Viera East
Community Development District

Unaudited Financial Reporting
July 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		
	July 31, 2020		
	Governmental Fund Types		
	
General	Capital Reserve	Debt Service	 Golf Course/Recreation 	Totals
   (memorandum only) 	
Assets				
Operating Account	$349,104	$61,507	----	$243,360	$653,972	
Accounts Receivable	----	----	----	$1,308	$1,308	
Rent Receivable	----	----	----	$721	$721	
Due From Golf Course	$92,462	----	----	----	$92,462	
Due From General Fund	----	----	----	$103,113	$103,113	
Due From Capital Reserve	----	----	----	$837	$837	
Due from Debt Service	$11,030	----	----	$22,922	$33,953	
Due from Other	----	----	----	$2,678	$2,678	
Due from Capital Projects	----	----	----	$26,181	$26,181	
Inventory - Pro Shop	----	----	----	$76,814	$76,814	
Investments:				
State Board	----	$117,839	----	----	$117,839	
Benefit Assessment- Series 2012	----	----	----	$4,085	$4,085	
Reserve - Series 2012	----	----	----	$280,145	$280,145	
Bond Service 2006	----	----	$509,186	----	$509,186	
Improvements (Net of Depreciation)	----	----	----	$1,191,838	$1,191,838	
Prepaid Expenses- Debt	----	----	----	$68,333	$68,333	
Prepaid Expenses- Operations	$6,201	----	----	$55,401	$61,602	
Total Assets	$458,798	$179,346	$509,186	$2,077,738	$3,225,069	
Liabilities				
Accounts Payable	$2,450	----	----	$23,774	$26,225	
Accrued Expenses	$14,280	----	----	$1,348	$15,628	
Deferred Revenue- Season Advance	----	----	----	$70,894	$70,894	
Deferred Revenue- Special Assessments O&M	----	----	----	$3,755	$3,755	
Deferred Revenue- Special Assessments Debt	----	----	----	$106,162	$106,162	
Deposit-Divots Grill	----	----	----	$2,000	$2,000	
Due to General Fund	----	----	$11,030	$92,462	$103,493	
Accrued Interest Payable	----	----	----	$39,207	$39,207	
Sales Tax Payable	----	----	----	$9,910	$9,910	
Event Deposits	----	----	----	$298	$298	
Due to Golf Course	$103,113	$837	$22,922	----	$126,872	
Accrued Payroll Payable	$9,088	----	----	$19,913	$29,002	
Bonds Payable - Series 2012	----	----	----	$3,305,000	$3,305,000	
Bond Discount	----	----	----	($15,817)	($15,817)	
Deferred Loss	----	----	----	($159,029)	($159,029)	
Fund Equity				
Net Assets	----	----	----	($1,422,139)	($1,422,139)	
Fund Balances				
Assigned - First Quarter	$176,000	----	----	----	$176,000	
Nonspendable - Prepaid Expense	$6,201	----	----	----	$6,201	
Unassigned	$147,665	----	----	----	$147,665	
Assigned- Capital Reserve Fund	----	$178,509	----	----	$178,509	
Restricted for Debt Service	----	----	$475,234	----	$475,234	
Total Liabilities, Fund Equity, Other	$458,798	$179,346	$509,186	$2,077,738	$3,225,069	

Page 1

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

	Adopted
Budget	Prorated Budget
7/31/20	Actual
7/31/20	
Variance	
Revenues					
Maintenance Assessments	$808,157	$808,157	$808,157	$1	
Golf Course Administrative Services	$56,280	$46,900	$46,900	$0	
Interest Income	$100	$83	$5	($78)	
Total Revenues	$864,536	$855,139	$855,062	($78)	

Administrative Expenditures					
Supervisors Fees	$30,496	$25,413	$19,207	$6,207	
Engineering Fees	$5,000	$4,167	$5,905	($1,738)	
Attorney's Fees	$5,000	$4,167	$5,854	($1,687)	
Dissemination	$1,000	$833	$833	$0	
Trustee Fees	$5,600	$4,667	$4,667	($0)	
Annual Audit	$6,500	$5,417	$5,417	($0)	
Collection Agent	$2,500	$2,083	$2,083	$0	
Management Fees	$100,440	$83,700	$83,700	$0	
Postage	$1,500	$1,250	$2,540	($1,290)	
Printing & Binding	$2,500	$2,083	$1,103	$980	
Insurance- Liability	$7,293	$6,078	$5,663	$414	
Legal Advertising	$2,500	$2,083	$1,791	$293	
Other Current Charges	$1,500	$1,250	$1,072	$178	
Office Supplies	$3,000	$2,500	$343	$2,157	
Dues & Licenses	$175	$146	$146	($0)	
Information Technology	$3,400	$2,833	$2,833	$0	
Total Administrative	$178,404	$148,670	$143,158	$5,513	

Page 2

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

	Adopted
Budget	Prorated Budget
7/31/20	Actual
7/31/20	
Variance	
Operating Expenditures					
Salaries	$141,817	$118,181	$119,896	($1,715)	
Administrative Fee	$1,566	$1,305	$1,350	($45)	
FICA Expense	$10,849	$9,041	$8,400	$641	
Employee Insurance	$8,551	$7,126	$12,674	($5,548)	
Workers Compensation	$2,780	$2,317	$3,275	($958)	
Unemployment	$853	$711	$840	($129)	
Other Contractual	$7,000	$5,833	$6,773	($940)	
Training	$500	$417	$0	$417	
Uniforms	$500	$417	$0	$417	
Total Operating	$174,416	$145,347	$153,208	($7,861)	

Maintenance Expenditures					
Canal Maintenance	$14,000	$11,667	$0	$11,667	
Lake Bank Restoration	$60,000	$55,950	$55,950	$0	
Environmental Services	$20,000	$16,667	$5,241	$11,425	
Water Management System	$99,000	$82,500	$83,764	($1,264)	
Control Burns	$15,000	$12,500	$0	$12,500	
Contingencies	$5,000	$4,167	$985	$3,182	
Fire Line Maintenance	$5,000	$4,167	$1,275	$2,891	
Basin Repair	$4,000	$3,333	$1,585	$1,748	
Total Maintenance	$222,000	$190,950	$148,800	$42,150	

Page 3

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

	Adopted
Budget	Prorated Budget
7/31/20	Actual
7/31/20	
Variance	
Grounds Maintenance Expenditures					
Salaries	$154,278	$128,565	$117,945	$10,620	
Administrative Fees	$3,695	$3,079	$2,997	$82	
FICA	$11,802	$9,835	$8,772	$1,063	
Health Insurance	$16,867	$14,056	$13,838	$217	
Workers Compensation	$3,024	$2,520	$3,221	($701)	
Unemployment	$2,120	$1,767	$1,906	($139)	
Telephone	$5,000	$4,167	$5,175	($1,008)	
Utilities	$5,000	$4,167	$5,528	($1,361)	
Property Appraiser	$1,990	$1,990	$1,988	$3	
Insurance	$1,395	$1,163	$1,260	($98)	
Repairs	$12,000	$10,000	$26,584	($16,584)	
Fuel	$7,500	$6,250	$11,570	($5,320)	
Park Maintenance	$3,000	$2,500	$1,305	$1,195	
Sidewalk Maintenance	$5,000	$5,000	$11,118	($6,118)	
Chemicals	$5,000	$4,167	$3,058	$1,108	
Contingencies	$5,000	$4,167	$1,285	$2,882	
Refuse	$8,000	$6,667	$4,866	$1,800	
Office Supplies	$750	$625	$176	$449	
Uniforms	$3,000	$2,500	$2,127	$373	
Fire Alarm System	$4,000	$3,333	$1,876	$1,458	
Rain Bird Pump System	$27,576	$22,980	$22,984	($4)	
Maintenance Reserve - Transfer Out	$3,719	$3,099	$3,099	($0)	
Maintenance Reserve - Transfer Out (Excess)	$0	$0	$0	$0	
Total Grounds Maintenance	$289,716	$242,595	$252,679	($10,084)	
					
Total Expenditures	$864,536	$727,562	$697,845	$29,717	
					
Excess Revenue/(Expenditures)	$0		$157,217		
					
Beginning Fund Balance	$0		$172,649		
					
Ending Fund Balance	$0		$329,866		

Page 4

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

	Adopted
Budget	Prorated Budget
7/31/20	Actual
7/31/20	
Variance	
Revenues					

Interest Income	
$2,500	
$2,083	
$3,014	
$931	
Reserve Funding - Transfer In (General)	$3,719	$3,099	$3,098	($1)	
Reserve Funding - Transfer In (Golf)	$7,940	$6,617	$13,129	$6,512	
Reserve Funding - Transfer In (General Excess)	$0	$0	$0	$0	
Total Revenues	$14,159	$11,799	$19,241	$7,442	

Expenditures					
Capital Outlay	$100,000	$100,000	$101,518	($1,518)	
Truck Maintenance	$25,000	$0	$0	$0	
Transfer Out	$0	$0	$0	$0	
Total Expenditures	$125,000	$100,000	$101,518	($1,518)	
					
Excess Revenues/(Expenditures)	($110,841)		($82,277)		
					
Beginning Fund Balance	$283,792		$260,786		
					
Ending Fund Balance	$172,950		$178,509		

Page 5

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

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2020

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	
6/9/20	Greenberg Trairug	Series 2020 Escrow Agreement	$	47,500.00	
6/18/20	Fishkind Litigation Services	Deposition	$	7,425.00	
6/18/20	Regions Bank	Wire Fee	$	30.00	
7/31/20	Regions Bank	Wire Fee	$	30.00	
7/9/20	Modern Security Systems	50% Deposit	$	3,850.00	
7/20/20	Modern Security Systems	Final Payment	$	3,850.00	
Total	   $ 101,517.48 	

Page 6

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

	Adopted	Prorated Budget	Actual
Budget	7/31/20	7/31/20	Variance	
Revenues				
Special Assessments	$2,376,297	$2,376,297	$2,376,297	$0	
Interest Income	$1,500	$1,250	$953	($297)	
Total Revenues	$2,377,797	$2,377,547	$2,377,250	($297)	

Expenditures				
Series 2006 Interest-11/1	
$184,719	
$184,719	
$184,719	$0	
Interest-5/1	$184,719	$184,719	$184,719	$0	
Principal-5/1	$2,020,000	$2,020,000	$2,020,000	$0	
Total Expenditures	$2,389,438	$2,389,438	$2,389,438	$0	

Excess Revenues/(Expenditures)	($11,641)	($12,187)	
			
Beginning Fund Balance	$466,966	$487,421	
			
Ending Fund Balance	$455,326	$475,234	

Page 7

			

			

			

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

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

Restaurant Expenditures
Utilities	
$10,500	
$824	
$673	
($151)	
$7,222	
$9,224	
$2,002	
Pest Control	$1,200	$190	$77	($113)	$1,046	$1,054	$8	
Equipment Lease	$1,100	$96	$71	($25)	$976	$966	($10)	
Total Restaurant Expenditures	$12,800	$1,110	$820	($290)	$9,245	$11,245	$2,000	

Golf Operation Expenditures								
Salaries	$237,500	$18,181	$19,791	$1,610	$186,406	$197,909	$11,503	
Administrative Fee	$17,793	$1,741	$1,483	($258)	$17,032	$14,827	($2,205)	
FICA Expense	$18,781	$1,391	$1,565	$174	$14,248	$15,650	$1,402	
Health Insurance	$707	$85	$59	($26)	$349	$589	$240	
Workers Compensation	$4,812	$497	$401	($96)	$5,130	$4,010	($1,121)	
Unemployment	$12,786	$889	$1,065	$177	$8,832	$10,655	$1,823	
Golf Printing	$2,200	$0	$183	$183	$1,206	$1,833	$628	
Utilities	$22,500	$2,204	$1,875	($329)	$16,611	$18,750	$2,139	
Repairs	$250	$0	$21	$21	$145	$208	$64	
Pest Control	$1,200	$190	$100	($90)	$1,046	$1,000	($46)	
Supplies	$8,000	$2,847	$667	($2,180)	$15,517	$6,667	($8,850)	
Uniforms	$1,500	$145	$125	($20)	$2,007	$1,250	($757)	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$260	$1,667	$1,407	
Fuel	$500	$0	$42	$42	$0	$417	$417	
Cart Lease	$90,753	$9,191	$7,563	($1,628)	$66,167	$75,628	$9,460	
Cart Maintenance	$4,000	$50	$333	$283	$3,920	$3,333	($587)	
Driving Range	$10,000	$1,185	$833	($352)	$4,833	$8,333	$3,500	
Total Golf Operation Expenditures	$435,282	$38,595	$36,273	($2,323)	$343,709	$362,725	$19,016	

Merchandise Sales								
Cost of Goods Sold	$77,000	$28,457	$6,417	($22,041)	$82,388	$64,167	($18,221)	
Total Merchandise Sales	$77,000	$28,457	$6,417	($22,041)	$82,388	$64,167	($18,221)	

Page 9

			

			

Viera East Community Development District
Golf Course/Recreation Fund - Operations Statement of Revenues & Expenditures For Period Ending July 31, 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	
$1,250	
($490)	
Arbitrage	$600	$20	$50	$30	$410	$500	$90	
Dissemination	$1,000	$83	$83	$0	$833	$833	$0	
Trustee Fees	$4,100	$194	$342	$148	$3,121	$3,417	$296	
Annual Audit	$1,500	$125	$125	$0	$1,250	$1,250	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$46,900	$46,900	$0	
Insurance	$70,000	$5,501	$5,833	$333	$55,867	$58,333	$2,467	
Property Taxes	$10,000	$1,535	$833	($701)	$13,277	$8,333	($4,944)	
Total Administrative Expenditures	$144,980	$12,147	$12,082	($66)	$123,398	$120,817	($2,581)	

Renewal & Replacement	
$7,940	
$0	
$662	
$662	
$13,129	
$6,617	
($6,512)	
Operating Reserves	$0	$0	$0	$0	$0	$0	$0	
Total Reserves	$7,940	$0	$662	$662	$13,129	$6,617	($6,512)	
								
Total Revenues	$1,967,237	$127,219	$115,053	$12,166	$1,560,499	$1,743,885	($183,386)	
								
Total Expenditures	$1,959,767	$176,834	$163,076	($13,758)	$1,520,650	$1,633,689	$113,040	
								
Operating Income (Loss)	$7,470	($49,615)	($48,023)	($1,592)	$39,849	$110,196	($70,346)	
Non Operating Revenues/(Expenditures)								
Special Assessments	$558,355	$46,530	$46,530	$0	$465,296	$465,296	($0)	
Interest Income	$1,000	$1	$83	($82)	$248	$833	($586)	
Transfer In	$0	$0	$0	$0	$0	$0	$0	
Interest Expense	($156,825)	($13,069)	($13,069)	$0	($130,688)	($130,688)	$0	
Principal Expense	($410,000)	($34,167)	($34,167)	($0)	($341,667)	($341,667)	($0)	
Total Non Operating  Revenues/(Expenditures)	($7,470)	($704)	($623)	($82)	($6,811)	($6,225)	($586)	
								
Change in Net Assets	$0	($50,319)	($48,645)	($1,674)	$33,038	$103,971	($70,933)	
								
Beginning Net Assets	$0	----	----	----	($1,455,177)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,422,139)	----	----	

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	$38,442	$0	$0		$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		$0	$0	$46,900	
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	$43,132	$4,690	$4,690		$0	$0	$855,062	

Administrative Expenditures															
Supervisors Fees	$3,588	$920	$688	$1,387	$2,551	$2,551	$335	$1,387	$2,551	$3,249		$0	$0	$19,207	
Engineering Fees	$0	$480	$0	$0	$0	$1,875	$670	$960	$960	$960		$0	$0	$5,905	
Attorney's Fees	$2,404	$0	$0	$0	$0	$0	$229	$3,222	$0	$0		$0	$0	$5,854	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83		$0	$0	$833	
Trustee Fees	$467	$467	$467	$467	$467	$467	$467	$467	$467	$467		$0	$0	$4,667	
Annual Audit	$542	$542	$542	$542	$542	$542	$542	$542	$542	$542		$0	$0	$5,417	
Collection Agent	$208	$208	$208	$208	$208	$208	$208	$208	$208	$208		$0	$0	$2,083	
Management Fees	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370	$8,370		$0	$0	$83,700	
Postage	$265	$96	$389	$23	$367	$284	$396	$262	$79	$380		$0	$0	$2,540	
Printing & Binding	$82	$221	$342	$44	$44	$66	$0	$0	$228	$76		$0	$0	$1,103	
Insurance- Liability	$566	$566	$566	$566	$566	$566	$566	$566	$566	$566		$0	$0	$5,663	
Legal Advertising	$0	$0	$0	$0	$0	$0	$0	$0	$853	$937		$0	$0	$1,791	
Other Current Charges	$25	$79	$46	$23	$119	$23	$92	$36	$43	$586		$0	$0	$1,072	
Office Supplies	$21	$21	$41	$20	$21	$20	$0	$120	$59	$20		$0	$0	$343	
Dues & Licenses	$15	$15	$15	$15	$15	$15	$15	$15	$15	$15		$0	$0	$146	
Information Technology	$283	$283	$283	$283	$283	$283	$283	$283	$283	$283		$0	$0	$2,833	
Total Administrative	$16,919	$12,352	$12,041	$12,031	$13,636	$15,353	$12,256	$16,521	$15,307	$16,742		$0	$0	$143,158	

Operating Expenditures															
Salaries	$12,066	$12,980	$10,870	$12,479	$10,196	$12,798	$11,862	$12,349	$11,937	$12,359		$0	$0	$119,896	
Administration Fee	$137	$146	$124	$142	$124	$137	$133	$137	$133	$137		$0	$0	$1,350	
FICA Expense	$903	$985	$719	$853	$746	$826	$812	$891	$818	$847		$0	$0	$8,400	
Health Insurance	$424	$872	$2,742	$1,310	$1,120	$1,281	$612	$1,912	$1,120	$1,281		$0	$0	$12,674	
Workers Compensation	$330	$354	$297	$341	$298	$330	$324	$337	$326	$338		$0	$0	$3,275	
Unemployment	$0	$0	$0	$546	$90	$100	$100	$4	$0	$0		$0	$0	$840	
Other Contractual	$667	$718	$667	$688	$688	$595	$716	$872	$715	$449		$0	$0	$6,773	
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	$16,501	$15,048	$15,410		$0	$0	$153,208	

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	$220	$196	$835		$0	$0	$5,241	
Water Management System	$8,059	$8,087	$9,087	$8,087	$7,887	$9,287	$7,887	$8,087	$9,207	$8,087		$0	$0	$83,764	
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	$300	$0	$0		$0	$0	$1,275	
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	$8,607	$9,404	$8,922		$0	$0	$148,800	

Grounds Maintenance Expenditures															
Salaries	$11,474	$12,005	$10,134	$11,946	$10,472	$11,861	$12,348	$12,706	$12,279	$12,721		$0	$0	$117,945	
Administrative Fees	$305	$324	$275	$314	$275	$305	$295	$305	$295	$305		$0	$0	$2,997	
FICA	$852	$901	$749	$885	$776	$879	$917	$957	$912	$945		$0	$0	$8,772	
Health Insurance	$1,100	$1,385	$1,463	$1,371	$1,227	$1,381	$1,245	$1,649	$1,590	$1,428		$0	$0	$13,838	
Workers Compensation	$314	$328	$277	$326	$286	$324	$337	$347	$335	$347		$0	$0	$3,221	
Unemployment	$22	$24	$20	$836	$450	$297	$160	$50	$22	$23		$0	$0	$1,906	
Telephone	$432	$535	$529	$519	$517	$519	$519	$0	$1,066	$539		$0	$0	$5,175	
Utilities	$628	$516	$525	$487	$487	$514	$655	$540	$609	$566		$0	$0	$5,528	
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	$126	$126	$126		$0	$0	$1,260	
Repairs	$4,835	$3,733	$1,369	$688	$797	$9,031	$275	$604	$3,422	$1,830		$0	$0	$26,584	
Fuel	$1,159	$1,189	$1,495	$986	$1,065	$1,215	$952	$858	$642	$2,009		$0	$0	$11,570	
Park Maintenance	$0	$0	$0	$0	$0	$505	$0	$0	$0	$800		$0	$0	$1,305	
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	$553		$0	$0	$3,058	
Contingencies	$0	$0	$0	$735	$0	$0	$0	$0	$0	$550		$0	$0	$1,285	
Refuse	$240	$0	$720	$786	$480	$960	$480	$720	$240	$240		$0	$0	$4,866	
Office Supplies	$0	$0	$0	$0	$0	$111	$54	$11	$0	$0		$0	$0	$176	
Uniforms	$232	$186	$232	$186	$196	$249	$199	$199	$249	$199		$0	$0	$2,127	
Fire Alarm System	$171	$171	$171	$171	$171	$171	$171	$171	$256	$256		$0	$0	$1,876	
Rain Bird Pump System	$2,298	$2,298	$2,298	$2,298	$2,298	$2,298	$2,299	$2,298	$2,298	$2,298		$0	$0	$22,984	
Maintenance Reserve- Transfer Out	$310	$310	$310	$310	$310	$310	$310	$310	$310	$310		$0	$0	$3,099	
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	$21,851	$24,652	$26,044		$0	$0	$252,679	
															
Total Expenditures	$67,057	$92,201	$57,241	$98,674	$56,237	$74,323	$57,101	$63,480	$64,411	$67,119		$0	$0	$697,845	
															
Excess Revenue/(Expenditures)	($62,367)	$295,387	$267,244	($74,702)	($37,700)	($62,604)	($25,544)	($20,348)	($59,721)	($62,429)		$0	$0	$157,217	

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	

2,687	

2,975	

2,320	

3,229	

4,012	

4,624	

3,190	

3,501	

2,974	

3,130	

0	

0	

32,642	
Member Rounds	574	647	566	955	807	1,061	950	883	673	628	0	0	7,744	
Comp Rounds	192	259	187	380	316	366	252	590	294	276	0	0	3,112	
EZ Links	124	169	150	230	214	206	169	169	130	42	0	0	1,603	
GolfNow	49	79	53	93	81	81	77	81	43	257	0	0	894	
Revenue per Round
Paid Rounds	
$30	
$36	
$37	
$42	
$43	
$36	
$33	
$28	
$31	
$28	
$0	
$0	
$344	
Revenues:
Greens Fees	
$79,719	
$107,182	
$85,489	
$135,425	
$170,915	
$167,889	
$104,181	
$99,426	
$91,683	
$88,398	
$0	
$0	
$1,130,309	
Gift Cards - Sales	$294	$884	$1,732	$371	$893	$635	$213	$716	$808	$275	$0	$0	$6,820	
Gift Cards - Usage	($179)	($1,458)	($1,119)	($2,432)	($1,833)	($1,819)	($795)	($551)	($433)	($456)	$0	$0	($11,074)	
Season Advance/Trail Fees	$15,718	$16,380	$18,608	$19,936	$19,337	$20,130	$18,542	$17,803	$16,829	$17,113	$0	$0	$180,396	
Associate Memberships	$2,765	$3,397	$3,634	$8,216	$3,555	$2,607	$2,133	$2,291	$2,844	$1,738	$0	$0	$33,180	
Driving Range	$3,577	$4,961	$5,035	$7,698	$8,168	$7,006	$8,212	$7,043	$5,597	$5,681	$0	$0	$62,978	
Golf Lessons	$175	$175	$175	$175	$175	$175	$175	$175	$115	$175	$0	$0	$1,690	
Merchandise Sales	$6,479	$8,654	$10,744	$8,375	$12,097	$9,935	$10,715	$8,607	$8,801	$11,103	$0	$0	$95,511	
Restaurant	$1,237	$2,018	$2,617	$2,027	$3,507	$2,372	$3,061	$1,870	$2,099	$1,076	$0	$0	$21,884	
Special Assessments - Operations	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$1,877	$0	$0	$18,773	
Miscellaneous Income	$1,201	$2,083	$1,331	$2,330	$3,362	$4,524	$1,983	$1,280	$1,700	$239	$0	$0	$20,032	
Total Revenues	$112,863	$146,154	$130,124	$183,998	$222,053	$215,332	$150,298	$140,538	$131,920	$127,219	$0	$0	$1,560,499	

Golf Course Expenditures:
Other Contractual Services	

$2,147	

$1,180	

$812	

$1,403	

$782	

$1,590	

$996	

$1,215	

$1,165	

$1,075	

$0	

$0	

$12,365	
Telephone/Internet	$393	$289	$393	$393	$393	$104	$104	$106	$106	$106	$0	$0	$2,387	
Postage	$3,074	$3,080	$47	$0	$0	$0	$0	$90	$44	$0	$0	$0	$6,335	
Printing & Binding	$0	$0	$0	$0	$0	$0	$0	$0	$401	$0	$0	$0	$401	
Utilities	$481	$483	$474	$517	$400	$358	$513	$479	$349	$520	$0	$0	$4,575	
Repairs & Maintenance	$117	$20	$287	$250	$0	$0	($100)	$0	$335	$1,232	$0	$0	$2,141	
Advertising	$1,989	$3,559	$4,503	$2,987	$2,444	$2,430	$1,598	$1,248	$1,718	$2,064	$0	$0	$24,540	
Bank Charges	$1,669	$2,301	$3,021	$2,653	$4,043	$4,545	$4,382	$3,099	$3,257	$2,909	$0	$0	$31,880	
Office Supplies	$221	$258	$314	$120	$242	$772	$245	$166	$101	$86	$0	$0	$2,524	
Operating Supplies	$224	$149	$177	$499	$149	$254	$593	$337	$229	$209	$0	$0	$2,821	
Dues, Licenses & Subscriptions	$26	$0	$150	$100	$4,729	$0	$500	$0	$786	$1,080	$0	$0	$7,371	
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	$359	$243	$0	$0	$0	$3,238	
Contractual Security	$0	$246	$0	$196	$196	$191	$191	$191	$173	$200	$0	$0	$1,584	
IT Services	$0	$0	$0	$0	$0	$190	$0	$0	$287	$95	$0	$0	$572	
Total Golf Course Expenditures	$10,504	$11,730	$12,445	$9,331	$13,379	$10,435	$9,041	$7,289	$9,194	$9,576	$0	$0	$102,924	

Restaurant Expenditures:														
Utilities	$775	$760	$701	$686	$836	$768	$605	$481	$786	$824	$0	$0	$7,222	
Pest Control	$95	$95	$95	$95	$95	$95	$95	$95	$95	$190	$0	$0	$1,046	
Equipment Lease	$98	$98	$98	$98	$98	$98	$98	$98	$98	$96	$0	$0	$976	
Total Restaurant Expenditures	$968	$953	$894	$879	$1,029	$961	$798	$674	$979	$1,110	$0	$0	$9,245	

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	

$19,098	

$17,729	

$18,181	

$0	

$0	

$186,406	
Administrative Fee	$1,720	$1,918	$1,490	$1,754	$1,535	$1,744	$1,647	$1,760	$1,722	$1,741	$0	$0	$17,032	
FICA Expense	$1,290	$1,557	$1,063	$1,467	$1,351	$1,590	$1,722	$1,461	$1,356	$1,391	$0	$0	$14,248	
Health Insurance	$46	$54	$54	$54	$54	$54	$54	$0	($104)	$85	$0	$0	$349	
Workers Compensation	$504	$556	$380	$524	$475	$576	$613	$522	$484	$497	$0	$0	$5,130	
Unemployment	$649	$675	$409	$1,264	$1,005	$1,036	$998	$993	$915	$889	$0	$0	$8,832	
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	$1,337	$1,645	$2,204	$0	$0	$16,611	
Repairs	$0	$0	$0	$0	$0	$0	$0	$145	$0	$0	$0	$0	$145	
Pest Control	$95	$95	$95	$95	$95	$95	$95	$95	$95	$190	$0	$0	$1,046	
Supplies	$681	$751	$1,163	$1,689	$1,243	$1,183	$3,607	$493	$1,859	$2,847	$0	$0	$15,517	
Uniforms	$0	$0	$1,778	$0	$84	$0	$0	$0	$0	$145	$0	$0	$2,007	
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	$8,464	$8,228	$9,191	$0	$0	$66,167	
Cart Maintenance	$1,709	$521	($546)	$1,392	$120	$287	$0	$0	$389	$50	$0	$0	$3,920	
Driving Range	$0	$0	$0	$3,174	$0	$0	$254	$0	$220	$1,185	$0	$0	$4,833	
Total Golf Operation Expenditures	$29,381	$32,508	$23,712	$39,394	$33,377	$36,493	$41,343	$34,367	$34,538	$38,595	$0	$0	$343,709	

Merchandise Sales:														
Cost of Goods Sold	$806	$6,230	$8,527	$7,960	$6,389	$5,813	$8,297	$4,651	$5,259	$28,457	$0	$0	$82,388	
Total Merchandise Sales	$806	$6,230	$8,527	$7,960	$6,389	$5,813	$8,297	$4,651	$5,259	$28,457	$0	$0	$82,388	

Golf Course Maintenance:
Salaries	

$34,970	

$38,528	

$32,514	

$37,480	

$32,323	

$36,167	

$34,784	

$36,402	

$34,603	

$35,837	

$0	

$0	

$353,608	
Administrative Fees	$940	$958	$815	$932	$815	$903	$1,046	$903	$874	$903	$0	$0	$9,089	
FICA Expense	$2,599	$2,910	$2,392	$2,776	$2,393	$2,678	$2,467	$2,736	$2,562	$2,653	$0	$0	$26,166	
Employee Insurance	$2,209	$4,974	$3,720	$3,672	$4,820	$3,750	$3,182	$4,318	$4,009	$4,106	$0	$0	$38,760	
Workers Compensation	$953	$1,048	$889	$1,022	$881	$986	$902	$992	$944	$977	$0	$0	$9,594	
Unemployment	$129	$178	$147	$2,488	$1,419	$1,035	$464	$189	$113	$105	$0	$0	$6,267	
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	$0	$0	$5,000	
Fire Alarm System	$171	$171	$216	$171	$171	$171	$171	$171	$256	$256	$0	$0	$1,921	
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	$2,241	$2,417	$2,475	$0	$0	$22,100	
Repairs	$2,721	$3,896	$1,827	$3,449	$2,144	$3,382	$3,919	$4,311	$1,270	$2,053	$0	$0	$28,972	
Fuel & Oil	$2,353	$2,413	$3,036	$2,297	$2,275	$2,467	$1,931	$1,856	$1,507	$3,359	$0	$0	$23,496	
Pest Control	$327	$77	$77	$77	$77	$77	$77	$77	$77	$154	$0	$0	$1,097	
Irrigation/Drainage	$1,120	$1,140	$1,328	$1,540	$922	$1,554	$787	$1,485	$2,417	$1,798	$0	$0	$14,090	
Sand and Topsoil	$0	$353	$84	$954	$3,073	$1,231	$970	$1,282	$0	$959	$0	$0	$8,905	
Flower/Mulch	$678	$95	$2,295	$1,185	$2,988	$936	$0	$350	$0	$0	$0	$0	$8,527	
Fertilizer	($1,608)	$4,186	$13,131	$11,834	$12,500	$14,538	$15,439	$15,983	$14,616	$12,591	$0	$0	$113,211	
Seed/Sod	$0	$349	$1,244	$1,244	$1,244	$1,552	$1,244	$1,244	$1,244	$0	$0	$0	$9,363	
Trash Removal	$282	$141	$0	$282	$0	$141	$141	$282	$141	$141	$0	$0	$1,549	
Contingency	$0	$0	$536	$536	$536	$536	$536	$536	$536	$1,053	$0	$0	$4,803	
First Aid	$199	$0	$0	$160	$0	$0	$202	$134	$0	$347	$0	$0	$1,043	
Office Supplies	$0	$0	$0	$0	$0	$114	$0	$44	$0	$0	$0	$0	$158	
Operating Supplies	$219	$93	$0	$0	$301	$1,514	$301	$929	$336	$1,319	$0	$0	$5,013	
Training	$0	$0	$223	$0	$686	$0	$0	$342	$680	$0	$0	$0	$1,931	
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	$592	$745	$592	$0	$0	$6,789	
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	$13,589	$13,473	$14,770	$0	$0	$144,379	
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	$91,486	$83,316	$86,948	$0	$0	$845,858	

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	$20	$20	$20	$0	$0	$410	
Dissemination	$83	$83	$83	$83	$83	$83	$83	$83	$83	$83	$0	$0	$833	
Trustee Fees	$342	$342	$342	$342	$342	$342	$342	$342	$194	$194	$0	$0	$3,121	
Annual Audit	$125	$125	$125	$125	$125	$125	$125	$125	$125	$125	$0	$0	$1,250	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$4,690	$0	$0	$46,900	
Insurance	$5,501	$5,501	$6,360	$5,501	$5,501	$5,501	$5,501	$5,501	$5,501	$5,501	$0	$0	$55,867	
Property Taxes	$0	$571	$1,964	$1,535	$1,535	$1,535	$1,535	$1,535	$1,535	$1,535	$0	$0	$13,277	
Total Administrative Expenditures	$11,095	$11,362	$13,614	$12,856	$12,325	$13,230	$12,325	$12,296	$12,147	$12,147	$0	$0	$123,398	

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	$140,538	$131,920	$127,219	$0	$0	$1,560,499	
														
Total Expenditures	$120,039	$143,329	$150,382	$163,388	$155,325	$157,441	$157,713	$150,763	$145,434	$176,834	$0	$0	$1,520,650	
														
Operating Income (Loss)	($7,177)	$2,824	($20,258)	$20,610	$66,728	$57,891	($7,415)	($10,225)	($13,514)	($49,615)	$0	$0	$39,849	

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

$46,530	

$46,530	

$46,530	

$46,529	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$46,530	

$0	

$0	

$465,296	
Interest Income	$42	$46	$35	$36	$36	$30	$13	$5	$2	$1	$0	$0	$248	
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)	($13,069)	($13,069)	($13,069)	$0	$0	($130,688)	
Principal Expense	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	($34,167)	$0	$0	($341,667)	
Total Non Operating  Revenues/(Expenditures)	($664)	($660)	($671)	($670)	($670)	($676)	($692)	($701)	($704)	($704)	$0	$0	($6,811)	
														
Net Non Operating Income / (Loss)	($7,841)	$2,164	($20,928)	$19,940	$66,058	$57,215	($8,108)	($10,925)	($14,218)	($50,319)	$0	$0	$33,038	

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	

$8,607	

$8,801	

$11,103	

$0	

$0	

$95,511	
Total Revenues	$6,479	$8,654	$10,744	$8,375	$12,097	$9,935	$10,715	$8,607	$8,801	$11,103	$0	$0	$95,511	

Expenditures														
Cost of Goods Sold	$806	$6,230	$8,527	$7,960	$6,389	$5,813	$8,297	$4,651	$5,259	$28,457	$0	$0	$82,388	
Total Expenditures	$806	$6,230	$8,527	$7,960	$6,389	$5,813	$8,297	$4,651	$5,259	$28,457	$0	$0	$82,388	
														
Operating Income (Loss)	$5,673	$2,424	$2,217	$415	$5,709	$4,123	$2,418	$3,956	$3,542	($17,354)	$0	$0	$13,123	

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)	
Less: May 1, 2020 Principal	($2,020,000)	
Current Bonds Outstanding	$4,405,000	

(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:	$280,145	
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)	
Less: May 1, 2020 Principal	($410,000)	
Current Bonds Outstanding	$2,895,000	

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	$	13,970	$	41,077	$	10,000	$	65,047	
11/20/19	$ 1,741,148	$	373,942	$	1,099,534	$	267,672	$	1,741,148	
12/13/20	$ 1,138,411	$	244,493	$	718,906	$	175,012	$	1,138,411	
12/20/20	$	370,110	$	79,488	$	233,725	$	56,898	$	370,110	
1/10/20	$	90,960	$	19,535	$	57,441	$	13,984	$	90,960	
2/4/20 (1)	$	2,184	$	469	$	1,380	$	336	$	2,184	
2/7/20	$	63,111	$	13,554	$	39,855	$	9,702	$	63,111	
3/6/20	$	33,161	$	7,122	$	20,941	$	5,098	$	33,161	
4/6/20	$	126,535	$	27,176	$	79,907	$	19,453	$	126,535	
4/23/20 (2)	$	202	$	43	$	127	$	31	$	202	
5/8/20	$	115,282	$	28,365	$	83,404	$	3,513	$	115,282	
6/9/20	$	15,629	$	-	$	-	$	15,629	$	15,629	
6/16/2020 (3)	$	16,609	$	-	$	-	$	16,609	$	16,609	
7/23/20	$	48	$	-	$	-	$	48	$	48	

						

						

	$ 3,778,438	$	808,157	$	2,376,297	$	593,984	$	3,778,438	

	Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$ 2,376,297	63.15%	$	2,376,297	$	(2,376,297)	$	-	
General Fund	$	808,157	21.48%	$	808,157	$	(808,157)	$	-	
Recreation Fund	$	578,489	15.37%	$	593,984	$	(561,698)	$	32,287	
						
	$ 3,762,943	100.00%	$	3,778,438	$	(3,746,152)	$	32,287	

Percentage Collected	100.41%

FY20 1st Quarter
FY20 2nd Quarter
Tax Certificate Sale

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

	Actuals
7/31/19		Actuals
7/31/20		
Variance		Year to Date
7/31/19		Year to Date
7/31/20		
Variance	

Revenues:
Greens Fees	

$	70,159		

$	88,398		

$	18,239		

$ 1,174,638		

$ 1,130,309		

$	(44,329)	
Gift Cards - Sales	$	593		$	275		$	(318)		$	10,914		$	6,820		$	(4,094)	
Gift Cards - Usage	$	(837)		$	(456)		$	381		$	(14,099)		$	(11,074)		$	3,025	
Season Advance/Trail Fees	$	14,236		$	17,113		$	2,877		$	178,934		$	180,396		$	1,462	
Associate Memberships	$	1,185		$	1,738		$	553		$	32,627		$	33,180		$	553	
Driving Range	$	4,344		$	5,681		$	1,337		$	59,694		$	62,978		$	3,284	
Golf Lessons	$	175		$	175		$	-		$	1,750		$	1,690		$	(60)	
Merchandise Sales	$	9,125		$	11,103		$	1,978		$	113,326		$	95,511		$	(17,814)	
Restaurant	$	1,091		$	1,076		$	(15)		$	21,081		$	21,884		$	803	
Special Assessments - Operations	$	1,877		$	1,877		$	-		$	18,773		$	18,773		$	-	
Miscellaneous Income	   $	887 		   $	239 		   $	(648) 		   $	22,720 		   $	20,032 		   $	(2,688) 	
Total Revenues	   $	102,834 		   $	127,219 		   $	24,385 		   $ 1,620,357 		   $ 1,560,499 		   $	(59,858) 	
Expenditures:
Golf Course Expenditures	
$	8,813		
$	9,576		
$	(764)		
$	120,884		
$	102,924		
$	17,961	
Restaurant	$	1,068		$	1,110		$	(42)		$	10,461		$	9,245		$	1,217	
Golf Operations	$	29,477		$	38,595		$	(9,118)		$	295,222		$	343,709		$	(48,488)	
Merchandise Sales	$	7,038		$	28,457		$	(21,419)		$	72,989		$	82,388		$	(9,399)	
Golf Course Maintenance	$	85,117		$	86,948		$	(1,831)		$	867,180		$	845,858		$	21,322	
Administrative	$	11,884		$	12,147		$	(263)		$	117,573		$	123,398		$	(5,824)	
Reserves	   $	2,513 		   $	-			   $	2,513 		   $	32,171 		   $	13,129 		   $	19,042 	
Total Expenditures	   $	145,910 		   $	176,834 		   $	(30,924) 		   $ 1,516,480 		   $ 1,520,650 		   $	(4,170) 	
Operating Income/(Loss)	   $	(43,075) 		   $	(49,615) 		   $	(6,540) 		   $	103,877 		   $	39,849 		   $	(64,028) 	

										

										

		

										

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$30.78	$35.92	$3.64	$4.51	
$24.73	$29.12	$3.02	$3.16	
$24.86	$31.71	$3.33	$1.75	
$28.59	$38.79	$4.24	($2.05)	
$28.03	$23.99	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$18.90	$23.59	$5.96	$4.20	
$26.15	$32.32	$3.67	$2.37	
PY	PY	Vs. PY
Monthly
$2,897
($2.04)	Vs. PY
Year to Date
$4,137
($3.84)	
Monthly	Year to Date			
$14,236	$175,735			
$28.64	$27.17			

Average $ per Round of Golf

Average $ per round of Golf	
Monthly	
Year to Date	
Rounds of Golf- Associate Member	$34.41	$40.44	
Rounds of Golf- CDD Resident	$27.75	$32.28	
Rounds of Golf - Public	$28.19	$33.46	
Rounds of Golf - Golf Now / EZ Links	$32.83	$36.74	
Rounds of Golf- Tournaments	#DIV/0!	#DIV/0!	
Rounds of Golf- Misc	$0.00	$0.00	
Rain Check Issued	$24.86	$27.79	
TOTAL - Average $ per round of Golf	$29.82	$34.69	

	Monthly	Year to Date	
Membership Revenue	 	$17,133 	 	$179,872 	
Average $ per round of Golf	$26.60	$23.33	

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

Rounds of Golf

Monthly

Year to Date

PY - PREVIOUS YEAR

Paid Rounds		
Rounds of Golf- Associate Member	447	10%	4,936	11%	
Rounds of Golf- CDD Resident	679	16%	8,032	18%	
Rounds of Golf - Public	1,626	38%	16,187	36%	
Rounds of Golf - Golf Now / EZ Links	482	11%	3,025	7%	
Rounds of Golf- Tournaments	0	0%	0	0%	
Rounds of Golf- Misc	0	0%	0	0%	
Rain Check Issued	(109)	-3%	(655)	-1%	
Total Paid Rounds	3,125		31,525		
Member Rounds
Rounds of Golf - Members	
 	644 	
15%	
 	7,711 	
17%	
Total Member Rounds	644		7,711		
Comp Rounds					
Rounds of Golf- Staff/Comp	186	4%	1,578	4%	
Rounds of Golf- Other Comp	82	2%	1,290	3%	
Total Comp Rounds	268		2,868		
Rounds of golf - GolfNow/EZ Links	 	299 	7%	 	2,514 	6%	
TOTAL ROUNDS OF GOLF	4,336	100%	44,618	100%	

 	

PY	
PY	
Vs. PY
Monthly

89
226
(192)
359
(38)
0
23
467

147
147

55
32
87

113

814	
Vs. PY
Year to Date

(626)
301
(5,225)
987
(270)
0
103
(4,730)

1,242
1,242

225
(117)
108

108

(3,272)	
Monthly	Year to Date			
358	5,562			
453	7,731			
1,818	21,412			
123	2,038			
38	270			
0				
(132)	(758)			
2,658	36,255			
497	6,469			
497	6,469			
131	1,353			
50	1,407			
181	2,760			
186	2,406			

3,522	
47,890			

Revenues

Greens Fee Revenue	
Monthly		
Year to Date		
Rounds of Golf- Associate Member	$15,383	17%	$199,600	18%	
Rounds of Golf- CDD Resident	$18,841	20%	$259,249	24%	
Rounds of Golf - Public	$45,839	49%	$541,684	50%	
Rounds of Golf - Golf Now / EZ Links	$15,826	17%	$111,148	10%	
Rounds of Golf- Tournaments	$0	0%	$0	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($2,710)	-3%	($18,204)	-2%	

TOTAL GREENS FEE REVENUE	
$93,179	
100%	
$1,093,477	
100%	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$11,018	$199,812	$4,365	($212)	
$11,202	$225,115	$7,639	$34,134	
$45,200	$679,013	$639	($137,329)	
$3,517	$79,051	$12,309	$32,097	
$1,065	$6,477	($1,065)	($6,477)	
$0	$0	$0	$0	
($2,495)	($17,880)	($215)	($324)	

$69,507	
$1,171,588	
$23,672	
($78,111)