Viera East
Community Development District

Unaudited Financial Reporting
March 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 March 31, 2019
Governmental Fund Types
Totals
General	Capital Reserve	Debt Service	 Golf Course/Recreation	 (memorandum only) 
Assets
Operating Account	
$592,548	
$4,035	
8888	
$326,627	
$923,210	
Accounts Receivable	8888	8888	8888	($328)	($328)	
Assessment Receivable	8888	8888	8888	8888	$0	
Rent Receivable	8888	8888	8888	$1,652	$1,652	
Due From Golf Course	$16,321	8888	8888	8888	$16,321	
Due From General Fund	8888	8888	8888	$27,437	$27,437	
Due From Capital Reserve	8888	8888	8888	$12,388	$12,388	
Due from Debt Service	$6,134	8888	8888	$22,922	$29,056	
Due from Other	8888	8888	8888	$2,678	$2,678	
Inventory 8 Pro Shop	8888	8888	8888	$104,990	$104,990	
Investments:
State Board	
8888	
$279,593	
8888	
8888	
$279,593	
Benefit Assessment8 Series 2012	8888	8888	8888	$483,390	$483,390	
Reserve 8 Series 2012	8888	8888	8888	$280,542	$280,542	
Bond Service 2006	8888	8888	$2,472,842	8888	$2,472,842	
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	$9,407	8888	8888	$109,017	$118,424	
Total Assets	$624,410	$283,629	$2,472,842	$2,625,456	$6,006,337	
Liabilities						
Accounts Payable	$7,168	8888	8888	$19,314	$26,482	
Accrued Expenses	$3,266	8888	8888	$1,217	$4,482	
Deferred Revenue8 Season Advance	8888	8888	8888	$101,752	$101,752	
Deferred Revenue8 Special Assessments O&M	8888	8888	8888	$11,264	$11,264	
Deferred Revenue8 Special Assessments Debt	8888	8888	8888	$239,362	$239,362	
Deposit8Divots Grill	8888	8888	8888	$2,000	$2,000	
Due to General Fund	8888	8888	$6,134	$16,321	$22,455	
Accrued Interest Payable	8888	8888	8888	$66,929	$66,929	
Accrued Principal Payable	8888	8888	8888	$197,500	$197,500	
Golf Cart Lease Payable	8888	8888	8888	8888	$0	
Sales Tax Payable	8888	8888	8888	$16,974	$16,974	
Event Deposits	8888	8888	8888	($2,943)	($2,943)	
Due to Golf Course	$27,437	$12,388	$22,922	8888	$62,747	
Due to Debt Service	8888	8888	8888	8888	$0	
Due to Capital Reserve	8888	8888	8888	8888	$0	
Accrued Payroll Payable	$10,120	8888	8888	$25,356	$35,476	
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	($1,913,825)	($1,913,825)	
Fund Balances
Assigned 8 First Quarter	
$176,000	
8888	
8888	
8888	
$176,000	
Nonspendable 8 Prepaid Expenses	$9,407	8888	8888	8888	$9,407	
Unassigned	$391,013	8888	8888	8888	$391,013	
Assigned8 Capital Reserve Fund	8888	$271,241	8888	8888	$271,241	
Restricted for Debt Service	8888	8888	$2,443,786	8888	$2,443,786	
Total Liabilities, Fund Equity, Other	$624,410	$283,629	$2,472,842	$2,625,456	$6,006,337	
Page 1

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

	Adopted
Budget	Prorated Budget
3/31/19	Actual
3/31/19	
Variance	
Revenues					
Maintenance Assessments	$808,157	$738,059	$738,059	$0	
Golf Course Administrative Services	$56,280	$28,140	$28,140	$0	
Interest Income	$100	$50	$10	($40)	
Total Revenues	$864,536	$766,249	$766,209	($40)	

Administrative Expenditures					
Supervisors Fees	$30,195	$15,098	$13,439	$1,659	
Engineering Fees	$5,000	$2,500	$588	$1,913	
Attorney's Fees	$5,000	$2,500	$0	$2,500	
Dissemination	$1,000	$500	$500	$0	
Trustee Fees	$5,600	$2,800	$2,877	($77)	
Annual Audit	$6,500	$3,250	$3,250	($0)	
Collection Agent	$2,500	$1,250	$1,250	($0)	
Management Fees	$100,440	$50,220	$50,220	$0	
Postage	$1,500	$750	$368	$382	
Printing & Binding	$2,500	$1,250	$363	$887	
InsuranceP Liability	$7,293	$3,647	$3,140	$506	
Legal Advertising	$2,500	$1,250	$196	$1,054	
Other Current Charges	$1,500	$750	$325	$425	
Office Supplies	$3,000	$1,500	$106	$1,394	
Dues & Licenses	$175	$88	$87	$0	
Information Technology	$3,400	$1,700	$1,700	$0	
Total Administrative	$178,103	$89,052	$78,409	$10,643	

Page 2

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

	Adopted
Budget	Prorated Budget
3/31/19	Actual
3/31/19	
Variance	
Operating Expenditures					
Salaries	$136,662	$68,331	$69,105	($774)	
Administrative Fee	$1,463	$732	$760	($28)	
FICA Expense	$10,455	$5,228	$5,182	$45	
Employee Insurance	$8,893	$4,447	$4,248	$198	
Workers Compensation	$2,679	$1,340	$1,861	($521)	
Unemployment	$853	$427	$866	($439)	
Other Contractual	$5,000	$2,500	$3,612	($1,112)	
Training	$500	$250	$0	$250	
Uniforms	$500	$250	$0	$250	
Total Operating	$167,005	$83,503	$85,634	($2,131)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$7,000	$2,936	$4,064	
Lake Bank Restoration	$60,000	$30,000	$0	$30,000	
Environmental Services	$20,000	$10,000	$11,446	($1,446)	
Water Management System	$99,000	$49,500	$46,435	$3,065	
Control Burns	$15,000	$7,500	$0	$7,500	
Contingencies	$9,000	$4,500	$894	$3,606	
Fire Line Maintenance	$5,000	$2,500	$1,177	$1,323	
Basin Repair	$4,000	$2,000	$455	$1,545	
Total Maintenance	$226,000	$113,000	$63,343	$49,657	

Page 3

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

	Adopted
Budget	Prorated Budget
3/31/19	Actual
3/31/19	
Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$73,938	$65,547	$8,391	
Administrative Fees	$3,454	$1,727	$1,680	$47	
FICA	$11,312	$5,656	$4,805	$851	
Health Insurance	$30,559	$15,280	$15,027	$253	
Workers Compensation	$2,898	$1,449	$1,705	($256)	
Unemployment	$2,120	$1,060	$1,643	($583)	
Telephone	$4,500	$2,250	$3,543	($1,293)	
Utilities	$7,700	$3,850	$2,219	$1,631	
Property Appraiser	$1,990	$995	$1,986	($991)	
Insurance	$1,447	$724	$809	($86)	
Repairs	$12,000	$6,000	$16,155	($10,155)	
Fuel	$7,500	$3,750	$6,738	($2,988)	
Park Maintenance	$3,000	$1,500	$1,490	$10	
Sidewalk Maintenance	$5,000	$2,500	$0	$2,500	
Chemicals	$5,000	$2,500	$767	$1,733	
Contingencies	$5,000	$2,500	$5,384	($2,884)	
Refuse	$8,000	$4,000	$3,600	$400	
Office Supplies	$750	$375	$158	$217	
Uniforms	$3,000	$1,500	$1,361	$139	
Fire Alarm System	$4,000	$2,000	$672	$1,328	
Rain Bird Pump System	$18,500	$9,250	$14,250	($5,000)	
Maintenance Reserve P Transfer Out	$7,823	$3,911	$3,911	$0	
Maintenance Reserve P Transfer Out (Excess)	$0	$0	$94,484	($94,484)	
Total Grounds Maintenance	$293,428	$146,714	$247,934	($101,220)	
					
Total Expenditures	$864,536	$432,268	$475,319	($43,051)	
					
Excess Revenue/(Expenditures)	$0		$290,890		
					
Beginning Fund Balance	$0		$285,530		
					
Ending Fund Balance	$0		$576,420		

Page 4

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

	Adopted
Budget	Prorated Budget
3/31/19	Actual
3/31/19	
Variance	
Revenues					

Interest Income	
$250	
$125	
$3,117	
$2,992	
Reserve Funding ; Transfer In (General)	$7,823	$3,911	$3,911	$0	
Reserve Funding ; Transfer In (Golf)	$20,468	$10,234	$22,162	$11,928	
Reserve Funding ; Transfer In (General Excess)	$0	$0	$94,484	$94,484	
Total Revenues	$28,541	$14,270	$123,674	$109,404	

Expenditures					
Capital Outlay	$100,000	$6,410	$6,410	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$100,000	$6,410	$6,410	$0	
					
Excess Revenues/(Expenditures)	($71,459)		$117,265		
					
Beginning Fund Balance	$785,491		$153,977		
					
Ending Fund Balance	$714,032		$271,241		

Page 5

Viera East Community Development District

Check Date	Vendor	Detail	Amount

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

2/12/19 Barnett Fronczak Barlow	Initial Architect Payment	$	1,000.00	
3/7/19 Gray's Ornamentals Inc	Landscaping	$	1,460.00	
4/11/19 Landscape Depot of Brevard Inc	Landscaping	$	3,949.75	

  $	6,409.75 	

FY2019

Total

Page 6

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

	Adopted
Budget	Prorated Budget
3/31/19	Actual
3/31/19	
Variance	
Revenues					
Special Assessments	$2,423,170	$2,212,984	$2,212,984	$0	
Interest Income	$100	$42	$1,375	$1,333	
Total Revenues	$2,423,270	$2,213,026	$2,214,359	$1,333	

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)	$1,974,727	
			
Beginning Fund Balance	$466,966	$469,058	
			
Ending Fund Balance	$454,101	$2,443,786	

Page 7

			

			

			

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

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Restaurant Expenditures
Utilities	
$9,680	
$1,011	
$1,258	
$247	
$5,350	
$5,313	
($37)	
Pest Control	$1,800	$0	$234	$234	$0	$988	$988	
Equipment Lease	$1,100	$94	$143	$49	$562	$604	$41	
Total Restaurant Expenditures	$12,580	$1,105	$1,635	$531	$5,913	$6,905	$993	

Golf Operation Expenditures								
Salaries	$233,200	$19,605	$19,433	($172)	$104,977	$116,595	$11,618	
Administrative Fee	$16,543	$1,534	$1,379	($156)	$8,590	$8,271	($319)	
FICA Expense	$18,280	$1,500	$1,523	$24	$8,532	$9,140	$608	
Health Insurance	$506	$54	$42	($11)	$245	$253	$8	
Workers Compensation	$4,684	$536	$390	($145)	$3,059	$2,342	($717)	
Unemployment	$10,726	$913	$894	($19)	$4,514	$5,363	$849	
Golf Printing	$500	$0	$42	$42	$0	$250	$250	
Utilities	$20,500	$2,471	$1,708	($762)	$11,355	$10,250	($1,105)	
Repairs	$250	$0	$21	$21	$525	$125	($400)	
Pest Control	$1,800	$0	$150	$150	$63	$900	$837	
Supplies	$3,000	$581	$250	($331)	$7,511	$1,500	($6,011)	
Uniforms	$1,500	$0	$125	$125	$303	$750	$447	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$1,000	$1,000	
Fuel	$500	$0	$42	$42	$0	$250	$250	
Cart Lease	$46,500	$3,972	$3,875	($97)	$22,951	$23,250	$299	
Cart Maintenance	$4,000	$147	$333	$187	$1,529	$2,000	$471	
Driving Range	$10,000	$0	$833	$833	($715)	$5,000	$5,715	
Total Golf Operation Expenditures	$374,489	$31,311	$31,206	($105)	$173,439	$187,239	$13,800	

Merchandise Sales								
Cost of Goods Sold	$77,000	$9,714	$6,417	($3,298)	$48,082	$38,500	($9,582)	
Total Merchandise Sales	$77,000	$9,714	$6,417	($3,298)	$48,082	$38,500	($9,582)	

Page 9

			

			

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

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	YearLtoLDate
Budget	
Variance	

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$750	
$750	
Arbitrage	$600	$50	$50	$0	$300	$300	$0	
Dissemination	$1,000	$83	$83	$0	$500	$500	$0	
Trustee Fees	$3,750	$361	$313	($48)	$1,923	$1,875	($48)	
Annual Audit	$1,500	$125	$125	$0	$750	$750	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$28,140	$28,140	$0	
Insurance	$75,000	$5,461	$6,250	$789	$32,409	$37,500	$5,091	
Property Taxes	$7,500	$1,185	$625	($560)	$5,943	$3,750	($2,193)	
Total Administrative Expenditures	$147,130	$11,955	$12,261	$306	$69,965	$73,565	$3,600	

Renewal & Replacement	
$20,468	
$4,051	
$1,706	
($2,345)	
$18,509	
$10,234	
($8,275)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,468	$4,051	$1,706	($2,345)	$18,509	$10,234	($8,275)	
								
Total Revenues	$1,814,917	$227,705	$237,741	($10,037)	$1,062,142	$1,055,863	$6,279	
								
Total Expenditures	$1,807,635	$151,768	$151,218	($550)	$896,496	$904,400	$7,905	
								
Operating Income (Loss)	$7,283	$75,937	$86,524	($10,587)	$165,646	$151,463	$14,183	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$46,530	$46,530	$0	$279,178	$279,178	$0	
Interest Income	$1,000	$65	$83	($18)	$681	$500	$181	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($85,819)	($85,819)	($0)	
Principal Expense	($395,000)	($32,917)	($32,917)	($0)	($197,500)	($197,500)	($0)	
Total Non Operating Revenues/(Expenditures)	($7,283)	($625)	($607)	($18)	($3,461)	($3,641)	$181	
								
Change in Net Assets	$0	$75,312	$85,917	($10,605)	$162,186	$147,822	$14,364	
								
Beginning Net Assets	$0	LLLL	LLLL	LLLL	($2,076,011)	LLLL	LLLL	
								
Ending Net Assets	$0	LLLL	LLLL	LLLL	($1,913,825)	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	$14,266	$5,344		$0		$0		$0		$0		$0	$0	$738,059	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0		$0		$0	$0	$28,140	
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	$18,956	$10,034		$0		$0		$0		$0		$0	$0	$766,209	

Administrative Expenditures																			
Supervisors Fees	$2,297	$2,635	$2,066	$1,372	$2,534	$2,534		$0		$0		$0		$0		$0	$0	$13,439	
Engineering Fees	$0	$0	$0	$588	$0	$0		$0		$0		$0		$0		$0	$0	$588	
Attorney's Fees	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	
Dissemination	$83	$83	$83	$83	$83	$83		$0		$0		$0		$0		$0	$0	$500	
Trustee Fees	$467	$467	$467	$467	$467	$543		$0		$0		$0		$0		$0	$0	$2,877	
Annual Audit	$542	$542	$542	$542	$542	$542		$0		$0		$0		$0		$0	$0	$3,250	
Collection Agent	$208	$208	$208	$208	$208	$208		$0		$0		$0		$0		$0	$0	$1,250	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370		$0		$0		$0		$0		$0	$0	$50,220	
Postage	$104	$119	$43	$24	$34	$43		$0		$0		$0		$0		$0	$0	$368	
Printing & Binding	$65	$36	$73	$54	$94	$41		$0		$0		$0		$0		$0	$0	$363	
InsuranceN Liability	$523	$523	$523	$523	$523	$523		$0		$0		$0		$0		$0	$0	$3,140	
Legal Advertising	$0	$196	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$196	
Other Current Charges	$82	$56	$89	$22	$30	$46		$0		$0		$0		$0		$0	$0	$325	
Office Supplies	$20	$20	$0	$46	$20	$0		$0		$0		$0		$0		$0	$0	$106	
Dues & Licenses	$15	$15	$15	$15	$15	$15		$0		$0		$0		$0		$0	$0	$87	
Information Technology	$283	$283	$283	$283	$283	$283		$0		$0		$0		$0		$0	$0	$1,700	
Total Administrative	$13,061	$13,553	$12,762	$12,597	$13,204	$13,232		$0		$0		$0		$0		$0	$0	$78,409	

Operating Expenditures																			
Salaries	$11,601	$10,600	$12,851	$11,720	$10,603	$11,730		$0		$0		$0		$0		$0	$0	$69,105	
Administration Fee	$125	$117	$142	$129	$117	$129		$0		$0		$0		$0		$0	$0	$760	
FICA Expense	$870	$803	$963	$876	$793	$877		$0		$0		$0		$0		$0	$0	$5,182	
Health Insurance	$701	$886	$592	$624	$796	$648		$0		$0		$0		$0		$0	$0	$4,248	
Workers Compensation	$289	$290	$351	$320	$290	$321		$0		$0		$0		$0		$0	$0	$1,861	
Unemployment	$0	$0	$0	$699	$26	$141		$0		$0		$0		$0		$0	$0	$866	
Other Contractual	$577	$941	$262	$631	$606	$596		$0		$0		$0		$0		$0	$0	$3,612	
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	$13,231	$14,442		$0		$0		$0		$0		$0	$0	$85,634	

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	$7,565	$7,101		$0		$0		$0		$0		$0	$0	$46,435	
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	$225	$0		$0		$0		$0		$0		$0	$0	$1,177	
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	$7,790	$7,101		$0		$0		$0		$0		$0	$0	$63,343	

Grounds Maintenance Expenditures																			
Salaries	$10,763	$9,993	$12,103	$11,359	$10,155	$11,174		$0		$0		$0		$0		$0	$0	$65,547	
Administrative Fees	$271	$259	$315	$287	$260	$287		$0		$0		$0		$0		$0	$0	$1,680	
FICA	$772	$738	$862	$850	$754	$829		$0		$0		$0		$0		$0	$0	$4,805	
Health Insurance	$2,426	$2,238	$2,515	$2,928	$3,020	$1,901		$0		$0		$0		$0		$0	$0	$15,027	
Workers Compensation	$293	$273	$331	$226	$277	$305		$0		$0		$0		$0		$0	$0	$1,705	
Unemployment	$20	$19	$23	$754	$494	$333		$0		$0		$0		$0		$0	$0	$1,643	
Telephone	$425	$656	$0	$992	$732	$738		$0		$0		$0		$0		$0	$0	$3,543	
Utilities	$406	$379	$373	$326	$352	$383		$0		$0		$0		$0		$0	$0	$2,219	
Property Appraiser	$0	$0	$1,986	$0	$0	$0		$0		$0		$0		$0		$0	$0	$1,986	
InsuranceN Property	$135	$135	$135	$135	$135	$135		$0		$0		$0		$0		$0	$0	$809	
Repairs	$3,185	$2,510	$932	$1,931	$6,286	$1,312		$0		$0		$0		$0		$0	$0	$16,155	
Fuel	$1,347	$918	$1,688	$1,116	$1,038	$630		$0		$0		$0		$0		$0	$0	$6,738	
Park Maintenance	$142	$693	$300	$31	$18	$306		$0		$0		$0		$0		$0	$0	$1,490	
Sidewalk Repair	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0	$0	$0	
Chemicals	$244	$0	$0	$0	$300	$223		$0		$0		$0		$0		$0	$0	$767	
Contingencies	$0	$5,346	$37	$0	$0	$0		$0		$0		$0		$0		$0	$0	$5,384	
Refuse	$720	$480	$480	$960	$480	$480		$0		$0		$0		$0		$0	$0	$3,600	
Office Supplies	$0	$0	$0	$0	$0	$158		$0		$0		$0		$0		$0	$0	$158	
Uniforms	$250	$260	$0	$450	$200	$200		$0		$0		$0		$0		$0	$0	$1,361	
Fire Alarm System	$129	$129	$137	$0	$139	$139		$0		$0		$0		$0		$0	$0	$672	
Rain Bird Pump System	$2,298	$2,298	$0	$5,057	$2,298	$2,298		$0		$0		$0		$0		$0	$0	$14,250	
Maintenance ReserveN Transfer Out	$652	$652	$652	$652	$652	$652		$0		$0		$0		$0		$0	$0	$3,911	
Maintenance ReserveN 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	$27,590	$22,483		$0		$0		$0		$0		$0	$0	$247,934	
																			
Total Expenditures	$156,048	$69,639	$63,530	$67,030	$61,815	$57,258		$0		$0		$0		$0		$0	$0	$475,319	
																			
Excess Revenue/(Expenditures)	($151,358)	$169,952	$399,884	($37,507)	($42,859)	($47,223)		$0		$0		$0		$0		$0	$0	$290,890	

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	
3,877	
4,761	
0	
0	
0	
0	
0	
0	
21,898	
Member Rounds	597	640	645	761	676	793	0	0	0	0	0	0	4,112	
Comp Rounds	484	566	599	592	489	586	0	0	0	0	0	0	3,316	
Revenue per Round
Paid Rounds	
$30	
$33	
$35	
$37	
$40	
$36	
$0	
$0	
$0	
$0	
$0	
$0	
$212	
Revenues:
Greens Fees	
$96,077	
$111,965	
$109,258	
$133,011	
$153,726	
$173,044	
$0	
$0	
$0	
$0	
$0	
$0	
$777,081	
Gift Cards B Sales	$743	$1,251	$3,602	$584	$405	$823	$0	$0	$0	$0	$0	$0	$7,407	
Gift Cards B Usage	($963)	($489)	($1,780)	($3,065)	($1,996)	($1,660)	$0	$0	$0	$0	$0	$0	($9,953)	
Season Advance/Trail Fees	$15,428	$19,567	$18,164	$21,059	$20,417	$20,247	$0	$0	$0	$0	$0	$0	$114,882	
Associate Memberships	$3,476	$3,397	$2,844	$6,241	$4,345	$3,713	$0	$0	$0	$0	$0	$0	$24,016	
Driving Range	$5,109	$5,514	$5,973	$6,235	$7,476	$8,814	$0	$0	$0	$0	$0	$0	$39,120	
Golf Lessons	$175	$175	$175	$175	$175	$175	$0	$0	$0	$0	$0	$0	$1,050	
Merchandise Sales	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$0	$0	$0	$0	$0	$0	$64,860	
Restaurant	$1,889	$2,185	$5,199	$2,184	$1,977	$2,868	$0	$0	$0	$0	$0	$0	$16,302	
Special Assessments B Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$0	$0	$0	$0	$0	$0	$11,264	
Miscellaneous Income	$969	$1,103	$968	$5,307	$2,773	$4,993	$0	$0	$0	$0	$0	$0	$16,113	
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$0	$0	$0	$0	$0	$0	$1,062,142	

Golf Course Expenditures:
Other Contractual Services	

$513	

$1,132	

$764	

$1,225	

$970	

$408	

$0	

$0	

$0	

$0	

$0	

$0	

$5,011.72	
Telephone/Internet	$403	$300	$519	$168	$104	$104	$0	$0	$0	$0	$0	$0	$1,598	
Postage	$152	$257	$0	$313	$21	$324	$0	$0	$0	$0	$0	$0	$1,065	
Printing & Binding	$0	$409	$0	$282	$0	$0	$0	$0	$0	$0	$0	$0	$691	
Utilities	$368	$397	$281	$681	$477	$791	$0	$0	$0	$0	$0	$0	$2,995	
Repairs & Maintenance	$373	$375	$0	$1,043	$519	$723	$0	$0	$0	$0	$0	$0	$3,034	
Advertising	$4,843	$3,044	$4,819	$3,841	$2,765	$2,507	$0	$0	$0	$0	$0	$0	$21,820	
Bank Charges	$2,073	$2,748	$2,948	$3,162	$4,032	$3,494	$0	$0	$0	$0	$0	$0	$18,457	
Office Supplies	$1,074	$752	$612	$857	$84	$212	$0	$0	$0	$0	$0	$0	$3,590	
Operating Supplies	$427	$811	$406	$717	$235	$144	$0	$0	$0	$0	$0	$0	$2,739	
Dues, Licenses & Subscriptions	$663	$13	$585	$0	$4,317	$380	$0	$0	$0	$0	$0	$0	$5,958	
Drug Testing B All Departments	$0	$0	$92	$0	$47	$0	$0	$0	$0	$0	$0	$0	$139	
Training, Education & Employee Relations	$0	$468	$815	$112	$20	$167	$0	$0	$0	$0	$0	$0	$1,583	
Contractual Security	$169	$112	$112	$112	$112	$112	$0	$0	$0	$0	$0	$0	$730	
IT Services	$340	$0	$0	$2,500	$0	$0	$0	$0	$0	$0	$0	$0	$2,840	
Total Golf Course Expenditures	$11,399	$10,818	$11,954	$15,013	$13,703	$9,366	$0	$0	$0	$0	$0	$0	$72,252	

Restaurant Expenditures:														
Utilities	$863	$814	$645	$1,130	$888	$1,011	$0	$0	$0	$0	$0	$0	$5,350	
Pest Control	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Equipment Lease	$94	$94	$94	$94	$92	$94	$0	$0	$0	$0	$0	$0	$562	
Total Restaurant Expenditures	$957	$908	$739	$1,224	$980	$1,105	$0	$0	$0	$0	$0	$0	$5,913	

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	

$14,506	

$19,605	

$0		

$0	

$0	

$0	

$0	

$0	

$104,977	
Administrative Fee	$1,320	$1,338	$1,625	$1,482	$1,290	$1,534	$0		$0	$0	$0	$0	$0	$8,590	
FICA Expense	$1,338	$1,238	$1,918	$1,428	$1,110	$1,500	$0		$0	$0	$0	$0	$0	$8,532	
Health Insurance	$38	$38	$38	$38	$38	$54	$0		$0	$0	$0	$0	$0	$245	
Workers Compensation	$478	$442	$696	$510	$396	$536	$0		$0	$0	$0	$0	$0	$3,059	
Unemployment	$559	$512	$500	$1,188	$841	$913	$0		$0	$0	$0	$0	$0	$4,514	
Golf Printing	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$0	
Utilities	$1,575	$1,666	$1,678	$2,197	$1,768	$2,471	$0		$0	$0	$0	$0	$0	$11,355	
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	$945	$581	$0		$0	$0	$0	$0	$0	$7,511	
Uniforms	$173	$0	$58	$0	$72	$0	$0		$0	$0	$0	$0	$0	$303	
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	$3,750	$3,972	$0		$0	$0	$0	$0	$0	$22,951	
Cart Maintenance	$215	$0	$24	$707	$436	$147	$0		$0	$0	$0	$0	$0	$1,529	
Driving Range	$0	$0	$0	$365	($1,080)	$0	$0		$0	$0	$0	$0	$0	($715)	
Total Golf Operation Expenditures	$29,038	$26,655	$30,832	$31,531	$24,072	$31,311	$0		$0	$0	$0	$0	$0	$173,439	

Merchandise Sales:															
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$0		$0	$0	$0	$0	$0	$48,082	
Total Merchandise Sales	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$0		$0	$0	$0	$0	$0	$48,082	

Golf Course Maintenance:
Salaries	

$35,460	

$33,522	

$39,979	

$36,998	

$32,822	

$35,951	

$0		

$0	

$0	

$0	

$0	

$0	

$214,732	
Administrative Fees	$869	$857	$1,037	$945	$854	$906	$0		$0	$0	$0	$0	$0	$5,467	
FICA Expense	$2,555	$2,491	$2,379	$2,651	$2,351	$2,574	$0		$0	$0	$0	$0	$0	$15,001	
Employee Insurance	$3,890	$1,908	$3,110	$2,797	$2,935	$3,800	$0		$0	$0	$0	$0	$0	$18,440	
Workers Compensation	$963	$915	$901	$1,009	$896	$980	$0		$0	$0	$0	$0	$0	$5,664	
Unemployment	$85	$0	$0	$2,390	$1,353	$1,360	$0		$0	$0	$0	$0	$0	$5,188	
Drug Testing	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$0	
Consulting Fees	$500	$500	$500	$500	$500	$500	$0		$0	$0	$0	$0	$0	$3,000	
Fire Alarm System	$129	$86	$97	$86	$86	$86	$0		$0	$0	$0	$0	$0	$570	
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	$2,086	$2,840	$0		$0	$0	$0	$0	$0	$12,898	
Repairs	$5,044	$3,818	$3,684	$4,479	$3,689	$3,586	$0		$0	$0	$0	$0	$0	$24,300	
Fuel & Oil	$2,735	$3,391	$2,683	$2,267	$2,357	$1,339	$0		$0	$0	$0	$0	$0	$14,771	
Pest Control	$257	$257	$0	$514	$267	$267	$0		$0	$0	$0	$0	$0	$1,562	
Irrigation/Drainage	$1,522	$1,628	$1,773	$3,365	$3,399	$2,876	$0		$0	$0	$0	$0	$0	$14,563	
Sand and Topsoil	$5,419	$2,208	$934	$1,204	$397	$2,174	$0		$0	$0	$0	$0	$0	$12,337	
Flower/Mulch	$0	$0	$142	$0	$1,995	$581	$0		$0	$0	$0	$0	$0	$2,717	
Fertilizer	$7,561	$13,172	$7,722	$6,311	$8,054	$8,700	$0		$0	$0	$0	$0	$0	$51,519	
Seed/Sod	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$0		$0	$0	$0	$0	$0	$9,471	
Trash Removal	$138	$0	$162	$301	$138	$0	$0		$0	$0	$0	$0	$0	$740	
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	$183	$0	$0		$0	$0	$0	$0	$0	$3,769	
Training	$0	$0	$523	$0	$486	$0	$0		$0	$0	$0	$0	$0	$1,009	
Janitorial Supplies	$0	$0	$0	$0	$0	$84	$0		$0	$0	$0	$0	$0	$84	
Soil & Water Testing	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	$0	
Uniforms	$735	$588	$588	$733	$595	$595	$0		$0	$0	$0	$0	$0	$3,834	
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	$13,981	$13,488	$0		$0	$0	$0	$0	$0	$81,347	
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	$81,003	$84,265	$0		$0	$0	$0	$0	$0	$508,335	

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	$50	$50	$0		$0	$0	$0	$0	$0	$300	
Dissemination	$83	$83	$83	$83	$83	$83	$0		$0	$0	$0	$0	$0	$500	
Trustee Fees	$313	$313	$313	$313	$313	$361	$0		$0	$0	$0	$0	$0	$1,923	
Annual Audit	$125	$125	$125	$125	$125	$125	$0		$0	$0	$0	$0	$0	$750	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0		$0	$0	$0	$0	$0	$28,140	
Insurance	$5,390	$5,390	$5,390	$5,390	$5,390	$5,461	$0		$0	$0	$0	$0	$0	$32,409	
Property Taxes	$601	$601	$1,185	$1,185	$1,185	$1,185	$0		$0	$0	$0	$0	$0	$5,943	
Total Administrative Expenditures	$11,252	$11,252	$11,836	$11,836	$11,836	$11,955	$0		$0	$0	$0	$0	$0	$69,965	

Reserves:															
Renewal & Replacement	$1,820	$2,687	$3,124	$3,174	$3,653	$4,051	$0		$0	$0	$0	$0	$0	$18,509	
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	$3,653	$4,051	$0		$0	$0	$0	$0	$0	$18,509	
															
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$0		$0	$0	$0	$0	$0	$1,062,142	
															
Total Expenditures	$151,262	$140,413	$151,884	$158,512	$142,656	$151,768	$0		$0	$0	$0	$0	$0	$896,496	
															
Operating Income (Loss)	($16,922)	$15,780	$6,826	$24,139	$59,886	$75,937	$0		$0	$0	$0	$0	$0	$165,646	

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

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$0		

$0	

$0	

$0	

$0	

$0	

$279,178	
Interest Income	$91	$94	$70	$289	$72	$65	$0		$0	$0	$0	$0	$0	$681	
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)	($14,303)	($14,303)	$0		$0	$0	$0	$0	$0	($85,819)	
Principal Expense	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	$0		$0	$0	$0	$0	$0	($197,500)	
Total Non Operating Revenues/(Expenditures)	($599)	($596)	($620)	($402)	($618)	($625)	$0		$0	$0	$0	$0	$0	($3,461)	
															
Net Non Operating Income / (Loss)	($17,521)	$15,184	$6,205	$23,738	$59,268	$75,312	$0		$0	$0	$0	$0	$0	$162,186	

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	

$11,368	

$12,811	

$0	

$0		

$0	

$0	

$0	

$0	

$64,860	
Total Revenues	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$0	$0		$0	$0	$0	$0	$64,860	

Expenditures															
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$0	$0		$0	$0	$0	$0	$48,082	
Total Expenditures	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$0	$0		$0	$0	$0	$0	$48,082	
															
Operating Income (Loss)	$1,700	$3,948	$3,487	$586	$3,959	$3,097	$0	$0		$0	$0	$0	$0	$16,777	

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:	$280,542	
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	
2/11/19	$	67,509	$	14,313	$	42,910	$	10,286	$	67,509	
2/11/2019 (1)	$	(219)	$	(46)	$	(139)	$	(33)	$	(219)	
3/6/19	$	25,210	$	5,344	$	16,024	$	3,841	$	25,210	
					$	E	
					$	E	
					$	E	
					$	E	
					$	E	
					$	E	
					$	E	
						
	$	3,481,540	$	738,060	$	2,212,984	$	530,496	$	3,481,540	

Net
Assessed	Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
						$	210,186
$	70,097
$	50,386	
Debt Service Fund	$	2,423,170	63.56%
21.20%
15.24%	$	2,212,984	$	(2,212,984)	$	E		
General Fund	$	808,157		$	738,060	$	(738,060)	$	E		
Recreation Fund	$	580,882		$	530,496	$	(530,496)	$	E		
							
	$	3,812,209	100.00% $	3,481,540	$	(3,481,540) $	E	$	330,669	

(1) Represents postage for mailing 2018 first tax notices.

Page 19

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

Actuals
3/31/18	Actuals
3/31/19	
Variance		Year to Date
3/31/18	Year to Date
3/31/19	
Variance	

Revenues:
Greens Fees	
$180,353	
$ 173,044	
$	(7,309)	
$742,067	
$ 777,081	
$	35,014	
Gift Cards - Sales	$785	$	823	$	38	$6,967	$	7,407	$	440	
Gift Cards - Usage	($2,243)	$	(1,660)	$	583	($11,835)	$	(9,953)	$	1,883	
Season Advance/Trail Fees	$17,357	$	20,247	$	2,890	$103,296	$ 114,882	$	11,585	
Associate Memberships	$3,634	$	3,713	$	79	$23,068	$	24,016	$	948	
Driving Range	$9,622	$	8,814	$	(808)	$42,409	$	39,120	$	(3,289)	
Golf Lessons	$175	$	175	$	-	$1,050	$	1,050	$	-	
Merchandise Sales	$15,190	$	12,811	$	(2,379)	$64,983	$	64,860	$	(123)	
Restaurant	$3,539		$	2,868		$	(670)		$13,972		$	16,302		$	2,330	
Special Assessments - Operations	$1,877		$	1,877		$	-		$11,264		$	11,264		$	-	
Miscellaneous Income	 	$329 		  $	4,993 		  $	4,664 		 	$10,555 		  $	16,113 		  $	5,558 	
Total Revenues	  $	230,618 		  $	227,705 		  $	(2,913)		  $ 1,007,795 		  $ 1,062,142 		  $	54,347 	
Expenditures:
Golf Course Expenditures	
$	16,513		
$	9,366		
$	7,147		
$	71,965		
$	72,252		
$	(287)	
Restaurant	$	892		$	1,105		$	(213)		$	5,200		$	5,913		$	(713)	
Golf Operations	$	30,018		$	31,311		$	(1,293)		$	167,053		$	173,439		$	(6,386)	
Merchandise Sales	$	11,041		$	9,714		$	1,327		$	43,543		$	48,082		$	(4,539)	
Golf Course Maintenance	$	86,300		$	84,265		$	2,034		$	479,065		$	508,335		$	(29,270)	
Administrative	$	13,481		$	11,955		$	1,526		$	69,325		$	69,965		$	(640)	
Reserves	  $	4,184 		  $	4,051 		  $	134 		  $	17,033 		  $	18,509 		  $	(1,476)	
Total Expenditures	  $	162,430 		  $	151,768 		  $	10,662 		  $	853,185 		  $	896,496 		  $	(43,311)	
Operating Income/(Loss)	  $	68,188 		  $	75,937 		  $	7,749 		  $	154,610 		  $	165,646 		  $	11,036 	

						

						

PY	PY	
Vs. PY	Vs. PY	
Monthly Year to Date	Monthly Year to Date	
$41.09	$39.02	($0.78)	($0.96)	
$31.87	$31.16	$0.41	($0.24)	
$39.47	$35.85	($3.29)	($0.45)	
$44.34	$39.91	($1.49)	$1.14	
$39.27	$37.40	$1.88	($3.04)	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$29.79	$25.70	$0.18	$0.75	
$38.34	$35.70	($1.74)	($0.38)	
PY	PY	Vs. PY	Vs. PY	
Monthly Year to Date	Monthly Year to Date	
$17,357	$103,294	$2,890	$11,585	
$22.45	$26.51	$2.30	$1.28	

	Monthly	Year to Date	
Membership Revenue	$20,247	$114,879	
Average $ per round of Golf	$24.75	$27.79	

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf+ Associate Member	$40.31	$38.06	
Rounds of Golf+ CDD Resident	$32.27	$30.92	
Rounds of Golf + Public	$36.17	$35.40	
Rounds of Golf + Golf Now / EZ Links	$42.86	$41.05	
Rounds of Golf+ Tournaments	$41.15	$34.36	
Rounds of Golf+ Misc	$0.00	$0.00	
Rain Check Issued	$29.97	$26.44	
TOTAL H Average $ per round of Golf	$36.60	$35.31	

Viera East Community Development District
Detailed Rounds of Golf Report
MarH19

Rounds of Golf

Monthly

Year to Date

PY H PREVIOUS YEAR

Paid Rounds
Rounds of Golf+ Associate Member	
649	
11%	
3,579	
12%	
Rounds of Golf+ CDD Resident	933	15%	5,041	17%	
Rounds of Golf + Public	2,820	46%	11,520	39%	
Rounds of Golf + Golf Now / EZ Links	265	4%	1,524	5%	
Rounds of Golf+ Tournaments	130	2%	639	2%	
Rounds of Golf+ Misc	+	0%	+	0%	
Rain Check Issued	+86	+1%	+	360	+1%	
Total Paid Rounds	4,711			21,943		
Member Rounds
Rounds of Golf + Members	
818	
13%		
4,134	
14%	
Total Member Rounds	818			4,134		
Comp Rounds
Rounds of Golf+ Staff/Comp	
138	
2%		
777	
3%	
Rounds of Golf+ GolfNow EZ Links + Trade	269	4%		1,554	5%	
Rounds of Golf+ Other Comp	179	3%		1,020	3%	
Total Comp Rounds	586			3,351		
TOTAL ROUNDS OF GOLF	6,115	100%		29,428	100%	

 	

PY	
PY	
Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly Year to Date	
724	2,750	+75	829	
1,096	5,367	+163	+326	
2,498	9,909	322	1,611	
347	2,373	+82	+849	
52	612	78	27	
0	0	0	0	
+19	+267	+67	+93	
4,698	20,744	13	1,199	

773	
3,896	
45	238	
773	3,896	45	238	

198	
817	
+60	+40	
316	1,677	+47	+123	
218	981	+39	39	
732	3,475	H146	H124	
6,203	28,115	H88	1,313	

Revenues

Greens Fee Revenue	

Monthly		

Year to Date		
Rounds of Golf+ Associate Member	$26,161	15%	$136,207	18%	
Rounds of Golf+ CDD Resident	$30,110	17%	$155,871	20%	
Rounds of Golf + Public	$102,013	59%	$407,831	53%	
Rounds of Golf + Golf Now / EZ Links	$11,357	7%	$62,561	8%	
Rounds of Golf+ Tournaments	$5,350	3%	$21,954	3%	
Rounds of Golf+ Misc	$0	0%	$0	0%	
Rain Check Issued	($2,577)	+1%	($9,519)	+1%	
TOTAL GREENS FEE REVENUE	$172,414	100%	$774,905	100%	

PY	
PY	
Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly Year to Date	
$29,747	$107,299	($3,586)	$28,908	
$34,926	$167,224	($4,816)	($11,353)	
$98,595	$355,259	$3,418	$52,572	
$15,387	$94,705	($4,030)	($32,144)	
$2,042	$22,889	$3,308	($935)	
$0	$0	$0	$0	
($566)	($6,861)	($2,011)	($2,658)	
$180,131	$740,515	($7,717)	$34,390