Summary
The HOA owns 27.86 acres of wetlands property on which certain commercial entities operate. Those entities are billed annually for a proportionate share of the HOA’s maintenance costs for that property. The apportionment is acre-based: each party pays 1.953338% of total shared costs per acre they occupy. Collectively, the commercial parties cover 54.42% of total costs; the HOA absorbs the remaining 45.58%. As of July 2025, the HOA attorney manages billing and collection.
Calculation Methodology
Cost shares are calculated based on acreage at a rate of 1.953338% per acre, derived from the original parcel structure:
| Original Area | Acres | Cost Share % |
|---|---|---|
| Area 1 – North Basin | 14.19 | 26.44% |
| Area 2 – South Basin | 13.67 | 27.98% |
| Total | 27.86 | 54.42% |
Source: cost-sharing-percentages (created by Costello)
Current Cost-Share Parties
| Entity | Acres | Cost Share % |
|---|---|---|
| West Chicago Fire Dist | 2.50 | 4.883% |
| Atlantic Drive Condos | 2.50 | 4.883% |
| Kornerstone, LLC (Ditch Witch) | 6.32 | 12.345% |
| Kornerstone, LLC | 2.40 | 4.688% |
| Kornerstone, LLC | 2.46 | 4.805% |
| WPT Shingle Oak Drive LP | 11.68 | 22.815% |
| Total | 27.86 | 54.42% |
Source: cost-sharing-percentages
What Is Billed
Costs are organized by basin and include:
- Natural area management and burns — Hey & Associates (both basins)
- Landscaping — Fisher Burton (South Basin)
- Utilities — ComEd electric (North Basin pond; disconnected 2025)
- Pond aerator service — Rollins Aquatic Solutions (North Basin; confirmed through 2021; $80 in 2021)
- Burn treatments (added to 2026 budget for both basins)
- Attorney fees for preparing and collecting cost share (added going forward as of July 2025)
Pre-2022 Calculation Methodology
Through at least 2021, cost shares were calculated using a three-section formula with within-group percentages rather than the current acreage-based approach. The April 2022 packet contains a detailed calculation email from Courtney Puzon (API) showing the 2021 methodology:
Within-group percentages (2021): McCollister 45.38% / Ditch Witch 43.43% / Condos 11.19% (West Chicago Fire District not yet included)
Section 1 — Hey & Associates: Total Hey cost × 0.666 (two of three basins) × 0.27 = commercial share, split by within-group percentages.
Section 2 — ComEd + Rollins Aquatics: (ComEd + Rollins total) × 0.27 = commercial share, split by within-group percentages.
Section 3 — Fisher Burton: Fisher total × 0.5385 (proportion of mowing in wetland buffer areas: 5.74 of 10.66 total mowed acres, per GIS analysis) × 0.27 = commercial share, split by within-group percentages.
The 0.27 multiplier and within-group percentages differ from the current formula (1.953338%/acre of the 27.86-acre total). The transition to the current acreage-based formula is not documented in any ingested source. Source: board-packet-2022-04-14
Budget History
| Year | Total Costs | HOA Share (45.58%) | Cost-Share Recovery (54.42%) |
|---|---|---|---|
| 2024 (actual) | $3,684.68 | $1,679.48 | $2,005.20 |
| 2025 (actual) | $5,286.65 | $2,409.66 | $2,876.99 |
| 2026 (budget) | $10,660.00 | $4,858.83 | $5,801.17 |
Source: cost-share-budget-2024-2026
History
| Date | Event |
|---|---|
| 2016–2017 | 2017 draft financial statements (Cukierski & Cochrane) confirm cost-share percentages of 26.44% (Outlot 218, North Basin) and 27.98% (Outlot 220, South Basin) — earliest ingested confirmation of the formula. A commercial lot was billed only $494 in both 2016 and 2017, suggesting the full multi-party cost-share billing process had not yet been established. Source: board-packet-2018-07-17 |
| 2018-04 | Kornerstone LLC dba Ditch Witch Midwest filed a City of West Chicago special use petition (Case PC 18-08) for 1555 Atlantic Drive (PINs 01-33-101-022 and 01-33-101-018). Public hearing notice included in the July 2018 board packet. Source: board-packet-2018-07-17 |
| 2019-07-11 | Earliest confirmed reference to the cost-share calculation process. Attorney review of drainage/pond matter underway. Cemcon LTD retained to determine amounts due from each entity. Source: minutes-2019-07-11 |
| 2020-04-30 | McCollisters (535 Shingle Oak Drive) appears in AR Aging with $2,161.73 outstanding, including a $225.00 “Shared Maintenance” charge in the Over 90 bucket. This is the earliest confirmed appearance of a cost-share-related charge to McCollisters in the AR record — predating the Board’s formal April 2021 billing authorization. The $225.00 Shared Maintenance balance and its origin have not been explained in any ingested source. Source: board-packet-2020-05-14 |
| 2020-05-14 | CHEMCON Ltd. cost-share research proposal presented — estimated $7,200–$8,400 to document replatting history and drainage patterns for all cost-share parcels. CHEMCON had previously reviewed public records since the original July 2019 Cemcon engagement. Board approval status not recorded in this packet. Source: board-packet-2020-05-14 |
| 2021-04-08 | Earliest confirmed cost-share billing amounts approved by Board: McColister $5,158.42 / Ditch Witch $4,316.59 / Condos $1,112.10 / Total $10,587.11. West Chicago Fire District not yet included. Source: minutes-2021-04-08 |
| 2021-07-15 | Invoices sent to parties; no payments received. Ditch Witch referred HOA to contact their bank. Board authorized Mike Coker to explore legal action with HOA attorney. Source: minutes-2021-07-15 |
| 2022-04-14 | 2021 cost share billing approved. Amounts: McCollister $1,891 / Ditch Witch $1,811 / Condos $466 / Total $4,168. Calculation verified by Courtney Puzon (API). McCollister confirmed paid 2021 billing (prepaid credit of $2,253.42 in AR). Board approved mailing statements. Hey & Associates 2021 actual = $10,200; Fisher Burton 2021 = $13,824; Rollins Aquatics 2021 = $80; ComEd 2021 = $1,119. West Chicago Fire District not yet included. Source: board-packet-2022-04-14 |
| 2022-07-21 | Hey 2021 billing discrepancy resolved. The $10,200 Hey paid in fiscal 2021 (vs. $8,500 contracted) is explained: a $2,450 invoice dated 2/17/2021 was for 2020 work — mailed to PSI (prior manager) and never processed; API paid it upon receipt. True 2021 billing = $7,750 (in-year) + $750 fall clean (paid 1/13/2022) = $8,500 per contract. The $2,450 overage was a timing artifact, not an over-budget expense. Source: board-packet-2022-07-21, board-packet-2023-01-19 (Courtney Puzon email to Ed Bryson/Mike Coker, 3/31/2022) |
| 2022-04-14 | Invoices prepared but not yet mailed. Mike Coker to draft explanatory letter to accompany them. Source: minutes-2022-04-14 |
| 2022-11-21 | Attorney investigating PIN change for business condos. McCollister noted as paying. No invoices sent in 2022. Source: minutes-2022-11-21 |
| 2023-01-19 | 2021 cost share statements still not sent — agenda item carried over from November 2022. Manager’s report notes the 2021 calculation is ready but awaiting board action. McCollister confirmed as having paid previously. Source: board-packet-2023-01-19 |
| 2023-01-19 | 2022 statements not yet billed. API to prepare statements and email board. Ed Bryson to investigate fire department’s portion — whether fire dept is on HOA property. Source: minutes-2023-01-19 |
| 2023-05-11 | 2022 cost share totals finalized and approved for billing. Three-section methodology confirmed (identical to prior years). Totals: McCollister $1,605 ($551 Hey + $108 pump/elec + $946 Fisher mowing); Ditch Witch $1,535 ($527 + $103 + $905); Condos $396 ($136 + $27 + $233). Grand total charged back: $3,536. Within-group percentages: McCollister 45.38% / Ditch Witch 43.43% / Condos 11.19%. Internal API error flagged: the 2021 McCollister cost share charge of $2,253.42 was never applied to the account. API to investigate (note: McCollister may be both a homeowner and a cost-share party, complicating account identity). Source: board-packet-2023-05-11, minutes-2023-05-11 |
| 2023-12-31 | Cost Share Receivable first appears on balance sheet. Year-end 2023 balance sheet shows a Cost Share Receivable of $9,070.16 — a new line representing cumulative prior-year cost shares billed to commercial parties but not yet collected. The 2022 chargebacks alone totaled $3,536; the full receivable likely reflects both 2021 and 2022 billing cycles combined. Source: board-packet-2024-01-18 |
| 2024-10-24 | 2023 cost share invoices approved for mailing. Totals using three-section methodology (identical to prior years): McCollister $2,405 ($1,137 Hey + $164 ComEd/pump + $1,104 Fisher) / Ditch Witch $2,302 ($1,088 + $157 + $1,057) / Condos $592 ($280 + $40 + $272) / Grand total: $5,299. Within-group percentages unchanged: McCollister 45.38% / Ditch Witch 43.43% / Condos 11.19%. Vendor amounts for 2023: Hey & Associates $13,932 (including burn cost $6,088); ComEd $1,098; Rollins Aquatics $242 (still named in formula despite January 2023 work order attributing the same service to Solitude Lake Management LLC); Fisher Burton $16,735. West Chicago Fire District not included in this calculation (still under prior formula). Source: board-packet-2024-10-24 |
| 2025-02 (balance sheet) | Cost Share Receivable reclassified: 2023 cost share invoices ($5,299.00) processed in February 2025, replacing the prior $9,070.16 receivable that had been carried unchanged for 5+ consecutive quarters. The 2024 cost share billings ($14,369.16) were moved to the regular AR aging and tracked under individual commercial parties. Source: board-packet-2025-04-24 |
| 2025-04-17 (AR aging) | 2024 cost share billing outstanding: $14,369.16 across 3 commercial parties, carried in the regular AR aging as of April 17, 2025. This is a larger figure than prior years ($5,299 in 2023; $3,536 in 2022). Source: board-packet-2025-04-24 |
| 2025-07-17 | Attorney holds 2024 data and YTD 2025. Going forward: bill at beginning of each year once annual costs are known. Fire station confirmed on HOA property and to be included. Burn for basin to be added to next year’s estimate. Attorney fees for preparing and collecting to be included in billed amount. Source: minutes-2025-07-17 |
| 2025-10-30 | Cost share ready for 2026 billing. Source: minutes-2025-10-30 |
| 2026-03-31 | Cost share receivable of ($5,299.00) still outstanding on Q1 2026 balance sheet — amounts billed to commercial partners but not yet collected. Source: financial-report-2026-03 |
Open Questions
- McColister (also spelled “McCollister” in later minutes) — a “Shared Maintenance” charge of $225.00 appears in the April 2020 AR Aging (Over 90 bucket), predating the Board’s formal April 2021 billing. McColister was then billed $5,158.42 in April 2021 as the largest cost-share party, and named as paying in November 2022 minutes, but is absent from the current cost-share spreadsheet (cost-sharing-percentages). Given the amount billed in 2021, McColister likely held a large parcel — possibly what is now WPT Shingle Oak Drive LP (22.815%, the largest current party). Parcel may have been sold or transferred. The origin of the pre-2021 $225.00 charge and the full billing history prior to April 2021 have not been explained in any ingested source.
- Kornerstone, LLC three-parcel split — Kornerstone holds three separate parcels (one labeled “Ditch Witch,” two unlabeled). The basis for this subdivision is not documented.
- Ditch Witch / Kornerstone payment dispute — legal action was authorized in July 2021. Whether fully resolved is unknown.
- Fire station retroactive billing — the fire station was confirmed on HOA property and added to billing in 2025. Whether prior years are owed retroactively is unknown.
- McCollister 2021 charge not applied — the May 2023 board packet reveals the 2021 cost share of $2,253.42 was never posted to McCollister’s account (API error). The April 2022 board packet noted a $2,253.42 “prepaid credit” in McCollister’s AR, which may reflect a different payment. Whether the 2021 amount was ultimately billed and collected is not confirmed in any subsequent ingested source.