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Petitioner spent a total of approximately 16 to 24 hours
prior to each of the board meetings held in January and September
of each of the years 1989 and 1990 and a total of approximately
eight to 16 hours prior to each of the board meetings held in
April of each of the years 1989 and 1990 to attend to matters
that related to Crestwood Association owners' operations and
lodge operations and to attend to matters that related exclusive-
ly to his two condominium units (i.e., inspecting those units).
During the years at issue, each of the board meetings over
which petitioner presided lasted approximately three to six
hours. During those meetings, the board, inter alia, reviewed
reports that were submitted by individual committees of the board
relating to rental rates and usage,8 insurance,9 capital improve-
ments,10 budgets,11 facilities,12 nominations,13 and management
8 The Crestwood management staff conducted studies and surveys
to determine the proper rental rates and made recommendations to
the board. The board considered those recommendations and made
the final decision with respect to rental rates.
9 The Crestwood management staff and the insurance committee of
the board apprised the board of various employee health insurance
plans and the cost of each plan and made recommendations to the
board about the selection of a particular plan. They also ap-
prised the board of insurance premium increases and renewal of
those insurance plans. The board made the final decision with
respect to the selection and renewal of such plans.
10 Proposals for capital improvements were made by the Crestwood
management staff and/or the capital improvements committee of the
board. The board examined each proposal, considered the cost of
each proposal, and generally adopted the proposals made with
regard to capital improvements.
11 The respective annual budgets for the Crestwood Association
owners' operations and lodge operations were prepared by the
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