Viera East CDD Workshop Meeting Thursday April 10, 2025 6:30 p.m. Faith Viera Lutheran Church 5550 Faith Drive Viera, Florida 1. Roll Call 2. Review of Revised Reserve Study 3. Review of Woodside Repaving Project Proposal 4. District Manager’s Report 5. General Manager’s Report 6. Restaurant Report 7. Lifestyle/ Marketing Report 8. Supervisor’s Requests 9. Adjournment 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 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 1.102 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% 1.103 310 310 Linear Feet Railings, Aluminium, Patio 2034 to 35 10 140.00 43,400 43,400 0.4% 60,047 1.104 205 205 Squares Roof Assemblies, Asphalt Shingles (Incl. Starter's Station) 2040 12 to 18 16 480.00 98,400 98,400 1.0% 1.105 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 1.106 1,150 1,150 Square Feet Windows and Doors, Pro Shop and Restaurant 2034 to 40 10 110.00 126,500 126,500 1.1% 175,022 Clubhouse Interior Building Elements Bar and Countertop, Restaurant (Incl. Patio Bar and Starter's Station) 2038 15 to 20 14 12,500.00 12,500 12,500 0.1% 19,693 Ceilings, Acoustical Tiles and Grid (Incl. Light Fixtures) 2028 to 30 4 8.50 17,000 17,000 0.1% 19,358 Floor and Wall Coverings, Ceramic Tile, Kitchen 2032 to 30 8 12.00 9,360 9,360 0.1% 12,136 Floor Coverings, Carpet, Pro Shop and Offices 2030 8 to 10 6 56.00 9,520 9,520 0.3% 11,567 Furnishings, Pro Shop, Display Fixtures 2035 to 15 11 750.00 7,500 7,500 0.2% 10,719 Furnishings, Restaurant, Chairs and Booths, Phased 2027 to 15 3 to 10 325.00 12,675 25,350 0.5% 13,972 17,537 Furnishings, Restaurant, Tables 2034 to 15 10 550.00 12,100 12,100 0.3% 16,741 Light Fixtures, Pendants and Chandeliers, Restaurant 2045 20 to 25 21 650.00 4,550 4,550 0.1% Rest Room, Cart Barn 2029 20 to 25 5 4,500.00 4,500 4,500 0.1% 5,293 Rest Rooms, Main (Excl. Floor Coatings) 2040 to 20 16 24,000.00 48,000 48,000 0.5% Sales Counter and Cabinetry, Pro Shop 2050 to 30 26 45,000.00 45,000 45,000 0.6% Window Treatments, Restaurant 2030 8 to 10 6 950.00 4,750 4,750 0.2% 5,772 1.200 1 1 Allowance 1.201 2,000 2,000 Square Feet 1.202 780 780 Square Feet 1.203 170 170 Square Yards 1.204 10 10 Each 1.205 78 39 Each 1.206 22 22 Each 1.207 7 7 Each 1.208 1 1 Each 1.209 2 2 Each 1.210 1 1 Allowance 1.211 5 5 Each Clubhouse Kitchen Equipment 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 Dishwasher, Semi-Automatic, Ecolab 2040 to 20 16 7,500.00 7,500 7,500 0.1% Exhaust Hood with Integrated Fire Suppression 2034 to 20 10 30,000.00 30,000 30,000 0.7% 41,507 Freezer, Freestanding with 2 Doors, True 2032 to 15 8 6,700.00 6,700 6,700 0.1% 8,687 Freezer, Undercounter with 2 Drawers, Dukers 2032 to 15 8 2,600.00 2,600 2,600 0.1% 3,371 Fryer, Double, Avantco 2030 to 12 6 9,200.00 9,200 9,200 0.3% 11,179 Fryer, Double, Royal 2030 to 12 6 9,200.00 9,200 9,200 0.3% 11,179 Ice Machine, Freestanding, Manitowoc 2032 to 15 8 4,500.00 4,500 4,500 0.1% 5,835 Ice Machine, Undercounter 2031 to 15 7 3,200.00 3,200 3,200 0.1% 4,017 Kegerator, 4 Taps, Avantco, Patio Bar 2030 10 to 15 6 3,100.00 3,100 3,100 0.1% 3,767 Kegerator, 8 Taps, Avantco, Restaurant Bar 2035 to 15 11 3,800.00 3,800 3,800 0.1% 5,431 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% Refrigerated Prep Tables, Avantco 2035 to 15 11 2,800.00 5,600 5,600 0.1% 8,004 Refrigerator, Freestanding with 2 Doors, Procool 2034 to 15 10 1,800.00 1,800 1,800 0.0% 2,490 1.300 1 1 Each 1.301 1 1 Each 1.302 1 1 Each 1.303 1 1 Each 1.304 1 1 Each 1.305 1 1 Each 1.306 1 1 Each 1.307 1 1 Each 1.308 1 1 Each 1.309 1 1 Each 1.310 1 1 Each 1.311 1 1 Each 1.312 2 2 Each 1.313 1 1 Each 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 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 1.102 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 1.103 310 310 Linear Feet Railings, Aluminium, Patio 2034 to 35 10 140.00 43,400 43,400 0.4% 1.104 205 205 Squares Roof Assemblies, Asphalt Shingles (Incl. Starter's Station) 2040 12 to 18 16 480.00 98,400 98,400 1.0% 165,425 1.105 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 1.106 1,150 1,150 Square Feet Windows and Doors, Pro Shop and Restaurant 2034 to 40 10 110.00 126,500 126,500 1.1% Clubhouse Interior Building Elements Bar and Countertop, Restaurant (Incl. Patio Bar and Starter's Station) 2038 15 to 20 14 12,500.00 12,500 12,500 0.1% Ceilings, Acoustical Tiles and Grid (Incl. Light Fixtures) 2028 to 30 4 8.50 17,000 17,000 0.1% Floor and Wall Coverings, Ceramic Tile, Kitchen 2032 to 30 8 12.00 9,360 9,360 0.1% Floor Coverings, Carpet, Pro Shop and Offices 2030 8 to 10 6 56.00 9,520 9,520 0.3% 16,005 22,143 Furnishings, Pro Shop, Display Fixtures 2035 to 15 11 750.00 7,500 7,500 0.2% 17,445 Furnishings, Restaurant, Chairs and Booths, Phased 2027 to 15 3 to 10 325.00 12,675 25,350 0.5% 22,012 27,628 Furnishings, Restaurant, Tables 2034 to 15 10 550.00 12,100 12,100 0.3% 26,375 Light Fixtures, Pendants and Chandeliers, Restaurant 2045 20 to 25 21 650.00 4,550 4,550 0.1% 8,997 Rest Room, Cart Barn 2029 20 to 25 5 4,500.00 4,500 4,500 0.1% 11,919 Rest Rooms, Main (Excl. Floor Coatings) 2040 to 20 16 24,000.00 48,000 48,000 0.5% 80,695 Sales Counter and Cabinetry, Pro Shop 2050 to 30 26 45,000.00 45,000 45,000 0.6% 104,670 Window Treatments, Restaurant 2030 8 to 10 6 950.00 4,750 4,750 0.2% 7,985 11,048 1.200 1 1 Allowance 1.201 2,000 2,000 Square Feet 1.202 780 780 Square Feet 1.203 170 170 Square Yards 1.204 10 10 Each 1.205 78 39 Each 1.206 22 22 Each 1.207 7 7 Each 1.208 1 1 Each 1.209 2 2 Each 1.210 1 1 Allowance 1.211 5 5 Each Clubhouse Kitchen Equipment 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 Dishwasher, Semi-Automatic, Ecolab 2040 to 20 16 7,500.00 7,500 7,500 0.1% 12,609 Exhaust Hood with Integrated Fire Suppression 2034 to 20 10 30,000.00 30,000 30,000 0.7% 79,457 Freezer, Freestanding with 2 Doors, True 2032 to 15 8 6,700.00 6,700 6,700 0.1% 14,138 Freezer, Undercounter with 2 Drawers, Dukers 2032 to 15 8 2,600.00 2,600 2,600 0.1% 5,486 Fryer, Double, Avantco 2030 to 12 6 9,200.00 9,200 9,200 0.3% 16,504 24,367 Fryer, Double, Royal 2030 to 12 6 9,200.00 9,200 9,200 0.3% 16,504 24,367 Ice Machine, Freestanding, Manitowoc 2032 to 15 8 4,500.00 4,500 4,500 0.1% 9,496 Ice Machine, Undercounter 2031 to 15 7 3,200.00 3,200 3,200 0.1% 6,537 Kegerator, 4 Taps, Avantco, Patio Bar 2030 10 to 15 6 3,100.00 3,100 3,100 0.1% 5,212 7,211 Kegerator, 8 Taps, Avantco, Restaurant Bar 2035 to 15 11 3,800.00 3,800 3,800 0.1% 8,839 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 Refrigerated Prep Tables, Avantco 2035 to 15 11 2,800.00 5,600 5,600 0.1% 13,026 Refrigerator, Freestanding with 2 Doors, Procool 2034 to 15 10 1,800.00 1,800 1,800 0.0% 4,053 1.300 1 1 Each 1.301 1 1 Each 1.302 1 1 Each 1.303 1 1 Each 1.304 1 1 Each 1.305 1 1 Each 1.306 1 1 Each 1.307 1 1 Each 1.308 1 1 Each 1.309 1 1 Each 1.310 1 1 Each 1.311 1 1 Each 1.312 2 2 Each 1.313 1 1 Each 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 ----------------------------- -------------- -------------------- --------------------------------------------------------------------------------------------------------------------------------- ---------------- ------------ ----------------- ----------------- ----------------- -------------------- ------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Refrigerator, Undercounter with 2 Doors, Avantco (Large) 2030 10 to 15 6 4,500.00 4,500 4,500 0.2% 5,468 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 Refrigerator, Undercounter with 2 Drawers, Avantco 2030 10 to 15 6 2,900.00 2,900 2,900 0.1% 3,524 Refrigerator, Undercounter with 3 Doors, Avantco 2031 10 to 15 7 3,800.00 3,800 3,800 0.1% 4,770 Refrigerator, Undercounter with Top Access, Avantco 2030 10 to 15 6 2,800.00 2,800 2,800 0.1% 3,402 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 Walk In Cooler, Existing, Replacement 2025 to 45 1 60,000.00 60,000 60,000 0.4% 61,980 Walk In Cooler, Proposed Installation (2025 is Planned) 2025 to 45 1 55,000.00 55,000 55,000 0.4% 56,815 1.314 1 1 Each 1.315 1 1 Each 1.316 1 1 Each 1.317 1 1 Each 1.318 1 1 Each 1.319 2 2 Each 1.320 1 1 Each 1.321 1 1 Each Clubhouse Building Services Elements Air Handling Unit, Pro Shop and Offices 2051 to 30 27 12,300.00 12,300 12,300 0.2% Air Handling Unit, Restaurant 2053 to 30 29 20,800.00 20,800 20,800 0.3% Computer Equipment, Point of Sale 2030 to 10 6 4,500.00 4,500 4,500 0.1% 5,468 Computer Equipment, Workstations, Pro Shop 2030 to 10 6 7,200.00 7,200 7,200 0.2% 8,749 Condensing Unit, Pro Shop and Office 2036 15 to 20 12 10,700.00 10,700 10,700 0.3% 15,797 Condensing Unit, Restaurant 2038 15 to 20 14 18,000.00 18,000 18,000 0.5% 28,358 Defibrillator 2032 10 to 15 8 3,800.00 3,800 3,800 0.1% 4,927 Ice Machine, Cart Barn, Manitowoc 2029 to 15 5 4,500.00 4,500 4,500 0.1% 5,293 Life Safety System 2035 to 15 11 14,000.00 14,000 14,000 0.3% 20,009 Security System 2035 10 to 15 11 20,000.00 20,000 20,000 0.5% 28,585 Water Heater, 75-MBH, Tankless 2029 to 10 5 4,200.00 4,200 4,200 0.1% 4,940 6,835 1.400 1 1 Each 1.401 1 1 Each 1.402 1 1 Allowance 1.403 1 1 Allowance 1.404 1 1 Each 1.405 1 1 Each 1.406 1 1 Each 1.407 1 1 Each 1.408 1 1 Allowance 1.409 1 1 Allowance 1.410 1 1 Each Property Site Elements Funishings, Outdoor Patio, Chairs and Barstools 2032 10 to 15 8 375.00 17,250 17,250 0.3% 22,366 Funishings, Outdoor Patio, Tables 2032 10 to 15 8 600.00 5,400 5,400 0.1% 7,002 1.500 46 46 Each 1.501 9 9 Each Golf Course Elements Ball Machine, Driving Range, Range Servant Ultima 8 2040 to 20 16 9,700.00 9,700 9,700 0.1% Ball Washer, Easy Picker 2035 10 to 15 11 4,500.00 4,500 4,500 0.1% 6,432 Bulkheads, Timber, Capital Repairs 2034 15 to 20 10 60.00 63,000 63,000 0.5% 87,165 Bulkheads, Timber, Replacement 2049 to 30 25 375.00 393,750 393,750 5.5% Bunkers, Greenside, Rebuild, Near-Term (2025 is Planned) 2025 N/A 1 3.65 262,800 262,800 1.7% 271,472 Bunkers, Greenside, Rebuild, Subsequent 2045 to 20 21 3.65 131,400 131,400 1.6% Bunkers, Fairway, Rebuild, Phased 2030 to 20 6 to 21 3.65 73,000 292,000 3.9% 88,700 104,334 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 Greens, Rebuild (Incl. Practice Green) 2032 to 30 8 7.50 657,000 657,000 5.3% 851,859 Irrigation System, Controllers 2037 to 15 13 10,000.00 60,000 60,000 1.5% 91,507 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 1.600 1 1 Each 1.601 1 1 Each 1.602 1,050 1,050 Linear Feet 1.603 1,050 1,050 Linear Feet 1.604 72,000 72,000 Square Feet 1.605 36,000 36,000 Square Feet 1.606 80,000 20,000 Square Feet 1.607 114,000 5,700 Square Feet 1.608 87,600 87,600 Square Feet 1.609 6 6 Each 1.610 1 1 Allowance 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 ----------------------------- -------------- -------------------- --------------------------------------------------------------------------------------------------------------------------------- ---------------- ------------ ----------------- ----------------- ----------------- -------------------- ------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------- -------------- -------------- 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 Refrigerator, Undercounter with 2 Doors, Avantco (Small) 2029 10 to 15 5 2,800.00 2,800 2,800 0.1% 6,305 Refrigerator, Undercounter with 2 Drawers, Avantco 2030 10 to 15 6 2,900.00 2,900 2,900 0.1% 5,202 7,681 Refrigerator, Undercounter with 3 Doors, Avantco 2031 10 to 15 7 3,800.00 3,800 3,800 0.1% 7,514 Refrigerator, Undercounter with Top Access, Avantco 2030 10 to 15 6 2,800.00 2,800 2,800 0.1% 5,023 7,416 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 Walk In Cooler, Existing, Replacement 2025 to 45 1 60,000.00 60,000 60,000 0.4% Walk In Cooler, Proposed Installation (2025 is Planned) 2025 to 45 1 55,000.00 55,000 55,000 0.4% 1.314 1 1 Each 1.315 1 1 Each 1.316 1 1 Each 1.317 1 1 Each 1.318 1 1 Each 1.319 2 2 Each 1.320 1 1 Each 1.321 1 1 Each Clubhouse Building Services Elements Air Handling Unit, Pro Shop and Offices 2051 to 30 27 12,300.00 12,300 12,300 0.2% 29,554 Air Handling Unit, Restaurant 2053 to 30 29 20,800.00 20,800 20,800 0.3% 53,330 Computer Equipment, Point of Sale 2030 to 10 6 4,500.00 4,500 4,500 0.1% 7,565 10,467 Computer Equipment, Workstations, Pro Shop 2030 to 10 6 7,200.00 7,200 7,200 0.2% 12,104 16,747 Condensing Unit, Pro Shop and Office 2036 15 to 20 12 10,700.00 10,700 10,700 0.3% 25,709 Condensing Unit, Restaurant 2038 15 to 20 14 18,000.00 18,000 18,000 0.5% 46,151 Defibrillator 2032 10 to 15 8 3,800.00 3,800 3,800 0.1% 7,274 Ice Machine, Cart Barn, Manitowoc 2029 to 15 5 4,500.00 4,500 4,500 0.1% 8,614 Life Safety System 2035 to 15 11 14,000.00 14,000 14,000 0.3% 32,564 Security System 2035 10 to 15 11 20,000.00 20,000 20,000 0.5% 46,520 Water Heater, 75-MBH, Tankless 2029 to 10 5 4,200.00 4,200 4,200 0.1% 9,457 1.400 1 1 Each 1.401 1 1 Each 1.402 1 1 Allowance 1.403 1 1 Allowance 1.404 1 1 Each 1.405 1 1 Each 1.406 1 1 Each 1.407 1 1 Each 1.408 1 1 Allowance 1.409 1 1 Allowance 1.410 1 1 Each Property Site Elements Funishings, Outdoor Patio, Chairs and Barstools 2032 10 to 15 8 375.00 17,250 17,250 0.3% 33,021 Funishings, Outdoor Patio, Tables 2032 10 to 15 8 600.00 5,400 5,400 0.1% 10,337 1.500 46 46 Each 1.501 9 9 Each Golf Course Elements Ball Machine, Driving Range, Range Servant Ultima 8 2040 to 20 16 9,700.00 9,700 9,700 0.1% 16,307 Ball Washer, Easy Picker 2035 10 to 15 11 4,500.00 4,500 4,500 0.1% 10,467 Bulkheads, Timber, Capital Repairs 2034 15 to 20 10 60.00 63,000 63,000 0.5% Bulkheads, Timber, Replacement 2049 to 30 25 375.00 393,750 393,750 5.5% 886,602 Bunkers, Greenside, Rebuild, Near-Term (2025 is Planned) 2025 N/A 1 3.65 262,800 262,800 1.7% Bunkers, Greenside, Rebuild, Subsequent 2045 to 20 21 3.65 131,400 131,400 1.6% 259,838 Bunkers, Fairway, Rebuild, Phased 2030 to 20 6 to 21 3.65 73,000 292,000 3.9% 122,724 144,354 169,797 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 Greens, Rebuild (Incl. Practice Green) 2032 to 30 8 7.50 657,000 657,000 5.3% Irrigation System, Controllers 2037 to 15 13 10,000.00 60,000 60,000 1.5% 148,922 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 1.600 1 1 Each 1.601 1 1 Each 1.602 1,050 1,050 Linear Feet 1.603 1,050 1,050 Linear Feet 1.604 72,000 72,000 Square Feet 1.605 36,000 36,000 Square Feet 1.606 80,000 20,000 Square Feet 1.607 114,000 5,700 Square Feet 1.608 87,600 87,600 Square Feet 1.609 6 6 Each 1.610 1 1 Allowance 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 ----------------------------- -------------- -------------------- --------------------------------------------------------------------------------------------------------------------------------- ---------------- ------------ ----------------- ----------------- ----------------- -------------------- ------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Irrigation System, Pipes, Heads and Valves, Replacement, Phased 2052 to 30 28 1,150.00 2,254,000 2,254,000 34.5% Irrigation System, Pump Station, Rebuild (Incl. Central Computer) 2033 to 15 9 102,000.00 102,000 102,000 2.2% 136,616 Range Cart, Toro Workman HDC (Incl. ProSweep) 2026 to 15 2 34,600.00 34,600 34,600 0.6% 36,921 Rest Room Buildings, Doors 2026 to 30 2 2,000.00 8,000 8,000 0.1% 8,537 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 Rest Room Buildings, Rest Rooms, Renovations 2026 to 25 2 4,500.00 18,000 18,000 0.4% 19,208 Rest Room Buildings, Roofs, Asphalt Shingles 2026 12 to 18 2 680.00 5,440 5,440 0.1% 5,805 Tees, Rebuild (Incl. Driving Range) 2030 to 30 6 3.25 455,000 455,000 3.4% 552,858 Yardage and Hole Markers, Stone 2029 25 to 35 5 1,800.00 32,400 32,400 0.2% 38,111 1.611 1,960 1,960 Heads 1.612 1 1 Allowance 1.613 1 1 Each 1.614 4 4 Each 1.615 1,600 1,600 Square Feet 1.616 4 4 Each 1.617 8 8 Squares 1.618 140,000 140,000 Square Feet 1.619 18 18 Each Maintenance Facility Elements Asphalt Pavement, Patch and Seal Coat 2026 3 to 5 2 2.00 6,164 6,164 0.2% 6,578 8,810 Asphalt Pavement, Mill and Overlay 2030 15 to 20 6 19.00 58,558 58,558 1.3% 71,152 Carport, Irrigation Pump Station 2035 to 25 11 28.00 12,600 12,600 0.1% 18,008 Carport, Vehicle and Equipment Storage 2043 to 25 19 28.00 11,256 11,256 0.1% 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 Fences, Chain Link (Incl. Gates) 2030 to 25 6 32.00 22,512 22,512 0.2% 27,354 Fertilizer Building, Door, Overhead 2030 to 25 6 3,200.00 3,200 3,200 0.0% 3,888 Fertilizer Building, Door, Utility 2039 to 30 15 2,000.00 2,000 2,000 0.0% 3,255 Fertilizer Building, Exhaust Fan 2030 to 20 6 6,500.00 6,500 6,500 0.1% 7,898 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 Fertilizer Building, Roof and Siding, Metal 2039 to 45 15 14.00 25,900 25,900 0.3% 42,151 Light Poles and Fixtures 2030 to 25 6 1,600.00 10,720 10,720 0.1% 13,026 Material Storage Bins 2035 to 40 11 4,500.00 13,500 13,500 0.1% 19,295 Tanks, Fuel Storage, 1,000-Gallon 2030 to 20 6 6,200.00 8,308 8,308 0.2% 10,095 Tanks, Oil Separation 2030 to 20 6 5,800.00 3,886 3,886 0.1% 4,722 3.100 4,600 4,600 Each 3.101 4,600 4,600 Square Yards 3.102 450 450 Square Feet 3.103 600 600 Square Feet 3.104 7,100 475 Square Feet 3.105 1,050 1,050 Square Feet 3.106 1 1 Each 3.107 1 1 Each 3.108 1 1 Each 3.109 2,370 2,370 Square Feet 3.110 1,850 1,850 Square Feet 3.111 10 10 Each 3.112 3 3 Each 3.114 2 2 Each 3.115 1 1 Each Maintenance Building Elements Air Handling and Condensing Units, Split System 2036 10 to 15 12 7,500.00 5,025 5,025 0.1% 7,419 Doors, Overhead 2029 to 25 5 3,200.00 17,152 17,152 0.4% 20,175 Ice Machine, Manitowoc 2029 to 15 5 4,500.00 3,015 3,015 0.1% 3,546 Interior Renovation, Complete 2028 to 30 4 60.00 56,280 56,280 0.4% 64,085 Interior Renovation, Partial, Subsequent 2038 8 to 12 14 8.00 7,504 7,504 0.2% 11,822 Metal Frame, Roof and Siding, Paint Finishes and Repairs 2028 8 to 10 4 2.00 32,026 32,026 0.7% 36,467 Roof and Siding, Metal 2039 to 45 15 14.00 174,468 174,468 1.8% 283,936 Windows and Doors 2039 to 40 15 110.00 16,583 16,583 0.2% 26,987 3.200 1 1 Each 3.201 8 8 Each 3.202 1 1 Each 3.203 1,400 1,400 Square Feet 3.204 1,400 1,400 Square Feet 3.205 23,900 23,900 Square Feet 3.206 18,600 18,600 Square Feet 3.207 225 225 Square Feet Maintenance Equipment (Golf Course and Shared) 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 ----------------------------- -------------- -------------------- --------------------------------------------------------------------------------------------------------------------------------- ---------------- ------------ ----------------- ----------------- ----------------- -------------------- ------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------- -------------- -------------- Irrigation System, Pipes, Heads and Valves, Replacement, Phased 2052 to 30 28 1,150.00 2,254,000 2,254,000 34.5% 5,594,521 Irrigation System, Pump Station, Rebuild (Incl. Central Computer) 2033 to 15 9 102,000.00 102,000 102,000 2.2% 222,335 Range Cart, Toro Workman HDC (Incl. ProSweep) 2026 to 15 2 34,600.00 34,600 34,600 0.6% 60,087 Rest Room Buildings, Doors 2026 to 30 2 2,000.00 8,000 8,000 0.1% Rest Room Buildings, Paint Finishes, Exterior 2026 4 to 6 2 5.50 8,800 8,800 0.4% 16,846 20,469 Rest Room Buildings, Rest Rooms, Renovations 2026 to 25 2 4,500.00 18,000 18,000 0.4% 43,250 Rest Room Buildings, Roofs, Asphalt Shingles 2026 12 to 18 2 680.00 5,440 5,440 0.1% 10,414 Tees, Rebuild (Incl. Driving Range) 2030 to 30 6 3.25 455,000 455,000 3.4% Yardage and Hole Markers, Stone 2029 25 to 35 5 1,800.00 32,400 32,400 0.2% 1.611 1,960 1,960 Heads 1.612 1 1 Allowance 1.613 1 1 Each 1.614 4 4 Each 1.615 1,600 1,600 Square Feet 1.616 4 4 Each 1.617 8 8 Squares 1.618 140,000 140,000 Square Feet 1.619 18 18 Each Maintenance Facility Elements Asphalt Pavement, Patch and Seal Coat 2026 3 to 5 2 2.00 6,164 6,164 0.2% 10,363 12,189 Asphalt Pavement, Mill and Overlay 2030 15 to 20 6 19.00 58,558 58,558 1.3% 136,205 Carport, Irrigation Pump Station 2035 to 25 11 28.00 12,600 12,600 0.1% Carport, Vehicle and Equipment Storage 2043 to 25 19 28.00 11,256 11,256 0.1% 20,859 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 Fences, Chain Link (Incl. Gates) 2030 to 25 6 32.00 22,512 22,512 0.2% Fertilizer Building, Door, Overhead 2030 to 25 6 3,200.00 3,200 3,200 0.0% Fertilizer Building, Door, Utility 2039 to 30 15 2,000.00 2,000 2,000 0.0% Fertilizer Building, Exhaust Fan 2030 to 20 6 6,500.00 6,500 6,500 0.1% 15,119 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 Fertilizer Building, Roof and Siding, Metal 2039 to 45 15 14.00 25,900 25,900 0.3% Light Poles and Fixtures 2030 to 25 6 1,600.00 10,720 10,720 0.1% Material Storage Bins 2035 to 40 11 4,500.00 13,500 13,500 0.1% Tanks, Fuel Storage, 1,000-Gallon 2030 to 20 6 6,200.00 8,308 8,308 0.2% 19,324 Tanks, Oil Separation 2030 to 20 6 5,800.00 3,886 3,886 0.1% 9,039 3.100 4,600 4,600 Each 3.101 4,600 4,600 Square Yards 3.102 450 450 Square Feet 3.103 600 600 Square Feet 3.104 7,100 475 Square Feet 3.105 1,050 1,050 Square Feet 3.106 1 1 Each 3.107 1 1 Each 3.108 1 1 Each 3.109 2,370 2,370 Square Feet 3.110 1,850 1,850 Square Feet 3.111 10 10 Each 3.112 3 3 Each 3.114 2 2 Each 3.115 1 1 Each Maintenance Building Elements Air Handling and Condensing Units, Split System 2036 10 to 15 12 7,500.00 5,025 5,025 0.1% 12,074 Doors, Overhead 2029 to 25 5 3,200.00 17,152 17,152 0.4% 45,428 Ice Machine, Manitowoc 2029 to 15 5 4,500.00 3,015 3,015 0.1% 5,772 Interior Renovation, Complete 2028 to 30 4 60.00 56,280 56,280 0.4% Interior Renovation, Partial, Subsequent 2038 8 to 12 14 8.00 7,504 7,504 0.2% 16,357 Metal Frame, Roof and Siding, Paint Finishes and Repairs 2028 8 to 10 4 2.00 32,026 32,026 0.7% 69,809 Roof and Siding, Metal 2039 to 45 15 14.00 174,468 174,468 1.8% Windows and Doors 2039 to 40 15 110.00 16,583 16,583 0.2% 3.200 1 1 Each 3.201 8 8 Each 3.202 1 1 Each 3.203 1,400 1,400 Square Feet 3.204 1,400 1,400 Square Feet 3.205 23,900 23,900 Square Feet 3.206 18,600 18,600 Square Feet 3.207 225 225 Square Feet Maintenance Equipment (Golf Course and Shared) 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 ----------------------------- -------------- -------------------- --------------------------------------------------------------------------------------------------------------------------------- ---------------- ------------ ----------------- ----------------- ----------------- -------------------- ------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- Carts and Utility Vehicles, Toro Workman HDX 2026 to 15 2 28,800.00 57,600 57,600 1.0% 61,464 Loaders, Wheeled, Caterpillar (Shared) 2034 to 25 10 80,800.00 54,136 54,136 0.5% 74,901 Implements, Aerators, Multi Silt MS-4 2027 to 15 3 4,200.00 4,200 4,200 0.1% 4,630 Implements, Aerators, Toro Turf Aerator 686 2027 to 15 3 3,800.00 3,800 3,800 0.1% 4,189 Implements, Aerators, Toro ProCore 648 2032 to 20 8 22,700.00 22,700 22,700 0.5% 29,433 Implements, Chippers, Vermeer 2031 25 to 30 7 4,500.00 4,500 4,500 0.0% 5,648 Implements, Miscellaneous 2029 to 10 5 25,000.00 25,000 25,000 0.8% 29,406 40,686 Implements, Mowers and Rollers, Greens Roller (Incl. Trailer) 2032 8 to 12 8 14,000.00 14,000 14,000 0.3% 18,152 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 Mowers, Self-Propelled, Billy Goat 2028 8 to 10 4 4,100.00 4,100 4,100 0.1% 4,669 6,459 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 Parts and Components, Miscellaneous, Phased 2028 to 20 4 to 14 25,000.00 25,000 50,000 0.8% 28,467 39,386 Tractors, Kubota M6060D 2040 20 to 25 16 17,300.00 17,300 17,300 0.2% Tractors, Kubota M660HD 2046 20 to 25 22 36,000.00 36,000 36,000 0.5% 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 Vehicle and Implement Maintenance Equipment, Remaining 2029 to 20 5 4,300.00 4,300 4,300 0.1% 5,058 4.112 2 2 Each 4.118 1 1 Each 4.119 1 1 Each 4.120 1 1 Each 4.121 1 1 Each 4.122 1 1 Each 4.123 1 1 Allowance 4.124 1 1 Each 4.125 1 1 Each 4.127 1 1 Each 4.132 1 1 Each 4.138 2 1 Allowance 4.142 1 1 Each 4.144 1 1 Each 4.146 1 1 Each 4.147 1 1 Allowance 1 Allowance Reserve Study Update with Site Visit --------------------------------------------------------------------------------------------------------------------------------- Anticipated Expenditures, By Year ($16,200,531 over 30 years) 2026 to 2 ----------------------------- 2 8,200.00 6,150 ----------------- ----------------- --------------------------------------- 6,150 0.0% 6,150 ------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- 8,308,760 0 406,795 269,872 43,954 157,372 191,103 855,525 129,914 1,013,816 136,616 501,977 229,627 145,074 282,147 166,531 408,407 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 ----------------------------- -------------- -------------------- --------------------------------------------------------------------------------------------------------------------------------- ---------------- ------------ ----------------- ----------------- ----------------- -------------------- ------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------- -------------- -------------- Carts and Utility Vehicles, Toro Workman HDX 2026 to 15 2 28,800.00 57,600 57,600 1.0% 100,029 Loaders, Wheeled, Caterpillar (Shared) 2034 to 25 10 80,800.00 54,136 54,136 0.5% Implements, Aerators, Multi Silt MS-4 2027 to 15 3 4,200.00 4,200 4,200 0.1% 7,535 Implements, Aerators, Toro Turf Aerator 686 2027 to 15 3 3,800.00 3,800 3,800 0.1% 6,817 Implements, Aerators, Toro ProCore 648 2032 to 20 8 22,700.00 22,700 22,700 0.5% 56,342 Implements, Chippers, Vermeer 2031 25 to 30 7 4,500.00 4,500 4,500 0.0% Implements, Miscellaneous 2029 to 10 5 25,000.00 25,000 25,000 0.8% 56,292 Implements, Mowers and Rollers, Greens Roller (Incl. Trailer) 2032 8 to 12 8 14,000.00 14,000 14,000 0.3% 26,800 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 Mowers, Self-Propelled, Billy Goat 2028 8 to 10 4 4,100.00 4,100 4,100 0.1% 8,937 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 Parts and Components, Miscellaneous, Phased 2028 to 20 4 to 14 25,000.00 25,000 50,000 0.8% 54,494 Tractors, Kubota M6060D 2040 20 to 25 16 17,300.00 17,300 17,300 0.2% 29,084 Tractors, Kubota M660HD 2046 20 to 25 22 36,000.00 36,000 36,000 0.5% 73,538 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 Vehicle and Implement Maintenance Equipment, Remaining 2029 to 20 5 4,300.00 4,300 4,300 0.1% 9,682 4.112 2 2 Each 4.118 1 1 Each 4.119 1 1 Each 4.120 1 1 Each 4.121 1 1 Each 4.122 1 1 Each 4.123 1 1 Allowance 4.124 1 1 Each 4.125 1 1 Each 4.127 1 1 Each 4.132 1 1 Each 4.138 2 1 Allowance 4.142 1 1 Each 4.144 1 1 Each 4.146 1 1 Each 4.147 1 1 Allowance 1 Allowance Reserve Study Update with Site Visit --------------------------------------------------------------------------------------------------------------------------------- Anticipated Expenditures, By Year ($16,200,531 over 30 years) 2026 to 2 ----------------------------- 2 8,200.00 6,150 ----------------- ----------------- --------------------------------------- 6,150 0.0% ------------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------- -------------- -------------- 8,308,760 528,105 375,246 65,658 20,859 497,149 432,893 240,912 29,120 467,786 1,089,479 751,440 331,647 6,119,473 99,481 212,552 RESERVE FUNDING PLAN all per Owners Annual Monthly 2026 2027 2028 2029 2030 2031 2032 Golf Course Recommended $324,800 $27,066.67 $4.46 $4.60 $4.76 $4.91 $5.07 $5.24 $5.41 CASH FLOW ANALYSIS Current $84,000 $7,000.00 Viera East Increase $240,800 $20,066.67 $3.30 $0.15 $0.15 $0.16 $0.16 $0.17 $0.17 Community Development District Individual Reserve Budgets & Cash Flows for the Next 30 Years % over OB 0.74137931 % over previous 74.14% 3.19% 3.20% 3.18% 3.19% 3.19% 3.19% Rockledge, Florida FY2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 (Note 1) N/A 982,675 684,518 760,805 1,079,548 1,304,000 1,512,521 1,064,886 1,352,700 764,776 1,062,768 1,012,561 1,251,392 1,597,824 1,830,543 2,203,123 (Note 2) N/A 84,000 324,800 335,500 346,600 358,000 369,800 382,000 394,600 407,600 421,100 435,000 449,400 464,200 479,500 495,300 (Note 3) N/A 24,638 21,359 27,197 35,225 41,623 38,090 35,728 31,293 27,008 30,670 33,457 42,107 50,666 59,611 67,397 N/A (406,795) (269,872) (43,954) (157,372) (191,103) (855,525) (129,914) (1,013,816) (136,616) (501,977) (229,627) (145,074) (282,147) (166,531) (408,407) ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------- $982,675 $684,518 $760,805 $1,079,548 $1,304,000 $1,512,521 $1,064,886 $1,352,700 $764,776 $1,062,768 $1,012,561 $1,251,392 $1,597,824 $1,830,543 $2,203,123 $2,357,413 Predicted Reserves based on 2025 funding level of: $84,000 982,675 684,518 516,393 572,531 515,233 421,981 (348,457) (405,513) 2nd Decrease Add. Reserve Contribution Add. Assessment Association Financials Single Increase/Decrease Phased Increases Flatline 2nd Flatline Decrease Operating Budget: $0 Amount: $324,800 Increase: Begin Year: Begin Year: Amount: Amount: Amount: Amount: Beginning Reserve Balance: $982,675 Starting Year: 2026 # of Phases: End Year: End Year: Year: Year: Begin Year: Begin Year: 2024 Reserve Contributions: $140,691 Amount: Amount: Type: Type: End Year: End Year: 2025 Reserve Contributions: $84,000 Component: Component: Type: Type: Component: Component: Reserves at Beginning of Year Total Recommended Reserve Contributions Estimated Interest Earned, During Year Anticipated Expenditures, By Year Anticipated Reserves at Year End (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 2,357,413 2,411,383 2,639,277 3,205,901 3,853,265 4,055,494 4,348,498 4,865,351 5,633,487 6,000,937 5,770,622 5,899,446 6,481,976 1,231,800 1,959,684 511,600 528,500 545,900 563,900 582,500 601,700 621,600 642,100 663,300 685,200 707,800 731,200 755,300 780,200 805,900 70,475 74,640 86,382 104,323 116,878 124,197 136,165 155,155 171,937 173,964 172,464 182,977 113,997 47,165 67,691 (528,105) (375,246) (65,658) (20,859) (497,149) (432,893) (240,912) (29,120) (467,786) (1,089,479) (751,440) (331,647) (6,119,473) (99,481) (212,552) ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ------------------- $2,411,383 $2,639,277 $3,205,901 $3,853,265 $4,055,494 $4,348,498 $4,865,351 $5,633,487 $6,000,937 $5,770,622 $5,899,446 $6,481,976 $1,231,800 $1,959,684 $2,620,723 (NOTE 5) (NOTE 4) Reserves at Beginning of Year Total Recommended Reserve Contributions Estimated Interest Earned, During Year Anticipated Expenditures, By Year Anticipated Reserves at Year End 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 Year (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 3) 2055+ indicates a component which is considered long-lived 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 1 1 Allowance Furnishings, Offices 2027 to 20 3 9,500.00 9,500 9,500 0.4% 10,472 Pond Elements Pond, Aerator, Woodside Park 2037 10 to 15 13 32,000.00 32,000 32,000 1.6% 48,804 Drainage Control Structures, Inspections and Capital Repairs 2029 to 5 5 850.00 34,000 34,000 4.8% 39,993 47,042 55,333 Erosion Control, Partial 2025 Annual 1 to 30+ 30.00 55,650 5,250,000 36.8% 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 Outflow Pipes, Mitered End Sections, Capital Repairs 2029 to 5 5 275.00 30,250 30,250 4.3% 35,582 41,853 49,230 2.200 1 1 Each 2.201 40 40 Each 2.202 175,000 1,855 Linear Feet 2.203 110 110 Each Property Site Elements Asphalt Pavement, Patch and Seal Coat (Adjusted Scope When in Coordination with Paving) 2028 3 to 5 4 2.00 26,800 26,800 3.6% 26,076 35,895 42,222 Asphalt Pavement, Mill and Overlay, Clubhouse Parking Area (Incl. Access Drive) 2043 15 to 20 19 19.00 217,550 217,550 5.2% Asphalt Pavement, Mill and Overlay, Woodside Park 2028 15 to 20 4 19.00 37,050 37,050 1.6% 42,188 Bridges, Pedestrian, Recreation Lake, Paint Finishes and Capital Repairs 2028 6 to 8 4 18.00 22,500 22,500 2.0% 25,620 33,219 Bridges, Pedestrian, Recreation Lake, Replacement 2036 20 to 25 12 78.00 97,500 97,500 1.8% 143,949 Catch Basins, Landscape, Clubhouse Parking Area, Inspections and Capital Repairs 2028 15 to 20 4 1,200.00 6,000 6,000 0.3% 6,832 Concrete Curbs and Gutters, Clubhouse Parking Area, Partial 2043 to 65 19 to 30+ 48.00 64,320 321,600 1.5% Concrete Curbs and Gutters, Woodside Park, Partial 2028 to 65 4 to 30+ 48.00 14,400 36,000 0.6% 16,397 Concrete Sidewalks, Clubhouse and Woodside Park, Partial 2026 to 65 2 to 30+ 12.00 16,560 331,200 2.1% 17,671 20,786 24,449 Concrete Sidewalks, Nature Trails, Partial 2026 to 65 2 to 30+ 12.00 27,840 835,200 3.6% 29,708 34,944 41,103 Light Poles and Fixtures, Clubhouse Parking Area 2032 to 25 8 2,400.00 28,800 28,800 0.5% 37,342 2.300 13,400 13,400 Square Yards 2.301 11,450 11,450 Square Yards 2.302 1,950 1,950 Square Yards 2.303 1,250 1,250 Square Feet 2.304 1,250 1,250 Square Feet 2.305 5 5 Each 2.306 6,700 1,340 Linear Feet 2.307 750 300 Linear Feet 2.308 27,600 1,380 Square Feet 2.309 69,600 2,320 Square Feet 2.310 12 12 Each Woodside Park Elements 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 Bridges, Pedestrian, Playground and Dog Park, Replacement 2044 20 to 25 20 74.00 14,800 14,800 0.4% Dog Park Features 2030 to 10 6 9,000.00 9,000 9,000 0.6% 10,936 Fences, Chain Link 2045 to 25 21 24.00 16,800 16,800 0.4% Fences, Wood, Split Rail 2040 to 20 16 26.00 15,600 15,600 0.3% Irrigation System, Pump 2042 to 20 18 16,000.00 16,000 16,000 0.4% Playground Equipment 2040 15 to 20 16 30,000.00 30,000 30,000 0.6% Rest Room Building, Doors 2026 to 30 2 2,000.00 4,000 4,000 0.1% 4,268 Rest Room Building, Paint Finishes, Exterior 2026 4 to 6 2 5.50 5,500 5,500 0.6% 5,869 7,131 8,665 Rest Room Building, Rest Rooms, Renovations (Incl. Patio Ceiling) 2044 to 25 20 7,500.00 15,000 15,000 0.4% Rest Room Building, Roof, Asphalt Shingles 2026 12 to 18 2 780.00 6,240 6,240 0.2% 6,659 Shade Structures, Canvas, Interim Replacement 2028 6 to 8 4 12.00 14,400 14,400 1.3% 16,397 21,260 Shade Structures, Canvas and Frames, Total Replacement 2044 to 25 20 32.00 38,400 38,400 0.9% Site Furniture 2032 10 to 15 8 27,000.00 27,000 27,000 1.1% 35,008 2.400 200 200 Square Feet 2.401 200 200 Square Feet 2.402 1 1 Allowance 2.403 700 700 Linear Feet 2.404 600 600 Linear Feet 2.405 1 1 Each 2.407 1 1 Allowance 2.408 2 2 Each 2.409 1,000 1,000 Square Feet 2.410 2 2 Each 2.411 8 8 Squares 2.412 1,200 1,200 Square Feet 2.413 1,200 1,200 Square Feet 2.414 1 1 Allowance Maintenance Facility Elements 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 1 1 Allowance Furnishings, Offices 2027 to 20 3 9,500.00 9,500 9,500 0.4% 20,046 Pond Elements Pond, Aerator, Woodside Park 2037 10 to 15 13 32,000.00 32,000 32,000 1.6% 79,425 Drainage Control Structures, Inspections and Capital Repairs 2029 to 5 5 850.00 34,000 34,000 4.8% 65,086 76,557 90,051 Erosion Control, Partial 2025 Annual 1 to 30+ 30.00 55,650 5,250,000 36.8% 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 Outflow Pipes, Mitered End Sections, Capital Repairs 2029 to 5 5 275.00 30,250 30,250 4.3% 57,907 68,114 80,119 2.200 1 1 Each 2.201 40 40 Each 2.202 175,000 1,855 Linear Feet 2.203 110 110 Each Property Site Elements Asphalt Pavement, Patch and Seal Coat (Adjusted Scope When in Coordination with Paving) 2028 3 to 5 4 2.00 26,800 26,800 3.6% 49,664 58,417 68,714 Asphalt Pavement, Mill and Overlay, Clubhouse Parking Area (Incl. Access Drive) 2043 15 to 20 19 19.00 217,550 217,550 5.2% 403,149 Asphalt Pavement, Mill and Overlay, Woodside Park 2028 15 to 20 4 19.00 37,050 37,050 1.6% 80,760 Bridges, Pedestrian, Recreation Lake, Paint Finishes and Capital Repairs 2028 6 to 8 4 18.00 22,500 22,500 2.0% 43,071 55,846 Bridges, Pedestrian, Recreation Lake, Replacement 2036 20 to 25 12 78.00 97,500 97,500 1.8% Catch Basins, Landscape, Clubhouse Parking Area, Inspections and Capital Repairs 2028 15 to 20 4 1,200.00 6,000 6,000 0.3% 13,079 Concrete Curbs and Gutters, Clubhouse Parking Area, Partial 2043 to 65 19 to 30+ 48.00 64,320 321,600 1.5% 119,193 Concrete Curbs and Gutters, Woodside Park, Partial 2028 to 65 4 to 30+ 48.00 14,400 36,000 0.6% 31,388 Concrete Sidewalks, Clubhouse and Woodside Park, Partial 2026 to 65 2 to 30+ 12.00 16,560 331,200 2.1% 28,758 33,827 39,790 Concrete Sidewalks, Nature Trails, Partial 2026 to 65 2 to 30+ 12.00 27,840 835,200 3.6% 48,348 56,869 66,893 Light Poles and Fixtures, Clubhouse Parking Area 2032 to 25 8 2,400.00 28,800 28,800 0.5% 2.300 13,400 13,400 Square Yards 2.301 11,450 11,450 Square Yards 2.302 1,950 1,950 Square Yards 2.303 1,250 1,250 Square Feet 2.304 1,250 1,250 Square Feet 2.305 5 5 Each 2.306 6,700 1,340 Linear Feet 2.307 750 300 Linear Feet 2.308 27,600 1,380 Square Feet 2.309 69,600 2,320 Square Feet 2.310 12 12 Each Woodside Park Elements Bridges, Pedestrian, Playground and Dog Park, Decking and Structure Repairs 2032 10 to 15 8 28.00 5,600 5,600 0.1% Bridges, Pedestrian, Playground and Dog Park, Replacement 2044 20 to 25 20 74.00 14,800 14,800 0.4% 28,331 Dog Park Features 2030 to 10 6 9,000.00 9,000 9,000 0.6% 15,130 20,934 Fences, Chain Link 2045 to 25 21 24.00 16,800 16,800 0.4% 33,221 Fences, Wood, Split Rail 2040 to 20 16 26.00 15,600 15,600 0.3% 26,226 Irrigation System, Pump 2042 to 20 18 16,000.00 16,000 16,000 0.4% 28,703 Playground Equipment 2040 15 to 20 16 30,000.00 30,000 30,000 0.6% 50,434 Rest Room Building, Doors 2026 to 30 2 2,000.00 4,000 4,000 0.1% Rest Room Building, Paint Finishes, Exterior 2026 4 to 6 2 5.50 5,500 5,500 0.6% 10,529 12,793 Rest Room Building, Rest Rooms, Renovations (Incl. Patio Ceiling) 2044 to 25 20 7,500.00 15,000 15,000 0.4% 28,714 Rest Room Building, Roof, Asphalt Shingles 2026 12 to 18 2 780.00 6,240 6,240 0.2% 11,945 Shade Structures, Canvas, Interim Replacement 2028 6 to 8 4 12.00 14,400 14,400 1.3% 27,566 35,741 Shade Structures, Canvas and Frames, Total Replacement 2044 to 25 20 32.00 38,400 38,400 0.9% 73,509 Site Furniture 2032 10 to 15 8 27,000.00 27,000 27,000 1.1% 51,686 2.400 200 200 Square Feet 2.401 200 200 Square Feet 2.402 1 1 Allowance 2.403 700 700 Linear Feet 2.404 600 600 Linear Feet 2.405 1 1 Each 2.407 1 1 Allowance 2.408 2 2 Each 2.409 1,000 1,000 Square Feet 2.410 2 2 Each 2.411 8 8 Squares 2.412 1,200 1,200 Square Feet 2.413 1,200 1,200 Square Feet 2.414 1 1 Allowance Maintenance Facility Elements 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 3) 2055+ indicates a component which is considered long-lived 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 ---------------------------- ------------- ------------------- --------------------------------------------------------------------------------------------------------------------------------------------- --------------- ----------- ---------------- ---------------- ---------------- -------------------- ------------------ ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Asphalt Pavement, Patch and Seal Coat 2026 3 to 5 2 2.00 3,036 3,036 0.2% 3,240 4,339 Asphalt Pavement, Mill and Overlay 2030 15 to 20 6 19.00 28,842 28,842 1.3% 35,045 Carport, Vehicle and Equipment Storage 2043 to 25 19 28.00 5,544 5,544 0.1% Concrete Flatwork, Partial (Incl. Wash Station) 2026 to 65+ 2 to 30+ 13.00 2,038 30,459 0.3% 2,174 2,558 3,009 Fences, Chain Link (Incl. Gate) 2030 to 25 6 32.00 11,088 11,088 0.2% 13,473 Light Poles and Fixtures 2030 to 25 6 1,600.00 5,280 5,280 0.1% 6,416 Storage Shed 2032 to 30 8 55.00 11,000 11,000 0.2% 14,262 Tanks, Fuel Storage, 1,000-Gallon 2030 to 20 6 6,200.00 4,092 4,092 0.2% 4,972 Tanks, Oil Separation 2030 to 20 6 5,800.00 1,914 1,914 0.1% 2,326 3.100 4,600 4,600 Square Yards 3.101 4,600 4,600 Square Yards 3.103 600 600 Square Feet 3.104 7,100 475 Square Feet 3.105 1,050 1,050 Square Feet 3.111 10 10 Each 3.113 200 200 Square Feet 3.114 2 2 Each 3.115 1 1 Each Maintenance Building Elements Air Handling and Condensing Units, Split System 2036 10 to 15 12 7,500.00 2,475 2,475 0.1% 3,654 Doors, Overhead 2029 to 25 5 3,200.00 8,448 8,448 0.4% 9,937 Ice Machine, Manitowoc 2029 to 15 5 4,500.00 1,485 1,485 0.1% 1,747 Interior Renovation, Complete 2028 to 30 4 60.00 27,720 27,720 0.4% 31,564 Interior Renovation, Partial, Subsequent 2038 8 to 12 14 8.00 3,696 3,696 0.2% 5,823 Metal Frame, Paint Finishes and Repairs 2028 8 to 10 4 2.00 15,774 15,774 0.7% 17,962 Roof and Siding, Metal 2039 to 45 15 14.00 85,932 85,932 1.8% 139,849 Windows and Doors 2039 to 40 15 110.00 8,168 8,168 0.2% 13,292 3.200 1 1 Each 3.201 8 8 Each 3.202 1 1 Each 3.203 1,400 1,400 Square Feet 3.204 1,400 1,400 Square Feet 3.205 23,900 23,900 Square Feet 3.206 18,600 18,600 Square Feet 3.207 225 225 Square Feet Maintenance Equipment (CDD and Shared) Carts and Utility Vehicles, Cub Cadet 2032 to 15 8 6,800.00 6,800 6,800 0.3% 8,817 Carts and Utility Vehicles, Cushman Hauler 800X EFI 2034 10 to 15 10 9,500.00 9,500 9,500 0.4% 13,144 Carts and Utility Vehicles, Kawasaki 2030 to 15 6 11,500.00 11,500 11,500 0.5% 13,973 Carts and Utility Vehicles, Kubota RTV 520 2030 to 15 6 12,500.00 12,500 12,500 0.5% 15,188 Excavator, Volvo EC 25 2030 20 to 25 6 18,700.00 18,700 18,700 0.3% 22,722 Light Trucks, Ford F-150 2031 10 to 15 7 45,000.00 45,000 45,000 3.1% 56,483 Light Trucks, Ford F-250 2036 10 to 15 12 75,000.00 75,000 75,000 3.7% 110,730 Loaders, Tracked, Caterpillar 2034 20 to 25 10 60,000.00 120,000 120,000 2.1% 166,029 Loaders, Wheeled, Caterpillar (Shared) 2034 to 25 10 80,800.00 26,664 26,664 0.5% 36,892 Implements, Mulcher 2029 to 10 5 28,000.00 6,500 28,000 1.8% 32,935 45,568 Mowers, Self-Propelled, Kubota Zero Turn (Shared, Incl. Miscellaneous Attachments) 2031 8 to 10 7 19,800.00 6,534 6,534 0.5% 8,201 Tractors, Case 580 Super K 2027 to 35 3 19,500.00 19,500 19,500 0.3% 21,495 Tractors, Ford 5030 2027 to 35 3 6,000.00 6,000 6,000 0.1% 6,614 Tractors, Kubota M6060D 2040 20 to 25 16 17,300.00 17,300 17,300 0.4% Trailers, Miscellaneous 2030 20 to 25 6 5,500.00 16,500 16,500 0.3% 20,049 4.101 1 1 Each 4.103 1 1 Each 4.109 1 1 Each 4.110 1 1 Each 4.114 1 1 Each 4.115 1 1 Each 4.116 1 1 Each 4.117 2 2 Each 4.118 1 1 Each 4.126 1 1 Each 4.132 1 1 Each 4.140 1 1 Each 4.141 1 1 Each 4.143 1 1 Each 4.145 3 3 Each 1 Allowance Reserve Study Update with Site Visit --------------------------------------------------------------------------------------------------------------------------------------------- Anticipated Expenditures, By Year ($7,794,036 over 30 years) 2026 to 2 ---------------------------- 2 8,200.00 2,050 ---------------- ---------------- -------------------------------------- 2,050 0.0% 2,050 ------------------ ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- 8,224,591 0 57,486 131,022 105,215 246,403 185,652 212,718 192,821 188,200 110,432 381,956 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 ---------------------------- ------------- ------------------- --------------------------------------------------------------------------------------------------------------------------------------------- --------------- ----------- ---------------- ---------------- ---------------- -------------------- ------------------ ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- Asphalt Pavement, Patch and Seal Coat 2026 3 to 5 2 2.00 3,036 3,036 0.2% 5,104 6,004 Asphalt Pavement, Mill and Overlay 2030 15 to 20 6 19.00 28,842 28,842 1.3% 67,086 Carport, Vehicle and Equipment Storage 2043 to 25 19 28.00 5,544 5,544 0.1% 10,274 Concrete Flatwork, Partial (Incl. Wash Station) 2026 to 65+ 2 to 30+ 13.00 2,038 30,459 0.3% 3,539 4,163 4,896 Fences, Chain Link (Incl. Gate) 2030 to 25 6 32.00 11,088 11,088 0.2% Light Poles and Fixtures 2030 to 25 6 1,600.00 5,280 5,280 0.1% Storage Shed 2032 to 30 8 55.00 11,000 11,000 0.2% Tanks, Fuel Storage, 1,000-Gallon 2030 to 20 6 6,200.00 4,092 4,092 0.2% 9,518 Tanks, Oil Separation 2030 to 20 6 5,800.00 1,914 1,914 0.1% 4,452 3.100 4,600 4,600 Square Yards 3.101 4,600 4,600 Square Yards 3.103 600 600 Square Feet 3.104 7,100 475 Square Feet 3.105 1,050 1,050 Square Feet 3.111 10 10 Each 3.113 200 200 Square Feet 3.114 2 2 Each 3.115 1 1 Each Maintenance Building Elements Air Handling and Condensing Units, Split System 2036 10 to 15 12 7,500.00 2,475 2,475 0.1% 5,947 Doors, Overhead 2029 to 25 5 3,200.00 8,448 8,448 0.4% 22,375 Ice Machine, Manitowoc 2029 to 15 5 4,500.00 1,485 1,485 0.1% 2,843 Interior Renovation, Complete 2028 to 30 4 60.00 27,720 27,720 0.4% Interior Renovation, Partial, Subsequent 2038 8 to 12 14 8.00 3,696 3,696 0.2% 8,056 Metal Frame, Paint Finishes and Repairs 2028 8 to 10 4 2.00 15,774 15,774 0.7% 34,383 Roof and Siding, Metal 2039 to 45 15 14.00 85,932 85,932 1.8% Windows and Doors 2039 to 40 15 110.00 8,168 8,168 0.2% 3.200 1 1 Each 3.201 8 8 Each 3.202 1 1 Each 3.203 1,400 1,400 Square Feet 3.204 1,400 1,400 Square Feet 3.205 23,900 23,900 Square Feet 3.206 18,600 18,600 Square Feet 3.207 225 225 Square Feet Maintenance Equipment (CDD and Shared) Carts and Utility Vehicles, Cub Cadet 2032 to 15 8 6,800.00 6,800 6,800 0.3% 14,349 Carts and Utility Vehicles, Cushman Hauler 800X EFI 2034 10 to 15 10 9,500.00 9,500 9,500 0.4% 19,406 Carts and Utility Vehicles, Kawasaki 2030 to 15 6 11,500.00 11,500 11,500 0.5% 22,741 Carts and Utility Vehicles, Kubota RTV 520 2030 to 15 6 12,500.00 12,500 12,500 0.5% 24,718 Excavator, Volvo EC 25 2030 20 to 25 6 18,700.00 18,700 18,700 0.3% Light Trucks, Ford F-150 2031 10 to 15 7 45,000.00 45,000 45,000 3.1% 78,148 108,124 Light Trucks, Ford F-250 2036 10 to 15 12 75,000.00 75,000 75,000 3.7% 180,206 Loaders, Tracked, Caterpillar 2034 20 to 25 10 60,000.00 120,000 120,000 2.1% Loaders, Wheeled, Caterpillar (Shared) 2034 to 25 10 80,800.00 26,664 26,664 0.5% Implements, Mulcher 2029 to 10 5 28,000.00 6,500 28,000 1.8% 63,047 Mowers, Self-Propelled, Kubota Zero Turn (Shared, Incl. Miscellaneous Attachments) 2031 8 to 10 7 19,800.00 6,534 6,534 0.5% 11,347 15,700 Tractors, Case 580 Super K 2027 to 35 3 19,500.00 19,500 19,500 0.3% Tractors, Ford 5030 2027 to 35 3 6,000.00 6,000 6,000 0.1% Tractors, Kubota M6060D 2040 20 to 25 16 17,300.00 17,300 17,300 0.4% 29,084 Trailers, Miscellaneous 2030 20 to 25 6 5,500.00 16,500 16,500 0.3% 4.101 1 1 Each 4.103 1 1 Each 4.109 1 1 Each 4.110 1 1 Each 4.114 1 1 Each 4.115 1 1 Each 4.116 1 1 Each 4.117 2 2 Each 4.118 1 1 Each 4.126 1 1 Each 4.132 1 1 Each 4.140 1 1 Each 4.141 1 1 Each 4.143 1 1 Each 4.145 3 3 Each 1 Allowance Reserve Study Update with Site Visit --------------------------------------------------------------------------------------------------------------------------------------------- Anticipated Expenditures, By Year ($7,794,036 over 30 years) 2026 to 2 ---------------------------- 2 8,200.00 2,050 ---------------- ---------------- -------------------------------------- 2,050 0.0% ------------------ ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- ------------- 8,224,591 219,534 266,783 137,146 685,406 507,716 196,729 227,942 161,952 347,388 333,025 244,225 555,268 321,052 211,398 339,937 RESERVE FUNDING PLAN all per Owners Annual Monthly 2026 2027 2028 2029 2030 2031 2032 General Fund Recommended $153,800 $12,816.67 $2.11 $2.18 $2.25 $2.33 $2.40 $2.48 $2.56 CASH FLOW ANALYSIS Current $31,777 $2,648.08 Viera East Increase $122,023 $10,168.58 $1.67 $0.07 $0.07 $0.07 $0.08 $0.08 $0.08 Community Development District Individual Reserve Budgets & Cash Flows for the Next 30 Years % over OB 0.793387516 % over previous 79.34% 3.21% 3.17% 3.19% 3.20% 3.21% 3.21% Rockledge, Florida FY2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 (Note 1) N/A 592,672 584,358 625,007 698,247 635,657 638,332 619,300 625,779 643,233 746,438 583,639 725,206 492,568 587,432 689,113 (Note 2) N/A 31,777 153,800 158,900 164,100 169,500 175,100 180,900 186,900 193,100 199,500 206,100 212,900 219,900 227,200 234,700 (Note 3) N/A 17,395 17,872 19,555 19,713 18,827 18,586 18,400 18,754 20,537 19,656 19,343 17,997 15,961 18,865 18,286 N/A (57,486) (131,022) (105,215) (246,403) (185,652) (212,718) (192,821) (188,200) (110,432) (381,956) (83,876) (463,534) (140,997) (144,384) (393,840) ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- $592,672 $584,358 $625,007 $698,247 $635,657 $638,332 $619,300 $625,779 $643,233 $746,438 $583,639 $725,206 $492,568 $587,432 $689,113 $548,260 Predicted Reserves based on 2025 funding level of: $31,777 592,672 584,358 501,154 441,649 237,053 87,981 (93,035) (259,286) 2nd Decrease Add. Reserve Contribution Add. Assessment Association Financials Single Increase/Decrease Phased Increases Flatline 2nd Flatline Decrease Operating Budget: $0 Amount: $153,800 Increase: Begin Year: Begin Year: Amount: Amount: Amount: Amount: Beginning Reserve Balance: $592,672 Starting Year: 2026 # of Phases: End Year: End Year: Year: Year: Begin Year: Begin Year: 2024 Reserve Contributions: $96,816 Amount: Amount: Type: Type: End Year: End Year: 2025 Reserve Contributions: $31,777 Component: Component: Type: Type: Component: Component: Reserves at Beginning of Year Total Recommended Reserve Contributions Estimated Interest Earned, During Year Anticipated Expenditures, By Year Anticipated Reserves at Year End (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 548,260 587,917 588,926 729,971 327,390 102,020 194,777 268,177 420,605 399,537 402,973 507,503 310,727 357,348 528,644 242,400 250,400 258,700 267,200 276,000 285,100 294,500 304,200 314,200 324,600 335,300 346,400 357,800 369,600 381,800 16,791 17,392 19,491 15,626 6,346 4,386 6,842 10,179 12,120 11,860 13,455 12,092 9,873 13,093 16,487 (219,534) (266,783) (137,146) (685,406) (507,716) (196,729) (227,942) (161,952) (347,388) (333,025) (244,225) (555,268) (321,052) (211,398) (339,937) ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- ----------------- $587,917 $588,926 $729,971 $327,390 $102,020 $194,777 $268,177 $420,605 $399,537 $402,973 $507,503 $310,727 $357,348 $528,644 $586,993 (NOTE 5) (NOTE 4) Reserves at Beginning of Year Total Recommended Reserve Contributions Estimated Interest Earned, During Year Anticipated Expenditures, By Year Anticipated Reserves at Year End 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) 2) 3) 4) 5)