SMAD Court Finance
The Athenaeum bills the group for its pickleball courts; players are invoiced for the hours they play at $5.00 an hour, and pay by Venmo, Zelle or cash. This page is the year’s money on one screen: what was invoiced, what the club charged, what came in, and what the dues and the software behind Picklebot cost on top. Year to date the game fees covered the court bill with $1,558 to spare, and the overhead of $1,961 took that and $403 more. Every figure is the weekly consolidated report’s, redrawn after each run.
Year to date
* 1 month still open: dues accrued at the last closed month, or cloud charges past the ledger. Every tile includes it.
Month by month
The court bill, on the reserved basis
| Month | Reserved h | Reserved $ | Billed h | Billed $ | Credits | Net court cost | Over (claim) | Under (internal) | Agreed |
|---|---|---|---|---|---|---|---|---|---|
| Jan 2026 | 35 | $384.00 | 33 | $364.00 | $0.00 | $364.00 | $0.00 | $0.00 | −$20.00 |
| Feb 2026 | 37 | $396.00 | 30 | $326.00 | $0.00 | $326.00 | $0.00 | $40.00 | −$30.00 |
| Mar 2026 | 35 | $384.00 | 32 | $354.00 | −$32.00 | $322.00 | $0.00 | $40.00 | +$10.00 |
| Apr 2026 | 22 | $234.00 | 20 | $214.00 | $0.00 | $214.00 | $0.00 | $20.00 | $0.00 |
| May 2026 | 22 | $252.00 | 23 | $258.00 | $0.00 | $258.00 | $10.00 | $4.00 | $0.00 |
| Jun 2026 | 24 | $408.00 | 20 | $340.00 | −$34.00 | $306.00 | $0.00 | $68.00 | $0.00 |
| Jul 2026 | 28 | $476.00 | 27 | $455.00 | −$153.00 | $302.00 | $119.00 | $140.00 | $0.00 |
| Aug 2026 | 12 | $204.00 | 12 | $204.11 | −$34.00 | $170.11 | $34.11 | $34.00 | $0.00 |
| Sep 2026 * | 16 | $272.00 | 13 | $221.00 | $0.00 | $221.00 | $17.00 | $68.00 | $0.00 |
| YTD | 231 | $3,010.00 | 210 | $2,736.11 | −$253.00 | $2,483.11 | $180.11 | $414.00 | −$40.00 |
The P&L
| Month | Invoiced | Member credits | Cash in | Gross | Dues | Variable (cloud/SaaS) | Overhead | Operating | HH/other invoiced | HH/other cash |
|---|---|---|---|---|---|---|---|---|---|---|
| Jan 2026 | $436.00 | $24.00 | $541.00 | +$48.00 | $129.00 | $121.41 | $250.41 | −$202.41 | $68.00 | $61.00 |
| Feb 2026 | $588.00 | $68.00 | $629.00 | +$194.00 | $129.00 | $143.43 | $272.43 | −$78.43 | $368.00 | $267.00 |
| Mar 2026 | $612.00 | $8.00 | $626.00 | +$282.00 | $129.00 | $141.30 | $270.30 | +$11.70 | $17.00 | $0.00 |
| Apr 2026 | $408.00 | $8.00 | $472.00 | +$186.00 | $129.00 | $33.00 | $162.00 | +$24.00 | $75.00 | $56.00 |
| May 2026 | $456.00 | $16.00 | $440.00 | +$182.00 | $129.00 | $33.00 | $162.00 | +$20.00 | $125.00 | $143.00 |
| Jun 2026 | $520.00 | $30.00 | $514.00 | +$184.00 | $129.00 | $33.00 | $162.00 | +$22.00 | $30.00 | $31.00 |
| Jul 2026 | $540.00 | $10.00 | $827.00 | +$228.00 | $129.00 | $33.00 | $162.00 | +$66.00 | $0.00 | $20.00 |
| Aug 2026 | $230.00 | $50.00 | $310.00 | +$9.89 | $135.50 | $102.40 | $237.90 | −$228.01 | $0.00 | $0.00 |
| Sep 2026 * | $540.00 | $75.00 | $496.00 | +$244.00 | $135.50 | $146.24 | $281.74 | −$37.74 | $36.00 | $0.00 |
| YTD | $4,330.00 | $289.00 | $4,855.00 | +$1,557.89 | $1,174.00 | $786.78 | $1,960.78 | −$402.89 | $719.00 | $578.00 |
The club’s bill, checked against the reservations
The club bills pickleball courts by hand, and the desk does not always bill what was reserved. Every night is reconciled on the reserved basis: the courts on the club’s own reservation record, for the confirmation email’s duration, at the club’s rate for that slot. Year to date: 231 h reserved for $3,010.00, 210 h billed for $2,736.11, $253.00 credited back. Over-billing of $180.11 is what gets claimed; under-billing of $414.00 is the club’s own and is never raised. 94 nights reconciled, 35 carrying a flag or a difference.
Nights that did not bill as reserved
| Night | Reserved | Hours res / billed | $ res / billed | Difference | Why |
|---|---|---|---|---|---|
| 1/27/2026 | North 2h + South 2h | 4 h / 2 h | $44.00 / $24.00 | −$20.00 | lights outage settled by email |
| 2/6/2026 | North 2h + South 2h | 4 h / 2 h | $42.00 / $22.00 | −$20.00 | |
| 2/10/2026 | South 2h + North 2h | 4 h / 1 h | $42.00 / $12.00 | −$30.00 | lights outage settled by email |
| 2/14/2026 | South 2h + North 2h | 4 h / 2 h | $40.00 / $20.00 | −$20.00 | |
| 3/1/2026 | South 0.5h | 0.5 h / 0 h | $5.00 / $0.00 | −$5.00 | reserved, never billed not the group’s court |
| 3/11/2026 | North 2h + South 2h | 4 h / 2 h | $44.00 / $24.00 | −$20.00 | |
| 3/17/2026 | North 2h + South 2h | 4 h / 4 h | $40.00 / $40.00 | $0.00 | credit posted lights outage settled by email |
| 3/23/2026 | North 2h | 2 h / 3 h | $26.00 / $36.00 | +$10.00 | credit posted billing correction settled by email |
| 3/29/2026 | North 1h | 1 h / 1 h | $10.00 / $10.00 | $0.00 | not the group’s court |
| 3/31/2026 | South 2h | 2 h / 0 h | $20.00 / $0.00 | −$20.00 | reserved, never billed |
| 4/24/2026 | South 2h | 2 h / 0 h | $20.00 / $0.00 | −$20.00 | reserved, never billed |
| 5/16/2026 | South 2h | 2 h / 2 h | $24.00 / $20.00 | −$4.00 | |
| 5/21/2026 | South 2h | 2 h / 3 h | $26.00 / $36.00 | +$10.00 | |
| 6/2/2026 | South 2h P + North 2h P | 4 h / 2 h | $68.00 / $34.00 | −$34.00 | |
| 6/20/2026 | South 2h P | 2 h / 2 h | $34.00 / $34.00 | $0.00 | billed as a no-show billing correction settled by email no poll game that night |
| 6/26/2026 | North 2h P | 2 h / 2 h | $34.00 / $34.00 | $0.00 | billed as a no-show |
| 6/30/2026 | North 2h P + South 2h P | 4 h / 2 h | $68.00 / $34.00 | −$34.00 | |
| 7/1/2026 | — | 0 h / 0 h | $0.00 / $0.00 | $0.00 | credit posted |
| 7/7/2026 | North 2h P + South 2h P | 4 h / 2 h | $68.00 / $34.00 | −$34.00 | |
| 7/10/2026 | North 2h P + South 2h P + West 2h P + North 1h P + South 1h P + West 1h P | 9 h / 9 h | $153.00 / $153.00 | $0.00 | not the group’s court |
| 7/11/2026 | South 2h P | 2 h / 0 h | $34.00 / $0.00 | −$34.00 | reserved, never billed no poll game that night |
| 7/14/2026 | South 2h P + North 2h P | 4 h / 2 h | $68.00 / $34.00 | −$34.00 | |
| 7/17/2026 | South 2h P | 2 h / 2 h | $34.00 / $30.00 | −$4.00 | billed at the wrong tier |
| 7/20/2026 | North 2h P | 2 h / 5 h | $34.00 / $85.00 | +$51.00 | more hours than the 10 PM close allows |
| 7/24/2026 | North 2h P | 2 h / 5 h | $34.00 / $85.00 | +$51.00 | more hours than the 10 PM close allows |
| 7/25/2026 | South 2h P | 2 h / 0 h | $34.00 / $0.00 | −$34.00 | reserved, never billed no poll game that night |
| 7/29/2026 | North 2h P | 2 h / 3 h | $34.00 / $51.00 | +$17.00 | |
| 8/1/2026 | — | 0 h / 0 h | $0.00 / $0.00 | $0.00 | credit posted |
| 8/20/2026 | South 2h P | 2 h / 3 h | $34.00 / $51.11 | +$17.11 | |
| 8/22/2026 | North 2h P | 2 h / 0 h | $34.00 / $0.00 | −$34.00 | reserved, never billed no poll game that night |
| 8/25/2026 | North 2h P + South 2h P | 4 h / 5 h | $68.00 / $85.00 | +$17.00 | |
| 9/1/2026 | South 2h P | 2 h / 3 h | $34.00 / $51.00 | +$17.00 | |
| 9/17/2026 | South 2h P | 2 h / 1 h | $34.00 / $17.00 | −$17.00 | |
| 9/22/2026 | South 2h P | 2 h / 1 h | $34.00 / $17.00 | −$17.00 | |
| 9/25/2026 | South 2h P | 2 h / 0 h | $34.00 / $0.00 | −$34.00 | reserved, never billed |
A positive difference is an over-charge, a negative one an under-charge. Nights marked settled by email were agreed with the club and count in neither column; not the group’s court is a reservation that was never SMAD’s and is out of every number on this page.
Claims raised with the club
| Night | Claimed | Status | Credit |
|---|---|---|---|
| 7/3/2026 | 8/17/2026 | credited | $187 'Tennis Court Fees - Remove' dated 8/1/2026, posted ~8/31 |
| 7/20/2026 | 8/17/2026 | credited | same |
| 7/24/2026 | 8/17/2026 | credited | same |
| 7/29/2026 | 8/17/2026 | credited | same |
| 8/20/2026 | 8/31/2026 | credited | same |
| 8/25/2026 | 8/31/2026 | credited | same |
| 3/23/2026 | 3/25/2026 | credited | $32 adjusted 3/25 (with 3/17) |
| 6/20/2026 | 7/13/2026 | credited | $34 'Remove NS for 6/20' dated 7/1 |
| 9/1/2026 | — | waived |
Overhead
Overhead is what it costs to be able to play at all, whether one game or twelve is played: the club’s monthly dues, read from the statement’s own DUES line, and the cloud and SaaS bills behind Picklebot, read from the ledger of what was actually charged through 9/11/2026. The Caltech Associates donation that buys Athenaeum access is deliberately outside this page: it is a tax-deductible gift.
| Month | Dues | Anthropic (Claude Code / API) | GREEN-API (WhatsApp) | GCP (Scheduler, Secret Manager) | Twilio (SMS) | GitHub | Overhead |
|---|---|---|---|---|---|---|---|
| Jan 2026 | $129.00 | $108.41 | $12.00 | $1.00* | — | — | $250.41 |
| Feb 2026 | $129.00 | $100.14 | $12.00 | $1.00* | $30.29 | — | $272.43 |
| Mar 2026 | $129.00 | $100.00 | $12.00 | $1.00* | $18.96 | $9.34 | $270.30 |
| Apr 2026 | $129.00 | $20.00 | $12.00 | $1.00* | — | — | $162.00 |
| May 2026 | $129.00 | $20.00 | $12.00 | $1.00* | — | — | $162.00 |
| Jun 2026 | $129.00 | $20.00 | $12.00 | $1.00* | — | — | $162.00 |
| Jul 2026 | $129.00 | $20.00 | $12.00 | $1.00* | — | — | $162.00 |
| Aug 2026 | $135.50 | $102.37 | $12.00 | $1.00* | −$12.97 | — | $237.90 |
| Sep 2026 * | $135.50* | $133.24 | $12.00 | $1.00* | — | — | $281.74 |
* estimated: the month is still open, so dues are accrued at the last closed month’s amount, or a charge is past the ledger and taken from the flat estimate.
What the words mean
Players are invoiced per hour played, $5.00/hour since 6/1/2026 ($4.00/hour before), 2 hours a session; Gene’s own hours are exempt. The group was never meant to make money, only to pass court fees through, so a negative operating result is the dues and the software being carried, not the courts.
| On this page | The finance name | What it is here |
|---|---|---|
| Invoiced | revenue | what players are invoiced for the month’s sessions, from the sheet’s game columns |
| Net court cost | cost of sales | the court fees the club billed for those sessions, net of the credits it posted; a credit is booked against the month it reverses |
| Gross | gross profit | invoiced, less member credits, less net court cost |
| Overhead | operating expenses | dues + cloud and SaaS (+ fixed, when there is one): the cost of being able to play at all |
| Operating | operating income | gross less overhead. With no interest, tax, depreciation or amortisation this is also EBITDA and net income |
| Cash in | cash basis | Venmo, Zelle and cash by transaction date. It leads or lags invoiced by what was prepaid or is still owed |
What the club charges
| Era | Court rate | Prime hours |
|---|---|---|
| 2025-06 → 2026-05-31 | $10.00/court-hour, lights $2.00/hour itemised | |
| 2026-06-01 → now | prime $17.00/court-hour, value $15.00/court-hour, lights included | weekdays 16:00-22:00; Saturday, Sunday and holidays 07:00-22:00 |
The fine print, as the weekly email states it
Reserved: court-hours on the club's own record at the confirmation email's duration, priced at the club's rate for the slot. Billed: the court lines on the club's statement. Credits: the club's credits, allocated to the month they reverse (claims.json). Net court cost = Billed + Credits.
Over (claim): billed above what was reserved -- the amount to claim back. Under (internal): billed below what was reserved -- the club's own errors, never raised with them. Agreed: nights settled by email (lights outages), counted in neither.
Invoiced: the sheet's game columns at the player rate, Gene's row exempt. Member credits: court-fee credits given back to members (Shyam's court-swap credit, lights-out refunds, free-play credits) -- contra-revenue, booked against the month of the GAME the memo names, not the day the credit was written (a credit is attributed to the period it reverses). Cash in: Venmo/Zelle/cash rows by transaction date; a cash view, so it lags or leads Invoiced by whatever is still owed or was prepaid.
Gross: Invoiced - Member credits - Net court cost. What the month's game fees leave after the club's court bill for those same games (gross profit: revenue less cost of sales).
Dues: the statement's DUES line. A month's dues post on its last day, so the open month is ACCRUED at the last closed month's amount and starred -- otherwise the current month reads as a profit it has not earned. Variable: the cloud and SaaS charges actually paid that month -- Anthropic (100% pickleball), GREEN-API, plus the GitHub Pages and Twilio dead ends while they cost money -- from the ChuangFinance ledger, with GCP estimated. Overhead = Dues + Variable (+ Fixed, when there is one): the cost of being able to play at all, whether one game or twelve is played (operating expenses). The Caltech Associates donation that buys Athenaeum access is deliberately OUTSIDE this P&L: it is a tax-deductible gift, and counting it here would complicate that (Gene, 2026-09-12 PT).
Operating: Gross - Overhead. Positive means the month's game fees covered the court bill AND the group's share of dues and tooling; negative means they did not, and the difference came out of Gene's pocket. The group was never meant to make money, only to pass court fees through, so a negative Operating is the dues and the software being carried, not the courts. With no interest, tax, depreciation or amortisation, this is also EBITDA and net income -- the three names are one number here.
overhead -- fixed: none (the Caltech Associates donation is outside this P&L -- a tax-deductible gift; Gene, 2026-09-12 PT). variable: actual charges from the ChuangFinance ledger through 2026-09-11 (Anthropic (Claude Code / API) x1, GitHub x1, GREEN-API (WhatsApp) x1, Twilio (SMS) x1; Green-API prepaid blocks spread at $12/mo) plus GCP estimated. dues from the statement's DUES line x 1; a month's dues post on its last day, so the open month is accrued at the last closed month's dues and starred.
HH/other: happy hours, lunches, sushi and golf invoiced through the same ledger (negative rows under athhappyhour/athlunch/sushi roku/invoice) and the payments whose memo says so. Outside every court column; shown so the ledger still adds up.
Reconciled from the club’s Online Statement, its reservation history and its confirmation emails; invoiced and cash from the players sheet and the Payment Log; overhead from the statement’s DUES line and the ChuangFinance ledger. The same figures go out as the weekly consolidated email and the 2026 Court Finance tab of the players sheet. Data exported 2026-09-28 14:36:13 PDT.