Financial Statement Apr 2026
This file is the March 2026 statement, not April’s.
- All 20 of its 20 pages are word-for-word identical to the file titled Financial Statement Mar 2026.
- Its cover reads “March 2026”.
Findings
Each monthly statement reports the prior month next to the current one. Comparing them, and comparing each statement with the one before it, turns up places where the paper trail does not line up. This page lists them. It says what the pages show and does not say why: the statements alone cannot. Every figure links to the page it is printed on.
Two files that are not what they are labeled
Community Manual 3rd Supplement Holiday Lights
This file is a one-page attachment, not the recorded Third Supplement.
- It is word-for-word the same single page as the Holiday Lights Policy (Attachment 13).
- The other supplements in this archive run 15 pages, 18 pages, 31 pages.
- The Management Certificate lists the Third Supplement as a recorded document (Document No. 202206019196).
- Documents footed “Third Supplement to Community Manual”: Fireworks Policy, Holiday Lights Policy, and this one.
Open this fileOpen Holiday Lights PolicyAmended and Restated Management Certificate, page 5
These are checked by comparing the files' text, not assumed. If the association posts a corrected file and the site is rebuilt, the warning goes away by itself.
Which statements can be checked
Of the 19 months from Jan 2025 to Jul 2026, 10 statements have a readable text layer and were checked figure by figure. 4 are scans, 1 file is the wrong month, and 4 months have no statement in the archive. A scan can only be read by OCR, and OCR is not exact to the cent, so no finding on this page rests on one.
- Jan 2025Read and checked
- Feb 2025Read and checked
- Mar 2025Not in the archive
- Apr 2025Not in the archive
- May 2025Scan: figures not checked
- Jun 2025Not in the archive
- Jul 2025Not in the archive
- Aug 2025Scan: figures not checked
- Sep 2025Read and checked
- Oct 2025Read and checked
- Nov 2025Read and checked
- Dec 2025Read and checked
- Jan 2026Read and checked
- Feb 2026Scan: figures not checked
- Mar 2026Scan: figures not checked
- Apr 2026Wrong file: this is March
- May 2026Read and checked
- Jun 2026Read and checked
- Jul 2026Read and checked
Figures that changed after they were reported
A statement prints last month's balance beside this month's. In 10 places the prior-month figure is not the figure the previous statement reported for that month. Most are small. The January 2026 statement has the most of them (7), including the 2023 amenity center loan; that account's story is on the loans page.
| Reported in | Account | First reported | Shown later | Difference |
|---|---|---|---|---|
| Sep 2025 | 1001 Cash - OP AAB | $580,235.64 | $580,538.08 | +$302.44 |
| Dec 2025 | 1001 Cash - OP AAB | $559,490.93 | $556,153.08 | −$3,337.85 |
| Dec 2025 | 100301 Cash - CE CKG AAB | $113,126.96 | $116,801.90 | +$3,674.94 |
| Dec 2025 | 127 Amenity Center | $8,411,242.15 | $8,408,634.71 | −$2,607.44 |
| Dec 2025 | 133 Prepaid Insurance | $8,304.70 | $8,289.70 | −$15.00 |
| Dec 2025 | 210 Accrued Expense | $54,041.66 | $57,715.12 | +$3,673.46 |
| Dec 2025 | 211 Accounts Payable | $8,093.02 | $117,145.18 | +$109,052.16 |
| Dec 2025 | 21703 Dvlpr Ln 2023 Amenity Center | $2,119,522.23 | $2,067,532.41 | −$51,989.82 |
| May 2026 | 1001 Cash - OP AAB | $252,331.15 | $253,126.00 | +$794.85 |
| Jun 2026 | 210 Accrued Expense | $20,527.30 | $25,087.60 | +$4,560.30 |
“First reported” is in the month's own statement; “Shown later” is the prior-month column in the next statement, which links to it. Only statements from consecutive months are compared.
Accounts that stopped appearing
These accounts had a balance in one statement and are not listed at all in the next. Most are small. Bad Debt Expense is the largest; a line with that name still appears in the later statement, so it may have been renumbered rather than dropped, which the statements do not say.
| Last seen | Account | Last figure | Name in next statement? |
|---|---|---|---|
| Dec 2025 | 423 Bad Debt Expense | $10,168.31 | Yes, under another line |
| Dec 2025 | 57907 Dvlpr Loan 2018 Accrued Interest | $632.66 | No |
| Dec 2025 | 57908 Dvlpr Ln 2019 Accrued Interest | $487.29 | No |
| Dec 2025 | 57909 Dvlpr Ln 2021 Accrued Interest | $1,473.21 | No |
| Dec 2025 | 57910 Dvlpr Ln 2022 Accrued Interest | $1,155.33 | No |
| Dec 2025 | 57914 Dvlpr Ln 2023 Accrued Interest | $2,954.34 | No |
| Dec 2025 | 57915 Dvlpr Ln 2022 Accrued Interest | $1,431.98 | No |
| Dec 2025 | 57916 (no name printed) | $2,821.75 | No |
| Dec 2025 | 651 HVAC Repairs | $8,129.58 | No |
| Dec 2025 | 66306 Recreation & Playground Maintenance | $100.53 | No |
| Dec 2025 | 706 Fitness Expenses | $143.71 | No |
| Jun 2026 | 457 Key Revenue | $40.00 | No |
Pages where a figure is cut off
On these pages of the November 2025 statement the table runs off the right edge of the page, so the last column is cut off part-way through a number. Whatever sits beyond the edge is not in the file.
- Nov 2025, page 15: the text ends “
2,188.33 (2,343.72) (31,253.”. - Nov 2025, page 19: the text ends “
4 10,998.16 (89,214.53) (9,549.”.
How these were found
The tables come from the text embedded in each statement PDF, not from OCR. Every figure above was checked to appear on the page it links to, and the whole list agrees with the checks recorded in exceptions.csv. The full set of balance sheets is in balance_sheet_by_month.csv. A statement that is a scan, missing or mislabeled cannot be checked this way; asking the association for a text copy is the fix.