Viera East CDD Workshop Meeting Thursday February 13, 2025 6:30 p.m. FaithViera Lutheran Church 5550 Faith Drive Viera, Florida 1. Roll Call 2. Review of December Financials 3. District Manager’s Report 4. General Manager’s Report 5. Restaurant Report 6. Lifestyle/ Marketing Report 7. Supervisor’s Requests 8. Adjournment Viera East Community Development District Unaudited Financial Reporting December 31, 2024 A picture containing text Description automatically generated 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 & Restaurant 13-14 15-18 Month to Month- General Fund Month to Month- Golf Course & Restaurant 19 Month to Month- Proshop 20 Month to Month- Marketing 21 Long Term Debt Report 22 Golf Course & Restaurant Prior Month/Year Comparisons 23 Assessment Receipt Schedule Viera East Community Development District Combined Balance Sheet December 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) 2,531,154 $ $ - $ - $ - $ - $ - $ - $ - $ - $ 12,404 $ - $ - $ - $ 1,101,966 $ - $ - $ - $ - $ - $ 85,574 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 5 86,441 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 480,720 $ - $ - $ 1,734 $ - $ - $ - $ 677,379 $ 1 4,877 $ 191,607 $ 4 8,102 $ 4 2,269 $ 3,011,874 $ 1,101,966 $ - $ 1 ,734 $ - $ - $ - $ 1,349,393 $ 14,877 $ 204,011 $ 48,102 $ 42,269 $ - $ 137,718 $ - $ - $ - $ 137,718 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 283,558 $ 7,771 $ 7,574 $ 8 2,535 $ - $ 283,558 $ 7 ,771 $ 7 ,574 $ 82,535 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 37,466 $ 26,841 $ 15,692 $ - $ - $ - $ - $ - $ 63,477 $ - $ - $ - $ - $ - $ 1,438,328 $ 237,466 $ 26,841 $ 15,692 $ 63,477 $ 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 $ 2,543,558 $ 1 ,325,258 $ 866,439 $ 63,477 $ 3,276,455 $ 8,075,187 $ 12,887 $ 13,544 $ - $ - $ - $ - $ 6 77,379 $ 5 86,441 $ 85,574 $ - $ - $ (693) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4 6,850 $ 2,020 $ 4 2,683 $ 1 3,679 $ 335,901 $ - $ - $ - $ - $ 1 9,084 $ 130,000 $ 0 $ 359,212 $ 2 6,937 $ (11,283) $ 1,555,000 $ (6,574) $ (59,258) $ 59,736 $ 15,564 $ 42,683 $ 13,679 $ 335,901 $ - $ 677,379 $ 586,441 $ 85,574 $ 19,084 $ 130,000 $ (693) $ 359,212 $ 26,937 $ (11,283) $ 1,555,000 $ (6,574) $ (59,258) Total Liabilites $ 1,375,131 $ - $ - $ - $ 2,454,252 $ 3,829,383 Fund Balance: Nonspendable: Prepaid Items Restricted for: Debt Service - Series 2020 Capital Projects - Series 2020 Assigned for: Capital Reserves Unassigned $ 12,404 $ - $ - $ - $ - $ 12,404 $ - $ - $ - $ - $ 8 66,439 $ - $ - $ 63,477 $ - $ - $ 866,439 $ 63,477 $ - $ 1,156,023 $ 1,325,258 $ - $ - $ - $ - $ - $ - $ 822,203 $ 1,325,258 $ 1,978,226 Total Fund Balances $ 1,168,427 $ 1 ,325,258 $ 866,439 $ 63,477 $ 8 22,203 $ 4,245,804 Total Liabilities & Fund Balance $ 2,543,558 $ 1,325,258 $ 8 66,439 $ 63,477 $ 3,276,455 $ 8,075,187 Viera East Community Development District General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Adopted Budget Prorated Budget Thru 12/31/24 Actual Thru 12/31/24 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 $ 1,233,477 $ 1 4,070 $ 1,250 $ 5,000 $ 25 $ 1,233,477 $ 1 4,070 $ - $ - $ - $ - $ 0 $ (1,250) $ (5,000) $ (25) Total Revenues $ 1,460,353 $ 1,253,821 $1,247,547 $ (6,275) Expenditures: General & Administrative: Supervisors Fees $ 3 0,519 $ 7,630 $ 5,896 $ 1,734 Engineering Fees $ 5,000 $ 1,250 $ - $ 1,250 Attorney's Fees $ 2 0,000 $ 5,000 $ 2,988 $ 2,012 Dissemination $ 1,050 $ 263 $ 263 $ - Trustee Fees $ 5,600 $ 1,400 $ 1,010 $ 390 Annual Audit $ 1 4,000 $ 3,500 $ 3,555 $ (55) Collection Agent $ 2,500 $ 625 $ - $ 625 Management Fees $ 115,242 $ 2 8,811 $ 2 8,811 $ - Postage $ 2,000 $ 500 $ 10 $ 490 Printing & Binding $ 2,500 $ 625 $ 113 $ 512 Insurance- Liability $ 1 5,229 $ 3,807 $ 2,440 $ 1,367 Legal Advertising $ 2,500 $ 625 $ 299 $ 326 Other Current Charges $ 1,200 $ 300 $ 83 $ 217 Office Supplies $ 2,000 $ 500 $ 103 $ 397 Dues & Licenses $ 175 $ 175 $ 175 $ - Information Technology $ 4,735 $ 1,184 $ 1,184 $ 0 Total General & Administrative $ 224,250 $ 56,194 $ 46,928 $ 9,266 Viera East Community Development District General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Adopted Budget Prorated Budget Thru 12/31/24 Actual Thru 12/31/24 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 $ 4 4,625 $ 359 $ 3,539 $ 1,250 $ 948 $ 280 $ 1,265 $ 2,500 $ 2 3,750 $ 125 $ 4 4,016 $ 1,157 $ 3,367 $ 385 $ 620 $ 348 $ - $ 1,923 $ 2 5,715 $ - $ 609 $ ( 798) $ 172 $ 865 $ 328 $ (68) $ 1,265 $ 577 $ (1,965) $ 125 Subtotal Field Expenditures $ 314,561 $ 78,640 $ 77,532 $ 1,108 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 $ 3,500 $ 4 1,000 $ 750 $ 2,500 $ 3 3,562 $ 2,000 $ 2,500 $ 875 $ 750 $ - $ - $ - $ - $ 3 3,832 $ - $ - $ 1,011 $ - $ 3,500 $ 41,000 $ 750 $ 2,500 $ ( 270) $ 2,000 $ 2,500 $ ( 136) $ 750 Subtotal Maintenance Expenditures $ 349,748 $ 87,437 $ 34,843 $ 52,594 Viera East Community Development District General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Adopted Budget Prorated Budget Thru 12/31/24 Actual Thru 12/31/24 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 $ 5 8,183 $ - $ 710 $ 4,947 $ 8,223 $ 1,236 $ 652 $ 1,671 $ 3,915 $ 3,750 $ 498 $ 836 $ 6,250 $ 5,250 $ 1 1,250 $ 3,750 $ 1,000 $ 2,500 $ 3,000 $ - $ 1,000 $ 1,875 $ 7,010 $ 2,500 $ 5,000 $ 5 2,043 $ 5 9,814 $ 531 $ 3,981 $ 7,672 $ 950 $ 290 $ - $ 3,052 $ 616 $ 2,391 $ 909 $ 1 3,676 $ 3,648 $ 6,913 $ - $ 564 $ 8,402 $ 5,144 $ 1,411 $ 211 $ 270 $ 6,895 $ 262 $ - $ 6,140 $ (59,814) $ 179 $ 966 $ 551 $ 286 $ 363 $ 1,671 $ 863 $ 3,134 $ (1,894) $ (73) $ (7,426) $ 1,602 $ 4,337 $ 3,750 $ 436 $ (5,902) $ (2,144) $ (1,411) $ 789 $ 1,605 $ 115 $ 2,238 $ 5,000 Subtotal Grounds Maintenance Expenditures $ 540,017 $ 135,004 $ 179,644 $ (44,640) Total Operations & Maintenance $ 1,204,326 $ 301,082 $ 292,020 $ 9,062 Total Expenditures $ 1,428,576 $ 357,275 $ 338,948 $ 18,328 Excess (Deficiency) of Revenues over Expenditures $ 3 1,777 $ 908,599 Other Financing Sources/(Uses): Transfer In/(Out)- Capital Reserve $ (31,777) $ - $ - $ - Total Other Financing Sources/(Uses) $ (31,777) $ - $ - $ - Net Change in Fund Balance $ (0) $ 908,599 Fund Balance - Beginning $ - $ 259,828 Fund Balance - Ending $ (0) $ 1,168,427 Viera East Community Development District Capital Reserve Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Adopted Budget Prorated Budget Thru 12/31/24 Actual Thru 12/31/24 Variance Revenues Interest 500 $ $ 125 $ 1,677 $ 1,552 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 $ 125 $ 1,677 $ 1,552 $ 20,000 $ 6,250 $ 5,000 $ 5,000 $ 259,042 $ - $ - $ - $ (239,042) $ 6,250 $ 5,000 $ 5,000 $ 36,250 $ 2 59,042 $ (239,042) Excess (Deficiency) of Revenues over Expenditures $ (144,500) $ (257,365) 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 $ (257,365) $ 1,582,623 $ 1,325,258 Viera East Community Development District Capital Reserve Fund Capital Outlay Check Register Detail For The Period Ending December 31, 2024 Check Date Vendor Detail Amount 10/30/24 10/30/24 10/30/24 11/30/24 11/30/24 11/30/24 12/05/24 Viera East Landirr Inc. Reserve Advisors, LLC WW Sod & Equipment Florida Coast Equipment Landirr Accurate Air Conditioning Clean Up CPF Balance Reno Green Side Bunkers Reserve Study Kawasaki Mower Utlity Vehicle Renovation of Bunkers Cooler/Freezer Installation Final Payment 149.81 $ $ 9 1,980.00 $ 4,875.00 $ 1 2,410.48 $ 1 8,119.68 $ 118,260.00 $ 1 3,246.87 Total $ 259,041.84 Viera East Community Development District Debt Service Fund Series 2020 Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Adopted Budget Prorated Budget Actual Thru 12/31/24 Thru 12/31/24 Variance Revenues: Assessments - Tax Roll 655,615 $ Interest $ 5 00 $ 586,441 $ 1 25 $ 586,441 $ 3,433 $ - $ 3,308 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 $ 5 86,566 $ 5 89,873 $ 3,308 $ 80,658 $ - $ - $ 80,658 $ - $ - $ - $ - $ - $ 80,658 $ 80,658 $ - Excess (Deficiency) of Revenues over Expenditures $ ( 5,200) $ 509,216 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 $ - $ - $ - $ 5 09,216 $ 3 57,224 $ 8 66,439 Viera East Community Development District Capital Projects Fund Series 2020 Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Adopted Budget Prorated Budget Thru 12/31/24 Actual Thru 12/31/24 Variance Revenues Interest - $ $ - $ 1,664 $ 1,664 Total Revenues $ - Expenditures: Capital Outlay $ - Total Expenditures $ - $ - $ 1,664 $ 1,664 $ - $ (150) $ 1 50 $ - $ (150) $ 150 Excess (Deficiency) of Revenues over Expenditures $ - $ 1,814 Other Financing Sources/(Uses) Transfer In/(Out) $ - $ - $ - $ - Total Other Financing Sources (Uses) $ - $ - $ - $ - Net Change in Fund Balance $ - Fund Balance - Beginning $ - Fund Balance - Ending $ - $ 1,814 $ 61,662 $ 63,477 Viera East Community Development District Golf Course & Restaurant Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Current Month Prorated Budget Actual 12/31/24 12/31/24 Variance Year- to - Date Prorated Budget Actual Thru 12/31/24 Thru 12/31/24 Variance Adopted Budget Number of Rounds Paid Rounds 35,250 Member Rounds 10,000 Comp Rounds 3,000 Revenue per Round Paid Rounds $ 50 2 ,707 768 230 3,860 3 14 1 44 1,153 ( 454) (86) 7 ,378 2 ,093 628 1 0,605 841 372 3,227 (1,252) ( 256) $64 $45 (18) $64 $42 (22) Revenues: Greens Fees $ 1 ,994,243 Gift Cards- Sales $ 2 6,523 Gift Cards- Usage $ (26,523) Season Advance/Trail Fees $ 125,000 Loyalty Program $ 2 5,000 Driving Range $ 8 4,872 Golf Lessons $ 7,000 Merchandise Sales $ 122,004 Assessments -Recreation Operating $ 1 8,239 Food Sales $ 404,923 Snack Sales $ 1 1,000 Beverage Sales $ 1 3,642 Beer Sales $ 197,054 Wine Sales $ 3 4,106 Liquor Sales $ 101,442 Miscellaneous Income $ 1 5,000 $ 172,502 $ 2,294 $ ( 2,294) $ 10,813 $ 2,163 $ 7,341 $ 6 06 $ 10,553 $ 1,519 $ 33,744 $ 9 17 $ 1,137 $ 16,421 $ 2,842 $ 8,454 $ 1,250 $ 174,680 $ 1,133 $ 5,147 $ 6,951 $ 1,744 $ 7,812 $ 1,690 $ 13,069 $ 1,520 $ 38,035 $ 557 $ 2,387 $ 18,952 $ 1,365 $ 16,514 $ 1,683 $ 2 ,178 $ (1,161) $ 7 ,441 $ (3,862) $ (419) $ 470 $ 1 ,085 $ 2 ,516 $ 1 $ 4 ,292 $ (360) $ 1 ,250 $ 2 ,531 $ (1,477) $ 8 ,060 $ 433 $ 472,636 $ 6,286 $ ( 6,286) $ 29,625 $ 5,925 $ 20,115 $ 1,659 $ 28,915 $ 4,558 $ 101,231 $ 2,750 $ 3,411 $ 49,264 $ 8,527 $ 25,361 $ 3,749 $ 448,707 $ 2,223 $ 5,137 $ 23,289 $ 9,093 $ 21,423 $ 4,450 $ 33,062 $ 4,560 $ 108,410 $ 1,949 $ 9,337 $ 49,694 $ 4,634 $ 46,431 $ 8,364 $ (23,928) $ (4,063) $ 11,423 $ (6,337) $ 3 ,168 $ 1 ,308 $ 2 ,791 $ 4 ,147 $ 2 $ 7 ,179 $ (801) $ 5 ,926 $ 431 $ (3,893) $ 21,071 $ 4 ,616 Total Revenues $ 3,153,525 Expenditures: General Expenditures: Other Contractual Services $ 2 0,000 Telephone $ 4,058 Utilities $ 5,400 Repairs & Maintenance $ 1 5,000 Bank Charges $ 5 5,000 Office Supplies $ 4,500 Operating Supplies $ 5,000 Dues, Licenses & Subscriptions $ 1 2,000 Drug Testing- All departments $ 500 Training, Education & Employee Relations $ 9,000 Contractual Security $ 4,000 IT Services $ 3,000 $ 2 70,261 $ 293,239 $ 2 2,978 $ 7 57,722 $ 780,762 $ 2 3,040 $ 1,666 $ 3 38 $ 4 50 $ 1,250 $ 4,582 $ 3 75 $ 4 17 $ 1,000 $ 42 $ 7 50 $ 3 33 $ 2 50 $ 483 $ 2,172 $ 379 $ 332 $ 5,760 $ 1,010 $ 645 $ 1,008 $ - $ 52 $ - $ 457 $ 1 ,183 $ (1,834) $ 71 $ 918 $ (1,178) $ (635) $ (229) $ (8) $ 42 $ 697 $ 333 $ (207) $ 4,998 $ 1,014 $ 1,349 $ 3,749 $ 13,745 $ 1,125 $ 1,250 $ 2,999 $ 1 25 $ 2,249 $ 1,000 $ 7 50 $ 5,255 $ 2,891 $ 1,132 $ 6,559 $ 13,667 $ 1,939 $ 1,728 $ 2,506 $ - $ 1,465 $ 1,111 $ 2,281 $ (257) $ (1,877) $ 218 $ (2,810) $ 77 $ (815) $ (478) $ 493 $ 125 $ 784 $ (112) $ (1,531) Subtotal General Expenditures $ 137,458 $ 11,450 $ 12,297 $ (846) $ 34,351 $ 40,535 $ ( 6,184) Viera East Community Development District Golf Course & Restaurant Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Current Month Prorated Budget Actual 12/31/24 12/31/24 Variance Year- to - Date Prorated Budget Actual Thru 12/31/24 Thru 12/31/24 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 $ 5 6,280 Insurance $ 161,889 Property Taxes $ 1 5,000 $ 1 25 $ 50 $ 87 $ - $ 3 42 $ 4 17 $ 4,688 $ 13,485 $ 1,250 $ - $ 50 $ 88 $ - $ 341 $ 423 $ 4,690 $ 13,111 $ 786 $ 125 $ (0) $ (0) $ - $ 1 $ (7) $ (2) $ 374 $ 464 $ 3 75 $ 1 50 $ 2 62 $ - $ 1,025 $ 1,250 $ 14,064 $ 40,456 $ 3,749 $ - $ 150 $ 263 $ - $ 1,022 $ 1,270 $ 14,070 $ 39,204 $ 2,357 $ 375 $ (0) $ (0) $ - $ 2 $ (21) $ (6) $ 1 ,252 $ 1 ,391 Subtotal Administrative Expenditures $ 245,419 Total General & Administrative $ 382,877 $ 20,443 $ 19,489 $ 955 $ 61,330 $ 58,337 $ 2,994 $ 31,894 $ 31,785 $ 108 $ 95,681 $ 98,872 $ ( 3,191) Operations & Maintenance Golf Operations Expenditures Salaries $ 314,250 Administrative Fee $ 1 6,848 FICA Expense $ 2 6,671 Health Insurance $ 1 0,500 Workers Compensation $ 7,077 Unemployment $ 1 0,935 Golf Printing $ 2,500 Utilities $ 2 2,500 Repairs $ 1,000 Pest Control $ 1,300 Supplies $ 1 5,000 Uniforms $ 1,500 Training, Education & Employee Relations $ 9,000 Cart Lease $ 135,196 Cart Maintenance $ 5,000 Driving Range $ 1 0,000 $ 26,177 $ 1,403 $ 2,222 $ 8 75 $ 5 90 $ 9 11 $ 2 08 $ 1,874 $ 83 $ 1 08 $ 1,250 $ 1 25 $ 7 50 $ 11,262 $ 4 17 $ 8 33 $ 29,389 $ 1,214 $ 2,248 $ (26) $ 464 $ 644 $ - $ 885 $ 243 $ - $ 107 $ - $ - $ 11,474 $ - $ - $ (3,212) $ 189 $ (27) $ 901 $ 125 $ 266 $ 208 $ 989 $ (160) $ 108 $ 1 ,143 $ 125 $ 750 $ (212) $ 417 $ 833 $ 78,531 $ 4,210 $ 6,665 $ 2,624 $ 1,769 $ 2,733 $ 6 25 $ 5,623 $ 2 50 $ 3 25 $ 3,749 $ 3 75 $ 2,249 $ 33,785 $ 1,250 $ 2,499 $ 85,670 $ 3,617 $ 6,554 $ 1,595 $ 1,540 $ 1,381 $ 682 $ 3,670 $ 321 $ - $ 1,919 $ 727 $ 1,108 $ 34,530 $ - $ - $ (7,139) $ 593 $ 111 $ 1 ,029 $ 229 $ 1 ,351 $ (57) $ 1 ,953 $ (71) $ 325 $ 1 ,829 $ (352) $ 1 ,141 $ (745) $ 1 ,250 $ 2 ,499 Subtotal Golf Operations Expenditures $ 589,277 $ 49,087 $ 46,642 $ 2,445 $ 1 47,260 $ 143,315 $ 3,945 Merchandise Sales Cost of Goods Sold $ 9 0,000 $ 7,497 $ 5,651 $ 1 ,846 $ 22,491 $ 18,957 $ 3 ,534 Subtotal Merchandise Sales $ 90,000 $ 7,497 $ 5 ,651 $ 1,846 $ 22,491 $ 18,957 $ 3,534 Viera East Community Development District Golf Course & Restaurant Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Current Month Prorated Budget Actual 12/31/24 12/31/24 Variance Year- to - Date Prorated Budget Actual Thru 12/31/24 Thru 12/31/24 Variance Adopted Budget Golf Course Maintenance Expenditures Salaries 474,149 $ Administrative Fees $ 6,616 FICA Expense $ 4 3,881 Employee Insurance $ 3 8,513 Workers Compensation $ 1 0,462 Unemployment $ 6,418 Utilities/Water $ 3 0,000 Repairs $ 4 8,000 Restaurant Repairs $ 1 0,000 Fuel & Oil $ 4 0,000 Pest Control $ 2,000 Irrigation/Drainage $ 2 0,000 Sand and Topsoil $ 2 6,500 Flower/Mulch $ 7,000 Fertilizer $ 175,000 Seed/Sod $ 1 0,000 Trash Removal $ 3,000 Contingency $ 7,500 First Aid $ 800 Operating Supplies $ 2 0,000 Training $ 9,000 Janitorial Supplies $ 1,000 Janitorial Services $ 1 3,956 Soil & Water Testing $ 1,000 Uniforms $ 1 0,000 Equipment Rental $ 2,000 Equipment Lease $ 216,000 $ 39,497 $ 5 51 $ 3,655 $ 3,208 $ 8 71 $ 5 35 $ 2,499 $ 3,998 $ 8 33 $ 3,332 $ 1 67 $ 1,666 $ 2,207 $ 5 83 $ 14,578 $ 8 33 $ 2 50 $ 6 25 $ 67 $ 1,666 $ 7 50 $ 83 $ 1,163 $ 83 $ 8 33 $ 1 67 $ 17,993 $ 39,256 $ 430 $ 3,003 $ ( 352) $ 7,786 $ 683 $ 2,496 $ 2,868 $ 780 $ 3,095 $ 368 $ 172 $ 1,142 $ - $ 7,705 $ - $ - $ - $ - $ 1,217 $ - $ 175 $ 1,095 $ - $ 438 $ 2,500 $ 17,749 $ 241 $ 121 $ 652 $ 3 ,560 $ (6,914) $ (148) $ 3 $ 1 ,131 $ 53 $ 237 $ (202) $ 1 ,494 $ 1 ,066 $ 583 $ 6 ,873 $ 833 $ 250 $ 625 $ 67 $ 449 $ 750 $ (92) $ 68 $ 83 $ 395 $ (2,333) $ 244 $ 118,490 $ 1,653 $ 10,966 $ 9,624 $ 2,614 $ 1,604 $ 7,497 $ 11,995 $ 2,499 $ 9,996 $ 5 00 $ 4,998 $ 6,622 $ 1,749 $ 43,733 $ 2,499 $ 7 50 $ 1,874 $ 2 00 $ 4,998 $ 2,249 $ 2 50 $ 3,488 $ 2 50 $ 2,499 $ 5 00 $ 53,978 $ 115,665 $ 1,275 $ 8,848 $ 5,549 $ 9,236 $ 837 $ 7,008 $ 7,376 $ 780 $ 7,641 $ 1,110 $ 2,859 $ 2,387 $ - $ 18,462 $ 272 $ 226 $ - $ - $ 2,282 $ 196 $ 213 $ 2,628 $ - $ 2,413 $ 2,595 $ 53,868 $ 2 ,825 $ 378 $ 2 ,118 $ 4 ,075 $ (6,622) $ 767 $ 489 $ 4 ,620 $ 1 ,719 $ 2 ,355 $ (610) $ 2 ,139 $ 4 ,236 $ 1 ,749 $ 25,271 $ 2 ,227 $ 524 $ 1 ,874 $ 200 $ 2 ,716 $ 2 ,053 $ 37 $ 860 $ 250 $ 86 $ (2,095) $ 110 Subtotal Grounds Maintenance Expenditures $ 1,232,795 $ 1 02,692 $ 92,607 $ 1 0,085 $ 3 08,075 $ 253,726 $ 5 4,350 Total Operations & Maintenance $ 1,912,072 $ 1 59,276 $ 144,900 $ 1 4,376 $ 4 77,827 $ 415,997 $ 6 1,830 Restaurant Expenditures Restaurant Expenditures Restaurant Manager Contract $ - Salaries $ 320,250 Administrative Fee $ 7,956 FICA Expense $ 2 9,041 Health Insurance $ 1 4,000 Workers Compensation $ 7,300 Unemployment $ 6,882 Telephone $ 5,250 Utilities $ 1 1,000 Pest Control $ 1,200 Merchant Fees $ 2 7,500 Equipment Lease $ 1,500 Kitchen Equipment/Supplies $ 3,000 Paper & Plastic Supplies $ 1 5,000 Operating Supplies $ 2 0,000 Delivery/Gas $ 7,000 Dues & License $ 1 1,500 $ - $ 26,688 $ 6 63 $ 2,420 $ 1,167 $ 6 08 $ 5 74 $ 4 38 $ 9 17 $ 1 00 $ 2,292 $ 1 25 $ 2 50 $ 1,250 $ 1,667 $ 5 83 $ 9 58 $ - $ 31,244 $ 765 $ 3,409 $ 1,824 $ 492 $ 803 $ - $ 204 $ - $ 2,431 $ 143 $ 1,333 $ 1,117 $ - $ 451 $ 871 $ - $ (4,557) $ (102) $ (988) $ (657) $ 116 $ (230) $ 438 $ 713 $ 100 $ (140) $ (18) $ (1,083) $ 133 $ 1 ,667 $ 132 $ 88 $ - $ 80,063 $ 1,989 $ 7,260 $ 3,500 $ 1,825 $ 1,721 $ 1,313 $ 2,750 $ 3 00 $ 6,875 $ 3 75 $ 7 50 $ 3,750 $ 5,000 $ 1,750 $ 2,875 $ - $ 91,867 $ 2,254 $ 9,901 $ 5,350 $ 1,196 $ 1,293 $ - $ 1,851 $ - $ 6,923 $ 428 $ 4,367 $ 3,343 $ 194 $ 1,248 $ 2,310 $ - $ (11,804) $ (265) $ (2,641) $ (1,850) $ 629 $ 428 $ 1 ,313 $ 899 $ 300 $ (48) $ (53) $ (3,617) $ 407 $ 4 ,806 $ 502 $ 565 Subtotal Restaurant Expenditures $ 488,379 $ 40,698 $ 45,086 $ ( 4,388) $ 1 22,095 $ 132,524 $ (10,429) Viera East Community Development District Golf Course & Restaurant Statement of Revenues, Expenditures, and Changes in Fund Balance For The Period Ending December 31, 2024 Current Month Prorated Budget Actual 12/31/24 12/31/24 Variance Year- to - Date Prorated Budget Actual Thru 12/31/24 Thru 12/31/24 Variance Adopted Budget Cost of Goods Sold Food Cost 139,388 $ Snack Cost $ 5,250 Beverage Cost $ 1 6,800 Beer Cost $ 7 4,550 Wine Cost $ 5,250 Liquor Cost $ 3 2,550 $ 11,616 $ 4 38 $ 1,400 $ 6,213 $ 4 38 $ 2,713 $ 16,964 $ 903 $ 2,452 $ 7,523 $ 966 $ 6,935 $ (5,349) $ (465) $ (1,052) $ (1,311) $ (528) $ (4,223) $ 34,847 $ 1,313 $ 4,200 $ 18,638 $ 1,313 $ 8,138 $ 56,421 $ 1,506 $ 8,340 $ 21,083 $ 2,009 $ 17,656 $ (21,574) $ (194) $ (4,140) $ (2,446) $ (696) $ (9,518) Subtotal Cost of Goods Sold $ 273,788 $ 22,816 $ 35,743 $ (12,927) $ 68,447 $ 107,015 $ (38,568) Total Restaurant Expenditures $ 762,167 $ 63,514 $ 80,829 $ (17,315) $ 1 90,542 $ 239,538 $ (48,997) Total Expenditures $ 3,057,116 $ 2 54,683 $ 257,514 $ ( 2,831) $ 7 64,049 $ 754,407 $ 9,642 Excess (Deficiency) of Revenues over Expenditures $ 9 6,409 $ 35,724 $ 26,355 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 $ 1,112 $ - $ (4,438) $ ( 43,333) $ 19 $ 1 ,029 $ 7 ,031 $ (2) $ (17) $ 140,006 $ 2 50 $ (84,410) $ (13,307) $ ( 129,948) $ 140,063 $ 3,617 $ - $ ( 13,313) $ (130,000) $ 56 $ 3 ,367 $ 84,410 $ (5) $ (52) Total Other Financing Sources/(Uses) $ (96,410) $ (8,031) Net Change in Fund Balance $ (0) Fund Balance - Beginning $ - Fund Balance - Ending $ (0) $ 29 $ 8,060 $ ( 87,409) $ 367 $ 8 7,776 $ 35,753 $ 26,722 $ 795,481 $ 822,203 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 - $ $ 396,554 $ 836,923 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,233,477 Golf Course Administrative Services $ 4 ,690 $ 4 ,690 $ 4 ,690 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 14,070 Donations for Park Materials $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Miscellaneous Income- Farmers Market $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Interest Income $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Revenues $ 4,690 $ 401,244 $ 841,613 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,247,547 Expenditures: General & Administrative: Supervisors Fees $ 1 ,288 $ 2 ,417 $ 2 ,191 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 5,896 Engineering Fees $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Attorney's Fees $ 2 ,988 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2,988 Dissemination $ 88 $ 88 $ 88 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 263 Trustee Fees $ 337 $ 337 $ 337 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,010 Annual Audit $ 1 ,185 $ 1 ,185 $ 1 ,185 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,555 Collection Agent $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Management Fees $ 9 ,604 $ 9 ,604 $ 9 ,604 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 28,811 Postage $ 10 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 10 Printing & Binding $ 4 $ 6 $ 103 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 113 Insurance- Liability $ 813 $ 813 $ 813 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2,440 Legal Advertising $ 299 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 299 Other Current Charges $ 25 $ 27 $ 31 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 83 Office Supplies $ 103 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 103 Dues & Licenses $ 175 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 175 Information Technology $ 395 $ 395 $ 395 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,184 Total General & Administrative $ 1 7,313 $ 1 4,870 $ 1 4,745 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4 6,928 Operations & Maintenance Operating Expenditures Salaries $ 14,769 $ 14,384 $ 14,864 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 44,016 Administration Fee $ 103 $ 99 $ 955 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,157 FICA Expense $ 1 ,130 $ 1 ,100 $ 1 ,137 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,367 Health Insurance $ 167 $ 108 $ 109 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 385 Workers Compensation $ 68 $ 317 $ 235 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 620 Unemployment $ 106 $ - $ 242 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 348 Retirement Contribution $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Other Contractual $ 611 $ 704 $ 608 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,923 Marketing- Lifestyle/Amenities $ 10,450 $ 4 ,629 $ 10,637 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 25,715 Training $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Subtotal Operating Expenditures $ 2 7,404 $ 2 1,342 $ 2 8,787 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 7 7,532 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 $ 11,124 $ 12,244 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 33,832 Midge Control $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Contingencies $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Fire Line Management $ - $ 800 $ 211 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,011 Basin Repair $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Subtotal Maintenance Expenditures $ 1 0,464 $ 1 1,924 $ 1 2,455 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3 4,843 Grounds Maintenance Expenditures Salaries $ 17,090 $ 17,235 $ 17,718 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 52,043 Bonus Program $ - $ 59,814 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 59,814 Administrative Fees $ 179 $ 173 $ 179 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 531 FICA $ 1 ,307 $ 1 ,318 $ 1 ,355 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,981 Health Insurance $ 2 ,351 $ 2 ,351 $ 2 ,969 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 7,672 Workers Compensation $ 270 $ 400 $ 280 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 950 Unemployment $ - $ - $ 290 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 290 Retirement Contribution $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Telephone $ 1 ,541 $ 1 ,286 $ 225 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,052 Utilities $ - $ 540 $ 75 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 616 Property Appraiser $ - $ - $ 2 ,391 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2,391 Insurance- Property $ 303 $ 303 $ 303 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 909 Repairs $ 2 ,676 $ 10,116 $ 883 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 13,676 Fuel $ 1 ,350 $ 889 $ 1 ,409 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,648 Park Maintenance $ 489 $ 2 ,458 $ 3 ,966 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 6,913 Sidewalk Repair $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Chemicals $ - $ 564 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 564 Contingencies $ 250 $ 5 ,000 $ 3 ,152 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 8,402 Refuse $ 3 ,356 $ 615 $ 1 ,174 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 5,144 Office Supplies $ - $ 945 $ 467 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,411 Uniforms $ 184 $ (201) $ 229 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 211 Fire Alarm System $ 270 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 270 Rain Bird Pump System $ 2 ,298 $ 2 ,298 $ 2 ,298 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 6,895 Park Materials $ - $ 262 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 262 Bay Hill Flow Way Maintenance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Subtotal Grounds Maintenance Expenditures $ 3 3,915 $ 106,366 $ 3 9,363 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 179,644 Total Operations & Maintenance $ 7 1,783 $ 139,632 $ 8 0,605 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 292,020 Total Expenditures $ 8 9,095 $ 154,502 $ 9 5,350 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 338,948 Excess (Deficiency) of Revenues over Expenditures $ (84,405) $ 246,742 $ 746,263 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9 08,599 Other Financing Sources/Uses: Transfer In/(Out) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Total Other Financing Sources/Uses $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Net Change in Fund Balance $ ( 84,405) $ 2 46,742 $ 7 46,263 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 908,599 Viera East Community Development District Month to Month- Golf Course & Restaurant Oct Nov Dec Jan Feb March April May June July Aug Sept Total Number of Rounds Paid Rounds 2,855 3,890 3,860 10,605 Member Rounds 226 301 314 8 41 Comp Rounds 116 112 144 3 72 Revenue per Round Paid Rounds $38 $43 $45 $0 $0 $0 $0 $0 $0 $0 $0 $0 $42 Revenues: Greens Fees $ 108,644 $ 165,383 $ 174,680 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 448,707 Gift Cards- Sales $ 93 $ 998 $ 1 ,133 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,223 Gift Cards- Usage $ ( 349) $ 339 $ 5 ,147 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 5 ,137 Season Advance/Trail Fees $ 9 ,215 $ 7 ,123 $ 6 ,951 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 23,289 Loyalty Program $ 4 ,624 $ 2 ,725 $ 1 ,744 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9 ,093 Driving Range $ 5 ,417 $ 8 ,194 $ 7 ,812 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 21,423 Golf Lessons $ 1 ,050 $ 1 ,710 $ 1 ,690 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4 ,450 Merchandise Sales $ 8 ,217 $ 11,776 $ 13,069 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 33,062 Assessments - Recreation Operating $ 1 ,520 $ 1 ,520 $ 1 ,520 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4 ,560 Food Sales $ 33,898 $ 36,477 $ 38,035 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 108,410 Snack Sales $ 587 $ 805 $ 557 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,949 Beverage Sales $ 3 ,482 $ 3 ,468 $ 2 ,387 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9 ,337 Beer Sales $ 13,966 $ 16,776 $ 18,952 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 49,694 Wine Sales $ 1 ,411 $ 1 ,858 $ 1 ,365 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4 ,634 Liquor Sales $ 14,033 $ 15,884 $ 16,514 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 46,431 Miscellaneous Income $ 7 ,080 $ ( 399) $ 1 ,683 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 8 ,364 Total Revenues $ 2 12,887 $ 2 74,636 $ 2 93,239 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 7 80,762 Expenditures: General Expenditures: Other Contractual Services $ 1 ,999 $ 2 ,773 $ 483 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 5 ,255 Telephone $ 354 $ 366 $ 2 ,172 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,891 Utilities $ 332 $ 421 $ 379 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,132 Repairs & Maintenance $ 275 $ 5 ,952 $ 332 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 6 ,559 Bank Charges $ 4 ,276 $ 3 ,632 $ 5 ,760 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 13,667 Office Supplies $ 591 $ 338 $ 1 ,010 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,939 Operating Supplies $ 464 $ 619 $ 645 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,728 Dues, Licenses & Subscriptions $ 849 $ 649 $ 1 ,008 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,506 Drug Testing- All departments $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Training, Education & Employee Relations $ 1 ,314 $ 99 $ 52 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,465 Contractual Security $ 59 $ 1 ,053 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,111 IT Services $ 955 $ 869 $ 457 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,281 Subtotal General Expenditures $ 1 1,468 $ 1 6,770 $ 1 2,297 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 40,535 Viera East Community Development District Month to Month- Golf Course & Restaurant Oct Nov Dec Jan Feb March April May June July Aug Sept Total Administrative Expenditures: Legal Fees - $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Arbitrage $ 50 $ 50 $ 50 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 150 Dissemination $ 88 $ 88 $ 88 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 263 Engineering $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Trustee Fees $ 341 $ 341 $ 341 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,022 Annual Audit $ 423 $ 423 $ 423 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,270 Golf Course Administrative Services $ 4 ,690 $ 4 ,690 $ 4 ,690 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 14,070 Insurance $ 13,046 $ 13,046 $ 13,111 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 39,204 Property Taxes $ 786 $ 786 $ 786 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,357 Subtotal Administrative Expenditures $ 1 9,424 $ 1 9,424 $ 1 9,489 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 58,337 Total General & Administrative $ 3 0,892 $ 3 6,194 $ 3 1,785 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 98,872 Operations & Maintenance Golf Operations Expenditures Salaries $ 26,578 $ 29,704 $ 29,389 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 85,670 Administrative Fee $ 1 ,211 $ 1 ,192 $ 1 ,214 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3 ,617 FICA Expense $ 2 ,033 $ 2 ,272 $ 2 ,248 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 6 ,554 Health Insurance $ 811 $ 811 $ (26) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,595 Workers Compensation $ 419 $ 656 $ 464 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,540 Unemployment $ 295 $ 442 $ 644 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,381 Golf Printing $ - $ 682 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 682 Utilities $ 1 ,383 $ 1 ,402 $ 885 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3 ,670 Repairs $ - $ 77 $ 243 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 321 Pest Control $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Supplies $ - $ 1 ,812 $ 107 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,919 Uniforms $ 727 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 727 Training, Education & Employee Relations $ 710 $ 398 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,108 Cart Lease $ 11,404 $ 11,653 $ 11,474 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 34,530 Cart Maintenance $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Driving Range $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Subtotal Operating Expenditures $ 4 5,571 $ 5 1,102 $ 4 6,642 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 43,315 Merchandise Sales Cost of Goods Sold $ 6 ,506 $ 6 ,800 $ 5 ,651 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 18,957 Subtotal Merchandise Sales $ 6,506 $ 6,800 $ 5,651 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 18,957 Viera East Community Development District Month to Month- Golf Course & Restaurant Oct Nov Dec Jan Feb March April May June July Aug Sept Total Golf Course Maintenance Expenditures Salaries 38,557 $ $ 37,852 $ 39,256 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 115,665 Administrative Fees $ 430 $ 415 $ 430 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,275 FICA Expense $ 2 ,950 $ 2 ,896 $ 3 ,003 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 8 ,848 Employee Insurance $ 2 ,938 $ 2 ,963 $ ( 352) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 5 ,549 Workers Compensation $ 608 $ 843 $ 7 ,786 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9 ,236 Unemployment $ 80 $ 74 $ 683 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 837 Utilities/Water $ 2 ,254 $ 2 ,258 $ 2 ,496 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 7 ,008 Repairs $ 2 ,800 $ 1 ,708 $ 2 ,868 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 7 ,376 Restaurant Repairs $ - $ - $ 780 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 780 Fuel & Oil $ 2 ,741 $ 1 ,805 $ 3 ,095 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 7 ,641 Pest Control $ 371 $ 371 $ 368 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,110 Irrigation/Drainage $ 1 ,975 $ 712 $ 172 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,859 Sand and Topsoil $ 1 ,245 $ - $ 1 ,142 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,387 Flower/Mulch $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Fertilizer $ 2 ,768 $ 7 ,989 $ 7 ,705 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 18,462 Seed/Sod $ - $ 272 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 272 Trash Removal $ 226 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 226 Contingency $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - First Aid $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Operating Supplies $ 294 $ 771 $ 1 ,217 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,282 Training $ - $ 196 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 196 Janitorial Supplies $ 37 $ - $ 175 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 213 Janitorial Services $ 765 $ 768 $ 1 ,095 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,628 Soil & Water Testing $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Uniforms $ 683 $ 1 ,292 $ 438 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,413 Equipment Rental $ 48 $ 47 $ 2 ,500 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,595 Equipment Lease $ 16,948 $ 19,171 $ 17,749 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 53,868 Subtotal Golf Course Maintenance Expenditures $ 7 8,718 $ 8 2,401 $ 9 2,607 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 53,726 Total Operations & Maintenance $ 1 30,794 $ 1 40,303 $ 1 44,900 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4 15,997 Restaurant Expenditures Restaurant Expenditures Restaurant Manager Contract $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Salaries $ 29,058 $ 31,565 $ 31,244 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 91,867 Administrative Fee $ 731 $ 757 $ 765 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,254 FICA Expense $ 3 ,070 $ 3 ,422 $ 3 ,409 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9 ,901 Health Insurance $ 1 ,529 $ 1 ,997 $ 1 ,824 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 5 ,350 Workers Compensation $ 450 $ 253 $ 492 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,196 Unemployment $ 230 $ 260 $ 803 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,293 Telephone $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Utilities $ 827 $ 820 $ 204 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,851 Pest Control $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Merchant Fees $ 2 ,153 $ 2 ,338 $ 2 ,431 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 6 ,923 Equipment Lease $ 143 $ 143 $ 143 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 428 Kitchen Equipment/Supplies $ 1 ,580 $ 1 ,454 $ 1 ,333 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4 ,367 Paper & Plastic Supplies $ 1 ,385 $ 842 $ 1 ,117 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3 ,343 Operating Supplies $ 194 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 194 Delivery/Gas $ 476 $ 320 $ 451 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,248 Dues & License $ 569 $ 871 $ 871 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,310 Subtotal Restaurant Expenditures $ 4 2,395 $ 4 5,042 $ 4 5,086 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 32,524 Viera East Community Development District Month to Month- Golf Course & Restaurant Oct Nov Dec Jan Feb March April May June July Aug Sept Total Cost of Goods Sold Food Cost 15,832 $ $ 23,624 $ 16,964 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 56,421 Snack Cost $ 271 $ 333 $ 903 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 ,506 Beverage Cost $ 3 ,808 $ 2 ,080 $ 2 ,452 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 8 ,340 Beer Cost $ 7 ,345 $ 6 ,215 $ 7 ,523 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 21,083 Wine Cost $ 440 $ 603 $ 966 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 ,009 Liquor Cost $ 4 ,739 $ 5 ,982 $ 6 ,935 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 17,656 Subtotal Cost of Goods Sold $ 3 2,435 $ 3 8,836 $ 3 5,743 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1 07,015 Total Restaurant Expenditures $ 7 4,830 $ 8 3,879 $ 8 0,829 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 39,538 Total Expenditures $ 236,517 $ 260,376 $ 257,514 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 7 54,407 Excess (Deficiency) of Revenues over Expenditures $ (23,630) $ 14,261 $ 35,724 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 26,355 Other Financing Sources/Uses: Assessments -Recreation Debt Service $ 46,688 $ 46,688 $ 46,688 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 140,063 Interest Income $ 1 ,226 $ 1 ,279 $ 1 ,112 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3 ,617 Transfer In/(Out)- Capital Reserve $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - Interest Expense $ (4,438) $ (4,438) $ (4,438) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (13,313) Principal Expense $ (43,333) $ (43,333) $ (43,333) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ (130,000) Total Other Financing Sources/Uses $ 142 $ 196 $ 29 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 367 Net Change in Fund Balance $ ( 23,488) $ 1 4,457 $ 3 5,753 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 26,722 Cost of Goods Sold as a % of Sales: Food Cost 46.7% 64.8% 44.6% Snack Cost 46.1% 41.4% 162.1% Beverage Cost 109.4% 60.0% 102.7% Beer Cost 52.6% 37.0% 39.7% Wine Cost 31.2% 32.4% 70.8% Liquor Cost 33.8% 37.7% 42.0% 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 $ $ 1 1,776 $ 1 3,069 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 33,062 Total Revenues $ 8,217 $ 11,776 $ 13,069 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 33,062 Expenditures: Cost of Goods Sold $ 6 ,506 $ 6,800 $ 5,651 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 18,957 Total Expenditures $ 6,506 $ 6,800 $ 5,651 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 18,957 Operating Income/ (Loss) $ 1 ,711 $ 4,977 $ 7,418 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 14,106 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 $ 2,600 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 7,800 Entertainment $ 4,675 $ 200 $ 4,735 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9,610 Ads $ 764 $ 1,650 $ 2,027 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,440 Supplies $ 2,411 $ 179 $ 1,275 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,865 Total Marketing Expense $ 1 0,450 $ 4,629 $ 10,637 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2 5,715 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 $283,558 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 $237,466 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 & Restaurant Prior Month/Year Comparison Actuals 12/31/23 Actuals 12/31/24 Year to Date 12/31/23 Year to Date 12/31/24 Variance Variance Revenues: Greens Fees 151,691 $ Gift Cards - Sales $ 7,071 Gift Cards - Usage $ ( 415) Season Advance/Trail Fees $ 12,058 Associate Memberships $ 1,060 Driving Range $ 6,785 Golf Lessons $ 600 Merchandise Sales $ 12,471 Special Assessments - Operations $ 1,520 Food Sales $ 35,142 Snack Sales $ 569 Beverage Sales $ 4,058 Beer Sales $ 8,850 Wine Sales $ 433 Liquor Sales $ 11,600 Miscellaneous Income $ ( 862) $ 174,680 $ 1,133 $ 5,147 $ 6,951 $ 1,744 $ 7,812 $ 1,690 $ 13,069 $ 1,520 $ 38,035 $ 557 $ 2,387 $ 18,952 $ 1,365 $ 16,514 $ 1,683 $ 22,989 $ ( 5,938) $ 5,562 $ ( 5,107) $ 684 $ 1,027 $ 1,090 $ 598 $ - $ 2,893 $ (12) $ ( 1,671) $ 10,102 $ 932 $ 4,913 $ 2,545 $ 408,094 $ 7,594 $ (2,218) $ 38,903 $ 6,363 $ 18,643 $ 810 $ 31,619 $ 4,560 $ 92,317 $ 1,970 $ 12,483 $ 30,610 $ 1,302 $ 29,746 $ 558 $ 448,707 $ 2,223 $ 5,137 $ 23,289 $ 9,093 $ 21,423 $ 4,450 $ 33,062 $ 4,560 $ 108,410 $ 1,949 $ 9,337 $ 49,694 $ 4,634 $ 46,431 $ 8,364 $ 40,614 $ (5,371) $ 7,356 $ (15,614) $ 2,730 $ 2,780 $ 3,640 $ 1,443 $ - $ 16,093 $ (21) $ (3,146) $ 19,084 $ 3,332 $ 16,686 $ 7,806 Total Revenues $ 252,631 $ 293,239 $ 40,608 $ 683,352 $ 780,762 $ 97,410 Expenditures: General Expenditures $ 8,897 Administrative $ 18,722 Golf Operations $ 40,445 Merchandise Sales $ 12,389 Golf Course Maintenance $ 89,788 Restaurant Expenditures $ 37,778 Cost of Goods Sold $ 24,972 $ 12,297 $ 19,489 $ 46,642 $ 5,651 $ 92,607 $ 45,086 $ 35,743 $ 3,400 $ 767 $ 6,197 $ ( 6,737) $ 2,819 $ 7,308 $ 10,771 $ 24,839 $ 55,600 $ 117,804 $ 33,654 $ 273,447 $ 117,685 $ 68,967 $ 40,535 $ 58,337 $ 143,315 $ 18,957 $ 253,726 $ 132,524 $ 107,015 $ 15,696 $ 2,737 $ 25,511 $ (14,697) $ (19,721) $ 14,839 $ 38,048 Total Expenditures $ 232,990 $ 257,514 $ 24,525 $ 691,994 $ 754,407 $ 62,412 Operating Income/(Loss) $ 19,641 $ 35,724 $ 16,083 $ (8,642) $ 26,355 $ 34,998 Viera East CDD COMMUNITY DEVELOPMENT DISTRICT Special Assessment Receipts Fiscal Year 2025 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 11/14/24 2025-01 $38,338.72 ($1,886.23) ($729.05) $0.00 $35,723.44 $18,851.97 $7,908.54 $8,962.93 $35,723.44 11/26/24 2025-02 $760,685.10 ($30,355.19) ($14,606.59) $0.00 $715,723.32 $377,701.53 $158,448.47 $179,573.32 $715,723.32 12/10/24 2025-03 $1,489,651.33 ($59,556.11) ($28,601.92) $0.00 $1,401,493.30 $739,596.09 $310,265.79 $351,631.42 $1,401,493.30 12/20/24 2025-04 $195,093.24 ($6,900.21) ($3,763.85) $0.00 $184,429.18 $97,326.98 $40,829.35 $46,272.85 $184,429.18 $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 $ 2,483,768.39 $ (98,697.74) $( 47,701.41) $ - $ 2,337,369.24 $ 1,233,476.57 $ 517,452.15 $ 586,440.52 $ 2,337,369.24 89% $275,707.93 Net Percent Collected Balance Remaining to Collect