News

Is Depreciation Expense a Real Cost and a Real Expense?

By Bill Wethe
Finance Advisory Committee Chair

Is Depreciation Expense a Real Cost and a Real Expense?

Answer

Yes, it is!! For more information, please continue reading. Caution – reading this article may put you to sleep.

Background information – Fund Accounting

The Association is a statutory homeowner’s association organized as a non-profit mutual benefit corporation for purposes of maintaining and preserving common property within the residential development consisting of 3,450 residential units.

The Association’s governing documents provide certain guidelines for governing its financial activities. To ensure observance of limitations and restrictions on the use of financial resources, the Association maintains its accounts using fund accounting in accordance with Generally Accepted Accounting Principles (GAAP). Financial resources of the Association are classified for accounting and financial reporting purposes in the following funds established according to their nature and purpose:

  • Operating Fund – This fund is used to accumulate financial resources and to account for the financial resources available for the general operations, the chartered clubs, and for the property and equipment (i.e., there are three “sub-components” of this fund). General operations include the operation, maintenance, repair, property protection, and management of the common areas owned by the Association. This fund is also used to account for the financial resources utilized for the creation of new (i.e., not a replacement) real and personal property additions in the common area. The property and equipment sub-component of this fund is to account for the personal property placed in service in the common area. The personal property includes fitness equipment, golf course maintenance equipment, and furniture and equipment in the clubhouses and management offices.
  • Replacement Fund – This fund is used to accumulate financial resources and to account for the financial resources available for future replacements of real and personal property owned by the Association. These items are referred to as common area components.

Accounting for common area property in accordance with GAAP

Real property and common areas acquired from the developer and improvements and additions to the real property owned by the Association (such as new pickle ball courts) are not recognized as assets in the balance sheet of the Association in conformity with GAAP and industry standards. The financial resources expended to create improvements and additions to the real property owned by the Association are recognized as an expense of the Operating Fund at the time the expenditure is incurred. These items appear as a common area improvement expense in the statement of revenues and expenses of the Operating Fund.

Expenditures for replacements of common area real property components are accounted for as an expense of the Replacement Fund at the time the expenditure is incurred. These items appear as a replacement fund expense in the statement of revenues and expenses of the Replacement Fund.

Expenditures for replacements of common area personal property components are not recorded as an expense in the statement of revenues and expenses of the Operating Fund nor in the statement of revenues and expenses of the Replacement Fund at the time expenditure is incurred. The cash expenditure is recorded as an addition to Property and Equipment in the balance sheet of the Operating Fund of the Association. So, how does the Association and its members recognize the cost or expense of this cash expenditure?? Please read on.

Background information – Recording Expenses

As you know, assessment income paid by members of the Association, and collected by the Association includes monthly amounts allocable to the Operating Fund and the Replacement Fund. The assessment income is recognized as revenue in the statement of revenues and expenses of the respective funds.

The common area personal property components are recorded as an asset in Property and Equipment in the balance sheet of the Operating Fund at the time the expenditure is incurred and are stated at cost. Unlike replacement of common area real property components, the expense for personal property cash expenditures is not recognized until future periods (i.e., after the cash expenditure). The personal property assets are depreciated using the straight-line method over the estimated useful lives of the various classes of assets. Depreciation expense is computed over the following estimated useful lives:

  • Vehicles, carts and equipment: 4 to 10 years
  • Furniture and office equipment: 5 to 7 years

So, the “expense”, the depreciation expense, for the total cost of the common area personal property components is recognized over a period of years in the statement of revenues and expenses of the Operating Fund as opposed to at the time of the expenditure of funds by the Replacement Fund. Depreciation expense of common area personal property is a real cost, a real expense. It is recognized over the estimated useful life of the asset acquired vs. at the time of the expenditure.

The Replacement Fund provides the cash accumulated for these common area personal property expenditures to the Operating Fund which then uses the cash owned by the Association to pay the third-party vendors. The cash transferred from the Replacement Fund to the Operating Fund appears as an inter-fund transfer in the statements of Fund Balance (i.e., it is not recognized as an expense at time of transfer; it is a transfer of cash between funds owned by the Association).

You may ask why a difference in accounting and financial reporting for Replacement Fund expenditures. Expenditures for both real and personal property component replacements have future value to the Association. Why does the Association recognize an expense for the replacement of a common area real property component at the time of the expenditure but does not do the same for the replacement of a common area personal property component? The industry standard and GAAP answer is - common area real property components cannot be sold by the Association at any time; common area personal property components can be sold, exchanged or traded in by the Association at any time (subject to Board approval). As a result, the cost of the common area personal property components is recognized as an expense in the Operating Fund over the estimated useful live of the component versus at the time the expenditure is incurred.

Additional FAC Members: Larry Anderson, John Deshaw, Steve Proia, Carey Thompson, Bob Giovannettone and Bill Ferstenfeld.

Contact the author at finance@scshca.com.

October 2019 Board Meeting Video Now Available

To see more videos, visit our Videos page by clicking here.

Podcast Episode 167: Mark Tadros, Date Harvest Festival

This week Bob interviews Mark Tadros. Mark is the co-founder of our newest festival, the “California Date Harvest Festival.” Tune in to learn why a date specific festival is needed and what a fun time for all generations it will be.

Podcast: Play in new window | Download

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If you are interested in purchasing tickets, contact Bob Firring at (310) 601-6401.

Do you have an idea for a podcast episode? Contact Bob Firring at podcast@scshca.com.

This is an audio-only episode.

President’s Message: Fitness Class Sign up Procedure

Kim Fuller
President

Good afternoon residents,

Beginning November 1, we will be implementing a new procedure to sign up for fitness classes. First a brief history to explain the past and how we got to this point.

About 2.5 years ago, at the request of residents, more fitness classes were offered, but it was done on the expectation and condition that the program would not need additional subsidy. So, many classes were implemented, and financial projections were made to maintain the subsidy so that homeowners would not have an increase in the monthly assessments for the classes. This concept seemed reasonable because these classes were never part of the fitness budget, so to increase the cost of classes to all residents by increasing their monthly assessments did not seem fair.

Part of the projection at that time was a yearly, monthly, and day use fee for the classes. This was implemented and has been done for the last 2.5 years. As this program unfolded, we found the many residents that purchased the yearly or monthly passes enjoyed the benefit of taking two classes in a row. More participation seemed a positive outcome.

At that time residents could sign up for classes early, like one hour before the start time of the class. Some residents showed up early and did other things before taking the fitness class. The outcome of that process was many participants would sign up for two classes in a row, which initially did not seem negative, until it was realized that some people were not able to participate in the second class because there was not enough space, people from the first class took up the space for the second class so some people were not able to take any classes at all.

The process meant if someone wanted to take the second class, and be sure of getting a spot, they would need to come to the clubhouse a couple of hours early to sign up for that class, then go home and come back for the class. This process seemed a little inconvenient. The problem is the room is only so big and can handle only so many people in each class. Naturally, like many things, there are more popular times when more people want to participate.

An evaluation was done and decided that a priority should be given to those people that have not taken a class over the people that have already taken a class. We use this same philosophy for tennis and pickleball court reservations, you may not reserve two times in a row, which would mean new people would not be allowed to play. So, court reservations may only be one at a time giving new people the chance to play.

Given this outcome, beginning November 1, you may not take two classes in a row unless there is space available, thereby giving people that have not taken a class the priority over people already taking a class. This is done in remembering we all live together and need to share facilities and services so that the greatest number of people can be accommodated, in a given period of time, given the amount of space that is available. In this way if space is available at the start of the second class people from the first class will be able to participate, but it will give priority to the new people that have not yet participated.

New Fitness Class Procedures Effective November 1, 2019: 

  • 30-Minute Sign-in Procedure: Residents will be allowed to sign-up for a fitness class 30 minutes prior to the class starting. Late entries are not allowed. You may not take two classes in a row unless there is space available.
  • Stand-by List Procedure: If residents want to attend two classes in a row, they will be placed on a stand-by list at the time they sign up for the first class. After everyone else has had the opportunity to sign-up for the following class, and if the class hasn’t reached capacity, 5 minutes before the second class starts the people on the stand-by list will be allowed to attend in the order that they were placed on the stand-by list.

This new procedure will allow the greatest number of people the opportunity to attend the classes they desire in a finite period of time, with as little inconvenience as possible.

Fitness Rules:

  • Silence all cell phones prior to a class.
  • Wipe all mats down after use.
  • All classes are 45 minutes. Room must be cleared 10 minutes prior to the next class start time.
  • Refrain from use of perfume and cologne when participating in classes.
  • Respect and be courteous to others.

Let me know if you have questions.

Thank you,
Kim Fuller
President

President’s Message: Seal Coating and Crack Repair Update

Kim Fuller
President

Good afternoon residents,

Sun City Blvd. was seal coated with new material a couple of weeks ago along with new painted signs and striping. There were also some crack repairs done to some of the streets in phase 3. This work was overseen and inspected by an asphalt engineering company that the HOA hired to represent our interest to be sure the work was completed correctly and according to the specifications in the contract.

The asphalt engineer and the contractor went over the completed work and agreed that the seal coat work (the black paint on the street) was done well and installed according to specification, so that part of the work is complete.

The asphalt engineer and the contractor went over the striping and sign paint work and agreed that the striping was not installed to specification so the striping and signs painted on the road will be re-done.

The fluorescent reflection you see at night is because fluorescent beads are put down on the paint when it is wet. The paint itself is not fluorescent, but fluorescent beads are thrown onto the paint right after it is painted on the street. Part of the issue with the install was the engineer thinks the paint dried too fast causing the beads not to stick to the paint, which caused the current uneven look at night. The Engineer did state however that this process is never completely even, so we should not expect the lines and signs on the streets to have a uniform reflection at night, that will not happen. The issue with the install is it did not meet the tolerances for the specified work.

The crack repair work was inspected, and it was agreed by the contractor and our inspector that some of the crack repairs will need to be touched up, so some crack fill work will need to be finished.

Some questions and answers about the crack fill work from the Engineer:

  1. Does the material in a crack always fill to the top of the street? No, the material could be below the street level and still be a correct install. Caution is used to prevent too much material that overflows the top of the street which can then cause oozing and material movement. This can cause problems with material pick up by cars, and sometimes this can lead to material even filling up gutters.
  2. Should sand be placed on all crack material? Not necessarily. Sand is used to prevent cars from tracking the material in case the material is not quite dry. If the material is completely dry sand may not be used. Both installs are acceptable and follow specifications.
  3. Some crack fill material is shinny and some is not shinny. Does this mean it was installed incorrectly? No. If black sand is used it will dull the material’s finish color. If sand is not used the material will be shinny. Both installs are acceptable and follow specifications.

Let me know if you have further questions.

Thank you,
Kim Fuller
President

Finance Advisory Committee – November 2019

By Bill Wethe
Finance Advisory Committee Chair

Work Completed

Wow. September and October 2019 have been very busy months for the FAC and the FAC Subcommittee! Thanks to the members of both committees for their time, review, and discussion. The FAC continues its work with the Board as well as with DRM and Troon management on behalf of the Association including:

  • Review and recommend Board approval of the unaudited September 2019 financial statements of the Association including the:
    • financial statements prepared by DRM/Associa and Troon.
    • combining and combined financial statements included in the Treasurer’s report for the Association prepared by the Controller.
    • summary financial information on financial position and results of operations included in the Controller’s report to the Board.
    • condensed Association financial information to be published in The View.
  • Review of the variance analysis prepared by the Controller for the 2019 Operating Fund revenues and expenses to assess impact, if any, on the 2019 Forecast.
  • Review of variance analysis prepared by the Controller for the 2019 Replacement Fund expenses and interfund transfers to the Operating Fund to assess impact, if any, on the:
    • 2019 Replacement Fund annual cash flow forecast.
    • 2019 Replacement Fund investments.
    • 2020 Reserve Study.
  • Review of the 2019 Forecast (9+3) for the Operating Fund and Replacement Fund compared to the 2019 Budget and the 2019 Forecast (8+4) prepared by the Controller.
  • Regular meeting of FAC held on October 21, including meeting with the Investment Advisor for the Replacement Fund (Comerica Securities) to review portfolio performance for the nine months ended September 30 plus investment recommendations.
  • Preparation of the FAC monthly written report to the Board for its meeting on October 28.
  • Review of September 2019 bank statements, bank reconciliations, and Replacement Fund investment account statements.

Work in Process

The FAC has several initiatives in process including:

  • Reserve Study for 2020.
  • Budget for 2020.

On the 2020 Reserve Study:

  • The FAC and the FAC Subcommittee have reviewed the third and fourth drafts of the Reserve Study prepared by the Reserve Consultant and provided input and feedback on them.
  • The FAC Subcommittee updated the financial analysis for the draft Reserve Studies.

On the 2020 Budget:

  • The FAC has reviewed copies of the draft budgets prepared by DRM management and Troon management and provided input and feedback on them.
  • The FAC attended the Board budget review meeting held on October 23 and provided input during that meeting.

Further Information

Please review minutes of our monthly meetings and written reports to the Board included in Board meeting packages on the Association website.

Additional FAC Members: Larry Anderson, John Deshaw, Steve Proia, Carey Thompson, Bob Giovannettone, and Bill Ferstenfeld.
FAC Subcommittee Members on the Reserve Study and Replacement Fund: Chris Stevens, Don Salvatore, Steve Proia, Carey Thompson, and Bill Wethe, Chair.

Contact the author at finance@scshca.com.

President’s Report – November 2019

Kim Fuller
President

It has been two and a half years since I was elected to the Board, and the morning sunrise is still magnificent as the first light breaks across the horizon casting a red glow on the mountains. This paradise has so much to offer all of us. How can you not stop to look around, say hello to a neighbor, and realize . . . it’s perfect?

In this article, I wish I could report the outcome of all that is happening but, because this article is due 30 days before printing, I don’t have answers for you now on many things. The bulk cable program is still under negotiation, and hopefully by the time you read this we will have a final plan to present to you. If you have not signed up on the e-blast system, please consider doing so. It is the quickest way to get the most up-to-date information as it unfolds. You can up for the e-mail service at scshca.com/emailsignup or by contacting the HOA office.

The final 2020 budget meeting will have already concluded as you read this, and the Board will have voted for next year’s final budget at its October meeting. These are difficult times for financial planning given that the State has mandated minimum wage increases for the next three years. We will have to absorb these costs, which means monthly dues will increase above what we might have hoped. The Board is quite aware of these financial impacts and is working diligently to try to minimize them, but we need to maintain facilities for the benefit of all of us.

Part of the dues increase resulted from our new landscaping contract. The new contractor has more people onsite with increased supervision. The increase of $3.47 per month in our dues has already improved the appearance of the common areas as so many of you have reported.

November brings home many that have been gone for the hot summer months. To all who have been away enjoying other places, welcome back. You will see Sun City Boulevard has been recoated and new lines painted. Hopefully the Santa Rosa pool is done, or almost done, with new plaster. Now that pool cooling devices have been installed at the Santa Rosa pool, those that live in Shadow Hills year-round can enjoy cooler pool water if they desire.

Both golf courses should be about done with re-seeding of the fairways and open for play. I am always amazed at how fast the green grass comes back during this overseeding process and want to thank Troon and staff for a job well done. I have heard from many that the golf courses are in the best condition in years.

We have so many volunteers, working such long hours, to help all of us benefit. I want to thank all the committee members and the Board for taking that time, because as you look around this is a pretty great place to live.

A special thanks to all Veterans on Veterans Day, November 11. Since they have provided a special service we can never repay, please thank them all year long; one day is not enough for what they have done for us.

All in all, we have a lot to be thankful for. So don’t ever forget:  it doesn’t get any better than this!

Kim Fuller
President

Budget Session Video Now Available

Videos from previous budget sessions can be view by clicking here.

President’s Message: Bulk Cable Update

Kim Fuller
President

Good afternoon residents,

I have had some questions in the last two days about the Bulk Cable contract process that I thought needed explanation for everyone. It is true that at this point the Board has no new information to give you regarding the Bulk Cable contract agreement with either Spectrum or Frontier. We have listed our concerns which has been given to both companies.

The Board gave priority to negotiating with Spectrum first because Spectrum was selected by 77% to 23% over Frontier. It was also clear in the survey that 85% of residents want to do something. Once we contacted Spectrum and discussed the contract, it appeared to the Board this process could take some time given Spectrum’s comments in the meetings. It was Spectrum that felt this could take some time.

Given that the process was going to take some time the Board felt it prudent to also begin negotiating contract terms with Frontier, although this process did not begin for about 2 weeks after the negotiations began with Spectrum. The Board has concerns about the contract terms from both companies, so negotiations began with Frontier to minimize time in case a contract with Spectrum was not possible.

At this point we are negotiating with both companies because both companies have contract terms the Board feels need to be changed if we are to proceed. Most of the concerns for the Spectrum contract are the same concerns we have for the Frontier contract. I can’t tell you how this will end up, but the Board is quite aware of the preference of Spectrum over Frontier but is leaving all options open in the best interest of the HOA.

It could be possible that if we don’t reach an agreement with Spectrum, but we do reach an agreement with Frontier, a ballot vote will go out for Frontier. At that point if residents don’t want to proceed with Frontier, they will be able to vote ‘no’ on the ballot for Frontier. This way if residents want Spectrum, and only Spectrum, and nothing else it will become clear.

Hopefully this clarifies how we are proceeding and that both companies have contract issues, so we are trying to work with both companies as quickly as possible to reach a positive conclusion.

Let me know if you have further questions.

Thank you,
Kim Fuller
President

Fitness Video: Knee Health and Stretching

To see more videos by our fitness department, click here.

Bob Hope USO 6th Annual Spirit of Hope Gala

Thursday, November 7, 2019 • 5:00 - 9:00 pm
Agua Caliente Resort Casino Spa • Rancho Mirage

Help us impact 32,000 service members and military families annually in the Desert Area.

Bob Hope USO strengthens America’s military by keeping them connected to family, home and country throughout their service to the nation. Bob Hope USO Desert Area provides USO services and programming to more than 32,000 current members of the military and their families annually through volunteer support at our USO Center at the Palm Springs International Airport, in the community and 29 Palms MCAGCC Marine Base. Investing in Bob Hope USO is a chance for you to have an enduring and meaningful impact on our military’s strength and effectiveness—and on the lives of our courageous service men and women. Show our service members that they are in our hearts and minds and that we will never stop standing by them.

President’s Message: Bulk Cable Update

Kim Fuller
President

Good morning residents,

At this point the Board has no new information to give you regarding the Bulk Cable contract agreement with either Spectrum or Frontier. We have listed our concerns below, and we are still waiting for a response. Our last message from Spectrum is that they will need more time. We are in negotiations with Frontier and are discussing terms of a contract with our legal counsel, FAC representatives, and the Board to try and reach a conclusion that is satisfactory to all parties.

Many have asked about a timeline for completion and it is something the Board can’t provide at this time. We can tell you, given a resident vote will be necessary before signing any agreement, we don’t anticipate anything being final for at least 4-6 months. The resident vote will take about 90 days to complete if and when we get a contract from one of the companies the Board feels is acceptable.

Given this information my only suggestion to all those returning to the area is to carefully consider signing a long term agreement with any company if it requires cancellation fees.

Here are the contract points the Board feels need adjusting before proceeding:

  1. SCSHCA will require that it can terminate the contract if Spectrum is in breach of the contract and addendums and fails to cure those defaults within thirty days of receiving written notice of any breach.
  2. SCSHCA will require that the contract not have an automatic renewal feature at the expiration of the term of the contract.
  3. Spectrum will need to furnish certificates of insurance and applicable endorsements as set forth in our standard contracts for services provided by vendors to SCSHCA.
  4. SCSHCA will not provide an indemnity to Spectrum and will require Spectrum to provide an indemnity to SCSHCA.
  5. Spectrum will need to furnish SCSHCA with all their authorized Agents that will have access to the Property.
  6. The authorized Agents will need to furnish certificates of insurance and applicable endorsements as required of Spectrum or Spectrum insurance will have to provide evidence of coverage applicable to all Agents.
  7. Should Spectrum wish to assign the contract, the consent of SCSHCA shall be required which consent cannot be unreasonably withheld, conditioned, or delayed.
  8. A default on the part of Spectrum will include filing of involuntary bankruptcy, committing waste on SCSHCA property.
  9. The Spectrum contract will need to include exhibits where the current form refers to website locations; current policies under those provisions at the execution of the contract must be an exhibit to the contract.
  10. Spectrum must provide notice of any material changes to their current policies to SCSHCA so that SCSHCA can provide notice to its unit owners.

If you have additional questions, please let me know. Thank you.

Thank you,
Kim Fuller
President

Flag Notification


Fly the United States Flag at Half-Staff Immediately Through Friday, October 18, 2019

Presidential Proclamation on the Death of Elijah E. Cummings

As a mark of respect for the memory and longstanding public service of Representative Elijah E. Cummings, of Maryland, I hereby order, by the authority vested in me by the Constitution and the laws of the United States of America, that the flag of the United States shall be flown at half-staff at the White House and upon all public buildings and grounds, at all military posts and naval stations, and on all naval vessels of the Federal Government in the District of Columbia and throughout the United States and its Territories and possessions through October 18, 2019. I also direct that the flag shall be flown at half-staff for the same period at all United States embassies, legations, consular offices, and other facilities abroad, including all military facilities and naval vessels and stations.

IN WITNESS WHEREOF, I have hereunto set my hand this seventeenth day of October, in the year of our Lord two thousand nineteen, and of the Independence of the United States of America the two hundred and forty-fourth.

DONALD J. TRUMP

Podcast Episode 166: Connie King, Lifestyle Director

This week Bob interviews Connie King, our Lifestyle Director. Listen in to learn of her plans to upgrade the golf cart parade and other plans she has for this season.

Do you have an idea for a podcast episode? Contact Bob Firring at podcast@scshca.com.

Podcast: Play in new window | Download

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Clubhouse Lost & Found

The lost & found at each clubhouse will be emptied on Thursday, October 31.

If you have recently lost an item, please check the lost & found before the October 31.

Indio Senior Center Offers Blood Pressure Classes and Unveils New Blood Pressure Kiosk

The Indio Senior Center, in partnership with the American Heart Association (AHA) and Desert Oasis Healthcare, began offering a series of blood pressure classes in September 2019 to educate residents on how to improve their heart health as part of the “Desert Communities: Life is Why” initiative. The AHA also unveiled a new blood pressure kiosk at the Indio Senior Center to allow members to check their blood pressure on a regular basis outside of the doctor’s office. The kiosk is free to use and is a great way to monitor blood pressure in a relaxing setting, and offers tips on how to lower high blood pressure risk. High blood pressure is known as the "silent killer" because there are no obvious warning signs and if left uncontrolled it can lead to heart attack, stroke, heart failure and other serious life threats.

The remaining classes will be held from 12:45 to 1:45 pm, in both English and Spanish, on the following dates:

  • Control Your Blood Pressure - October 21, 2019
  • Eating Smart with Fruits & Vegetables - November 18, 2019
  • Salt & Cardiovascular Risk - December 16, 2019

To join the Indio Senior Center or for more information, visit Indio.org/SeniorCenter or call 760-391-4170.

Indio Begins Citywide Road Improvement Projects

The City of Indio began laying new asphalt on major roads and residential streets throughout the City on Monday, September 30, 2019. The work will continue through Monday, December 23, 2019, and will occur between the hours of 7:00 am and 5:00 pm, Monday through Saturday. Residents and motorists should expect travel delays, are urged to use alternate routes, and should observe all construction signs and obey road crews.

The project is part of the City’s street maintenance program to restore the appearance of the street pavement while extending its service life and minimizing further deterioration. The work involves grinding the top surface of the street and overlaying it with new asphalt as well as slurry sealing, which is a mixture of asphalt and fine aggregate to repair cracks and surface defects on roads. Some streets will also include the repairs of curbs, gutters, sidewalks, ramps and driveways.

Click here for more information and to see the streets and neighborhoods where work will occur.

Podcast Episode 165: PJ Gagajena, Indio Economic Development

In the past, episodes with Bruce Latta of Indio Properties have been among our most popular. In this episode, Bob interviews PJ Gagagena with the Indio Economic Development Department. Tune in for a broad presentation of all the exciting things planned for the City of Indio in the next few years.

Do you have an idea for a podcast episode? Contact Bob Firring at podcast@scshca.com.

Podcast: Play in new window | Download

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Flag Notification

Fly the United States Flag at Half-Staff on Sunday, October 6, 2019 in Honor of National Fallen Firefighters Memorial Service

The United States Congress created the National Fallen Firefighters Foundation to lead a nationwide effort to remember America's fallen firefighters. Since 1992, the tax-exempt, nonprofit Foundation has developed and expanded programs to honor our fallen fire heroes and assist their families and coworkers.

The 38th National Fallen Firefighters Memorial Service will be held Sunday, October 6, 2019, to honor 92 firefighters who died in the line of duty in 2018 and 27 firefighters who died in the line of duty in previous years.

In accordance to Public Law 107-51, the American flag should be lowered to half-staff on Sunday, October 6, 2019 from sunrise to sunset in observance of National Fallen Firefighters Memorial Service.

September 2019 Board Meeting Video Now Available

To see more videos, visit our Videos page by clicking here.

Photos: Ice Cream Social

Friday, September 27, 2019
Montecito Clubhouse
Video by SCSH Pom Squad