Viera East
Community Development District

Unaudited Financial Reporting
January 31, 2020

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		
	January 31, 2020		
	Governmental Fund Types		
	
General	Capital Reserve	Debt Service	 Golf Course/Recreation 	Totals
   (memorandum only) 	
Assets				
Operating Account	$674,015	$6,672	----	$596,338	$1,277,026	
Accounts Receivable	----	----	----	$1,308	$1,308	
Rent Receivable	----	----	----	$1,327	$1,327	
Due From Golf Course	$44,309	----	----	----	$44,309	
Due From General Fund	----	----	$57,817	$42,430	$100,247	
Due From Capital Reserve	----	----	----	$837	$837	
Due from Debt Service	$12,378	----	----	$44,743	$57,121	
Due from Other	----	----	----	$2,678	$2,678	
Due from Capital Projects	----	----	----	$750	$750	
Inventory - Pro Shop	----	----	----	$108,908	$108,908	
Investments:				
State Board	----	$259,058	----	----	$259,058	
Benefit Assessment- Series 2012	----	----	----	$3,869	$3,869	
Reserve - Series 2012	----	----	----	$280,272	$280,272	
Bond Service 2006	----	----	$2,439,072	----	$2,439,072	
Improvements (Net of Depreciation)	----	----	----	$1,189,988	$1,189,988	
Prepaid Expenses- Operations	$9,074	----	----	$141,875	$150,948	
Total Assets	$739,775	$265,730	$2,496,890	$2,415,324	$5,917,719	
Liabilities				
Accounts Payable	$8,932	----	----	$8,405	$17,337	
Accrued Expenses	$16,484	----	----	$5,962	$22,446	
Deferred Revenue- Season Advance	----	----	----	$128,220	$128,220	
Deferred Revenue- Special Assessments O&M	----	----	----	$15,018	$15,018	
Deferred Revenue- Special Assessments Debt	----	----	----	$310,292	$310,292	
Deposit-Divots Grill	----	----	----	$2,000	$2,000	
Due to General Fund	----	----	$12,378	$44,309	$56,686	
Accrued Interest Payable	----	----	----	$45,379	$45,379	
Accrued Principal Payable	----	----	----	$136,667	$136,667	
Sales Tax Payable	----	----	----	$17,303	$17,303	
Event Deposits	----	----	----	($3,575)	($3,575)	
Due to Golf Course	$42,430	$837	$44,743	----	$88,010	
Due to Debt Service	$57,817	----	----	----	$57,817	
Accrued Payroll Payable	$9,669	----	----	$23,324	$32,993	
Bonds Payable - Series 2012	----	----	----	$3,305,000	$3,305,000	
Bond Discount	----	----	----	($18,220)	($18,220)	
Deferred Loss	----	----	----	($187,085)	($187,085)	
Fund Equity				
Net Assets	----	----	----	($1,417,674)	($1,417,674)	
Fund Balances				
Assigned - First Quarter	$176,000	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$9,074	----	----	----	$9,074	
Unassigned	$419,369	----	----	----	$419,369	
Assigned- Capital Reserve Fund	----	$264,894	----	----	$264,894	
Restricted for Debt Service	----	----	$2,439,769	----	$2,439,769	
Total Liabilities, Fund Equity, Other	$739,775	$265,730	$2,496,890	$2,415,324	$5,917,719	

Page 1

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2020

	Adopted
Budget	Prorated Budget
1/31/20	Actual
1/31/20	
Variance	
Revenues					
Maintenance Assessments	$808,157	$721,975	$721,975	$0	
Golf Course Administrative Services	$56,280	$18,760	$18,760	$0	
Interest Income	$100	$33	$0	($33)	
Total Revenues	$864,536	$740,769	$740,735	($33)	

Administrative Expenditures					
Supervisors Fees	$30,496	$10,165	$6,583	$3,582	
Engineering Fees	$5,000	$1,667	$480	$1,187	
Attorney's Fees	$5,000	$1,667	$2,404	($737)	
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	$772	($272)	
Printing & Binding	$2,500	$833	$690	$143	
Insurance- Liability	$7,293	$2,431	$2,265	$166	
Legal Advertising	$2,500	$833	$0	$833	
Other Current Charges	$1,500	$500	$174	$326	
Office Supplies	$3,000	$1,000	$102	$898	
Dues & Licenses	$175	$58	$59	($1)	
Information Technology	$3,400	$1,133	$1,133	$0	
Total Administrative	$178,404	$59,468	$53,343	$6,126	

Page 2

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2020

	Adopted
Budget	Prorated Budget
1/31/20	Actual
1/31/20	
Variance	
Operating Expenditures					
Salaries	$141,817	$47,272	$48,396	($1,123)	
Administrative Fee	$1,566	$522	$549	($27)	
FICA Expense	$10,849	$3,616	$3,461	$156	
Employee Insurance	$8,551	$2,850	$5,348	($2,498)	
Workers Compensation	$2,780	$927	$1,322	($395)	
Unemployment	$853	$284	$546	($262)	
Other Contractual	$7,000	$2,333	$2,740	($406)	
Training	$500	$167	$0	$167	
Uniforms	$500	$167	$0	$167	
Total Operating	$174,416	$58,139	$62,361	($4,222)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$4,667	$0	$4,667	
Lake Bank Restoration	$60,000	$55,950	$55,950	$0	
Environmental Services	$20,000	$6,667	$2,940	$3,727	
Water Management System	$99,000	$33,000	$33,320	($320)	
Control Burns	$15,000	$5,000	$0	$5,000	
Contingencies	$5,000	$1,667	$985	$682	
Fire Line Maintenance	$5,000	$1,667	$0	$1,667	
Basin Repair	$4,000	$1,333	$0	$1,333	
Total Maintenance	$222,000	$109,950	$93,195	$16,755	

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending January 31, 2020

	Adopted
Budget	Prorated Budget
1/31/20	Actual
1/31/20	
Variance	
Grounds Maintenance Expenditures					
Salaries	$154,278	$51,426	$45,558	$5,868	
Administrative Fees	$3,695	$1,232	$1,219	$13	
FICA	$11,802	$3,934	$3,387	$547	
Health Insurance	$16,867	$5,622	$5,319	$303	
Workers Compensation	$3,024	$1,008	$1,244	($236)	
Unemployment	$2,120	$707	$902	($196)	
Telephone	$5,000	$1,667	$2,014	($347)	
Utilities	$5,000	$1,667	$2,155	($489)	
Property Appraiser	$1,990	$1,990	$1,988	$3	
Insurance	$1,395	$465	$504	($39)	
Repairs	$12,000	$4,000	$10,625	($6,625)	
Fuel	$7,500	$2,500	$4,829	($2,329)	
Park Maintenance	$3,000	$1,000	$0	$1,000	
Sidewalk Maintenance	$5,000	$5,000	$11,118	($6,118)	
Chemicals	$5,000	$1,667	$979	$688	
Contingencies	$5,000	$1,667	$735	$932	
Refuse	$8,000	$2,667	$1,746	$920	
Office Supplies	$750	$250	$0	$250	
Uniforms	$3,000	$1,000	$837	$163	
Fire Alarm System	$4,000	$1,333	$682	$651	
Rain Bird Pump System	$27,576	$9,192	$9,194	($2)	
Maintenance Reserve - Transfer Out	$3,719	$1,240	$1,240	($0)	
Maintenance Reserve - Transfer Out (Excess)	$0	$0	$0	$0	
Total Grounds Maintenance	$289,716	$101,232	$106,274	($5,043)	
					
Total Expenditures	$864,536	$328,789	$315,174	$13,615	
					
Excess Revenue/(Expenditures)	$0		$425,562		
					
Beginning Fund Balance	$0		$178,881		
					
Ending Fund Balance	$0		$604,443		

Page 4

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending January 31, 2020

Variance

Actual
1/31/20

Prorated Budget
1/31/20

Adopted
Budget

Revenues

Interest Income	$2,500	$833	$1,849	$1,016	
Reserve Funding - Transfer In (General)	$3,719	$1,240	$1,240	$0	
Reserve Funding - Transfer In (Golf)	$7,940	$2,647	$9,449	$6,802	
Reserve Funding - Transfer In (General Excess)	$0	$0	$0	$0	
Total Revenues	$14,159	$4,720	$12,537	$7,818	

Expenditures					
Capital Outlay	$100,000	$96,790	$96,790	$0	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$96,790	$96,790	$0	

Excess Revenues/(Expenditures)	($110,841)		($84,252)		
					
Beginning Fund Balance	$283,792		$349,146		
					
Ending Fund Balance	$172,950		$264,894		

Page 5

Viera East Community Development District
Capital Reserve  Fund Capital Outlay Check Register Detail For Period Ending January 31, 2020

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2020

11/26/19 Shutts & Bowen LLP	Litigation Services	$	53,245.50	
11/27/19 Shutts & Bowen LLP	Litigation Services	$	35,152.53	
11/27/19 Fishkind Litigation Services	Market Stufy For VE	$	2,500.00	
11/30/19 Regions Bank	Wire Fee	$	15.00	
12/12/19 Leeland's Tree Service	Landscaping	$	5,025.00	
12/31/19 Regions Bank	Wire Fee	$	15.00	
1/23/20 Landscape Depot of Brevard Inc	Landscaping	$	836.78	

Total	 $	96,789.81 

Page 6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures
For Period Ending January 31, 2020

	Adopted
Budget	Prorated Budget
1/31/20	Actual
1/31/20	
Variance	
Revenues					
Special Assessments	$2,423,170	$2,164,764	$2,164,764	$0	
Interest Income	$1,500	$500	$355	($145)	
Total Revenues	$2,424,670	$2,165,264	$2,165,119	($145)	

Expenditures					
Series 2006 Interest-11/1	
$184,719	
$184,719	
$184,719	
$0	
Interest-5/1	$184,719	$0	$0	$0	
Principal-5/1	$2,020,000	$0	$0	$0	
Other Debt Service Costs	$46,873	$0	$0	$0	
Total Expenditures	$2,436,311	$184,719	$184,719	$0	

Excess Revenues/(Expenditures)	($11,641)	$1,980,401	
			
Beginning Fund Balance	$466,966	$459,368	
			
Ending Fund Balance	$455,326	$2,439,769	

Page 7

			

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending January 31, 2020

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

Restaurant Expenditures		
Utilities	$10,500		$686	$1,010	$324		$2,922	$3,208	$286	
Pest Control	$1,200		$95	$115	$20		$380	$367	($14)	
Equipment Lease	$1,100		$98	$106	$8		$391	$336	($55)	
Total Restaurant Expenditures	$12,800		$879	$1,231	$353		$3,693	$3,910	$217	

Golf Operation Expenditures										
Salaries	$237,500		$19,181	$19,791	$610		$70,455	$79,164	$8,708	
Administrative Fee	$17,793		$1,754	$1,483	($272)		$6,883	$5,931	($952)	
FICA Expense	$18,781		$1,467	$1,565	$98		$5,378	$6,260	$882	
Health Insurance	$707		$54	$59	$5		$207	$236	$29	
Workers Compensation	$4,812		$524	$401	($123)		$1,964	$1,604	($360)	
Unemployment	$12,786		$1,264	$1,065	($199)		$2,996	$4,262	$1,266	
Golf Printing	$2,200		$402	$183	($219)		$1,206	$733	($472)	
Utilities	$22,500		$1,436	$1,875	$439		$6,418	$7,500	$1,082	
Repairs	$250		$0	$21	$21		$0	$83	$83	
Pest Control	$1,200		$95	$100	$5		$380	$400	$20	
Supplies	$8,000		$1,689	$667	($1,023)		$4,285	$2,667	($1,618)	
Uniforms	$1,500		$0	$125	$125		$1,778	$500	($1,278)	
Training, Education & Employee Relations	$2,000		$0	$167	$167		$260	$667	$407	
Fuel	$500		$0	$42	$42		$0	$167	$167	
Cart Lease	$90,753		$6,961	$7,563	$602		$16,537	$30,251	$13,714	
Cart Maintenance	$4,000		$1,392	$333	($1,058)		$3,075	$1,333	($1,742)	
Driving Range	$10,000		$3,174	$833	($2,340)		$3,174	$3,333	$160	
Total Golf Operation Expenditures	$435,282		$39,394	$36,273	($3,122)		$124,995	$145,090	$20,095	

Merchandise Sales										
Cost of Goods Sold	$77,000		$7,960	$6,417	($1,543)		$23,522	$25,667	$2,144	
Total Merchandise Sales	$77,000		$7,960	$6,417	($1,543)		$23,522	$25,667	$2,144	

Page 9

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending January 31, 2020

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

Administrative Expenditures		
Legal Fees	$1,500		$531	$125	($406)		$835	$500	($335)	
Arbitrage	$600		$50	$50	$0		$200	$200	$0	
Dissemination	$1,000		$83	$83	$0		$333	$333	$0	
Trustee Fees	$4,100		$342	$342	($0)		$1,367	$1,367	($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	$70,000		$5,501	$5,833	$333		$22,862	$23,333	$471	
Property Taxes	$10,000		$1,535	$833	($701)		$4,070	$3,333	($737)	
Total Administrative Expenditures	$144,980		$12,856	$12,082	($775)		$48,927	$48,327	($600)	

Renewal & Replacement	
$7,940		
$2,602	
$662	
($1,941)		
$9,449	
$2,647	
($6,802)	
Operating Reserves	$0		$0	$0	$0		$0	$0	$0	
Total Reserves	$7,940		$2,602	$662	($1,941)		$9,449	$2,647	($6,802)	
										
Total Revenues	$1,967,237		$183,998	$196,097	($12,099)		$573,138	$662,816	($89,678)	
										
Total Expenditures	$1,959,767		$163,388	$163,473	$85		$577,263	$652,877	$75,614	
										
Operating Income (Loss)	$7,470		$20,610	$32,624	($12,014)		($4,124)	$9,939	($14,063)	
Non Operating Revenues/(Expenditures)										
Special Assessments	$558,355		$46,529	$46,530	($0)		$186,118	$186,118	($0)	
Interest Income	$1,000		$36	$83	($47)		$159	$333	($174)	
Transfer In	$0		$0	$0	$0		$0	$0	$0	
Interest Expense	($156,825)		($13,069)	($13,069)	$0		($52,275)	($52,275)	$0	
Principal Expense	($410,000)		($34,167)	($34,167)	($0)		($136,667)	($136,667)	($0)	
Total Non Operating  Revenues/(Expenditures)	($7,470)		($670)	($623)	($47)		($2,664)	($2,490)	($174)	
										
Change in Net Assets	$0		$19,940	$32,001	($12,061)		($6,789)	$7,449	($14,238)	
										
Beginning Net Assets	$0		----	----	----		($1,410,886)	----	----	
										
Ending Net Assets	$0		----	----	----		($1,417,674)	----	----	

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	$382,898	$319,794	$19,283	$0		$0		$0		$0		$0		$0		$0	$0	$721,975	
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	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Revenues	$4,690	$387,588	$324,484	$23,973	$0		$0		$0		$0		$0		$0		$0	$0	$740,735	

Administrative Expenditures																				
Supervisors Fees	$3,588	$920	$688	$1,387	$0		$0		$0		$0		$0		$0		$0	$0	$6,583	
Engineering Fees	$0	$480	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$480	
Attorney's Fees	$2,404	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,404	
Dissemination	$83	$83	$83	$83	$0		$0		$0		$0		$0		$0		$0	$0	$333	
Trustee Fees	$467	$467	$467	$467	$0		$0		$0		$0		$0		$0		$0	$0	$1,867	
Annual Audit	$542	$542	$542	$542	$0		$0		$0		$0		$0		$0		$0	$0	$2,167	
Collection Agent	$208	$208	$208	$208	$0		$0		$0		$0		$0		$0		$0	$0	$833	
Management Fees	$8,370	$8,370	$8,370	$8,370	$0		$0		$0		$0		$0		$0		$0	$0	$33,480	
Postage	$265	$96	$389	$23	$0		$0		$0		$0		$0		$0		$0	$0	$772	
Printing & Binding	$82	$221	$342	$44	$0		$0		$0		$0		$0		$0		$0	$0	$690	
Insurance- Liability	$566	$566	$566	$566	$0		$0		$0		$0		$0		$0		$0	$0	$2,265	
Legal Advertising	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Other Current Charges	$25	$79	$46	$23	$0		$0		$0		$0		$0		$0		$0	$0	$174	
Office Supplies	$21	$21	$41	$20	$0		$0		$0		$0		$0		$0		$0	$0	$102	
Dues & Licenses	$15	$15	$15	$15	$0		$0		$0		$0		$0		$0		$0	$0	$59	
Information Technology	$283	$283	$283	$283	$0		$0		$0		$0		$0		$0		$0	$0	$1,133	
Total Administrative	$16,919	$12,352	$12,041	$12,031	$0		$0		$0		$0		$0		$0		$0	$0	$53,343	

Operating Expenditures																				
Salaries	$12,066	$12,980	$10,870	$12,479	$0		$0		$0		$0		$0		$0		$0	$0	$48,396	
Administration Fee	$137	$146	$124	$142	$0		$0		$0		$0		$0		$0		$0	$0	$549	
FICA Expense	$903	$985	$719	$853	$0		$0		$0		$0		$0		$0		$0	$0	$3,461	
Health Insurance	$424	$872	$2,742	$1,310	$0		$0		$0		$0		$0		$0		$0	$0	$5,348	
Workers Compensation	$330	$354	$297	$341	$0		$0		$0		$0		$0		$0		$0	$0	$1,322	
Unemployment	$0	$0	$0	$546	$0		$0		$0		$0		$0		$0		$0	$0	$546	
Other Contractual	$667	$718	$667	$688	$0		$0		$0		$0		$0		$0		$0	$0	$2,740	
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	$14,527	$16,055	$15,420	$16,360	$0		$0		$0		$0		$0		$0		$0	$0	$62,361	

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	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Lake Bank Restoration	$0	$18,045	$0	$37,905	$0		$0		$0		$0		$0		$0		$0	$0	$55,950	
Environmental Services	$2,620	$320	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,940	
Water Management System	$8,059	$8,087	$9,087	$8,087	$0		$0		$0		$0		$0		$0		$0	$0	$33,320	
Control Burns	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$0	$0	$0	$985	$0		$0		$0		$0		$0		$0		$0	$0	$985	
Fire Line Maintenance	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Basin Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Maintenance	$10,679	$26,452	$9,087	$46,977	$0		$0		$0		$0		$0		$0		$0	$0	$93,195	

Grounds Maintenance Expenditures																				
Salaries	$11,474	$12,005	$10,134	$11,946	$0		$0		$0		$0		$0		$0		$0	$0	$45,558	
Administrative Fees	$305	$324	$275	$314	$0		$0		$0		$0		$0		$0		$0	$0	$1,219	
FICA	$852	$901	$749	$885	$0		$0		$0		$0		$0		$0		$0	$0	$3,387	
Health Insurance	$1,100	$1,385	$1,463	$1,371	$0		$0		$0		$0		$0		$0		$0	$0	$5,319	
Workers Compensation	$314	$328	$277	$326	$0		$0		$0		$0		$0		$0		$0	$0	$1,244	
Unemployment	$22	$24	$20	$836	$0		$0		$0		$0		$0		$0		$0	$0	$902	
Telephone	$432	$535	$529	$519	$0		$0		$0		$0		$0		$0		$0	$0	$2,014	
Utilities	$628	$516	$525	$487	$0		$0		$0		$0		$0		$0		$0	$0	$2,155	
Property Appraiser	$0	$1,988	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,988	
Insurance- Property	$126	$126	$126	$126	$0		$0		$0		$0		$0		$0		$0	$0	$504	
Repairs	$4,835	$3,733	$1,369	$688	$0		$0		$0		$0		$0		$0		$0	$0	$10,625	
Fuel	$1,159	$1,189	$1,495	$986	$0		$0		$0		$0		$0		$0		$0	$0	$4,829	
Park Maintenance	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Sidewalk Repair	$0	$11,118	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$11,118	
Chemicals	$435	$207	$0	$337	$0		$0		$0		$0		$0		$0		$0	$0	$979	
Contingencies	$0	$0	$0	$735	$0		$0		$0		$0		$0		$0		$0	$0	$735	
Refuse	$240	$0	$720	$786	$0		$0		$0		$0		$0		$0		$0	$0	$1,746	
Office Supplies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Uniforms	$232	$186	$232	$186	$0		$0		$0		$0		$0		$0		$0	$0	$837	
Fire Alarm System	$171	$171	$171	$171	$0		$0		$0		$0		$0		$0		$0	$0	$682	
Rain Bird Pump System	$2,298	$2,298	$2,298	$2,298	$0		$0		$0		$0		$0		$0		$0	$0	$9,194	
Maintenance Reserve- Transfer Out	$310	$310	$310	$310	$0		$0		$0		$0		$0		$0		$0	$0	$1,240	
Maintenance Reserve- Transfer Out (PY Excess)	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Grounds Maintenance	$24,933	$37,343	$20,693	$23,306	$0		$0		$0		$0		$0		$0		$0	$0	$106,274	
																				
Total Expenditures	$67,057	$92,201	$57,241	$98,674	$0		$0		$0		$0		$0		$0		$0	$0	$315,174	
																				
Excess Revenue/(Expenditures)	($62,367)	$295,387	$267,244	($74,702)	$0		$0		$0		$0		$0		$0		$0	$0	$425,562	

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	

2,598	

2,813	

2,185	

3,054	

0	

0		

0	

0	

0		

0	0	

0	

10,650	
Member Rounds	574	647	566	955	0	0		0	0	0		0	0	0	2,742	
Comp Rounds	192	259	187	380	0	0		0	0	0		0	0	0	1,018	
EZ Links	157	245	191	302	0	0		0	0	0		0	0	0	895	
GolfNow
Revenue per Round
Paid Rounds	105

$31	165

$38	147

$39	196

$44	0

$0	0

$0		0

$0	0

$0	0

$0		0	0

$0	$0	0

$0	613

$152	
Revenues:
Greens Fees	
$79,719	
$107,182	
$85,489	
$135,425	
$0	
$0		
$0	
$0	
$0		
$0	$0	
$0	
$407,815	
Gift Cards - Sales	$294	$884	$1,732	$371	$0	$0		$0	$0	$0		$0	$0	$0	$3,281	
Gift Cards - Usage	($179)	($1,458)	($1,119)	($2,432)	$0	$0		$0	$0	$0		$0	$0	$0	($5,187)	
Season Advance/Trail Fees	$15,718	$16,380	$18,608	$19,936	$0	$0		$0	$0	$0		$0	$0	$0	$70,642	
Associate Memberships	$2,765	$3,397	$3,634	$8,216	$0	$0		$0	$0	$0		$0	$0	$0	$18,012	
Driving Range	$3,577	$4,961	$5,035	$7,698	$0	$0		$0	$0	$0		$0	$0	$0	$21,271	
Golf Lessons	$175	$175	$175	$175	$0	$0		$0	$0	$0		$0	$0	$0	$700	
Merchandise Sales	$6,479	$8,654	$10,744	$8,375	$0	$0		$0	$0	$0		$0	$0	$0	$34,252	
Restaurant	$1,237	$2,018	$2,617	$2,027	$0	$0		$0	$0	$0		$0	$0	$0	$7,899	
Special Assessments - Operations	$1,877	$1,877	$1,877	$1,877	$0	$0		$0	$0	$0		$0	$0	$0	$7,509	
Miscellaneous Income	$1,201	$2,083	$1,331	$2,330	$0	$0		$0	$0	$0		$0	$0	$0	$6,945	
Total Revenues	$112,863	$146,154	$130,124	$183,998	$0	$0		$0	$0	$0		$0	$0	$0	$573,138	

Golf Course Expenditures:
Other Contractual Services	

$2,147	

$1,180	

$812	

$1,403	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$5,542	
Telephone/Internet	$393	$289	$393	$393	$0	$0		$0	$0	$0		$0	$0	$0	$1,468	
Postage	$3,074	$3,080	$47	$0	$0	$0		$0	$0	$0		$0	$0	$0	$6,201	
Printing & Binding	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Utilities	$481	$483	$474	$517	$0	$0		$0	$0	$0		$0	$0	$0	$1,956	
Repairs & Maintenance	$117	$20	$287	$250	$0	$0		$0	$0	$0		$0	$0	$0	$673	
Advertising	$1,989	$3,559	$4,503	$2,987	$0	$0		$0	$0	$0		$0	$0	$0	$13,037	
Bank Charges	$1,669	$2,301	$3,021	$2,653	$0	$0		$0	$0	$0		$0	$0	$0	$9,644	
Office Supplies	$221	$258	$314	$120	$0	$0		$0	$0	$0		$0	$0	$0	$913	
Operating Supplies	$224	$149	$177	$499	$0	$0		$0	$0	$0		$0	$0	$0	$1,049	
Dues, Licenses & Subscriptions	$150	$0	$150	$100	$0	$0		$0	$0	$0		$0	$0	$0	$400	
Drug Testing - All Departments	$142	$0	$0	$47	$0	$0		$0	$0	$0		$0	$0	$0	$189	
Training, Education & Employee Relations	$20	$165	$2,268	$165	$0	$0		$0	$0	$0		$0	$0	$0	$2,618	
Contractual Security	$0	$246	$0	$196	$0	$0		$0	$0	$0		$0	$0	$0	$442	
IT Services	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Golf Course Expenditures	$10,628	$11,730	$12,445	$9,331	$0	$0		$0	$0	$0		$0	$0	$0	$44,133	

Restaurant Expenditures:															
Utilities	$775	$760	$701	$686	$0	$0		$0	$0	$0		$0	$0	$0	$2,922	
Pest Control	$95	$95	$95	$95	$0	$0		$0	$0	$0		$0	$0	$0	$380	
Equipment Lease	$98	$98	$98	$98	$0	$0		$0	$0	$0		$0	$0	$0	$391	
Total Restaurant Expenditures	$968	$953	$894	$879	$0	$0		$0	$0	$0		$0	$0	$0	$3,693	

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	

$17,027	

$20,356	

$13,890	

$19,181	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$70,455	
Administrative Fee	$1,720	$1,918	$1,490	$1,754	$0	$0		$0	$0	$0		$0	$0	$0	$6,883	
FICA Expense	$1,290	$1,557	$1,063	$1,467	$0	$0		$0	$0	$0		$0	$0	$0	$5,378	
Health Insurance	$46	$54	$54	$54	$0	$0		$0	$0	$0		$0	$0	$0	$207	
Workers Compensation	$504	$556	$380	$524	$0	$0		$0	$0	$0		$0	$0	$0	$1,964	
Unemployment	$649	$675	$409	$1,264	$0	$0		$0	$0	$0		$0	$0	$0	$2,996	
Golf Printing	$0	$402	$402	$402	$0	$0		$0	$0	$0		$0	$0	$0	$1,206	
Utilities	$1,640	$1,645	$1,697	$1,436	$0	$0		$0	$0	$0		$0	$0	$0	$6,418	
Repairs	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Pest Control	$95	$95	$95	$95	$0	$0		$0	$0	$0		$0	$0	$0	$380	
Supplies	$681	$751	$1,163	$1,689	$0	$0		$0	$0	$0		$0	$0	$0	$4,285	
Uniforms	$0	$0	$1,778	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,778	
Training, Education & Employee Relations	$0	$0	$260	$0	$0	$0		$0	$0	$0		$0	$0	$0	$260	
Fuel	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Cart Lease	$4,020	$3,978	$1,578	$6,961	$0	$0		$0	$0	$0		$0	$0	$0	$16,537	
Cart Maintenance	$1,709	$521	($546)	$1,392	$0	$0		$0	$0	$0		$0	$0	$0	$3,075	
Driving Range	$0	$0	$0	$3,174	$0	$0		$0	$0	$0		$0	$0	$0	$3,174	
Total Golf Operation Expenditures	$29,381	$32,508	$23,712	$39,394	$0	$0		$0	$0	$0		$0	$0	$0	$124,995	

Merchandise Sales:															
Cost of Goods Sold	$806	$6,230	$8,527	$7,960	$0	$0		$0	$0	$0		$0	$0	$0	$23,522	
Total Merchandise Sales	$806	$6,230	$8,527	$7,960	$0	$0		$0	$0	$0		$0	$0	$0	$23,522	

Golf Course Maintenance:
Salaries	

$34,970	

$38,528	

$32,514	

$37,480	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$143,492	
Administrative Fees	$940	$958	$815	$932	$0	$0		$0	$0	$0		$0	$0	$0	$3,645	
FICA Expense	$2,599	$2,910	$2,392	$2,776	$0	$0		$0	$0	$0		$0	$0	$0	$10,677	
Employee Insurance	$2,209	$4,974	$3,720	$3,672	$0	$0		$0	$0	$0		$0	$0	$0	$14,575	
Workers Compensation	$953	$1,048	$889	$1,022	$0	$0		$0	$0	$0		$0	$0	$0	$3,912	
Unemployment	$129	$178	$147	$2,488	$0	$0		$0	$0	$0		$0	$0	$0	$2,941	
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	$171	$171	$216	$171	$0	$0		$0	$0	$0		$0	$0	$0	$727	
Telephone/Internet	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Utilities/Water	$2,440	$2,089	$2,043	$1,886	$0	$0		$0	$0	$0		$0	$0	$0	$8,458	
Repairs	$2,721	$3,896	$1,827	$3,449	$0	$0		$0	$0	$0		$0	$0	$0	$11,893	
Fuel & Oil	$2,353	$2,413	$3,036	$2,297	$0	$0		$0	$0	$0		$0	$0	$0	$10,099	
Pest Control	$327	$77	$77	$77	$0	$0		$0	$0	$0		$0	$0	$0	$558	
Irrigation/Drainage	$1,120	$1,140	$1,328	$1,540	$0	$0		$0	$0	$0		$0	$0	$0	$5,128	
Sand and Topsoil	$0	$353	$84	$954	$0	$0		$0	$0	$0		$0	$0	$0	$1,391	
Flower/Mulch	$678	$95	$2,295	$1,185	$0	$0		$0	$0	$0		$0	$0	$0	$4,253	
Fertilizer	($1,608)	$4,186	$13,131	$11,834	$0	$0		$0	$0	$0		$0	$0	$0	$27,543	
Seed/Sod	$0	$349	$1,244	$1,244	$0	$0		$0	$0	$0		$0	$0	$0	$2,837	
Trash Removal	$282	$141	$0	$282	$0	$0		$0	$0	$0		$0	$0	$0	$704	
Contingency	$0	$0	$536	$536	$0	$0		$0	$0	$0		$0	$0	$0	$1,071	
First Aid	$199	$0	$0	$160	$0	$0		$0	$0	$0		$0	$0	$0	$360	
Office Supplies	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Operating Supplies	$219	$93	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$312	
Training	$0	$0	$223	$0	$0	$0		$0	$0	$0		$0	$0	$0	$223	
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	$771	$548	$1,048	$560	$0	$0		$0	$0	$0		$0	$0	$0	$2,927	
Equipment Rental	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Equipment Lease	$13,645	$13,645	$20,202	$15,323	$0	$0		$0	$0	$0		$0	$0	$0	$62,815	
Small Tools	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$65,619	$78,292	$88,266	$90,366	$0	$0		$0	$0	$0		$0	$0	$0	$322,543	
						
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	

$304	

$0	

$0	

$531	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$835	
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	$342	$342	$342	$342	$0	$0		$0	$0	$0		$0	$0	$0	$1,367	
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	$5,501	$5,501	$6,360	$5,501	$0	$0		$0	$0	$0		$0	$0	$0	$22,862	
Property Taxes	$0	$571	$1,964	$1,535	$0	$0		$0	$0	$0		$0	$0	$0	$4,070	
Total Administrative Expenditures	$11,095	$11,362	$13,614	$12,856	$0	$0		$0	$0	$0		$0	$0	$0	$48,927	

Reserves:															
Renewal & Replacement	$1,667	$2,256	$2,924	$2,602	$0	$0		$0	$0	$0		$0	$0	$0	$9,449	
Operating Reserves	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Reserves	$1,667	$2,256	$2,924	$2,602	$0	$0		$0	$0	$0		$0	$0	$0	$9,449	
															
Total Revenues	$112,863	$146,154	$130,124	$183,998	$0	$0		$0	$0	$0		$0	$0	$0	$573,138	
															
Total Expenditures	$120,163	$143,329	$150,382	$163,388	$0	$0		$0	$0	$0		$0	$0	$0	$577,263	
															
Operating Income (Loss)	($7,301)	$2,824	($20,258)	$20,610	$0	$0		$0	$0	$0		$0	$0	$0	($4,124)	

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

$46,530	

$46,530	

$46,530	

$46,529	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$186,118	
Interest Income	$42	$46	$35	$36	$0	$0		$0	$0	$0		$0	$0	$0	$159	
Transfer In	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Interest Expense	($13,069)	($13,069)	($13,069)	($13,069)	$0	$0		$0	$0	$0		$0	$0	$0	($52,275)	
Principal Expense	($34,167)	($34,167)	($34,167)	($34,167)	$0	$0		$0	$0	$0		$0	$0	$0	($136,667)	
Total Non Operating  Revenues/(Expenditures)	($664)	($660)	($671)	($670)	$0	$0		$0	$0	$0		$0	$0	$0	($2,664)	
															
Net Non Operating Income / (Loss)	($7,965)	$2,164	($20,928)	$19,940	$0	$0		$0	$0	$0		$0	$0	$0	($6,789)	

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	

$6,479	

$8,654	

$10,744	

$8,375	

$0	

$0	

$0	

$0		

$0	

$0	

$0	

$0	

$34,252	
Total Revenues	$6,479	$8,654	$10,744	$8,375	$0	$0	$0	$0		$0	$0	$0	$0	$34,252	

Expenditures															
Cost of Goods Sold	$806	$6,230	$8,527	$7,960	$0	$0	$0	$0		$0	$0	$0	$0	$23,522	
Total Expenditures	$806	$6,230	$8,527	$7,960	$0	$0	$0	$0		$0	$0	$0	$0	$23,522	
															
Operating Income (Loss)	$5,673	$2,424	$2,217	$415	$0	$0	$0	$0		$0	$0	$0	$0	$10,729	

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:	$280,272	
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
Special Assessment Receipts - FY2020

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	
						
11/6/19	$	65,047	$	13,789	$	41,346	$	9,911	$	65,047	
11/20/19	$ 1,741,148	$	369,109	$	1,106,733	$	265,306	$	1,741,148	
12/13/20	$ 1,138,411	$	241,334	$	723,613	$	173,464	$	1,138,411	
12/20/20	$	370,110	$	78,460	$	235,255	$	56,395	$	370,110	
1/10/20	$	90,960	$	19,283	$	57,817	$	13,860	$	90,960	

						

						

						

						

						
						
	$ 3,405,677	$	721,975	$	2,164,764	$	518,937	$	3,405,677	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
							
Debt Service Fund	$ 2,423,170	63.56%	$	2,164,764	$	(2,106,947)	$	57,817	$	258,406	
General Fund	$	808,157	21.20%	$	721,975	$	(721,975)	$	-	$	86,182	
Recreation Fund	$	580,882	15.24%	$	518,937	$	(505,077)	$	13,860	$	61,945	
							
	$ 3,812,209	100.00%	$	3,405,677	$	(3,333,999)	$	71,677	$	406,532	

Percentage Collected	89.34%

(1) Postage Expense for Mailing 1st Notices

Page 19

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

	Actuals
1/31/19		Actuals
1/31/20		
Variance		Year to Date
1/31/19		Year to Date
1/31/20		
Variance	

Revenues:
Greens Fees	

$133,011		

$	135,425		

$	2,414		

$450,312		

$	407,815		

$	(42,497)	
Gift Cards - Sales	$584		$	371		$	(213)		$6,180		$	3,281		$	(2,899)	
Gift Cards - Usage	($3,065)		$	(2,432)		$	633		($6,296)		$	(5,187)		$	1,109	
Season Advance/Trail Fees	$21,059		$	19,936		$	(1,123)		$74,217		$	70,642		$	(3,575)	
Associate Memberships	$6,241		$	8,216		$	1,975		$15,958		$	18,012		$	2,054	
Driving Range	$6,235		$	7,698		$	1,463		$22,830		$	21,271		$	(1,560)	
Golf Lessons	$175		$	175		$	-		$700		$	700		$	-	
Merchandise Sales	$9,043		$	8,375		$	(668)		$40,680		$	34,252		$	(6,429)	
Restaurant	$2,184		$	2,027		$	(157)		$11,457		$	7,899		$	(3,557)	
Special Assessments - Operations	$1,877		$	1,877		$	-		$7,509		$	7,509		$	-	
Miscellaneous Income	 	$5,307 		   $	2,330 		   $	(2,978) 		 	$8,348 		   $	6,945 		   $	(1,402) 	
Total Revenues	   $	182,651 		   $	183,998 		   $	1,346 		   $	631,895 		   $	573,138 		   $	(58,756) 	
Expenditures:
Golf Course Expenditures	
$	15,013		
$	9,331		
$	5,682		
$	49,183		
$	44,133		
$	5,050	
Restaurant	$	1,315		$	879		$	437		$	4,194		$	3,693		$	500	
Golf Operations	$	31,623		$	39,394		$	(7,771)		$	118,488		$	124,995		$	(6,507)	
Merchandise Sales	$	8,457		$	7,960		$	497		$	30,959		$	23,522		$	7,436	
Golf Course Maintenance	$	88,437		$	90,366		$	(1,929)		$	348,726		$	322,543		$	26,183	
Administrative	$	11,836		$	12,856		$	(1,021)		$	46,175		$	48,927		$	(2,752)	
Reserves	   $	3,174 		   $	2,602 		   $	572 		   $	10,805 		   $	9,449 		   $	1,356 	
Total Expenditures	   $	159,855 		   $	163,388 		   $	(3,533) 		   $	608,530 		   $	577,263 		   $	31,267 	
Operating Income/(Loss)	   $	22,797 		   $	20,610 		   $	(2,187) 		   $	23,365 		   $	(4,124) 		   $	(27,490) 	

				

 	

				

Viera East Community Development District
Detailed Rounds of Golf Report
Jan-20

PY - PREVIOUS YEAR

Rounds of Golf

Paid Rounds	

Monthly		

Year to Date			
PY
Monthly	
PY
Year to Date	
Vs. PY
Monthly	
Vs. PY
Year to Date	
Rounds of Golf- Associate Member	491	10%	1,851	16%		580	2,292	(89)	(441)	
Rounds of Golf- CDD Resident	831	17%	2,962	26%		831	3,129	0	(167)	
Rounds of Golf - Public	1,655	35%	5,909	53%		1,876	6,464	(221)	(555)	
Rounds of Golf - Golf Now / EZ Links	175	4%	561	5%		228	1,123	(53)	(562)	
Rounds of Golf- Tournaments	-	0%	-	0%		88	411	(88)	(411)	
Rounds of Golf- Misc	-	0%	-	0%		0	0	0	0	
Rain Check Issued	(56)	-1%	-	3,835	-34%		(32)	(204)	(24)	(3,631)	
Total Paid Rounds	3,096		7,448			3,571	13,215	(475)	(5,767)	
Member Rounds
Rounds of Golf - Members	
955	
20%	
2,704	
24%		
752	
2,605	
203	
99	
Total Member Rounds	955		2,704			752	2,605	203	99	
Comp Rounds
Rounds of Golf- Staff/Comp	
166	
3%	
557	
5%		
121	
511	
45	
46	
Rounds of Golf- GolfNow EZ Links - Trade	251	5%	519	5%		224	708	27	(189)	
Total Comp Rounds	417		1,076			345	1,219	72	(143)	
Rounda of Golf - GolfNow EZLinks	323					256	1,042	67		
TOTAL ROUNDS OF GOLF	4,791	93%	11,228	100%		4,668	17,039	123	(5,811)	

Revenues

Monthly

Year to Date

Greens Fee Revenue
Rounds of Golf- Associate Member Rounds of Golf- CDD Resident Rounds of Golf - Public
Rounds of Golf - Golf Now / EZ Links Rounds of Golf- Tournaments Rounds of Golf- Misc
Rain Check Issued

$23,183	18%
$34,046	26%
$66,783	51%
$7,817	6%
$0	0%
$0	0%
($1,985)	-2%

$76,220
$104,457
$201,913
$23,589
$0
$0 ($9,111)

19%
26%
51%
6%
0%
0%
-2%

TOTAL GREENS FEE REVENUE

$129,844	100%

$397,068	100%

PY	PY
Monthly	Year to Date

Vs. PY	Vs. PY
Monthly	Year to Date

$24,233	$83,840
$28,431	$93,531
$70,088	$219,587
$10,099	$44,659
$2,127	$12,214
$0	$0
($765)	($4,627)

($1,050)
$5,615 ($3,305)
($2,282)
($2,127)
$0 ($1,220)

($7,620)
$10,926 ($17,674)
($21,070)
($12,214)
$0 ($4,484)

$134,213

$449,204

($4,369)

($52,136)

Average $ per Round of Golf

Average $ per round of Golf

Monthly	Year to Date

	
PY	
PY	
Vs. PY	
Vs. PY	
	Monthly	Year to Date	Monthly	Year to Date	
	$41.78	$36.58	$5.43	$4.60	
	$34.21	$29.89	$6.76	$5.37	
	$37.36	$33.97	$2.99	$0.20	
	$44.29	$39.77	$0.37	$2.28	
	$24.17	$29.72	#DIV/0!	#DIV/0!	
	#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
	$23.91	$22.68	$11.54	($20.31)	
	$37.58	$33.99	$4.36	$19.32	
	PY	PY	Vs. PY	Vs. PY	
	Monthly	Year to Date	Monthly	Year to Date	
	$18,163	$53,157	$1,772	$17,483	
\		$20.41	#VALUE!	$5.72	

Rounds of Golf- Associate Member	$47.22	$41.18
Rounds of Golf- CDD Resident	$40.97	$35.27
Rounds of Golf - Public	$40.35	$34.17
Rounds of Golf - Golf Now / EZ Links		$44.67		$42.05 Rounds of Golf- Tournaments	#DIV/0!	#DIV/0!
Rounds of Golf- Misc	$0.00	$0.00
Rain Check Issued	$35.45	$2.38

TOTAL - Average $ per round of Golf	$41.94	$53.31

	Monthly	Year to Date	
Membership Revenue	$19,935	$70,640	
Average $ per round of Golf	$20.87	$26.12