Viera East CDD
Workshop Meeting

Tuesday
March 13, 2025
6:30 p.m.

Faith Viera Lutheran Church
5550 Faith Drive Viera, Florida

Roll Call

Discussion of Reserve Study

Discussion of Logo

District Manager’s Report

General Manager’s Report

Restaurant Report

Lifestyle/ Marketing Report

Supervisor’s Requests

Adjournment

Section II

				Golf Course																						Years 2024 to 2039	
				RESERVE EXPENDITURES									Explanatory Notes:													
												1)	3.3%	is the estimated Inflation Rate for estimating Future Replacement Costs.						
				Viera East								2)	FY2024	is Fiscal Year beginning October 1, 2024 and ending September 30, 2025.						
				Community Development District																								
					Rockledge, Florida																									
				Estimated	Life Analysis, 			Costs, $			Percentage																	
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	RUL = 0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	
				Clubhouse Exterior Building Elements																								
1.100	7	7	Each	Doors, Metal, Rest Rooms and Utility	2029	to 35	5	1,800.00	12,600	12,600	0.1%						14,821											
1.101	3	3	Each	Doors, Overhead	2034	to 25	10	3,200.00	9,600	9,600	0.1%											13,282						
1.102	7,450	7,450	Square Feet	Patio, Gemstone Coating, Interim Sealant Application (Incl. Restaurant and Rest Room Floors)	2026	4 to 6	2	4.00	29,800	29,800	1.5%			31,799						38,638						46,948		
1.103	7,450	7,450	Square Feet	Patio, Gemstone Coating (Incl. Restaurant and Rest Room Floors)	2044	20 to 25	20	22.00	163,900	163,900	1.9%																	
1.104	310	310	Linear Feet	Railings, Aluminium, Patio	2034	to 35	10	140.00	43,400	43,400	0.4%											60,047						
1.105	205	205	Squares	Roof Assemblies, Asphalt Shingles (Incl. Starter's Station)	2040	12 to 18	16	480.00	98,400	98,400	1.0%																	
1.106	9,600	9,600	Square Feet	Walls, Stucco, Paint Finishes and Capital Repairs (Incl. Starter's Station)	2027	5 to 7	3	2.00	19,200	19,200	0.8%			21	,164							26,565						
1.107

1.200	1,150

1	1,150

1	Square Feet

Allowance	Windows and Doors, Pro Shop and Restaurant

Clubhouse Interior Building Elements
Bar and Countertop, Restaurant (Incl. Patio Bar and Starter's Station)	2034

2038	to 40

15 to 20	10

14	110.00

12,500.00	126,500

12,500	126,500

12,500	1.1%

0.1%											175,022				

19,693		

1.201	2,000	2,000 Square Feet	Ceilings, Acoustical Tiles and Grid (Incl. Light Fixtures)	2028	to 30	4	8.50	17,000	17,000	0.1%		19,358		
1.202	780	780 Square Feet	Floor and Wall Coverings, Ceramic Tile, Kitchen	2032	to 30	8	12.00	9,360	9,360	0.1%					12,136			
1.203	170	170 Square Yards	Floor Coverings, Carpet, Pro Shop and Offices	2030	8 to 10	6	56.00	9,520	9,520	0.3%				11,567				
1.204	10	10 Each	Furnishings, Pro Shop, Display Fixtures	2035	to 15	11	750.00	7,500	7,500	0.2%							10,719	
1.205	78	39 Each	Furnishings, Restaurant, Chairs and Booths, Phased	2027	to 15	3 to 10	325.00	12,675	25,350	0.5%	13,972					17,537		
1.206	22	22 Each	Furnishings, Restaurant, Tables	2034	to 15	10	550.00	12,100	12,100	0.3%						16,741		
1.207	7	7 Each	Light Fixtures, Pendants and Chandeliers, Restaurant	2045	20 to 25	21	650.00	4,550	4,550	0.1%								
1.208	1	1 Each	Rest Room, Cart Barn	2029	20 to 25	5	4,500.00	4,500	4,500	0.1%			5,293					
1.209	2	2 Each	Rest Rooms, Main (Excl. Floor Coatings)	2040	to 20	16	24,000.00	48,000	48,000	0.5%								
1.210	1	1 Allowance	Sales Counter and Cabinetry, Pro Shop	2050	to 30	26	45,000.00	45,000	45,000	0.6%								
1.211	5	5 Each	Window Treatments, Restaurant	2030	8 to 10	6	950.00	4,750	4,750	0.2%				5,772				

Clubhouse Kitchen Equipment											
1.300	1	1	Each	Beverage Dispenser, Soda/Juice, 10 Valves	2026	4 to 6	2	6,200.00	6,200	6,200	0.4%	6,616	7,782	9,154	
1.301	1	1	Each	Dishwasher, Semi-Automatic, Ecolab	2040	to 20	16	7,500.00	7,500	7,500	0.1%				
1.302	1	1	Each	Exhaust Hood with Integrated Fire Suppression	2034	to 20	10	30,000.00	30,000	30,000	0.7%		41,507		
1.303	1	1	Each	Freezer, Freestanding with 2 Doors, True	2032	to 15	8	6,700.00	6,700	6,700	0.1%		8,687		
1.304	1	1	Each	Freezer, Undercounter with 2 Drawers, Dukers	2032	to 15	8	2,600.00	2,600	2,600	0.1%		3,371		
1.305	1	1	Each	Fryer, Double, Avantco	2030	to 12	6	9,200.00	9,200	9,200	0.3%	11,179		
1.306	1	1	Each	Fryer, Double, Royal	2030	to 12	6	9,200.00	9,200	9,200	0.3%	11,179		
1.307	1	1	Each	Ice Machine, Freestanding, Manitowoc	2032	to 15	8	4,500.00	4,500	4,500	0.1%		5,835		
1.308	1	1	Each	Ice Machine, Undercounter	2031	to 15	7	3,200.00	3,200	3,200	0.1%		4,017		
1.309	1	1	Each	Kegerator, 4 Taps, Avantco, Patio Bar	2030	10 to 15	6	3,100.00	3,100	3,100	0.1%	3,767			
1.310	1	1	Each	Kegerator, 8 Taps, Avantco, Restaurant Bar	2035	to 15	11	3,800.00	3,800	3,800	0.1%		5,431		
1.311	1	1	Each	Range, 6 Burners with Griddle and 2 Underlying Ovens, Propane, Vulcan 60SS	2040	to 20	16	9,000.00	9,000	9,000	0.1%				
1.312	2	2	Each	Refrigerated Prep Tables, Avantco	2035	to 15	11	2,800.00	5,600	5,600	0.1%		8,004		

				Golf Course																					Years 2040 to 2054	
				RESERVE EXPENDITURES																							
				Viera East																							
				Community Development District																							
					Rockledge, Florida																								
				Estimated	Life Analysis, 			Costs, $			Percentage																
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054	
				Clubhouse Exterior Building Elements																							
1.100	7	7	Each	Doors, Metal, Rest Rooms and Utility	2029	to 35	5	1,800.00	12,600	12,600	0.1%																
1.101	3	3	Each	Doors, Overhead	2034	to 25	10	3,200.00	9,600	9,600	0.1%																
1.102	7,450	7,450	Square Feet	Patio, Gemstone Coating, Interim Sealant Application (Incl. Restaurant and Rest Room Floors)	2026	4 to 6	2	4.00	29,800	29,800	1.5%					57,046						69,315					
1.103	7,450	7,450	Square Feet	Patio, Gemstone Coating (Incl. Restaurant and Rest Room Floors)	2044	20 to 25	20	22.00	163,900	163,900	1.9%					313,751											
1.104	310	310	Linear Feet	Railings, Aluminium, Patio	2034	to 35	10	140.00	43,400	43,400	0.4%																
1.105	205	205	Squares	Roof Assemblies, Asphalt Shingles (Incl. Starter's Station)	2040	12 to 18	16	480.00	98,400	98,400	1.0%	165,425															
1.106	9,600	9,600	Square Feet	Walls, Stucco, Paint Finishes and Capital Repairs (Incl. Starter's Station)	2027	5 to 7	3	2.00	19,200	19,200	0.8%		33,343							41,851							
1.107

1.200	1,150

1	1,150

1	Square Feet

Allowance	Windows and Doors, Pro Shop and Restaurant

Clubhouse Interior Building Elements
Bar and Countertop, Restaurant (Incl. Patio Bar and Starter's Station)	2034

2038	to 40

15 to 20	10

14	110.00

12,500.00	126,500

12,500	126,500

12,500	1.1%

0.1%																

1.201	2,000	2,000 Square Feet	Ceilings, Acoustical Tiles and Grid (Incl. Light Fixtures)	2028	to 30	4	8.50	17,000	17,000	0.1%		
1.202	780	780 Square Feet	Floor and Wall Coverings, Ceramic Tile, Kitchen	2032	to 30	8	12.00	9,360	9,360	0.1%		
1.203	170	170 Square Yards	Floor Coverings, Carpet, Pro Shop and Offices	2030	8 to 10	6	56.00	9,520	9,520	0.3%	16,005	22,143	
1.204	10	10 Each	Furnishings, Pro Shop, Display Fixtures	2035	to 15	11	750.00	7,500	7,500	0.2%					17,445	
1.205	78	39 Each	Furnishings, Restaurant, Chairs and Booths, Phased	2027	to 15	3 to 10	325.00	12,675	25,350	0.5%		22,012		27,628		
1.206	22	22 Each	Furnishings, Restaurant, Tables	2034	to 15	10	550.00	12,100	12,100	0.3%				26,375		
1.207	7	7 Each	Light Fixtures, Pendants and Chandeliers, Restaurant	2045	20 to 25	21	650.00	4,550	4,550	0.1%			8,997			
1.208	1	1 Each	Rest Room, Cart Barn	2029	20 to 25	5	4,500.00	4,500	4,500	0.1%					11,919	
1.209	2	2 Each	Rest Rooms, Main (Excl. Floor Coatings)	2040	to 20	16	24,000.00	48,000	48,000	0.5%	80,695					
1.210	1	1 Allowance	Sales Counter and Cabinetry, Pro Shop	2050	to 30	26	45,000.00	45,000	45,000	0.6%					104,670	
1.211	5	5 Each	Window Treatments, Restaurant	2030	8 to 10	6	950.00	4,750	4,750	0.2%	7,985				11,048	

Clubhouse Kitchen Equipment											
1.300	1	1	Each	Beverage Dispenser, Soda/Juice, 10 Valves	2026	4 to 6	2	6,200.00	6,200	6,200	0.4%	10,767	12,665	14,897	
1.301	1	1	Each	Dishwasher, Semi-Automatic, Ecolab	2040	to 20	16	7,500.00	7,500	7,500	0.1%	12,609			
1.302	1	1	Each	Exhaust Hood with Integrated Fire Suppression	2034	to 20	10	30,000.00	30,000	30,000	0.7%			79,457	
1.303	1	1	Each	Freezer, Freestanding with 2 Doors, True	2032	to 15	8	6,700.00	6,700	6,700	0.1%		14,138		
1.304	1	1	Each	Freezer, Undercounter with 2 Drawers, Dukers	2032	to 15	8	2,600.00	2,600	2,600	0.1%		5,486		
1.305	1	1	Each	Fryer, Double, Avantco	2030	to 12	6	9,200.00	9,200	9,200	0.3%	16,504		24,367	
1.306	1	1	Each	Fryer, Double, Royal	2030	to 12	6	9,200.00	9,200	9,200	0.3%	16,504		24,367	
1.307	1	1	Each	Ice Machine, Freestanding, Manitowoc	2032	to 15	8	4,500.00	4,500	4,500	0.1%		9,496		
1.308	1	1	Each	Ice Machine, Undercounter	2031	to 15	7	3,200.00	3,200	3,200	0.1%		6,537		
1.309	1	1	Each	Kegerator, 4 Taps, Avantco, Patio Bar	2030	10 to 15	6	3,100.00	3,100	3,100	0.1%	5,212	7,211		
1.310	1	1	Each	Kegerator, 8 Taps, Avantco, Restaurant Bar	2035	to 15	11	3,800.00	3,800	3,800	0.1%		8,839		
1.311	1	1	Each	Range, 6 Burners with Griddle and 2 Underlying Ovens, Propane, Vulcan 60SS	2040	to 20	16	9,000.00	9,000	9,000	0.1%	15,130			
1.312	2	2	Each	Refrigerated Prep Tables, Avantco	2035	to 15	11	2,800.00	5,600	5,600	0.1%		13,026		

				Golf Course																						Years 2024 to 2039	
				RESERVE EXPENDITURES									Explanatory Notes:													
												1)	3.3%	is the estimated Inflation Rate for estimating Future Replacement Costs.						
				Viera East								2)	FY2024	is Fiscal Year beginning October 1, 2024 and ending September 30, 2025.						
				Community Development District																								
					Rockledge, Florida																									
				Estimated	Life Analysis, 			Costs, $			Percentage																	
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	RUL = 0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	

1.313	1	1	Each	Refrigerator, Freestanding with 2 Doors, Procool	2034	to 15	10	1,800.00	1,800	1,800	0.0%	2,490	
1.314	1	1	Each	Refrigerator, Undercounter with 2 Doors, Avantco (Large)	2030	10 to 15	6	4,500.00	4,500	4,500	0.2%	5,468	
1.315	1	1	Each	Refrigerator, Undercounter with 2 Doors, Avantco (Small)	2029	10 to 15	5	2,800.00	2,800	2,800	0.1%	3,294	4,557	
1.316	1	1	Each	Refrigerator, Undercounter with 2 Drawers, Avantco	2030	10 to 15	6	2,900.00	2,900	2,900	0.1%	3,524	
1.317	1	1	Each	Refrigerator, Undercounter with 3 Doors, Avantco	2031	10 to 15	7	3,800.00	3,800	3,800	0.1%	4,770	
1.318	1	1	Each	Refrigerator, Undercounter with Top Access, Avantco	2030	10 to 15	6	2,800.00	2,800	2,800	0.1%	3,402	
1.319	2	2	Each	Walk In Coolers, Capital Repairs (Near-Term is Reduced Scope)	2025	to 15	1	8,000.00	16,000	16,000	0.3%	16,528	
1.320	1	1	Each	Walk In Cooler, Existing, Replacement	2034	to 45	10	60,000.00	60,000	60,000	0.5%	83,015	
1.321	1	1	Each	Walk In Cooler, Proposed Installation (2025 is Planned)	2025	to 45	1	55,000.00	55,000	55,000	0.4%	56,815	

Clubhouse Building Services Elements										
1.400	1	1	Each	Air Handling Unit, Pro Shop and Offices	2051	to 30	27	12,300.00	12,300	12,300	0.2%			
1.401	1	1	Each	Air Handling Unit, Restaurant	2053	to 30	29	20,800.00	20,800	20,800	0.3%			
1.402	1	1	Allowance	Computer Equipment, Point of Sale	2030	to 10	6	4,500.00	4,500	4,500	0.1%	5,468		
1.403	1	1	Allowance	Computer Equipment, Workstations, Pro Shop	2030	to 10	6	7,200.00	7,200	7,200	0.2%	8,749		
1.404	1	1	Each	Condensing Unit, Pro Shop and Office	2036	15 to 20	12	10,700.00	10,700	10,700	0.3%	15,797		
1.405	1	1	Each	Condensing Unit, Restaurant	2038	15 to 20	14	18,000.00	18,000	18,000	0.5%	28,358		
1.406	1	1	Each	Defibrillator	2032	10 to 15	8	3,800.00	3,800	3,800	0.1%	4,927		
1.407	1	1	Each	Ice Machine, Cart Barn, Manitowoc	2029	to 15	5	4,500.00	4,500	4,500	0.1%	5,293		
1.408	1	1	Allowance	Life Safety System	2035	to 15	11	14,000.00	14,000	14,000	0.3%	20,009		
1.409	1	1	Allowance	Security System	2030	10 to 15	6	20,000.00	20,000	20,000	0.4%	24,301		
1.410	1	1	Each	Water Heater, 75-MBH, Tankless	2029	to 10	5	4,200.00	4,200	4,200	0.1%	4,940	6,835	

Property Site Elements									
1.500	46	46 Each	Funishings, Outdoor Patio, Chairs and Barstools	2032	10 to 15	8	375.00	17,250	17,250	0.3%	22,366	
1.501	9	9 Each	Funishings, Outdoor Patio, Tables

Golf Course Elements	2032	10 to 15	8	600.00	5,400	5,400	0.1%	7,002	

1.600	1	1	Each	Ball Machine, Driving Range, Range Servant Ultima 8	2040	to 20	16	9,700.00	9,700	9,700	0.1%	
1.601	1	1	Each	Ball Washer, Easy Picker	2035	10 to 15	11	4,500.00	4,500	4,500	0.1%	6,432	
1.602	1,050	1,050	Linear Feet	Bulkheads, Timber, Capital Repairs	2034	15 to 20	10	60.00	63,000	63,000	0.5%	87,165	
1.603	1,050	1,050	Linear Feet	Bulkheads, Timber, Replacement	2049	to 30	25	375.00	393,750	393,750	5.5%	
1.604	72,000	72,000	Square Feet  Bunkers, Greenside, Rebuild, Near-Term (2025 is Planned)	2025	N/A	1	3.65	262,800	262,800	1.7%	271,472	
1.605	36,000	36,000	Square Feet  Bunkers, Greenside, Rebuild, Subsequent	2045	to 20	21	3.65	131,400	131,400	1.6%	
1.606	80,000	20,000	Square Feet  Bunkers, Fairway, Rebuild, Phased	2030	to 20	6 to 21	3.65	73,000	292,000	3.9%	88,700	104,334	
1.607	114,000	5,700	Square Feet  Concrete Cart Paths, Partial	2026	to 65	2 to 30+	12.00	68,400	1,368,000	4.2%	72,989	85,854	100,986	
1.608	87,600	87,600	Square Feet  Greens, Rebuild (Incl. Practice Green)	2030	to 30	6	7.50	657,000	657,000	4.9%	798,302	
1.609	6	6	Each	Irrigation System, Controllers	2037	to 15	13	10,000.00	60,000	60,000	1.5%	91,507	

				Golf Course																					Years 2040 to 2054	
				RESERVE EXPENDITURES																							
				Viera East																							
				Community Development District																							
					Rockledge, Florida																								
				Estimated	Life Analysis, 			Costs, $			Percentage																
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054	

1.313	1	1	Each	Refrigerator, Freestanding with 2 Doors, Procool	2034	to 15	10	1,800.00	1,800	1,800	0.0%	4,053	
1.314	1	1	Each	Refrigerator, Undercounter with 2 Doors, Avantco (Large)	2030	10 to 15	6	4,500.00	4,500	4,500	0.2%	8,073	11,919	
1.315	1	1	Each	Refrigerator, Undercounter with 2 Doors, Avantco (Small)	2029	10 to 15	5	2,800.00	2,800	2,800	0.1%	6,305	
1.316	1	1	Each	Refrigerator, Undercounter with 2 Drawers, Avantco	2030	10 to 15	6	2,900.00	2,900	2,900	0.1%	5,202	7,681	
1.317	1	1	Each	Refrigerator, Undercounter with 3 Doors, Avantco	2031	10 to 15	7	3,800.00	3,800	3,800	0.1%	7,514	
1.318	1	1	Each	Refrigerator, Undercounter with Top Access, Avantco	2030	10 to 15	6	2,800.00	2,800	2,800	0.1%	5,023	7,416	
1.319	2	2	Each	Walk In Coolers, Capital Repairs (Near-Term is Reduced Scope)	2025	to 15	1	8,000.00	16,000	16,000	0.3%  26,898	
1.320	1	1	Each	Walk In Cooler, Existing, Replacement	2034	to 45	10	60,000.00	60,000	60,000	0.5%	
1.321	1	1	Each	Walk In Cooler, Proposed Installation (2025 is Planned)	2025	to 45	1	55,000.00	55,000	55,000	0.4%	

Clubhouse Building Services Elements										
1.400	1	1	Each	Air Handling Unit, Pro Shop and Offices	2051	to 30	27	12,300.00	12,300	12,300	0.2%		29,554	
1.401	1	1	Each	Air Handling Unit, Restaurant	2053	to 30	29	20,800.00	20,800	20,800	0.3%		53,330	
1.402	1	1	Allowance	Computer Equipment, Point of Sale	2030	to 10	6	4,500.00	4,500	4,500	0.1%	7,565	10,467	
1.403	1	1	Allowance	Computer Equipment, Workstations, Pro Shop	2030	to 10	6	7,200.00	7,200	7,200	0.2%	12,104	16,747	
1.404	1	1	Each	Condensing Unit, Pro Shop and Office	2036	15 to 20	12	10,700.00	10,700	10,700	0.3%		25,709	
1.405	1	1	Each	Condensing Unit, Restaurant	2038	15 to 20	14	18,000.00	18,000	18,000	0.5%		46,151	
1.406	1	1	Each	Defibrillator	2032	10 to 15	8	3,800.00	3,800	3,800	0.1%	7,274		
1.407	1	1	Each	Ice Machine, Cart Barn, Manitowoc	2029	to 15	5	4,500.00	4,500	4,500	0.1%	8,614		
1.408	1	1	Allowance	Life Safety System	2035	to 15	11	14,000.00	14,000	14,000	0.3%		32,564	
1.409	1	1	Allowance	Security System	2030	10 to 15	6	20,000.00	20,000	20,000	0.4%	39,549		
1.410	1	1	Each	Water Heater, 75-MBH, Tankless	2029	to 10	5	4,200.00	4,200	4,200	0.1%	9,457		

Property Site Elements									
1.500	46	46 Each	Funishings, Outdoor Patio, Chairs and Barstools	2032	10 to 15	8	375.00	17,250	17,250	0.3%	33,021	
1.501	9	9 Each	Funishings, Outdoor Patio, Tables

Golf Course Elements	2032	10 to 15	8	600.00	5,400	5,400	0.1%	10,337	

1.600	1	1	Each	Ball Machine, Driving Range, Range Servant Ultima 8	2040	to 20	16	9,700.00	9,700	9,700	0.1%  16,307	
1.601	1	1	Each	Ball Washer, Easy Picker	2035	10 to 15	11	4,500.00	4,500	4,500	0.1%	10,467	
1.602	1,050	1,050	Linear Feet	Bulkheads, Timber, Capital Repairs	2034	15 to 20	10	60.00	63,000	63,000	0.5%	
1.603	1,050	1,050	Linear Feet	Bulkheads, Timber, Replacement	2049	to 30	25	375.00	393,750	393,750	5.5%	886,602	
1.604	72,000	72,000	Square Feet  Bunkers, Greenside, Rebuild, Near-Term (2025 is Planned)	2025	N/A	1	3.65	262,800	262,800	1.7%	
1.605	36,000	36,000	Square Feet  Bunkers, Greenside, Rebuild, Subsequent	2045	to 20	21	3.65	131,400	131,400	1.6%	259,838	
1.606	80,000	20,000	Square Feet  Bunkers, Fairway, Rebuild, Phased	2030	to 20	6 to 21	3.65	73,000	292,000	3.9% 122,724	144,354	169,797	
1.607	114,000	5,700	Square Feet  Concrete Cart Paths, Partial	2026	to 65	2 to 30+	12.00	68,400	1,368,000	4.2%	118,785	139,721	164,348	
1.608	87,600	87,600	Square Feet  Greens, Rebuild (Incl. Practice Green)	2030	to 30	6	7.50	657,000	657,000	4.9%	
1.609	6	6	Each	Irrigation System, Controllers	2037	to 15	13	10,000.00	60,000	60,000	1.5%	148,922	

				Golf Course																						Years 2024 to 2039	
				RESERVE EXPENDITURES									Explanatory Notes:													
												1)	3.3%	is the estimated Inflation Rate for estimating Future Replacement Costs.						
				Viera East								2)	FY2024	is Fiscal Year beginning October 1, 2024 and ending September 30, 2025.						
				Community Development District																								
					Rockledge, Florida																									
				Estimated	Life Analysis, 			Costs, $			Percentage																	
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	RUL = 0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	

1.610	1	1	Allowance	Irrigation System, Pipes, Heads and Valves, Interim Repairs and Leak Remediation	2037	to 15	13	125,000.00	125,000	125,000	3.1%	190,640	
1.611	1,960	1,960	Heads	Irrigation System, Pipes, Heads and Valves, Replacement, Phased	2052	to 30	28	1,150.00  2,254,000	2,254,000	34.6%	
1.612	1	1	Allowance	Irrigation System, Pump Station, Rebuild (Incl. Central Computer)	2033	to 15	9	102,000.00	102,000	102,000	2.2%	136,616	
1.613	1	1	Each	Range Cart, Toro Workman HDC (Incl. ProSweep)	2026	to 15	2	34,600.00	34,600	34,600	0.6%	36,921	
1.614	4	4	Each	Rest Room Buildings, Doors	2026	to 30	2	2,000.00	8,000	8,000	0.1%	8,537	
1.615	1,600	1,600	Square Feet  Rest Room Buildings, Paint Finishes, Exterior	2026	4 to 6	2	5.50	8,800	8,800	0.4%	9,390	11,410	13,864	
1.616	4	4	Each	Rest Room Buildings, Rest Rooms, Renovations	2026	to 25	2	4,500.00	18,000	18,000	0.4%	19,208	
1.617	8	8	Squares	Rest Room Buildings, Roofs, Asphalt Shingles	2026	12 to 18	2	680.00	5,440	5,440	0.1%	5,805	
1.618	140,000	140,000	Square Feet  Tees, Rebuild (Incl. Driving Range)	2030	to 30	6	3.25	455,000	455,000	3.4%	552,858	
1.619	18	18	Each	Yardage and Hole Markers, Stone	2029	25 to 35	5	1,800.00	32,400	32,400	0.2%	38,111	

				Maintenance Facility Elements											
3.100	4,600	4,600	Each	Asphalt Pavement, Patch and Seal Coat	2026	3 to 5	2	2.00	6,164	6,164	0.2%	6,578	8,810		
3.101	4,600	4,600	Square Yards	Asphalt Pavement, Mill and Overlay	2030	15 to 20	6	19.00	58,558	58,558	1.3%	71,152			
3.102	450	450	Square Feet	Carport, Irrigation Pump Station	2035	to 25	11	28.00	12,600	12,600	0.1%		18,008		
3.103	600	600	Square Feet	Carport, Vehicle and Equipment Storage	2043	to 25	19	28.00	11,256	11,256	0.1%				
3.104	7,100	475	Square Feet	Concrete Flatwork, Partial (Incl. Wash Station)	2026	to 65+	2 to 30+	13.00	4,137	61,841	0.3%	4,415	5,193	6,108	
3.105	1,050	1,050	Square Feet	Fences, Chain Link (Incl. Gates)	2030	to 25	6	32.00	22,512	22,512	0.2%	27,354			
3.106	1	1	Each	Fertilizer Building, Door, Overhead	2030	to 25	6	3,200.00	3,200	3,200	0.0%	3,888			
3.107	1	1	Each	Fertilizer Building, Door, Utility	2039	to 30	15	2,000.00	2,000	2,000	0.0%			3,255	
3.108	1	1	Each	Fertilizer Building, Exhaust Fan	2030	to 20	6	6,500.00	6,500	6,500	0.1%	7,898			
3.109	2,370	2,370	Square Feet	Fertilizer Building, Metal Frame, Roof and Siding, Paint Finishes and Repairs	2030	8 to 10	6	2.00	4,740	4,740	0.1%	5,759			
3.110	1,850	1,850	Square Feet	Fertilizer Building, Roof and Siding, Metal	2039	to 45	15	14.00	25,900	25,900	0.3%			42,151	
3.111	10	10	Each	Light Poles and Fixtures	2030	to 25	6	1,600.00	10,720	10,720	0.1%	13,026			
3.112	3	3	Each	Material Storage Bins	2035	to 40	11	4,500.00	13,500	13,500	0.1%		19,295		
3.114	2	2	Each	Tanks, Fuel Storage, 1,000-Gallon	2030	to 20	6	6,200.00	8,308	8,308	0.2%	10,095			
3.115	1	1	Each	Tanks, Oil Separation	2030	to 20	6	5,800.00	3,886	3,886	0.1%	4,722			

Maintenance Building Elements									
3.200	1	1	Each	Air Handling and Condensing Units, Split System	2036	10 to 15	12	7,500.00	5,025	5,025	0.1%	7,419	
3.201	8	8	Each	Doors, Overhead	2029	to 25	5	3,200.00	17,152	17,152	0.4%	20,175	
3.202	1	1	Each	Ice Machine, Manitowoc	2029	to 15	5	4,500.00	3,015	3,015	0.1%	3,546	
3.203	1,400	1,400	Square Feet	Interior Renovation, Complete	2028	to 30	4	60.00	56,280	56,280	0.4%	64,085	
3.204	1,400	1,400	Square Feet	Interior Renovation, Partial, Subsequent	2038	8 to 12	14	8.00	7,504	7,504	0.2%	11,822	
3.205	23,900	23,900	Square Feet	Metal Frame, Roof and Siding, Paint Finishes and Repairs	2028	8 to 10	4	2.00	32,026	32,026	0.7%	36,467	
3.206	18,600	18,600	Square Feet	Roof and Siding, Metal	2039	to 45	15	14.00	174,468	174,468	1.8%	283,936	
3.207	225	225	Square Feet	Windows and Doors	2039	to 40	15	110.00	16,583	16,583	0.2%	26,987	

				Golf Course																					Years 2040 to 2054	
				RESERVE EXPENDITURES																							
				Viera East																							
				Community Development District																							
					Rockledge, Florida																								
				Estimated	Life Analysis, 			Costs, $			Percentage																
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054	

1.610	1	1	Allowance	Irrigation System, Pipes, Heads and Valves, Interim Repairs and Leak Remediation	2037	to 15	13	125,000.00	125,000	125,000	3.1%	310,255	
1.611	1,960	1,960	Heads	Irrigation System, Pipes, Heads and Valves, Replacement, Phased	2052	to 30	28	1,150.00  2,254,000	2,254,000	34.6%	5,594,521	
1.612	1	1	Allowance	Irrigation System, Pump Station, Rebuild (Incl. Central Computer)	2033	to 15	9	102,000.00	102,000	102,000	2.2%	222,335	
1.613	1	1	Each	Range Cart, Toro Workman HDC (Incl. ProSweep)	2026	to 15	2	34,600.00	34,600	34,600	0.6%	60,087	
1.614	4	4	Each	Rest Room Buildings, Doors	2026	to 30	2	2,000.00	8,000	8,000	0.1%	
1.615	1,600	1,600	Square Feet  Rest Room Buildings, Paint Finishes, Exterior	2026	4 to 6	2	5.50	8,800	8,800	0.4%	16,846	20,469	
1.616	4	4	Each	Rest Room Buildings, Rest Rooms, Renovations	2026	to 25	2	4,500.00	18,000	18,000	0.4%	43,250	
1.617	8	8	Squares	Rest Room Buildings, Roofs, Asphalt Shingles	2026	12 to 18	2	680.00	5,440	5,440	0.1%	10,414	
1.618	140,000	140,000	Square Feet  Tees, Rebuild (Incl. Driving Range)	2030	to 30	6	3.25	455,000	455,000	3.4%	
1.619	18	18	Each	Yardage and Hole Markers, Stone	2029	25 to 35	5	1,800.00	32,400	32,400	0.2%	

				Maintenance Facility Elements											
3.100	4,600	4,600	Each	Asphalt Pavement, Patch and Seal Coat	2026	3 to 5	2	2.00	6,164	6,164	0.2%	10,363	12,189		
3.101	4,600	4,600	Square Yards	Asphalt Pavement, Mill and Overlay	2030	15 to 20	6	19.00	58,558	58,558	1.3%		136,205		
3.102	450	450	Square Feet	Carport, Irrigation Pump Station	2035	to 25	11	28.00	12,600	12,600	0.1%				
3.103	600	600	Square Feet	Carport, Vehicle and Equipment Storage	2043	to 25	19	28.00	11,256	11,256	0.1%	20,859			
3.104	7,100	475	Square Feet	Concrete Flatwork, Partial (Incl. Wash Station)	2026	to 65+	2 to 30+	13.00	4,137	61,841	0.3%	7,185	8,451	9,941	
3.105	1,050	1,050	Square Feet	Fences, Chain Link (Incl. Gates)	2030	to 25	6	32.00	22,512	22,512	0.2%				
3.106	1	1	Each	Fertilizer Building, Door, Overhead	2030	to 25	6	3,200.00	3,200	3,200	0.0%				
3.107	1	1	Each	Fertilizer Building, Door, Utility	2039	to 30	15	2,000.00	2,000	2,000	0.0%				
3.108	1	1	Each	Fertilizer Building, Exhaust Fan	2030	to 20	6	6,500.00	6,500	6,500	0.1%		15,119		
3.109	2,370	2,370	Square Feet	Fertilizer Building, Metal Frame, Roof and Siding, Paint Finishes and Repairs	2030	8 to 10	6	2.00	4,740	4,740	0.1%		11,025		
3.110	1,850	1,850	Square Feet	Fertilizer Building, Roof and Siding, Metal	2039	to 45	15	14.00	25,900	25,900	0.3%				
3.111	10	10	Each	Light Poles and Fixtures	2030	to 25	6	1,600.00	10,720	10,720	0.1%				
3.112	3	3	Each	Material Storage Bins	2035	to 40	11	4,500.00	13,500	13,500	0.1%				
3.114	2	2	Each	Tanks, Fuel Storage, 1,000-Gallon	2030	to 20	6	6,200.00	8,308	8,308	0.2%		19,324		
3.115	1	1	Each	Tanks, Oil Separation	2030	to 20	6	5,800.00	3,886	3,886	0.1%		9,039		

Maintenance Building Elements									
3.200	1	1	Each	Air Handling and Condensing Units, Split System	2036	10 to 15	12	7,500.00	5,025	5,025	0.1%	12,074	
3.201	8	8	Each	Doors, Overhead	2029	to 25	5	3,200.00	17,152	17,152	0.4%	45,428	
3.202	1	1	Each	Ice Machine, Manitowoc	2029	to 15	5	4,500.00	3,015	3,015	0.1%	5,772	
3.203	1,400	1,400	Square Feet	Interior Renovation, Complete	2028	to 30	4	60.00	56,280	56,280	0.4%		
3.204	1,400	1,400	Square Feet	Interior Renovation, Partial, Subsequent	2038	8 to 12	14	8.00	7,504	7,504	0.2%	16,357	
3.205	23,900	23,900	Square Feet	Metal Frame, Roof and Siding, Paint Finishes and Repairs	2028	8 to 10	4	2.00	32,026	32,026	0.7%	69,809	
3.206	18,600	18,600	Square Feet	Roof and Siding, Metal	2039	to 45	15	14.00	174,468	174,468	1.8%		
3.207	225	225	Square Feet	Windows and Doors	2039	to 40	15	110.00	16,583	16,583	0.2%		

				Golf Course																						Years 2024 to 2039	
				RESERVE EXPENDITURES									Explanatory Notes:													
												1)	3.3%	is the estimated Inflation Rate for estimating Future Replacement Costs.						
				Viera East								2)	FY2024	is Fiscal Year beginning October 1, 2024 and ending September 30, 2025.						
				Community Development District																								
					Rockledge, Florida																									
				Estimated	Life Analysis, 			Costs, $			Percentage																	
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	RUL = 0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	

Maintenance Equipment (Golf Course and Shared)										
4.112	2	2	Each	Carts and Utility Vehicles, Toro Workman HDX	2026	to 15	2	28,800.00	57,600	57,600	1.0%	61,464		
4.118	1	1	Each	Loaders, Wheeled, Caterpillar (Shared)	2034	to 25	10	80,800.00	54,136	54,136	0.5%	74,901		
4.119	1	1	Each	Implements, Aerators, Multi Silt MS-4	2027	to 15	3	4,200.00	4,200	4,200	0.1%	4,630		
4.120	1	1	Each	Implements, Aerators, Toro Turf Aerator 686	2027	to 15	3	3,800.00	3,800	3,800	0.1%	4,189		
4.121	1	1	Each	Implements, Aerators, Toro ProCore 648	2032	to 20	8	22,700.00	22,700	22,700	0.5%	29,433		
4.122	1	1	Each	Implements, Chippers, Vermeer	2031	25 to 30	7	4,500.00	4,500	4,500	0.0%	5,648		
4.123	1	1	Allowance	Implements, Miscellaneous	2029	to 10	5	25,000.00	25,000	25,000	0.8%	29,406	40,686	
4.124	1	1	Each	Implements, Mowers and Rollers, Greens Roller (Incl. Trailer)	2032	8 to 12	8	14,000.00	14,000	14,000	0.3%	18,152		
4.125	1	1	Each	Implements, Mowers and Rollers, Toro Thatching Reel (Incl. Trailer)	2028	8 to 12	4	3,800.00	6,500	3,800	0.2%	4,327	5,610	
4.127	1	1	Each	Mowers, Self-Propelled, Billy Goat	2028	8 to 10	4	4,100.00	4,100	4,100	0.1%	4,669	6,459	
4.132	1	1	Each	Mowers, Self-Propelled, Kubota Zero Turn (Shared, Incl. Miscellaneous Attachments)	2031	8 to 10	7	19,800.00	13,266	13,266	0.4%	16,651		
4.138	2	1	Allowance	Parts and Components, Miscellaneous, Phased	2028	to 20	4 to 14	25,000.00	25,000	50,000	0.8%	28,467	39,386	
4.142	1	1	Each	Tractors, Kubota M6060D	2040	20 to 25	16	17,300.00	17,300	17,300	0.2%			
4.144	1	1	Each	Tractors, Kubota M660HD	2046	20 to 25	22	36,000.00	36,000	36,000	0.5%			
4.146	1	1	Each	Vehicle and Implement Maintenance Equipment, Reel Grinder, Bernhard Express Dual 4100	2029	to 20	5	52,000.00	52,000	52,000	1.1%	61,165		
4.147	1	1	Allowance	Vehicle and Implement Maintenance Equipment, Remaining	2029	to 20	5	4,300.00	4,300	4,300	0.1%	5,058		

1	Allowance	Reserve Study Update with Site Visit	
		Anticipated Expenditures, By Year ($16,170,037 over 30 years)	

2026	to 2	

2	8,200.00	6,150	

6,150	0.0%		6,150														
8,318,360	0	344,815	269,872	43,954	157,372	191,103	1,678,128	129,914	161,957	136,616	598,274	201,042	145,074	282,147	166,531	408,407	

				Golf Course																					Years 2040 to 2054	
				RESERVE EXPENDITURES																							
				Viera East																							
				Community Development District																							
					Rockledge, Florida																								
				Estimated	Life Analysis, 			Costs, $			Percentage																
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054	

Maintenance Equipment (Golf Course and Shared)										
4.112	2	2	Each	Carts and Utility Vehicles, Toro Workman HDX	2026	to 15	2	28,800.00	57,600	57,600	1.0%	100,029		
4.118	1	1	Each	Loaders, Wheeled, Caterpillar (Shared)	2034	to 25	10	80,800.00	54,136	54,136	0.5%			
4.119	1	1	Each	Implements, Aerators, Multi Silt MS-4	2027	to 15	3	4,200.00	4,200	4,200	0.1%	7,535		
4.120	1	1	Each	Implements, Aerators, Toro Turf Aerator 686	2027	to 15	3	3,800.00	3,800	3,800	0.1%	6,817		
4.121	1	1	Each	Implements, Aerators, Toro ProCore 648	2032	to 20	8	22,700.00	22,700	22,700	0.5%		56,342	
4.122	1	1	Each	Implements, Chippers, Vermeer	2031	25 to 30	7	4,500.00	4,500	4,500	0.0%			
4.123	1	1	Allowance	Implements, Miscellaneous	2029	to 10	5	25,000.00	25,000	25,000	0.8%	56,292		
4.124	1	1	Each	Implements, Mowers and Rollers, Greens Roller (Incl. Trailer)	2032	8 to 12	8	14,000.00	14,000	14,000	0.3%	26,800		
4.125	1	1	Each	Implements, Mowers and Rollers, Toro Thatching Reel (Incl. Trailer)	2028	8 to 12	4	3,800.00	6,500	3,800	0.2%	7,274	9,432	
4.127	1	1	Each	Mowers, Self-Propelled, Billy Goat	2028	8 to 10	4	4,100.00	4,100	4,100	0.1%	8,937		
4.132	1	1	Each	Mowers, Self-Propelled, Kubota Zero Turn (Shared, Incl. Miscellaneous Attachments)	2031	8 to 10	7	19,800.00	13,266	13,266	0.4%	23,038	31,875	
4.138	2	1	Allowance	Parts and Components, Miscellaneous, Phased	2028	to 20	4 to 14	25,000.00	25,000	50,000	0.8%	54,494		
4.142	1	1	Each	Tractors, Kubota M6060D	2040	20 to 25	16	17,300.00	17,300	17,300	0.2%	29,084		
4.144	1	1	Each	Tractors, Kubota M660HD	2046	20 to 25	22	36,000.00	36,000	36,000	0.5%	73,538		
4.146	1	1	Each	Vehicle and Implement Maintenance Equipment, Reel Grinder, Bernhard Express Dual 4100	2029	to 20	5	52,000.00	52,000	52,000	1.1%	117,088		
4.147	1	1	Allowance	Vehicle and Implement Maintenance Equipment, Remaining	2029	to 20	5	4,300.00	4,300	4,300	0.1%	9,682		

1	Allowance	Reserve Study Update with Site Visit	
		Anticipated Expenditures, By Year ($16,170,037 over 30 years)	

2026	to 2	

2	8,200.00	6,150	

6,150	0.0%															
8,318,360	528,105	375,246	65,658	20,859	497,149	472,442	240,912	29,120	467,786	1,089,479	704,920	331,647	6,119,473	99,481	212,552	

Reserve Advisors, LLC	Page 1 of 1

RESERVE FUNDING PLAN
Golf Course
CASH FLOW ANALYSIS
Viera East
Community Development District	Individual Reserve Budgets & Cash Flows for the Next 30 Years
Rockledge, Florida	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	
Reserves at Beginning of Year	(Note 1)	N/A	982,675	747,428	825,806	1,146,702	1,373,371	1,584,177	303,951	569,140	822,550	1,122,478	976,524	1,243,490	1,589,889	1,822,572	2,195,115	
Total Recommended Reserve Contributions	(Note 2)	N/A	84,000	325,000	335,700	346,800	358,200	370,000	382,200	394,800	407,800	421,300	435,200	449,600	464,400	479,700	495,500	
Estimated Interest Earned, During Year	(Note 3)	N/A	25,568	23,250	29,150	37,242	43,708	27,903	12,903	20,567	28,744	31,020	32,808	41,873	50,430	59,375	67,160	
Anticipated Expenditures, By Year	N/A	(344,815)	(269,872)	(43,954)	(157,372)	(191,103) (1,678,128)	(129,914)	(161,957)	(136,616)	(598,274)	(201,042)	(145,074)	(282,147)	(166,531)	(408,407)
----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- -------------------
Anticipated Reserves at Year End	$982,675	$747,428	$825,806  $1,146,702  $1,373,371  $1,584,177	$303,951	$569,140	$822,550  $1,122,478	$976,524  $1,243,490  $1,589,889  $1,822,572  $2,195,115	$2,349,368
(NOTE 5)
Predicted Reserves based on 2025 funding level of:	$84,000	982,675	747,428	581,191	639,273	583,978	492,789	(1,110,468) (1,190,385)

(continued)	Individual Reserve Budgets & Cash Flows for the Next 30 Years, Continued
2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054
Reserves at Beginning of Year	2,349,368	2,403,402	2,631,360	3,198,152	3,845,690	4,048,097	4,301,144	4,816,983	5,584,073	5,950,448	5,719,024	5,893,924	6,476,693	1,226,765	1,954,903	
Total Recommended Reserve Contributions	511,900	528,800	546,300	564,300	582,900	602,100	622,000	642,500	663,700	685,600	708,200	731,600	755,700	780,600	806,400	
Estimated Interest Earned, During Year	70,238	74,405	86,150	104,096	116,657	123,388	134,751	153,710	170,461	172,455	171,620	182,817	113,844	47,020	67,555	
Anticipated Expenditures, By Year	(528,105)	(375,246)	(65,658)	(20,859)	(497,149)	(472,442)	(240,912)	(29,120)	(467,786) (1,089,479)	(704,920)	(331,647) (6,119,473)	(99,481)	(212,552)	
----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- -------------------
Anticipated Reserves at Year End	$2,403,402  $2,631,360  $3,198,152  $3,845,690  $4,048,097  $4,301,144  $4,816,983  $5,584,073  $5,950,448  $5,719,024  $5,893,924  $6,476,693  $1,226,765  $1,954,903	$2,616,306
(NOTE 5)	(NOTE 4)

Explanatory Notes:	
Year 2024 ending reserves are projected by Management and the Board as of September 30, 2024; FY2024 starts October 1, 2024 and ends September 30, 2025.	
2026 is the first year of recommended contributions.	
3.0%	is the estimated annual rate of return on invested reserves	
Accumulated year 2054 ending reserves consider the need to fund for rebuilding of the greens and tee areas shortly after 2054, and the age, size, overall condition and complexity of the property.	
Threshold Funding Years (reserve balance at critical point).	

1)
2)
3)
4)
5)

				General Fund																						Years 2024 to 2039	
				RESERVE EXPENDITURES									Explanatory Notes:													
												1)	3.3%	is the estimated Inflation Rate for estimating Future Replacement Costs.						
				Viera East								2)	FY2024	is Fiscal Year beginning October 1, 2024 and ending September 30, 2025.						
				Community Development District																								
					Rockledge, Florida																									
				Estimated	Life Analysis, 			Costs, $			Percentage																	
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	RUL = 0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	
				Clubhouse Elements																								
2.100	2	2	Each	Computer Equipment, Workstations, Accounting	2027	to 5	3	2,400.00	4,800	4,800	0.6%				5,291					6,224					7,321			
2.101

2.200	1

1	1

1	Allowance

Each	Furnishings, Offices

Pond Elements
Pond, Aerator, Woodside Park	2027

2037	to 20

10 to 15	3

13	9,500.00

32,000.00	9,500

32,000	9,500

32,000	0.4%

1.6%			1	0,472										

48,804			

2.201	40	40 Each	Drainage Control Structures, Inspections and Capital Repairs	2029	to 5	5	850.00	34,000	34,000	4.5%	39,993	47,042	55,333	
2.202	175,000	1,855 Linear Feet	Erosion Control, Partial	2025	Annual	1 to 30+	30.00	55,650	5,250,000	34.7%	57,486	59,384	61,343	63,367	65,459	67,619	69,850	72,155	74,536	76,996	79,537	82,162	84,873	87,674	90,567	
2.203	110	110 Each	Outflow Pipes, Mitered End Sections, Capital Repairs	2029	to 5	5	275.00	30,250	30,250	4.0%	35,582	41,853	49,230	
2.204	1,635,000	8,175	Square Yards	Sediment Removal, Partial

Property Site Elements	2029	to 20	5 to 30+	17.00	138,975	27,795,000	5.8%	163,470			
2.300	13,400	13,400	Square Yards	Asphalt Pavement, Patch and Seal Coat (Adjusted Scope When in Coordination with Paving)	2028	3 to 5	4	2.00	26,800	26,800	3.4%	26,076	35,895	42,222	
2.301	11,450	11,450	Square Yards	Asphalt Pavement, Mill and Overlay, Clubhouse Parking Area (Incl. Access Drive)	2043	15 to 20	19	19.00	217,550	217,550	4.9%				
2.302	1,950	1,950	Square Yards	Asphalt Pavement, Mill and Overlay, Woodside Park	2028	15 to 20	4	19.00	37,050	37,050	1.5%	42,188			
2.303	1,250	1,250	Square Feet	Bridges, Pedestrian, Recreation Lake, Paint Finishes and Capital Repairs	2028	6 to 8	4	18.00	22,500	22,500	1.9%	25,620		33,219	
2.304	1,250	1,250	Square Feet	Bridges, Pedestrian, Recreation Lake, Replacement	2036	20 to 25	12	78.00	97,500	97,500	1.7%			143,949	
2.305	5	5	Each	Catch Basins, Landscape, Clubhouse Parking Area, Inspections and Capital Repairs	2028	15 to 20	4	1,200.00	6,000	6,000	0.2%	6,832			
2.306	6,700	1,340	Linear Feet	Concrete Curbs and Gutters, Clubhouse Parking Area, Partial	2043	to 65	19 to 30+	48.00	64,320	321,600	1.4%				
2.307	750	300	Linear Feet	Concrete Curbs and Gutters, Woodside Park, Partial	2028	to 65	4 to 30+	48.00	14,400	36,000	0.6%	16,397			
2.308	27,600	1,380	Square Feet	Concrete Sidewalks, Clubhouse and Woodside Park, Partial	2026	to 65	2 to 30+	12.00	16,560	331,200	2.0%	17,671	20,786	24,449	
2.309	69,600	2,320	Square Feet	Concrete Sidewalks, Nature Trails, Partial	2026	to 65	2 to 30+	12.00	27,840	835,200	3.4%	29,708	34,944	41,103	
2.310	12	12	Each	Light Poles and Fixtures, Clubhouse Parking Area	2032	to 25	8	2,400.00	28,800	28,800	0.5%		37,342		

Woodside Park Elements											
2.400	200	200	Square Feet	Bridges, Pedestrian, Playground and Dog Park, Decking and Structure Repairs	2032	10 to 15	8	28.00	5,600	5,600	0.1%		7,261		
2.401	200	200	Square Feet	Bridges, Pedestrian, Playground and Dog Park, Replacement	2044	20 to 25	20	74.00	14,800	14,800	0.3%				
2.402	1	1	Allowance	Dog Park Features	2030	to 10	6	9,000.00	9,000	9,000	0.6%	10,936			
2.403	700	700	Linear Feet	Fences, Chain Link	2045	to 25	21	24.00	16,800	16,800	0.4%				
2.404	600	600	Linear Feet	Fences, Wood, Split Rail	2040	to 20	16	26.00	15,600	15,600	0.3%				
2.405	1	1	Each	Irrigation System, Pump	2042	to 20	18	16,000.00	16,000	16,000	0.3%				
2.407	1	1	Allowance	Playground Equipment	2040	15 to 20	16	30,000.00	30,000	30,000	0.6%				
2.408	2	2	Each	Rest Room Building, Doors	2026	to 30	2	2,000.00	4,000	4,000	0.1%	4,268			
2.409	1,000	1,000	Square Feet	Rest Room Building, Paint Finishes, Exterior	2026	4 to 6	2	5.50	5,500	5,500	0.5%	5,869	7,131	8,665	
2.410	2	2	Each	Rest Room Building, Rest Rooms, Renovations (Incl. Patio Ceiling)	2044	to 25	20	7,500.00	15,000	15,000	0.3%				
2.411	8	8	Squares	Rest Room Building, Roof, Asphalt Shingles	2026	12 to 18	2	780.00	6,240	6,240	0.2%	6,659			
2.412	1,200	1,200	Square Feet	Shade Structures, Canvas, Interim Replacement	2028	6 to 8	4	12.00	14,400	14,400	1.2%	16,397	21,260		
2.413	1,200	1,200	Square Feet	Shade Structures, Canvas and Frames, Total Replacement	2044	to 25	20	32.00	38,400	38,400	0.9%				
2.414	1	1	Allowance	Site Furniture	2032	10 to 15	8	27,000.00	27,000	27,000	1.0%		35,008		

				General Fund																					Years 2040 to 2054	
				RESERVE EXPENDITURES																							
				Viera East																							
				Community Development District																							
					Rockledge, Florida																								
				Estimated	Life Analysis, 			Costs, $			Percentage																
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054	
				Clubhouse Elements																							
2.100	2	2	Each	Computer Equipment, Workstations, Accounting	2027	to 5	3	2,400.00	4,800	4,800	0.6%			8,611					10,129					11,914			
2.101

2.200	1

1	1

1	Allowance

Each	Furnishings, Offices

Pond Elements
Pond, Aerator, Woodside Park	2027

2037	to 20

10 to 15	3

13	9,500.00

32,000.00	9,500

32,000	9,500

32,000	0.4%

1.6%								20,046					

79,425			

2.201	40	40 Each	Drainage Control Structures, Inspections and Capital Repairs	2029	to 5	5	850.00	34,000	34,000	4.5%	65,086	76,557	90,051	
2.202	175,000	1,855 Linear Feet	Erosion Control, Partial	2025	Annual	1 to 30+	30.00	55,650	5,250,000	34.7%	93,556	96,643	99,832  103,127  106,530	110,045  113,677  117,428  121,303  125,306	129,442  133,713  138,126  142,684  147,392	
2.203	110	110 Each	Outflow Pipes, Mitered End Sections, Capital Repairs	2029	to 5	5	275.00	30,250	30,250	4.0%	57,907	68,114	80,119	
2.204	1,635,000	8,175	Square Yards	Sediment Removal, Partial

Property Site Elements	2029	to 20	5 to 30+	17.00	138,975	27,795,000	5.8%		312,928		
2.300	13,400	13,400	Square Yards	Asphalt Pavement, Patch and Seal Coat (Adjusted Scope When in Coordination with Paving)	2028	3 to 5	4	2.00	26,800	26,800	3.4%	49,664	58,417	68,714	
2.301	11,450	11,450	Square Yards	Asphalt Pavement, Mill and Overlay, Clubhouse Parking Area (Incl. Access Drive)	2043	15 to 20	19	19.00	217,550	217,550	4.9%	403,149			
2.302	1,950	1,950	Square Yards	Asphalt Pavement, Mill and Overlay, Woodside Park	2028	15 to 20	4	19.00	37,050	37,050	1.5%		80,760		
2.303	1,250	1,250	Square Feet	Bridges, Pedestrian, Recreation Lake, Paint Finishes and Capital Repairs	2028	6 to 8	4	18.00	22,500	22,500	1.9%	43,071		55,846	
2.304	1,250	1,250	Square Feet	Bridges, Pedestrian, Recreation Lake, Replacement	2036	20 to 25	12	78.00	97,500	97,500	1.7%				
2.305	5	5	Each	Catch Basins, Landscape, Clubhouse Parking Area, Inspections and Capital Repairs	2028	15 to 20	4	1,200.00	6,000	6,000	0.2%		13,079		
2.306	6,700	1,340	Linear Feet	Concrete Curbs and Gutters, Clubhouse Parking Area, Partial	2043	to 65	19 to 30+	48.00	64,320	321,600	1.4%	119,193			
2.307	750	300	Linear Feet	Concrete Curbs and Gutters, Woodside Park, Partial	2028	to 65	4 to 30+	48.00	14,400	36,000	0.6%		31,388		
2.308	27,600	1,380	Square Feet	Concrete Sidewalks, Clubhouse and Woodside Park, Partial	2026	to 65	2 to 30+	12.00	16,560	331,200	2.0%	28,758	33,827	39,790	
2.309	69,600	2,320	Square Feet	Concrete Sidewalks, Nature Trails, Partial	2026	to 65	2 to 30+	12.00	27,840	835,200	3.4%	48,348	56,869	66,893	
2.310	12	12	Each	Light Poles and Fixtures, Clubhouse Parking Area	2032	to 25	8	2,400.00	28,800	28,800	0.5%				

Woodside Park Elements										
2.400	200	200	Square Feet	Bridges, Pedestrian, Playground and Dog Park, Decking and Structure Repairs	2032	10 to 15	8	28.00	5,600	5,600	0.1%			
2.401	200	200	Square Feet	Bridges, Pedestrian, Playground and Dog Park, Replacement	2044	20 to 25	20	74.00	14,800	14,800	0.3%	28,331		
2.402	1	1	Allowance	Dog Park Features	2030	to 10	6	9,000.00	9,000	9,000	0.6%	15,130	20,934	
2.403	700	700	Linear Feet	Fences, Chain Link	2045	to 25	21	24.00	16,800	16,800	0.4%	33,221		
2.404	600	600	Linear Feet	Fences, Wood, Split Rail	2040	to 20	16	26.00	15,600	15,600	0.3%	26,226		
2.405	1	1	Each	Irrigation System, Pump	2042	to 20	18	16,000.00	16,000	16,000	0.3%	28,703		
2.407	1	1	Allowance	Playground Equipment	2040	15 to 20	16	30,000.00	30,000	30,000	0.6%	50,434		
2.408	2	2	Each	Rest Room Building, Doors	2026	to 30	2	2,000.00	4,000	4,000	0.1%			
2.409	1,000	1,000	Square Feet	Rest Room Building, Paint Finishes, Exterior	2026	4 to 6	2	5.50	5,500	5,500	0.5%	10,529	12,793	
2.410	2	2	Each	Rest Room Building, Rest Rooms, Renovations (Incl. Patio Ceiling)	2044	to 25	20	7,500.00	15,000	15,000	0.3%	28,714		
2.411	8	8	Squares	Rest Room Building, Roof, Asphalt Shingles	2026	12 to 18	2	780.00	6,240	6,240	0.2%	11,945		
2.412	1,200	1,200	Square Feet	Shade Structures, Canvas, Interim Replacement	2028	6 to 8	4	12.00	14,400	14,400	1.2%	27,566	35,741	
2.413	1,200	1,200	Square Feet	Shade Structures, Canvas and Frames, Total Replacement	2044	to 25	20	32.00	38,400	38,400	0.9%	73,509		
2.414	1	1	Allowance	Site Furniture	2032	10 to 15	8	27,000.00	27,000	27,000	1.0%	51,686		

				General Fund																						Years 2024 to 2039	
				RESERVE EXPENDITURES									Explanatory Notes:													
												1)	3.3%	is the estimated Inflation Rate for estimating Future Replacement Costs.						
				Viera East								2)	FY2024	is Fiscal Year beginning October 1, 2024 and ending September 30, 2025.						
				Community Development District																								
					Rockledge, Florida																									
				Estimated	Life Analysis, 			Costs, $			Percentage																	
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	RUL = 0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	

				Maintenance Facility Elements											
3.100	4,600	4,600	Square Yards	Asphalt Pavement, Patch and Seal Coat	2026	3 to 5	2	2.00	3,036	3,036	0.2%	3,240	4,339		
3.101	4,600	4,600	Square Yards	Asphalt Pavement, Mill and Overlay	2030	15 to 20	6	19.00	28,842	28,842	1.2%	35,045			
3.103	600	600	Square Feet	Carport, Vehicle and Equipment Storage	2043	to 25	19	28.00	5,544	5,544	0.1%				
3.104	7,100	475	Square Feet	Concrete Flatwork, Partial (Incl. Wash Station)	2026	to 65+	2 to 30+	13.00	2,038	30,459	0.2%	2,174	2,558	3,009	
3.105	1,050	1,050	Square Feet	Fences, Chain Link (Incl. Gate)	2030	to 25	6	32.00	11,088	11,088	0.2%	13,473		
3.111	10	10	Each	Light Poles and Fixtures	2030	to 25	6	1,600.00	5,280	5,280	0.1%	6,416		
3.113	200	200	Square Feet	Storage Shed	2032	to 30	8	55.00	11,000	11,000	0.2%		14,262		
3.114	2	2	Each	Tanks, Fuel Storage, 1,000-Gallon	2030	to 20	6	6,200.00	4,092	4,092	0.2%	4,972		
3.115	1	1	Each	Tanks, Oil Separation	2030	to 20	6	5,800.00	1,914	1,914	0.1%	2,326		

Maintenance Building Elements									
3.200	1	1	Each	Air Handling and Condensing Units, Split System	2036	10 to 15	12	7,500.00	2,475	2,475	0.1%	3,654	
3.201	8	8	Each	Doors, Overhead	2029	to 25	5	3,200.00	8,448	8,448	0.4%	9,937	
3.202	1	1	Each	Ice Machine, Manitowoc	2029	to 15	5	4,500.00	1,485	1,485	0.1%	1,747	
3.203	1,400	1,400	Square Feet	Interior Renovation, Complete	2028	to 30	4	60.00	27,720	27,720	0.4%	31,564	
3.204	1,400	1,400	Square Feet	Interior Renovation, Partial, Subsequent	2038	8 to 12	14	8.00	3,696	3,696	0.2%	5,823	
3.205	23,900	23,900	Square Feet	Metal Frame, Paint Finishes and Repairs	2028	8 to 10	4	2.00	15,774	15,774	0.6%	17,962	
3.206	18,600	18,600	Square Feet	Roof and Siding, Metal	2039	to 45	15	14.00	85,932	85,932	1.7%	139,849	
3.207	225	225	Square Feet	Windows and Doors	2039	to 40	15	110.00	8,168	8,168	0.2%	13,292	

Maintenance Equipment (CDD and Shared)										
4.101	1	1	Each	Carts and Utility Vehicles, Cub Cadet	2032	to 15	8	6,800.00	6,800	6,800	0.3%	8,817		
4.103	1	1	Each	Carts and Utility Vehicles, Cushman Hauler 800X EFI	2034	10 to 15	10	9,500.00	9,500	9,500	0.4%	13,144		
4.109	1	1	Each	Carts and Utility Vehicles, Kawasaki	2030	to 15	6	11,500.00	11,500	11,500	0.4%	13,973		
4.110	1	1	Each	Carts and Utility Vehicles, Kubota RTV 520	2030	to 15	6	12,500.00	12,500	12,500	0.5%	15,188		
4.114	1	1	Each	Excavator, Volvo EC 25	2030	20 to 25	6	18,700.00	18,700	18,700	0.3%	22,722		
4.115	1	1	Each	Light Trucks, Ford F-150	2031	10 to 15	7	45,000.00	45,000	45,000	2.9%	56,483		
4.116	1	1	Each	Light Trucks, Ford F-250	2036	10 to 15	12	75,000.00	75,000	75,000	3.5%	110,730		
4.117	2	2	Each	Loaders, Tracked, Caterpillar	2034	20 to 25	10	60,000.00	120,000	120,000	2.0%	166,029		
4.118	1	1	Each	Loaders, Wheeled, Caterpillar (Shared)	2034	to 25	10	80,800.00	26,664	26,664	0.4%	36,892		
4.126	1	1	Each	Implements, Mulcher	2029	to 10	5	28,000.00	6,500	28,000	1.7%	32,935	45,568	
4.132	1	1	Each	Mowers, Self-Propelled, Kubota Zero Turn (Shared, Incl. Miscellaneous Attachments)	2031	8 to 10	7	19,800.00	6,534	6,534	0.4%	8,201		
4.140	1	1	Each	Tractors, Case 580 Super K	2027	to 35	3	19,500.00	19,500	19,500	0.3%	21,495		
4.141	1	1	Each	Tractors, Ford 5030	2027	to 35	3	6,000.00	6,000	6,000	0.1%	6,614		
4.143	1	1	Each	Tractors, Kubota M6060D	2040	20 to 25	16	17,300.00	17,300	17,300	0.4%			
4.145	3	3	Each	Trailers, Miscellaneous	2030	20 to 25	6	5,500.00	16,500	16,500	0.2%	20,049		

1	Allowance	Reserve Study Update with Site Visit	
		Anticipated Expenditures, By Year ($8,270,434 over 30 years)	

2026	to 2	

2	8,200.00	2,050	

2,050	0.0%		2,050														
36,019,591	0	57,486	131,022	105,215	246,403	349,122	212,718	192,821	188,200	110,432	381,956	83,876	463,534	140,997	144,384	393,840	

				General Fund																					Years 2040 to 2054	
				RESERVE EXPENDITURES																							
				Viera East																							
				Community Development District																							
					Rockledge, Florida																								
				Estimated	Life Analysis, 			Costs, $			Percentage																
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054	

				Maintenance Facility Elements											
3.100	4,600	4,600	Square Yards	Asphalt Pavement, Patch and Seal Coat	2026	3 to 5	2	2.00	3,036	3,036	0.2%	5,104	6,004		
3.101	4,600	4,600	Square Yards	Asphalt Pavement, Mill and Overlay	2030	15 to 20	6	19.00	28,842	28,842	1.2%		67,086		
3.103	600	600	Square Feet	Carport, Vehicle and Equipment Storage	2043	to 25	19	28.00	5,544	5,544	0.1%	10,274			
3.104	7,100	475	Square Feet	Concrete Flatwork, Partial (Incl. Wash Station)	2026	to 65+	2 to 30+	13.00	2,038	30,459	0.2%	3,539	4,163	4,896	
3.105	1,050	1,050	Square Feet	Fences, Chain Link (Incl. Gate)	2030	to 25	6	32.00	11,088	11,088	0.2%				
3.111	10	10	Each	Light Poles and Fixtures	2030	to 25	6	1,600.00	5,280	5,280	0.1%				
3.113	200	200	Square Feet	Storage Shed	2032	to 30	8	55.00	11,000	11,000	0.2%				
3.114	2	2	Each	Tanks, Fuel Storage, 1,000-Gallon	2030	to 20	6	6,200.00	4,092	4,092	0.2%		9,518		
3.115	1	1	Each	Tanks, Oil Separation	2030	to 20	6	5,800.00	1,914	1,914	0.1%		4,452		

Maintenance Building Elements									
3.200	1	1	Each	Air Handling and Condensing Units, Split System	2036	10 to 15	12	7,500.00	2,475	2,475	0.1%	5,947	
3.201	8	8	Each	Doors, Overhead	2029	to 25	5	3,200.00	8,448	8,448	0.4%	22,375	
3.202	1	1	Each	Ice Machine, Manitowoc	2029	to 15	5	4,500.00	1,485	1,485	0.1%	2,843	
3.203	1,400	1,400	Square Feet	Interior Renovation, Complete	2028	to 30	4	60.00	27,720	27,720	0.4%		
3.204	1,400	1,400	Square Feet	Interior Renovation, Partial, Subsequent	2038	8 to 12	14	8.00	3,696	3,696	0.2%	8,056	
3.205	23,900	23,900	Square Feet	Metal Frame, Paint Finishes and Repairs	2028	8 to 10	4	2.00	15,774	15,774	0.6%	34,383	
3.206	18,600	18,600	Square Feet	Roof and Siding, Metal	2039	to 45	15	14.00	85,932	85,932	1.7%		
3.207	225	225	Square Feet	Windows and Doors	2039	to 40	15	110.00	8,168	8,168	0.2%		

Maintenance Equipment (CDD and Shared)										
4.101	1	1	Each	Carts and Utility Vehicles, Cub Cadet	2032	to 15	8	6,800.00	6,800	6,800	0.3%	14,349		
4.103	1	1	Each	Carts and Utility Vehicles, Cushman Hauler 800X EFI	2034	10 to 15	10	9,500.00	9,500	9,500	0.4%	19,406		
4.109	1	1	Each	Carts and Utility Vehicles, Kawasaki	2030	to 15	6	11,500.00	11,500	11,500	0.4%	22,741		
4.110	1	1	Each	Carts and Utility Vehicles, Kubota RTV 520	2030	to 15	6	12,500.00	12,500	12,500	0.5%	24,718		
4.114	1	1	Each	Excavator, Volvo EC 25	2030	20 to 25	6	18,700.00	18,700	18,700	0.3%			
4.115	1	1	Each	Light Trucks, Ford F-150	2031	10 to 15	7	45,000.00	45,000	45,000	2.9%	78,148	108,124	
4.116	1	1	Each	Light Trucks, Ford F-250	2036	10 to 15	12	75,000.00	75,000	75,000	3.5%		180,206	
4.117	2	2	Each	Loaders, Tracked, Caterpillar	2034	20 to 25	10	60,000.00	120,000	120,000	2.0%			
4.118	1	1	Each	Loaders, Wheeled, Caterpillar (Shared)	2034	to 25	10	80,800.00	26,664	26,664	0.4%			
4.126	1	1	Each	Implements, Mulcher	2029	to 10	5	28,000.00	6,500	28,000	1.7%	63,047		
4.132	1	1	Each	Mowers, Self-Propelled, Kubota Zero Turn (Shared, Incl. Miscellaneous Attachments)	2031	8 to 10	7	19,800.00	6,534	6,534	0.4%	11,347	15,700	
4.140	1	1	Each	Tractors, Case 580 Super K	2027	to 35	3	19,500.00	19,500	19,500	0.3%			
4.141	1	1	Each	Tractors, Ford 5030	2027	to 35	3	6,000.00	6,000	6,000	0.1%			
4.143	1	1	Each	Tractors, Kubota M6060D	2040	20 to 25	16	17,300.00	17,300	17,300	0.4%	29,084		
4.145	3	3	Each	Trailers, Miscellaneous	2030	20 to 25	6	5,500.00	16,500	16,500	0.2%			

1	Allowance	Reserve Study Update with Site Visit	
		Anticipated Expenditures, By Year ($8,270,434 over 30 years)	

2026	to 2	

2	8,200.00	2,050	

2,050	0.0%															
36,019,591	219,534	266,783	137,146	685,406	507,716	196,729	227,942	161,952	347,388	645,953	244,225	555,268	321,052	211,398	339,937	

				General Fund																						Years 2024 to 2039	
				RESERVE EXPENDITURES									Explanatory Notes:													
												1)	3.3%	is the estimated Inflation Rate for estimating Future Replacement Costs.						
				Viera East								2)	FY2024	is Fiscal Year beginning October 1, 2024 and ending September 30, 2025.						
				Community Development District																								
					Rockledge, Florida																									
				Estimated	Life Analysis, 			Costs, $			Percentage																	
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	RUL = 0	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	

				General Fund																					Years 2040 to 2054	
				RESERVE EXPENDITURES																							
				Viera East																							
				Community Development District																							
					Rockledge, Florida																								
				Estimated	Life Analysis, 			Costs, $			Percentage																
Line	Total	Per Phase		1st Year of		Years		Unit	Per Phase	Total	of Future	16	17	18	19	20	21	22	23	24	25	26	27	28	29	30	
Item	Quantity	Quantity	Units	Reserve Component Inventory	Event	Useful	Remaining	(2024)	(2024)	(2024)	Expenditures	2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054	

Reserve Advisors, LLC	Page 1 of 1

RESERVE FUNDING PLAN
General Fund
CASH FLOW ANALYSIS
Viera East
Community Development District	Individual Reserve Budgets & Cash Flows for the Next 30 Years
Rockledge, Florida	FY2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	2036	2037	2038	2039	
Reserves at Beginning of Year	(Note 1)	N/A	592,672	584,358	634,345	717,508	665,544	513,547	501,429	515,334	540,741	652,442	498,699	649,999	427,792	533,806	647,378	
Total Recommended Reserve Contributions	(Note 2)	N/A	31,777	163,000	168,400	174,000	179,700	185,600	191,700	198,000	204,500	211,200	218,200	225,400	232,800	240,500	248,400	
Estimated Interest Earned, During Year	(Note 3)	N/A	17,395	18,010	19,978	20,439	17,425	15,000	15,026	15,607	17,633	17,012	16,976	15,928	14,211	17,456	17,240	
Anticipated Expenditures, By Year	N/A	(57,486)	(131,022)	(105,215)	(246,403)	(349,122)	(212,718)	(192,821)	(188,200)	(110,432)	(381,956)	(83,876)	(463,534)	(140,997)	(144,384)	(393,840)
----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- -----------------
Anticipated Reserves at Year End	$592,672	$584,358	$634,345	$717,508	$665,544	$513,547	$501,429	$515,334	$540,741	$652,442	$498,699	$649,999	$427,792	$533,806	$647,378	$519,179

Predicted Reserves based on 2025 funding level of:	$31,777	592,672	584,358	501,154	441,649	237,053	(77,941)	(263,934)

(continued)	Individual Reserve Budgets & Cash Flows for the Next 30 Years, Continued
2040	2041	2042	2043	2044	2045	2046	2047	2048	2049	2050	2051	2052	2053	2054
Reserves at Beginning of Year	519,179	572,376	587,839	744,178	357,857	149,742	260,780	353,618	526,676	527,466	236,402	355,830	175,007	238,770	428,432	
Total Recommended Reserve Contributions	256,600	265,100	273,800	282,800	292,100	301,700	311,700	322,000	332,600	343,600	354,900	366,600	378,700	391,200	404,100	
Estimated Interest Earned, During Year	16,131	17,146	19,685	16,286	7,501	6,067	9,080	13,009	15,578	11,289	8,752	7,845	6,115	9,860	13,815	
Anticipated Expenditures, By Year	(219,534)	(266,783)	(137,146)	(685,406)	(507,716)	(196,729)	(227,942)	(161,952)	(347,388)	(645,953)	(244,225)	(555,268)	(321,052)	(211,398)	(339,937)	
----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- -----------------
Anticipated Reserves at Year End	$572,376	$587,839	$744,178	$357,857	$149,742	$260,780	$353,618	$526,676	$527,466	$236,402	$355,830	$175,007	$238,770	$428,432	$506,410
(NOTE 5)	(NOTE 4)

Explanatory Notes:	
Year 2024 ending reserves are projected by Management and the Board as of September 30, 2024; FY2024 starts October 1, 2024 and ends September 30, 2025.	
2026 is the first year of recommended contributions.	
3.0%	is the estimated annual rate of return on invested reserves	
Accumulated year 2054 ending reserves consider the need to fund for continued replacement of the maintenance equipment and repaving of the clubhouse parking area shortly after 2054, and the age, size, overall condition and complexity of the property.	
Threshold Funding Year (reserve balance at critical point).	

1)
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Section III

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