Notice:
The Timberline Special Service District State Charter allows for the assessment of Timberline property owners in order to provide the necessary resources for the TSSD to maintain the roadways in the neighborhood. It has come to our attention from Summit County that increasing the assessment for road maintenance needs to follow Utah law.
It is important to note that the Timberline, as an association, is governed by the regulations outlined in Title 57 of the Utah Code. Similarly, the Timberline Special Service District is under the jurisdiction of Summit County and the State of Utah. As such, the TSSD is required to comply with all applicable laws and regulations in Section 17B-1-307 of the Utah Code requires that assessments for certain types of special service districts be made in accordance with a uniform rate or formula that is based on the benefits received by each property owner. The law in Utah that governs uniform assessments forspecial service district or homeowner associations (HOAs) can be found in Chapter 6 of Title 57 of the Utah Code. Specifically, the section that pertains to uniform assessments in Section 57-8-3.1.
Overall, Sections 57-8-3.1 and 17B-1-307 of the Utah Code play an important role in ensuring that Special Service Districts or HOAs in Utah assess and collect fees from their members in a fair and consistent manner.
For the 2024 TSSD budget and subsequent years until a new resolution is passed, the Board approved a uniform annual rate per lot if paid by February 1st as the source of revenue for the 116 members of the Timberline community. After March 1st, there is an 8% penalty added. We appreciate your concern and want to assure you that we are committed to adhering to all legal requirements related to the assessment and collection of fees for road maintenance within the Timberline community.
Timberline Special Service District
Profit & Loss Budget vs. Actual Comparison
Ending Date December 31, 2025 and 2026 Budget
Budget Approved December 17, 2025
P&L Statement — 2025 Actual, Variance %, 2025 Budget, 2026 Budget
| Account / Line Item |
2025 Actual Jan-Dec |
Variance % |
2025 Budget |
2026 Budget |
| Income |
| Credit Card Proc Reimb |
1,107.34 |
|
|
0.00 |
| Credit Card Proc Fees |
-690.21 |
|
|
0.00 |
| Past Due Interest Income |
1,366.38 |
|
|
0.00 |
| SC Assignment |
0.00 |
|
|
4,046.38 |
| Revenue-Resident |
135,440.20 |
97% |
139,199.00 |
133,953.62 |
| Total Revenue |
135,440.20 |
99% |
139,199.00 |
133,953.62 |
| Revenue-Uncollectible |
0.00 |
0% |
-5,280.00 |
|
| Revenue-Interest Income |
134.61 |
|
|
0.00 |
| Total Income |
137,358.32 |
103% |
133,919.00 |
138,000.00 |
| Expense |
| Payroll-Winter-Labor |
3,417.50 |
16% |
21,825.00 |
23,025.00 |
| Payroll Winter - Other |
15,018.00 |
|
0.00 |
0.00 |
| Total Payroll Winter |
18,435.50 |
84% |
21,825.00 |
23,025.00 |
| Payroll-Summer Labor |
2,462.50 |
27% |
9,000.00 |
8,560.00 |
| Payroll-Summer - Other |
3,037.50 |
|
0.00 |
|
| Total Payroll-Summer |
5,500.00 |
18% |
9,000.00 |
8,560.00 |
| Mileage Reimbursement |
0.00 |
0 |
200.00 |
200.00 |
| FICA Exp |
1,824.72 |
77% |
2,358.00 |
2,417.00 |
| State Unemployment Exp |
47.70 |
11% |
432.00 |
442.00 |
| Total Payroll Tax Expenses |
1,872.42 |
67% |
2,790.00 |
2,859.00 |
| Worker Compensation |
585.00 |
53% |
1,114.00 |
1,143.00 |
| Total PAYROLL |
26,392.92 |
76% |
34,929.00 |
35,787.00 |
| Truck Rental |
0.00 |
500.00 |
-100.00% |
|
| Depreciation Expense |
21,563.35 |
|
|
|
| Insurance Expense |
3,892.40 |
87% |
4,486.00 |
4,486.00 |
| Garage Rental |
1,200.00 |
100.00% |
1,200.00 |
1,200.00 |
| Property Rental Expense |
3,865.27 |
34% |
11,206.00 |
8,500.00 |
| Total FIXED EXPENSE |
30,521.02 |
175% |
17,392.00 |
14,186.00 |
| Online Workspace |
163.80 |
|
|
516.00 |
| License Expense |
158.00 |
|
|
140.00 |
| Dues & Subscriptions |
446.00 |
|
|
450.00 |
| Accounting Services |
6,434.35 |
124% |
5,200.00 |
6,000.00 |
| Professional Services |
2,372.50 |
|
|
4,800.00 |
| Meeting Teams |
0.00 |
0% |
168.00 |
|
| Utilities |
171.84 |
72% |
239.00 |
240.00 |
| Bank Service Charges |
187.26 |
390% |
48.00 |
204.00 |
| Text Messaging Service |
214.50 |
42% |
516.00 |
|
| Website Host Fees |
1,506.57 |
942% |
160.00 |
2,592.00 |
| Total SERVICES AND FEES |
11,654.82 |
184% |
6,331.00 |
14,942.00 |
| Office Supplies |
0.00 |
0% |
505.00 |
|
| Postage/PO Box |
226.00 |
|
|
240.00 |
| Total OFFICE |
226.00 |
45% |
505.00 |
240.00 |
| Entrance (Kiosk) Beautification |
1,605.47 |
|
|
108.00 |
| Total ELECTIVE |
1,605.47 |
|
|
|
| Equipment |
0.00 |
|
|
|
| Road Manager |
2,800.00 |
23% |
12,384.00 |
2,000.00 |
| Contracted Services |
25,799.18 |
86% |
30,000.00 |
12,500.00 |
| Total ROAD IMPROVEMENT |
28,599.18 |
42,384.00 |
67% |
14,500.00 |
| Tools & Equipment |
0.00 |
0% |
1,000.00 |
6,000.00 |
| Equipment Rental |
360.00 |
|
|
2,000.00 |
| Signage Replacement |
45.31 |
2% |
2,500.00 |
5,000.00 |
| Road Abrasives |
970.49 |
270% |
360.00 |
1,450.00 |
| Material Purchased |
576.56 |
29% |
2,000.00 |
4,314.00 |
| Total ROAD REPAIR AND MAINTENANCE |
1,952.36 |
33% |
5,860.00 |
18,764.00 |
| Maintenance (Tent) |
0.00 |
0% |
250.00 |
250.00 |
| Repair (Tent) |
0.00 |
0% |
200.00 |
200.00 |
| Total TENT |
0.00 |
0% |
450.00 |
450.00 |
| Interest Loan Payment (Skid Steer) |
2,290.70 |
13% |
18,000.00 |
18,000.00 |
| Maintenance (Skid Steer) |
149.91 |
15% |
1,000.00 |
500.00 |
| Repair (Skid Steer) |
0.00 |
0% |
250.00 |
1,000.00 |
| Parts (Skid Steer) |
101.44 |
|
|
|
| Fuel (Skid Steer) |
1,355.93 |
41% |
3,300.00 |
2,400.00 |
| Total SKID STEER |
3,897.98 |
17% |
22,550.00 |
21,900.00 |
| Maintenance (Spreader) |
0.00 |
0% |
250.00 |
250.00 |
| Repair (Spreader) |
0.00 |
0% |
400.00 |
250.00 |
| Fuel (Spreader) |
46.58 |
30% |
157.00 |
183.00 |
| Parts (Spreader) |
0.00 |
|
|
|
| Total SPREADER (PLOW TRUCK) |
46.58 |
6% |
807.00 |
683.00 |
| Maintenance (Big Blue) |
28.29 |
1% |
2,400.00 |
500.00 |
| Repair (Big Blue) |
13,583.00 |
522% |
2,600.00 |
11,000.00 |
| Fuel/Gas/Diesel (Big Blue) |
1,099.60 |
30% |
3,700.00 |
4,940.00 |
| Total BIG BLUE |
14,710.89 |
169% |
8,700.00 |
16,440.00 |
| Total EQUIPMENT OPERATING COST |
18,655.45 |
57% |
32,507.00 |
39,473.00 |
| Total Expense |
119,607.22 |
85% |
139,908.00 |
138,000.00 |
| Total Income |
17751.10 |
-296% |
(5989.00) |
0 |
CASH ACCOUNTS |
| Checking-Zions Bank 2731 |
60,456.28 |
|
|
|
| Savings-Zions-3215 |
36,079.77 |
|
|
|
| Savings-Zions-3207 (Equipment) |
27,621.69 |
|
|
|
Phone tip: swipe left/right to view all columns. The structure is screen-reader friendly.
2026 TSSD P&L vs Budget Accessible-approved v2.pdf
