Percent Funded is a financial measurement of how much an Association has in their reserve account versus how much it ideally should have at a specific point in time. Note that this is not the only measurement that should be taken into consideration in determining the financial health of a community with respects to its reserve account. 

Playground equipment is liability concern for most communities so adequate base materials being replenished for cushioned falls and prompt repair or replacement of damaged equipment is important.

With proper installation and periodic maintenance (crack seal & seal coat) asphalt roads should last well past 20 years. Unfortunately many communities do not fund for the periodic seal coat and repairs needed to maximize the useful life of asphalt roads.  

Roofing is a common area replacement expense that should not be a surprise to anyone. A community will typically have 20-30 years to adequately prepare and fund for the eventual replacement of this common area component but it is also one of the items that we have seen cause the most instability in Association's budgeting. 

Siding comes in many different materials each with positive and negative attributes. Funding for the repairs and/or eventual replacement is necessary for most buildings due to constant exposure to the elements over time.