Viera East
Community Development District

Unaudited Financial Reporting
December 31, 2020

TABLE OF CONTENTS

1 	Balance Sheet 

2-4 	General Fund Income Statement 

 	Capital Reserve Income Statement 

 	Capital Reserve Check Register 

 	Debt Service Series 2006 Income Statement 

 	Debt Service Series 2020 Income Statement 

 	Capital Projects Series 2020 Income Statement 

10-13 	Golf Course Income Statement 

14-15 	Month by Month- General Fund 

16-18 	Month by Month- Golf Course 

 	Month by Month- Proshop 

 	Long Term Debt Report 

 	FY2021 Tax Receipt Schedule 

Viera East
Community Development District
Combined Balance Sheet December 31, 2020

Assets

Governmental Fund Types

General	Capital Reserve	Debt Service Capital Projects

 Golf Course/Recreation

Totals
   (memorandum only) 

Operating Account	$2,523,327	$217,282	----	----	$391,553	$3,132,163
Accounts Receivable	----	----	----	----	$1,303	$1,303	
Rent Receivable	----	----	----	----	$1,476	$1,476	
Due From Golf Course	$19,761	----	----	----	----	$19,761
Due From General Fund	----	----	$1,479,371	----	$396,110	$1,875,481
Due from Debt Service	$11,030	----	----	----	$22,922	$33,953
Due from Other	----	----	----	----	$2,678	$2,678	
Due from Capital Projects	----	----	----	----	$750	$750	
Inventory - Pro Shop	----	----	----	----	$54,968	$54,968	
Investments:
State Board	
----	
$81,740	
----	
----	
----	
$81,740	
Benefit Assessment- Series 2012	----	----	----	----	$4,108	$4,108	
Reserve - Series 2012	----	----	----	----	$280,130	$280,130	
Bond Service- Series 2006	----	----	$961,201	----	----	$961,201	
Reserve- Series 2020	----	----	$234,596	----	----	$234,596	
Temporary Interest Series 2020	----	----	$361,238	----	----	$361,238	
Project- Series 2020	----	----	----	$5,035,365	----	$5,035,365	
Cost of Issuance- Series 2020	----	----	----	$55,075	----	$55,075	
Improvements (Net of Depreciation)	----	----	----	----	$1,191,838	$1,191,838	
Prepaid Expenses- Operations	$9,483	----	----	----	$91,561	$101,044	
Total Assets	$2,563,602	$299,022	$3,036,405	$5,090,440	$2,439,397	$13,428,866	
Liabilities
Accounts Payable	
$2,467	
----	
----	
----	
$15,956	
$18,423	
Accrued Expenses	$23,419	----	----	----	$12,037	$35,456	
Deferred Revenue- Season Advance	----	----	----	----	$99,431	$99,431	
Deferred Revenue- Special Assessments O&M	----	----	----	----	$13,674	$13,674	
Deferred Revenue- Special Assessments Debt	----	----	----	----	$342,713	$342,713	
Deposit-Divots Grill	----	----	----	----	$2,000	$2,000	
Due to General Fund	----	----	$11,030	----	$19,761	$30,792	
Accrued Interest Payable	----	----	----	----	$65,655	$65,655	
Accrued Principal Payable	----	----	----	----	$70,833	$70,833	
Sales Tax Payable	----	----	----	----	$16,955	$16,955	
Event Deposits	----	----	----	----	$167	$167	
Due to Golf Course Due to Debt Service	$396,110
$1,479,371	----
----	$22,922
----	----
----	----
----	$419,032
$1,479,371	
Accrued Payroll Payable	$7,952	----	----	----	$12,684	$20,636	
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	----	----	----	----	($1,362,624)	($1,362,624)	
Fund Balances
Assigned - First Quarter	
$176,000	
----	
----	
----	
----	
$176,000	
Nonspendable - Prepaid Expense	$9,483	----	----	----	----	$9,483	
Unassigned	$468,800	----	----	----	----	$468,800	
Assigned- Capital Reserve Fund Restricted for Capital Projects	----
----	$299,022
----	----
----	----
$5,090,440	----
----	$299,022
$5,090,440	
Restricted for Debt Service	----	----	$3,002,452	----	----	$3,002,452	
Total Liabilities, Fund Equity, Other	$2,563,602	$299,022	$3,036,405	$5,090,440	$2,439,397	$13,428,866	

Page 1

Revenues		
Maintenance Assessments	$808,157	$699,913	$699,913	$0	
Golf Course Administrative Services	$56,280	$14,070	$14,070	$0	
Interest Income	$100	$25	$0	($25)	
Total Revenues	$864,536	$714,008	$713,983	($25)	

Administrative Expenditures					
Supervisors Fees	$30,496	$7,624	$7,961	($337)	
Engineering Fees	$5,000	$1,250	$475	$775	
Attorney's Fees	$5,000	$1,250	$1,524	($274)	
Dissemination	$1,000	$250	$250	$0	
Trustee Fees	$5,600	$1,400	$1,400	($0)	
Annual Audit	$6,500	$1,625	$825	$800	
Collection Agent	$2,500	$625	$625	($0)	
Management Fees	$100,440	$25,110	$25,110	$0	
Postage	$1,500	$375	$701	($326)	
Printing & Binding	$2,500	$625	$401	$224	
Insurance- Liability	$7,475	$1,869	$1,825	$44	
Legal Advertising	$1,500	$375	$296	$79	
Other Current Charges	$1,500	$375	$166	$209	
Office Supplies	$1,500	$375	$60	$315	
Dues & Licenses	$175	$44	$44	($0)	
Information Technology	$3,400	$850	$850	$0	
Total Administrative	$176,086	$44,022	$42,513	$1,508	

Operating Expenditures		
Salaries	$149,299	$37,325	$36,995	$330	
Administrative Fee	$1,659	$415	$857	($442)	
FICA Expense	$11,421	$2,855	$2,153	$702	
Employee Insurance	$16,914	$4,229	$3,844	$384	
Workers Compensation	$2,926	$732	$858	($127)	
Unemployment	$853	$213	$343	($130)	
Other Contractual	$7,500	$1,875	$2,590	($715)	
Training	$500	$125	$0	$125	
Uniforms	$500	$125	$0	$125	
Total Operating	$191,572	$47,893	$47,639	$254	

Maintenance Expenditures					
Canal Maintenance	$14,000	$3,500	$0	$3,500	
Lake Bank Restoration	$60,000	$60,000	$57,000	$3,000	
Environmental Services	$20,000	$5,000	$1,398	$3,602	
Water Management System	$99,000	$24,750	$29,082	($4,332)	
Control Burns	$15,000	$3,750	$0	$3,750	
Contingencies	$2,000	$500	$0	$500	
Fire Line Maintenance	$3,000	$750	$0	$750	
Basin Repair	$4,000	$1,000	$0	$1,000	
Total Maintenance	$217,000	$99,250	$87,480	$11,770	

Grounds Maintenance Expenditures		
Salaries	$140,787	$35,197	$33,898	$1,299	
Administrative Fees	$3,684	$921	$1,015	($94)	
FICA	$10,770	$2,693	$2,519	$174	
Health Insurance	$18,818	$4,705	$4,145	$560	
Workers Compensation	$2,759	$690	$926	($236)	
Unemployment	$2,120	$530	$248	$282	
Telephone	$6,250	$1,563	$1,730	($168)	
Utilities	$5,500	$1,375	$1,820	($445)	
Property Appraiser	$1,990	$1,990	$1,989	$2	
Insurance	$1,663	$416	$375	$41	
Repairs	$15,000	$3,750	$5,511	($1,761)	
Fuel	$10,000	$2,500	$2,485	$15	
Park Maintenance	$2,500	$625	$480	$145	
Sidewalk Maintenance	$5,000	$1,250	$0	$1,250	
Chemicals	$4,000	$1,000	$0	$1,000	
Contingencies	$4,000	$1,000	$1,150	($150)	
Refuse	$6,000	$1,500	$960	$540	
Office Supplies	$750	$750	$723	$27	
Uniforms	$3,000	$750	$692	$58	
Fire Alarm System	$6,500	$1,625	$1,611	$14	
Rain Bird Pump System	$27,576	$6,894	$7,125	($231)	
Total Grounds Maintenance	$278,667	$71,722	$69,402	$2,320	
					
Total Expenditures	$863,325	$262,886	$247,034	$15,853	
					
Operating Income (Loss)	$1,211	$451,122	$466,950	$15,828	

Non Operating Revenues/(Expenditures)					
Reserve Funding- Transfer Out (Capital Reserve)	($1,211)	$0	$0	$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	
Total Non Operating Revenues/(Expenditures)	($1,211)	$0	$0	$0	
					
Excess Revenue/(Expenditures)	($0)	$451,122	$466,950	$15,828	
					
Beginning Fund Balance	$0		$187,333		
					
Ending Fund Balance	$0		$654,283		

Capital Reserve Fund Statement of Revenues & Expenditures For Period Ending December 31, 2020

	Adopted
Budget	Prorated Budget
12/31/20	Actual
12/31/20		
Variance	
Revenues						

Interest Income	
$2,500	
$625		
$52	
($573)	
Reserve Funding - Transfer In (General)	$1,211	$0		$0	$0	
Reserve Funding - Transfer In (Golf)	$31,219	$0		$0	$0	
Reserve Funding - Transfer In (General Excess)	$0	$0		$0	$0	
Total Revenues	$34,930	$625		$52	($573)	

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

Excess Revenues/(Expenditures)	($90,070)	$52	
			
Beginning Fund Balance	$229,102	$298,970	
			
Ending Fund Balance	$139,032	$299,022	

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

Check Date	Vendor	Detail	Amount

Capital Outlay
FY2021

Total	 $	-	

Community Development District
Debt Service Fund Series 2006 Statement of Revenues & Expenditures For Period Ending December 31, 2020

	Adopted
Budget	Prorated Budget
12/31/20	Actual
12/31/20	
Variance	
Revenues					
Special Assessments	$2,376,297	$2,058,019	$2,058,019	$0	
Interest Income	$1,500	$375	$6	($369)	
Total Revenues	$2,377,797	$2,058,394	$2,058,024	($369)	

Expenditures					
Series 2006 Interest-11/1	
$126,644	
$126,644	
$126,644	
$0	
Interest-5/1	$126,644	$0	$0	$0	
Principal-5/1	$2,140,000	$0	$0	$0	
Total Expenditures	$2,393,288	$126,644	$126,644	$0	

Excess Revenues/(Expenditures)	($15,491)	$1,931,381	
			
Beginning Fund Balance	$522,357	$475,238	
			
Ending Fund Balance	$506,866	$2,406,619	

Debt Service Fund Series 2020 Statement of Revenues & Expenditures For Period Ending December 31, 2020

Prorated Budget	Actual
12/31/20	12/31/20	Variance

Adopted
Budget

Revenues

Interest Income	$1,000	$250	$8	($242)	
Total Revenues	$1,000	$250	$8	($242)	

Expenditures					
Series 2020 Interest-11/1	
$52,679	
$52,679	
$52,679	
$0	
Interest-5/1	$90,308	$0	$0	$0	
Total Expenditures	$142,987	$52,679	$52,679	$0	
					
Excess Revenues/(Expenditures)	($141,987)		($52,672)		
					
Beginning Fund Balance	$648,505		$648,505		
					
Ending Fund Balance	$506,518		$595,833		

Capital Projects Fund Series 2020 Statement of Revenues & Expenditures For Period Ending December 31, 2020

Actual
12/31/20

Revenues

Interest Income	$72

$72

Total Revenues

Expenditures

Capital Outlay	$999,184
Cost of Issuance	$0

$999,184

Total Expenditures

($999,112)

Excess Revenues/(Expenditures)

$6,089,551

Beginning Fund Balance

$5,090,440

Ending Fund Balance

			

			

			

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

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

Restaurant Expenditures
Pest Control	
$1,200	
$95	
$92	
($3)	
$285	
$251	
($34)	
Equipment Lease	$1,100	$100	$84	($15)	$346	$230	($116)	
Total Restaurant Expenditures	$2,300	$195	$177	($18)	$632	$481	($150)	

Golf Operation Expenditures								
Salaries	$210,900	$16,814	$17,574	$760	$51,133	$52,723	$1,590	
Administrative Fee	$19,957	$1,511	$1,663	$152	$4,913	$4,989	$76	
FICA Expense	$16,547	$1,286	$1,379	$93	$3,912	$4,137	$225	
Health Insurance	$707	$33	$59	$26	$118	$177	$58	
Workers Compensation	$4,239	$459	$353	($106)	$1,396	$1,060	($337)	
Unemployment	$12,786	$569	$1,065	$497	$1,604	$3,196	$1,592	
Golf Printing	$2,200	$1,200	$183	($1,017)	$1,200	$550	($650)	
Utilities	$22,500	$1,517	$1,875	$358	$4,832	$5,625	$793	
Repairs	$250	$0	$21	$21	$0	$63	$63	
Pest Control	$1,200	$95	$100	$5	$285	$300	$15	
Supplies	$10,000	$876	$833	($42)	$3,305	$2,500	($805)	
Uniforms	$1,500	$0	$125	$125	$0	$375	$375	
Training, Education & Employee Relations	$2,000	$0	$167	$167	$0	$500	$500	
Fuel	$500	$0	$42	$42	$0	$125	$125	
Cart Lease	$99,000	$7,776	$8,250	$474	$22,638	$24,750	$2,112	
Cart Maintenance	$4,000	$1,275	$333	($941)	$1,797	$1,000	($797)	
Driving Range	$10,000	$733	$833	$101	$765	$2,500	$1,735	
Total Golf Operation Expenditures	$418,286	$34,144	$34,856	$713	$97,898	$104,569	$6,671	

Merchandise Sales								
Cost of Goods Sold	$77,000	$8,630	$6,417	($2,213)	$19,353	$19,250	($103)	
Total Merchandise Sales	$77,000	$8,630	$6,417	($2,213)	$19,353	$19,250	($103)	

Page 11

			

			

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

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

Administrative Expenditures
Legal Fees	
$1,500	
$0	
$125	
$125	
$0	
$375	
$375	
Arbitrage	$600	$20	$50	$30	$60	$150	$90	
Dissemination	$1,000	$83	$83	$0	$250	$250	$0	
Trustee Fees	$4,100	$342	$342	($0)	$1,025	$1,025	($0)	
Annual Audit	$1,500	$125	$125	$0	$375	$375	$0	
Golf Course Administrative Services	$56,280	$4,690	$4,690	$0	$14,070	$14,070	$0	
Insurance	$77,000	$6,127	$6,417	$289	$18,382	$19,250	$868	
Property Taxes	$15,000	$1,126	$1,250	$124	$3,626	$3,750	$124	
Total Administrative Expenditures	$156,980	$12,514	$13,082	$568	$37,789	$39,245	$1,456	
								
Total Revenues	$1,928,696	$183,522	$166,726	$16,796	$486,868	$457,530	$29,338	
								
Total Expenditures	$1,893,302	$131,059	$157,754	$26,695	$403,652	$473,214	$69,562	
								
Operating Income (Loss)	$35,394	$52,463	$8,972	$43,492	$83,217	($15,684)	$98,901	
Non Operating Revenues/(Expenditures)								
Special Assessments	$560,250	$46,688	$46,688	($0)	$140,063	$140,063	$0	
Interest Income	$1,000	$1	$83	($82)	$3	$250	($247)	
Gain on Sale of Asset	$0	$0	$0	$0	$45	$0	$45	
Reserve Funding- Transfer Out (Capital Reserve)	($31,219)	$0	($2,602)	($2,602)	$0	$0	$0	
Interest Expense	($140,425)	($11,702)	($11,702)	$0	($35,106)	($35,106)	$0	
Principal Expense	($425,000)	($35,417)	($35,417)	($0)	($106,250)	($106,250)	($0)	
Total Non Operating Revenues/(Expenditures)	($35,394)	($430)	($2,950)	($2,684)	($1,246)	($1,044)	($202)	
								
Change in Net Assets	$0	$52,033	$6,022	$40,808	$81,970	($16,728)	$98,698	
								
Beginning Net Assets	$0	----	----	----	($1,444,594)	----	----	
								
Ending Net Assets	$0	----	----	----	($1,362,624)	----	----	

	October	November	December	January	February	March		April		May		June		July		August		September	Total	
Revenues																				
Maintenance Assessments	$0	$196,793	$503,121	$0	$0		$0		$0		$0		$0		$0		$0	$0	$699,913	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$0	$0		$0		$0		$0		$0		$0		$0	$0	$14,070	
Interest Income	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Revenues	$4,690	$201,483	$507,811	$0	$0		$0		$0		$0		$0		$0		$0	$0	$713,983	

Administrative Expenditures																				
Supervisors Fees	$2,678	$2,384	$2,900	$0	$0		$0		$0		$0		$0		$0		$0	$0	$7,961	
Engineering Fees	$0	$0	$475	$0	$0		$0		$0		$0		$0		$0		$0	$0	$475	
Attorney's Fees	$0	$0	$1,524	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,524	
Dissemination	$83	$83	$83	$0	$0		$0		$0		$0		$0		$0		$0	$0	$250	
Trustee Fees	$467	$467	$467	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,400	
Annual Audit	$275	$275	$275	$0	$0		$0		$0		$0		$0		$0		$0	$0	$825	
Collection Agent	$208	$208	$208	$0	$0		$0		$0		$0		$0		$0		$0	$0	$625	
Management Fees	$8,370	$8,370	$8,370	$0	$0		$0		$0		$0		$0		$0		$0	$0	$25,110	
Postage	$364	$198	$138	$0	$0		$0		$0		$0		$0		$0		$0	$0	$701	
Printing & Binding	$206	$70	$125	$0	$0		$0		$0		$0		$0		$0		$0	$0	$401	
Insurance- Liability	$608	$608	$608	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,825	
Legal Advertising	$296	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$296	
Other Current Charges	$78	$29	$59	$0	$0		$0		$0		$0		$0		$0		$0	$0	$166	
Office Supplies	$20	$20	$20	$0	$0		$0		$0		$0		$0		$0		$0	$0	$60	
Dues & Licenses	$15	$15	$15	$0	$0		$0		$0		$0		$0		$0		$0	$0	$44	
Information Technology	$283	$283	$283	$0	$0		$0		$0		$0		$0		$0		$0	$0	$850	
Total Administrative	$13,953	$13,011	$15,550	$0	$0		$0		$0		$0		$0		$0		$0	$0	$42,513	

Operating Expenditures																				
Salaries	$11,153	$13,540	$12,302	$0	$0		$0		$0		$0		$0		$0		$0	$0	$36,995	
Administration Fee	$556	$157	$143	$0	$0		$0		$0		$0		$0		$0		$0	$0	$857	
FICA Expense	$382	$928	$843	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,153	
Health Insurance	$1,281	$1,281	$1,281	$0	$0		$0		$0		$0		$0		$0		$0	$0	$3,844	
Workers Compensation	$305	$218	$336	$0	$0		$0		$0		$0		$0		$0		$0	$0	$858	
Unemployment	$0	$152	$191	$0	$0		$0		$0		$0		$0		$0		$0	$0	$343	
Other Contractual	$462	$1,225	$903	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,590	
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	$14,139	$17,501	$16,000	$0	$0		$0		$0		$0		$0		$0		$0	$0	$47,639	

	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	$17,100	$39,900	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$57,000	
Environmental Services	$123	$310	$965	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,398	
Water Management System	$7,887	$8,087	$13,107	$0	$0		$0		$0		$0		$0		$0		$0	$0	$29,082	
Control Burns	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
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	$25,110	$48,297	$14,072	$0	$0		$0		$0		$0		$0		$0		$0	$0	$87,480	

Grounds Maintenance Expenditures																				
Salaries	$10,364	$12,255	$11,279	$0	$0		$0		$0		$0		$0		$0		$0	$0	$33,898	
Administrative Fees	$288	$409	$318	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,015	
FICA	$780	$907	$832	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,519	
Health Insurance	$1,452	$1,428	$1,265	$0	$0		$0		$0		$0		$0		$0		$0	$0	$4,145	
Workers Compensation	$283	$335	$308	$0	$0		$0		$0		$0		$0		$0		$0	$0	$926	
Unemployment	$21	$25	$202	$0	$0		$0		$0		$0		$0		$0		$0	$0	$248	
Telephone	$633	$544	$554	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,730	
Utilities	$506	$780	$534	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,820	
Property Appraiser	$0	$0	$1,989	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,989	
Insurance- Property	$125	$125	$125	$0	$0		$0		$0		$0		$0		$0		$0	$0	$375	
Repairs	$3,081	$837	$1,593	$0	$0		$0		$0		$0		$0		$0		$0	$0	$5,511	
Fuel	$1,442	$531	$511	$0	$0		$0		$0		$0		$0		$0		$0	$0	$2,485	
Park Maintenance	$0	$0	$480	$0	$0		$0		$0		$0		$0		$0		$0	$0	$480	
Sidewalk Repair	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Chemicals	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Contingencies	$215	$0	$935	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,150	
Refuse	$480	$240	$240	$0	$0		$0		$0		$0		$0		$0		$0	$0	$960	
Office Supplies	$512	$212	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$723	
Uniforms	$199	$247	$245	$0	$0		$0		$0		$0		$0		$0		$0	$0	$692	
Fire Alarm System	$512	$588	$512	$0	$0		$0		$0		$0		$0		$0		$0	$0	$1,611	
Rain Bird Pump System	$2,298	$2,298	$2,528	$0	$0		$0		$0		$0		$0		$0		$0	$0	$7,125	
Total Grounds Maintenance	$23,190	$21,762	$24,450	$0	$0		$0		$0		$0		$0		$0		$0	$0	$69,402	
																				
Total Expenditures	$76,391	$100,571	$70,072	$0	$0		$0		$0		$0		$0		$0		$0	$0	$247,033.67	
																				
Operating Income (Loss)	($71,701)	$100,912	$437,739	$0	$0		$0		$0		$0		$0		$0		$0	$0	$466,950	

Non Operating Revenues/(Expenditures)
Reserve Funding- Transfer Out (Capital Reserve)	

$0	

$0	

$0	

$0	

$0		

$0		

$0		

$0		

$0		

$0		

$0	

$0	

$0	
Reserve Funding- Transfer Out (Excess)	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
Total Non Operating Revenues/Expenditures	$0	$0	$0	$0	$0		$0		$0		$0		$0		$0		$0	$0	$0	
																				
Excess Revenue/(Expenditures)	($71,701)	$100,912	$437,739	$0	$0		$0		$0		$0		$0		$0		$0	$0	$466,950	

	October	November	December	January	February	March	April	May		June	July	August	September	Total	

Number of Rounds
Paid Rounds	

3,263	

2,946	

3,532	

0	

0	

0		

0	

0	

0		

0	0	

0	

9,741	
Member Rounds	701	666	816	0	0	0		0	0	0		0	0	580	2,763	
Comp Rounds	237	152	234	0	0	0		0	0	0		0	0	0	623	
EZ Links	0	0	0	0	0	0		0	0	0		0	0	0	-	
GolfNow
Revenue per Round
Paid Rounds	285

$33	256

$37	293

$37	0

$0	0

$0	0

$0		0

$0	0

$0	0

$0		0	0

$0	$0	0

$0	834

$106	
Revenues:
Greens Fees	
$107,375	
$107,634	
$130,099	
$0	
$0	
$0		
$0	
$0	
$0		
$0	$0	
$0	
$345,109	
Gift Cards - Sales	$458	$636	$3,462	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,556	
Gift Cards - Usage	($803)	($482)	($2,812)	$0	$0	$0		$0	$0	$0		$0	$0	$0	($4,098)	
Season Advance/Trail Fees	$18,051	$20,606	$22,572	$0	$0	$0		$0	$0	$0		$0	$0	$0	$61,229	
Associate Memberships	$3,950	$3,081	$4,661	$0	$0	$0		$0	$0	$0		$0	$0	$0	$11,692	
Driving Range	$5,963	$6,015	$8,358	$0	$0	$0		$0	$0	$0		$0	$0	$0	$20,336	
Golf Lessons	$175	$175	$175	$0	$0	$0		$0	$0	$0		$0	$0	$0	$525	
Merchandise Sales	$9,238	$9,725	$10,462	$0	$0	$0		$0	$0	$0		$0	$0	$0	$29,425	
Restaurant	$2,359	$3,141	$4,837	$0	$0	$0		$0	$0	$0		$0	$0	$0	$10,337	
Special Assessments - Operations	$1,519	$1,519	$1,519	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,558	
Miscellaneous Income	$2,867	$145	$189	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,201	
Total Revenues	$151,152	$152,194	$183,522	$0	$0	$0		$0	$0	$0		$0	$0	$0	$486,868	

Golf Course Expenditures:
Other Contractual Services	

$710	

$1,035	

$1,035	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$2,779	
Telephone/Internet	$106	$106	$106	$0	$0	$0		$0	$0	$0		$0	$0	$0	$318	
Postage	$0	$41	$1,495	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,536	
Printing & Binding	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Utilities	$1,217	$1,288	$1,201	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,706	
Repairs & Maintenance	$419	$250	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$669	
Advertising	($350)	$2,099	$4,117	$0	$0	$0		$0	$0	$0		$0	$0	$0	$5,866	
Bank Charges	$2,332	$3,112	$3,184	$0	$0	$0		$0	$0	$0		$0	$0	$0	$8,628	
Office Supplies	$78	$327	$115	$0	$0	$0		$0	$0	$0		$0	$0	$0	$520	
Operating Supplies	$442	$345	$566	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,353	
Dues, Licenses & Subscriptions	$180	$0	$293	$0	$0	$0		$0	$0	$0		$0	$0	$0	$473	
Drug Testing - All Departments	$0	$0	$49	$0	$0	$0		$0	$0	$0		$0	$0	$0	$49	
Training, Education & Employee Relations	$51	$381	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$432	
Contractual Security	$482	$519	$662	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,664	
IT Services	$0	$435	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$435	
Total Golf Course Expenditures	$5,667	$9,938	$12,822	$0	$0	$0		$0	$0	$0		$0	$0	$0	$28,426	

Restaurant Expenditures:															
Pest Control	$95	$95	$95	$0	$0	$0		$0	$0	$0		$0	$0	$0	$285	
Equipment Lease	$100	$147	$100	$0	$0	$0		$0	$0	$0		$0	$0	$0	$346	
Total Restaurant Expenditures	$195	$242	$195	$0	$0	$0		$0	$0	$0		$0	$0	$0	$632	

	October	November	December	January	February	March	April	May		June	July	August	September	Total	

Golf Operations:
Salaries	

$16,087	

$18,232	

$16,814	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$51,133	
Administrative Fee	$1,586	$1,816	$1,511	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,913	
FICA Expense	$1,231	$1,395	$1,286	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,912	
Health Insurance	$43	$43	$33	$0	$0	$0		$0	$0	$0		$0	$0	$0	$118	
Workers Compensation	$439	$498	$459	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,396	
Unemployment	$521	$515	$569	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,604	
Golf Printing	$0	$0	$1,200	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,200	
Utilities	$1,686	$1,629	$1,517	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,832	
Repairs	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Pest Control	$95	$95	$95	$0	$0	$0		$0	$0	$0		$0	$0	$0	$285	
Supplies	$1,410	$1,019	$876	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,305	
Uniforms	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Training, Education & Employee Relations	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Fuel	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Cart Lease	$7,683	$7,179	$7,776	$0	$0	$0		$0	$0	$0		$0	$0	$0	$22,638	
Cart Maintenance	$251	$272	$1,275	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,797	
Driving Range	$32	$0	$733	$0	$0	$0		$0	$0	$0		$0	$0	$0	$765	
Total Golf Operation Expenditures	$31,062	$32,692	$34,144	$0	$0	$0		$0	$0	$0		$0	$0	$0	$97,898	

Merchandise Sales:															
Cost of Goods Sold	$6,482	$4,241	$8,630	$0	$0	$0		$0	$0	$0		$0	$0	$0	$19,352.50	
Total Merchandise Sales	$6,482	$4,241	$8,630	$0	$0	$0		$0	$0	$0		$0	$0	$0	$19,353	

Golf Course Maintenance:
Salaries	

$32,200	

$38,863	

$31,368	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$102,431	
Administrative Fees	$852	$1,035	$822	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,708	
FICA Expense	$2,400	$2,819	$2,279	$0	$0	$0		$0	$0	$0		$0	$0	$0	$7,499	
Employee Insurance	$6,053	$3,786	$2,834	$0	$0	$0		$0	$0	$0		$0	$0	$0	$12,673	
Workers Compensation	$877	$1,061	$856	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,794	
Unemployment	$0	$0	$334	$0	$0	$0		$0	$0	$0		$0	$0	$0	$334	
Consulting Fees	$500	$500	$500	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,500	
Fire Alarm System	$512	$0	$45	$0	$0	$0		$0	$0	$0		$0	$0	$0	$557	
Utilities/Water	$2,072	$2,322	$1,885	$0	$0	$0		$0	$0	$0		$0	$0	$0	$6,278	
Repairs	$4,341	$7,770	$817	$0	$0	$0		$0	$0	$0		$0	$0	$0	$12,928	
Fuel & Oil	$2,720	$1,078	$1,038	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,836	
Pest Control	$88	$88	$88	$0	$0	$0		$0	$0	$0		$0	$0	$0	$263	
Irrigation/Drainage	$1,150	$1,525	$1,527	$0	$0	$0		$0	$0	$0		$0	$0	$0	$4,202	
Sand and Topsoil	$321	$321	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$643	
Flower/Mulch	$296	$0	$337	$0	$0	$0		$0	$0	$0		$0	$0	$0	$634	
Fertilizer	$7,254	$3,173	$3,618	$0	$0	$0		$0	$0	$0		$0	$0	$0	$14,045	
Seed/Sod	$0	$1,681	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,681	
Trash Removal	$240	$402	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$642	
Contingency	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
First Aid	$0	$71	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$71	
Office Supplies	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Operating Supplies	$743	$1,487	$144	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,374	
Training	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Janitorial Supplies	$17	$155	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$172	
Soil & Water Testing	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Uniforms	$592	$797	$777	$0	$0	$0		$0	$0	$0		$0	$0	$0	$2,166	
Equipment Rental	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Equipment Lease	$12,688	$11,952	$13,484	$0	$0	$0		$0	$0	$0		$0	$0	$0	$38,124	
Small Tools	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Total Golf Course Maintenance	$75,915	$80,884	$62,755	$0	$0	$0		$0	$0	$0		$0	$0	$0	$219,555	

Viera East Golf Course Month to Month

	October	November	December	January	February	March	April	May		June	July	August	September	Total	

Administrative Expenditures:
Legal Fees	

$0	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$0	
Arbitrage	$20	$20	$20	$0	$0	$0		$0	$0	$0		$0	$0	$0	$60	
Dissemination	$83	$83	$83	$0	$0	$0		$0	$0	$0		$0	$0	$0	$250	
Trustee Fees	$342	$342	$342	$0	$0	$0		$0	$0	$0		$0	$0	$0	$1,025	
Annual Audit	$125	$125	$125	$0	$0	$0		$0	$0	$0		$0	$0	$0	$375	
Golf Course Administrative Services	$4,690	$4,690	$4,690	$0	$0	$0		$0	$0	$0		$0	$0	$0	$14,070	
Insurance	$6,127	$6,127	$6,127	$0	$0	$0		$0	$0	$0		$0	$0	$0	$18,382	
Property Taxes	$1,250	$1,250	$1,126	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3,626	
Total Administrative Expenditures	$12,637	$12,637	$12,514	$0	$0	$0		$0	$0	$0		$0	$0	$0	$37,789	
															
Total Revenues	$151,152	$152,194	$183,522	$0	$0	$0		$0	$0	$0		$0	$0	$0	$486,868	
															
Total Expenditures	$131,958	$140,634	$131,059	$0	$0	$0		$0	$0	$0		$0	$0	$0	$403,652	
															
Operating Income (Loss)	$19,193	$11,560	$52,463	$0	$0	$0		$0	$0	$0		$0	$0	$0	$83,217	

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

$46,688	

$46,688	

$46,688	

$0	

$0	

$0		

$0	

$0	

$0		

$0	$0	

$0	

$140,063	
Interest Income	$1	$0	$1	$0	$0	$0		$0	$0	$0		$0	$0	$0	$3	
Gain on Sale of Asset	$45	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$45	
Reserve Funding- Transfer Out (Capital Reserve)	$0	$0	$0	$0	$0	$0		$0	$0	$0		$0	$0	$0	$0	
Interest Expense	($11,702)	($11,702)	($11,702)	$0	$0	$0		$0	$0	$0		$0	$0	$0	($35,106)	
Principal Expense	($35,417)	($35,417)	($35,417)	$0	$0	$0		$0	$0	$0		$0	$0	$0	($106,250)	
Total Non Operating Revenues/(Expenditures)	($385)	($431)	($430)	$0	$0	$0		$0	$0	$0		$0	$0	$0	($1,246)	
															
Net Non Operating Income / (Loss)	$18,808	$11,129	$52,033	$0	$0	$0		$0	$0	$0		$0	$0	$0	$81,970	

Viera East
Community Development District

ProShop
Statement of Revenues & Expenditures

	October	November	December	January	February	March	April	May	June	July		August	September	Total	

Revenues

Merchandise Sales	

$9,238	

$9,725	

$10,462	

$0	

$0	

$0	

$0	

$0		

$0	

$0	

$0	

$0	

$29,425	
Total Revenues	$9,238	$9,725	$10,462	$0	$0	$0	$0	$0		$0	$0	$0	$0	$29,425	

Expenditures															
Cost of Goods Sold	$6,482	$4,241	$8,630	$0	$0	$0	$0	$0		$0	$0	$0	$0	$19,353	
Total Expenditures	$6,482	$4,241	$8,630	$0	$0	$0	$0	$0		$0	$0	$0	$0	$19,353	
															
Operating Income (Loss)	$2,756	$5,484	$1,832	$0	$0	$0	$0	$0		$0	$0	$0	$0	$10,072	

Page 19

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:	$280,130	
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	

Series 2020 Special Assessment Revenue Bonds	
Interest Rate: Maturity Date:
Reserve Fund Definition:
Reserve Fund Requirement:		2% to 2.75%
5/1/1938
50% Max Annual Dept
$234,591	
Reserve Fund Balance:		$234,596	
Bonds outstanding - 7/10/20		$7,685,000	
Current Bonds Outstanding		$7,685,000	

Page 20		

Viera East
Community Development District
Special Assessment Receipts - FY2021

Date	Net	Gen Fund	Debt Svc 2006	Rec Fund	Total	

11/13/19	$	72,600.70	$	15,592.25	$	45,847.31	$	11,161.14	$	72,600.70	
11/20/20	$	843,706.63	$	181,200.57	$	532,800.40	$	129,705.66	$ 843,706.63	
12/4/20	$	1,899,535.57	$	407,958.07	$	1,199,555.95	$	292,021.55	$1,899,535.57	
12/16/20	$	443,096.08	$	95,162.54	$	279,815.00	$	68,118.54	$ 443,096.08	

						

	$	3,258,939	$	699,913	$	2,058,019	$	501,007	$	3,258,939	

	Net
Assessed	
Percentage	Assessments
Collected	Assessments
Transferred	Balance to
Transfer	
						
Debt Service Fund	$	2,376,297	63.15%	$	2,058,019	$	(578,648)	$	1,479,371	
General Fund	$	808,157	21.48%	$	699,913	$	(699,913)	$	-	
Recreation Fund	$	578,489	15.37%	$	501,007	$	(140,867)	$	360,140	
						
	$	3,762,943	100.00%	$	3,258,939	$	(1,419,428)	$	1,839,511	

Percentage Collected	86.61%

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

	Actuals
12/31/19		Actuals
12/31/20		
Variance		Year to Date
12/31/19		Year to Date
12/31/20		
Variance	

Revenues:
Greens Fees	

$	85,489		

$	130,099		

$	44,610		

$	272,389		

$	345,109		

$	72,719	
Gift Cards - Sales	$	1,732		$	3,462		$	1,729		$	2,910		$	4,556		$	1,645	
Gift Cards - Usage	$	(1,119)		$	(2,812)		$	(1,694)		$	(2,756)		$	(4,098)		$	(1,342)	
Season Advance/Trail Fees	$	18,608		$	22,572		$	3,964		$	50,707		$	61,229		$	10,522	
Associate Memberships	$	3,634		$	4,661		$	1,027		$	9,796		$	11,692		$	1,896	
Driving Range	$	5,035		$	8,358		$	3,323		$	13,573		$	20,336		$	6,763	
Golf Lessons	$	175		$	175		$	-		$	525		$	525		$	-	
Merchandise Sales	$	10,744		$	10,462		$	(282)		$	25,877		$	29,425		$	3,548	
Restaurant	$	2,617		$	4,837		$	2,220		$	5,872		$	10,337		$	4,464	
Special Assessments - Operations	$	1,877		$	1,519		$	(358)		$	5,632		$	4,558		$	(1,074)	
Miscellaneous Income	   $	1,331 		   $	189 		   $	(1,142) 		   $	4,616 		   $	3,201 		   $	(1,415) 	
Total Revenues	   $	130,124 		   $	183,522 		   $	53,398 		   $	389,141 		   $	486,868 		   $	97,727 	
Expenditures:
Golf Course Expenditures	
$	13,146		
$	12,822		
$	324		
$	36,914		
$	28,426		
$	8,488	
Restaurant	$	193		$	195		$	(2)		$	579		$	632		$	(53)	
Golf Operations	$	23,712		$	34,144		$	(10,431)		$	85,601		$	97,898		$	(12,297)	
Merchandise Sales	$	8,527		$	8,630		$	(103)		$	15,562		$	19,353		$	(3,790)	
Golf Course Maintenance	$	88,266		$	62,755		$	25,511		$	232,177		$	219,555		$	12,623	
Administrative	   $	13,614 		   $	12,514 		   $	1,100 		   $	35,767 		   $	37,789 		   $	(2,022) 	
Total Expenditures	   $	147,458 		   $	131,059 		   $	16,399 		   $	406,601 		   $	403,652 		   $	2,949 	
Operating Income/(Loss)	   $	(17,334) 		   $	52,463 		   $	69,797 		   $	(17,460) 		   $	83,217 		   $	100,677 	

			

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$15,140	$53,037	$9,888	$12,817	
$20,056	$70,412	$3,989	($4,571)	
$41,414	$135,014	$10,592	$18,153	
$5,773	$15,774	$23,170	$50,161	
$0	$0	$0	$0	
$0	$0	$0	$0	
($3,779)	($7,127)	$2,870	$2,663	

$78,604	
$267,110	
$50,509	
$79,223	

PY	
PY	
Vs. PY	
Vs. PY	
Monthly	Year to Date	Monthly	Year to Date	
$40.37	$39.00	($0.77)	($0.31)	
$33.48	$33.04	($0.77)	($1.84)	
$34.09	$31.74	$3.44	$4.39	
$35.64	$40.87	$0.45	($4.84)	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
#DIV/0!	#DIV/0!	#DIV/0!	#DIV/0!	
$33.74	$26.30	($7.77)	$3.66	
$35.11	$33.98	$1.57	$1.60	
PY	PY	Vs. PY
Monthly
$4,409
($4.95)	Vs. PY
Year to Date
$8,071
($30.39)	
Monthly	Year to Date			
$18,163	$53,157			
$32.61	$30.39			

	Monthly	Year to Date	
Membership Revenue	 	$22,572 	 	$61,228 	
Average $ per round of Golf	$27.66		

Average $ per Round of Golf

Average $ per round of Golf	
Monthly		
Year to Date		
Rounds of Golf- Associate Member	$39.60		$38.69		
Rounds of Golf- CDD Resident	$32.71		$31.20		
Rounds of Golf - Public	$37.52		$36.12		
Rounds of Golf - Golf Now / EZ Links Rounds of Golf- Tournaments Rounds of Golf- Misc	$36.09 #DIV/0!
$0.00		$36.03 #DIV/0!
$0.00		
Rain Check Issued	$25.97		$29.96		
TOTAL - Average $ per round of G	$36.68		$35.58		

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

PY	
PY	
Vs. PY
Monthly

257
136
171
640
0
0
77
1,281

259
259

(43)
(6)
(49)

90

1,581	
Vs. PY
Year to Date

342
(21)
(14)
1,444
0
0
122
1,873

435
435

(73)
(71)
(144)

210

2,374	
Monthly	Year to Date			
375	1,360			
599	2,131			
1,215	4,254			
162	386			
0	0			
0	0			
(112)	(271)			
2,239	7,860			
557	1,749			
557	1,749			
102	391			
61	259			
163	650			
203	624			
3,162	10,883			

Rounds of Golf
Monthly	Year to Date	
Paid Rounds					
Rounds of Golf- Associate Member	632	13%	1,702	13%	
Rounds of Golf- CDD Resident	735	15%	2,110	16%	
Rounds of Golf - Public	1,386	29%	4,240	32%	
Rounds of Golf - Golf Now / EZ Links	802	17%	1,830	14%	
Rounds of Golf- Tournaments	-	0%	-	0%	
Rounds of Golf- Misc	-	0%	-	0%	
Rain Check Issued	(35)	-1%	(149)	-1%	
Total Paid Rounds	3,520		9,733		
Member Rounds					
Rounds of Golf - Members	 	816 	17%	 	2,184 	16%	
Total Member Rounds	816		2,184		
Comp Rounds					
Rounds of Golf- Staff/Comp	59	1%	318	2%	
Rounds of Golf- Other Comp	55	1%	188	1%	
Total Comp Rounds	114		506		
Rounds of golf - GolfNow/EZ Links	 	293 	6%	 	834 	6%	
TOTAL ROUNDS OF GOLF	4,743	100%	13,257	100%	
					
Revenues					
	Monthly		Year to Date		
Greens Fee Revenue					
Rounds of Golf- Associate Member	$25,028	19%	$65,854	19%	
Rounds of Golf- CDD Resident	$24,045	19%	$65,841	19%	
Rounds of Golf - Public	$52,006	40%	$153,167	44%	
Rounds of Golf - Golf Now / EZ Links	$28,943	22%	$65,935	19%	
Rounds of Golf- Tournaments	$0	0%	$0	0%	
Rounds of Golf- Misc	$0	0%	$0	0%	
Rain Check Issued	($909)	-1%	($4,464)	-1%	

TOTAL GREENS FEE REVENUE	
$129,113	
100%	
$346,333	
100%	

PY - PREVIOUS YEAR