Some $600,000 was already realized last year. A $100 reduction this year, some $840,000, would sill allow a breakeven this fiscal year if the projected surplus is even off by 75%.

GM. John Viola outlined clearly why his approach makes sense: increasing reserves, having money for unexpected expenses (racquet repairs and marine fuel line) and he grasps that much of our revenue is based upon weather. 

When the actual results are below budget you apparently expect OPA to increase the assessment to collect the loss to eliminate structural deficit, but when OPA collects more than it needs you think OPA should keep it.

What you propose now is no more than a slush fund.

Is my memory correct, or did you not, as a board member, vote to reduce the assessment last year by $100? Your comment today makes that look like a pure election political vote  

Image below from Joe Reynolds - Image Title: Assessment Reduction Vote 
Image Info: OPA Board of Directors members pose to indicate unanimous support for a motion to reduce the 2022-2023 assessment by $100 below the current assessment. A historic moment in OPA management. From left around the table, the Directors are:

Colette Horn, Frank Daly, Larry Perrone, Rick Farr, Doug Parks, Amy Peck, Josette Wheatley.