November 14, 2024 



Board of Supervisors 

Viera East Community 

Development District 



Dear Board Members: 



The Board of Supervisors of the Viera East Community Development District will meet 
Thursday, November 21, 2024, at 6:30 p.m. at the Faith Viera Lutheran Church, 5550 Faith 
Drive, Viera, FL. 





1. Roll Call 

2. Pledge of Allegiance 

3. Public Comment Period 

4. Approval of Minutes of the September 26, 2024 Board of Supervisors Meetings 

5. Organizational Matters 

A. Administration of Oaths of Office to Newly Elected Supervisors 

B. Consideration of Resolution 2025-01 Electing Officers 

6. New Business 

7. Old Business 

A. Action Items List 

8. Staff Reports 

A. General Manager’s Report 

B. District Manager’s Report 

C. Lifestyle/ Marketing Report 

D. Restaurant Report 

9. Treasurer’s Report 

A. Approval of Check Register 

B. Balance Sheet and Income Statements 

10. Supervisor’s Requests 

11. Adjournment 


MINUTES OF MEETING 

VIERA EAST 

COMMUNITY DEVELOPMENT DISTRICT 

 

 The regular meeting of the Board of Supervisors of the Viera East Community 
Development District was held on Thursday, October 24, 2024 at 7:00 p.m. at Faith Lutheran 
Church, 5550 Faith Drive, Viera, Florida. 

 

 Present and constituting a quorum were: 

 

 

 Rob Dale Chairman 

 Jennifer DeVries Vice Chairman 

 Ron Rysztogi Assistant Secretary 

 Bill Macheras Assistant Secretary 

 Denise Yelvington Assistant Secretary 

 

 

 Also present were: 

 

 

 Jason Showe District Manager 

 Jim Moller Golf Maintenance Superintendent 

 Michelle Webb Lifestyle/Marketing Director 

 Residents 

 

FIRST ORDER OF BUSINESS Roll Call 

 Mr. Showe called the meeting to order at 7:00 p.m. All Supervisors were present. 

 

SECOND ORDER OF BUSINESS Pledge of Allegiance 

 The Pledge of Allegiance was recited. 

 

THIRD ORDER OF BUSINESS Public Comment Period 

Mr. Showe: We will note for purposes of our recording, that we have no members of the 
audience here to provide any comments. 

 


FOURTH ORDER OF BUSINESS Approval of Minutes of the August 22, 
2024 Board of Supervisors Meeting 

Mr. Showe: We have approval of the minutes of the August 22, 2024 meeting. Those 
minutes were included as part of your agenda package. We can take any corrections or changes 
at this time or a motion to approve. 

Ms. DeVries: One question, if we go to page four there is reference to increasing the nonresident 
rate to $600 more than the non-resident rate. 

Mr. Moller: Yes, for the annual passes. 

Ms. DeVries: Okay, but they're saying non-resident, in comparison to non-resident. 

Mr. Moller: Oh, okay, I see what you're saying. Yeah. So basically, it should say that the 
non-resident rate is $600 more than the resident rate. 

Ms. DeVries: I think this should be changed. 

Mr. Showe: Good catch. 

Ms. DeVries: Other than that, I didn't see anything. 

Mr. Showe: Okay. Are there any other changes or comments or a motion to approve as 
amended? 

 

On MOTION by Ms. Yelvington seconded by Mr. Rysztogi with 
all in favor the Minutes of the August 22, 2024 Board of 
Supervisors Meeting were approved as amended. 

 

Mr. Dale: Jason, will you do me a quick favor? For purposes of the minutes, explain what 
happened to the last couple meetings? 

Mr. Showe: Sure. So, for purposes of the minutes, we had two hurricanes that interrupted 
both of your last two meetings, quite coincidentally. So obviously they were postponed for 
everyone's safety and now we're back here for the October meeting. 

 

FIFTH ORDER OF BUSINESS New Business 

A. Consideration of 2024/2025 Habitat Management Services Renewal 


Mr. Showe: The next item that we have is the consideration of the 2024 Habitat 
Management Services Agreement. This is with your Ecologist, Mr. Kevin Erwin. It's important 
to note that when you review this contract, we don't pay him monthly for all of these services. 


We really only use him when needed. An example of a project that we would use him on, is with 
the withdrawal of the lakes. This is a project that once we sign this contract, he will give us a 
proposal for, so that we can get that to the Homeowners Association (HOA) for their withdrawal 
from the lakes. Basically, anything dealing with habitat, natural areas or water resources, he is 
the best resource that we've ever had, in terms of those types of items. Permit requirements, 
things that your engineer might not be specifically qualified on, he has a lot of experience. 
Again, it is an as needed contract, just like your engineer. You're not paying the full amount right 
now. 

Ms. DeVries: So those are estimates. 

Mr. Showe: Correct? Those are estimates based on past experiences. If we engage him in 
those projects, that's the cost. There have been some years, where his fees have been incredibly 
low and some years we need him a lot and his fees go higher. It really just depends on our use of 
his services. 

Ms. DeVries: So, on the water withdrawal, my understanding was we were going to 
charge the Florida Golf District Association. 

Mr. Showe: Correct. Once we sign this agreement, he will give us an estimate for what 
his services would cost. That's when we provide this agreement to them. We wouldn't engage 
him in those services until they agreed to pay the cost. 

Ms. DeVries: There is an estimate. Its estimate, Letter B, for $7,000. 

Mr. Showe: Okay. I'll double check it. He said that he wouldn't honor it until we signed 
the contract, just so it's on the record. 

Ms. DeVries: But we'll have to run that by the Florida Golf District Association. 

Mr. Showe: Well, that and I still need calls from our attorney because they will have to 
draft certain documents, as well. There are several things that they will have to look at. 

Ms. DeVries: Okay. 

Mr. Showe: Alright. Is there a motion to approve the agreement as presented? 

 

Ms. DeVries MOVED to approve the 2024/2025 Habitat 
Management Services Renewal and Ms. Yelvington seconded the 
motion. 

 

Mr. Dale: Is there any discussion? Hearing none, 


 

On VOICE VOTE with all in favor the 2024/2025 Habitat 
Management Services Renewal was approved. 

 

B. Consideration of Fiscal Year 2024 Audit Engagement Letter 


Mr. Showe: Behind that, we have your Fiscal Year 2024 audit engagement letter. This is 
the same company that performed your audit for several years in a row. I think it's the best 
company that we use for all of our audits. It is in line with your budget. 

Mr. Dale: Will you please do me a favor? 

Mr. Showe: Sure. 

Mr. Dale: This is very, very timely. Go into a little bit of detail about what the audit 
entails, how often it is done and where the results of that audit go. 

Mr. Showe: Absolutely. In accordance with Florida Statutes, the auditor is an 
independent third-party company. There are statutory guidelines that are in that contract that they 
have to go through. Every CDD in the State of Florida is audited the same way. They go through 
our records, make sure that we're accounting for things properly and ensure that we have enough 
money to pay our bills and we're funded. They are looking for deteriorating financial conditions, 
a lot of different things, but it is kind of more high level. They are not looking at each individual 
receipt, because they do pull certain things and look through all of that. Also with the Florida 
Statutes, we're required to put that audit on your website. So, there are several years’ worth of 
those on your website right now. They've been clean for several years. There was an old note that 
was sticking around for a while, but we finally got that cleared. 

Ms. DeVries: That problem was cleared. 

Mr. Showe: Yes. 

Ms. DeVries: I was hoping we had that all cleared up. 

Mr. Showe: Yeah, and that was more of a technicality. Once you tag one of those, they're 
almost required to continue putting it in there, for a set amount of time, even if you've cleared it. 

Ms. Yelvington: That’s fine, because we changed drastically. 

Mr. Showe: Correct. I agree. That's what we work with them on. 

Ms. DeVries: The other question that I have is, I might have missed it, but I was looking 
for the cost on the audit. What is that cost? 

Mr. Showe: Let me find that. 


Ms. Yelvington: It's $19,300 for the first fiscal year. 

Mr. Showe: Yeah. 

Ms. Yelvington: And then $20,300, the next fiscal year. 

Mr. Showe: Yeah. We established an Audit Committee, where the Board selected them as 
their auditor. That was in line with that proposal, which is split between the General and Golf 
Course Funds, kind of on a proportionate share. 

 Ms. Yelvington: Okay. 

Mr. Dale: I would like to ask our resident CPA, if that number is in line with most audits 
that you see. 

Ms. DeVries: Absolutely. 

Mr. Showe: Yeah. Certainly, there's a combination of things that we look at when we 
look at auditors. One of the things, is their ability to perform the audit. You guys, as a 
government entity, must have it completed by a certain time frame. Grau & Associates is 
excellent at that. They haven't missed your timeframe in quite some time. We have another 
auditor that we're actually trying to get rid of on most of our Districts, because they missed a 
bunch of deadlines. All that does is just trigger an additional item, that says they didn't complete 
it on time and we don't need that. 

Ms. Yelvington: I like it also included that they passed peer review. 

Mr. Show: Yeah. 

Ms. Yelvington: Which is important. 

Mr. Showe: Correct. 

Ms. Yelvington: We're using good auditors. 

Mr. Showe: Yeah. 

Mr. Dale: Right. 

Mr. Showe: Like I said, we as a company, do over 150 of these throughout the state and 
this is the premier company that we use at most of our sites. So, again we would look for a 
recommendation. We would like to get those approved, as soon as we can after October, so that 
as soon as we close the books, they can start doing their process. You guys have a lot of 
financials to go through. 

Mr. Dale: Right. It’s a very large District. 

Mr. Showe: Yep. 


Ms. Yelvington: Do we need a motion? 

Mr. Showe: Yeah, we need a motion to approve. 

 

On MOTION by Ms. Yelvington seconded by Ms. DeVries with 
all in favor the Engagement Letter with Grau & Associates for the 
Fiscal Year 2024 audit in the amount of $20,300 was approved. 

 

SIXTH ORDER OF BUSINESS Old Business 

A. Action Items List 

Mr. Dale: Let's move on to old business. 

Mr. Showe: We just have the action items. What we talked about already, was the 
withdrawal of the pond for watering purposes. Again, as of right now, they have no permission 
and we'll confirm all of our numbers and get that over to them. 

Mr. Dale: Right. 

Mr. Showe: To see if they're willing to pay. 

Mr. Dale: Are those signs up yet on the street? 

Mr. Moller: For the back of the drive range? 

Mr. Dale: Yes. 

Mr. Moller: Yeah, they've been up. 

Mr. Dale: I thought they were. 

Ms. DeVries: So, just to comment. I went to the Florida Golf District Association HOA 
meetings. There were residents complaining about their lawns and the Board was talking about 
the options that they have for basically getting water for those lawns. Anyway, it sounds like 
they also are looking at other options, just so you know. One of them is a well. 

Mr. Dale: Yes. 

Mr. Showe: I'm assuming that when we give them our number, they're not going to just 
write us a check. 

Ms. DeVries: Yeah, yeah. That's fine. They should look at multiple options for that. 

Mr. Showe: Absolutely. 

Ms. DeVries: I did not mention that, maybe some other grasses might help. 

Mr. Showe: Yeah. Okay. That's all we had on the action items. 

 


SEVENTH ORDER OF BUSINESS Staff Reports 

A. General Manager’s Report 


Mr. Dale: We are moving to the General Manager’s Report, but as we start it, I would 
like the General Manager to start with a power opening. The power opening that I would like to 
know, is how much did the golf course make last year? 

Mr. Moller: Alright, well, I guess I'll start with financials then. 

Mr. Dale: You can segue right into it, but I want that power opening in the minutes. 

Mr. Moller: Alright. So, last golf year to date, the golf course finished with a net profit of 
$319,100, which was $1,349 better than last year (Applause). A great job done by all the staff, 
considering that we had a hellacious January and February, when it came to the weather. I know 
a lot of golf courses in our area suffered. We lost a lot of revenue those months, but we had a 
very good summer, had some good tournaments and some good promotions going, so we were 
able to close that gap. 

Mr. Dale: How much did we make in a weekend during season? 

Mr. Moller: About $50,000. We improved our paid rounds by $139,438 over last year. 
Lessons improved by $10,917. Pro shop merchandise made a profit by $37,196. That profit also 
includes previous past due invoices that were not paid by the previous head pro from the prior 
year, so there was probably about $10,000 to $15,000 of additional invoices that were paid that 
went against the cost of goods. So, that makes that number even better. 

Mr. Dale: So, if I understand you correctly, what you're saying, is the pro shop would 
have made $50,000 this year, were we not to have to have dealt with the screw ups from the 
previous pro. 

Mr. Moller: Yeah, the pro shop actually made $47,125, compared to $9,900 last year. So, 
it probably would have been closer to a $60,000 profit off the pro shop merchandise, if we didn't 
have to pay for past due invoices. 

Mr. Dale: So, that cost us. That was roughly a $50,000 differential in hiring the new 
person that we hired and making the changes that we did. 

Mr. Macheras: So, basically it's almost $1,000 not in sales, but in profit per week. 

Mr. Dale: Yeah. 

Mr. Macheras: Most businesses this size would love to have $1,000 profit each week that 
they are in business. 


Mr. Moller: Yeah. Another big thing that we didn't have this past fiscal year that we had 
the previous year, is we had a lot of irrigation parts to sell off. There was a difference in 
miscellaneous income by almost $40,000, that we had the prior previous year that we didn't have 
this year. So, it was a very good year for golf. 

Mr. Dale: Sprinkler parts? 

Mr. Moller: When we did the golf irrigation renovation, we sold off sprinkler heads, 
control boxes, things like that to other golf courses, to different vendors that buy them, 
refurbishes them and then resells them. 

Ms. DeVries: I noticed that our expenses were up, but our profit was the same. 

Mr. Moller: Yeah. 

Ms. DeVries: So that additional revenue really helped us. 

Mr. Moller: Yes, big time. Expenses are going to go up again with the extra dollar of 
minimum wage. That affects a large part of our part time staff. 

Mr. Dale: Could you just expand on that a little bit, just for the minutes? If you were to 
compare our payroll to our payroll four years ago, what would you say that number would 
represent for minimum wage increases roughly? 

Mr. Moller: That's kind of hard to do on the spot. 

Mr. Dale: Are you talking about $70,000 to $80,000? 

Mr. Moller: I don't feel comfortable giving a number without looking at it, to be honest 
with you, but it’s a significant number, because basically we've gone from $11 to $14 an hour in 
the past couple years. 

Ms. Yelvington: When you look at our financials, it's in different categories, so it's hard 
to quantify it into on number. 

Mr. Moller: Right, because the big chunk is going to be in golf operations with all of the 
cart barn staff, rangers, starters and whatnot. Even the food and beverage servers minimum wage 
go up as well, but golf maintenance and CDD maintenance, are not affected. Well, we covered 
golf. That was the good news. The bad news for food and beverage, is it finished with a loss of 
$53,346, which was $43,731 worse than last fiscal year. The reason for this downturn, was 
inventory adjustments. As we all know, in February we identified a lack of physical inventory 
over the last months, if not years. 

Mr. Dale: Actually, the previous two years is what that was from. 


Mr. Moller: So, basically in March, we reported a $55,241 cost of goods inventory 
adjustment. From what I received from GMS, the old cost of goods was calculated by using 
invoices and percentages. 

Ms. DeVries: Well, we also had to write off a couple of months of the restaurant. 

Mr. Showe: There were two months from the old management contract, which was 
approximately $10,000. 

Ms. DeVries: Right. 

Mr. Moller: To me, that's the cost of doing business. The inventory adjustment was 
something that should have been done from day one. 

Mr. Showe: I would like to point that one out as a non-recurring cost. That's not 
something that going forward you guys will have. 

Mr. Moller: Correct. I talked to Rob, in some of our conversations, that I'm kind of 
looking at the restaurant from April 1 of 2024 to March 30, 2025, as a one-year true test of how 
the operation can perform. So, basically from April 1st of 2024 through September 30th of 2024, 
the restaurant profited $10,608, after the inventory adjustment. So, I think now that we have all 
of our protocols and procedures in place, we're not going to see anything like that. We'll see 
some cost of goods fluctuation, if we have some spoilage or whatnot, if we have a storm and we 
lose power, but those will be reported and reflected in the monthly statement. 

Ms. DeVries: I want to also note, we had spoilage, because of the whole situation with 
the cooler. 

Mr. Moller: Yes. 

Ms. DeVries: So, it wasn't just like over the years, we had a failing refrigeration unit that 
caused some of the loss. 

Mr. Moller: Yeah. That could be part of the $55,000. It could have been employee meals 
that weren't reported or refrigerators that failed in 2022 or 2021, whenever the case may be. That 
all went into that inventory adjustment. 

Mr. Dale: What are the worst months for the restaurant? 

Mr. Moller: The restaurant has only been opened for three years, because prior to that, it 
was outsourced. So, basically in October, there was an average loss of a little over $9,000. 
November had an average loss of about $17,000, December had an average loss of $13,000, 
January had an average loss of $27,000 and February had an average profit of around $12,000. 


March is hard because of the inventory adjustment, so, I basically figured out, there’s an average 
loss of around $700. April was a positive month, at $85,000. May had a profit loss of $64,000 
and in June and July, there were usually losses around $7,000 on average. August for some 
reason, is a profitable month, of around $75,000. This year we made $16,000, the year prior we 
made $7,000 and the year before that, we lost $1,000. For some reason in August, in the middle 
of the heat of the Summer, we had a good month. But traditionally, if you try to compare, 
because of where we're at with the golf course, the August, September, October timeframe, 
should be our worst months. 

Mr. Dale: The reason I ask that, is if we're comparing April through September 30th, 
we've had some of our worst months in that number and we're about to head into season, where 
we expect to do much better. 

Mr. Moller: Correct, in both operations. Last year, we talked about the wet winter we had 
with the La Nina weather pattern. This year we're in El Nino, so we should have a dry 
January/February, which will be good for golf. It might not be good for the lakes, but we'll cross 
the drought bridge when we get there in the Spring. I have one last positive on the food and 
beverage, as revenues were increased by $137,236 over last year. We launched a new menu at 
the beginning of the month. With the new TOAST system, we were able to see what our plate 
costs were and our whiskey and rums. So, we're starting to adjust more and more prices that way. 
I think if we keep the same volume without changing anything, we should see an increase of at 
least 10% of revenue. 

Ms. DeVries: I know you were saying that you were looking at the worst months and 
everything, but what I'm seeing, is that one of our goals, was for the restaurant to have more even 
revenue, even when it was not peak season and I think we've achieved that, in looking at the 
revenues across last year. 

Mr. Moller: Yeah. 

Ms. DeVries: They range from $53,000, up to about $75,000. So, we have much less 
fluctuation, which is good news. 

Mr. Moller: Another thing that fluctuated a lot last year, was the cost of goods. If you 
look down at the bottom, at the cost of goods of one month, there were very low cost of good 
percentages and the next few months were high, then low and then high. We just think that had 
to do with the reporting. 


Mr. Dale: A box of chicken wings is three times what it was a couple years ago. 

Mr. Moller: And that's another thing too. Everything is going up. 

Ms. Yelvington: It's a weather dependent restaurant. 

Mr. Moller: Yeah, unfortunately we're not off of Viera Boulevard and I-95 or Viera 
Boulevard and Murrell Road or Wickham Road. We're off of Murrell Road next to a golf course. 
In the real estate market, everything depends on location, location, location. We don't have the 
best location to draw the average Joe, but at this point, everyone in the community knows we're 
there. I know the ones that have visited, had a great time, with great food and atmosphere. So, 
those are the ones that will continue to come, the ones that should happen to find us online, on 
Facebook or word of mouth from a friend. We have had nothing but rave reviews. 

Mr. Macheras: How long have we had the restaurant? Three years. 

Mr. Dale: I believe that it opened in August of 2021. 

Mr. Moller: Yeah. 

Mr. Showe: A little over three years. 

Mr. Dale: We wound up taking it over on September 1st. 

Ms. DeVries: I think it was opened on October 1st. 

Mr. Dale: That's right, because there was a month lag, due to the transition. So yeah, it 
was October 1st. 

Mr. Macheras: It has to do with the consistency. You have to remember that before, it 
was just catered to golfers and it closed every day at 3:00 p.m. or 4:00 p.m. So, whatever 
happened to the golf course, as far as the weather, happened to the restaurant, where now we're 
balancing the two. I would like to think that the community and the golfers, even if it's a bad golf 
day, people might still come out for dinner and stuff. Ironically, when you look at the numbers 
from years ago, nobody really seemed to care what those numbers were, but now we have these 
great numbers. I think we have that balance between the two groups, people who go out for 
dinner and the golfers. 

Ms. DeVries: Correct me if I'm wrong, but I don't think we had the restaurant numbers, 
three years ago. 

Mr. Showe: Correct. We just had a few expenses that we were responsible for and then 
we had the revenues from the contract, whatever she decided to remit to us in a check. 


Mr. Dale: I don't need the exact amount, but generally, revenues were in the low 
$200,000 range. Weren't they? 

Mr. Showe: I don't even know that we can verify any of that. 

Mr. Dale: That's what I would think. 

Mr. Showe: Yeah, that's probably what was reported. 

Mr. Dale: The reason I asked that, is Jim, I get that there's a net number, but what are our 
gross numbers with the restaurant over the past year? 

Ms. DeVries: $844,400. 

Mr. Moller: Thank you. I don't have an iPad. 

Ms. DeVries: I have it right here. 

Mr. Dale: My point of bringing that up is we're doing roughly four times the volume that 
the previous restaurant was doing. 

Ms. DeVries: Right. 

Mr. Dale: I get that it's all a profit thing and that's what's king, but we're servicing four 
times the amount of people that the previous restaurant was doing. 

Ms. Webb: We're going to do a better job too, when you guys close, making sure that the 
restaurant is still open. 

Mr. Dale: Yes. 

Mr. Moller: Yeah. 

Ms. Webb: If the golf course is closed, the restaurant is closed. 

Mr. Dale: Are you almost finished with financials? I would like to touch on the salaries. 

Mr. Moller: I have one more item on the financials. So, basically I have a spreadsheet, 
where I keep track of the last five years of golf, the last three years of food and beverage and the 
rounds. In 2021, the golf course did 59,195 rounds, $1.6 million in round revenue and averaged 
about $27 per round. In 2022, we did 57,000 rounds, $1.7 million in round revenue and averaged 
about $30.21 per round. This past year, 2024, we did 50,393 rounds, $2 million in round revenue 
and averaged $39.68 per round. In 2020, we were at $24.28 per round and in 2024, we were at 
$39.68 per round. 

Mr. Dale: In 2020, there were how many rounds? 

Mr. Moller: In 2020, we did 53,472 rounds. The most rounds were in 2021, when we did 
59,195 rounds. 


Mr. Dale: 59,000 and we're doing basically 10,000 fewer rounds from that. 

Mr. Moller: $400,000 more in revenue. 

Mr. Dale: $400,000 in revenue. 

Mr. Showe: And significantly more per round in revenue. 

Mr. Dale: Right. We are doing 15% fewer rounds. 

Mr. Showe: Which provides less wear and tear on the golf course. So that's kind of the 
sweet spot. 

Mr. Moller: Yep. So that's the end of the financials. 

Mr. Dale: If you would, just report on the restaurant and any other positions that are 
affected. 

 

• Restaurant Report (Item 7D) 


Mr. Moller: I think I touched on it a couple meetings ago, but I would like to go over the 
Department of Labor minimum wage on salaries. July 1st had a slight bump, which only really 
affected our Restaurant Manager. Then on January 1st, the minimum wage for salary is 
increasing from $48,000 to $58,888. The Restaurant Manager is going back to an hourly 
position, so she's no longer affected by that change, which she is happy with, as with the 
upcoming elections, it seems like either candidate is going to support no tax on tips. Also, we 
couldn't afford to pay her what she makes with a straight salary. The chef was below the 
minimum, on a salary basis and we were going to work some angles together. At the same time, 
which is a downside to having a great chef, he's being poached by The Twisted Birch. They 
offered him $65,000 to start and once they open new restaurants, he has the potential of making 
$85,000. I didn't want him to leave. I talked to Rob and Jen about it. I didn't want to get the 
whole Board involved. I just kind of wanted to get some backing, so I didn't get slapped like I 
did with the head pro. I offered Jamie $60,000 and he's happy and he's staying. It’s a big chunk; 
however, I talked to people and my niece works at Ford’s Garage. Even though they're brand 
new, the new kid on the block, they are struggling for cooks. So, for the chef market, the pool is 
very shallow. I don't think if we were to lose him and try to find a replacement chef, it would 
have cost us a lot more than $7,000 per year. 

Mr. Showe: Yep. 

Mr. Moller: It would have been almost impossible. 


Mr. Dale: Well, and you also didn't have a choice in some of this. The minimum wage 
increase wasn't your decision. It was the Department of Labor, that said, “This is what you have 
to pay this person.” 

Mr. Moller: Right. Even before the offer, we had talked about moving back to hourly 
with, you know, a couple hours a week of overtime pre-approved, in case we had tournaments 
and whatnot. Then we had to fight this battle. 

Mr. Dale: It sounded like we were about to lose two thirds of our chef staff. 

Mr. Moller: Yeah. 

Mr. Dale: Thank you for doing that. 

Mr. Showe: Nice work. 

Mr. Moller: While I'm on a restaurant, the walk in cooler installation is slated to start next 
week. We cleaned out the she-shed and moved all of the beer to the cart barn and secured in the 
one closet. There are some leftover cans of seltzers that we couldn't fit, right underneath some 
cameras in case we have to have to go looking for some. So, yeah we'll start next week with 
hooking up the electricals and things like that and then they will start installing that. The new 
storage area door for the liquor room, has been an absolute success for the girls. The convenience 
of it being there is great. I talked about the menu and about Jamie. For golf operations, the 
previous weekend, we had the Shepherds Men Golf Tournament again this year. It was a huge 
success, especially after the hurricane and revenue for October being down. Golf made $7,000 
and food and beverage made $5,000, plus a la carte sales. On the golf course, we put play out in 
the afternoon. We had a lot of merchandise sales from the players. Jamie had breakfast 
sandwiches and the girls came in and prepared Bloody Mary’s for the golfers. I want to say that 
they were at $2,000 before the tournament, just in food and beverage. Basically, in golf and food 
and beverage, we had a $15,000 day for the two operations, which was great. The only other 
thing for golf, I know Michelle's probably going to touch on it, but we have 30 confirmed for 
Sassy Saturday, so far. 

Ms. Webb: That was rescheduled. 

Mr. Moller: Yep. Jumping to CDD maintenance, we are waiting on Florida, Power & 
Light (FPL) to release the meter for the fountain. Everything is installed and we're just waiting 
for power. For the lake bank restorations, I received a quote from Mr. Bill Anderson of 
American Shoreline for $102,372, for 4,490 linear feet. Lake 3, on the west side of Addington, 


has about 780 linear feet. Lake 4, which is South Brightwood, has 930 linear feet. Lake 41, 
which is east of Bayhill, has 1,900 linear feet. I have some maps in case anybody wants to see 
where these lakes are. Lake 56, which is on the west side of Osprey, has 240 linear feet. Lake 84, 
which is north of Herron's Landing, has 640 linear feet. 

Mr. Dale: Where is the west side of Osprey? 

Mr. Moller: There's a little weird lake at the end of a road, right behind some houses. So, 
we had budgeted $164,000 in the lake bank restoration line item. I wanted to save some money 
for littoral shelf plannings and things like that, because we had a bit of wash out on one of the 
lakes by the golf course, which we need to get repaired. It was probably a bag that we probably 
did 20 years ago. Since it's in the budget and it's over $100,000, can I approve that? 

Mr. Showe: Yeah, I think it's in the budget. As long as there's no opposition from the 
Board to proceed with that project. 

Mr. Dale: This is the project that we had talked about. 

Mr. Moller: This is an ongoing project of all the lake banks. 

Mr. Showe: We do it annually. 

Mr. Moller: Another thing I forgot to say, last year our prices were between $40 and $44 
per linear foot. I never pulled the trigger on it, but I told Bill that I had another guy wanting to 
bid on it, so he's doing it this year for $38 per linear foot. 

Mr. Dale: Okay. But last year we had all of those lakes. 

Mr. Showe: We did two years’ worth of projects last year. 

Mr. Dale: Last fiscal year. 

Mr. Moller: Yeah, to get caught up. 

Mr. Dale: This is the new proposed list of lakes. 

Mr. Moller: Yeah. I think there are three on this list. 

Mr. Dale: From the previous $140,000. 

Mr. Showe: It was $250,000 last year. 

Mr. Dale: Because we combined it. 

Mr. Showe: We did two years. 

Mr. Moller: Yeah. There was a color-coded chart of the condition of all the lake banks. I 
think we've gone from red to orange. 

Mr. Dale: Okay. What is the total cost that we’re looking at on these lakes? 


Mr. Moller: $102,372. 

Mr. Showe: There's $164,000 in the budget. 

Mr. Dale: These are what you would consider to be the high priority lakes. 

Mr. Moller: Of the lakes that we have, yes. This is basically next on the list. 

Mr. Dale: Okay. 

Mr. Moller: We are working our way down. 

Mr. Dale: Right. So, these are the orange ones. 

Mr. Showe: Yes. 

Mr. Dale: And we've taken care of? 

Mr. Moller: All of the reds. 

Mr. Dale: All of the reds throughout the District. 

Mr. Moller: Correct. 

Mr. Dale: Okay. 

Mr. Moller: I think Addington was the only one close to the golf course. Everything else 
is outside of the golf course area. 

Mr. Dale: Alright. How was it determined? Is that from Ed? 

Mr. Moller: No. Were those maps from Mr. Kevin Erwin? 

Mr. Showe: No. They were actually from your old engineer, Dewberry. 

Mr. Moller: Okay. 

Mr. Showe: They went through and assigned every lake a priority, based on the proximity 
of the lake bank, to the home lot. What we're trying to do, is keep the lake banks from eroding so 
far that they reach the home lot. So, we did the closest ones first and now we're working through 
ones that are a little further back. 

Mr. Dale: How often should those studies be done? 

Mr. Showe: I would say every 10 years, is probably a good frame. You guys have so 
many lakes. 

Mr. Dale: We're probably three years away from Dewberry now. 

Mr. Moller: Yep. 

Mr. Dale: That is why I am bringing this. I'm wondering, if some of our stuff had gotten 
worse. 


Mr. Moller: Oh, I'm sure the ones that were doing now, the ones in orange, are probably 
more of an urgent state. 

Mr. Dale: Okay. 

Mr. Moller: You can do another study, but I don't think the priority list is going to 
change. 

Mr. Dale: Okay. Does this take care of all the orange ones? 

Mr. Moller: No. 

Mr. Dale: How many more orange ones do we have? 

Mr. Moller: Probably next year, we'll finish the orange ones. 

Mr. Dale: Do we have $160,000 budgeted? 

Mr. Moller: Yes. 

Mr. Dale: We’re at $102,000. 

Mr. Moller: So, we'll have about $55,000 leftover for repairs in case of emergencies. 

Mr. Showe: I think that's important, too. 

Mr. Dale: Before storm season is in front of us next year. 

Ms. DeVries: We can do some more oranges towards the end of the fiscal year. 

Mr. Moller: That's the thing, if we get to September and we haven’t used it… 

Mr. Showe: We can tack it on to next year's project. 

Mr. Moller: We start in September. 

Mr. Dale: Alright. How does the rest of the Board feel about that one? 

Mr. Macheras: Well, I think it's smart like you said, to leave a little bit of money in there 
and then if one of these other oranges pops up, we have funds and you can just move forward 
like you planned and be ready in case something else happens. 

Mr. Showe: I know Jim has had experience, but for the Board's information, it's important 
that we let him know that we want to move forward and we're ready to go, because he needs to 
schedule it, as this is only one of a couple vendors in the entire state that do this type of work. 
So, when he's in the area, we have to get him to do the work while he's here. 

Mr. Dale: Right. 

Mr. Showe: Or else he'll just move on to another part of the state and you have to wait six 
months. 

Mr. Dale: It’s the same as the geo tubing. 


Mr. Moller: Yep. 

Mr. Dale: Does that require a motion? 

Mr. Showe: Is there any opposition to Jim moving forward in signing the contract? It will 
probably be a couple months down the road until he's even here, so we'll just keep you updated. 

Mr. Dale: Alright. 

Mr. Showe: Perfect. 

Mr. Dale: I thought that was within his purview. 

Mr. Moller: The next item is that I received a phone call from a concerned resident, off of 
Woodhall Circle, about some erosion in their backyard. Basically, from their backyard, from the 
right, they can see the fourth tee and across the lake, they can see the seventh hole. They have 
lived there for a couple years, but whoever lived there prior, planted a Magnolia tree. It's a really 
good specimen, but it's right on the property line and it’s hard to tell without a survey if it's theirs 
or it's ours. I’m pretty sure that it's on our side, but there is a lot of erosion occurring. 

Mr. Dale: Yeah. I'm sure that was a natural Magnolia tree too. 

Mr. Moller: There are quite a few Magnolia trees planted along that little community 
there, that I noticed. I don't know who, when, where, but they're mature. They’ve been there for 
decades. 

Mr. Dale: Right. 

Mr. Moller: So, they were asking what we can do. They were looking into maybe trying 
to level off their patio with some pavers, that would encroach onto CDD property around the 
lake, only by a couple feet. We would still have a 14-foot easement to the lake bank. That's been 
tubed, but I don't know what year it was tubed and the tubes are still pretty good. I said, “All I 
can do is present your idea to the Board, because it is on our property.” 

Mr. Showe: What is the address? 

Mr. Moller: It is 4299 Woodhall Circle. Mr. Tom and Helen Seaman. I said, “Option two 
would be acceptable, if you guys were to put just some castle wall bricks around the Magnolia 
tree to maintain the root structure, but now that you’re on CDD property, I have no problem 
with getting some topsoil and half a pallet of St. Augustine to stop the erosion.” 

Mr. Macheras: So, I'm trying to picture this. Do they have a patio that's almost right on 
CDD property? 


Mr. Moller: They don't have that yet. Basically, they have the patio that came with the 
house. 

Mr. Macheras: Right. 

Mr. Dale: I think there is a five-foot setback to the property line. They're probably right at 
the setback with another five feet. The tree is messing up... 

Mr. Macheras: So, is it from the patio to the tree that is sloping down? 

Mr. Moller: Yeah. Basically, from the back of their house to the lake, there is a severe 
slope. 

Mr. Dale: They almost need a retaining wall. 

Mr. Moller: They want to build a two-foot-high retaining wall to stop the erosion coming 
from the back of their house and then going onto CDD property. But because it's so tight off the 
back of their property line, they would probably come, I don't know, maybe five feet onto our 
property. 

Mr. Dale: My first question is for Jason, because I don't believe technically this Board 
has the authority to approve any kind of structure. 

Mr. Showe: What we would have to do, is grant an easement. If it's something the Board 
would be inclined to look at, we would have to have some more conversations with them about 
what their solution is. I'm looking at the lot now and it's incredibly tight. 

Mr. Dale: Here's where I'm going with this. You see what happens when we go for an 
approval. We saw what happened when we just wanted to put in a gravel road at one point. It 
turns into a federal case. 

Ms. DeVries: I'm telling you, this HOA does not like retaining walls. They don't allow 
any of that. When I asked a question about it, the only thing that I was allowed to put up, was 
natural stone, like boulders or something like that. 

Mr. Dale: However, if we were to do something to preserve our property that's temporary 
in nature, to preserve our property and the District property and we just do something that's 
temporary in nature and utilize, like you said, paving stones. 

Mr. Showe: I think part of the challenge is that, as Jim indicated, I'm looking at the 
Property Appraiser website and it's approximately 19 feet from their property line to our lake 
bank. So, I don't know that the District has a standing in protecting our property. 

Mr. Moller: Yeah. 


Mr. Showe: I think it's more from the resident’s perspective. 

Mr. Dale: But it’s something that we could do to be a good neighbor. 

Ms. DeVries: The tree is half in the yard, so half would be HOA property and half CDD 
property. 

Mr. Moller: Not even half. 

Mr. Showe: Looking at the map, the main trunk is mostly on our property, I'd imagine. 

Mr. Moller: Yeah. 

Mr. Showe: We could certainly remove it. 

Mr. Moller: That's one of the reasons why they bought the house and I get that. It is our 
tree. 

Mr. Macheras: The tree is the issue. Yeah, it looks nice, but do you want a nice tree or do 
you want what supposedly is causing it on our property? I certainly think that's an option. 

Mr. Dale: Well, and I'm almost thinking practical, too. I agree it's an option but let me go 
back to what you said earlier. You said something about the dirt. 

Mr. Moller: Yeah. The ring around the tree. Now, if we were to put some castle wall 
stones or natural boulders just to protect the tree root, because what they're also running into, is 
when Juniper mows, they just blast through with the mowers and are hitting the roots that are 
now exposed because of the erosion. 

Mr. Dale: How much time are you talking about? 

Mr. Moller: Probably $250 in dirt and sod. 

Mr. Dale: Would it take four hours? 

Mr. Moller: Four hours, tops. 

Mr. Dale: It's a lot easier than taking the tree out. 

Mr. Macheras: I'm okay with that, but then where does that get us to? Are you going to 
come back in six months with something else? Is this a band-aid or is it, “Okay, this is what 
we're doing and we're done and then they have to decide?” What would that get us to, as far as 
our responsibility or a good neighbor? 

Mr. Moller: It should hold up and it should be the solution. I know for the pavers; they 
obtained the quote and were going to just do it themselves. They were just looking for 
permission, because they were coming onto our property a little bit. 

Mr. Dale: Yeah. I don't think I want them doing it. I prefer that we do it. 


Mr. Macheras: But that's something different, what you're talking about. 

Mr. Moller: Yeah. This was Option A and what they wanted to do. 

Mr. Macheras: Okay. 

Mr. Moller: I said, “This is probably going to be hard, because if we let you do it, then 
we have to let other residents do something on our property.” 

Mr. Showe: It becomes a challenge. 

Mr. Moller: Right. So, I said “Option B would be, if you guys want to go to Home Depot, 
get $50 worth of castle wall pavers and put them around the base of the tree.” 

Mr. Dale: For me, if it's a fully mature Magnolia tree, you're talking a couple of thousand 
dollars to take that out, versus $400. 

Mr. Macheras: Like you said, if there's any rebuttal, we're protecting the tree. 

Mr. Showe: Frankly, if we were to try to enter into an Easement Agreement with them, 
we would have to get counsel involved and you're at more than just getting the agreement 
drafted. If that solves their issue for our end and if they want to do pavers, they're certainly able 
to do pavers up to their property line without any issue from the Board. But, yeah, I'm looking at 
the map and it is very tight there, as that's a small lot. 

Mr. Dale: I think they're able to put pavers in the setback because it's not a permanent 
structure. 

Mr. Showe: They can probably put pavers in the setback, but they can't go past the 
property line and most folks want to go there. 

Mr. Dale: We haven't seen that, have we, Jason? 

Mr. Showe: No, never. 

Mr. Dale: In Parkstone, our grounds crew found a campsite way back in the bushes. 
There was table set up in a clearing back in the wetlands. 

Ms. DeVries: Is this tree on our property. 

Mr. Rysztogi: I want to say the property line is on the right-hand side of this property so 
yeah. 

Ms. DeVries: Okay. It is on our property. So, if we put something that is on our property, 
we shouldn't have any issue with the HOA. 

Mr. Showe: No. 

Ms. DeVries: Okay. Yeah, it does have a slope down there. Thank you, the visual helps. 


Mr. Dale: Oh, yeah. That's a severe slope. Holy cow. 

Mr. Moller: Yeah, and it’s like that in a lot of our communities. I think that's just the way 
that the lakes were dredged and homes were built. 

Mr. Dale: Actually, I think this is well within our purview. This is exactly why we have 
these setbacks. 

Mr. Showe: Correct. 

Mr. Dale: Alright. There’s no opposition. 

Mr. Macheras: No, I’m good. 

Mr. Moller: So, its Option B. 

Mr. Macheras: You handle it. 

Mr. Moller: Yup. 

Mr. Showe: If they want to put pavers in there, you can let them know they're able to go 
up to the property line. 

Mr. Moller: Alright. There's a homeowner a couple doors down that basically had the 
retaining wall that they wanted to do. 

Ms. DeVries: Okay. 

Mr. Moller: But I don't think it's encroaching out, but they still have that little retaining 
wall, little patio. 

Ms. DeVries: Remember the turtle? 

Mr. Moller: Yeah. 

Ms. DeVries: I wanted to do a retaining wall to keep the turtle out. It was not allowed. 

Mr. Moller: Golf course maintenance is completing the bunker project. As of today, 
Holes 1 through 8 are sanded and the damage from the hurricane has been repaired. We had 
some sod wash from the storm and things like that, so they fixed all of the sod and freshened up 
some of the sand that they put down. 

Mr. Macheras: Are you saying Holes 1 through 8 are done? 

Mr. Moller: They're done, but they're not open. I want to allow the sod to attack and hold 
before I open them up to play, so, pit golfers aren't walking on the side and moving it. 

Mr. Rysztogi: Did you have any other hurricane damage. 

Mr. Moller: Other than just a ton of palm fronds and a ton of water, that was about it. 
There was no physical structure damage. 


Mr. Macheras: Two quick things, if I remember the discussion when we started this or it 
was started before I got on the Board, have we come into any areas, where we might get into 
those bunkers and see some additional damage or something? 

Mr. Moller: No. All of our drains and outfalls have been functionable. 

Mr. Macheras: Okay, so that's good. 

Mr. Moller: Yeah. They've been clogged, but they have been functionable. Now with the 
new bunkers, we've actually installed blowouts. 

Mr. Macheras: Right. 

Mr. Moller: So, for maintenance purposes, Don can throw a hose in there, tie it into a 
sprinkler head and flush the system. 

Mr. Macheras: The thing that just popped in my head based on Ron's comment, how do 
we get rid of the palm fronds? 

Mr. Moller: We have a dumpster at the maintenance building. We have a storage area 
that we bring everything to maintenance and then we'll fill the dumpster, they haul it off and 
bring us a fresh one. 

Mr. Macheras: I understand the dump is now increasing their cost of taking landfill or 
shrubs and stuff. 

Mr. Moller: Yeah. 

Mr. Macheras: Like $40 per ton, I think. I was just wondering how that is going to affect 
the Viera East Community Association (VECA), of the stuff that we have to remove. Have you 
run into that issue? 

Mr. Moller: I didn't get any notifications from Barry Refuge. 

Mr. Macheras: Okay. I'm just curious. 

Mr. Moller: I guess I'll see it on the next invoice. 

Mr. Showe: Yeah. 

Mr. Macheras: It has gone up quite a bit, I hear. 

Mr. Moller: Holes 9 and 10 are in the shaping process and they just started on Hole 11 
today. We did change some things and that was why I kind of hemmed and hawed in the 
beginning about the initial proposals or the quotes about being so precise. Because we've 
changed a lot. We get on there and then we're like, “Oh, this flows better here.” For instance, on 
Hole 10, the square footage isn't going to change, because we're still disturbing that old bunker. 


But the right-side bunker on Hole 10, was just a big, long, nasty bunker that just slid with a high 
mount. So, we've turned that into a three-tier visual effect. We would have a tall or a high bunker 
on the backside of the green and then coming off of that tall mound, we built a land bridge. 

Mr. Macheras: Around the right of the green? 

Mr. Moller: Yeah, this is all on the right-hand side of the green. 

Mr. Macheras: Okay. 

Mr. Moller: We built a land bridge. We're going to have another bunker and at the bottom 
of the bunker, we're just going to have a grass depression. 

Mr. Macheras: Okay. 

Mr. Moller: Because before when we get the heavy rainfalls, it would basically wash all 
of the sand from the top of the bunker to the bottom of the bunker and the guys would have to 
push it. So now that we've broken up the flow, we won't have that. On Hole 11, we have a 
bunker on the back left and a bunker on the front left. We're going to shrink them and that whole 
left side of the green is going to be a bunker. So, it's going to create a pretty good hazard on that 
left side. Again, square footage is pretty much going to stay the same, because the areas that 
we're decreasing, we're just kind of moving it. 

Mr. Macheras: I appreciate that. I'm just asking out of curiosity, in case someone says to 
the person doing the work, “Hey, Jim, come out here?” 

Mr. Moller: Yes. Like on Monday, Sean from Landirr, Wes and I went out and rode 
around and he's like, “What do you think about this?” We're like, “No, we don't like that.” I said 
to Wes, “You maintain that.” So yeah, that's kind of how we've gone about this. We'll do about 
six holes and then move forward. Unfortunately, the hurricane put us back about two weeks. So, 
I'm thinking we're probably going to be around middle of November by the time we finish. They 
finished up a job, so they have a little bit more crew here now. We didn't close a hole because 
they had a machine on Holes 9 and 10 at one point and had one complaint from a golfer and that 
was it. It literally wasn't even a complaint. It was more of, “I was afraid to hit up there in case I 
hit the guys.” So, this way, I feel if we can keep those guys moving like this, we can get done 
quicker, because I think if we closed the hole and had them concentrate on a hole, it would 
extend the project. 

Mr. Macheras: I like it, because I just made my par and received a better score 

Mr. Showe: Yep, there you go. 


Mr. Moller: Exactly. So, we might have to revisit that, because we got lucky on a couple 
of the holes that we're working on now. There were no bunkers in the direct line of flight. 

Mr. Macheras: I understand. 

Mr. Moller: So, once we get to Hole 12, that bunker is more in play, especially with all of 
that water on the right and Hole 13. We might have to change our game plan that way, but for the 
most part, that's turning out good. While I had him there, I took him behind Hole 17, the area that 
floods out. We basically opened up nine holes on the golf course, the Monday after the 
hurricane. 

Mr. Macheras: Okay. 

Mr. Moller: We would have opened the back nine; however, we could not get through the 
back nine, because the lake behind Hole 17, had crested and joined the wetland. 

Mr. Macheras: Oh wow. 

Mr. Moller: That cart path was inaccessible. So, we weren't able to open up 18 holes until 
Wednesday and even the water was still questionable. We just put some No Wake signs up and 
stuff like that. 

Mr. Macheras: On a cart path. 

Mr. Moller: Just in this situation, we lost basically two good revenue days, because since 
we've had 18 holes open, we haven't had less than 125 golfers come out. 

Mr. Macheras: Wow. 

Mr. Moller: I had him give me quote on what it would cost to raise that cart path about 2 
feet and put some culverts underneath, to allow the lake in the wetland to do its natural thing and 
still be able to get golfers through and try to limit play. Last year or the year before, there was 
actually a little four-foot gator laying right where the cart path would be. It was inaccessible and 
we couldn't get carts through, but he was up there. So, I'm waiting to get that quote, to see what it 
would cost us to raise that up. Then we just need to figure out whether it is worth it. 

Mr. Macheras: What do think the cost would be? 

Mr. Moller: I'm going to say $25,000. 

Mr. Showe: We're going to hold you to that. 

Mr. Moller: Thank you. I think in the three and a half, almost four years that I’ve been 
here, it affected us 6 to 10 days, so we just have to figure out, whether it is worth putting that 


money into it. As soon as I get that quote, I'll let you guys know. The trunk or treat is this 
Saturday. Do we know how many vendors we have yet? 

Ms. Webb: I have 16 now, which isn’t bad, but that doesn't mean people aren't just going 
to show up, because I told them, “Please let me know so I can give you a spot.” 

Mr. Moller: I'm trying to think of how to set up the area, because at first I was like, 
“Okay, we can just take the outside.” 

Ms. Webb: I’m thinking that we can use the back parking lot side. 

Mr. Dale: I would set up for 20 vendors. 

Mr. Moller: We can't do the back, because that's where all of the construction staging is. 

Ms. Webb: Oh. I was just thinking that we can block it or use the middle one. 

Mr. Moller: Okay. Because we have golfers and Sassy Saturday. 

Ms. Webb: I was thinking that we block off a section. 

Mr. Moller: Yeah, because I wanted to get them blocked off on Saturday, so we didn't 
have people parking there. 

Mr. Dale: I would plan for 20 to 25 vendors. I went out to the corporate park today and 
maybe we'll pick up a few there. 

Ms. Webb: There's so many trunk or treats going around and we just decided at the last 
minute to do it. 

Mr. Dale: There are two on Friday. 

Ms. Webb: There are seven on Saturday around us. 

Mr. Macheras: I went to one last week and they had it in a parking lot, that was probably 
fifth of the size of ours. They basically had three rows, no longer than from your office to the 
flagpole. They had the kids go down one side and two vendors were back-to-back. Then they 
came up and did the others and circled back into those. There were probably 25 cars and it didn't 
take up a lot of space the way that they did it. It ran pretty well. 

Mr. Moller: That's kind of what I'm thinking right now, with the 20 to 25 vendors, taking 
the first two rows of the parking lot and closing that off. 

Ms. Webb: I wanted them closer to the Hook & Eagle, because that way they could see 
the glowing golf. If you take them too far away, they won't go to the restaurant. 

Mr. Dale: You're right. 


Mr. Moller: I was just thinking, because we have the Oak trees that provide a canopy and 
a little spookiness, with the lake. 

Ms. Webb: I also have a DJ that is going to come to provide some music out there. 

Mr. Moller: Right across the lake? 

Ms. Webb: I just have to figure out how to hook up the power. 

Mr. Dale: What I'm concerned about is that we put this out to Ralph Williams High 
School. 

Ms. Webb: I handed out a bunch of flyers. 

Mr. Dale: So, we may get a lot of kids coming. 

Mr. Moller: We plan on having a hayride. I was able to get a different hitch for Ed’s UTV 
that has a small trailer and some hay bales. I had planned on driving the hayride, but my 
daughter's high school volleyball team won the first round of the state tournament and they're 
playing on Saturday. So, I am going to forfeit and go to that. Pete is going to be our chauffeur for 
the hayride. 

Mr. Showe: In his full clown attire. 

Mr. Moller: I just figured that they can just do a little shuttle service, go around where the 
cars are and if the kids get bored, they can just take them around the clubhouse. We have plenty 
of hay bales and can dress it up pretty nice. The last item that I have for tonight, is some 
marketing that we were talking about before. I finally found a vendor that can make the placard 
for me, out of cast iron. We want to do something similar to The Snake Pit or Bears Den at some 
of the PGA Tour stops, specifically Holes 5, 6, and 7. Since the day I started here as 
Superintendent, I've always wanted to do something special. When I became General Manager, I 
had a resident stop in and we talked about it. He's like, “Oh my God. Me and Tim Melloh have 
been talking about this forever. We were going to call it the Viera Triangle.” So, I'm like, “This 
is meant to be.” I'm going to have it basically look just like Bears Den. 

Mr. Macheras: Why are you huffing and puffing? 

Mr. Dale: No, it's not a huff and a puff. Maybe we can call it the Melloh Triangle, I don’t 
know. 

Mr. Moller: This idea was originally fashioned by the former General Manager, Mr. Tim 
Melloh. So, I think that's a good memorial for Tim. It will basically caution you that you’ve 
entered the Bermuda Triangle, which is 350 miles that way. That is not what the map is going to 


look like. I requested a vector file from our scorecard company. Then we'll have basically the 
golf overlays and it will be laid out just how the holes are in a triangle, where golf balls 
mysteriously disappear. These three difficult holes should make or break your round. Then we 
can market the heck out of it. 

Ms. Webb: So, since you guys talked about doing a different logo, I can find a really cool 
logo with some type of triangle. That way, that becomes our label. 

Mr. Moller: That's why I was going to put the logo on the plaque, but I opted not to. 

Ms. Webb: You haven't figured it out yet? 

Mr. Moller: Well, I kind of wanted to get this done before December, so that we can do a 
30th anniversary. 

Ms. Webb: I can come up with some ideas, because I know I came up with some before. 

Mr. Macheras: Is it a right triangle? 

Mr. Dale: No. It's got the wider base and two equal sides. 

Mr. Macheras: It’s an equilateral. 

Mr. Moller: An obtuse. 

Ms. Yelvington: I'm not a golfer. Explain to me where the triangle is? 

Mr. Moller: Holes 5, 6 and 7. 

Ms. DeVries: So, why is Hole 4 on the map? 

Mr. Moller: Because I photocopied a scorecard and cropped it as best as I could. 

Mr. Showe: So, exclude Hole 4. 

Mr. Dale: It’s a rhombus, 

Mr. Moller: It's the Rockledge Rhombus. That's the last item. I just want to get all of this 
information to them. First we need a vector file from our scorecard company, get that to 
Presswick and they can mock up the proof and we can go from there. I'll just get a piece of 
coquina from a local landscape company. There will be a black background, with an overlay of 
the holes. 

Ms. Webb: Then we need to have an image. 

Mr. Moller: Right. That's why I need the vector files from our scorecard company. 

Mr. Dale: We should have a space alien that we can hide in the wetland area. 

Mr. Showe: You can? Yeah. It glows at night. 


Mr. Moller: There you go. I've heard so many rumors about that area. There used to be 
old moonshine still, behind the 5th green and 6th tee. I think one of the Dudas used to have a 
moonshine, way before the golf course. Then I heard there was a small ultralight plane that 
crashed in one of the bunkers on the 6th tee, years ago. I heard it once or twice, but no one can 
corroborate that. 

Ms. Yelvington: So, what's the space alien thing? 

Mr. Dale: It’s a Bermuda Triangle type thing. 

Ms. Webb: He’s just being weird. 

Mr. Dale: Put something goofy out in the woods. 

Mr. Moller: Anyway, that ends my report. Oh, wait. I do have one more thing. On the 
CDD website, there is a section for memorial stuff. I had a group from Parkstone, come in with a 
check for $1,200, for Mr. Don Sullivan, who passed away. We had the bench made and it’s 
going to be placed on the 16th tee. I think we probably need to change some of these prices, 
because I barely made it under the threshold. 

Mr. Showe: Mark it up and we can have the Board adopt it. It's a policy, so it doesn't 
need formal rule approval. 

Mr. Moller: My only other item is, back when I was a Superintendent, I don't know if 
we're still doing the trees anymore. I think the Board had said something about not doing them. 

Mr. Dale: I know we did that with the park benches and I'm cool with it. 

Mr. Moller: I'm fine with benches, because we have 18 holes. 

Mr. Dale: What I don't want, is to turn this golf course into a graveyard, because I see a 
couple monument stones. 

Mr. Moller: There are 18 holes and I think this is our third bench. It's first come, first 
serve and when all 18 holes have a bench on it, then there's no more. 

Mr. Dale: I'm good with that. That's how we did stuff at the park. It's not just a memorial. 
Somebody put something nice to say on a bench at the park. Michelle and I did one for our 
grandkids. The message was, “Have Fun.” I don't think everything should be a memorial, if you 
have a golfer that wants to put out a nice, positive message on a bench like, “Good luck on this 
hole” or whatever it is. 

Mr. Macheras: For the restaurant, I know we had an ad posted for server. I’m just 
curious, do we have some people coming in? 


Mr. Moller: I want to say that those positions have been filled. 

Mr. Macheras: Okay. Then with the restructuring of the Restaurant Manager, how does 
that affect, if anything, either the organizational chart or the level of responsibilities? 

Mr. Moller: None whatsoever. So basically, he was the Assistant Executive Chef. 
Everything stayed the same. However, I told him, “I'm not giving you this money status quo. So, 
I expect some more things that we've already identified, but now I'm going to hold you more 
accountable.” If you come to the Hook & Eagle on a Thursday versus a Monday or a Tuesday 
and you order the same thing, it might not be exactly the same, because of the way his staff puts 
a certain food item together. So, I want him to tighten up more on that. 

Mr. Macheras: Okay. 

Mr. Dale: What is the lease on the carts? I can't remember if that was a you and me 
discussion or if we shared that with the Board. 

Mr. Moller: We shared it with the Board. 

Mr. Dale: Okay. I just want to make sure everybody was tuned in on that possibility for 
next year. 

Mr. Moller: We just did the carts. 

Mr. Dale: No. We talked about if interest rates come down enough. That's one of the 
options that we may have in the Summer of next year. 

Mr. Moller: So basically, when we had to roll out our cart fleet, interest rates were very 
high for our lease. Rob and I had talked about, next Summer, depending on how the economy 
goes, if we see interest rates dropping, maybe we can refinance the lease on the carts. 

Mr. Dale: The interest rate basically doubled the cost of the carts for us. It's the economy. 

 

B. District Manager’s Report 
C. Lifestyle/Marketing Report 
D. Restaurant Report 


These items were discussed later in the meeting. 

 

EIGHTH ORDER OF BUSINESS Treasurer’s Report 

A. Presentation of Special Revenue Assessment Bonds Series 2020 Requisition 
#171 


Mr. Showe: The first item is Requisition 171. There was an accumulation of invoices, 
that were sitting around for a while, that never got processed as a reimbursement through the 


bonds. As a result, staff worked with Jim to capture what was outstanding, which was $85,000. 
So that will go back into your Capital Project Fund, to replenish it, for some items that were 
purchased over the last two years that should have been refunded by the bonds. They were 
already on your financials, marked as due to. They just never got on a requisition to process. So, 
we'd look for a motion to the Board to process that requisition. 

Mr. Macheras: Is the money is going back into something? 

Mr. Showe: These items were originally purchased out of the General Fund or Capital 
Projects Fund, but they're eligible to be reimbursed by the bond fund. So, we're taking the money 
back from the Bond Fund to pay back the General Fund. 

Mr. Macheras: Is it money already spent? 

Mr. Showe: Correct. 

Mr. Macheras: We’re borrowing from an area that we could have used it for. 

Mr. Showe: Correct. 

 

Mr. Rysztogi MOVED to approve Requisition #171 for the Series 
2020 Special Revenue Assessment Bonds in the amount of 
$85,574 and Mr. Macheras seconded the motion. 

 

Mr. Dale: Is there any discussion? Hearing none, 

 

On VOICE VOTE with all in favor Requisition #171 for the Series 
2020 Special Revenue Assessment Bonds in the amount of 
$85,574 was approved. 

 

B. Approval of Check Register 


Mr. Showe: Behind that, you have the Check Register for August 16, 2024 through 
September 17, 2024. In the General Fund, we have Checks #5166 through #5200 in the amount 
of $33,870 and Checks #31916 through #31885 from the Golf Course Fund in the amount of 
$81,298.25, for a grand total of, $115,168.88. Staff can answer any questions on those invoices 
or we can take a motion to approve. 

Ms. DeVries: Why are there interest charges on the Regents Bank credit card? Are we not 
paying those on time or what's going on with that? 

Mr. Showe: I'll double check. 


Mr. Moller: We pay when we get the statement. 

Ms. DeVries: Okay. So, maybe someone can call and get the interest off of them. 

Mr. Showe: We'll find out. 

Ms. DeVries: Okay. That's all. 

Ms. Yelvington: What are the Trustee Fees with US Bank? 

Mr. Showe: Part of the deal with your bond funds, is that you have to by law, pay a 
trustee to make sure that your bond funds are paid. So, that's their fee for processing that 
transaction. 

Ms. Yelvington: How often is that paid? 

Mr. Showe: Twice a year. There's an interest payment and then there's an interest and a 
principal payment later. 

Mr. Macheras: You know, you bring up a good point about bonds. I know every now and 
then, not at our meetings, but out in the community, there always seems to be a statement, “Oh, 
we're spending bond money that we shouldn't,” but if anybody ever wants to question whether 
it's the trustee or the audits that we have done, that bond money is not being used as it was 
supposed to be, they can call either one of you, I guess and find out. 

Mr. Showe: We have a listing of every requisition. The process with those, is that the 
engineer has to certify, that these are eligible bond expenses. It goes to the trustee and they have 
to agree. So, there are multiple checks and balances with the bond funds. 

Mr. Macheras: That’s what I thought. I just want to make sure that every now and then, 
like I say, there are comments on social media reflected by nobody showing up at the meetings, 
because there's really nothing to complain about. If they are so entitled to be reading stuff that's 
not true, there's ways that they can check. 

Mr. Showe: Absolutely. 

Mr. Macheras: Okay. 

Mr. Showe: We need a motion to approve the Check Register. 

 

Mr. Rysztogi MOVED to approve the Check Register for August 
16, 2024 through September 17, 2024 in the amount of 
$115,168.88 and Mr. Macheras seconded the motion. 

 

Mr. Dale: Is there any discussion? Hearing none, 


 

On VOICE VOTE with all in favor the Check Register for August 
16, 2024 through September 17, 2024 in the amount of 
$115,168.88 was approved. 

 

C. Balance Sheet and Income Statements 


Mr. Showe: You have your Balance Sheet and Income Statement for September 30, 2024. 
Jim spent some time going through that. I will note, these are not audited yet, so it's very possible 
that even though we're through October, there could be some invoices that might come in, that 
would be reflective of September. So those numbers may change slightly, but not a whole lot. 
That is a possibility. We are over 100% collected on our assessments for last year and everything 
on your revenue side is in good shape. 

Mr. Dale: I know you've explained it a hundred times, but it does amaze me how we get 
over 100%. 

Mr. Showe: We should thank everyone that doesn't pay in November. 

Mr. Dale: Yes. 

Mr. Showe: That's all that I have and we can go to Supervisor’s Requests. 

Mr. Dale: Do we have anything additional for the restaurant or did you pretty much 
handle of all that in the General Manager report? 

Mr. Moller: Yeah. I think I'm pretty good there. 

Mr. Dale: Okay, Good deal. 

 

• Restaurant Report (Item 7D) 


Mr. Dale: Actually, the only thing for restaurant, is whether we are doing anything for 
Veterans Day. 

Mr. Moller: Yeah, I think we should just repeat what we did last year, with offering 20% 
off the rack rate of golf and Hook & Eagle. I think last year we offered a free hot dog. I think we 
should just offer a free hot dog and domestic draft. 

Mr. Dale: Awesome. So, it would be 20% off of the rack rate, not if they are a CDD 
Member. 

Mr. Moller: Actually, I think we did that. I think whatever rate that they're eligible for as 
a veteran. 


Mr. Dale: An additional 20% off of the eligible rate. 

Mr. Macheras: Yes. 

Mr. Rysztogi: Whatever they would normally pay. 

Mr. Moller: Yeah. Because, I mean, depending on the time that a CDD resident would 
play, they would actually get a better discount using the CDD rate than they would the 20% off 
the rack rate. 

Mr. Dale: Is proof of service required? 

Mr. Moller: Yes. 

Mr. Dale: If they show a picture of them in uniform, that’s good enough for me. 

Mr. Moller: Another thing, if someone shows up to the Hook & Eagle with an I VOTED 
sticker, they get a free domestic draft. I told the girls about it. 

Ms. Webb: What happens if they save their sticker every day? 

Mr. Showe: They will initial it upon reception. 

 

• Lifestyle/Marketing Report (Item 7C) 


Mr. Showe: We can go to Michelle's report. 

Ms. Webb: Well, this has been a very busy month, even though we had a hurricane every 
week. 

Ms. Webb: Sassy Saturday had 40 in attendance on the 12th, but then we had to close 
because the golf course was saturated. We are having 30 this coming Saturday, which is good. 
Scream and Swing is the theme. It's so funny because people will email me saying, “What's the 
drink this time?” We're going to be going around the golf course, putting really creepy things 
into the holes, such as worms, roaches and spiders. I have one spider that will move when they 
go by it. Some have creepy eyes. Nothing that would tear up the golf course. 

Mr. Moller: Thank you. 

Ms. Webb: We just want to have something fun out there. That is from 3:00 p.m. to 6:00 
p.m. and then we have the Trunk N Treat from 4:30 p.m. to 6:30 p.m., followed by Music on the 
Patio. We will have a DJ out there. So, there's a lot going on over there. Last weekend, we had 
The Viera Voice Harvest Festival out at the park, which was attended by several thousand people 

Mr. Dale: It was huge. 


Ms. Webb: Jill, bless her little heart, said, “I just don't know if it's going to fit.” I said, “It 
will fit. It's actually really large.” They had plenty of room. She hired police officers to help 
escort and control golf carts going back and forth. It seemed like everybody had fun. The 
playground was full of kids. A lot of people said that they didn't even know it was here. So, I 
think we definitely got our park on the map on that one. That was a fun thing. I said Jill, “Are we 
planning for next year already? She was like, “I don't know if I want to do it anymore.” So 
anyway, that was really fun. We had the Farmers Market the weekend before that, even after the 
hurricane. We ended up having to shift them the front part of where we normally put the food 
trucks and they actually like it more, but I can't do that again, as that is where I put the food 
trucks. I'm trying to debate whether we'll start them up there more, so that more traffic from the 
road could see them. So, we may start putting them up there and I might be doing more. Rolling 
into November, we have Music on the Patio scheduled all the way through January, at this point 
in time, with some new people. I've been kind of head hunting to get some new people. Last 
week, we had a decent band, but I’m trying to find some new people, just to bring some different 
things there. So, hopefully we keep going with that. We have a lot going on. We're not going to 
do trivia for November or December, because it normally slows down during those months. 

Mr. Dale: I thought we canceled it permanently. 

Ms. Webb: Well, we'll look at it closer to Summer, because people need something more 
to do, during the week and it just seems like we just get better crowds in the Summer. It was 
always slow for October, November and December, even when I did it before, because people 
get busy with Halloween and then there is Thanksgiving and Christmas. They just look for things 
more inside and when it gets nicer, they look for things outside. So, we're going to take that off 
the plate for a little while. I'm going to start doing some more videos. I really want to do more of 
the drone type of thing. They sent me some really good drones and I'm trying to figure out how 
the best way to use them in a video. I think I might even put them on TikTok, because we have a 
lot of golfers on TikTok. 

Mr. Moller: Well, I got David addicted to it now. So, whatever you guys want, just let us 
know, because he's dying to fly a drone. 

Ms. Webb: Okay, good. I want to do something in the park, too, because that way we can 
really highlight the park. Even, like, Instagram, they're more into videos now. It's not so much 
just posting little things. So, we're going to get into those type of things. We're getting busy. I 


have a booklet that has our name in it, as one of the best top four golf courses in Florida. So 
that's really nice. That goes all over the State of Florida. 

Mr. Dale: What about Space Coast Magazine? 

Ms. Webb: Yep, we're back into that race now. 

Mr. Dale: It only goes until the 25th. 

Ms. Webb: The 25th of November. It just started again, so everyone needs to start voting 
for our golf course. I have the link on the golf course website and I’ll post it again. I try to pow5 
it every two weeks. 

Mr. Dale: We need all Board Members to vote, because you can vote daily. That's how 
we're going to win it. 

Ms. Webb: Duran beat us last year. 

Mr. Dale: Well, that's because we fell asleep at the wheel, because we weren't pounding it 
enough to get the votes. 

Ms. Webb: They have one category for golf this year, not two. 

Mr. Dale: Are we doing anything to have the employees pounding on that? 

Mr. Moller: I just told them just to vote for us more. The more awards we win, the more 
golfers we have and the better chance of employees getting raises and bonuses. 

Mr. Dale: We don't want to Duran to win, so let's keep pounding on that. 

Ms. Webb: I will say when we win it and I post it, we see a higher intake, especially at 
the restaurant. When the restaurant won it for the best restaurant, we had 26,000 more views on 
our Facebook ad. I know people are like, “Oh, it's not a big deal,” but it really is, because the 
magazine gets out to people and they look for that stuff. They don't realize it's a popularity 
contest, but when they see people voting, they try it out. The Hook & Eagle, I'm getting ready to 
put them in again, which I might. I always put both of them in, but we're not consistent enough 
to get in there and put their names on it. So, if we get them going, we can totally do it. Yellow 
Dog always stay on it. So, if we have to be on it, I can't be the Lone Ranger on that one. A lot of 
it is just getting this stuff out there. We're going to get hit a little bit with Miller Ale House 
opening up. Ford's Garage does not have the best of reviews, so I'm going to really push our 
burger nights, because when we went there, it was $17 to $18 for a burger and it took us an hour 
to get a burger. 

Mr. Dale: Our burgers honestly are better. 


Ms. Webb: Yeah, it was not the best. So, I think we can really push that out there. We 
don’t have the signage, but we can get with Jeremy's Signs. 

Mr. Moller: I have them coming out. 

Ms. Webb: Okay. So, once we get to get them out, we can get larger signage. I know that 
we've been putting that little one out, but we got yelled at, so we got two bigger signs and one at 
the turn at the light, so either way they come, they can see it. 

Mr. Moller: Yeah, we're going to position one on Hole 14 heading north and one on Hole 
15 heading south. 

Ms. Yelvington: When will those be up? 

Mr. Moller: Hopefully next week, now that the hurricane cleanup is pretty much coming 
to an end. 

Ms. DeVries: Are they not bigger? 

Mr. Moller: Oh, they're much bigger. 

Ms. Webb: I wanted them the size of the window. 

Mr. Dale: Again, where are we placing them? 

Mr. Moller: So, on Hole 14, it's going to turn, so when you're heading north you can read 
it. On Hole 15, if you're heading south, you can read it before you get to our community. 

Mr. Dale: Got it. 

Ms. Yelvington: Yeah, I think that's really good. 

Ms. Webb: Jeremy’s did a good job. He kept sending me different sizes and I had to 
literally take them out of my office, just to get an idea. But they're big. That way people see it 
and they can turn, because that's our biggest thing with the restaurant, that people don't know 
where it is. I'm going to start looking at the Viera East Golf Course, because even though I put 
the address on it, I had one lady say, “I drove through the golf course and didn't see it.”. 

Ms. Yelvington: Right, because once they make that turn, is there signage that tells them 
to go straight back? 

Mr. Moller: There is no signage. 

Ms. Yelvington: They just have the big sign when you’re coming in. 

Mr. Dale: There’s one at the four way stop. 

Ms. Yelvington: Yeah. There should be something there that tells you where to go. 

Ms. Webb: We used to have a little one, but I don’t know what happened to it. 


Mr. Dale: It disappeared. 

Ms. DeVries: Weren't we going to redo that Viera East Golf Club sign anyway? Maybe 
we should have one saying Viera East Golf Club and Hook & Eagle. 

Ms. Webb: We could, if we put a digital one out there. 

Mr. Dale: The digital one is going to be at the park, but the real thing that's holding us up 
on the signage, is the logo. 

Ms. Webb: The Hook & Eagle logo? 

Mr. Dale: No, the Viera East Golf sign. 

Ms. DeVries: Is it at that four way stop on Golf Vista Drive? 

Mr. Dale: Yeah. There are two monument signs, one in front of the golf course and one at 
a small monument in front. 

Ms. Yelvington: Even right outside Hook & Eagle, it says, “Club.” Doesn't it? 

Mr. Moller: Yes. 

Mr. Dale: There's a big 4x8 sign at the parking lot. That yellow one that we put up. 

Ms. Webb: Everything at the course, still says, “Club.” So, that's why there is a big one 
out front. 

Ms. Yelvington: Can we stick a yard sign or some kind of sign on the roadway, that tells 
them the Hook & Eagle is straight back? 

Ms. Webb: We had several. 

Ms. Yelvington: Can we put them back, because they disappeared? 

Mr. Dale: We're going to have to get some more made, I think. 

Mr. Moller: Yeah, because I haven't seen them. 

Ms. Webb: Someone literally took them up, because when we went by, we noticed that 
they were missing. 

Mr. Dale: Our former manager wasn't very good about utilizing those. He didn't like 
them. 

Ms. Webb: They didn't like any of them. We could totally make another one, you know, 
make it a little larger. 

Mr. Dale: We'll make some more yard signs. I think Southern probably still has all of the 
graphics. We'll have to pay $50 to get some more yard signs made. 


Ms. Webb: So, the biggest thing, is people are asking where the restaurant is. So, I'm 
going to start putting more inside of the Viera East Golf Course. I'm even thinking about making 
a larger, “Best Burgers in Town” sign, so it's on the wall. I know there's one at the end of the 
street, but not everybody is seeing it. I’m just trying to get the restaurant more noticeable. Plus, 
we want to make sure when David sends out notices saying that the golf course is closed for rain 
or inclement weather, that he says that the Hook & Eagle still remains open. Because I think 
where that little Hook & Eagle sign is, is our property. Right? 

Mr. Moller: Yeah, the first island as you enter the clubhouse at Golf Vista and Clubhouse 
Drive, is ours. 

Ms. Webb: The phone's working now too, because they were telling me that they were 
having problems with the phone, two weeks ago, right before the hurricane. 

Mr. Moller: It wasn't us. The issue was with Spectrum, with the actual lines. It had 
nothing to do with us. 

Ms. Webb: Okay. 

Ms. Webb: In December, we thought about doing an arts and craft show, instead of the 
Farmers Market and making it a little bit funnier and nicer. Because I'm always competing with 
these little markets for Christmas. When we added the mocktails for sip and stroll, a lot more 
people came. I don't know if it was because of the sip of stroll, because it just happened to be a 
nice weekend. What do you want to do for the anniversary, because I need to start planning now. 
Do you want to take a Saturday or Sunday and do an anniversary celebration? 

Mr. Dale: Can you give the background? I'm not sure everybody's tuned into this. 

Ms. Webb: Okay. So, the golf course has been open for 30 years now, but we really don't 
know exactly when it opened or if it was just built 30 years ago. 

Mr. Dale: We found out when the first round of golf was played. 

Mr. Showe: Right. They were only playing nine holes. It wasn't officially open and then 
the minutes got murky from that point on. 

Mr. Dale: But we did nail the actual date down. 

Mr. Showe: Correct. 

Mr. Dale: It was 30 years ago. 

Mr. Showe: Yeah, 1994. 

Mr. Dale: So, we're just going to pick a date. 


Mr. Showe: Yeah. 

Mr. Moller: As long as it's in 2024. 

Ms. Webb: We thought about having it in December, because that's when a lot of our 
snowbirds are coming back and coming here. When we did the Grand Opening Celebration, they 
were loving the long drive and the putting contests and we had music and everyone just had a fun 
time. So, we're thinking about going ahead and doing that again, the first weekend of December. 
Did you want to do Saturday or Sunday? 

Mr. Moller: Saturday. 

Ms. Webb: What time do you want to do it? 

Mr. Dale: All day. 

Ms. Webb: If everybody's going to be here around that time, we thought there might be a 
special time where we could have the Board Members all there and people can come and meet 
the Board. 

Ms. Yelvington: I will be out of town, then. 

Mr. Dale: All of the Board Members could steal a shirt from the pro shop, put it on and 
wear it all day and then give it back at the end of the day. 

Mr. Moller: But you actually have to change in middle of the pro shop, that's the only 
stipulation. 

Ms. Webb: We talked about having a dunking booth and putting Rob in it too, for some 
money. 

Mr. Dale: We didn't talk about that for very long. 

Ms. Webb: It would make a lot of money, like $5 and we can do it for charity. 

Mr. Dale: No one wouldn't want me in there, because if I have to go in the tank, then I get 
to say whatever I want. 

Mr. Macheras: I wonder if there's something that we can offer either in the pro shop or on 
the menu for $30. 

Mr. Dale: That’s a good idea. We can have a $30 special. 

Mr. Rysztogi: For $30, you would get a pair of socks. 

Mr. Moller: We can do something December, where $30 gets you 18 holes or a sleeve of 
golf balls. 


Ms. Webb: That is something we can do, because I know on opening day, they can 
choose their discounts from a balloon. 

Mr. Macheras: I was thinking about having maybe the first 30, get $30. Something like 
that or between these hours, the cost is $30. 

Mr. Dale: Something signifies the first 30 customers or we’ll randomly give away 30 
rounds of golf or something like that. Something to trigger the 30th anniversary. 

Mr. Moller: That's not fiscally responsible. 

Mr. DeVries: It would be a lot. How about 30 beers? 

Mr. Showe: 30 range balls. 

Ms. Yelvington: Thirty beers will kill somebody. 

Ms. DeVries: 30 range balls, is about right. 

Mr. Macheras: Bring back your range balls and get $30. 

Ms. Webb: Now that I'm not doing trivia, which takes up a lot of time, I'm going to start 
working on Music on the Patio. I’m going to start getting bids on some instruments, because it is 
time to put some focus back over there. That's what I have going on. I'm trying to gather for you 
guys, all of the sites that I post out on and how many people are on each site. So, that kind of 
gives you an idea of how many people we reach when I post this stuff and that way you guys 
have an understanding. But sometimes I post on certain sites and then they don't let me in or they 
use it. Unfortunately, the administrator of our Viera East discussion page, is very picky about 
what she allows on her page. I don't know what's happening for that site. 

Mr. Dale: We get blocked all the time, is the bottom line. 

Ms. Webb: Yeah. So, for our two Viera East sites. 

Mr. Dale: Two Viera East sites won't allow anything from the District to be posted, the 
main stuff going on in Viera East. 

Ms. Webb: Like even a Trunk or Treat. 

Mr. Macheras: Are you kidding? 

Mr. Dale: Well, we have Viera Vibes, which is why we created it. 

Ms. Webb: I am considering doing another type of East Viera type of page, to get away 
from the other page. 

Mr. Macheras: The Viera East page was something that I'm not blocked on. 

Ms. Webb: It is not that they won’t post any of our stuff, they blocked it. 


Mr. Showe: That one's private, I think. 

Mr. Dale: We get blocked. We're all members. On the East Viera discussion page, they 
banned the entire staff, the Board and anybody that disagrees with what he posts. 

Mr. Showe: I can see it. 

Ms. Webb: Yeah. I went on there physically and did it under my personal account and 
she didn't allow it, because I am a resident of Osprey, where she lives. I probably would have 
gone to a Board meeting and said, “You know, I'm not quite sure why you are using your site to 
limit information about what people in our area, in our District, post.” 

Mr. Dale: I understand that she doesn’t the pressure washers. 

Ms. Webb: Yeah, but those are things for our children and our families for their 
entertainment. They can walk up, listen to Music on the Patio and she is blocking them. I'll say it 
at a meeting, because she's on the Board and say, “I'm not quite sure I understand why you do 
that.” 

Mr. Dale: Well, what bothered me, was during the hurricane, there was something that 
was relevant, which had to do with storm drains and she wouldn't post it. 

Mr. Macheras: It's against their guidelines. 

Ms. Webb: No, she's always done it. She posted the Trunk or Treat at a church. But 
anyway, just so you know, the ones that are in our community, are not being supportive. 

Mr. Dale: I don't want to inject a lot of drama here; however, we have to discuss the issue 
with the former Board Member's site, where he decided to flat out lie to folks or telling halftruths 
again. The reason why it's relevant, is we had several people contact us and say, “Hey, is 
this true or what's going on with this?” People would send screenshots, because none of us are 
allowed on the site. 

Ms. Webb: It made it seem like we were losing $200,000. 

Mr. Dale: Yeah, well more than that, it made it seem like the golf course was losing 
money. 

Ms. Webb: The entire District was losing money. 

Mr. Dale: When actually we made $319,000. So, the three of us were emailing back and 
forth today, because we don't want to indulge a narcissist. However, what I do feel we need to 
do, is something very limited. I know Jason, likes to say, “If there are ever any questions, 
contact, so and so.” I get that. I know that's what you like to do, but in this case, he's kind of 


running with it and it's confusing to people. So, what we kind of went back and forth on, that we 
thought might be acceptable and I do feel that this needs Board input, not a vote, but at least... 

Mr. Showe: Consensus that it's okay. When it's more of an official communication from 
the Board, we just want to make sure the Board's amenable and understands it. 

Mr. Dale: Whatever we do ultimately post. Michelle, I do want the statement that this has 
been communicated and approved by the Board of Directors. 

Mr. Showe: I would recommend again, just like you said, turning comments off. Just 
don't allow any comments. 

Mr. Dale: Don’t allow comments on it. 

Mr. Showe: Maybe on the Viera East Facebook page, this should just be standard. Just 
leave a message up there, so it's always there for anybody that can see it in the future. 

Mr. Dale: I think that's a good idea. 

Mr. Rysztogi: On the Facebook page? 

Mr. Showe: Yes. 

Ms. Webb: At the top, so if they have any questions. 

Mr. Showe: If these things come up again, you've got it handy. 

Mr. Dale: The post would go something to the effect of, “It was brought to District 
staff’s attention recently, that misleading and incomplete information regarding Viera East CDD 
District finances, were presented to residents. We would like to remind residents that if you have 
any questions regarding any information concerning the Viera East CDD, u to contact and reach 
out to our General Manager, Mr. Jim Moller at his phone number or email or District Manager, 
Mr. Jason Showe, at his phone number or email. You can also find all of the financial 
disclosures, minutes, financials and Board meeting details, at our official website, 
VieraEastCDD.com.” But the part that's a little harder hitting or bringing attention to the issue, 
without talking about people and the page and all of that stuff, is the part that he is presenting 
misleading and incomplete information about District finances. 

Ms. Yelvington: Do we not have legal representation as a CDD and have we consulted 
them? 

Mr. Rysztogi: I emailed Facebook twice. 

Ms. Yelvington: They don't care. 


Mr. Rysztogi: I know they don't. But I emailed them to basically say and I'll say this so 
that it's recorded, “The Board developed this Facebook page for the benefit of our residents. We 
had a Board Member who quit and then because he had the password, he quickly changed that.” 

Mr. Dale: Well, to be fair, this was one that he did create in conjunction with Michelle 
and Michelle was an admin. 

Mr. Macheras: I think the part that I feel our residents should know, is that the Board and 
the District are fully transparent to respond to any questions., but unfortunately, we have been 
blocked by certain individuals. 

Mr. Dale: Yeah, everybody is blocked. 

Mr. Macheras: So, we can't respond. 

Mr. Dale: Right. 

Mr. Macheras: Otherwise, we would, you know or even if it was, “Hey, if you have a 
question.” Our public schools have the same thing. They get a lot of ridiculous comments on 
theirs and they say, “Hey, this is what it is.” 

Mr. Dale: Respond, “Here is where you can find the info.” 

Ms. Webb: One of the residents that is on his page, shared with me some of the people 
that was commenting on his, because once you get his attention he likes to keep it. 

Mr. Macheras: Right. 

Ms. Webb: So, I ended up messaging Facebook on my page and said, “I am the marketer 
for Viera East. Let me tell you that this is not true.” All three or four that I messaged said, 
“Thank you, because it didn't seem like it was right. I couldn't imagine that you guys would just 
let money go out the window and not do anything.” I said, “No. He's a disgruntled ex-Board 
Member who unfortunately has banned everybody on the Viera East Golf Course, Hook & Eagle 
and the Board from commenting on his page.” He said, “Why would you do that?” I said, 
“Because he doesn’t want us to.” 

Mr. Macheras: There's no accountability. You can post whatever you want to, I could 
care less, but give me the opportunity for us as an organization to just say, “Hey.” Again, we 
know, there are a whole bunch of those out there in Brevard County, but I won't go into that. Just 
give me the chance to respond. 

Ms. Webb: Right. So I did. 

Mr. Macheras: If you really want to do the right thing. 


Mr. Dale: Well, what is upsetting, is it affects the restaurant and our profitability. 

Ms. Yelvington: Jason, so do we or do we not have any legal remedies and have we 
consulted them? 

Mr. Showe: We have not consulted legal on this. We looked at issues like this in the past 
and essentially there are very broad First Amendment protections. You can kind of say what you 
want as long as it's not... 

Ms. Yelvington: We can't send a cease-and-desist letter or something like that to him? 

Mr. Showe: I don't believe your counsel would say this rises to the level of sending a 
cease-and-desist letter, as those letters typically are very limited for CDDs and it's in the case of 
property damage or the committing of some illegal act. In this case, this is what I think your 
attorneys would deem more of just a nuisance of being on social media. 

Mr. Macheras: The problem would be if somebody, like my 89-year-old mom, is 
blocked, because we share the same last name. But if anybody questions him, he's going to block 
you. Of course I can't see it, but there are no negative responses to him because they can take it 
off. 

Ms. Webb: Actually, the one that I messaged to them said, “If anytime you have any 
issues, here's my email, here's his name” and I gave her the website for the CDD. I said, “All of 
the minutes are on our website, including when he left in January, if you want to go back and see 
what sparked the situation, read the minutes just before October.” 

Mr. Macheras: I always wonder, like on our Facebook page, if we could just put a post 
that says, “If you have any questions, this is the Facebook group to go to.” 

Mr. Showe: Well, and that's why I think that message is important. 

Mr. Dale: Put the gist of that message on our CDD page. 

Mr. Macheras: This is right from the horse's mouth. 

Ms. DeVries: Right. Say, “This is our Facebook page.” 

Mr. Dale: That way it gets out to people. 

Ms. Webb: Yeah. I'm going to put the link to the web page too, so they can see all of the 
recordings and everything, but she went back on his page and said, “So if they lost that much, 
were there any gains? Did they have that?” He said, “Well, it's really hard to speculate that.” 

Mr. Macheras: But they speculated the loss. 

Mr. Dale: Right. That's why I said, he's full of half-truths and that kind of stuff. 


Ms. Webb: I said, “We made this much money.” 

Mr. Dale: But I do think we found a backdoor way to address some of this stuff, as a 
citizen. If he has First Amendment rights, then Michelle has First Amendment rights. If people 
send us the info of what he's doing, she's direct messaging them and telling them, “Here you go, 
this is the real story.” Eventually he's going to be completely discredited. 

Ms. Yelvington: Sometimes those direct messages get buried and they're not as easy to 
see. 

Mr. Dale: No. I'm talking about like when you get the one-on-one direct message. 

Ms. Yelvington: Yeah, but in messenger, if it's somebody you've never messaged before, 
it gets buried. 

Mr. Dale: Yeah. 

Ms. Yelvington: Not everyone is going to see a message from an unknown person. 

Ms. Webb: But everyone on the page has. 

Mr. Dale: In that situation, it's just a cut and paste. It's like, “Here you go if you want to 
find out.” 

Ms. Yelvington: It's frustrating that we can't do what he's doing. 

Ms. Webb: We’re better than that. 

Ms. Yelvington: I know. 

Ms. Webb: He’s a narcissist. 

Mr. Showe: My typical proof is, the evidence is that no one is here at this meeting to 
voice their concern. 

Mr. Macheras: The few times that I've been able to post before I got blocked, let's say 
there are 39 comments from six people. So, if six people want to drink Kool Aid, 4,004 other 
homes aren't drinking it. 

Ms. DeVries: Right. I'm with you, Bill, because I always say, “It's just not worth our 
time.” 

Mr. Showe: It is frustrating, especially with all of the work that you guys put in, but 
again, I think the evidence is, that there are no residents here asking you any questions. 

Mr. Macheras: Right. 


Mr. Showe: Three of you ran unopposed, so if somebody was really concerned about the 
operations and they don't think you were acting appropriately, it would have taken them 20 
minutes and $25 to run against any one of you. 

Ms. Yelvington: He tried to get people to run against us. 

Mr. Dale: Here's the bottom line, though, that's irrefutable. In the past four years, we have 
made $1.5 million, cumulative, for this District. 

Mr. Rysztogi: Assessments have gone down. 

Mr. Dale: Taxes have gone down. 

Ms. Webb: In our lowest year, we still beat the 26 years previously. 

Ms. DeVries: Combined. 

Ms. Webb: So, if people get upset that we are losing money. We are actually not losing 
money. 

Mr. Dale: We're making money hand over fist. 

Ms. Webb: My theory is, because, you know, part of his attack was against me, on 
marketing and entertainment. First of all, and I'm not trying to pat myself on the back, but you 
can't get people and make $300,000 to $400,000 on a golf course, without advertising and 
marketing. 

Ms. DeVries: No. 

Ms. Webb: They can't. 

Mr. Moller: Well, here's another thing, too, I don't know, but usually a marketing budget 
is around 10% of revenue and we're around $3 million. 

Ms. Webb: Right. 

Mr. Moller: Are we even close to that? 

Ms. Webb: No. He said that I lost $100,000, because music is in my budget. 

Mr. Moller: Marketing is an expense. 

Ms. Webb: Right. But my budget never went to $100,000 and I never spent $100,000. So, 
he's lying, because I only spent $85,000. Then he posts that and I said, “Well, you just posted 
and just lied. You said, I spent $100,000 and I only spent $85,000.” 

Mr. Dale: Right. Well, let's keep it in perspective, too. The $85,000 is not all a marketing 
expense. A good chunk of that is Music on Saturdays. It is karaoke. It is Space Coast Living and 
Viera Voice ads. It is Facebook ads. It is Michelle's salary. 


Ms. Webb: Right. 

Mr. Dale: It is the Farmers Market. It is Sassy Saturday. 

Ms. Webb: But he also didn't include the Trunk or Treat and all of the other events. 

Mr. Dale: Trunk or Treat and all the other amenities. 

Ms. Webb: He also didn’t put in there that the Farmers Market brings us money and the 
signage at the golf course or at the park, brings us money. 

Mr. Dale: Right. 

Ms. Webb: Which offsets that. So, it's like the entire picture isn't there. 

Mr. Dale: Right. 

Ms. Yelvington: It's unfair to the residents that don't know any better. Some of these 
people may know better, but there are plenty of people that are just confused and frustrated and 
are getting conflicting information. 

Mr. Dale: Which is why I felt that it was important, at this point in time, to put a little bit 
more on the CDD page, so people know that there's something weird going on. It takes two 
seconds. 

Ms. Webb: I sent them a rough draft. First, I put his name in, but I didn't really care to put 
his name on it, because I really didn't want to give him any ammunition, whether I put post a 
picture of it to show people the image of what I'm talking about, which has his name on it. 

Ms. Yelvington: No. 

Ms. Webb: So, I think we're just going to put that there. Because I've already posted on 
the Viera East CDD site, when this all started, that this site is actually spurring false information. 
I think I've already done this once. 

Mr. Dale: Yeah. But it was more of a generic, “Hey, if you ever you have questions about 
things, contact ______.” Well, in this case, we want to say that we have somebody actively post. 
We didn't say post, we just said, “Providing false information.” 

Mr. Showe: Yeah, I think that's fair. 

Mr. Dale: Providing information and it doesn't draw attention to them or whatever, but it 
just makes people say, “Oh, okay, I'll call Jim and Jason.” 

Mr. Showe: Absolutely. 

Ms. Webb: I think once we post this year's earnings that we made this much money, after 
all of the expenses. 


Mr. Dale: Well, and that's the second component of this, because we'll put up that post 
and leave it up a day or two. Then I believe you're preparing a post with the financial score of 
what happened this year. 

Ms. DeVries: Actually, I'd post that right up there. 

Mr. Macheras: Right. Exactly. 

Ms. DeVries: Focus on that. 

Ms. Webb: Right. 

Ms. DeVries: And not the misinformation. Say, “If you have any questions about our 
financials, this is where you need to go.” 

Mr. Dale: My further question to the Board, is obviously from Jim's presentation, we also 
had a tough spell with the restaurant, leftover from the previous two years that he discovered. Do 
we put the bad out with the good? So, in other words, I can already tell you what's going to 
happen. We'll put, “Yay, we made $319,000 with the golf course” and one of the Negative 
Nancy's is going to say… 

Ms. DeVries: The restaurant lost money. 

Mr. Dale: The restaurant lost $53,000. 

Mr. Moller: Or you can just say that the entire operation made over $250,000. 

Mr. Showe: Then you don't have to get into the, who made what, explaining that these are 
non-recurring expenses that we were hit with that were accumulated. Because then, once you 
start down that path, people's eyes glaze over. 

Mr. Moller: I mean the fact that someone's going to see that we made over $250,000. 

Mr. Showe: Correct. The entire golf course operation. 

Mr. Dale: I would amend that just slightly. I would say the entire operation made 
$250,000 or whatever the number is, with golf operations making $319,000, surpassing the 
previous year. 

Mr. Showe: Yep. It’s simple. 

Ms. DeVries: That begs the question though, how did you make $250,000 and $319,000 
on the golf course. 

Ms. Yelvington: Don't say that. Just keep it simple. 

Mr. Moller: Yeah, we can say, “We made $265,754 of net profit for the Viera East 
Community Development District golf operations.” 


Ms. DeVries: If anybody has any questions about our financials… 

Mr. Showe: If somebody has a question and wants to get into those things on the 
restaurant side… 

Mr. Dale: That resolves the issue of the restaurant. 

Ms. DeVries: Right, say, “The financials are available on the website and if you have 
any questions.” 

Mr. Dale: However, we will still get those Negative Nancys that will say, “The 
restaurant lost $50,000.” 

Mr. Macheras: That's fine. 

Mr. Showe: But if those come up, again, we will say, “There, there are non-recurring 
expenses that occurred, that resulted in that negative balance.” 

Mr. Dale: Right. 

Mr. Showe: And we don't expect them to continue. 

Mr. Moller: Or read the minutes. 

Ms. Yelvington: The inventory adjustment by itself, would have basically brought us 
positive. Right? 

Mr. Dale: Oh, absolutely. 

Ms. Yelvington: It's a shame, but yeah. 

Mr. Dale: Well, the irony of all of this, the guy that's online whining about all of this 
stuff, voted for the budget that he's complaining about and was on the Board and responsible for 
losses in the restaurant. 

Mr. Showe: Right. 

Mr. Dale: So, he's responsible for all of it, but he's trying to absolve himself of it. 

Ms. Yelvington: Yeah. 

Mr. Macheras: I think the thing that frustrates me, is you know, sort of kind of tagging 
along with before you all came on the Board and you know, as a VECA president and just kind 
of keeping that relationship. I'm going to say that a good percentage of these individuals that are 
going to be making the phone calls, they didn't complain before this Board took over. They didn't 
ask any questions about the restaurant. I've met with a few of them and when they saw that it was 
$1,200 almost consistently every month from the restaurant person, that's a little odd. I'm just 
going to put that out, because a lot of that, that they were benefiting from. But I don't remember 


going to any meetings where there was a crowd saying, “Why aren't we making it?” It was 
because they were in a comfortable place. 

Mr. Dale: They had their own private club. 

Mr. Macheras: What disappoints me as a resident, is they didn't come to those meetings. 

Ms. DeVries: Right. 

Mr. Macheras: Because for you, we were doing fine. 

Ms. Yelvington: Right. 

Mr. Macheras: But as a community, we weren't. 

Mr. Dale: Right. 

Mr. Macheras: And that's what frustrates me. 

Ms. DeVries: I was new them. A month later, I got the note about the bond and I was 
like, “What the heck did I just do? What the heck did I just buy into?” 

Mr. Macheras: I know, right? But anyway, like you say, as hard as it is to take the high 
road at times, that's because we want our residents to do the same and let them know we're here. 

Mr. Showe: I'll be clear. As individuals, you don't necessarily have to take the high road. 

Mr. Dale: Right. 

Mr. Showe: You know, as a Board and a governmental organization, we try to…. 

Ms. DeVries: I think as individuals too, we are on the Board and represent this Board. 

Mr. Showe: You do. 

Mr. Macheras: I agree. 

Mr. Showe: I agree. 

Ms. Webb: I'm bringing this back up, because I know we talked about it and said we 
wanted a new logo for the Viera East CDD, because I think the logo we have is ancient. 

Mr. Dale: Let's focus on the golf course first. 

Mr. Showe: Yeah. 

Ms. Webb: Okay. So, you want me to just focus on the golf course. 

Ms. DeVries: And those would be probably very similar. 

Mr. Moller: Why can't you just have one? 

Ms. DeVries: Right. Have different text on them with the same logo. 

Mr. Showe: Yeah. 


Mr. Dale: Now if we go with the triangle, we have to be careful about putting an eye on 
it. We're going to be tied in with the conspiracy theorist and we're going to be like with the 
Masons. 

Mr. Macheras: It’s going to be on the History Channel. 

Mr. Dale: Yeah. 

Mr. Macheras: They will be looking for the moonshine still. 

Mr. Dale: Are Board members inclined to combine the two? 

Ms. DeVries: Its fine with me. 

Ms. Yelvington: Yeah. 

Mr. Dale: Obviously we would need to have different wording. 

Mr. Showe: Agreed. I think having the same logo makes it a whole lot cleaner. 

Mr. Dale: It sure does. 

Mr. Macheras: Yeah, I think so. 

Mr. Dale: It really does. 

Ms. Yelvington: The Viera Triangle logo. 

Ms. Webb: I just made seven of them. 

Mr. Moller: Did you or did AI? 

Ms. Webb: I did. I could do AI. 

Mr. Dale: I could do that on Microsoft Paint, too, with the little stick. 

Ms. Webb: Canva is really easy to do. I tried to stay very clean. I’ll go ahead and provide 
them. 

Mr. Dale: Alright, are you done with your report, Michelle? 

Ms. Webb: I am. 

 

NINTH ORDER OF BUSINESS Supervisor’s Requests 

Mr. Dale: Alright, we're going to move on to Supervisor’s Requests and we're going to 
start with Denise. 

Ms. Yelvington: I just have a question. Did we clip the overhanging branches? 

Mr. Moller: Yes. 

Ms. Yelvington: Okay. Thank you. I have nothing else. 

Mr. Dale: We're talking about the park, aren’t we? 


Ms. Yelvington: No. 

Mr. Moller: No, we're talking along Murrell Road. 

Mr. Dale: Oh, okay. 

Ms. DeVries: Overhanging Oaks. 

Mr. Dale: There were some. 

Ms. Yelvington: In my neighborhood and yours. 

Mr. Dale: Well, but down by the park, too, there were overhanging branches. I just 
remember riding back with the cart and I was like, “Geez, I'm getting whacked with everything.” 

Mr. Moller: She was on the other side of Murrell Road. I don't know if that's ours. I think 
that's HOA property. Then you have the ones we did last year. 

Ms. Yelvington: So right before the hurricane came through, someone's trash was all over 
Murrell Road. Did you see this? 

Mr. Moller: Yes, I think it fell out of a garbage truck. 

Ms. Yelvington: Okay. So, what do we do in cases like that? Are we supposed to call the 
people that adopted that road? What do we do? 

Mr. Macheras: Is it south of the Rockledge sign? 

Mr. Dale: Yes. 

Ms. Yelvington: It was south of it. 

Mr. Dale: Out in front of Osprey. 

Mr. Moller: Yeah, basically, a trash bag fell off a truck, onto Murrell Road and then cars 
hit it and then there was trash everywhere. 

Ms. Yelvington: Somebody did come and clean the road, but I thought about going out 
there myself and picking it up, but I didn't know what to do with the storm coming and 
everything. 

Mr. Macheras: For VECA, our guys that mow, are supposedly tasked to pick up trash as 
they go. 

Mr. Dale: Okay. 

Mr. Macheras: Sometimes if we are alerted to situations, whenever there are cars that run 
into the median, that's on us. The first thing that we do, is call the Sheriff's Department and see if 
there's a report and if there is, then that's how we get reimbursed for that. So, I would kind of say 
that would be on VECA. 


Mr. Moller: So, your crew does the west side of Murrell Road, basically, where you have 
the swale, the path and you have the golf course? 

Mr. Macheras: Yeah. Sometimes we can't get in there. 

Mr. Moller: Well, no, I understand. I just thought there were a couple areas that were dry 
and they mowed right around a palm frond. 

Mr. Macheras: Oh. Was there yellow tape around it? 

Mr. Moller: No, there was shore grass and then tall grass all around the palm frond. 

Mr. Macheras: Got you. 

Mr. Moller: That’s quality. 

Mr. Dale: Crazy. 

Mr. Macheras: The only thing that I have, which I reached out to Jason about, the three of 
us received something in the mail. Did you all receive it? 

Ms. Yelvington: Yes. 

Mr. Macheras: Is that something we're going to do next month? The oath thing? 

Mr. Showe: So, you will do your oath and we will do your oaths again at the November 
meeting, because that's when you would be eligible. You still have to do those. 

Mr. Macheras: But, I mean, is this something that you do or do I have to go to a notary? 

Mr. Showe: I can absolutely notarize that for you. 

Mr. Macheras: Do we have to bring this at the meeting? 

Mr. Showe: You can do it now if you want. I've got my notary stamp tonight. 

Mr. Macheras: Okay. 

Ms. Yelvington: I don't have my paper. 

Mr. Dale: Well, we can bring it at the next meeting. 

Mr. Showe: We can do it at the November meeting as well. But it is a separate oath. They 
need you to send your $10 in. They desperately need your $10. 

Ms. DeVries: They did address it to the honorable. 

Mr. Dale: By the way, we are all honorables. 

Mr. Showe: I do believe you'll receive a card back in the mail with your name on it, 
saying that you're honorable. 

Ms. Yelvington: Of course I opened it. It said, “You're honorable, but send us $10.” 


Mr. Macheras: I think that's a good plan, everybody just bring it to the November 
meeting. That's all I have. 

Mr. Dale: Thank you, Bill. Ron? 

Mr. Rysztogi: I went to the restaurant the other day and I noticed the new menu. I'm real 
impressed. They were a little large, but they were easy to read. I was impressed with the food. I 
thought everything was good. I was actually looking for something to complain about and I 
couldn't find anything. I received nothing but nice compliments from my neighbor about how 
great the restaurant was. Just let you know that. I have nothing else to add, other than I'll be back 
at the restaurant more often. 

Mr. Dale: Thanks, Ron. 

Mr. Moller: Thank you. 

Mr. Dale: Jen? 

Ms. DeVries: I went to the restaurant too. It was good. It was burger night. Maddie was 
my server. Yeah, everything was good. 

Mr. Dale: Were they crowded? 

Ms. DeVries: It was busy, but not overwhelming. There was a steady stream of people 
coming in and out, but not like you couldn't find a seat or anything like that. It was good. I have 
nothing as far as Supervisor’s Requests. I’m just tagging onto Ron’s comment. 

Mr. Dale: I only have one additional comment. You brought up David and the lessons 
during the course of your tenure. I just want to draw special attention to that again. Roughly 
$11,000 in lesson money was generated or in that ballpark. I don't need an exact amount, but it 
was like $11,000 or $12,000, somewhere in that range. 

Mr. Moller: Actually, it was $10,900. 

Mr. Dale: Okay. That is $11,000 more than we had the year before in lessons. What that 
$11,000 does, is that offsets the cost of Dave's salary. So, Dave's salary doesn't really cost us 
what we actually had one Board Member get all upset about, a year ago. 

Mr. Moller: He actually made us money, if you add the increase in merchandise sales. 

Mr. Dale: Thank you. The increase in merchandise sales is $50,000. 

Mr. Moller: Yeah. 

Mr. Dale: $10,000 in lessons. 

Ms. DeVries: Yeah. 


Mr. Dale: He paid for himself. So, I just wanted to draw attention to that, because I know 
sometimes people will be singular in their focus, when they're looking at the budget. They're not 
looking at the entire picture. I'm not zeroing in on any one person now for that. It's like whenever 
we have people come and make comments, “Why are we doing this” or “Why are we doing 
that,” you have to look at the whole picture when you're looking at the budget. I think you've got 
a good grasp of that, Jim. I think Dave is doing a wonderful job with what he's doing. I actually 
think that lessons over the next year, quite possibly could be double what it was this year, based 
on the comments that I see on social media and from people taking the lessons. I get on the Viera 
community page and whenever somebody says, “I need golf lessons, who do I see,” everyone is 
saying, “You need to go to Dave at Viera East.” 

Mr. Moller: His Saturday, after running the tournament, was loaded with makeup lessons 
that he had to postpone because of the hurricane. From 4:30 a.m., until probably 6:00 p.m., his 
calendar was filled. Because as soon as the tournament was over he had his first lesson booked. 

Mr. Dale: He's getting that done and running the pro shop. I know we have Phil in there 
too. Phil is doing really good work in there. I'm not trying to take from Phil, but I just wanted to 
draw special attention to that one section of what's going on right now. I think that's special. 

Ms. Webb: Well, he gave lessons to our grandson who's 6 and he had such patience. 

Mr. Dale: No way in heck could I do what Dave does. 

Ms. Webb: I tell everybody who asks me if he’s good with kids, that he’s really good 
with kids. I watched him. 

Mr. Dale: He's wonderful. So, that's all I have. I will entertain a motion to adjourn. 

 

TENTH ORDER OF BUSINESS Adjournment 

 

On MOTION by Mr. Macheras seconded by Ms. DeVries with all 
in favor the meeting was adjourned at 8:40 p.m. 

 

 

 

 

 

Secretary/Assistant Secretary Chairman/Vice Chairman 

 


RESOLUTION 2025-01 



A RESOLUTION ELECTING THE OFFICERS OF THE VIERA EAST 
COMMUNITY DEVELOPMENT DISTRICT, BREVARD COUNTY, 
FLORIDA. 



WHEREAS, the Viera East Community Development District (the “District”) is a local unit of 
special-purpose government created and existing pursuant to Chapter 190, Florida Statutes; and 



WHEREAS, the Board of Supervisors of the District (“Board”) desires to elect the Officers of 
the District. 



NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS 
OF THE VIERA EAST COMMUNITY DEVELOPMENT DISTRICT: 



SECTION 1. The following persons are elected to the offices shown: 



Chairperson 

Vice Chairperson 

Secretary 

Assistant Secretary 

Assistant Secretary 

Assistant Secretary 

Assistant Secretary 

Treasurer ________________________ 

Assistant Treasurer ________________________ 

Assistant Treasurer ________________________ 

Assistant Treasurer ________________________ 

Assistant Treasurer ________________________ 



PASSED AND ADOPTED this 21st day of November 2024. 





ATTEST: VIERA EAST COMMUNITY 
DEVELOPMENT DISTRICT 







_______________________________ 

Secretary/Assistant Secretary Chairperson, Board of Supervisors 


Viera East 

Community Development Districy 

Check Register Summary 

October 18, 2024 through November 14, 2024 



Fund 

Date 

Check #'s 

Amount 



General Fund 

10/24/24 

5228-5235 

5,693.50 $ 

10/30/24 

5236-5241 

$ 1,322.64 

11/7/24 

5242-5249 

$ 1 5,157.42 

11/14/24 

4821 Void 

$ ( 9,989.50) 

11/14/24 

5250-5256 

$ 2 4,928.19 



Sub-Total 

$ 37,112.25 



Capital Reserve 

10/24/24 

196-197 

$ 96,855.00 

11/7/24 

198 

$ 12,410.48 



Sub-Total 

$ 109,265.48 



Golf Course 



10/24/24 

32073-32085 

$ 2 3,935.56 

10/30/24 

32086-32107 

$ 1 8,165.90 

10/30/24 

32096 Void 

$ (200.00) 

11/7/24 

32108-32124 

$ 2 0,417.32 

11/14/24 

32125-32149 

$ 3 4,862.05 



Sub-Total 

$ 97,180.83 



Total 



$ 243,558.56 




Viera East 

Community Development District 



Unaudited Financial Reporting 

October 31, 2024 



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Table of Contents 



1 



Balance Sheet 



2-4 



General Fund 



5 



Capital Reserve 



6 

7 



Capital Reserve Check Register 



Debt Service Series 2020 



8 



Capital Projects Series 2020 



9-12 



Golf Course 



13 



Restaurant 



14-15 

16-18 



Month to Month- General Fund 



Month to Month- Golf Course 



19 



Month to Month- Restaurant 



20 



Month to Month- Proshop 



21 



Month to Month- Marketing 



22 



Long Term Debt Report 



23 



Golf Course Prior Month/Year Comparisons 



24 



Restaurant Prior Month/Year Comparisons 



25 



Assessment Receipt Schedule 




Viera East 

Community Development District 

Combined Balance Sheet 

October 31, 2024 



 

 



General 

Fund 



Capital Reserve 

Fund 



Debt Service 

Fund 



Capital Projects 

Fund 



Golf Course/ 

Recreation Fund 



Totals 

Governmental Funds 



Assets: 

Cash: 

Operating Account 

Capital Reserve Account 

Assessments Receivable 

Accounts Receivable 

Due from Capital Projects 

Due from Capital Reserve 

Due from Golf Course 

Due from General Fund 

Due from Other 

Prepaid Expenses 

Inventory- Pro Shop 

Inventory- Hook & Eagle 

Investments: 

State Board of Administration 

Series 2012 

Reserve 

Benefit Assessment 

Bond Service 

Recreation Fees 

Prepaid Expenses - Debt 

Series 2020 

Reserve 

Temporary Interest 

Bond Service 

Project 

Improvements (Net of Depreciation) 



 



295,134 $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4 ,690 

$ - 

$ - 

$ 15,310 

$ - 

$ - 



$ - 

$ 1,264,003 

$ - 

$ - 

$ 85,724 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ 535,755 

$ - 

$ 48,207 

$ 1,178 

$ - 

$ - 

$ - 

$ 90,717 

$ 14,510 

$ 178,790 

$ 48,795 

$ 43,367 



$ 830,889 

$ 1,264,003 

$ 48,207 

$ 1,178 

$ 85,724 

$ - 

$ 4,690 

$ 90,717 

$ 14,510 

$ 194,100 

$ 48,795 

$ 43,367 



$ - 



$ 136,623 



$ - 



$ - 



$ - 



$ 136,623 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ 288,857 

$ 26,565 

$ 7,716 

$ 82,535 

$ - 



$ 288,857 

$ 26,565 

$ 7,716 

$ 82,535 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 



$ 241,904 

$ 107,051 

$ 9,303 

$ - 

$ - 



$ - 

$ - 

$ - 

$ 147,996 

$ - 



$ - 

$ - 

$ - 

$ - 

$ 1,438,328 



$ 241,904 

$ 107,051 

$ 9,303 

$ 147,996 

$ 1,438,328 



Total Assets 

Liabilities: 

Accounts Payable 

Accrued Expenses 

Deferred Revenue- Season Advance 

Deferred Revenue- Special Assessment O&M 

Deferred Revenue- Special Assessment Debt 

Due to General Fund 

Due to Golf Course 

Due to Debt Service 

Due to Capital Reserve 

Accrued Interest Payable 

Accrued Principal Payable 

Accrued Payroll Payable 

Notes Payable 

Sales Tax Payable 

Event Deposits 

Bonds Payable- Series 2012 

Bond Discount 

Deferred Loss 



$ 315,134 



$ 1,486,350 



$ 358,258 



$ 147,996 



$ 2,805,319 



$ 5,113,057 



$ 12,507 

$ 1 ,185 

$ - 

$ - 

$ - 

$ - 

$ 90,717 

$ - 

$ - 

$ - 

$ - 

$ 13,411 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 8 5,724 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



$ 18,445 

$ 1,859 

$ 43,442 

$ 16,719 

$ (39,968) 

$ 4,690 

$ - 

$ - 

$ - 

$ 36,834 

$ 43,333 

$ 39,992 

$ 359,212 

$ 21,725 

$ (10,116) 

$ 1,555,000 

$ (6,574) 

$ (59,258) 



$ 30,952 

$ 3,044 

$ 43,442 

$ 16,719 

$ (39,968) 

$ 4,690 

$ 90,717 

$ - 

$ 85,724 

$ 36,834 

$ 43,333 

$ 53,404 

$ 359,212 

$ 21,725 

$ (10,116) 

$ 1,555,000 

$ (6,574) 

$ (59,258) 



Total Liabilites 



$ 117,820 



$ - 



$ - 



$ 85,724 



$ 2,025,335 



$ 2,228,879 



Fund Balance: 

Nonspendable: 

Prepaid Items 

Restricted for: 

Debt Service - Series 2020 

Capital Projects - Series 2020 

Assigned for: 

Capital Reserves 

Unassigned 



 



$ 15,310 



$ - 



$ - 



$ - 



$ - 



$ 15,310 



$ - 

$ - 



$ - 

$ - 



$ 358,258 

$ - 



$ - 

$ 6 2,272 



$ - 

$ - 



$ 358,258 

$ 62,272 



$ - 

$ 1 82,004 



$ 1,486,350 

$ - 



$ - 

$ - 



$ - 

$ - 



$ - 

$ 779,984 



$ 1,486,350 

$ 961,988 



Total Fund Balances 



$ 197,314 



$ 1,486,350 



$ 358,258 



$ 62,272 



$ 779,984 



$ 2,884,178 



Total Liabilities & Fund Balance 



$ 3 15,134 



$ 1,486,350 



$ 358,258 



$ 147,996 



$ 2,805,319 



$ 5,113,057 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 10/31/24 



Actual 

Thru 10/31/24 



Variance 



Revenues: 

 

Maintenance Assessments 

1,378,973 $ 

Golf Course Administrative Services 

$ 5 6,280 

Donations for Park Materials 

$ 5,000 

Miscellaneous Income- Farmers Market 

$ 2 0,000 

Interest Income 

$ 100 



$ - 

$ 4,690 

$ 417 

$ 1,667 

$ 8 



$ - 

$ 4,690 

$ - 

$ - 

$ - 



$ - 

$ 0 

$ ( 417) 

$ (1,667) 

$ (8) 



Total Revenues 

$ 1,460,353 

$ 6,782 

$4,690 

$ (2,092) 

Expenditures: 

General & Administrative: 

Supervisors Fees 

$ 3 0,519 

$ 2,543 

$ 1,288 

$ 1,255 

Engineering Fees 

$ 5,000 

$ 417 

$ - 

$ 417 

Attorney's Fees 

$ 2 0,000 

$ 1,667 

$ - 

$ 1,667 

Dissemination 

$ 1,050 

$ 88 

$ 88 

$ - 

Trustee Fees 

$ 5,600 

$ 467 

$ 337 

$ 130 

Annual Audit 

$ 1 4,000 

$ 1,167 

$ 1,185 

$ (18) 

Collection Agent 

$ 2,500 

$ 208 

$ - 

$ 208 

Management Fees 

$ 115,242 

$ 9,604 

$ 9,604 

$ - 

Postage 

$ 2,000 

$ 167 

$ 10 

$ 156 

Printing & Binding 

$ 2,500 

$ 208 

$ 4 

$ 205 

Insurance- Liability 

$ 1 5,229 

$ 1,269 

$ 813 

$ 456 

Legal Advertising 

$ 2,500 

$ 208 

$ - 

$ 208 

Other Current Charges 

$ 1,200 

$ 100 

$ 25 

$ 75 

Office Supplies 

$ 2,000 

$ 167 

$ 103 

$ 63 

Dues & Licenses 

$ 175 

$ 175 

$ 175 

$ - 

Information Technology 

$ 4,735 

$ 395 

$ 395 

$ 0 

Total General & Administrative 

$ 224,250 

$ 18,848 

$ 14,026 

$ 4,822 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 10/31/24 



Actual 

Thru 10/31/24 



Variance 



Operations & Maintenance 



Operating Expenditures 

Salaries 

178,500 $ 

Administration Fee 

$ 1,436 

FICA Expense 

$ 1 4,155 

Health Insurance 

$ 5,000 

Workers Compensation 

$ 3,790 

Unemployment 

$ 1,119 

Retirement Contribution 

$ 5,061 

Other Contractual 

$ 1 0,000 

Marketing- Lifestyle/Amenities 

$ 9 5,000 

Training 

$ 500 



$ 1 4,875 

$ 120 

$ 1,180 

$ 417 

$ 316 

$ 93 

$ 422 

$ 833 

$ 7,917 

$ 42 



$ 1 4,769 

$ 103 

$ 1,130 

$ 167 

$ 68 

$ 106 

$ - 

$ 611 

$ 1 0,450 

$ - 



$ 106 

$ 17 

$ 50 

$ 249 

$ 248 

$ (13) 

$ 422 

$ 222 

$ (2,533) 

$ 42 



Subtotal Field Expenditures 

$ 314,561 

$ 26,213 

$ 27,404 

$ (1,190) 



Maintenance Expenditures 

Canal Maintenance 

$ 1 4,000 

Lake Bank Restoration 

$ 164,000 

Lake Bank Education Project 

$ 3,000 

Environmental Services 

$ 1 0,000 

Water Management System 

$ 134,248 

Midge Control 

$ 8,000 

Contingencies 

$ 1 0,000 

Fire Line Management 

$ 3,500 

Basin Repair 

$ 3,000 



$ 1,167 

$ 1 3,667 

$ 250 

$ 833 

$ 1 1,187 

$ 667 

$ 833 

$ 292 

$ 250 



$ - 

$ - 

$ - 

$ - 

$ 1 0,464 

$ - 

$ - 

$ - 

$ - 



$ 1,167 

$ 13,667 

$ 250 

$ 833 

$ 723 

$ 667 

$ 833 

$ 292 

$ 250 



Subtotal Maintenance Expenditures 

$ 349,748 

$ 29,146 

$ 10,464 

$ 18,682 




Viera East 

Community Development District 

General Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 10/31/24 



Actual 

Thru 10/31/24 



Variance 



Grounds Maintenance Expenditures 

Salaries 

232,730 $ 

Bonus Program 

$ - 

Administrative Fees 

$ 2,840 

FICA 

$ 1 9,787 

Health Insurance 

$ 3 2,893 

Workers Compensation 

$ 4,942 

Unemployment 

$ 2,608 

Retirement Contribution 

$ 6,682 

Telephone 

$ 1 5,660 

Utilities 

$ 1 5,000 

Property Appraiser 

$ 1,990 

Insurance- Property 

$ 3,344 

Repairs 

$ 2 5,000 

Fuel 

$ 2 1,000 

Park Maintenance 

$ 4 5,000 

Sidewalk Repair 

$ 1 5,000 

Chemicals 

$ 4,000 

Contingencies 

$ 1 0,000 

Refuse 

$ 1 2,000 

Office Supplies 

$ - 

Uniforms 

$ 4,000 

Fire Alarm System 

$ 7,500 

Rain Bird Pump System 

$ 2 8,041 

Park Materials 

$ 1 0,000 

Bay Hill Flow Way Maintenance 

$ 2 0,000 



$ 1 9,394 

$ - 

$ 237 

$ 1,649 

$ 2,741 

$ 412 

$ 217 

$ 557 

$ 1,305 

$ 1,250 

$ 166 

$ 279 

$ 2,083 

$ 1,750 

$ 3,750 

$ 1,250 

$ 333 

$ 833 

$ 1,000 

$ - 

$ 333 

$ 625 

$ 2,337 

$ 833 

$ 1,667 



$ 1 7,090 

$ - 

$ 179 

$ 1,307 

$ 2,351 

$ 270 

$ - 

$ - 

$ 277 

$ - 

$ - 

$ 303 

$ 1,886 

$ 1,350 

$ 489 

$ - 

$ - 

$ 250 

$ 3,356 

$ - 

$ 184 

$ 270 

$ 2,298 

$ - 

$ - 



$ 2,304 

$ - 

$ 57 

$ 342 

$ 390 

$ 142 

$ 217 

$ 557 

$ 1,028 

$ 1,250 

$ 166 

$ (24) 

$ 197 

$ 400 

$ 3,261 

$ 1,250 

$ 333 

$ 583 

$ (2,356) 

$ - 

$ 150 

$ 355 

$ 38 

$ 833 

$ 1,667 



Subtotal Grounds Maintenance Expenditures 

$ 540,017 

$ 45,001 

$ 31,861 

$ 13,140 



Total Operations & Maintenance 

$ 1,204,326 



$ 100,361 



$ 69,729 



$ 30,632 



Total Expenditures 

$ 1,428,576 

$ 119,208 

$ 83,755 

$ 35,453 



Excess (Deficiency) of Revenues over Expenditures 

$ 3 1,777 



$ (79,065) 



Other Financing Sources/(Uses): 



Transfer In/(Out)- Capital Reserve 

$ (31,777) 



$ - 



$ - 



$ - 



Total Other Financing Sources/(Uses) 

$ (31,777) 

$ - 

$ - 

$ - 

Net Change in Fund Balance 

$ (0) 

$ (79,065) 

Fund Balance - Beginning 

$ - 

$ 276,379 

Fund Balance - Ending 

$ (0) 

$ 197,314 




Viera East 

Community Development District 

Capital Reserve Fund 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 10/31/24 



Actual 

Thru 10/31/24 



Variance 



Revenues 

 

Interest 

500 $ 



$ 42 



$ 5 82 



$ 5 40 



Total Revenues 

$ 500 

Expenditures: 

Capital Outlay 

$ 80,000 

Truck Maintenance 

$ 25,000 

Sign Project 

$ 20,000 

Vehicle Purchse 

$ 20,000 

Total Expenditures 

$ 1 45,000 



$ 42 



$ 582 



$ 540 



$ 6,667 

$ 2,083 

$ 1,667 

$ 1,667 



$ 96,855 

$ - 

$ - 

$ - 



$ (90,188) 

$ 2,083 

$ 1,667 

$ 1,667 



$ 12,083 



$ 96,855 



$ (90,188) 



Excess (Deficiency) of Revenues over Expenditures 

$ (144,500) 



$ (96,273) 



Other Financing Sources/(Uses) 



Transfer In/(Out)- General Fund 

$ 31,777 

Transfer In/(Out)- Golf Course 

$ 84,410 



$ - 

$ - 



$ - 

$ - 



$ - 

$ - 



Total Other Financing Sources (Uses) 

$ 1 16,187 



$ - 



$ - 



$ - 



Net Change in Fund Balance 

$ (28,313) 

Fund Balance - Beginning 

$ 1,660,412 

Fund Balance - Ending 

$ 1,632,099 



$ (96,273) 



$ 1,582,623 



$ 1,486,350 




Viera East 

Community Development District 

Capital Reserve Fund 

Capital Outlay Check Register Detail 

For The Period Ending October 31, 2024 



Check 

Date 



Vendor 



Detail 



Amount 



10/30/24 

10/30/24 



Landirr Inc. 

Reserve Advisors, LLC 



Reno Green Side Bunkers 

Reserve Study 



91,980.00 $ 

$ 4,875.00 



Total 



$ 96,855.00 




Viera East 

Community Development District 

Debt Service Fund Series 2020 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Adopted 

Budget 



Prorated Budget 

Actual 

Thru 10/31/24 

Thru 10/31/24 



Variance 



Revenues: 

 

Assessments - Tax Roll 

655,615 $ 

Interest 

$ 5 00 



$ - 

$ 42 



$ - 

$ 1,034 



$ - 

$ 9 93 



Total Revenues 

$ 6 56,115 

Expenditures: 

Interest - 11/1 

$ 80,658 

Principal - 5/1 

$ 500,000 

Interest - 5/1 

$ 80,658 

Total Expenditures 

$ 6 61,315 



$ 42 



$ 1,034 



$ 993 



$ - 

$ - 

$ - 



$ - 

$ - 

$ - 



$ - 

$ - 

$ - 



$ - 



$ - 



$ - 



Excess (Deficiency) of Revenues over Expenditures 

$ ( 5,200) 



$ 1,034 



Other Financing Sources/(Uses): 



Transfer In/(Out) 

$ - 



$ - 



$ - 



$ - 



Total Other Financing Sources/(Uses) 

$ - 

Net Change in Fund Balance 

$ (5,200) 

Fund Balance - Beginning 

$ 1 32,287 

Fund Balance - Ending 

$ 1 27,087 



$ - 



$ - 



$ - 



$ 1,034 



$ 3 57,224 

$ 3 58,258 



 




Viera East 

Community Development District 

Capital Projects Fund Series 2020 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 10/31/24 



Actual 

Thru 10/31/24 



Variance 



Revenues 

 

Interest 

- $ 



$ - 



$ 6 09 



$ 6 09 



Total Revenues 

$ - 

Expenditures: 

Capital Outlay 

$ - 

Total Expenditures 

$ - 



$ - 



$ 609 



$ 609 



$ - 



$ - 



$ - 



$ - 



$ - 



$ - 



Excess (Deficiency) of Revenues over Expenditures 

$ - 



$ 609 



Other Financing Sources/(Uses) 



Transfer In/(Out) 

$ - 



$ - 



$ - 



$ - 



Total Other Financing Sources (Uses) 

$ - 



$ - 



$ - 



$ - 



Net Change in Fund Balance 

$ - 

Fund Balance - Beginning 

$ - 

Fund Balance - Ending 

$ - 



$ 609 



$ 61,662 



$ 62,272 




Viera East 

Community Development District 

Golf Course/ Recreation Fund- Operations 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Current Month 

Prorated Budget 

Actual 

10/31/24 

10/31/24 

Variance 



Year- to - Date 

Prorated Budget 

Actual 

Thru 10/31/24 

Thru 10/31/24 

Variance 



Adopted 

Budget 



Number of Rounds 

Paid Rounds 

35,250 

Member Rounds 

10,000 

Comp Rounds 

3,000 

Revenue per Round 

Paid Rounds 

$ 5 0 



2,312 

656 

197 



2,855 

226 

116 



543 

(430) 

( 81) 



2,312 

656 

197 



2 ,855 

226 

116 



543 

(430) 

( 81) 



$59 



$38 



( 21) 



$59 



$38 



( 21) 



Revenues: 

 

Greens Fees 

$ 1,994,243 

Gift Cards- Sales 

$ 26,523 

Gift Cards- Usage 

$ (26,523) 

Season Advance/Trail Fees 

$ 1 25,000 

Loyalty Program 

$ 25,000 

Driving Range 

$ 84,872 

Golf Lessons 

$ 7 ,000 

Merchandise Sales 

$ 1 22,004 

Assessments -Recreation Operating 

$ 18,239 

Miscellaneous Income 

$ 15,000 



$ 136,606 

$ 1,817 

$ (1,817) 

$ 8,563 

$ 1,713 

$ 5,814 

$ 480 

$ 8,357 

$ 1,519 

$ 1,250 



$ 108,644 

$ 93 

$ (349) 

$ 9,215 

$ 4,624 

$ 5,417 

$ 1,050 

$ 8,217 

$ 1,520 

$ 7,179 



$ (27,962) 

$ (1,724) 

$ 1,468 

$ 6 53 

$ 2,911 

$ (397) 

$ 5 71 

$ (141) 

$ 1 

$ 5,930 



$ 136,606 

$ 1,817 

$ (1,817) 

$ 8,563 

$ 1,713 

$ 5,814 

$ 480 

$ 8,357 

$ 1,519 

$ 1,250 



$ 108,644 

$ 93 

$ (349) 

$ 9,215 

$ 4,624 

$ 5,417 

$ 1,050 

$ 8,217 

$ 1,520 

$ 7,179 



$ (27,962) 

$ (1,724) 

$ 1,468 

$ 6 53 

$ 2,911 

$ (397) 

$ 5 71 

$ (141) 

$ 1 

$ 5,930 



Total Revenues 

$ 2,391,358 

Expenditures: 

General Expenditures: 

Other Contractual Services 

$ 20,000 

Telephone 

$ 4 ,058 

Utilities 

$ 5 ,400 

Repairs & Maintenance 

$ 15,000 

Bank Charges 

$ 55,000 

Office Supplies 

$ 4 ,500 

Operating Supplies 

$ 5 ,000 

Dues, Licenses & Subscriptions 

$ 12,000 

Drug Testing- All departments 

$ 500 

Training, Education & Employee Relations 

$ 9 ,000 

Contractual Security 

$ 4 ,000 

IT Services 

$ 3 ,000 



$ 164,300 



$ 145,609 



$ (18,691) 



$ 164,300 



$ 145,609 



$ (18,691) 



$ 1,666 

$ 338 

$ 450 

$ 1,250 

$ 4,582 

$ 375 

$ 417 

$ 1,000 

$ 42 

$ 750 

$ 333 

$ 250 



$ 1,999 

$ 354 

$ 332 

$ 275 

$ 4,276 

$ 591 

$ 464 

$ 849 

$ - 

$ 1,314 

$ 59 

$ 955 



$ (333) 

$ (16) 

$ 1 18 

$ 9 75 

$ 3 06 

$ (216) 

$ (48) 

$ 1 51 

$ 42 

$ (565) 

$ 2 74 

$ (706) 



$ 1,666 

$ 338 

$ 450 

$ 1,250 

$ 4,582 

$ 375 

$ 417 

$ 1,000 

$ 42 

$ 750 

$ 333 

$ 250 



$ 1,999 

$ 354 

$ 332 

$ 275 

$ 4,276 

$ 591 

$ 464 

$ 849 

$ - 

$ 1,314 

$ 59 

$ 955 



$ (333) 

$ (16) 

$ 1 18 

$ 9 75 

$ 3 06 

$ (216) 

$ (48) 

$ 1 51 

$ 42 

$ (565) 

$ 2 74 

$ (706) 



Subtotal General Expenditures 

$ 1 37,458 



$ 11,450 



$ 11,468 



$ (18) 



$ 11,450 



$ 11,468 



$ (18) 




Viera East 

Community Development District 

Golf Course/ Recreation Fund- Operations 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Current Month 

Prorated Budget 

Actual 

10/31/24 

10/31/24 

Variance 



Year- to - Date 

Prorated Budget 

Actual 

Thru 10/31/24 

Thru 10/31/24 

Variance 



Adopted 

Budget 



Administrative Expenditures: 

Legal Fees 

1,500 $ 

Arbitrage 

$ 600 

Dissemination 

$ 1 ,050 

Engineering 

$ - 

Trustee Fees 

$ 4 ,100 

Annual Audit 

$ 5 ,000 

Golf Course Administrative Services 

$ 56,280 

Insurance 

$ 1 61,889 

Property Taxes 

$ 15,000 



$ 125 

$ 50 

$ 87 

$ - 

$ 342 

$ 417 

$ 4,688 

$ 13,485 

$ 1,250 



$ - 

$ 50 

$ 88 

$ - 

$ 341 

$ 423 

$ 4,690 

$ 13,046 

$ 786 



$ 1 25 

$ (0) 

$ (0) 

$ - 

$ 1 

$ (7) 

$ (2) 

$ 4 39 

$ 4 64 



$ 125 

$ 50 

$ 87 

$ - 

$ 342 

$ 417 

$ 4,688 

$ 13,485 

$ 1,250 



$ - 

$ 50 

$ 88 

$ - 

$ 341 

$ 423 

$ 4,690 

$ 13,046 

$ 786 



$ 1 25 

$ (0) 

$ (0) 

$ - 

$ 1 

$ (7) 

$ (2) 

$ 4 39 

$ 4 64 



Subtotal Administrative Expenditures 

$ 2 45,419 

Total General & Administrative 

$ 3 82,877 



$ 20,443 



$ 19,424 



$ 1 ,019 



$ 20,443 



$ 19,424 



$ 1 ,019 



$ 31,894 



$ 30,892 



$ 1 ,002 



$ 31,894 



$ 30,892 



$ 1 ,002 



Operations & Maintenance 



Golf Operations Expenditures 

Salaries 

$ 3 14,250 

Administrative Fee 

$ 16,848 

FICA Expense 

$ 26,671 

Health Insurance 

$ 10,500 

Workers Compensation 

$ 7 ,077 

Unemployment 

$ 10,935 

Golf Printing 

$ 2 ,500 

Utilities 

$ 22,500 

Repairs 

$ 1 ,000 

Pest Control 

$ 1 ,300 

Supplies 

$ 15,000 

Uniforms 

$ 1 ,500 

Training, Education & Employee Relations 

$ 9 ,000 

Cart Lease 

$ 1 35,196 

Cart Maintenance 

$ 5 ,000 

Driving Range 

$ 10,000 



$ 26,177 

$ 1,403 

$ 2,222 

$ 875 

$ 590 

$ 911 

$ 208 

$ 1,874 

$ 83 

$ 108 

$ 1,250 

$ 125 

$ 750 

$ 11,262 

$ 417 

$ 833 



$ 26,578 

$ 1,211 

$ 2,033 

$ 811 

$ 419 

$ 295 

$ - 

$ 717 

$ - 

$ - 

$ - 

$ 727 

$ 710 

$ 11,404 

$ - 

$ - 



$ (401) 

$ 1 93 

$ 1 88 

$ 64 

$ 1 70 

$ 6 16 

$ 2 08 

$ 1,158 

$ 83 

$ 1 08 

$ 1,250 

$ (602) 

$ 40 

$ (142) 

$ 4 17 

$ 8 33 



$ 26,177 

$ 1,403 

$ 2,222 

$ 875 

$ 590 

$ 911 

$ 208 

$ 1,874 

$ 83 

$ 108 

$ 1,250 

$ 125 

$ 750 

$ 11,262 

$ 417 

$ 833 



$ 26,578 

$ 1,211 

$ 2,033 

$ 811 

$ 419 

$ 295 

$ - 

$ 717 

$ - 

$ - 

$ - 

$ 727 

$ 710 

$ 11,404 

$ - 

$ - 



$ (401) 

$ 1 93 

$ 1 88 

$ 64 

$ 1 70 

$ 6 16 

$ 2 08 

$ 1,158 

$ 83 

$ 1 08 

$ 1,250 

$ (602) 

$ 40 

$ (142) 

$ 4 17 

$ 8 33 



Subtotal Golf Operations Expenditures 

$ 5 89,277 

$ 49,087 



$ 44,904 



$ 4 ,183 



$ 49,087 



$ 44,904 



$ 4 ,183 



Merchandise Sales 

Cost of Goods Sold 

$ 90,000 



$ 7,497 



$ 6,506 



$ 9 91 



$ 7,497 



$ 6,506 



$ 9 91 



Subtotal Merchandise Sales 

$ 90,000 

$ 7,497 



$ 6,506 



$ 991 



$ 7,497 



$ 6,506 



$ 991 




Viera East 

Community Development District 

Golf Course/ Recreation Fund- Operations 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Current Month 

Prorated Budget 

Actual 

10/31/24 

10/31/24 

Variance 



Year- to - Date 

Prorated Budget 

Actual 

Thru 10/31/24 

Thru 10/31/24 

Variance 



Adopted 

Budget 



Golf Course Maintenance Expenditures 

Salaries 

474,149 $ 

Administrative Fees 

$ 6 ,616 

FICA Expense 

$ 43,881 

Employee Insurance 

$ 38,513 

Workers Compensation 

$ 10,462 

Unemployment 

$ 6 ,418 

Utilities/Water 

$ 30,000 

Repairs 

$ 48,000 

Restaurant Repairs 

$ 10,000 

Fuel & Oil 

$ 40,000 

Pest Control 

$ 2 ,000 

Irrigation/Drainage 

$ 20,000 

Sand and Topsoil 

$ 26,500 

Flower/Mulch 

$ 7 ,000 

Fertilizer 

$ 1 75,000 

Seed/Sod 

$ 10,000 

Trash Removal 

$ 3 ,000 

Contingency 

$ 7 ,500 

First Aid 

$ 800 

Operating Supplies 

$ 20,000 

Training 

$ 9 ,000 

Janitorial Supplies 

$ 1 ,000 

Janitorial Services 

$ 13,956 

Soil & Water Testing 

$ 1 ,000 

Uniforms 

$ 10,000 

Equipment Rental 

$ 2 ,000 

Equipment Lease 

$ 2 16,000 



$ 39,497 

$ 551 

$ 3,655 

$ 3,208 

$ 871 

$ 535 

$ 2,499 

$ 3,998 

$ 833 

$ 3,332 

$ 167 

$ 1,666 

$ 2,207 

$ 583 

$ 14,578 

$ 833 

$ 250 

$ 625 

$ 67 

$ 1,666 

$ 750 

$ 83 

$ 1,163 

$ 83 

$ 833 

$ 167 

$ 17,993 



$ 38,557 

$ 430 

$ 2,950 

$ 2,938 

$ 608 

$ 80 

$ 2,254 

$ 2,800 

$ - 

$ 2,741 

$ 371 

$ 1,975 

$ 1,245 

$ - 

$ 2,768 

$ - 

$ 226 

$ - 

$ - 

$ 294 

$ - 

$ 37 

$ 765 

$ - 

$ 683 

$ 48 

$ 16,948 



$ 9 40 

$ 1 21 

$ 7 06 

$ 2 70 

$ 2 64 

$ 4 55 

$ 2 45 

$ 1,199 

$ 8 33 

$ 5 91 

$ (204) 

$ (309) 

$ 9 62 

$ 5 83 

$ 1 1,810 

$ 8 33 

$ 24 

$ 6 25 

$ 67 

$ 1,372 

$ 7 50 

$ 46 

$ 3 98 

$ 83 

$ 1 50 

$ 1 18 

$ 1,045 



$ 39,497 

$ 551 

$ 3,655 

$ 3,208 

$ 871 

$ 535 

$ 2,499 

$ 3,998 

$ 833 

$ 3,332 

$ 167 

$ 1,666 

$ 2,207 

$ 583 

$ 14,578 

$ 833 

$ 250 

$ 625 

$ 67 

$ 1,666 

$ 750 

$ 83 

$ 1,163 

$ 83 

$ 833 

$ 167 

$ 17,993 



$ 38,557 

$ 430 

$ 2,950 

$ 2,938 

$ 608 

$ 80 

$ 2,254 

$ 2,800 

$ - 

$ 2,741 

$ 371 

$ 1,975 

$ 1,245 

$ - 

$ 2,768 

$ - 

$ 226 

$ - 

$ - 

$ 294 

$ - 

$ 37 

$ 765 

$ - 

$ 683 

$ 48 

$ 16,948 



$ 9 40 

$ 1 21 

$ 7 06 

$ 2 70 

$ 2 64 

$ 4 55 

$ 2 45 

$ 1,199 

$ 8 33 

$ 5 91 

$ (204) 

$ (309) 

$ 9 62 

$ 5 83 

$ 1 1,810 

$ 8 33 

$ 24 

$ 6 25 

$ 67 

$ 1,372 

$ 7 50 

$ 46 

$ 3 98 

$ 83 

$ 1 50 

$ 1 18 

$ 1,045 



Subtotal Grounds Maintenance Expenditures 

$ 1,232,795 

$ 102,692 



$ 78,718 



$ 23,974 



$ 102,692 



$ 78,718 



$ 23,974 



Total Operations & Maintenance 

$ 1,912,072 



$ 159,276 



$ 130,128 



$ 29,148 



$ 159,276 



$ 130,128 



$ 29,148 



Total Expenditures 

$ 2,294,949 

$ 191,169 



$ 161,020 



$ 30,149 



$ 191,169 



$ 161,020 



$ 30,149 



Excess (Deficiency) of Revenues over Expenditures 

$ 96,409 



$ (15,411) 



$ (15,411) 




Viera East 

Community Development District 

Golf Course/ Recreation Fund- Operations 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Current Month 

Prorated Budget 

Actual 

10/31/24 

10/31/24 

Variance 



Year- to - Date 

Prorated Budget 

Actual 

Thru 10/31/24 

Thru 10/31/24 

Variance 



Adopted 

Budget 



Other Financing Sources/(Uses): 



Assessments - Recreation Debt Service 

560,250 $ 

Interest Income 

$ 1 ,000 

Transfer In/(Out) - Capital Reserve 

$ (84,410) 

Interest Expense 

$ (53,250) 

Principal Expense 

$ (520,000) 



$ 46,669 

$ 83 

$ (7,031) 

$ (4,436) 

$ ( 43,316) 



$ 46,688 

$ 1,226 

$ - 

$ ( 4,438) 

$ (43,333) 



$ 19 

$ 1,142 

$ 7,031 

$ (2) 

$ (17) 



$ 46,669 

$ 83 

$ ( 84,410) 

$ (4,436) 

$ ( 43,316) 



$ 46,688 

$ 1,226 

$ - 

$ ( 4,438) 

$ (43,333) 



$ 19 

$ 1,142 

$ 8 4,410 

$ (2) 

$ (17) 



Total Other Financing Sources/(Uses) 

$ ( 96,410) 

$ ( 8,031) 

Net Change in Fund Balance 

$ (0) 

Fund Balance - Beginning 

$ - 

Fund Balance - Ending 

$ (0) 



$ 142 



$ 8 ,173 



$ (85,409) 



$ 142 



$ 85,552 



$ (15,269) 



$ (15,269) 



$ 802,138 



$ 786,869 




Viera East 

Community Development District 

Restaurant- Hook and Eagle 

Statement of Revenues, Expenditures, and Changes in Fund Balance 

For The Period Ending October 31, 2024 



Adopted 

Budget 



Prorated Budget 

Thru 10/31/24 



Actual 

Thru 10/31/24 



Variance 



Revenues: 

 

Food Sales 

404,923 $ 

Snack Sales 

$ 11,000 

Wine Sales 

$ 13,642 

Beer Sales 

$ 1 97,054 

Beverage Sales 

$ 34,106 

Liquor Sales 

$ 1 01,442 

Miscellaneous Income 

$ - 



$ 33,744 

$ 917 

$ 1,137 

$ 16,421 

$ 2,842 

$ 8,454 

$ - 



$ 33,898 

$ 510 

$ 3,049 

$ 13,966 

$ 1,411 

$ 14,033 

$ 411 



$ 154 

$ (407) 

$ 1,912 

$ (2,455) 

$ (1,431) 

$ 5,580 

$ 411 



Total Revenues 

$ 7 62,167 

$ 63,514 

$67,278 

$ 3,764 

Expenditures: 

Restaurant Expenditures: 

Restaurant Manager Contract 

$ - 

$ - 

$ - 

$ - 

Salaries 

$ 3 20,250 

$ 26,688 

$ 29,058 

$ (2,370) 

Administrative Fee 

$ 7,956 

$ 663 

$ 731 

$ (68) 

FICA Expense 

$ 29,041 

$ 2,420 

$ 3,070 

$ (650) 

Health Insurance 

$ 14,000 

$ 1,167 

$ 1,529 

$ (363) 

Workers Compensation 

$ 7,300 

$ 608 

$ 450 

$ 158 

Unemployment 

$ 6,882 

$ 574 

$ 230 

$ 344 

Telephone 

$ 5,250 

$ 438 

$ - 

$ 438 

Utilities 

$ 11,000 

$ 917 

$ 161 

$ 756 

Pest Control 

$ 1,200 

$ 100 

$ - 

$ 100 

Merchant Fees 

$ 27,500 

$ 2,292 

$ 2,153 

$ 138 

Equipment Lease 

$ 1,500 

$ 125 

$ 143 

$ (18) 

Kitchen Equipment/Supplies 

$ 3,000 

$ 250 

$ 1,580 

$ (1,330) 

Paper & Plastic Supplies 

$ 15,000 

$ 1,250 

$ 1,385 

$ (135) 

Operating Supplies 

$ 20,000 

$ 1,667 

$ 194 

$ 1,473 

Delivery/Gas 

$ 7,000 

$ 583 

$ 476 

$ 107 

Dues & License 

$ 11,500 

$ 958 

$ 569 

$ 389 

Total Restaurant Expenditures 

$ 4 88,379 

$ 40,698 

$ 41,729 

$ (1,030) 



Cost of Goods Sold: 



Food Cost 

$ 1 39,388 

Snack Cost 

$ 5,250 

Beverage Cost 

$ 16,800 

Beer Cost 

$ 74,550 

Wine Cost 

$ 5,250 

Liquor Cost 

$ 32,550 



$ 11,616 

$ 438 

$ 1,400 

$ 6,213 

$ 438 

$ 2,713 



$ 15,832 

$ 271 

$ 3,808 

$ 7,345 

$ 440 

$ 4,739 



$ (4,217) 

$ 167 

$ (2,408) 

$ (1,132) 

$ ( 3) 

$ (2,027) 



Total Operations & Maintenance 

$ 2 73,788 



$ 22,816 



$ 32,435 



$ (9,619) 



Total Expenditures 

$ 7 62,167 

$ 63,514 

$ 74,164 

$ (10,650) 



Excess (Deficiency) of Revenues over Expenditures 

$ - 



$ (6,885) 



Other Financing Sources/(Uses): 



Transfer In/(Out) 

$ - 



$ - 



$ - 



$ - 



Total Other Financing Sources/(Uses) 

$ - 

$ - 

$ - 

$ - 

Net Change in Fund Balance 

$ - 

$ (6,885) 

Fund Balance - Beginning 

$ - 

$ - 

Fund Balance - Ending 

$ - 

$ (6,885) 




Viera East 

Community Development District 

Month to Month- General Fund 



Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



Revenues: 

 

Maintenance Assessments 

- $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Golf Course Administrative Services 

$ 4 ,690 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4,690 

Donations for Park Materials 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Miscellaneous Income- Farmers Market 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Interest Income 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Total Revenues 

$ 4,690 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4,690 

Expenditures: 

General & Administrative: 

Supervisors Fees 

$ 1 ,288 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,288 

Engineering Fees 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Attorney's Fees 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Dissemination 

$ 88 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 88 

Trustee Fees 

$ 337 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 337 

Annual Audit 

$ 1 ,185 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,185 

Collection Agent 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Management Fees 

$ 9 ,604 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 9,604 

Postage 

$ 10 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 10 

Printing & Binding 

$ 4 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4 

Insurance- Liability 

$ 813 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 813 

Legal Advertising 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Other Current Charges 

$ 25 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 25 

Office Supplies 

$ 103 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 103 

Dues & Licenses 

$ 175 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 175 

Information Technology 

$ 395 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 395 

Total General & Administrative 

$ 1 4,026 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 4,026 



Operations & Maintenance 



Operating Expenditures 

Salaries 

$ 14,769 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 14,769 

Administration Fee 

$ 103 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 103 

FICA Expense 

$ 1 ,130 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,130 

Health Insurance 

$ 167 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 167 

Workers Compensation 

$ 68 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 68 

Unemployment 

$ 106 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 106 

Retirement Contribution 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Other Contractual 

$ 611 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 611 

Marketing- Lifestyle/Amenities 

$ 10,450 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 10,450 

Training 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Subtotal Operating Expenditures 

$ 2 7,404 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2 7,404 




Viera East 

Community Development District 

Month to Month- General Fund 



Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



Maintenance Expenditures 

Canal Maintenance 

- $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Lake Bank Restoration 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Lake Bank Education Project 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Environmental Services 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Water Management System 

$ 10,464 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 10,464 

Midge Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Contingencies 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Fire Line Management 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Basin Repair 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Subtotal Maintenance Expenditures 

$ 1 0,464 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 0,464 



Grounds Maintenance Expenditures 

Salaries 

$ 17,090 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 17,090 

Bonus Program 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Administrative Fees 

$ 179 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 179 

FICA 

$ 1 ,307 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,307 

Health Insurance 

$ 2 ,351 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,351 

Workers Compensation 

$ 270 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 270 

Unemployment 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Retirement Contribution 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Telephone 

$ 277 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 277 

Utilities 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Property Appraiser 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Insurance- Property 

$ 303 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 303 

Repairs 

$ 1 ,886 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,886 

Fuel 

$ 1 ,350 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,350 

Park Maintenance 

$ 489 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 489 

Sidewalk Repair 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Chemicals 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Contingencies 

$ 250 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 250 

Refuse 

$ 3 ,356 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 3,356 

Office Supplies 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Uniforms 

$ 184 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 184 

Fire Alarm System 

$ 270 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 270 

Rain Bird Pump System 

$ 2 ,298 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,298 

Park Materials 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Bay Hill Flow Way Maintenance 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Subtotal Grounds Maintenance Expenditures 

$ 3 1,861 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 3 1,861 



Total Operations & Maintenance 

$ 6 9,729 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6 9,729 



Total Expenditures 

$ 8 3,755 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 8 3,755 



Excess (Deficiency) of Revenues over Expenditures 

$ (79,065) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (79,065) 



Other Financing Sources/Uses: 



Transfer In/(Out) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Total Other Financing Sources/Uses 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Net Change in Fund Balance 

$ ( 79,065) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (79,065) 




Community Development District 

Month to Month- Golf Course/Recreation 

Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



Number of Rounds 

Paid Rounds 

2,855 

2,855 

Member Rounds 

226 

2 26 

Comp Rounds 

116 

1 16 

Revenue per Round 

Paid Rounds 

$38 

$0 

$0 

$0 

$0 

$0 

$0 

$0 

$0 

$0 

$0 

$0 

$38 



Revenues: 

 

Greens Fees 

$ 1 08,644 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 108,644 

Gift Cards- Sales 

$ 93 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 93 

Gift Cards- Usage 

$ (349) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ ( 349) 

Season Advance/Trail Fees 

$ 9,215 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 9,215 

Loyalty Program 

$ 4,624 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4,624 

Driving Range 

$ 5,417 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 5,417 

Golf Lessons 

$ 1,050 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,050 

Merchandise Sales 

$ 8,217 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 8,217 

Assessments - Recreation Operating 

$ 1,520 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,520 

Miscellaneous Income 

$ 7,179 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 7,179 



Total Revenues 

$ 145,609 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 145,609 

Expenditures: 

General Expenditures: 

Other Contractual Services 

$ 1,999 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,999 

Telephone 

$ 354 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 354 

Utilities 

$ 332 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 332 

Repairs & Maintenance 

$ 275 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 275 

Bank Charges 

$ 4,276 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4,276 

Office Supplies 

$ 591 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 591 

Operating Supplies 

$ 464 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 464 

Dues, Licenses & Subscriptions 

$ 849 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 849 

Drug Testing- All departments 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Training, Education & Employee Relations 

$ 1,314 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,314 

Contractual Security 

$ 59 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 59 

IT Services 

$ 955 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 955 



Subtotal General Expenditures 

$ 11,468 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 11,468 




Community Development District 

Month to Month- Golf Course/Recreation 

Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



Administrative Expenditures: 

Legal Fees 

- $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Arbitrage 

$ 50 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 50 

Dissemination 

$ 88 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 88 

Engineering 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Trustee Fees 

$ 341 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 341 

Annual Audit 

$ 423 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 423 

Golf Course Administrative Services 

$ 4,690 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4,690 

Insurance 

$ 13,046 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 3,046 

Property Taxes 

$ 786 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 786 



Subtotal Administrative Expenditures 

$ 19,424 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 19,424 



Total General & Administrative 

$ 30,892 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 30,892 



Operations & Maintenance 



Golf Operations Expenditures 

Salaries 

$ 26,578 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2 6,578 

Administrative Fee 

$ 1,211 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,211 

FICA Expense 

$ 2,033 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,033 

Health Insurance 

$ 811 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 811 

Workers Compensation 

$ 419 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 419 

Unemployment 

$ 295 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 295 

Golf Printing 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Utilities 

$ 717 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 717 

Repairs 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Pest Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Supplies 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Uniforms 

$ 727 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 727 

Training, Education & Employee Relations 

$ 710 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 710 

Cart Lease 

$ 11,404 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 1,404 

Cart Maintenance 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Driving Range 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Subtotal Operating Expenditures 

$ 44,904 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 44,904 



Merchandise Sales: 

Cost of Goods Sold 

$ 6,506 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6,506 



Subtotal Merchandise Sales 

$ 6,506 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6 ,506 




Community Development District 

Month to Month- Golf Course/Recreation 

Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



Golf Course Maintenance Expenditures 

Salaries 

38,557 $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 3 8,557 

Administrative Fees 

$ 430 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 430 

FICA Expense 

$ 2,950 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,950 

Employee Insurance 

$ 2,938 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,938 

Workers Compensation 

$ 608 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 608 

Unemployment 

$ 80 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 80 

Utilities/Water 

$ 2,254 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,254 

Repairs 

$ 2,800 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,800 

Restaurant Repairs 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Fuel & Oil 

$ 2,741 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,741 

Pest Control 

$ 371 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 371 

Irrigation/Drainage 

$ 1,975 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,975 

Sand and Topsoil 

$ 1,245 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,245 

Flower/Mulch 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Fertilizer 

$ 2,768 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,768 

Seed/Sod 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Trash Removal 

$ 226 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 226 

Contingency 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

First Aid 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Operating Supplies 

$ 294 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 294 

Training 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Janitorial Supplies 

$ 37 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 37 

Janitorial Services 

$ 765 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 765 

Soil & Water Testing 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Uniforms 

$ 683 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 683 

Equipment Rental 

$ 48 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 48 

Equipment Lease 

$ 16,948 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 6,948 



Subtotal Golf Course Maintenance Expenditures 

$ 78,718 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 78,718 



Total Operations & Maintenance 

$ 130,128 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 130,128 



Total Expenditures 

$ 161,020 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 161,020 



Excess (Deficiency) of Revenues over Expenditures 

$ (15,411) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (15,411) 



Other Financing Sources/Uses: 



Assessments -Recreation Debt Service 

$ 46,688 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4 6,688 

Interest Income 

$ 1,226 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,226 

Transfer In/(Out)- Capital Reserve 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Interest Expense 

$ (4,438) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (4,438) 

Principal Expense 

$ (43,333) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (43,333) 



Total Other Financing Sources/Uses 

$ 142 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 142 



Net Change in Fund Balance 

$ ( 15,269) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (15,269) 




Viera East 

Community Development District 

Month to Month- Restaurant 



Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



Revenues: 

 

Food Sales 

33,898 $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 33,898 

Snack Sales 

$ 5 10 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 510 

Beverage Sales 

$ 3,049 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 3,049 

Beer Sales 

$ 13,966 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 13,966 

Wine Sales 

$ 1,411 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,411 

Liquor Sales 

$ 14,033 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 14,033 

Miscellaneous Income 

$ 4 11 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 411 



Total Revenues 

$ 67,278 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 67,278 

Expenditures: 

Restaurant Expenditures 

Restaurant Manager Contract 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Salaries 

$ 29,058 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 29,058 

Administrative Fee 

$ 7 31 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 731 

FICA Expense 

$ 3,070 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 3,070 

Health Insurance 

$ 1,529 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,529 

Workers Compensation 

$ 4 50 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 450 

Unemployment 

$ 2 30 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 230 

Telephone 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Utilities 

$ 1 61 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 161 

Pest Control 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Merchant Fees 

$ 2,153 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,153 

Equipment Lease 

$ 1 43 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 143 

Kitchen Equipment/Supplies 

$ 1,580 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,580 

Paper & Plastic Supplies 

$ 1,385 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1,385 

Operating Supplies 

$ 1 94 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 194 

Delivery/Gas 

$ 4 76 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 476 

Dues & License 

$ 5 69 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 569 

Total Restaurant Expenditures 

$ 41,729 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 41,729 



Cost of Goods Sold: 

Food Cost (1) 

$ 15,832 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 15,832 

Snack Cost 

$ 2 71 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 271 

Beverage Cost 

$ 3,808 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 3,808 

Beer Cost 

$ 7,345 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 7,345 

Wine Cost 

$ 4 40 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 440 

Liquor Cost 

$ 4,739 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4,739 



Total Cost of Goods Sold 

$ 32,435 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 32,435 



Total Expenditures 

$ 74,164 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 74,164 



Excess (Deficiency) of Revenues over Expenditures 

$ ( 6,885) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ (6,885) 



Other Financing Sources/Uses: 



Transfer In/(Out) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

Total Other Financing Sources/Uses 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



Net Change in Fund Balance 

$ (6,885) 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ ( 6,885) 




Viera East 

Community Development District 

Month to Month- Pro Shop 



Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



Revenues: 

 

Merchandise Sales 

8,217 $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 8 ,217 



Total Revenues 

$ 8,217 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 8,217 

Expenditures: 

Cost of Goods Sold 

$ 6 ,506 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6 ,506 

Total Expenditures 

$ 6,506 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 6,506 



Operating Income/ (Loss) 

$ 1 ,711 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 ,711 




Viera East 

Community Development District 

Marketing Breakdown 



Oct 

Nov 

Dec 

Jan 

Feb 

March 

April 

May 

June 

July 

Aug 

Sept 

Total 



 

Marketing & Lifestyle Management 

2,600 $ 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,600 

Entertainment 

$ 4,675 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 4,675 

Ads 

$ 764 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 764 

Supplies 

$ 2,411 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 2,411 



Total Marketing Expense 

$ 1 0,450 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ 1 0,450 




Viera East 

Community Development District 

Long Term Debt Report 



Series 2012 Special Assessment Revenue Bonds 



Interest Rate: 

Maturity Date: 

Optional Redemption Date: 



2.5% to 5% 

5/1/2026 

On or After 5/1/2022 



Reserve Fund Definition: 

Reserve Fund Requirement: 

Reserve Fund Balance: 



50% Max Annual Dept 

$279,239 

$288,857 



Bonds outstanding - 9/30/2016 

Less: May 1, 2017 Principal 

Less: May 1, 2018 Principal 

Less: May 1, 2019 Principal 

Less: May 1, 2020 Principal 

Less: May 1, 2021 Principal 

Less: May 1, 2022 Principal 

Less: May 1, 2023 Principal 

Less: May 1, 2024 Principal 



$4,445,000 

($365,000) 

($380,000) 

($395,000) 

($410,000) 

($425,000) 

($445,000) 

($475,000) 

($490,000) 



Current Bonds Outstanding 



$1,060,000 



Series 2020 Special Assessment Revenue Bonds 



Interest Rate: 

Maturity Date: 

Optional Redemption Date: 



2% to 2.75% 

5/1/1938 

On or After 5/1/2030 



Reserve Fund Definition: 

Reserve Fund Requirement: 

Reserve Fund Balance: 



50% Max Annual Dept 

$234,591 

$241,904 



Bonds outstanding - 7/10/20 

Less: May 1, 2023 Principal 

Less: May 1, 2024 Principal 



$7,685,000 

($470,000) 

($490,000) 



Current Bonds Outstanding 



$6,725,000 




Viera East 

Community Development District 

Golf Course/Recreation Fund- Operations 

Prior Month/Year Comparison 



Actuals 

10/31/23 



Actuals 

10/31/24 



Year to Date 

10/31/23 



Year to Date 

10/31/24 



Variance 



Variance 



Revenues: 

Greens Fees 

127,961 $ 

Gift Cards - Sales 

$ 1,046 

Gift Cards - Usage 

$ ( 830) 

Season Advance/Trail Fees 

$ 15,279 

Associate Memberships 

$ 3,318 

Driving Range 

$ 5,699 

Golf Lessons 

$ 345 

Merchandise Sales 

$ 5,244 

Special Assessments - Operations 

$ 1,519 

Miscellaneous Income 

$ 4,328 



$ 108,644 

$ 93 

$ ( 349) 

$ 9,215 

$ 4,624 

$ 5,417 

$ 1,050 

$ 8,217 

$ 1,520 

$ 7,179 



$ (19,317) 

$ (954) 

$ 481 

$ ( 6,064) 

$ 1,306 

$ (283) 

$ 705 

$ 2,972 

$ 1 

$ 2,851 



$ 127,961 

$ 1,046 

$ ( 830) 

$ 15,279 

$ 3,318 

$ 5,699 

$ 345 

$ 5,244 

$ 1,519 

$ 4,328 



$ 108,644 

$ 93 

$ ( 349) 

$ 9,215 

$ 4,624 

$ 5,417 

$ 1,050 

$ 8,217 

$ 1,520 

$ 7,179 



$ (19,317) 

$ ( 954) 

$ 481 

$ (6,064) 

$ 1,306 

$ ( 283) 

$ 705 

$ 2,972 

$ 1 

$ 2,851 



Total Revenues 

$ 163,911 



$ 145,609 



$ (18,302) 



$ 163,911 



$ 145,609 



$ (18,302) 



Expenditures: 

General Expenditures 

$ 7,139 

Administrative 

$ 13,870 

Golf Operations 

$ 36,493 

Merchandise Sales 

$ 15,551 

Golf Course Maintenance 

$ 100,864 



$ 11,468 

$ 19,424 

$ 44,904 

$ 6,506 

$ 78,718 



$ 4,329 

$ 5,554 

$ 8,411 

$ ( 9,045) 

$ (22,147) 



$ 7,139 

$ 13,870 

$ 36,493 

$ 15,551 

$ 100,864 



$ 11,468 

$ 19,424 

$ 44,904 

$ 6,506 

$ 78,718 



$ 4,329 

$ 5,554 

$ 8,411 

$ (9,045) 

$ (22,147) 



Total Expenditures 

$ 173,917 



$ 161,020 



$ (12,897) 



$ 173,917 



$ 161,020 



$ (12,897) 



Operating Income/(Loss) 

$ (10,006) 



$ (15,411) 



$ (5,405) 



$ (10,006) 



$ (15,411) 



$ (5,405) 




Viera East 

Community Development District 

Hook and Eagle- Operations 

Prior Month/Year Comparison 



Actuals 

10/31/23 



Actuals 

10/31/24 



Year to Date 

10/31/23 



Year to Date 

10/31/24 



Variance 



Variance 



Revenues: 

Food Sales 

15,608 $ 

Snack Sales 

$ 12 

Beverage Sales 

$ 3,093 

Beer Sales 

$ 11,775 

Wine Sales 

$ 265 

Liquor Sales 

$ 7,664 

Miscellaneous Income 

$ - 



$ 33,898 

$ 510 

$ 3,049 

$ 13,966 

$ 1,411 

$ 14,033 

$ 411 



$ 18,290 

$ 498 

$ ( 43) 

$ 2,192 

$ 1,146 

$ 6,370 

$ 411 



$ 15,608 

$ 12 

$ 3,093 

$ 11,775 

$ 265 

$ 7,664 

$ - 



$ 33,898 

$ 510 

$ 3,049 

$ 13,966 

$ 1,411 

$ 14,033 

$ 411 



$ 18,290 

$ 498 

$ ( 43) 

$ 2,192 

$ 1,146 

$ 6,370 

$ 411 



Total Revenues 

$ 38,415 



$ 67,278 



$ 28,863 



$ 38,415 



$ 67,278 



$ 28,863 



Expenditures: 

General Expenditures 

$ 34,927 

Cost of Goods Sold 

$ 8,513 



$ 41,729 

$ 32,435 



$ 6,801 

$ 23,922 



$ 34,927 

$ 8,513 



$ 41,729 

$ 32,435 



$ 6,801 

$ 23,922 



Total Expenditures 

$ 43,440 



$ 74,164 



$ 30,724 



$ 43,440 



$ 74,164 



$ 30,724 



Operating Income/(Loss) 

$ (5,025) 



$ (6,885) 



$ (1,861) 



$ (5,025) 



$ (6,885) 



$ (1,861) 




Viera East CDD 

COMMUNITY DEVELOPMENT DISTRICT 

Special Assessment Receipts 

Fiscal Year 2024 

Gross Assessments 

1,466,992.73 $ 

$ 6 15,413.83 

$ 6 97,462.77 

$ 2,779,869.33 

Net Assessments 

$ 1,378,973.17 

$ 5 78,489.00 

$ 6 55,615.00 

$ 2,613,077.17 

ON ROLL ASSESSMENTS 

52.77% 

22.14% 

25.09% 

100.00% 

Date 

Distribution 

Gross Amount 

Discoumt/Penalty 

Commission 

Interest 

Net Receipts 

O&M Portion 

Recreation 

2020 Debt 
Service 

Total 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 



TOTAL 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 

$ - 



0% 

$2,613,077.17 



Net Percent Collected 

Balance Remaining to Collect 




I. Cash Flows: 



Actuals 

October 



Projections 

November 

December 

January 

February 

March 

April 

May 

June 

July 

August 

September 



Totals 



Starting Funds 

Carry Forward 

573,892 $ 

Revenues 

Golf Course 

$ 212,887 

Course Operations 

$ 145,609 

Restaurant 

$ 67,278 



$ 551,595 

$ 513,326 

$ 478,015 

$ 465,235 

$ 496,607 

$ 567,123 

$ 675,418 

$ 722,037 

$ 726,907 

$ 717,071 

$ 675,374 



$ 190,133 

$ 193,876 

$ 222,381 

$ 278,240 

$ 327,764 

$ 375,561 

$ 297,532 

$ 244,552 

$ 226,125 

$ 185,814 

$ 205,681 

$ 150,317 

$ 153,271 

$ 175,768 

$ 219,852 

$ 258,936 

$ 296,658 

$ 235,076 

$ 193,265 

$ 178,722 

$ 146,909 

$ 162,588 

$ 39,816 

$ 40,605 

$ 46,614 

$ 58,389 

$ 68,828 

$ 78,904 

$ 62,455 

$ 51,287 

$ 47,403 

$ 38,905 

$ 43,093 



$ 2,960,547 

$ 2,316,970 

$ 643,577 



Total All Cash 

$ 786,779 



$ 741,728 

$ 707,202 

$ 700,397 

$ 743,476 

$ 824,371 

$ 942,684 

$ 972,949 

$ 966,589 

$ 953,031 

$ 902,885 

$ 881,055 



$ 2,960,547 

 



Expenses 

Golf Course 

$ 235,184 

Course Operations 

$ 161,020 

Restaurant 

$ 74,164 



$ 228,402 

$ 229,187 

$ 235,161 

$ 246,869 

$ 257,248 

$ 267,266 

$ 250,912 

$ 239,683 

$ 235,960 

$ 227,511 

$ 231,675 

$ 188,814 

$ 188,814 

$ 188,814 

$ 188,814 

$ 188,814 

$ 188,814 

$ 188,814 

$ 188,689 

$ 188,828 

$ 188,828 

$ 188,828 

$ 39,588 

$ 40,373 

$ 46,347 

$ 58,055 

$ 68,435 

$ 78,452 

$ 62,098 

$ 50,994 

$ 47,132 

$ 38,683 

$ 42,847 



$ 2,885,058 

$ 2,237,891 

$ 647,167 

 

 



Cash Less Expenses 

$ 551,595 



$ 513,326 

$ 478,015 

$ 465,235 

$ 496,607 

$ 567,123 

$ 675,418 

$ 722,037 

$ 726,907 

$ 717,071 

$ 675,374 

$ 649,380 



Projected Revenues FY 2025 

$ 2,960,547 

Projected Expenses FY 2025 

$ 2,885,058 

Projected Surplus(Deficit) FY 2025 

$ 75,489