The calculation by Bill Daleure is an allocation calculation.  When taking the total costs for all KPOA expenses (over 18 years) and allocating over 868 properties (829 current properties + 39 annexed properties), then the portion allocated to the 39 additional properties would be $157k.  But that is NOT additional cost. Total expenses are spread out over more properties.

Fact: Zero incremental costs to KPOA for annexing the 39 lots.