Viera East
Community Development District

Unaudited Financial Reporting
April 30, 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		
	April 30, 2020		
	Governmental Fund Types		
	
General	Capital Reserve	Debt Service	 Golf Course/Recreation 	Totals
   (memorandum only) 	
Assets				
Operating Account	$558,480	$6,642	----	$243,518	$808,640	
Accounts Receivable	----	----	----	$1,308	$1,308	
Rent Receivable	----	----	----	$1,461	$1,461	
Due From Golf Course	$64,682	----	----	----	$64,682	
Due From General Fund	----	----	$101,636	$44,160	$145,796	
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	----	----	----	$26,181	$26,181	
Inventory - Pro Shop	----	----	----	$111,509	$111,509	
Investments:				
State Board	----	$234,112	----	----	$234,112	
Benefit Assessment- Series 2012	----	----	----	$492,282	$492,282	
Reserve - Series 2012	----	----	----	$280,351	$280,351	
Bond Service 2006	----	----	$2,538,966	----	$2,538,966	
Improvements (Net of Depreciation)	----	----	----	$1,189,988	$1,189,988	
Prepaid Expenses- Operations	$5,950	----	----	$91,025	$96,975	
Total Assets	$641,490	$240,754	$2,640,602	$2,530,041	$6,052,888	
Liabilities				
Accounts Payable	$8,225	----	----	$6,094	$14,318	
Accrued Expenses	$7,058	----	----	$3,364	$10,423	
Deferred Revenue- Season Advance	----	----	----	$107,141	$107,141	
Deferred Revenue- Special Assessments O&M	----	----	----	$9,386	$9,386	
Deferred Revenue- Special Assessments Debt	----	----	----	$205,016	$205,016	
Deposit-Divots Grill	----	----	----	$2,000	$2,000	
Due to General Fund	----	----	$12,378	$64,682	$77,059	
Accrued Interest Payable	----	----	----	$84,586	$84,586	
Accrued Principal Payable	----	----	----	$239,167	$239,167	
Sales Tax Payable	----	----	----	$11,694	$11,694	
Event Deposits	----	----	----	($4,629)	($4,629)	
Due to Golf Course	$44,160	$837	$44,743	----	$89,740	
Due to Debt Service	$101,636	----	----	----	$101,636	
Accrued Payroll Payable	$1,815	----	----	$4,230	$6,045	
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	----	----	----	($1,302,385)	($1,302,385)	
Fund Balances				
Assigned - First Quarter	$176,000	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$5,950	----	----	----	$5,950	
Unassigned	$296,645	----	----	----	$296,645	
Assigned- Capital Reserve Fund	----	$239,918	----	----	$239,918	
Restricted for Debt Service	----	----	$2,583,482	----	$2,583,482	
Total Liabilities, Fund Equity, Other	$641,490	$240,754	$2,640,602	$2,530,041	$6,052,888	

Page 1

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending April 30, 2020

	Adopted
Budget	Prorated Budget
4/30/20	Actual
4/30/20	
Variance	
Revenues					
Maintenance Assessments	$808,157	$769,715	$769,715	$0	
Golf Course Administrative Services	$56,280	$32,830	$32,830	$0	
Interest Income	$100	$58	$5	($53)	
Total Revenues	$864,536	$802,603	$802,549	($53)	

Administrative Expenditures					
Supervisors Fees	$30,496	$17,789	$12,020	$5,769	
Engineering Fees	$5,000	$2,917	$3,025	($108)	
Attorney's Fees	$5,000	$2,917	$2,632	$284	
Dissemination	$1,000	$583	$583	$0	
Trustee Fees	$5,600	$3,267	$3,267	($0)	
Annual Audit	$6,500	$3,792	$3,792	($0)	
Collection Agent	$2,500	$1,458	$1,458	$0	
Management Fees	$100,440	$58,590	$58,590	$0	
Postage	$1,500	$875	$1,820	($945)	
Printing & Binding	$2,500	$1,458	$799	$659	
Insurance- Liability	$7,293	$4,254	$3,964	$290	
Legal Advertising	$2,500	$1,458	$0	$1,458	
Other Current Charges	$1,500	$875	$407	$468	
Office Supplies	$3,000	$1,750	$144	$1,606	
Dues & Licenses	$175	$102	$102	($0)	
Information Technology	$3,400	$1,983	$1,983	$0	
Total Administrative	$178,404	$104,069	$94,587	$9,482	

Page 2

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending April 30, 2020

	Adopted
Budget	Prorated Budget
4/30/20	Actual
4/30/20	
Variance	
Operating Expenditures					
Salaries	$141,817	$82,727	$83,252	($525)	
Administrative Fee	$1,566	$914	$943	($29)	
FICA Expense	$10,849	$6,329	$5,844	$484	
Employee Insurance	$8,551	$4,988	$8,361	($3,373)	
Workers Compensation	$2,780	$1,622	$2,274	($652)	
Unemployment	$853	$498	$836	($339)	
Other Contractual	$7,000	$4,083	$4,738	($655)	
Training	$500	$292	$0	$292	
Uniforms	$500	$292	$0	$292	
Total Operating	$174,416	$101,743	$106,248	($4,505)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$8,167	$0	$8,167	
Lake Bank Restoration	$60,000	$55,950	$55,950	$0	
Environmental Services	$20,000	$11,667	$3,990	$7,677	
Water Management System	$99,000	$57,750	$58,382	($632)	
Control Burns	$15,000	$8,750	$0	$8,750	
Contingencies	$5,000	$2,917	$985	$1,932	
Fire Line Maintenance	$5,000	$2,917	$975	$1,941	
Basin Repair	$4,000	$2,333	$1,585	$748	
Total Maintenance	$222,000	$150,450	$121,867	$28,583	

Page 3

Viera East
Community Development District
General Fund
Statement of Revenues & Expenditures For Period Ending April 30, 2020

	Adopted
Budget	Prorated Budget
4/30/20	Actual
4/30/20	
Variance	
Grounds Maintenance Expenditures					
Salaries	$154,278	$89,996	$80,239	$9,756	
Administrative Fees	$3,695	$2,155	$2,093	$62	
FICA	$11,802	$6,885	$5,959	$926	
Health Insurance	$16,867	$9,839	$9,172	$667	
Workers Compensation	$3,024	$1,764	$2,191	($427)	
Unemployment	$2,120	$1,237	$1,810	($573)	
Telephone	$5,000	$2,917	$3,569	($653)	
Utilities	$5,000	$2,917	$3,812	($896)	
Property Appraiser	$1,990	$1,990	$1,988	$3	
Insurance	$1,395	$814	$882	($68)	
Repairs	$12,000	$7,000	$20,728	($13,728)	
Fuel	$7,500	$4,375	$8,061	($3,686)	
Park Maintenance	$3,000	$1,750	$505	$1,245	
Sidewalk Maintenance	$5,000	$5,000	$11,118	($6,118)	
Chemicals	$5,000	$2,917	$2,505	$411	
Contingencies	$5,000	$2,917	$735	$2,182	
Refuse	$8,000	$4,667	$3,666	$1,000	
Office Supplies	$750	$438	$165	$272	
Uniforms	$3,000	$1,750	$1,480	$270	
Fire Alarm System	$4,000	$2,333	$1,194	$1,140	
Rain Bird Pump System	$27,576	$16,086	$16,089	($3)	
Maintenance Reserve - Transfer Out	$3,719	$2,169	$2,169	($0)	
Maintenance Reserve - Transfer Out (Excess)	$0	$0	$0	$0	
Total Grounds Maintenance	$289,716	$171,913	$180,132	($8,219)	
					
Total Expenditures	$864,536	$528,175	$502,835	$25,341	
					
Excess Revenue/(Expenditures)	$0		$299,715		
					
Beginning Fund Balance	$0		$178,881		
					
Ending Fund Balance	$0		$478,596		

Page 4

Viera East
Community Development District
Capital Reserve Fund Statement of Revenues & Expenditures
For Period Ending April 30, 2020

	Adopted
Budget	Prorated Budget
4/30/20	Actual
4/30/20	
Variance	
Revenues					

Interest Income	
$2,500	
$1,458	
$2,704	
$1,246	
Reserve Funding - Transfer In (General)	$3,719	$2,169	$2,169	$0	
Reserve Funding - Transfer In (Golf)	$7,940	$4,632	$13,129	$8,497	
Reserve Funding - Transfer In (General Excess)	$0	$0	$0	$0	
Total Revenues	$14,159	$8,259	$18,002	$9,743	

Expenditures					
Capital Outlay	$100,000	$100,000	$127,231	($27,231)	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$100,000	$127,231	($27,231)	
					
Excess Revenues/(Expenditures)	($110,841)		($109,228)		
					
Beginning Fund Balance	$283,792		$349,146		
					
Ending Fund Balance	$172,950		$239,918		

Page 5

Viera East Community Development District
Capital Reserve Fund Capital Outlay Check Register Detail For Period Ending March 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	
3/31/20	Regions Bank	Wire Fee	$	15.00	
4/9/20	Regions Bank	Wire Fee	$	15.00	
4/9/20	Shutts & Bowen LLP	Litigation Services	$	30,410.70	
Total	   $ 127,230.51 	

Page 6

Viera East
Community Development District
Debt Service Fund Statement of Revenues & Expenditures
For Period Ending April 30, 2020

	Adopted
Budget	Prorated Budget
4/30/20	Actual
4/30/20	
Variance		
Revenues						
Special Assessments	$2,423,170	$2,307,905	$2,307,905		$0	
Interest Income	$1,500	$875	$928		$53	
Total Revenues	$2,424,670	$2,308,780	$2,308,832		$53	

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)	$2,124,113	
			
Beginning Fund Balance	$466,966	$459,368	
			
Ending Fund Balance	$455,326	$2,583,482	

Page 7

			

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending April 30, 2020

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

Restaurant Expenditures
Utilities	
$10,500	
$605	
$1,080	
$475	
$5,131	
$6,844	
$1,713	
Pest Control	$1,200	$95	$123	$28	$666	$782	$116	
Equipment Lease	$1,100	$98	$113	$15	$684	$717	$33	
Total Restaurant Expenditures	$12,800	$798	$1,317	$519	$6,481	$8,343	$1,862	

Golf Operation Expenditures								
Salaries	$237,500	$22,508	$19,791	($2,718)	$131,399	$138,536	$7,137	
Administrative Fee	$17,793	$1,647	$1,483	($164)	$11,809	$10,379	($1,430)	
FICA Expense	$18,781	$1,722	$1,565	($157)	$10,040	$10,955	$915	
Health Insurance	$707	$54	$59	$5	$368	$412	$44	
Workers Compensation	$4,812	$613	$401	($212)	$3,628	$2,807	($821)	
Unemployment	$12,786	$998	$1,065	$68	$6,035	$7,458	$1,424	
Golf Printing	$2,200	$0	$183	$183	$1,206	$1,283	$78	
Utilities	$22,500	$1,618	$1,875	$257	$11,425	$13,125	$1,700	
Repairs	$250	$0	$21	$21	$0	$146	$146	
Pest Control	$1,200	$95	$100	$5	$666	$700	$34	
Supplies	$8,000	$3,607	$667	($2,940)	$10,318	$4,667	($5,651)	
Uniforms	$1,500	$0	$125	$125	$1,862	$875	($987)	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$260	$1,167	$907	
Fuel	$500	$0	$42	$42	$0	$292	$292	
Cart Lease	$90,753	$8,227	$7,563	($664)	$40,284	$52,939	$12,655	
Cart Maintenance	$4,000	$0	$333	$333	$3,482	$2,333	($1,149)	
Driving Range	$10,000	$254	$833	$579	$3,428	$5,833	$2,405	
Total Golf Operation Expenditures	$435,282	$41,343	$36,273	($5,071)	$236,209	$253,908	$17,698	

Merchandise Sales								
Cost of Goods Sold	$77,000	$8,297	$6,417	($1,880)	$44,021	$44,917	$896	
Total Merchandise Sales	$77,000	$8,297	$6,417	($1,880)	$44,021	$44,917	$896	

Page 9

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending April 30, 2020

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$1,740	
$875	
($865)	
Arbitrage	$600	$50	$50	$0	$350	$350	$0	
Dissemination	$1,000	$83	$83	$0	$583	$583	$0	
Trustee Fees	$4,100	$342	$342	($0)	$2,392	$2,392	($0)	
Annual Audit	$1,500	$125	$125	$0	$875	$875	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$32,830	$32,830	$0	
Insurance	$70,000	$5,501	$5,833	$333	$39,364	$40,833	$1,469	
Property Taxes	$10,000	$1,535	$833	($701)	$8,673	$5,833	($2,840)	
Total Administrative Expenditures	$144,980	$12,325	$12,082	($244)	$86,807	$84,572	($2,236)	

Renewal & Replacement	
$7,940	
$0	
$662	
$662	
$13,129	
$4,632	
($8,497)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$7,940	$0	$662	$662	$13,129	$4,632	($8,497)	
								
Total Revenues	$1,967,237	$150,298	$210,570	($60,272)	$1,160,821	$1,355,312	($194,490)	
								
Total Expenditures	$1,959,767	$157,713	$163,559	$5,846	$1,047,743	$1,144,035	$96,292	
								
Operating Income (Loss)	$7,470	($7,415)	$47,011	($54,426)	$113,079	$211,277	($98,198)	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$46,530	$46,530	$0	$325,707	$325,707	($0)	
Interest Income	$1,000	$13	$83	($70)	$239	$583	($344)	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($156,825)	($13,069)	($13,069)	$0	($91,481)	($91,481)	$0	
Principal Expense	($410,000)	($34,167)	($34,167)	($0)	($239,167)	($239,167)	($0)	
Total Non Operating  Revenues/(Expenditures)	($7,470)	($692)	($623)	($70)	($4,702)	($4,358)	($345)	
								
Change in Net Assets	$0	($8,108)	$46,388	($54,496)	$108,376	$206,919	($98,543)	
								
Beginning Net Assets	$0	----	----	----	($1,410,762)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,302,385)	----	----	

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	$13,842	$7,030	$26,867		$0		$0		$0		$0	$0	$769,715	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690		$0		$0		$0		$0	$0	$32,830	
Interest Income	$0	$0	$0	$0	$5	$0	$0		$0		$0		$0		$0	$0	$5	
Total Revenues	$4,690	$387,588	$324,484	$23,973	$18,537	$11,720	$31,557		$0		$0		$0		$0	$0	$802,549	

Administrative Expenditures																		
Supervisors Fees	$3,588	$920	$688	$1,387	$2,551	$2,551	$335		$0		$0		$0		$0	$0	$12,020	
Engineering Fees	$0	$480	$0	$0	$0	$1,875	$670		$0		$0		$0		$0	$0	$3,025	
Attorney's Fees	$2,404	$0	$0	$0	$0	$0	$229		$0		$0		$0		$0	$0	$2,632	
Dissemination	$83	$83	$83	$83	$83	$83	$83		$0		$0		$0		$0	$0	$583	
Trustee Fees	$467	$467	$467	$467	$467	$467	$467		$0		$0		$0		$0	$0	$3,267	
Annual Audit	$542	$542	$542	$542	$542	$542	$542		$0		$0		$0		$0	$0	$3,792	
Collection Agent	$208	$208	$208	$208	$208	$208	$208		$0		$0		$0		$0	$0	$1,458	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370		$0		$0		$0		$0	$0	$58,590	
Postage	$265	$96	$389	$23	$367	$284	$396		$0		$0		$0		$0	$0	$1,820	
Printing & Binding	$82	$221	$342	$44	$44	$66	$0		$0		$0		$0		$0	$0	$799	
Insurance- Liability	$566	$566	$566	$566	$566	$566	$566		$0		$0		$0		$0	$0	$3,964	
Legal Advertising	$0	$0	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$0	
Other Current Charges	$25	$79	$46	$23	$119	$23	$92		$0		$0		$0		$0	$0	$407	
Office Supplies	$21	$21	$41	$20	$21	$20	$0		$0		$0		$0		$0	$0	$144	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15		$0		$0		$0		$0	$0	$102	
Information Technology	$283	$283	$283	$283	$283	$283	$283		$0		$0		$0		$0	$0	$1,983	
Total Administrative	$16,919	$12,352	$12,041	$12,031	$13,636	$15,353	$12,256		$0		$0		$0		$0	$0	$94,587	

Operating Expenditures																		
Salaries	$12,066	$12,980	$10,870	$12,479	$10,196	$12,798	$11,862		$0		$0		$0		$0	$0	$83,252	
Administration Fee	$137	$146	$124	$142	$124	$137	$133		$0		$0		$0		$0	$0	$943	
FICA Expense	$903	$985	$719	$853	$746	$826	$812		$0		$0		$0		$0	$0	$5,844	
Health Insurance	$424	$872	$2,742	$1,310	$1,120	$1,281	$612		$0		$0		$0		$0	$0	$8,361	
Workers Compensation	$330	$354	$297	$341	$298	$330	$324		$0		$0		$0		$0	$0	$2,274	
Unemployment	$0	$0	$0	$546	$90	$100	$100		$0		$0		$0		$0	$0	$836	
Other Contractual	$667	$718	$667	$688	$688	$595	$716		$0		$0		$0		$0	$0	$4,738	
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	$13,262	$16,068	$14,558		$0		$0		$0		$0	$0	$106,248	

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	$989	$0	$61		$0		$0		$0		$0	$0	$3,990	
Water Management System	$8,059	$8,087	$9,087	$8,087	$7,887	$9,287	$7,887		$0		$0		$0		$0	$0	$58,382	
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	$975	$0		$0		$0		$0		$0	$0	$975	
Basin Repair	$0	$0	$0	$0	$0	$1,585	$0		$0		$0		$0		$0	$0	$1,585	
Total Maintenance	$10,679	$26,452	$9,087	$46,977	$8,876	$11,847	$7,948		$0		$0		$0		$0	$0	$121,867	

Grounds Maintenance Expenditures																		
Salaries	$11,474	$12,005	$10,134	$11,946	$10,472	$11,861	$12,348		$0		$0		$0		$0	$0	$80,239	
Administrative Fees	$305	$324	$275	$314	$275	$305	$295		$0		$0		$0		$0	$0	$2,093	
FICA	$852	$901	$749	$885	$776	$879	$917		$0		$0		$0		$0	$0	$5,959	
Health Insurance	$1,100	$1,385	$1,463	$1,371	$1,227	$1,381	$1,245		$0		$0		$0		$0	$0	$9,172	
Workers Compensation	$314	$328	$277	$326	$286	$324	$337		$0		$0		$0		$0	$0	$2,191	
Unemployment	$22	$24	$20	$836	$450	$297	$160		$0		$0		$0		$0	$0	$1,810	
Telephone	$432	$535	$529	$519	$517	$519	$519		$0		$0		$0		$0	$0	$3,569	
Utilities	$628	$516	$525	$487	$487	$514	$655		$0		$0		$0		$0	$0	$3,812	
Property Appraiser	$0	$1,988	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$1,988	
Insurance- Property	$126	$126	$126	$126	$126	$126	$126		$0		$0		$0		$0	$0	$882	
Repairs	$4,835	$3,733	$1,369	$688	$797	$9,031	$275		$0		$0		$0		$0	$0	$20,728	
Fuel	$1,159	$1,189	$1,495	$986	$1,065	$1,215	$952		$0		$0		$0		$0	$0	$8,061	
Park Maintenance	$0	$0	$0	$0	$0	$505	$0		$0		$0		$0		$0	$0	$505	
Sidewalk Repair	$0	$11,118	$0	$0	$0	$0	$0		$0		$0		$0		$0	$0	$11,118	
Chemicals	$435	$207	$0	$337	$529	$0	$998		$0		$0		$0		$0	$0	$2,505	
Contingencies	$0	$0	$0	$735	$0	$0	$0		$0		$0		$0		$0	$0	$735	
Refuse	$240	$0	$720	$786	$480	$960	$480		$0		$0		$0		$0	$0	$3,666	
Office Supplies	$0	$0	$0	$0	$0	$111	$54		$0		$0		$0		$0	$0	$165	
Uniforms	$232	$186	$232	$186	$196	$249	$199		$0		$0		$0		$0	$0	$1,480	
Fire Alarm System	$171	$171	$171	$171	$171	$171	$171		$0		$0		$0		$0	$0	$1,194	
Rain Bird Pump System	$2,298	$2,298	$2,298	$2,298	$2,298	$2,298	$2,299		$0		$0		$0		$0	$0	$16,089	
Maintenance Reserve- Transfer Out	$310	$310	$310	$310	$310	$310	$310		$0		$0		$0		$0	$0	$2,169	
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	$20,463	$31,055	$22,339		$0		$0		$0		$0	$0	$180,132	
																		
Total Expenditures	$67,057	$92,201	$57,241	$98,674	$56,237	$74,323	$57,101		$0		$0		$0		$0	$0	$502,835	
																		
Excess Revenue/(Expenditures)	($62,367)	$295,387	$267,244	($74,702)	($37,700)	($62,604)	($25,544)		$0		$0		$0		$0	$0	$299,715	

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	

3,621	

4,235	

2,945	

0		

0	

0	

0	

0	

21,451	
Member Rounds	574	647	566	955	807	1,061	950	0		0	0	0	0	5,560	
Comp Rounds	192	259	187	380	316	366	252	0		0	0	0	0	1,952	
EZ Links	157	245	191	302	362	232	178	0		0	0	0	0	1,667	
GolfNow
Revenue per Round
Paid Rounds	105

$31	165

$38	147

$39	196

$44	324

$47	444

$40	313

$35	0

$0		0

$0	0

$0	0

$0	0

$0	1,694

$274	
Revenues:
Greens Fees	
$79,719	
$107,182	
$85,489	
$135,425	
$170,915	
$167,889	
$104,181	
$0		
$0	
$0	
$0	
$0	
$850,801	
Gift Cards - Sales	$294	$884	$1,732	$371	$893	$635	$213	$0		$0	$0	$0	$0	$5,021	
Gift Cards - Usage	($179)	($1,458)	($1,119)	($2,432)	($1,833)	($1,819)	($795)	$0		$0	$0	$0	$0	($9,634)	
Season Advance/Trail Fees	$15,718	$16,380	$18,608	$19,936	$19,337	$20,130	$18,542	$0		$0	$0	$0	$0	$128,651	
Associate Memberships	$2,765	$3,397	$3,634	$8,216	$3,555	$2,607	$2,133	$0		$0	$0	$0	$0	$26,307	
Driving Range	$3,577	$4,961	$5,035	$7,698	$8,168	$7,006	$8,212	$0		$0	$0	$0	$0	$44,657	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$0		$0	$0	$0	$0	$1,225	
Merchandise Sales	$6,479	$8,654	$10,744	$8,375	$12,097	$9,935	$10,715	$0		$0	$0	$0	$0	$67,000	
Restaurant	$1,237	$2,018	$2,617	$2,027	$3,507	$2,372	$3,061	$0		$0	$0	$0	$0	$16,839	
Special Assessments - Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$0		$0	$0	$0	$0	$13,141	
Miscellaneous Income	$1,201	$2,083	$1,331	$2,330	$3,362	$4,524	$1,983	$0		$0	$0	$0	$0	$16,813	
Total Revenues	$112,863	$146,154	$130,124	$183,998	$222,053	$215,332	$150,298	$0		$0	$0	$0	$0	$1,160,821	

Golf Course Expenditures:
Other Contractual Services	

$2,147	

$1,180	

$812	

$1,403	

$782	

$1,590	

$996	

$0		

$0	

$0	

$0	

$0	

$8,910	
Telephone/Internet	$393	$289	$393	$393	$393	$104	$104	$0		$0	$0	$0	$0	$2,069	
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	$400	$358	$513	$0		$0	$0	$0	$0	$3,226	
Repairs & Maintenance	$117	$20	$287	$250	$0	$0	($100)	$0		$0	$0	$0	$0	$573	
Advertising	$1,989	$3,559	$4,503	$2,987	$2,444	$2,430	$1,598	$0		$0	$0	$0	$0	$19,510	
Bank Charges	$1,669	$2,301	$3,021	$2,653	$4,043	$4,545	$4,382	$0		$0	$0	$0	$0	$22,615	
Office Supplies	$221	$258	$314	$120	$242	$772	$245	$0		$0	$0	$0	$0	$2,172	
Operating Supplies	$224	$149	$177	$499	$149	$254	$593	$0		$0	$0	$0	$0	$2,046	
Dues, Licenses & Subscriptions	$150	$0	$150	$100	$4,729	$0	$500	$0		$0	$0	$0	$0	$5,629	
Drug Testing - All Departments	$142	$0	$0	$47	$0	$1	$0	$0		$0	$0	$0	$0	$190	
Training, Education & Employee Relations	$20	$165	$2,268	$165	$0	$0	$18	$0		$0	$0	$0	$0	$2,637	
Contractual Security	$0	$246	$0	$196	$196	$191	$191	$0		$0	$0	$0	$0	$1,019	
IT Services	$0	$0	$0	$0	$0	$190	$0	$0		$0	$0	$0	$0	$190	
Total Golf Course Expenditures	$10,628	$11,730	$12,445	$9,331	$13,379	$10,435	$9,041	$0		$0	$0	$0	$0	$76,988	

Restaurant Expenditures:															
Utilities	$775	$760	$701	$686	$836	$768	$605	$0		$0	$0	$0	$0	$5,131	
Pest Control	$95	$95	$95	$95	$95	$95	$95	$0		$0	$0	$0	$0	$666	
Equipment Lease	$98	$98	$98	$98	$98	$98	$98	$0		$0	$0	$0	$0	$684	
Total Restaurant Expenditures	$968	$953	$894	$879	$1,029	$961	$798	$0		$0	$0	$0	$0	$6,481	

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	

$17,657	

$20,778	

$22,508	

$0		

$0	

$0	

$0	

$0	

$131,399	
Administrative Fee	$1,720	$1,918	$1,490	$1,754	$1,535	$1,744	$1,647	$0		$0	$0	$0	$0	$11,809	
FICA Expense	$1,290	$1,557	$1,063	$1,467	$1,351	$1,590	$1,722	$0		$0	$0	$0	$0	$10,040	
Health Insurance	$46	$54	$54	$54	$54	$54	$54	$0		$0	$0	$0	$0	$368	
Workers Compensation	$504	$556	$380	$524	$475	$576	$613	$0		$0	$0	$0	$0	$3,628	
Unemployment	$649	$675	$409	$1,264	$1,005	$1,036	$998	$0		$0	$0	$0	$0	$6,035	
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	$1,766	$1,623	$1,618	$0		$0	$0	$0	$0	$11,425	
Repairs	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Pest Control	$95	$95	$95	$95	$95	$95	$95	$0		$0	$0	$0	$0	$666	
Supplies	$681	$751	$1,163	$1,689	$1,243	$1,183	$3,607	$0		$0	$0	$0	$0	$10,318	
Uniforms	$0	$0	$1,778	$0	$84	$0	$0	$0		$0	$0	$0	$0	$1,862	
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	$7,992	$7,528	$8,227	$0		$0	$0	$0	$0	$40,284	
Cart Maintenance	$1,709	$521	($546)	$1,392	$120	$287	$0	$0		$0	$0	$0	$0	$3,482	
Driving Range	$0	$0	$0	$3,174	$0	$0	$254	$0		$0	$0	$0	$0	$3,428	
Total Golf Operation Expenditures	$29,381	$32,508	$23,712	$39,394	$33,377	$36,493	$41,343	$0		$0	$0	$0	$0	$236,209	

Merchandise Sales:															
Cost of Goods Sold	$806	$6,230	$8,527	$7,960	$6,389	$5,813	$8,297	$0		$0	$0	$0	$0	$44,021	
Total Merchandise Sales	$806	$6,230	$8,527	$7,960	$6,389	$5,813	$8,297	$0		$0	$0	$0	$0	$44,021	

Golf Course Maintenance:
Salaries	

$34,970	

$38,528	

$32,514	

$37,480	

$32,323	

$36,167	

$34,784	

$0		

$0	

$0	

$0	

$0	

$246,766	
Administrative Fees	$940	$958	$815	$932	$815	$903	$1,046	$0		$0	$0	$0	$0	$6,409	
FICA Expense	$2,599	$2,910	$2,392	$2,776	$2,393	$2,678	$2,467	$0		$0	$0	$0	$0	$18,215	
Employee Insurance	$2,209	$4,974	$3,720	$3,672	$4,820	$3,750	$3,182	$0		$0	$0	$0	$0	$26,327	
Workers Compensation	$953	$1,048	$889	$1,022	$881	$986	$902	$0		$0	$0	$0	$0	$6,681	
Unemployment	$129	$178	$147	$2,488	$1,419	$1,035	$464	$0		$0	$0	$0	$0	$5,859	
Drug Testing	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Consulting Fees	$500	$500	$500	$500	$500	$500	$500	$0		$0	$0	$0	$0	$3,500	
Fire Alarm System	$171	$171	$216	$171	$171	$171	$171	$0		$0	$0	$0	$0	$1,239	
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	$1,916	$1,932	$2,661	$0		$0	$0	$0	$0	$14,967	
Repairs	$2,721	$3,896	$1,827	$3,449	$2,144	$3,382	$3,919	$0		$0	$0	$0	$0	$21,338	
Fuel & Oil	$2,353	$2,413	$3,036	$2,297	$2,275	$2,467	$1,931	$0		$0	$0	$0	$0	$16,774	
Pest Control	$327	$77	$77	$77	$77	$77	$77	$0		$0	$0	$0	$0	$789	
Irrigation/Drainage	$1,120	$1,140	$1,328	$1,540	$922	$1,554	$787	$0		$0	$0	$0	$0	$8,391	
Sand and Topsoil	$0	$353	$84	$954	$3,073	$1,231	$970	$0		$0	$0	$0	$0	$6,665	
Flower/Mulch	$678	$95	$2,295	$1,185	$2,988	$936	$0	$0		$0	$0	$0	$0	$8,177	
Fertilizer	($1,608)	$4,186	$13,131	$11,834	$12,500	$14,538	$15,439	$0		$0	$0	$0	$0	$70,020	
Seed/Sod	$0	$349	$1,244	$1,244	$1,244	$1,552	$1,244	$0		$0	$0	$0	$0	$6,876	
Trash Removal	$282	$141	$0	$282	$0	$141	$141	$0		$0	$0	$0	$0	$986	
Contingency	$0	$0	$536	$536	$536	$536	$536	$0		$0	$0	$0	$0	$2,679	
First Aid	$199	$0	$0	$160	$0	$0	$202	$0		$0	$0	$0	$0	$562	
Office Supplies	$0	$0	$0	$0	$0	$114	$0	$0		$0	$0	$0	$0	$114	
Operating Supplies	$219	$93	$0	$0	$301	$1,514	$301	$0		$0	$0	$0	$0	$2,428	
Training	$0	$0	$223	$0	$686	$0	$0	$0		$0	$0	$0	$0	$909	
Janitorial Supplies	$0	$0	$0	$0	$0	$0	$30	$0		$0	$0	$0	$0	$30	
Soil & Water Testing	$0	$0	$0	$0	$0	$0	$0	$0		$0	$0	$0	$0	$0	
Uniforms	$771	$548	$1,048	$560	$585	$757	$592	$0		$0	$0	$0	$0	$4,861	
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	$12,579	$13,588	$13,565	$0		$0	$0	$0	$0	$102,548	
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	$85,146	$90,509	$85,909	$0		$0	$0	$0	$0	$584,107	

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	

$905	

$0	

$0		

$0	

$0	

$0	

$0	

$1,740	
Arbitrage	$50	$50	$50	$50	$50	$50	$50	$0		$0	$0	$0	$0	$350	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$0		$0	$0	$0	$0	$583	
Trustee Fees	$342	$342	$342	$342	$342	$342	$342	$0		$0	$0	$0	$0	$2,392	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$0		$0	$0	$0	$0	$875	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0		$0	$0	$0	$0	$32,830	
Insurance	$5,501	$5,501	$6,360	$5,501	$5,501	$5,501	$5,501	$0		$0	$0	$0	$0	$39,364	
Property Taxes	$0	$571	$1,964	$1,535	$1,535	$1,535	$1,535	$0		$0	$0	$0	$0	$8,673	
Total Administrative Expenditures	$11,095	$11,362	$13,614	$12,856	$12,325	$13,230	$12,325	$0		$0	$0	$0	$0	$86,807	

Reserves:															
Renewal & Replacement	$1,667	$2,256	$2,924	$2,602	$3,680	$0	$0	$0		$0	$0	$0	$0	$13,129	
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	$3,680	$0	$0	$0		$0	$0	$0	$0	$13,129	
															
Total Revenues	$112,863	$146,154	$130,124	$183,998	$222,053	$215,332	$150,298	$0		$0	$0	$0	$0	$1,160,821	
															
Total Expenditures	$120,163	$143,329	$150,382	$163,388	$155,325	$157,441	$157,713	$0		$0	$0	$0	$0	$1,047,743	
															
Operating Income (Loss)	($7,301)	$2,824	($20,258)	$20,610	$66,728	$57,891	($7,415)	$0		$0	$0	$0	$0	$113,079	

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

$46,530	

$46,530	

$46,530	

$46,529	

$46,530	

$46,530	

$46,530	

$0		

$0	

$0	

$0	

$0	

$325,707	
Interest Income	$42	$46	$35	$36	$36	$30	$13	$0		$0	$0	$0	$0	$239	
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)	($13,069)	($13,069)	($13,069)	$0		$0	$0	$0	$0	($91,481)	
Principal Expense	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	$0		$0	$0	$0	$0	($239,167)	
Total Non Operating  Revenues/(Expenditures)	($664)	($660)	($671)	($670)	($670)	($676)	($692)	$0		$0	$0	$0	$0	($4,702)	
															
Net Non Operating Income / (Loss)	($7,965)	$2,164	($20,928)	$19,940	$66,058	$57,215	($8,108)	$0		$0	$0	$0	$0	$108,376	

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	

$12,097	

$9,935	

$10,715	

$0		

$0	

$0	

$0	

$0	

$67,000	
Total Revenues	$6,479	$8,654	$10,744	$8,375	$12,097	$9,935	$10,715	$0		$0	$0	$0	$0	$67,000	

Expenditures															
Cost of Goods Sold	$806	$6,230	$8,527	$7,960	$6,389	$5,813	$8,297	$0		$0	$0	$0	$0	$44,021	
Total Expenditures	$806	$6,230	$8,527	$7,960	$6,389	$5,813	$8,297	$0		$0	$0	$0	$0	$44,021	
															
Operating Income (Loss)	$5,673	$2,424	$2,217	$415	$5,709	$4,123	$2,418	$0		$0	$0	$0	$0	$22,979	

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:	$280,351	
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	
2/4/20 (1)	$	2,184	$	463	$	1,389	$	333	$	2,184	
2/7/20	$	63,111	$	13,379	$	40,116	$	9,616	$	63,111	
3/6/20	$	33,161	$	7,030	$	21,078	$	5,053	$	33,161	
4/6/20	$	126,535	$	26,824	$	80,430	$	19,281	$	126,535	
4/23/20 (2)	$	202	$	43	$	128	$	31	$	202	

						

						

						

	$ 3,630,870	$	769,715	$	2,307,905	$	553,251	$	3,630,870	

Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	Assessments
Outstanding	
							
Debt Service Fund	$ 2,423,170	63.56%	$	2,307,905	$	(2,206,268)	$	101,636	$	115,265	
General Fund	$	808,157	21.20%	$	769,715	$	(769,715)	$	-	$	38,442	
Recreation Fund	$	580,882	15.24%	$	553,251	$	(528,886)	$	24,364	$	27,631	
							
	$ 3,812,209	100.00%	$	3,630,870	$	(3,504,869)	$	126,001	$	181,339	

Percentage Collected	95.24%

FY20 1st Quarter
FY20 2nd Quarter

Page 19

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

Actuals
4/30/19	Actuals
4/30/20	
Variance		Year to Date
4/30/19	Year to Date
4/30/20	
Variance	

Revenues:
Greens Fees	

$139,476	

$	104,181	

$	(35,294)	

$916,557	

$	850,801	

$	(65,755)	
Gift Cards - Sales	$1,235	$	213	$	(1,023)	$8,642	$	5,021	$	(3,621)	
Gift Cards - Usage	($1,549)	$	(795)	$	754	($11,501)	$	(9,634)	$	1,868	
Season Advance/Trail Fees	$17,052	$	18,542	$	1,490	$131,933	$	128,651	$	(3,283)	
Associate Memberships	$3,950	$	2,133	$	(1,817)	$27,966	$	26,307	$	(1,659)	
Driving Range	$6,122	$	8,212	$	2,090	$45,242	$	44,657	$	(586)	
Golf Lessons	$175	$	175	$	-	$1,225	$	1,225	$	-	
Merchandise Sales	$17,677	$	10,715	$	(6,961)	$82,536	$	67,000	$	(15,537)	
Restaurant	$818	$	3,061	$	2,243	$17,120	$	16,839	$	(281)	
Special Assessments - Operations	$1,877	$	1,877	$	-	$13,141	$	13,141	$	-	
Miscellaneous Income	 	$3,052 		   $	1,983 		   $	(1,070) 		 	$19,166 		   $	16,813 		   $	(2,352) 	
Total Revenues	   $	189,885 		   $	150,298 		   $	(39,587) 		   $ 1,252,027 		   $ 1,160,821 		   $	(91,205) 	
Expenditures:
Golf Course Expenditures	
$	11,711		
$	9,041		
$	2,671		
$	85,110		
$	76,988		
$	8,122	
Restaurant	$	698		$	798		$	(100)		$	7,170		$	6,481		$	689	
Golf Operations	$	32,408		$	41,343		$	(8,935)		$	206,407		$	236,209		$	(29,802)	
Merchandise Sales	$	6,738		$	8,297		$	(1,559)		$	54,820		$	44,021		$	10,799	
Golf Course Maintenance	$	92,060		$	85,909		$	6,151		$	608,682		$	584,107		$	24,575	
Administrative	$	11,884		$	12,325		$	(441)		$	81,849		$	86,807		$	(4,958)	
Reserves	   $	4,554 		   $	-			   $	4,554 		   $	23,063 		   $	13,129 		   $	9,934 	
Total Expenditures	   $	160,053 		   $	157,713 		   $	2,339 		   $ 1,067,102 		   $ 1,047,743 		   $	19,359 	
Operating Income/(Loss)	   $	29,832 		   $	(7,415) 		   $	(37,248) 		   $	184,925 		   $	113,079 		   $	(71,846) 	

							

							

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
658	4,237	(210)	(699)	
968	6,009	(128)	(345)	
2,290	13,810	(708)	(1,422)	
182	1,706	63	(120)	
620	1,259	(620)	(1,259)	
0	0	0	0	
(97)	(457)	61	52	
4,621	26,564	(1,542)	(3,793)	

740	
4,874	
210	
634	
740	4,874	210	634	

181	
958	
(34)	
108	
159	1,280	(54)	377	
340	2,238	(88)	485	
260	1,713	(14)	62	
5,961	35,389	(1,434)	(2,612)	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$22,861	$159,068	($5,387)	($8,150)	
$26,531	$182,402	($2,364)	$13,390	
$64,936	$472,767	($13,386)	($20,512)	
$7,240	$69,801	$1,685	($6,479)	
$20,275	$42,229	($20,275)	($42,229)	
$0	$0	$0	$0	
($2,454)	($11,973)	$1,630	$0	
$139,389	$914,294	($38,097)	($63,980)	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$34.74	$37.54	$4.26	$5.11	
$27.41	$30.35	$1.36	$4.21	
$28.36	$34.23	$4.23	$2.27	
$39.78	$40.92	($3.35)	($0.99)	
$32.70	$33.54	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$25.30	$26.20	($2.41)	$3.36	
$30.16	$34.42	$2.73	$2.92	
PY	PY	Vs. PY	Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$15,390	$118,684	$3,152	$9,963	
$20.80	$24.35	($1.28)	($0.99)	

	Monthly	Year to Date	
Membership Revenue	$18,542	$128,647	
Average $ per round of Golf	$19.52	$23.36	

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf- Associate Member	$39.00	$42.66	
Rounds of Golf- CDD Resident	$28.77	$34.57	
Rounds of Golf - Public	$32.59	$36.51	
Rounds of Golf - Golf Now / EZ Links	$36.43	$39.93	
Rounds of Golf- Tournaments	#DIV/0!	#DIV/0!	
Rounds of Golf- Misc	$0.00	$0.00	
Rain Check Issued	$22.89	$29.56	
TOTAL - Average $ per round of Golf	$32.90	$37.34	

	Viera East
Community Development District		
	Detailed Rounds of Golf Report
Apr-20		
			PY - PREVIOUS YEAR	
Rounds of Golf					
	Monthly	Year to Date			
Paid Rounds
Rounds of Golf- Associate Member	
448	
10%	3,538	11%			
Rounds of Golf- CDD Resident	840	19%	5,664	17%			
Rounds of Golf - Public	1,582	35%	12,388	38%			
Rounds of Golf - Golf Now / EZ Links	245	5%	1,586	5%			
Rounds of Golf- Tournaments	-	0%	-	0%			
Rounds of Golf- Misc	-	0%	-	0%			
Rain Check Issued	(36)	-1%	-	405	-1%			
Total Paid Rounds	3,079	22,771			
Member Rounds
Rounds of Golf - Members	
950	
21%	5,508	17%			
Total Member Rounds	950	5,508			
Comp Rounds
Rounds of Golf- Staff/Comp	
147	
3%	1,066	3%			
Rounds of Golf- Other Comp	105	2%	1,657	5%			
Total Comp Rounds	252	2,723			
Rounds of golf - GolfNow/EZ Links	246	1,775			
TOTAL ROUNDS OF GOLF	4,527	95%	32,777	95%			

Revenues	

Monthly		

Year to Date			
Greens Fee Revenue
Rounds of Golf- Associate Member	
$17,474	
17%	
$150,918	
18%		
Rounds of Golf- CDD Resident	$24,167	24%	$195,792	23%		
Rounds of Golf - Public	$51,550	51%	$452,255	53%		
Rounds of Golf - Golf Now / EZ Links	$8,925	9%	$63,322	7%		
Rounds of Golf- Tournaments	$0	0%	$0	0%		
Rounds of Golf- Misc	$0	0%	$0	0%		
Rain Check Issued	($824)	-1%	($11,973)	-1%		
TOTAL GREENS FEE REVENUE	$101,292	100%	$850,314	100%