ILLINOIS KOA OWNERS MEETING
October 24 & 25, 2016
Rock Island KOA
Hosts: Carole & John
October 24, 2016
· Arrive, chat, coffee and food. 8:00AM.
· Represented at the meeting were the following Illinois parks to include Casey, Benton, Chicago NW, Lena, LaSalle, Granite City and Rock Island.
· Financial Report was provided by John and shows the association continues to carry a small balance of $497 with all bills paid.
· Minutes of March meeting approved.
· Standard Business Items
o Marketing Efforts
· Sylvia provided a status update of the state tri-fold brochure. Our current stock is depleted and we need to order more. Group agreed to order 10,000 but before we order each park needs to check for changes and submit those changes to Sylvia no later than November 25th so that the new tri-folds can be printed and ready for the upcoming RV shows.
· Group discussed and agreed that a cable service icon needs to be added on the next printing.
· Sylvia said most of the Illinois visitor centers are again open and requesting the tri-folds. She has a few to meet current demands and will continue to supply the centers as the requests are submitted.
o Camping Shows 2017
· Shows for 2017
· Discussed about the KOA requirements for camping shows specifically the minimum attendance numbers. A review of our shows had all above the 5K minimum and the group agreed to do the five Illinois shows dividing the work at the shows based on geography so owners could avoid significant travel cost issues. Everyone agreed to help and all shows will be staffed by Illinois parks with the exception of Rosemont having Covert MI on board.
· It was agreed that any excess materials at the parks, bags, directories or whatever that can be used at the shows will not be wasted. As Rosemont is the biggest show and always has less materials then the demand most of the excess inventory will be sent to Rosemont.
o All Illinois parks will help work shows but not all shows will have all parks participating. This is an effort to minimize travel and travel costs and to allow parks to work shows that may most impact their locations.
· John briefed everyone on the joint marketing in the ICA directory. For 2017 there will again be 8 parks participated in the full page ad. This ad not only gives us a presence in the directory but also a place on the ICA web site.
· The Family Campers & RVers ad was placed last spring for 2 years. John asked if any parks had record of this ad generating business and none of the parks saw any results. The ad will run again in 2017 and the group will discuss results if any at next fall’s meeting. At that time a decision will be made to drop or continue into the future.
o Joe Long, our OA board representative, gave us a report on OA issues and topics. He said that there will be an open seat for area three and if anyone was interested he would like to step down. Joe addressed the topics discussed at the OA board meeting and said KOA branding continues to be a focus but not significant. In general he said OA issues with KOA have been minor.
o Park Tour. John conducted a walking group tour of the park. At the last visit of the group to Rock Island was snowed out everyone was happy to have a dry cool day to view the park. John covered the history of the park including the many changes over the last 20 years. The tour concluded in the east end of the park where work has started on a new bathhouse, cabins and RV sites. John explained that the bathhouse has been needed for a long time and that the other upgrades were being done at the same time to help consolidate costs. It is hoped the area will be ready in spring of 2017 but that maybe a very optimistic forecast.
· Tax Law 101
o John presented a tax law discussion on capital assets verses repairs expense. What must be capitalized, when can certain elections, such as “de minimis safe harbor election” be used to expense items that otherwise should be depreciated. There was a discussion of how recapture of previously expensed items can cause a substantial tax gain in the year of the sale of a business, a topic important to several of the parks in the room. John talked about the rules concerning when depreciation can start. (placed in service) John also addressed the issue of including all the costs when a new asset is purchased. He talked about the fact that costs of self-construction labor or interest during the construction period must be placed in an asset account and depreciated over time once the asset goes into service.
· Open Discussion
o Owners discussed their various park projects, problems and solutions with those projects.
· The next meeting was scheduled for April 2017 at the LaSalle KOA and the fall meeting will be October 23 and 24, 2017 at the Kankakee KOA.
· Meeting adjourned at 3:00pm