Viera East
Community Development District

Unaudited Financial Reporting
January 31, 2019

TABLE OF CONTENTS

1 	Balance Sheet

2-4 	General Fund Income Statement

 	Capital Reserve Income Statement

 	Capital Reserve Check Register

 	Debt Service Income Statement

8-11 	Golf Course Income Statement

12-13 	Month by Month- General Fund

14-16 	Month by Month- Golf Course

17 		Month by Month- Proshop 18 			Long Term Debt Report 19 	FY2019 Tax Receipt Schedule

Viera East
Community Development District
Combined Balance Sheet January 31, 2019
Governmental Fund Types
Totals
General	Capital Reserve	Debt Service	 Golf Course/Recreation	 (memorandum only) 
Assets
Operating Account	
$693,157	
$6,495	
8888	
$647,232	
$1,346,884	
Accounts Receivable	8888	8888	8888	($392)	($392)	
Assessment Receivable	8888	8888	8888	8888	$0	
Rent Receivable	8888	8888	8888	$1,342	$1,342	
Due From Golf Course	$5,440	8888	$1,961	8888	$7,401	
Due From General Fund	8888	8888	8888	$23,795	$23,795	
Due From Capital Reserve	8888	8888	8888	$8,438	$8,438	
Due from Debt Service	$5,995	8888	8888	$22,922	$28,917	
Due from Other	8888	8888	8888	$2,678	$2,678	
Inventory 8 Pro Shop	8888	8888	8888	$100,614	$100,614	
Investments:
State Board	
8888	
$265,786	
8888	
8888	
$265,786	
Benefit Assessment8 Series 2012	8888	8888	8888	$2,569	$2,569	
Reserve 8 Series 2012	8888	8888	8888	$280,406	$280,406	
Bond Service 2006	8888	8888	$2,410,887	8888	$2,410,887	
Bond Service 2012				$582	$582	
Improvements (Net of Depreciation)	8888	8888	8888	$1,253,559	$1,253,559	
Prepaid Expenses8 Debt	8888	8888	8888	$0	$0	
Prepaid Expenses8 Operations	$8,821	8888	8888	$134,415	$143,236	
Total Assets	$713,413	$272,281	$2,412,847	$2,478,158	$5,876,700	
Liabilities						
Accounts Payable	$9,339	8888	8888	$10,803	$20,142	
Accrued Expenses	$4,049	8888	8888	$2,117	$6,166	
Deferred Revenue8 Season Advance	8888	8888	8888	$130,348	$130,348	
Deferred Revenue8 Special Assessments O&M	8888	8888	8888	$15,018	$15,018	
Deferred Revenue8 Special Assessments Debt	8888	8888	8888	$307,757	$307,757	
Deposit8Divots Grill	8888	8888	8888	$2,000	$2,000	
Due to General Fund	8888	8888	$5,995	$5,440	$11,435	
Accrued Interest Payable	8888	8888	8888	$38,323	$38,323	
Accrued Principal Payable	8888	8888	8888	$131,667	$131,667	
Golf Cart Lease Payable	8888	8888	8888	8888	$0	
Sales Tax Payable	8888	8888	8888	$17,662	$17,662	
Event Deposits	8888	8888	8888	($717)	($717)	
Due to Golf Course	$23,795	$8,438	$22,922	8888	$55,155	
Due to Debt Service	$1,961	8888	8888	8888	$1,961	
Due to Capital Reserve	8888	8888	8888	8888	$0	
Accrued Payroll Payable	$7,768	8888	8888	$19,411	$27,179	
Bonds Payable 8 Series 2012	8888	8888	8888	$4,080,000	$4,080,000	
Bond Discount	8888	8888	8888	($20,623)	($20,623)	
Deferred Loss	8888	8888	8888	($215,141)	($215,141)	
Fund Equity						
Net Assets	8888	8888	8888	($2,045,905)	($2,045,905)	
Fund Balances
Assigned 8 First Quarter	
$176,000	
8888	
8888	
8888	
$176,000	
Nonspendable 8 Prepaid Expenses	$8,821	8888	8888	8888	$8,821	
Unassigned	$481,681	8888	8888	8888	$481,681	
Assigned8 Capital Reserve Fund	8888	$263,843	8888	8888	$263,843	
Restricted for Debt Service	8888	8888	$2,383,930	8888	$2,383,930	
Total Liabilities, Fund Equity, Other	$713,413	$272,281	$2,412,847	$2,478,158	$5,876,700	
Page 1

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2019

	Adopted
Budget	Prorated Budget
1/31/19	Actual
1/31/19	
Variance	
Revenues					
Maintenance Assessments	$808,157	$718,449	$718,449	$0	
Golf Course Administrative Services	$56,280	$18,760	$18,760	$0	
Interest Income	$100	$33	$10	($24)	
Total Revenues	$864,536	$737,242	$737,218	($24)	

Administrative Expenditures					
Supervisors Fees	$30,195	$10,065	$8,370	$1,695	
Engineering Fees	$5,000	$1,667	$588	$1,079	
Attorney's Fees	$5,000	$1,667	$0	$1,667	
Dissemination	$1,000	$333	$333	$0	
Trustee Fees	$5,600	$1,867	$1,867	($0)	
Annual Audit	$6,500	$2,167	$2,167	($0)	
Collection Agent	$2,500	$833	$833	($0)	
Management Fees	$100,440	$33,480	$33,480	$0	
Postage	$1,500	$500	$291	$209	
Printing & Binding	$2,500	$833	$228	$605	
InsuranceP Liability	$7,293	$2,431	$2,093	$338	
Legal Advertising	$2,500	$833	$196	$637	
Other Current Charges	$1,500	$500	$249	$251	
Office Supplies	$3,000	$1,000	$86	$914	
Dues & Licenses	$175	$58	$58	$0	
Information Technology	$3,400	$1,133	$1,133	$0	
Total Administrative	$178,103	$59,368	$51,972	$7,395	

Page 2

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2019

	Adopted
Budget	Prorated Budget
1/31/19	Actual
1/31/19	
Variance	
Operating Expenditures					
Salaries	$136,662	$45,554	$46,771	($1,217)	
Administrative Fee	$1,463	$488	$514	($26)	
FICA Expense	$10,455	$3,485	$3,512	($27)	
Employee Insurance	$8,893	$2,964	$2,804	$160	
Workers Compensation	$2,679	$893	$1,251	($358)	
Unemployment	$853	$284	$699	($415)	
Other Contractual	$5,000	$1,667	$2,410	($743)	
Training	$500	$167	$0	$167	
Uniforms	$500	$167	$0	$167	
Total Operating	$167,005	$55,668	$57,961	($2,292)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$4,667	$2,936	$1,731	
Lake Bank Restoration	$60,000	$20,000	$0	$20,000	
Environmental Services	$20,000	$6,667	$11,446	($4,779)	
Water Management System	$99,000	$33,000	$31,770	$1,230	
Control Burns	$15,000	$5,000	$0	$5,000	
Contingencies	$9,000	$3,000	$894	$2,106	
Fire Line Maintenance	$5,000	$1,667	$952	$714	
Basin Repair	$4,000	$1,333	$455	$878	
Total Maintenance	$226,000	$75,333	$48,452	$26,881	

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2019

	Adopted
Budget	Prorated Budget
1/31/19	Actual
1/31/19	
Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$49,292	$44,218	$5,073	
Administrative Fees	$3,454	$1,151	$1,133	$18	
FICA	$11,312	$3,771	$3,223	$548	
Health Insurance	$30,559	$10,186	$10,106	$80	
Workers Compensation	$2,898	$966	$1,122	($156)	
Unemployment	$2,120	$707	$816	($109)	
Telephone	$4,500	$1,500	$2,073	($573)	
Utilities	$7,700	$2,567	$1,484	$1,083	
Property Appraiser	$1,990	$663	$1,986	($1,323)	
Insurance	$1,447	$482	$539	($57)	
Repairs	$12,000	$4,000	$8,557	($4,557)	
Fuel	$7,500	$2,500	$5,069	($2,569)	
Park Maintenance	$3,000	$1,000	$1,166	($166)	
Sidewalk Maintenance	$5,000	$1,667	$0	$1,667	
Chemicals	$5,000	$1,667	$244	$1,423	
Contingencies	$5,000	$1,667	$5,384	($3,717)	
Refuse	$8,000	$2,667	$2,640	$27	
Office Supplies	$750	$250	$0	$250	
Uniforms	$3,000	$1,000	$961	$39	
Fire Alarm System	$4,000	$1,333	$395	$938	
Rain Bird Pump System	$18,500	$6,167	$9,653	($3,487)	
Maintenance Reserve P Transfer Out	$7,823	$2,608	$2,608	($0)	
Maintenance Reserve P Transfer Out (Excess)	$0	$0	$94,484	($94,484)	
Total Grounds Maintenance	$293,428	$97,809	$197,861	($100,052)	
					
Total Expenditures	$864,536	$288,179	$356,246	($68,067)	
					
Excess Revenue/(Expenditures)	$0		$380,972		
					
Beginning Fund Balance	$0		$285,530		
					
Ending Fund Balance	$0		$666,502		

Page 4

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending January 31, 2019

	Adopted
Budget	Prorated Budget
1/31/19	Actual
1/31/19	
Variance	
Revenues					

Interest Income	
$250	
$83	
$1,970	
$1,887	
Reserve Funding < Transfer In (General)	$7,823	$2,608	$2,608	$0	
Reserve Funding < Transfer In (Golf)	$20,468	$6,823	$10,805	$3,983	
Reserve Funding < Transfer In (General Excess)	$0	$0	$94,484	$94,484	
Total Revenues	$28,541	$9,514	$109,867	$100,353	

Expenditures					
Capital Outlay	$100,000	$0	$0	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$100,000	$0	$0	$0	
					
Excess Revenues/(Expenditures)	($71,459)		$109,867		
					
Beginning Fund Balance	$785,491		$153,977		
					
Ending Fund Balance	$714,032		$263,843		

Page 5

Viera East Community Development District

Check Date	Vendor	Detail	Amount

Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending January 31, 2019
Capital Outlay
FY2019

Total	 $	8	

Page 6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures
For Period Ending January 31, 2019

	Adopted
Budget	Prorated Budget
1/31/19	Actual
1/31/19	
Variance	
Revenues					
Special Assessments	$2,423,170	$2,154,190	$2,154,190	$0	
Interest Income	$100	$33	$314	$280	
Total Revenues	$2,423,270	$2,154,223	$2,154,503	$280	

Expenditures					
Series 2006 InterestC11/1	
$239,631	
$239,631	
$239,631	
$0	
InterestC5/1	$239,631	$0	$0	$0	
PrincipalC5/1	$1,910,000	$0	$0	$0	
Other Debt Service Costs	$46,873	$0	$0	$0	
Total Expenditures	$2,436,135	$239,631	$239,631	$0	

Excess Revenues/(Expenditures)	($12,865)	$1,914,872	
			
Beginning Fund Balance	$466,966	$469,058	
			
Ending Fund Balance	$454,101	$2,383,930	

Page 7

			

			

			

Viera East Community  Development District
Golf Course/Recreation Fund C Operations Statement of Revenues & Expenditures For Period Ending January 31, 2019

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Restaurant Expenditures
Utilities	
$9,680	
$1,130	
$931	
($198)	
$3,451	
$2,957	
($494)	
Pest Control	$1,800	$0	$173	$173	$0	$550	$550	
Equipment Lease	$1,100	$94	$106	$12	$377	$336	($41)	
Total Restaurant Expenditures	$12,580	$1,224	$1,210	($14)	$3,828	$3,843	$15	

Golf Operation Expenditures								
Salaries	$233,200	$18,670	$19,433	$763	$70,867	$77,730	$6,863	
Administrative Fee	$16,543	$1,482	$1,379	($103)	$5,765	$5,514	($251)	
FICA Expense	$18,280	$1,428	$1,523	$95	$5,923	$6,093	$170	
Health Insurance	$506	$38	$42	$4	$153	$169	$15	
Workers Compensation	$4,684	$510	$390	($120)	$2,126	$1,561	($565)	
Unemployment	$10,726	$1,188	$894	($294)	$2,760	$3,575	$815	
Golf Printing	$500	$0	$42	$42	$0	$167	$167	
Utilities	$20,500	$2,197	$1,708	($489)	$7,117	$6,833	($284)	
Repairs	$250	$0	$21	$21	$525	$83	($442)	
Pest Control	$1,800	$0	$150	$150	$63	$600	$537	
Supplies	$3,000	$1,386	$250	($1,136)	$5,985	$1,000	($4,985)	
Uniforms	$1,500	$0	$125	$125	$231	$500	$269	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$667	$667	
Fuel	$500	$0	$42	$42	$0	$167	$167	
Cart Lease	$46,500	$3,559	$3,875	$316	$15,229	$15,500	$271	
Cart Maintenance	$4,000	$707	$333	($374)	$947	$1,333	$387	
Driving Range	$10,000	$365	$833	$468	$365	$3,333	$2,968	
Total Golf Operation Expenditures	$374,489	$31,531	$31,206	($325)	$118,056	$124,826	$6,770	

Merchandise Sales								
Cost of Goods Sold	$77,000	$8,457	$6,417	($2,040)	$30,959	$25,667	($5,292)	
Total Merchandise Sales	$77,000	$8,457	$6,417	($2,040)	$30,959	$25,667	($5,292)	

Page 9

			

			

Viera East Community  Development District
Golf Course/Recreation Fund C Operations Statement of Revenues & Expenditures For Period Ending January 31, 2019

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$500	
$500	
Arbitrage	$600	$50	$50	$0	$200	$200	$0	
Dissemination	$1,000	$83	$83	$0	$333	$333	$0	
Trustee Fees	$3,750	$313	$313	$0	$1,250	$1,250	$0	
Annual Audit	$1,500	$125	$125	$0	$500	$500	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$18,760	$18,760	$0	
Insurance	$75,000	$5,390	$6,250	$860	$21,559	$25,000	$3,441	
Property Taxes	$7,500	$1,185	$625	($560)	$3,573	$2,500	($1,073)	
Total Administrative Expenditures	$147,130	$11,836	$12,261	$425	$46,175	$49,043	$2,869	

Renewal & Replacement	
$20,468	
$3,174	
$1,706	
($1,469)	
$10,805	
$6,823	
($3,983)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,468	$3,174	$1,706	($1,469)	$10,805	$6,823	($3,983)	
								
Total Revenues	$1,814,917	$182,651	$180,865	$1,786	$631,895	$611,484	$20,411	
								
Total Expenditures	$1,807,635	$156,012	$150,793	($5,219)	$599,572	$602,173	$2,602	
								
Operating Income (Loss)	$7,283	$26,639	$30,072	($3,433)	$32,323	$9,311	$23,012	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$46,530	$46,530	$0	$186,118	$186,118	$0	
Interest Income	$1,000	$289	$83	$205	$543	$333	$210	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($57,213)	($57,213)	($0)	
Principal Expense	($395,000)	($32,917)	($32,917)	($0)	($131,667)	($131,667)	($0)	
Total Non Operating Revenues/(Expenditures)	($7,283)	($402)	($607)	$205	($2,218)	($2,428)	$210	
								
Change in Net Assets	$0	$26,238	$29,465	($3,228)	$30,106	$6,884	$23,222	
								
Beginning Net Assets	$0	LLLL	LLLL	LLLL	($2,076,011)	LLLL	LLLL	
								
Ending Net Assets	$0	LLLL	LLLL	LLLL	($2,045,905)	LLLL	LLLL	

Page 11

Viera East General Fund Month to Month

	October	November	December	January	February	March		April		May		June		July		August		September	Total	
Revenues																				
Maintenance Assessments	$0	$234,901	$458,724	$24,824	$0		$0		$0		$0		$0		$0		$0	$0	$718,449	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$0		$0		$0		$0		$0		$0		$0	$0	$18,760	
Interest Income	$0	$0	$0	$10	$0		$0		$0		$0		$0		$0		$0	$0	$10	
Total Revenues	$4,690	$239,591	$463,414	$29,523	$0		$0		$0		$0		$0		$0		$0	$0	$737,218	

Administrative Expenditures																				
Supervisors Fees	$2,297	$2,635	$2,066	$1,372	$0		$0		$0		$0		$0		$0		$0	$0	$8,370.04	
Engineering Fees	$0	$0	$0	$588	$0		$0		$0		$0		$0		$0		$0	$0	$587.50	
Attorney's Fees	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0.00	
Dissemination	$83	$83	$83	$83	$0		$0		$0		$0		$0		$0		$0	$0	$333.32	
Trustee Fees	$467	$467	$467	$467	$0		$0		$0		$0		$0		$0		$0	$0	$1,866.68	
Annual Audit	$542	$542	$542	$542	$0		$0		$0		$0		$0		$0		$0	$0	$2,166.68	
Collection Agent	$208	$208	$208	$208	$0		$0		$0		$0		$0		$0		$0	$0	$833.36	
Management Fees	$8,370	$8,370	$8,370	$8,370	$0		$0		$0		$0		$0		$0		$0	$0	$33,480.00	
Postage	$104	$119	$43	$24	$0		$0		$0		$0		$0		$0		$0	$0	$290.77	
Printing & Binding	$65	$36	$73	$54	$0		$0		$0		$0		$0		$0		$0	$0	$228.00	
InsuranceO Liability	$523	$523	$523	$523	$0		$0		$0		$0		$0		$0		$0	$0	$2,093.36	
Legal Advertising	$0	$196	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$195.86	
Other Current Charges	$82	$56	$89	$22	$0		$0		$0		$0		$0		$0		$0	$0	$249.17	
Office Supplies	$20	$20	$0	$46	$0		$0		$0		$0		$0		$0		$0	$0	$86.31	
Dues & Licenses	$15	$15	$15	$15	$0		$0		$0		$0		$0		$0		$0	$0	$58.12	
Information Technology	$283	$283	$283	$283	$0		$0		$0		$0		$0		$0		$0	$0	$1,133.32	
Total Administrative	$13,061	$13,553	$12,762	$12,597	$0		$0		$0		$0		$0		$0		$0	$0	$51,972	

Operating Expenditures																				
Salaries	$11,601	$10,600	$12,851	$11,720	$0		$0		$0		$0		$0		$0		$0	$0	$46,771	
Administration Fee	$125	$117	$142	$129	$0		$0		$0		$0		$0		$0		$0	$0	$514	
FICA Expense	$870	$803	$963	$876	$0		$0		$0		$0		$0		$0		$0	$0	$3,512	
Health Insurance	$701	$886	$592	$624	$0		$0		$0		$0		$0		$0		$0	$0	$2,804	
Workers Compensation	$289	$290	$351	$320	$0		$0		$0		$0		$0		$0		$0	$0	$1,251	
Unemployment	$0	$0	$0	$699	$0		$0		$0		$0		$0		$0		$0	$0	$699	
Other Contractual	$577	$941	$262	$631	$0		$0		$0		$0		$0		$0		$0	$0	$2,410	
Training	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Operating	$14,164	$13,636	$15,161	$15,000	$0		$0		$0		$0		$0		$0		$0	$0	$57,961	

Page 12

Viera East General Fund Month to Month

	October	November	December	January	February	March		April		May		June		July		August		September	Total	

Maintenance Expenditures																				
Canal Maintenance	$0	$0	$0	$2,936	$0		$0		$0		$0		$0		$0		$0	$0	$2,936	
Lake Bank Restoration	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Environmental Services	$1,120	$6,686	$3,640	$0	$0		$0		$0		$0		$0		$0		$0	$0	$11,446	
Water Management System	$7,565	$7,565	$8,875	$7,765	$0		$0		$0		$0		$0		$0		$0	$0	$31,770	
Control Burns	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$223	$223	$223	$224	$0		$0		$0		$0		$0		$0		$0	$0	$894	
Fire Line Maintenance	$952	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$952	
Basin Repair	$0	$0	$0	$455	$0		$0		$0		$0		$0		$0		$0	$0	$455	
Total Maintenance	$9,860	$14,474	$12,738	$11,380	$0		$0		$0		$0		$0		$0		$0	$0	$48,452	

Grounds Maintenance Expenditures																				
Salaries	$10,763	$9,993	$12,103	$11,359	$0		$0		$0		$0		$0		$0		$0	$0	$44,218	
Administrative Fees	$271	$259	$315	$287	$0		$0		$0		$0		$0		$0		$0	$0	$1,133	
FICA	$772	$738	$862	$850	$0		$0		$0		$0		$0		$0		$0	$0	$3,223	
Health Insurance	$2,426	$2,238	$2,515	$2,928	$0		$0		$0		$0		$0		$0		$0	$0	$10,106	
Workers Compensation	$293	$273	$331	$226	$0		$0		$0		$0		$0		$0		$0	$0	$1,122	
Unemployment	$20	$19	$23	$754	$0		$0		$0		$0		$0		$0		$0	$0	$816	
Telephone	$425	$656	$0	$992	$0		$0		$0		$0		$0		$0		$0	$0	$2,073	
Utilities	$406	$379	$373	$326	$0		$0		$0		$0		$0		$0		$0	$0	$1,484	
Property Appraiser	$0	$0	$1,986	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,986	
InsuranceO Property	$135	$135	$135	$135	$0		$0		$0		$0		$0		$0		$0	$0	$539	
Repairs	$3,185	$2,510	$932	$1,931	$0		$0		$0		$0		$0		$0		$0	$0	$8,557	
Fuel	$1,347	$918	$1,688	$1,116	$0		$0		$0		$0		$0		$0		$0	$0	$5,069	
Park Maintenance	$142	$693	$300	$31	$0		$0		$0		$0		$0		$0		$0	$0	$1,166	
Sidewalk Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Chemicals	$244	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$244	
Contingencies	$0	$5,346	$37	$0	$0		$0		$0		$0		$0		$0		$0	$0	$5,384	
Refuse	$720	$480	$480	$960	$0		$0		$0		$0		$0		$0		$0	$0	$2,640	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$250	$260	$0	$450	$0		$0		$0		$0		$0		$0		$0	$0	$961	
Fire Alarm System	$129	$129	$137	$0	$0		$0		$0		$0		$0		$0		$0	$0	$395	
Rain Bird Pump System	$2,298	$2,298	$0	$5,057	$0		$0		$0		$0		$0		$0		$0	$0	$9,653	
Maintenance ReserveO Transfer Out	$652	$652	$652	$652	$0		$0		$0		$0		$0		$0		$0	$0	$2,608	
Maintenance ReserveO Transfer Out (PY Excess)	$94,484	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$94,484	
Total Grounds Maintenance	$118,963	$27,976	$22,869	$28,053	$0		$0		$0		$0		$0		$0		$0	$0	$197,861	
																				
Total Expenditures	$156,048	$69,639	$63,530	$67,030	$0		$0		$0		$0		$0		$0		$0	$0	$356,246	
																				
Excess Revenue/(Expenditures)	($151,358)	$169,952	$399,884	($37,507)	$0		$0		$0		$0		$0		$0		$0	$0	$380,972	

Page 13

Viera East Golf Course Month to Month

October	November	December	January	February	March	April	May	June	July	August	September	Total

Number of Rounds
Paid Rounds	
3,218	
3,361	
3,107	
3,574	
0	
0	
0	
0	
0	
0	
0	
0	
13,260	
Member Rounds	597	640	645	761	0	0	0	0	0	0	0	0	2,643	
Comp Rounds	484	566	599	592	0	0	0	0	0	0	0	0	2,241	
Revenue per Round
Paid Rounds	
$30	
$33	
$35	
$37	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$136	
Revenues:
Greens Fees	
$96,077	
$111,965	
$109,258	
$133,011	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$0	
$450,312	
Gift Cards B Sales	$743	$1,251	$3,602	$584	$0	$0	$0	$0	$0	$0	$0	$0	$6,180	
Gift Cards B Usage	($963)	($489)	($1,780)	($3,065)	$0	$0	$0	$0	$0	$0	$0	$0	($6,296)	
Season Advance/Trail Fees	$15,428	$19,567	$18,164	$21,059	$0	$0	$0	$0	$0	$0	$0	$0	$74,217	
Associate Memberships	$3,476	$3,397	$2,844	$6,241	$0	$0	$0	$0	$0	$0	$0	$0	$15,958	
Driving Range	$5,109	$5,514	$5,973	$6,235	$0	$0	$0	$0	$0	$0	$0	$0	$22,830	
Golf Lessons	$175	$175	$175	$175	$0	$0	$0	$0	$0	$0	$0	$0	$700	
Merchandise Sales	$9,560	$9,648	$12,429	$9,043	$0	$0	$0	$0	$0	$0	$0	$0	$40,680	
Restaurant	$1,889	$2,185	$5,199	$2,184	$0	$0	$0	$0	$0	$0	$0	$0	$11,457	
Special Assessments B Operations	$1,877	$1,877	$1,877	$1,877	$0	$0	$0	$0	$0	$0	$0	$0	$7,509	
Miscellaneous Income	$969	$1,103	$968	$5,307	$0	$0	$0	$0	$0	$0	$0	$0	$8,348	
Total Revenues	$134,341	$156,193	$158,710	$182,651	$0	$0	$0	$0	$0	$0	$0	$0	$631,895	

Golf Course Expenditures:
Other Contractual Services	

$513	

$1,132	

$764	

$1,225	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$3,634	
Telephone/Internet	$403	$300	$519	$168	$0	$0	$0	$0	$0	$0	$0	$0	$1,390	
Postage	$152	$257	$0	$313	$0	$0	$0	$0	$0	$0	$0	$0	$721	
Printing & Binding	$0	$409	$0	$282	$0	$0	$0	$0	$0	$0	$0	$0	$691	
Utilities	$368	$397	$281	$681	$0	$0	$0	$0	$0	$0	$0	$0	$1,727	
Repairs & Maintenance	$373	$375	$0	$1,043	$0	$0	$0	$0	$0	$0	$0	$0	$1,792	
Advertising	$4,843	$3,044	$4,819	$3,841	$0	$0	$0	$0	$0	$0	$0	$0	$16,547	
Bank Charges	$2,073	$2,748	$2,948	$3,162	$0	$0	$0	$0	$0	$0	$0	$0	$10,931	
Office Supplies	$1,074	$752	$612	$857	$0	$0	$0	$0	$0	$0	$0	$0	$3,295	
Operating Supplies	$427	$811	$406	$717	$0	$0	$0	$0	$0	$0	$0	$0	$2,361	
Dues, Licenses & Subscriptions	$663	$13	$585	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,261	
Drug Testing B All Departments	$0	$0	$92	$0	$0	$0	$0	$0	$0	$0	$0	$0	$92	
Training, Education & Employee Relations	$0	$468	$815	$112	$0	$0	$0	$0	$0	$0	$0	$0	$1,396	
Contractual Security	$169	$112	$112	$112	$0	$0	$0	$0	$0	$0	$0	$0	$506	
IT Services	$340	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$340	
Total Golf Course Expenditures	$11,399	$10,818	$11,954	$12,513	$0	$0	$0	$0	$0	$0	$0	$0	$46,683	

Restaurant Expenditures:														
Utilities	$863	$814	$645	$1,130	$0	$0	$0	$0	$0	$0	$0	$0	$3,451	
Pest Control	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Equipment Lease	$94	$94	$94	$94	$0	$0	$0	$0	$0	$0	$0	$0	$377	
Total Restaurant Expenditures	$957	$908	$739	$1,224	$0	$0	$0	$0	$0	$0	$0	$0	$3,828	

Page 14

Viera East Golf Course Month to Month

	October	November	December	January	February	March	April	May		June	July	August	September	Total	

Golf Operations:
Salaries	

$17,491	

$16,181	

$18,525	

$18,670	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$70,867	
Administrative Fee	$1,320	$1,338	$1,625	$1,482	$0	$0		$0	$0	$0		$0	$0	$0	$5,765	
FICA Expense	$1,338	$1,238	$1,918	$1,428	$0	$0		$0	$0	$0		$0	$0	$0	$5,923	
Health Insurance	$38	$38	$38	$38	$0	$0		$0	$0	$0		$0	$0	$0	$153	
Workers Compensation	$478	$442	$696	$510	$0	$0		$0	$0	$0		$0	$0	$0	$2,126	
Unemployment	$559	$512	$500	$1,188	$0	$0		$0	$0	$0		$0	$0	$0	$2,760	
Golf Printing	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Utilities	$1,575	$1,666	$1,678	$2,197	$0	$0		$0	$0	$0		$0	$0	$0	$7,117	
Repairs	$0	$525	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$525	
Pest Control	$0	$63	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$63	
Supplies	$2,066	$686	$1,847	$1,386	$0	$0		$0	$0	$0		$0	$0	$0	$5,985	
Uniforms	$173	$0	$58	$0	$0	$0		$0	$0	$0		$0	$0	$0	$231	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Fuel	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Cart Lease	$3,786	$3,965	$3,920	$3,559	$0	$0		$0	$0	$0		$0	$0	$0	$15,229	
Cart Maintenance	$215	$0	$24	$707	$0	$0		$0	$0	$0		$0	$0	$0	$947	
Driving Range	$0	$0	$0	$365	$0	$0		$0	$0	$0		$0	$0	$0	$365	
Total Golf Operation Expenditures	$29,038	$26,655	$30,832	$31,531	$0	$0		$0	$0	$0		$0	$0	$0	$118,056	

Merchandise Sales:															
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$0	$0		$0	$0	$0		$0	$0	$0	$30,959	
Total Merchandise Sales	$7,860	$5,700	$8,942	$8,457	$0	$0		$0	$0	$0		$0	$0	$0	$30,959	

Golf Course Maintenance:
Salaries	

$35,460	

$33,522	

$39,979	

$36,998	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$145,959	
Administrative Fees	$869	$857	$1,037	$945	$0	$0		$0	$0	$0		$0	$0	$0	$3,708	
FICA Expense	$2,555	$2,491	$2,379	$2,651	$0	$0		$0	$0	$0		$0	$0	$0	$10,076	
Employee Insurance	$3,890	$1,908	$3,110	$2,797	$0	$0		$0	$0	$0		$0	$0	$0	$11,705	
Workers Compensation	$963	$915	$901	$1,009	$0	$0		$0	$0	$0		$0	$0	$0	$3,788	
Unemployment	$85	$0	$0	$2,390	$0	$0		$0	$0	$0		$0	$0	$0	$2,475	
Drug Testing	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Consulting Fees	$500	$500	$500	$500	$0	$0		$0	$0	$0		$0	$0	$0	$2,000	
Fire Alarm System	$129	$86	$97	$86	$0	$0		$0	$0	$0		$0	$0	$0	$398	
Telephone/Internet	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Utilities/Water	$1,946	$1,516	$1,960	$2,550	$0	$0		$0	$0	$0		$0	$0	$0	$7,972	
Repairs	$5,044	$3,818	$3,684	$4,479	$0	$0		$0	$0	$0		$0	$0	$0	$17,024	
Fuel & Oil	$2,735	$3,391	$2,683	$2,267	$0	$0		$0	$0	$0		$0	$0	$0	$11,075	
Pest Control	$257	$257	$0	$514	$0	$0		$0	$0	$0		$0	$0	$0	$1,028	
Irrigation/Drainage	$1,522	$1,628	$1,773	$3,365	$0	$0		$0	$0	$0		$0	$0	$0	$8,288	
Sand and Topsoil	$5,419	$2,208	$934	$1,204	$0	$0		$0	$0	$0		$0	$0	$0	$9,766	
Flower/Mulch	$0	$0	$142	$0	$0	$0		$0	$0	$0		$0	$0	$0	$142	
Fertilizer	$7,561	$13,172	$7,722	$6,311	$0	$0		$0	$0	$0		$0	$0	$0	$34,765	
Seed/Sod	$1,579	$1,579	$1,579	$1,579	$0	$0		$0	$0	$0		$0	$0	$0	$6,314	
Trash Removal	$138	$0	$162	$301	$0	$0		$0	$0	$0		$0	$0	$0	$602	
Contingency	$1,800	$0	$562	$1,510	$0	$0		$0	$0	$0		$0	$0	$0	$3,872	
First Aid	$169	$0	$0	$42	$0	$0		$0	$0	$0		$0	$0	$0	$211	
Office Supplies	$807	$0	$0	$47	$0	$0		$0	$0	$0		$0	$0	$0	$854	
Operating Supplies	$1,304	$490	$676	$1,116	$0	$0		$0	$0	$0		$0	$0	$0	$3,586	
Training	$0	$0	$523	$0	$0	$0		$0	$0	$0		$0	$0	$0	$523	
Janitorial Supplies	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Soil & Water Testing	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Uniforms	$735	$588	$588	$733	$0	$0		$0	$0	$0		$0	$0	$0	$2,643	
Equipment Rental	$0	$0	$0	$414	$0	$0		$0	$0	$0		$0	$0	$0	$414	
Equipment Lease	$13,469	$13,469	$13,469	$13,469	$0	$0		$0	$0	$0		$0	$0	$0	$53,878	
Small Tools	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$88,937	$82,394	$84,458	$87,277	$0	$0		$0	$0	$0		$0	$0	$0	$343,066	

Page 15

Viera East Golf Course Month to Month

	October	November	December	January	February	March	April	May		June	July	August	September	Total	

Administrative Expenditures:
Legal Fees	

$0	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$0	
Arbitrage	$50	$50	$50	$50	$0	$0		$0	$0	$0		$0	$0	$0	$200	
Dissemination	$83	$83	$83	$83	$0	$0		$0	$0	$0		$0	$0	$0	$333	
Trustee Fees	$313	$313	$313	$313	$0	$0		$0	$0	$0		$0	$0	$0	$1,250	
Annual Audit	$125	$125	$125	$125	$0	$0		$0	$0	$0		$0	$0	$0	$500	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$0	$0		$0	$0	$0		$0	$0	$0	$18,760	
Insurance	$5,390	$5,390	$5,390	$5,390	$0	$0		$0	$0	$0		$0	$0	$0	$21,559	
Property Taxes	$601	$601	$1,185	$1,185	$0	$0		$0	$0	$0		$0	$0	$0	$3,573	
Total Administrative Expenditures	$11,252	$11,252	$11,836	$11,836	$0	$0		$0	$0	$0		$0	$0	$0	$46,175	

Reserves:															
Renewal & Replacement	$1,820	$2,687	$3,124	$3,174	$0	$0		$0	$0	$0		$0	$0	$0	$10,805	
Operating Reserves	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Reserves	$1,820	$2,687	$3,124	$3,174	$0	$0		$0	$0	$0		$0	$0	$0	$10,805	
															
Total Revenues	$134,341	$156,193	$158,710	$182,651	$0	$0		$0	$0	$0		$0	$0	$0	$631,895	
															
Total Expenditures	$151,262	$140,413	$151,884	$156,012	$0	$0		$0	$0	$0		$0	$0	$0	$599,572	
															
Operating Income (Loss)	($16,922)	$15,780	$6,826	$26,639	$0	$0		$0	$0	$0		$0	$0	$0	$32,323	

Non Operating Revenues/(Expenditures):
Special Assessments B Debt Service	

$46,530	

$46,530	

$46,530	

$46,530	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$186,118	
Interest Income	$91	$94	$70	$289	$0	$0		$0	$0	$0		$0	$0	$0	$543	
Transfer In	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Interest Expense	($14,303)	($14,303)	($14,303)	($14,303)	$0	$0		$0	$0	$0		$0	$0	$0	($57,213)	
Principal Expense	($32,917)	($32,917)	($32,917)	($32,917)	$0	$0		$0	$0	$0		$0	$0	$0	($131,667)	
Total Non Operating Revenues/(Expenditures)	($599)	($596)	($620)	($402)	$0	$0		$0	$0	$0		$0	$0	$0	($2,218)	
															
Net Non Operating Income / (Loss)	($17,521)	$15,184	$6,205	$26,238	$0	$0		$0	$0	$0		$0	$0	$0	$30,106	

Page 16

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

	October	November	December	January	February	March	April	May	June	July		August	September	Total	
Revenues

Merchandise Sales	

$9,560	

$9,648	

$12,429	

$9,043	

$0	

$0	

$0	

$0		

$0	

$0	

$0	

$0	

$40,680	
Total Revenues	$9,560	$9,648	$12,429	$9,043	$0	$0	$0	$0		$0	$0	$0	$0	$40,680	

Expenditures															
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$0	$0	$0	$0		$0	$0	$0	$0	$30,959	
Total Expenditures	$7,860	$5,700	$8,942	$8,457	$0	$0	$0	$0		$0	$0	$0	$0	$30,959	
															
Operating Income (Loss)	$1,700	$3,948	$3,487	$586	$0	$0	$0	$0		$0	$0	$0	$0	$9,722	

Page 17

Viera East
Community Development District Long Term Debt Report

Series 2006 Water Management Refunding Bonds	
Interest Rate:	5.750%	
Maturity Date:	5/1/2022	
Reserve Fund Definition:	10% Max Annual Dept	
Reserve Fund Requirement:	$239,334	
Reserve Fund Balance (1):	$239,334	
Bonds outstanding M 9/30/2016	$11,855,000	
Less: May 1, 2017 Principal	($1,710,000)	
Less: May 1, 2018 Principal	($1,810,000)	
Current Bonds Outstanding	$8,335,000	

This value is covered by the Debt Service Reserve Fund Surety Bond and is not a cash balance on the District's balance sheet.

Series 2012 Special Assessment Revenue Bonds	
Interest Rate:	2.5% to 5%	
Maturity Date:	5/1/2026	
Reserve Fund Definition:	50% Max Annual Dept	
Reserve Fund Requirement:	$279,239	
Reserve Fund Balance:	$280,406	
Bonds outstanding M 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Current Bonds Outstanding	$3,700,000	

Page 18

Viera East
Community Development District
Special Assessment Receipts - FY2019

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
						
11/10/18	$	62,799	$	13,313	$	39,917	$	9,569	$	62,799	
11/26/18	$	1,045,266	$	221,588	$	664,407	$	159,272	$	1,045,266	
12/7/18	$	1,743,148	$	369,533	$	1,108,004	$	265,611	$	1,743,148	
12/19/18	$	420,729	$	89,191	$	267,430	$	64,108	$	420,729	
1/10/19	$	114,014	$	24,170	$	72,471	$	17,373	$	114,014	
1/28/19	$	3,084	$	654	$	1,961	$	470	$	3,084	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
					$	C	
						
	$	3,389,040	$	718,449	$	2,154,190	$	516,402	$	3,389,040	

Net
Assessed	Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
						$	268,980
$	89,708
$	64,480	
Debt Service Fund	$	2,423,170	63.56%
21.20%
15.24%	$	2,154,190	$	(2,152,229)	$	1,961		
General Fund	$	808,157		$	718,449	$	(718,449)	$	C		
Recreation Fund	$	580,882		$	516,402	$	(515,932)	$	470		
							
	$	3,812,209	100.00% $	3,389,040	$	(3,386,610) $	2,431	$	423,169	

Page 19

Viera East Community Development District
Golf Course/Recreation Fund- Operations Prior Month/Year Comparison

	Actuals
1/31/18		Actuals
1/31/19		
Variance		Year to Date
1/31/18		Year to Date
1/31/19		
Variance	

Revenues:
Greens Fees	
$102,291		
$ 133,011		
$	30,720		
$400,931		
$ 450,312		
$	49,380	
Gift Cards - Sales	$647		$	584		$	(63)		$5,226		$	6,180		$	954	
Gift Cards - Usage	($2,379)		$	(3,065)		$	(685)		($7,499)		$	(6,296)		$	1,203	
Season Advance/Trail Fees	$17,424		$	21,059		$	3,635		$69,255		$	74,217		$	4,962	
Associate Memberships	$5,530		$	6,241		$	711		$15,484		$	15,958		$	474	
Driving Range	$6,696		$	6,235		$	(462)		$24,208		$	22,830		$	(1,378)	
Golf Lessons	$175		$	175		$	-		$700		$	700		$	-	
Merchandise Sales	$8,305		$	9,043		$	738		$37,109		$	40,680		$	3,571	
Restaurant	$2,421		$	2,184		$	(237)		$8,651		$	11,457		$	2,806	
Special Assessments - Operations	$1,877		$	1,877		$	-		$7,509		$	7,509		$	-	
Miscellaneous Income	 	$3,028 		  $	5,307 		  $	2,279 		 	$6,378 		  $	8,348 		  $	1,969 	
Total Revenues	  $	146,015 		  $	182,651 		  $	36,636 		  $	567,953 		  $	631,895 		  $	63,942 	
Expenditures:
Golf Course Expenditures	
$	9,170		
$	12,513		
$	(3,343)		
$	42,055		
$	46,683		
$	(4,628)	
Restaurant	$	892		$	1,224		$	(332)		$	3,429		$	3,828		$	(398)	
Golf Operations	$	28,429		$	31,531		$	(3,102)		$	106,707		$	118,056		$	(11,349)	
Merchandise Sales	$	1,854		$	8,457		$	(6,603)		$	24,103		$	30,959		$	(6,856)	
Golf Course Maintenance	$	79,173		$	87,277		$	(8,104)		$	304,191		$	343,066		$	(38,875)	
Administrative	$	10,646		$	11,836		$	(1,189)		$	44,773		$	46,175		$	(1,402)	
Reserves	  $	3,129 		  $	3,174 		  $	(45)		  $	9,929 		  $	10,805 		  $	(877)	
Total Expenditures	  $	133,293 		  $	156,012 		  $	(22,719)		  $	535,187 		  $	599,572 		  $	(64,385)	
Operating Income/(Loss)	  $	12,722 		  $	26,639 		  $	13,917 		  $	32,767 		  $	32,323 		  $	(443)	

				

				

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$15,854	$53,515	$8,379	$30,325	
$27,797	$95,466	$634	($1,935)	
$45,632	$183,531	$24,456	$36,056	
$12,159	$57,368	($2,060)	($12,709)	
$964	$14,933	$1,163	($2,719)	
$0	$0	$0	$0	
($1,616)	($5,980)	$851	$1,353	
$100,790	$398,833	$33,423	$50,371	

PY	
PY	
Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly Year to Date	
$42.62	$36.83	($0.84)	($0.25)	
$35.41	$30.50	($1.20)	($0.61)	
$37.40	$33.36	($0.04)	$0.61	
$43.43	$37.37	$0.87	$2.39	
$38.56	$35.55	($14.39)	($5.84)	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$28.35	$25.34	($4.44)	($2.66)	
$38.40	$33.79	($0.81)	$0.20	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly Year to Date	
$17,424	$69,254	$3,634	$4,961	
$25.97	$28.63	$2.04	($0.14)	

Viera East Community Development District
Detailed Rounds of Golf Report
JanH19

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
372	1,453	208	839	
785	3,130	46	+1	
1,220	5,501	656	963	
280	1,535	+52	+412	
25	420	63	+9	
0	0	0	0	
+57	+236	25	32	
2,625	11,803	946	1,412	

671	
2,419	
81	
186	
671	2,419	81	186	

101	
493	
20	
18	
287	1,057	+31	+15	
215	520	9	188	
603	2,070	H2	191	
3,899	16,292	1,025	1,789	

Rounds of Golf

Paid Rounds	

Monthly		

Year to Date		
Rounds of Golf+ Associate Member	580	12%	2,292	13%	
Rounds of Golf+ CDD Resident	831	17%	3,129	17%	
Rounds of Golf + Public	1,876	38%	6,464	36%	
Rounds of Golf + Golf Now / EZ Links	228	5%	1,123	6%	
Rounds of Golf+ Tournaments	88	2%	411	2%	
Rounds of Golf+ Misc	+	0%	+	0%	
Rain Check Issued	+32	+1%	−	204	+1%	
Total Paid Rounds	3,571		13,215		
Member Rounds
Rounds of Golf + Members	
752	
15%	
2,605	
14%	
Total Member Rounds	752		2,605		
Comp Rounds
Rounds of Golf+ Staff/Comp	
121	
2%	
511	
3%	
Rounds of Golf+ GolfNow EZ Links + Trade	256	5%	1,042	6%	
Rounds of Golf+ Other Comp	224	5%	708	4%	
Total Comp Rounds	601		2,261		
TOTAL ROUNDS OF GOLF	4,924	100%	18,081	100%	
					
Revenues					

Greens Fee Revenue	Monthly		Year to Date		
Rounds of Golf+ Associate Member	$24,233	18%	$83,840	19%	
Rounds of Golf+ CDD Resident	$28,431	21%	$93,531	21%	
Rounds of Golf + Public	$70,088	52%	$219,587	49%	
Rounds of Golf + Golf Now / EZ Links	$10,099	8%	$44,659	10%	
Rounds of Golf+ Tournaments	$2,127	2%	$12,214	3%	
Rounds of Golf+ Misc	$0	0%	$0	0%	
Rain Check Issued	($765)	+1%	($4,627)	+1%	
TOTAL GREENS FEE REVENUE	$134,213	100%	$449,204	100%	
					
Average $ per Round of Golf					

Average $ per round of Golf	Monthly		Year to Date		
Rounds of Golf+ Associate Member	$41.78		$36.58		
Rounds of Golf+ CDD Resident	$34.21		$29.89		
Rounds of Golf + Public	$37.36		$33.97		
Rounds of Golf + Golf Now / EZ Links	$44.29		$39.77		
Rounds of Golf+ Tournaments	$24.17		$29.72		
Rounds of Golf+ Misc	$0.00		$0.00		
Rain Check Issued	$23.91		$22.68		
TOTAL H Average $ per round of Golf	$37.58		$33.99		

Membership Revenue	Monthly
$21,058		Year to Date
$74,215		
Average $ per round of Golf	$28.00		$28.49		

PY H PREVIOUS YEAR