Permanent Dues Increases from Recurring Capital Assessments

$150,000-$600,000/year per club (20-30 member resignations × $5,000-$20,000 initiation fee replacement cost; 6-12 months replacement lag per vacancy) • $40,000-$150,000/year per club (3-8% bad debt on assessments; 2-4 weeks of Controller/AP time manual reconciliation monthly; audit findings/restatements if revenue recognition incorrect) • $400/member/month increase (from $800 to $1,200)

Excel spreadsheet modeling, manual email threads with board members, PDF presentations for membership meetings, ad-hoc dues calculation and posting to billing system • Manual aging report from club management system; email reminders to delinquent members; informal payment plan agreements (handwritten or email); no systematic collection workflow; relies on memory/notes for follow-up timing • Manual member outreach via phone/email to at-risk members; competitive club pricing research in spreadsheets; one-off retention discounts negotiated verbally; no systematic forecasting of churn