Viera East
Community Development District

Unaudited Financial Reporting
September 30, 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 

 	Month by Month- Proshop 

 	Long Term Debt Report 

 	FY2019 Tax Receipt Schedule 

	Viera East
Community Development District
Combined Balance Sheet		
	September 30, 2019		
	Governmental Fund Types		
	
General	Capital Reserve	Debt Service	 Golf Course/Recreation 	Totals
   (memorandum only) 	
Assets				
Operating Account	$307,200	$6,702	----	$63,406	$377,308	
Accounts Receivable	----	----	----	$1,277	$1,277	
Rent Receivable	----	----	----	$850	$850	
Due From Golf Course	$18,883	----	----	----	$18,883	
Due From General Fund	----	$95,000	----	$32,977	$127,977	
Due From Capital Reserve	----	----	----	----	$0	
Due from Debt Service	$12,378	----	----	$44,743	$57,121	
Due from Other	----	----	----	$2,678	$2,678	
Inventory - Pro Shop	----	----	----	$96,966	$96,966	
Investments:				
State Board	----	$247,444	----	----	$247,444	
Benefit Assessment- Series 2012	----	----	----	$81,883	$81,883	
Reserve - Series 2012	----	----	----	$280,513	$280,513	
Bond Service 2006	----	----	$516,489	----	$516,489	
Bond Service 2012		$0	$0	
Improvements (Net of Depreciation)	----	----	----	$1,253,559	$1,253,559	
Prepaid Expenses- Operations	$12,488	----	----	$79,828	$92,316	
Total Assets	$350,948	$349,146	$516,489	$1,938,680	$3,155,264	
Liabilities				
Accounts Payable	$7,948	----	----	$9,739	$17,688	
Accrued Expenses	$8,875	----	----	$167	$9,042	
Deferred Revenue- Season Advance	----	----	----	$48,915	$48,915	
Deposit-Divots Grill	----	----	----	$2,000	$2,000	
Due to General Fund	----	----	$12,378	$18,883	$31,260	
Accrued Interest Payable	----	----	----	$71,517	$71,517	
Accrued Principal Payable	----	----	----	----	$0	
Sales Tax Payable	----	----	----	$7,783	$7,783	
Event Deposits	----	----	----	($1,314)	($1,314)	
Due to Golf Course	$32,977	----	$44,743	----	$77,720	
Due to Capital Reserve	$95,000	----	----	----	$95,000	
Accrued Payroll Payable	$10,807	----	----	$25,013	$35,819	
Bonds Payable - Series 2012	----	----	----	$3,700,000	$3,700,000	
Bond Discount	----	----	----	($18,220)	($18,220)	
Deferred Loss	----	----	----	($187,085)	($187,085)	
Fund Equity				
Net Assets	----	----	----	($1,738,716)	($1,738,716)	
Fund Balances				
Assigned - First Quarter	$176,000	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$12,488	----	----	----	$12,488	
Unassigned	$6,854	----	----	----	$6,854	
Assigned- Capital Reserve Fund	----	$349,146	----	----	$349,146	
Restricted for Debt Service	----	----	$459,368	----	$459,368	
Total Liabilities, Fund Equity, Other	$350,948	$349,146	$516,489	$1,938,680	$3,155,264	

Page 1

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending September 30, 2019

	Adopted
Budget	Prorated Budget
9/30/19	Actual
9/30/19	
Variance	
Revenues					
Maintenance Assessments	$808,157	$808,157	$808,157	$0	
Golf Course Administrative Services	$56,280	$56,280	$56,280	$1	
Interest Income	$100	$100	$10	($90)	
Total Revenues	$864,536	$864,536	$864,447	($89)	

Administrative Expenditures					
Supervisors Fees	$30,195	$30,195	$32,286	($2,091)	
Engineering Fees	$5,000	$5,000	$13,100	($8,100)	
Attorney's Fees	$5,000	$5,000	$8,053	($3,053)	
Dissemination	$1,000	$1,000	$1,000	$0	
Trustee Fees	$5,600	$5,600	$6,134	($534)	
Annual Audit	$6,500	$6,500	$5,711	$790	
Collection Agent	$2,500	$2,500	$2,500	($0)	
Management Fees	$100,440	$100,440	$100,440	$0	
Postage	$1,500	$1,500	$4,901	($3,401)	
Printing & Binding	$2,500	$2,500	$1,339	$1,161	
Insurance- Liability	$7,293	$7,293	$6,280	$1,013	
Legal Advertising	$2,500	$2,500	$196	$2,304	
Other Current Charges	$1,500	$1,500	$1,023	$477	
Office Supplies	$3,000	$3,000	$281	$2,719	
Dues & Licenses	$175	$175	$175	($0)	
Information Technology	$3,400	$3,400	$3,400	$0	
Total Administrative	$178,103	$178,103	$186,817	($8,714)	

Page 2

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending September 30, 2019

	Adopted
Budget	Prorated Budget
9/30/19	Actual
9/30/19	
Variance	
Operating Expenditures					
Salaries	$136,662	$136,662	$138,157	($1,495)	
Administrative Fee	$1,463	$1,463	$1,555	($92)	
FICA Expense	$10,455	$10,455	$10,390	$65	
Employee Insurance	$8,893	$8,893	$8,135	$758	
Workers Compensation	$2,679	$2,679	$4,383	($1,704)	
Unemployment	$853	$853	$954	($101)	
Other Contractual	$5,000	$5,000	$6,845	($1,845)	
Training	$500	$500	$0	$500	
Uniforms	$500	$500	$0	$500	
Total Operating	$167,005	$167,005	$170,419	($3,414)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$14,000	$2,936	$11,064	
Lake Bank Restoration	$60,000	$60,000	$0	$60,000	
Environmental Services	$20,000	$20,000	$28,520	($8,520)	
Water Management System	$99,000	$99,000	$96,254	$2,746	
Control Burns	$15,000	$15,000	$0	$15,000	
Contingencies	$9,000	$9,000	$894	$8,106	
Fire Line Maintenance	$5,000	$5,000	$1,502	$3,498	
Basin Repair	$4,000	$4,000	$5,408	($1,408)	
Total Maintenance	$226,000	$226,000	$135,513	$90,487	

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending September 30, 2019

	Adopted
Budget	Prorated Budget
9/30/19	Actual
9/30/19	
Variance	
Grounds Maintenance Expenditures					
Salaries	$147,875	$147,875	$131,647	$16,228	
Administrative Fees	$3,454	$3,454	$3,446	$8	
FICA	$11,312	$11,312	$9,064	$2,248	
Health Insurance	$30,559	$30,559	$13,116	$17,443	
Workers Compensation	$2,898	$2,898	$3,398	($500)	
Unemployment	$2,120	$2,120	$1,877	$243	
Telephone	$4,500	$4,500	$5,167	($667)	
Utilities	$7,700	$7,700	$4,923	$2,777	
Property Appraiser	$1,990	$1,990	$1,986	$4	
Insurance	$1,447	$1,447	$1,618	($171)	
Repairs	$12,000	$12,000	$22,080	($10,080)	
Fuel	$7,500	$7,500	$15,564	($8,064)	
Park Maintenance	$3,000	$3,000	$2,460	$540	
Sidewalk Maintenance	$5,000	$5,000	$198	$4,802	
Chemicals	$5,000	$5,000	$1,802	$3,198	
Contingencies	$5,000	$5,000	$5,471	($471)	
Refuse	$8,000	$8,000	$5,577	$2,423	
Office Supplies	$750	$750	$919	($169)	
Uniforms	$3,000	$3,000	$2,591	$409	
Fire Alarm System	$4,000	$4,000	$3,633	$367	
Rain Bird Pump System	$18,500	$18,500	$28,041	($9,541)	
Maintenance Reserve - Transfer Out	$7,823	$7,823	$7,823	($0)	
Maintenance Reserve - Transfer Out (Excess)	$0	$0	$189,484	($189,484)	
Total Grounds Maintenance	$293,428	$293,428	$461,885	($168,458)	
					
Total Expenditures	$864,536	$864,536	$954,635	($90,099)	
					
Excess Revenue/(Expenditures)	$0		($90,188)		
					
Beginning Fund Balance	$0		$285,530		
					
Ending Fund Balance	$0		$195,342		

Page 4

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending September 30, 2019

Variance

Actual
9/30/19

Prorated Budget
9/30/19

Adopted
Budget

Revenues

Interest Income	$250	$250	$6,285	$6,035	
Reserve Funding - Transfer In (General)	$7,823	$7,823	$7,823	$0	
Reserve Funding - Transfer In (Golf)	$20,468	$20,468	$35,447	$14,978	
Reserve Funding - Transfer In (General Excess)	$0	$0	$189,484	$189,484	
Total Revenues	$28,541	$28,541	$239,038	$210,497	

Expenditures					
Capital Outlay	$100,000	$100,000	$43,869	$56,131	
Truck Maintenance	$25,000	$25,000	$0	$25,000	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$125,000	$43,869	$81,131	

Excess Revenues/(Expenditures)	($96,459)	$195,169	
			
Beginning Fund Balance	$283,792	$153,977	
			
Ending Fund Balance	$187,332	$349,146	

Page 5

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail
For Period Ending September 30, 2019

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2019

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	
4/18/19	Aqua Turf International	Irrigation GC & Entry	$	5,000.00	
4/30/19	Golf Specialties, INC	Golf Supplies	$	2,222.88	
5/2/19	Regions	Wire Fee	$	36.00	
5/8/19	St. Johns Turf Care	Turf brush with controller	$	5,549.99	
5/16/19	Golf Specialties, INC	Golf Supplies	$	2,853.39	
5/30/19	Regions	Wire Fee	$	45.00	
6/7/19	Regions	Wire Fee	$	15.00	
6/7/19	BArnett Fronczak Barlow	Architect Services	$	20,670.82	
7/8/19	Pike Creek Turf Inc	Landscaping #18	$	1,050.84	
7/19/19	Regions	Wire Fee	$	15.00	
Total	   $	43,868.67 	

Page 6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures For Period Ending September 30, 2019

	Adopted
Budget	Prorated Budget
9/30/19	Actual
9/30/19	
Variance	
Revenues					
Special Assessments	$2,423,170	$2,423,170	$2,423,170	$0	
Interest Income	$100	$100	$3,147	$3,047	
Total Revenues	$2,423,270	$2,423,270	$2,426,317	$3,047	

Expenditures					
Series 2006 Interest-11/1	
$239,631	
$239,631	
$239,631	
($0)	
Interest-5/1	$239,631	$239,631	$239,631	($0)	
Principal-5/1	$1,910,000	$1,910,000	$1,910,000	$0	
Other Debt Service Costs	$46,873	$46,873	$46,745	$128	
Total Expenditures	$2,436,135	$2,436,135	$2,436,007	$128	

($12,865)

($9,690)

Excess Revenues/(Expenditures)

$466,966	$469,058

Beginning Fund Balance

$454,101	$459,368

Ending Fund Balance

Page 7

			

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending September 30, 2019

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	Year-to-Date
Budget	
Variance	

Restaurant Expenditures
Utilities	
$9,680	
$845	
$489	
($356)	
$10,392	
$9,680	
($712)	
Pest Control	$1,800	$95	$91	($4)	$1,130	$1,800	$670	
Equipment Lease	$1,100	$98	$56	($42)	$1,037	$1,100	$63	
Total Restaurant Expenditures	$12,580	$1,038	$635	($403)	$12,559	$12,580	$21	

Golf Operation Expenditures								
Salaries	$233,200	$16,968	$19,433	$2,465	$204,709	$233,200	$28,491	
Administrative Fee	$16,543	$1,555	$1,379	($177)	$18,093	$16,543	($1,550)	
FICA Expense	$18,280	$1,140	$1,523	$383	$16,014	$18,280	$2,266	
Health Insurance	$506	$80	$42	($38)	$678	$506	($172)	
Workers Compensation	$4,684	$622	$390	($231)	$5,730	$4,684	($1,046)	
Unemployment	$10,726	$697	$894	$197	$8,862	$10,726	$1,864	
Golf Printing	$500	$0	$42	$42	$0	$500	$500	
Utilities	$20,500	$1,777	$1,708	($68)	$22,000	$20,500	($1,500)	
Repairs	$250	$0	$21	$21	$525	$250	($275)	
Pest Control	$1,800	$95	$150	$55	$1,193	$1,800	$607	
Supplies	$3,000	$571	$250	($321)	$13,329	$3,000	($10,329)	
Uniforms	$1,500	$49	$125	$76	$530	$1,500	$970	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$26	$2,000	$1,974	
Fuel	$500	$0	$42	$42	$0	$500	$500	
Cart Lease	$46,500	$3,820	$3,875	$55	$45,599	$46,500	$901	
Cart Maintenance	$4,000	$412	$333	($78)	$3,653	$4,000	$347	
Driving Range	$10,000	$0	$833	$833	$4,488	$10,000	$5,512	
Total Golf Operation Expenditures	$374,489	$27,786	$31,206	$3,421	$345,428	$374,489	$29,061	

Merchandise Sales								
Cost of Goods Sold	$77,000	$5,375	$6,417	$1,041	$82,919	$77,000	($5,919)	
Total Merchandise Sales	$77,000	$5,375	$6,417	$1,041	$82,919	$77,000	($5,919)	

Page 9

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending September 30, 2019

Adopted
Budget	
Actuals	Current Month
Budget	
Variance	
Actuals	Year-to-Date
Budget	
Variance	

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$1,500	
$1,500	
Arbitrage	$600	$0	$50	$50	$450	$600	$150	
Dissemination	$1,000	$83	$83	$0	$1,000	$1,000	$0	
Trustee Fees	$3,750	$361	$313	($48)	$4,089	$3,750	($339)	
Annual Audit	$1,500	$45	$125	$80	$1,340	$1,500	$161	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$56,280	$56,280	$0	
Insurance	$75,000	$5,390	$6,250	$860	$64,819	$75,000	$10,181	
Property Taxes	$7,500	$1,185	$625	($560)	$13,053	$7,500	($5,553)	
Total Administrative Expenditures	$147,130	$11,754	$12,261	$507	$141,031	$147,130	$6,099	

Renewal & Replacement	
$20,468	
$1,219	
$1,706	
$487	
$35,446	
$20,468	
($14,978)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$20,468	$1,219	$1,706	$487	$35,446	$20,468	($14,978)	
								
Total Revenues	$1,814,917	$83,358	$96,443	($13,085)	$1,764,662	$1,814,917	($50,255)	
								
Total Expenditures	$1,807,635	$132,059	$150,231	$18,172	$1,779,525	$1,807,635	$28,110	
								
Operating Income (Loss)	$7,283	($48,701)	($53,788)	$5,087	($14,863)	$7,283	($22,146)	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$57,561	$46,530	$11,031	$575,695	$558,355	$17,340	
Interest Income	$1,000	$48	$83	($35)	$968	$1,000	($32)	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($171,638)	($14,303)	($14,303)	($0)	($171,638)	($171,638)	($0)	
Principal Expense	($395,000)	($32,917)	($32,917)	($0)	($395,000)	($395,000)	($0)	
Total Non Operating  Revenues/(Expenditures)	($7,283)	$10,389	($607)	$10,996	$10,026	($7,283)	$17,308	
								
Change in Net Assets	$0	($38,312)	($54,395)	$16,084	($4,837)	$0	($4,837)	
								
Beginning Net Assets	$0	----	----	----	($1,733,879)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,738,716)	----	----	

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	$30,006	$27,063	$6,716	$6,312	$0	$0	$808,157	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$56,280	
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	$34,696	$31,753	$11,406	$11,002	$4,690	$4,690	$864,447	

Administrative Expenditures														
Supervisors Fees	$2,297	$2,635	$2,066	$1,372	$2,534	$2,534	$1,837	$3,801	$2,315	$2,547	$3,476	$4,871	$32,286	
Engineering Fees	$0	$0	$0	$588	$0	$0	$0	$0	$10,848	$0	$0	$1,665	$13,100	
Attorney's Fees	$0	$0	$0	$0	$0	$0	$0	$0	$650	$0	$0	$7,403	$8,053	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$1,000	
Trustee Fees	$467	$467	$467	$467	$467	$543	$543	$543	$543	$543	$543	$543	$6,134	
Annual Audit	$542	$542	$542	$542	$542	$542	$542	$542	$542	$542	$147	$147	$5,711	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208	$2,500	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$100,440	
Postage	$104	$119	$43	$24	$34	$43	$31	$78	$42	$62	$4,286	$35	$4,901	
Printing & Binding	$65	$36	$73	$54	$94	$41	$47	$48	$153	$338	$263	$127	$1,339	
Insurance- Liability	$523	$523	$523	$523	$523	$523	$523	$523	$523	$523	$523	$523	$6,280	
Legal Advertising	$0	$196	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$196	
Other Current Charges	$82	$56	$89	$22	$30	$46	$40	$402	$38	$43	$113	$61	$1,023	
Office Supplies	$20	$20	$0	$46	$20	$0	$20	$25	$20	$22	$40	$47	$281	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15	$15	$15	$15	$15	$15	$175	
Information Technology	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283	$3,400	
Total Administrative	$13,060	$13,553	$12,762	$12,597	$13,204	$13,232	$12,543	$14,921	$24,632	$13,580	$18,351	$24,381	$186,817	

Operating Expenditures														
Salaries	$11,601	$10,600	$12,851	$11,720	$10,603	$11,730	$11,348	$11,610	$11,669	$11,432	$11,745	$11,249	$138,157	
Administration Fee	$125	$117	$142	$129	$117	$129	$125	$129	$137	$134	$137	$133	$1,555	
FICA Expense	$870	$803	$963	$876	$793	$877	$1,225	$492	$916	$855	$878	$841	$10,390	
Health Insurance	$701	$886	$592	$624	$796	$648	$648	$648	$648	$648	$648	$648	$8,135	
Workers Compensation	$289	$290	$351	$320	$290	$321	$449	$563	$570	$312	$321	$307	$4,383	
Unemployment	$0	$0	$0	$699	$26	$141	($54)	$142	$0	$0	$0	$0	$954	
Other Contractual	$577	$941	$262	$631	$606	$596	$596	$471	$507	$272	$582	$806	$6,845	
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	$14,337	$14,054	$14,447	$13,652	$14,312	$13,984	$170,419	

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	$400	$0	$144	$0	$0	$575	$10,836	$5,120	$28,520	
Water Management System	$7,565	$7,565	$8,875	$7,765	$7,565	$8,211	$7,565	$7,765	$8,675	$8,265	$7,564	$8,875	$96,254	
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	$325	$0	$0	$0	$0	$1,502	
Basin Repair	$0	$0	$0	$455	$0	$0	$0	$0	$0	$0	$4,953	$0	$5,408	
Total Maintenance	$9,860	$14,474	$12,738	$11,380	$8,190	$8,211	$7,709	$8,090	$8,675	$8,840	$23,352	$13,995	$135,513	

Grounds Maintenance Expenditures														
Salaries	$10,763	$9,993	$12,103	$11,359	$10,155	$11,174	$10,878	$11,134	$11,125	$10,687	$11,312	$10,965	$131,647	
Administrative Fees	$271	$259	$315	$287	$260	$287	$278	$287	$305	$296	$305	$295	$3,446	
FICA	$772	$738	$862	$850	$754	$829	$451	$834	$527	$793	$840	$814	$9,064	
Health Insurance	$827	$638	$915	$1,328	$1,486	$426	$1,230	$1,223	$1,264	$1,264	$1,264	$1,251	$13,116	
Workers Compensation	$293	$273	$331	$226	$277	$305	$186	$304	$303	$292	$309	$299	$3,398	
Unemployment	$20	$19	$23	$754	$494	$333	$14	$92	$64	$21	$22	$21	$1,877	
Telephone	$425	$377	$318	$414	$414	$449	$415	$415	$418	$422	$539	$562	$5,167	
Utilities	$406	$379	$373	$326	$352	$383	$383	$480	$598	$390	$423	$429	$4,923	
Property Appraiser	$0	$0	$1,986	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,986	
Insurance- Property	$135	$135	$135	$135	$135	$135	$135	$135	$135	$135	$135	$135	$1,618	
Repairs	$3,185	$2,510	$932	$1,931	$6,286	$1,312	$2,245	$1,307	$590	$270	$1,006	$506	$22,080	
Fuel	$1,347	$918	$1,688	$1,116	$1,038	$630	$2,003	$2,101	$663	$2,071	$607	$1,381	$15,564	
Park Maintenance	$142	$693	$300	$31	$18	$306	$163	$163	$155	$163	$171	$156	$2,460	
Sidewalk Repair	$0	$0	$0	$0	$0	$0	$0	$0	$0	$198	$0	$0	$198	
Chemicals	$244	$0	$0	$0	$300	$223	$0	$253	$0	$782	$0	$0	$1,802	
Contingencies	$0	$5,346	$37	$0	$0	$0	$0	$0	$88	$0	$0	$0	$5,471	
Refuse	$720	$480	$480	$960	$480	$480	$240	$240	$480	$240	$297	$480	$5,577	
Office Supplies	$0	$0	$0	$0	$0	$158	$48	$0	$675	$38	$0	$0	$919	
Uniforms	$250	$260	$0	$450	$200	$200	$250	$200	$150	$250	$239	$139	$2,591	
Fire Alarm System	$129	$129	$137	$0	$139	$139	$1,273	$171	$759	$171	$0	$588	$3,633	
Rain Bird Pump System	$2,298	$2,298	$0	$5,057	$2,298	$2,298	$2,299	$2,298	$2,298	$2,299	$2,298	$2,298	$28,041	
Maintenance Reserve- Transfer Out	$652	$652	$652	$652	$652	$652	$652	$652	$652	$652	$652	$652	$7,823	
Maintenance Reserve- Transfer Out (PY Excess)	$94,484	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$95,000	$189,484	
Total Grounds Maintenance	$117,363	$26,097	$21,587	$25,875	$25,738	$20,719	$23,143	$22,289	$21,250	$21,432	$20,418	$115,972	$461,885	
														
Total Expenditures	$154,448	$67,760	$62,248	$64,852	$60,363	$56,604	$57,732	$59,354	$69,005	$57,504	$76,433	$168,332	$954,635	
														
Excess Revenue/(Expenditures)	($149,758)	$171,831	$401,166	($35,329)	($41,407)	($46,570)	($23,035)	($27,601)	($57,599)	($46,502)	($71,743)	($163,642)	($90,188)	

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	

2,987	

3,054	

2,750	

3,346	

3,741	

4,496	

4,472	

3,601	

3,158	

2,503	

1,385	

2,201	

37,694	
Member Rounds	597	640	645	761	676	793	741	598	498	490	263	418	7,120	
Comp Rounds	241	289	333	336	246	317	348	251	201	172	122	171	3,027	
EZ Links	325	401	358	332	251	384	256	312	203	205	110	136	3,273	
GolfNow	149	183	265	152	128	150	151	84	51	104	58	43	1,518	
Revenue per Round
Paid Rounds	
$32	
$37	
$40	
$40	
$41	
$38	
$31	
$27	
$28	
$28	
$29	
$25	
$397	
Revenues:
Greens Fees	
$96,077	
$111,965	
$109,258	
$133,011	
$153,726	
$173,044	
$139,476	
$98,053	
$89,869	
$70,159	
$40,646	
$54,060	
$1,269,343	
Gift Cards - Sales	$743	$1,251	$3,602	$584	$405	$823	$1,235	$919	$760	$593	$58	$560	$11,531	
Gift Cards - Usage	($963)	($489)	($1,780)	($3,065)	($1,996)	($1,660)	($1,549)	($543)	($1,217)	($837)	($535)	($1,038)	($15,672)	
Season Advance/Trail Fees	$15,428	$19,567	$18,164	$21,059	$20,417	$20,247	$17,052	$14,908	$17,857	$14,236	$10,259	$13,563	$202,756	
Associate Memberships	$3,476	$3,397	$2,844	$6,241	$4,345	$3,713	$3,950	$1,817	$1,659	$1,185	$1,106	$2,765	$36,498	
Driving Range	$5,109	$5,514	$5,973	$6,235	$7,476	$8,814	$6,122	$5,482	$4,626	$4,344	$1,331	$3,614	$64,639	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$175	$2,100	
Merchandise Sales	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,151	$7,513	$9,125	$5,083	$6,009	$124,418	
Restaurant	$1,889	$2,185	$5,199	$2,184	$1,977	$2,868	$818	$1,414	$1,456	$1,091	$741	$1,226	$23,048	
Special Assessments - Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$22,527	
Miscellaneous Income	$969	$1,103	$968	$5,307	$2,773	$4,993	$3,052	$1,598	$1,070	$887	$207	$546	$23,473	
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$189,885	$139,850	$125,646	$102,834	$60,947	$83,358	$1,764,662	

Golf Course Expenditures:
Other Contractual Services	

$513	

$1,132	

$764	

$1,225	

$970	

$408	

$772	

$1,442	

$1,313	

$1,441	

$1,073	

$1,240	

$12,294	
Telephone/Internet	$403	$300	$519	$168	$412	$943	$104	$729	$511	$393	$393	$393	$5,267	
Postage	$152	$257	$0	$313	$21	$324	$47	$345	$0	$107	$141	$0	$1,705	
Printing & Binding	$0	$409	$0	$282	$0	$0	$0	$0	$0	$0	$0	$0	$691	
Utilities	$368	$397	$281	$681	$477	$791	$387	$486	$146	$700	$379	$517	$5,611	
Repairs & Maintenance	$373	$375	$0	$1,043	$519	$723	$968	$818	$3,437	$648	$719	$520	$10,143	
Advertising	$4,843	$3,044	$4,819	$3,841	$2,765	$2,507	$3,901	$2,622	$2,464	$1,523	$4,716	$3,406	$40,453	
Bank Charges	$2,073	$2,748	$2,948	$3,162	$4,032	$3,494	$4,008	$4,071	$4,203	$2,420	$2,125	$1,241	$36,526	
Office Supplies	$1,074	$752	$612	$857	$84	$212	$521	$245	$0	$153	$377	$317	$5,202	
Operating Supplies	$427	$811	$406	$717	$235	$144	$433	$251	$592	$148	$224	$75	$4,461	
Dues, Licenses & Subscriptions	$663	$13	$585	$0	$4,317	$380	$315	$350	$536	$867	$200	$124	$8,351	
Drug Testing - All Departments	$0	$0	$92	$0	$47	$0	$47	$142	$0	$0	$189	$0	$517	
Training, Education & Employee Relations	$0	$468	$815	$112	$20	$167	$0	$783	$719	$0	$285	$30	$3,400	
Contractual Security	$169	$112	$112	$112	$112	$112	$112	$74	$112	$266	$418	$837	$2,550	
IT Services	$340	$0	$0	$2,500	$0	$0	$95	$287	$285	$145	$95	$0	$3,747	
Total Golf Course Expenditures	$11,399	$10,818	$11,954	$15,013	$14,011	$10,205	$11,711	$12,643	$14,319	$8,813	$11,335	$8,699	$140,917	

Restaurant Expenditures:														
Utilities	$863	$814	$645	$1,130	$888	$1,011	$509	$1,000	$940	$879	$869	$845	$10,392	
Pest Control	$91	$91	$91	$91	$95	$95	$95	$95	$99	$95	$95	$95	$1,130	
Equipment Lease	$94	$94	$94	$94	$92	$94	$94	$0	$94	$94	$96	$98	$1,037	
Total Restaurant Expenditures	$1,048	$999	$831	$1,315	$1,075	$1,200	$698	$1,095	$1,133	$1,068	$1,060	$1,038	$12,559	

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	

$19,356	

$18,226	

$16,997	

$16,173	

$12,011	

$16,968	

$204,709	
Administrative Fee	$1,320	$1,338	$1,625	$1,482	$1,290	$1,534	$1,507	$1,557	$1,650	$1,583	$1,650	$1,555	$18,093	
FICA Expense	$1,338	$1,238	$1,918	$1,428	$1,110	$1,500	$1,481	$1,387	$1,318	$1,237	$919	$1,140	$16,014	
Health Insurance	$38	$38	$38	$38	$38	$54	$36	$203	$15	$67	$31	$80	$678	
Workers Compensation	$478	$442	$696	$510	$396	$536	$529	$286	$465	$442	$328	$622	$5,730	
Unemployment	$559	$512	$500	$1,188	$841	$913	$825	$848	$783	$740	$456	$697	$8,862	
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	$1,662	$2,165	$1,658	$1,716	$1,668	$1,777	$22,000	
Repairs	$0	$525	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$525	
Pest Control	$158	$91	$91	$91	$95	$95	$95	$95	$95	$95	$95	$95	$1,193	
Supplies	$2,066	$749	$1,847	$1,386	$945	$581	$1,959	$1,122	$702	$791	$610	$571	$13,329	
Uniforms	$173	$0	$58	$0	$72	$0	$178	$0	$0	$0	$0	$49	$530	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0	$26	$0	$0	$0	$0	$0	$26	
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	$4,023	$3,632	$3,846	$3,564	$3,763	$3,820	$45,599	
Cart Maintenance	$215	$0	$24	$707	$436	$147	$0	$474	$871	$260	$108	$412	$3,653	
Driving Range	$0	$0	$0	$365	($1,080)	$0	$732	$0	$880	$2,809	$782	$0	$4,488	
Total Golf Operation Expenditures	$29,196	$26,747	$30,923	$31,623	$24,167	$31,406	$32,408	$29,995	$29,280	$29,477	$22,421	$27,786	$345,428	

Merchandise Sales:														
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$4,555	$5,375	$82,919	
Total Merchandise Sales	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$4,555	$5,375	$82,919	

Golf Course Maintenance:
Salaries	

$35,460	

$33,522	

$39,979	

$36,998	

$32,822	

$35,951	

$33,602	

$37,175	

$35,101	

$34,534	

$34,181	

$33,026	

$422,350	
Administrative Fees	$869	$857	$1,037	$945	$854	$906	$870	$898	$877	$926	$916	$812	$10,767	
FICA Expense	$2,555	$2,491	$2,379	$2,651	$2,351	$2,574	$2,404	$2,762	$2,788	$2,547	$2,539	$2,453	$30,495	
Employee Insurance	$5,490	$3,508	$4,709	$4,397	$4,469	$5,275	$4,085	$3,218	$2,819	$3,647	$1,355	$2,752	$45,723	
Workers Compensation	$963	$915	$901	$1,009	$896	$980	$915	$1,012	$956	$940	$932	$896	$11,314	
Unemployment	$85	$0	$0	$2,390	$1,353	$1,360	$488	$370	$216	$261	$312	$151	$6,986	
Drug Testing	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Consulting Fees	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$500	$6,000	
Fire Alarm System	$129	$86	$97	$86	$86	$86	$86	$86	$72	$0	$0	$0	$814	
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	$580	$3,929	$3,309	$2,187	$2,330	$2,100	$27,332	
Repairs	$5,044	$5,146	$2,356	$4,479	$3,689	$3,586	$4,599	$3,920	$1,655	$3,524	$3,194	$1,179	$42,372	
Fuel & Oil	$2,735	$3,391	$2,683	$2,267	$2,357	$1,339	$4,337	$5,025	$1,347	$4,204	$3,055	$3,143	$35,882	
Pest Control	$67	$74	$74	$74	$77	$77	$77	$77	$77	$77	$77	$77	$904	
Irrigation/Drainage	$1,522	$1,628	$1,773	$3,365	$3,399	$2,876	$3,594	$2,471	$2,396	$3,501	$2,965	$2,362	$31,852	
Sand and Topsoil	$5,419	$2,208	$934	$1,204	$397	$2,174	$1,135	$3,971	$857	$383	$1,116	$1,524	$21,323	
Flower/Mulch	$0	$0	$142	$0	$1,995	$581	$1,657	$0	$0	$27	$0	$0	$4,401	
Fertilizer	$7,561	$13,172	$7,722	$6,311	$8,054	$8,700	$14,520	$13,218	$12,521	$13,005	$9,987	$9,655	$124,424	
Seed/Sod	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$1,579	$0	$471	$314	$314	$314	$12,462	
Trash Removal	$138	$0	$162	$301	$138	$0	$138	$138	$138	$138	$138	$484	$1,917	
Contingency	$1,800	$0	$562	$1,510	$0	$0	$650	$0	$0	$0	$0	$0	$4,522	
First Aid	$169	$0	$0	$42	$0	$0	$225	$22	$110	$0	$165	$0	$734	
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	$241	$527	$376	$465	$0	$417	$5,795	
Training	$0	$0	$523	$0	$486	$0	$241	$0	$236	($492)	$445	$0	$1,439	
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	$761	$815	$625	$784	$756	$871	$8,446	
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	$14,802	$12,547	$13,225	$13,646	$12,579	$13,473	$161,619	
Small Tools	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	
Total Golf Course Maintenance	$90,347	$85,139	$84,803	$88,437	$82,347	$85,550	$92,086	$92,682	$80,673	$85,117	$77,855	$76,189	$1,021,224	

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	$50	$50	$50	$0	$0	$0	$450	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$1,000	
Trustee Fees	$313	$313	$313	$313	$313	$361	$361	$361	$361	$361	$361	$361	$4,089	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$45	$45	$1,340	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$56,280	
Insurance	$5,390	$5,390	$5,390	$5,390	$5,390	$5,461	$5,390	$5,390	$5,462	$5,390	$5,390	$5,390	$64,819	
Property Taxes	$601	$601	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$1,185	$13,053	
Total Administrative Expenditures	$11,252	$11,252	$11,836	$11,836	$11,836	$11,955	$11,884	$11,884	$11,956	$11,834	$11,754	$11,754	$141,031	

Reserves:														
Renewal & Replacement	$1,820	$2,687	$3,124	$3,174	$3,653	$4,051	$4,554	$3,798	$2,797	$2,513	$2,057	$1,219	$35,446	
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	$4,554	$3,798	$2,797	$2,513	$2,057	$1,219	$35,446	
														
Total Revenues	$134,341	$156,193	$158,710	$182,651	$202,542	$227,705	$189,885	$139,850	$125,646	$102,834	$60,947	$83,358	$1,764,662	
														
Total Expenditures	$152,921	$143,341	$152,413	$159,855	$144,497	$154,081	$160,079	$162,259	$141,124	$145,860	$131,036	$132,059	$1,779,525	
														
Operating Income (Loss)	($18,581)	$12,852	$6,297	$22,797	$58,045	$73,624	$29,806	($22,409)	($15,478)	($43,025)	($70,089)	($48,701)	($14,863)	

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

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$39,894	

$39,894	

$39,894	

$61,715	

$57,561	

$57,561	

$575,695	
Interest Income	$91	$94	$70	$289	$72	$65	$72	$29	$8	$70	$60	$48	$968	
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)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($14,303)	($171,638)	
Principal Expense	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($32,917)	($395,000)	
Total Non Operating  Revenues/(Expenditures)	($599)	($596)	($620)	($402)	($618)	($625)	($7,255)	($7,297)	($7,318)	$14,565	$10,402	$10,389	$10,026	
														
Net Non Operating Income / (Loss)	($19,180)	$12,256	$5,676	$22,395	$57,427	$72,999	$22,552	($29,706)	($22,796)	($28,460)	($59,688)	($38,312)	($4,837)	

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	

$17,677	

$14,151	

$7,513	

$9,125	

$5,083	

$6,009	

$124,418	
Total Revenues	$9,560	$9,648	$12,429	$9,043	$11,368	$12,811	$17,677	$14,151	$7,513	$9,125	$5,083	$6,009	$124,418	

Expenditures														
Cost of Goods Sold	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$4,555	$5,375	$82,919	
Total Expenditures	$7,860	$5,700	$8,942	$8,457	$7,409	$9,714	$6,738	$10,164	$967	$7,038	$4,555	$5,375	$82,919	
														
Operating Income (Loss)	$1,700	$3,948	$3,487	$586	$3,959	$3,097	$10,939	$3,987	$6,547	$2,087	$528	$634	$41,499	

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 - 9/30/2016	$11,855,000	
Less: May 1, 2017 Principal	($1,710,000)	
Less: May 1, 2018 Principal	($1,810,000)	
Less: May 1, 2019 Principal	($1,910,000)	
Current Bonds Outstanding	$6,425,000	

(1) 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:	$280,513	
Bonds outstanding - 9/30/2016	$4,445,000	
Less: May 1, 2017 Principal	($365,000)	
Less: May 1, 2018 Principal	($380,000)	
Less: May 1, 2019 Principal	($395,000)	
Current Bonds Outstanding	$3,305,000	

Page 18

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

	Actuals
9/30/18		Actuals
9/30/19		
Variance		Year to Date
9/30/18		Year to Date
9/30/19		
Variance	

Revenues:
Greens Fees	

$57,851		

$	54,060		

$	(3,791)		

$1,283,346		

$ 1,269,343		

$	(14,002)	
Gift Cards - Sales	$875		$	560		$	(315)		$12,731		$	11,531		$	(1,200)	
Gift Cards - Usage	($1,652)		$	(1,038)		$	615		($19,303)		$	(15,672)		$	3,631	
Season Advance/Trail Fees	$13,907		$	13,563		$	(344)		$185,782		$	202,756		$	16,974	
Associate Memberships	$2,133		$	2,765		$	632		$34,918		$	36,498		$	1,580	
Driving Range	$5,022		$	3,614		$	(1,408)		$76,279		$	64,639		$	(11,640)	
Golf Lessons	$175		$	175		$	-		$2,100		$	2,100		$	-	
Merchandise Sales	$8,765		$	6,009		$	(2,755)		$133,144		$	124,418		$	(8,726)	
Restaurant	$1,563		$	1,226		$	(337)		$23,108		$	23,048		$	(60)	
Special Assessments - Operations	$1,877		$	1,877		$	-		$22,527		$	22,527		$	-	
Miscellaneous Income	 	$506 		   $	546 		   $	41 		 	$15,320 		   $	23,473 		   $	8,153 	
Total Revenues	   $	91,022 		   $	83,358 		   $	(7,664) 		   $ 1,769,952 		   $ 1,764,662 		   $	(5,291) 	
Expenditures:
Golf Course Expenditures	
$	12,230		
$	8,699		
$	3,532		
$	145,753		
$	140,917		
$	4,836	
Restaurant	$	304		$	1,038		$	(734)		$	10,243		$	12,559		$	(2,316)	
Golf Operations	$	26,005		$	27,786		$	(1,780)		$	335,685		$	345,428		$	(9,743)	
Merchandise Sales	$	302		$	5,375		$	(5,074)		$	84,601		$	82,919		$	1,681	
Golf Course Maintenance	$	81,546		$	76,189		$	5,357		$	991,561		$ 1,021,224		$	(29,663)	
Administrative	$	12,920		$	11,754		$	1,167		$	146,998		$	141,031		$	5,967	
Reserves	   $	2,582 		   $	1,219 		   $	1,363 		   $	35,136 		   $	35,446 		   $	(311) 	
Total Expenditures	   $	135,890 		   $	132,059 		   $	3,831 		   $ 1,749,976 		   $ 1,779,525 		   $	(29,549) 	
Operating Income/(Loss)	   $	(44,868) 		   $	(48,701) 		   $	(3,834) 		   $	19,977 		   $	(14,863) 		   $	(34,840) 	

Viera East Community Development District Detailed Rounds of Golf Report
Sep-19

Rounds of Golf

Monthly

Year to Date

PY - PREVIOUS YEAR

Paid Rounds
Rounds of Golf- Associate Member	
289	
10%	
6,112	
12%	
Rounds of Golf- CDD Resident	444	15%	8,477	16%	
Rounds of Golf - Public	1,496	50%	22,734	43%	
Rounds of Golf- Tournaments	-	0%	1,297	2%	
Rounds of Golf- Misc	-	0%	-	0%	
Rain Check Issued	(29)	-1%	-	888	-2%	
Total Paid Rounds	2,200		37,732		
Member Rounds
Rounds of Golf - Members	
418	
14%	
7,150	
14%	
Total Member Rounds	418		7,150		
Comp Rounds
Rounds of Golf- Staff/Comp	
115	
4%	
1,560	
3%	
Rounds of Golf- Other Comp	56	2%	1,583	3%	
Total Comp Rounds	171		3,143		
EZ Links/Golf Now	180	6%	4,726	9%	
TOTAL ROUNDS OF GOLF	2,969	100%	52,751	100%	

 	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
388	5,688	(99)	424	
452	9,116	(8)	(639)	
1,655	20,098	(159)	2,636	
66	1,349	(66)	(52)	
0	0	0	0	
(46)	(911)	17	23	
2,515	35,340	(315)	2,392	

457	
6,699	
(39)	
451	
457	6,699	(39)	451	

128	
1,699	
(13)	
(139)	
0	1,624	56	(41)	
128	3,323	43	(180)	
488	7,172	(308)	(2,446)	

3,588	
52,534	
(619)	
217	

Revenues

Greens Fee Revenue	

Monthly		

Year to Date		
Rounds of Golf- Associate Member	$8,994	15%	$217,161	17%	
Rounds of Golf- CDD Resident	$11,166	18%	$244,403	19%	
Rounds of Golf - Public	$39,538	65%	$704,542	55%	
Rounds of Golf - Golf Now / EZ Links	$1,356	2%	$83,543	7%	
Rounds of Golf- Tournaments	$0	0%	$43,294	3%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($437)	-1%	($20,677)	-2%	
TOTAL GREENS FEE REVENUE	$60,617	100%	$1,272,266	100%	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$12,273	$200,948	($3,279)	$16,213	
$11,315	$265,247	($149)	($20,844)	
$36,947	$638,272	$2,591	$66,270	
$9,145	$153,870	($7,789)	($70,327)	
$1,225	$43,937	($1,225)	($643)	
$0	$0	$0	$0	
($884)	($19,904)	$447	($773)	
$70,021	$1,282,370	($9,404)	($10,104)	

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf- Associate Member	$31.12	$35.53	
Rounds of Golf- CDD Resident	$25.15	$28.83	
Rounds of Golf - Public	$26.43	$30.99	
Rounds of Golf - Golf Now / EZ Links	$7.53	$17.68	
Rounds of Golf- Tournaments	#DIV/0!	$33.38	
Rounds of Golf- Misc	$0.00	$0.00	
Rain Check Issued	$15.07	$23.28	
TOTAL - Average $ per round of Golf	$27.55	$33.72	

Membership Revenue	Monthly
$13,562	Year to Date
$203,533	
Average $ per round of Golf	$32.44	$28.47	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$31.63	$35.33	($0.51)	$0.20	
$25.03	$29.10	$0.12	($0.27)	
$22.32	$31.76	$4.10	($0.77)	
$18.74	$21.45	($11.21)	($3.78)	
$18.56	$32.57	#DIV/0!	$0.81	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$19.22	$21.85	($4.15)	$1.44	
$27.84	$36.29	($0.29)	($2.57)	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$13,907	$185,369	($345)	$18,164	
$30.43	$27.67	$2.01	$0.79