I have received a reply:
In response to your request from our recent conversation, attached are the audited financial statements for Disney’s Saratoga Springs Resort Condominium Association. In addition, as we discussed, the groceries delivery fee is an optional service for which Members are only charged if they ask for the service. Therefore, in our view the statutes you referenced on the call are not applicable.
If anyone is interested in getting a copy of the financial statement PM me. Or I might attach it here, not sure if I can or should, though. However I think it's a public document.