organisms is minimal provided that the product is used as Jabaay, Nate Karsten, Dylan Kitchen, Alec Krueger, Shannon Leifker, Blake Mallory, directed on the product label and the permit. To minimize the possible Casey Mohr, Michael Pichla, Colton Risner, James Scherer, Ben Schermerhorn, effects on health and the environment, the treated water is restricted Casey Shoaff, Lucas Slagel, Jeff Tolan, Andy Tomaszewski, Dennis Vangessel for the above purposes.
This is Michigan Law!!! Permit Information Department of Environmental Quality Water Bureau PO Box 30273, Lansing, MI 48909-7773 [email protected] Lake Columbia Property ROUTINE TRASH SCHEDULE Owners Association 517-592-2361 [email protected] Trash pick up is weekly on MONDAY & FRIDAY. Visit us online at:2018 If the pick up day falls on a holiday then pick up GRANGER 517-787-3699 will be moved to the following day for the entire www.lakecolumbia.net week. Please put out night before. January July 90 gallon limit per pick up and includes Su Mo T We Th Fri Sat Sun Mo Tue We Thu Fri Sat HOUSEHOLD TRASH ONLY. 1 2 3 4 5 6 11 If you have over the allowed 90 gallon limit per pick-up there is an additional cost of $2 per 30 7 8 9 10 11 12 13 1 2 3 4 5 6 7 gallon bag. Call the association office to make 14 15 16 17 18 19 20 8 9 10 11 12 13 14 15 16 17 18 19 20 21 arrangements. 21 22 23 24 25 26 27 22 23 24 25 26 27 28 If you have irregular trash there is an additional charge for bulk items such as appliances, carpet, 28 29 30 31 29 30 31 large items, etc. Call the association office for February August cost, pick up dates and to make arrangements. If yard waste is needed before April 1 or after Su Mo Tu We Th Fri Sa Su Mo Tue We Th Fri Sat November 25 call the association office to make 1 2 3 1 2 3 4 arrangements. The cost for this service before 4 5 6 7 8 9 1110 5 6 7 8 9 10 11 April 1 is $1.00 per bag, beginning April 1 it is 11 12 13 14 15 16 17 12 13 14 15 16 17 18 included in your service at no additional charge.
18 19 20 21 22 23 24 19 20 21 22 23 24 25 SPECIAL UPDATED DATES 25 26 27 28 26 27 28 29 30 31 All LCPOA Meetings are held the 4th Monday of each Month at 7 pm at the Association Office. March September (For more information check our Website) Su Mo Tu We Th Fri Sat JANUARY 3. Recycling pick-up starts. Continues Su Mo Tue We Thu Fri Sat every other Tuesday all year. 1 2 3 1 JANUARY 20 Sat. Christmas tree pick-up 4 5 6 7 8 9 10 2 3 4 5 6 7 8 APRIL 7 Saturday Yard Waste pick-up begins 11 12 13 14 15 16 17 9 10 11 12 13 14 15 MAY 4 Summer Trash plan begins MAY 6 Sunday Annual Meeting 1pm High School 18 19 20 21 22 23 24 16 17 18 19 20 21 22 MAY 28 Monday Memorial Holiday NO trash pick-up. 25 26 27 28 29 30 31 23 24 25 26 27 28 29 Moved to Tuesday May 29th and to Saturday June 2. 30 JUNE 9 Saturday Annual Neighborhood Garage Sale JUNE 16 Saturday Spring Clean-Up April JUNE 30 Saturday Fireworks October JULY 7 Friday trash pickup moved to Saturday Su Mo Tu We Th Fri Sat Sun Mo Tu We Th Fri Sat SEPTEMBER 3 Monday Labor Day Holiday NO trash 1 2 3 4 5 6 pickup moved to Tuesday, Sept 4and Saturday Sept 8. 1 2 3 4 5 6 7 OCTOBER 29 Summer Trash plan ends 7 8 9 10 11 12 13 NOVEMBER 22 Thanksgiving, Friday Trash Pick-Up 8 9 10 11 12 13 14 14 15 16 17 18 19 20 moved to Saturday November 24 with Last Yard Waste 15 16 17 18 19 20 21 21 22 23 24 25 26 27 Pickup for the year. 22 23 24 25 26 27 28 NOVEMBER 24 Saturday Last Day Yard Waste pick-up 28 29 30 31 29 30 DEC 25 Christmas falls on a Tuesday, trash pickup Moved to Saturday Dec 29. May November Su Mo Tue We Th Fri Sat Su Mo Tu We Th Fri Sat 1 2 3 1 2 3 4 5 KEY CODE 4 5 6 7 8 9 10 = Holiday, Pick-up Moved to Next Day 6 7 8 9 10 11 12 = Recycling every other Tuesday 13 14 15 16 17 18 19 11 12 13 14 15 16 17 = Christmas Tree Pick-up 20 21 22 23 24 25 26 18 19 20 21 22 23 24 = Summer Trash Begins 2827 28 29 30 31 25 26 27 28 29 30 = Summer Trash Ends June December = Yard Waste / Compost Begins Su Mo Tu We Th Fri Sat Su Mo Tue We Thu Fri Sat = Yard Waste / Compost Ends 1 2 1 = Spring Clean-up 3 4 5 6 7 8 9 2 3 4 5 6 7 8 = Annual LCPOA Meeting 9 10 11 12 13 14 15 10 11 12 13 14 15 16 = Garage Sale 16 17 18 19 20 21 22 = Fireworks 17 18 19 20 21 22 23 23 24 25 26 27 28 29 24 25 26 27 28 29 30 30 31 = Fishing Tournaments 2018 TRASH SERVICE BULLETIN TRASH SERVICE WITH L.C.P.O.A. (517) 592-2361 / GRANGER, 2600 LANSING AVENUE, JACKSON, MI 49202 (517) 372-2800 *ALL COMPLAINTS and/or COMMENTS MUST GO DIRECTLY TO THE LCPOA OFFICE.* *PLEASE HAVE ANYTHING GRANGER PICKS UP CURBSIDE BY 5 AM THE DAY OF PICKUP OR THE NIGHT BEFORE* Lake Columbian POA Trash Services include… 1 Twice a week Trash Pick-Up: Monday & Friday, See Calendar & Info on reverse side (put out night before) 2) Christmas Tree Pick-Up: Saturday, January 20 (put out night before) 3) Voluntary Recycling Pick-Up: Every Other Tuesday, See Calendar on reverse side (put out night before) 4) Yard Waste Pick-Up: Saturday, April 7 — November 24 (put out night before) 5) Spring Clean Up: Saturday, June 16 (put items out night before)
*Please DO NOT put live Ammunition out for Granger to pick-up. It is dangerous. Please call the Police for your safest disposal procedures.
Your RECYCLING COLLECTION is referred to as “single-stream” or “comingled” recycling. This means that all recyclables go into your recycling tub together and do not need to be sorted. Materials are sorted at a single-stream sorting facility after collection.
MIXED PAPER: Place newspaper, magazines, direct “junk” mail, first class mail, other printing and writing papers, phone books and envelopes loose in tub. NOT ACCEPTED: plastic bags, string, twine, stickers, coins or plastic stuck on papers TIN CANS & ALUMINUM: Rinse clean and flatten. NOT ACCEPTED: paint cans, appliances, hangers, fencing, scrap metal, aerosol cans or containers with food residue BOXBOARD: Boxboard includes items like tissue boxes, cereal boxes and paper towel rolls. Break down and remove any contaminants (food, plastic or foil packaging). NOT ACCEPTED: plastic, Styrofoam, wax- or foil-coated boxes, refrigerator or freezer boxes, including 6-, 12- or 24-pack beverage cases CORRUGATED CARDBOARD: Break down, remove any contaminants (Styrofoam, wood or food) and stack cardboard beside or under tub. NOT ACCEPTED: shiny cardboard, wax-coated boxes, 6-, 12- or 24-pack beverage cases PLASTIC BOTTLES & JUGS: Household items with #1-#7 accepted, including bottles and jugs with narrow, threaded neck; plastic tubs (margarine, sour cream, etc.); microwave trays; and yogurt containers. NOT ACCEPTED: plastic bags, paper- or wax-coated milk or juice cartons, Styrofoam containers/packaging, syringes, garden hoses/rubber, furniture, pools, toys, buckets, barrels, free-flowing liquids FOOD & BEVERAGE GLASS*: Accepted items include clear and glass jars and bottles. Rinse clean and remove lids and metal rings. Metal lids may be placed in the tub, but must be removed from the jar or bottle. Labels may be left on containers. GLASS NOT ACCEPTED: Window panes, light bulbs, Pyrex, plate glass or automobile glass
*Although we accept glass in street-side collections in your area, due to potential injury to associates during the collection and sorting process, we would prefer that glass be recycled at one of our drop-off centers. If you miss the every-other Tuesday Recycling Pick-up for any reason, you can drop off your recycling at: Granger’s Jackson office, 2600 Lansing Ave., Jackson, MI 49202 24/7 for no fee Here is a link to the Granger Website where you can get more info: http://www.grangernet.com/
YARD WASTE: Must be in biodegradable 30 gallon yard waste bags or loose in containers clearly labeled “Yard Waste or Compost”. ACCEPTED ITEMS: Weeds, Grass, Leaves, Garden Debris, Walnuts, Pinecones, Twigs and Branches. Brush and tree trimmings should be no longer than 4' and less than 2" in diameter. Tie with string or twine into 12" bundles.
SPRING CLEAN UP: Loose items must be in containers, bagged, bundled or boxed ACCEPTED ITEMS: Furniture, Wood, Metal Scrapes, Mattress, Box Springs, Rolls of Carpet, Water Softeners, Appliances, Auto Batteries, Furnace Parts, Construction material, Paint (must be solidified by kitty litter) Fencing, Auto Parts, Misc. Junk EXCLUDED ITEMS: Stones, Cement, Bricks, Tires, Compost, Large Machinery, Demolition Material, Automobiles, Hazardous Waste, House Batteries, Motor Oil, Misc. Chemicals, Ammunition.
SPECIAL SERVICE Pick-ups: Curbside pick-up for bulky items offered on Monday, Thursday or Fridays at an additional cost per item upon request and prepaid payment of check or cash. Call LCPOA office for details. ACCEPTED ITEMS: Appliances (Freon needs to be removed from any appliance they pick up), Furniture, Heavy Yard Equipment, Jet Ski, Snowmobile, Small Trailer, Paddle Boat, Water Softeners, Furnace. Any other items in question call the LCPOA office to check if item is accepted. Tires are accepted at $8 each & they need to be cut in half.
CURBY CARTS: Are optional and may be ordered through GRANGER. Cost is $36.00 per year, per household. Call Granger to make arrangements at 517-372-2800 and ask for a Customer Service Representative.