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Home Owners Association Presentation Kurt Kuebler, CCM Partner, KOPPLIN & KUEBLER J. Adrian Morris GM/COO, Berkeley Hall Bob Salmore, CPA Director of Private Clubs Services, McGladrey Terra Waldron, CCM, CCE Vice President, The Desert Highlands Association 1

Critical Elements of Being a Home Owners Association Bob Salmore, CPA Director, Private Clubs Services McGladrey 2

Topics for Discussion Define what type of club you are Compare and contrast Financial reporting issues 3

Define what type of club you are Traditional Stand Alone Social Club Membership by invitation only Probably no refundable equity USFRC/SFAS 117/Non-Profit Guide 990 or 1120 Large Scale Association Bundled community single purpose entity Common Interest Realty Association (CIRA) USFRC/CIRA Guide 1120 Implicit mandatory membership design Single board Potential sales and property tax benefits Members = homeowners Residential Country Club Inside the gates Separate club and HOA Non-resident memberships Inherit many shortcomings from developer USFRC/SFAS 117/Non-Profit Guide 990 or 1120 Likely to have refundable equity Real estate considerations influential Club / community / lifestyle / property value Mandatory Membership Residential Club Separate club and HOA Membership is mandatory in both club & HOA USFRC/SFAS 117/Non-Profit Guide 990 or 1120 Recognizes benefit of homeowners supporting the club May have a common board Conversion to this structure was a trend Legal challenges do exist

Please accept my resignation. I don t care to belong to any club that will have me as a member. Residents vs.. Members

Remember these Common Themes Incorporated as a corporation Not-for-Profit Social clubs should be organized for pleasure, recreation, and other similar non-profit purposes and all activities should be for these purposes Personal contact, commingling, and fellowship must exist among members Members bound together by a common objective directed toward pleasure, recreation, and other non-profit purposes Preserve and enhance property values while enjoying the club life 6

Remember these Common Themes Maintain the community as attractive and affordable Membership joining fees are critical for reinvestment for capital assets Golf courses are the most visible assets (beautification ranks #1) Capital planning for amenity maintenance and improvement is critical Strategic planning becomes more critical along with member communications 7

Remember these Common Themes Operating revenues tend to become inelastic Membership level eventually peaks and becomes static Demographic changes cause step-downs in membership categories and decreased utilization of the facilities over time Can only raise prices and fees so high Many costs to operate are essentially fixed Standards of Maintenance and Minimum Service Levels Pressure is placed on dues to make up the difference 8

Conceptual Issues Bundled Community Not-for-profit but not tax-exempt Governed by a board of directors Residence = membership in the club and access to all the amenities Residents are subject to all assessments (HOA fees) Few membership categories (often only one) Assessments are shared by the members Community is usually larger (more members) than a typical private equity golf club Operating costs spread over a greater number of unit owners Often lower overall costs per resident/member State requirements can be complex and stringent Private Club Not-for-profit but are usually federally tax-exempt Governance also traditionally by a Board of Directors or Governors, Often multiple membership categories Dues vs. assessments (possible sales tax issues) Prior to the real estate collapse, a growing trend was conversion by private clubs to mandatory membership. 9

Membership Issues Bundled Community As title to the property is transferred, the owner becomes a club member. Prior to turnover the developer is likely to advertise heavily and subsidize costs in order to attract buyers. Joining fees often substantially less than private club initiation fees Once fully developed, the membership remains constant. May have to absorb the cost of nonpaying owners. CIRA has ability to lien a residence. Average age of membership? Private Club Membership by invitation. Often a sizable initiation fee, which may or may not be refundable upon resignation. Membership retention a critical issue. Multiple membership from which to choose. Fewer members and more exclusivity More exclusivity means increased cost per member. Average age of membership? Greater prestige? 10

Capital Planning Bundled Community Common property maintenance a major issue Clearly defined in the governing documents Common areas maintenance costs can include roadways, utilities, landscaping, fencing, and security State statutes may require a certain level of reserve funding (reserve fund assessments) Reserve study engineering reports Dealing with sub-associations a challenge Private Club Capital budgets only deal with club facilities May decide to use only funds derived from new members joining fee payments Funding depreciation considerations Capital dues or special assessment funding Long-range planning committee guesstimates 11

Board Governance Bundled Community Typical Board consists of a representative from each neighborhood or Association within the community, elected by that specific neighborhood or Association. Typically all meetings of the Board must be posted in advance, and are open to all community members. Members attending the meeting must be given an opportunity to speak. Know your state laws and covenants Private Club Members of the Board of Directors are generally elected from the entire membership, often from a slate of candidates selected by a Nominating Committee. In a private club, the elected Board members generally meet behind closed doors. Less state statutory regulation over governance 990 Governance requirements 12

Key Success Factors for Leading a Club Community Property Terra S. H. Waldron, CCM, CCE Vice President/General Manager The Desert Highlands Association 13

It is important that a General Manager/COO balance his/her time between community and club issues. 14

A large part of the community s success is getting out in front of issues before they become problems. 15

What components does an H.O.A. require for success in a private club community? What is the general manager s role for maintaining a successful community? 16

Community Governance Organizational Governance Structure Community s Governing Documents: o State H.O.A. laws o Community CC&Rs o Community Bylaws o Board Policy Manual o Community Rules of Conduct o The Community s Design Review Guidelines Staff who can assist with research governing documents, minutes and/or decisions made over the years Board Actions Affect the Business of the Association 17

Legal Aspects of an H.O.A. Communication with the Association s Attorney Real Estate Issues Covenants Issues fair, firm, rules; the tranquility of the community depends upon it 18

Security and Safety First 24 Hour Security Security Breaches o Police Presentation o ADT Informational Presentation First Aid & CPR Training for First Responders (Staff at Many Levels) Fitness Center Life Saved Insurance Provider will Conduct a Safety Audit Active Relationships with Local Municipalities (i.e. Police & Fire Departments) Response Time Increased

Is Everything Under Control? Credentialed and Well-informed Financial Controller/CFO Private Club and HOA Component Separate Budget Controls for Club/Community 20

Marketing Membership Director Real Estate Expertise o inventory, market trends, area brokers Marketing Expertise o branding, collaterals, internet, social media Membership Expertise o prospect inquiries, club comparisons, amenity tours 21

Community Property Design Review Guidelines Building Envelopes Draining Issues Competent Design Review and Residential Services Manager with Design Background 22

Design Review Design Guidelines Updated as Required Example - Rules may need to change when vehicles require parking outside a garage for an extended period of time during a remodel so that members may use their garage for personal items, remodeling supplies/equipment. 23

Residential Services Weekly home inspections Driving cars while members are away Watering Plants Flipping mattresses Assembling patio furniture Working with outside vendors for water leaks, repairs, etc. Car washing services twice weekly Etc. 24

The Community Difference You are herding human life. The mentality is different with a community because of individual home ownership. Everything becomes so personal that it s different than a free-standing country club. And yes, there will be covenants violations. 25

HOA Communications Monthly Newsletter Mailings Weekly Email Blasts Emergency Email Blasts Special Mailings Rotating photo screens Postings in Strategic Locations i.e. locker rooms, the clubhouse, the racquet club, bathrooms and member mailboxes 26

The Extras Developing a unique HOA community means thinking outside the box and providing extras that speak to desire to care for the community. Bringing local programs/services to the people can include such things as art mentoring presentations from the local museum, new healthcare services to an aging membership, etc. 27

Keys to Success For Private Club HOA s And their Leadership In the Current Environment J. Adrian Morris General Manager and Chief Operating Officer Berkeley Hall Club 28

Berkeley Hall Club An Overview 1,100 acre property in SC Lowcountry 2 Tom Fazio golf courses 36-acre Learning & Practice facilities (Top 10 in the United States by Golf Digest) Spa & Fitness Center Indoor and Outdoor Pools 6 Har-Tru clay tennis courts 7 Dining Venues Riverpark kayaks, boats, dock access 26 Four bedroom golf cottages Concierge Services on-site

Berkeley Hall Structure 770 Members 554 Property Owner Members 216 Non-Property Owner Members Member owned since 2006 (developer handover) Mandatory Membership residential club

Keys to Success for Club in Current Environment Board must think like a developer with real estate and membership sales Create vision and direction for club Allow management team to carry out vision and run the operation. Balance the member experience and maintain fiscal responsibility Develop brand locally and nationally Financial management 10-year model

Keys to Success in HOA leadership Realize that it is more than just a club membership Know what is going on in all areas Make GM the Club s face to the outside world and be positive Be accessible to all the Membership Manage by walking around Always support the Board Always Attend all committee meetings, including ARB Responsible and Accountable All communications and presentations on operations should be done by the General Manager The Team

The Club s greatest asset the Right Team Strong enough to run own department Commitment Pride Inclusion Low Turnover (75% have 5 years or more service)

Greatest Challenge Moving Forward Maintain a first-class member experience and assets which support property values, while keeping the annual dues charges at an acceptable and competitive level.

Backing the Right Horse Small marketing decisions can sometimes have surprisingly successful returns.

Berkeley Hall Club Tour Pro & Resident Kyle Stanley, Winner, 2012 Phoenix Open

Round Table Discussions How do you continue to improve and address transparency with your board and your member residents? How do you deal with the fact that members are around 24x7? They can t help but continually evaluate it s part of their daily lives.

Round Table Discussions When do you call or meet with the member instead of write a letter to document? What is the balance in handling a grievance/issue? How do you build consensus for reinvestment or significant improvement projects when your member/residents don t have the same primary interest for being part of the club community?