Viera East Community Development District

Agenda

January 22, 2026

Agenda

Viera East
Community Development District
219 E. Livingston St. Orlando, FL 32801
Phone: 407-841-5524
January 15, 2026

Board of Supervisors Viera East Community Development District

Dear Board Members:

The Board of Supervisors of the Viera East Community Development District will meet Thursday, January 22, 2026, at 6:30 p.m. at the Faith Viera Lutheran Church, 5550 Faith Drive, Viera, FL.

Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the December 18, 2025, Board of Supervisors Meeting
New Business
Old Business
Action Items List
Staff Reports
General Manager’s Report
District Manager’s Report
Lifestyle/ Marketing Report
Restaurant Report
Treasurer’s Report
Approval of Check Register
Balance Sheet and Income Statements
Supervisor’s Requests
Adjournment

Minutes

MINUTES OF MEETING VIERA EAST
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Viera East Community Development District was held on Thursday, December 18, 2025 at 6:30 p.m. at Faith Lutheran Church, 5550 Faith Drive, Viera, Florida.
Present and constituting a quorum were:

Jennifer DeVries	Chair
Rob Dale	Vice Chairman
Bill Macheras	Treasurer
Ron Rysztogi	Assistant Secretary
Denise Yelvington	Assistant Secretary Also present were:
Jason Showe	District Manager
Jeremy LeBrun	GMS
Jim Moller	Golf Maintenance Superintendent
Michelle Webb	Lifestyle/Marketing Director

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order at 6:30 p.m. All Supervisors were present.

SECOND ORDER OF BUSINESS	Pledge of Allegiance
The Pledge of Allegiance was recited.

THIRD ORDER OF BUSINESS	Public Comment Period
Mr. Showe: The next item is the public comment period. We only have members of staff and the Board present. Therefore, we don't have any public comment period at this time.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the November 20,
2025, Board of Supervisors Meeting
Mr. Showe: Next is the approval of minutes of the November 20, 2025 meeting. They were provided as part of your agenda package. We can take any corrections or changes or a motion to approve.

On MOTION by Mr. Dale seconded by Mr. Rysztogi with all in favor the Minutes of the November 20, 2025 Board of Supervisors Meeting were approved as presented.

FIFTH ORDER OF BUSINESS	New Business
Logo Discussion
Mr. Showe: We wanted to get back to the CDD logo. I handed you some printouts.
Ms. DeVries: As you recall, we voted to have a CDD logo that was the Viera logo with just the words, “Viera East Community Development District” in the modern font. I have three options for your consideration. The first one is the same font that is used in the sign at Suseda Park and it's the same font that we're proposing. This is the same font on the Woodside Park sign. This logo is going to go on top of that. I'm passing this around, so you can see how it might look.
Ms. Yelvington: Are we talking about Option A?
Ms. DeVries: Option A is the same font as Suseda Park, which is the same font that we're proposing for the Woodland Park sign.
Ms. Yelvington: That looks totally different.
Ms. DeVries: Option B is the same font as the logo that we voted for the golf course. Option C is one of the ones that the graphic designer suggested. I don't even know the name of the font, but that was the one we liked the best.
Mr. Dale: I am good with Option A or C. I don't like Option B because it has two Vs in there. The reason I don't like just having a separate V like that, is that is The Viera Company’s logo. We are not The Viera Company. That's the impression it gives me. But I am very good with Option A or C.
Ms. DeVries: One comment on Option B. It has water under the V. I don't know if The Viera Company would accept that or not. I'm just saying he did a little variation of it.

Mr. Showe: Well, certainly whatever one you guys pick today, we'll run by The Viera Company.
Mr. Macheras: I like C.
Mr. Rysztogi: I can live with Option A, B or C. I don’t have an issue with any of the

three.

Ms. DeVries: Denise?
Ms. Yelvington: I think my top choice would be Option C. My second choice would be

Option B.
Ms. DeVries: Okay.
Mr. Dale: I vote for Option C. I do like Option C.
Ms. DeVries: I like all of them. Who else liked Option C? Mr. Macheras: I like Option C.
Ms. DeVries: We have the super majority with Option C. So, picture that on top of the sign. I think that would be fine.
Ms. Yelvington: It's teal.
Ms. DeVries: It is teal. Actually, he made it like water.
Ms. Yelvington: Oh, I thought it was just like a grainy green. Ms. DeVries: I know this color isn't really reflecting...
Ms. Yelvington: Is the Woodside Park font going to be teal also? Mr. Moller: No, the Woodside Park one is green.
Ms. Yelvington: That is a straight green. That would clash, if it's teal and green. Ms. DeVries: But we could make the sign teal.
Mr. Moller: That's too much teal. Ms. DeVries: Too much teal.
Ms. DeVries: This one was supposed to be the colors of water. Ms. Yelvington: Okay. Yeah, I like that.
Ms. DeVries: Teals and aquas. But you're right. It would clash. If we used this in those colors, we would have to make it look good with the rest of the sign.
Ms. Yelvington: Right. I mean, with any logo, we're going to get a black version, white version, color version. Aren't we going to get all different types?

Ms. DeVries: Yeah, we should. We will have different versions, but it sounds like we like the teal. Maybe it will be green a little more. How do I say this? Spruce.
Mr. Moller: We can make the font teal. It'll go with that sand color. Ms. DeVries: Okay.
Mr. Moller: If teal is the color you guys want to go with.
Mr. Dale: I just don't want it to clash with the other part of the sign. Mr. Moller: Yeah.
Ms. DeVries: Same here. So it's all got to look good together. Mr. Moller: Yeah.
Ms. DeVries: Okay, so are we taking a motion to vote on Option C? Mr. Macheras: So, the teal is simply because it looks like water?
Ms. DeVries: That is what he is proposing.
Mr. Macheras: Because I like the green better, to tell you the truth. I think that pops
more.
Ms. DeVries: Well, we could do this logo in the green and gold, like the first one.
Mr. Macheras: I'm just saying that I think green on the sign looks pretty good. I think a
little bit darker and it will pop more.
Ms. DeVries: It is darker.
Mr. Moller: Like Denise said, we really have to fix it. We can just approve it in black and then we can just make it fit whatever color scheme is going to be applied to it.
Ms. Yelvington: Yeah, like on the Woodside Park sign, if this is going to be like a metal, that we're affixing to the monument. So that would be brushed aluminum. We don’t have to worry about the colors clashing, if we do that.

On MOTION by Mr. Dale seconded by Ms. DeVries with all in favor Option C of the logo in black to match the color scheme was approved.

SIXTH ORDER OF BUSINESS	Old Business
Action Items List
Ms. DeVries: The next item is the Action Items List.

Mr. Showe: The park improvements, Jim is working on the sign. As far as the Well Agreement, the CDD has tentatively approved that agreement. The Viera East Golf District Association is supposed to meet in January. If they don't have any additional comments on it, they'll have to present it to their Board to approve it.
Mr. Dale: Did they give you any initial feedback?
Mr. Showe: Nope. They said they'll present it to the Board. Obviously with the clubhouse improvements, I think Jim's got that under his task.
Mr. Moller: Yeah, it's still in a holding pattern right now. There is nothing new. Mr. Showe: That's all we have for action items.

SEVENTH ORDER OF BUSINESS	Staff Reports
General Manager’s Report
Ms. DeVries: Staff Reports. General Manager’s Report is first.
Mr. Moller: Alright, it’s very quick because not much has happened since the last meeting. Really the only thing new is we received our November financials. We had a great November in both aspects. Golf net profit was $35,156. Last November, we made $22,826. So, we did $12,000 better than we did last November. Food and beverage net was $588. Last November, we lost $9,322. So, we improved over last November by $9,910. So basically, after the first two months of the new fiscal year, golf net was at $31,000, versus last year at $33,700. So, golf is ahead of last the first two months by over $27,000. Food and beverage net this year, is a negative $4,740. But last year we were at negative $16,874. So, food and beverage is ahead of last year by over $12,000. So total net for this year, for the first few months, is $26,269, versus last year we were at a negative $13,161. So, we're ahead of last year for the first two months by
$39,430. So, we're off to a great start. December, as of yesterday, golf rounds are sitting at
$110,000, where last December, we were sitting at $91,000. So, we're $19,000 ahead of that. Food and beverage on the 17th, is at $39,000. Last December, we were at $40,000. So, food and beverage is pretty holding the same there. Other than that, like I said, there is nothing really new to report on the different areas. The only thing is, I'm working on replacing the signs at the clubhouse. We have the old fabric board, cardboard, whatever you want to call it, foam board, with a new logo on it and the name updated. I did the first round and I started thinking, “I wonder if we should actually have both entities on there.” Like the old sign that says Viera East

Golf Club. Since we're replacing the sign, do we want to do a Viera East Golf Club Hook & Eagle Tavern sign, instead of just the golf club sign?
Ms. DeVries: Yes.
Mr. Macheras: On that big white one?
Mr. Moller: Yeah. So, we have the big white one when you come in. Mr. Macheras: Right.
Mr. Moller: Actually, these new ones will be aluminum. The guy from Kendall says that the aluminum right now is actually cheaper than that foam one.
Mr. Dale: Is the aluminum detachable? The logos for both?
Mr. Moller: Yes. So basically, it will be routed. So, what I'm thinking about doing for the big sign coming in at Golf Vista Drive and Clubhouse Drive, since we have power in both locations, we can build a small aluminum box routed out with acrylic letters. Then the inside of the box would be LED illuminated, so it's backlit.
Mr. Dale: Nice.
Mr. Moller: So, the difference between that and then just a regular 3D aluminum thing, is
$600 to $700 a sign. I like the illumination factor.
Mr. Dale: Yeah.
Mr. Moller: So basically, we are replacing the big main front sign, with one sign coming in at Golf Vista Drive and Clubhouse Drive and then that little sign exiting that says, “Thank you.”
Mr. Dale: Will it work better than our fountain illumination? Mr. Moller: I hope so.
Mr. Dale: Zing.
Mr. Moller: Those three signs are $7,000 to replace. Mr. Dale: Okay.
Ms. DeVries: Do we need to approve any of that? Mr. Moller: It's under my $10,000 authorization. Mr. Dale: Nobody has a problem.
Ms. DeVries: Yes. Definitely put the Hook & Eagle on there as well.
Mr. Moller: That was kind of the one thing I just wanted to get your guys recommendation on.

same?

Mr. Macheras: Is one going to be bigger than the other or are they going to both be the

Mr. Moller: I want them both the same. I don't know if we do side by side, top, bottom.

I'm going to let him design the sign. I'm guessing it will be side by side.
Mr. Macheras: Yeah.
Mr. Moller: I didn't get a chance, but Tom met with a fountain guy and he's going to give us some controllers today, such as the light controller.
Ms. DeVries: The one going in. We wondered why the lights were off. That’s why. Mr. Moller: We tried to have it repaired twice.
Mr. Dale: That doesn't fall under warranty?
Mr. Moller: It's just outside the warranty window. Other than that, that's all I have.
Mr. Dale: I have some issues on the budget. I just wanted to bring up something that I had under my Supervisor’s Requests. The good news is, actually I'll give you the bad news. I got nine issues. That's the bad news. The good news is, I emailed it to Jim earlier today and I he answered all of the questions via email. Largely, I want some of this just in minutes, which is why I sent it to him. Issue number one on Page 9 of the budget, in going through it this morning, I noticed paid rounds year to date, versus 2024, went from $6,745 paid rounds, to $8,266. For Bill, I did a little quick math and that is an increase of almost 23% for the first one-sixth of our fiscal year. That is a big number. Those are the paid rounds. Those don't include the season pass holder rounds. Season pass holder rounds went from $527 to $497 in the same period or roughly a 6% decrease, but there was a 23% increase in our paying customers rounds. That's huge. That will have a big impact. Kudos to Jim and the staff. Page 9 of the budget was my mistake. I misunderstood the loyalty program with the reward program. So, I was like, “I feel dopey.” So, he corrected me on that. On Page 9 also, there is another huge one. Driving range revenue was up $4,817 year to date, over 2024 or roughly a 40% increase in the driving range for one-sixth of the year. The response I got from that, was one of the things that did help us, was Duran’s Summer closure. Golfers were continuing to use our range, but that probably accounts for some of it. I can't imagine that accounts for all of that. That's a huge number.
Mr. Moller: I think I tried to explain. That was the Summer. But I think when they came to use our facility...

Mr. Dale: They stayed. That’s huge. So that was pretty cool. Budget issue number four, on Page 11 of the budget, our insurance costs, I noticed, went down $3,029 year to date, which was roughly a 12% decrease. I said, “That's very cool, but why?” The response I got was in the last audit; we cleaned up some equipment that was in there that was still insured. It probably accounted for some savings.
Mr. Showe: It was because of the claims that we had over the last year. Almost all of our CDD insurance dropped slightly. So, it's a combination of the two. They just removed some equipment and I think the rates went down.
Mr. Dale: The rates went down. So that was pretty cool. There was a 12% decrease on that. On Page 12 of the budget, our cart lease increased. Let's just call it a 30% increase. I didn't quite understand. I thought the cart lease was a fixed cost. Why would it go up 30%? The response was it was the golf course, cart lease and equipment lease. So, the equipment lease was thrown in there also.
Mr. Moller: There are two separate line items, but the same explanation.
Mr. Dale: Well, this is the first one. This is the very first one that he gave. So, this is probably the only one that I need a little bit more clarification on. The additional expense was for property taxes last year that were invoiced and paid in May, not in November. So, I guess I'm not clear on why the cart lease went up so much.
Mr. Moller: I asked it before and that was the answer that I had gotten. So, I guess there's property tax on our leases. I think one hit.
Ms. DeVries: Was it sales tax? Mr. Moller: It's not sales tax.
Ms. Yelvington: It's a tangible personal property tax. Ms. DeVries: Okay.
Mr. Dale: A business and tangible tax. Ms. Yelvington: Tangible.
Mr. Dale: Tangible, not intangible.
Ms. Yelvington: Yeah, why would we pay that on something we don't own?
Mr. Dale: That's where I was kind of like, “Yeah, there's something weird about that
one.”
Ms. DeVries: Chicago has a tax on leased equipment. We don't have that in Florida?

Ms. Yelvington: I don't know of one. Mr. Dale: I don’t think we do.
Ms. Yelvington: I mean, the tangible personal property taxes, is for all of the property in a business; the furniture, fixtures, equipment.
Mr. Dale: Why is a government entity paying it?
Ms. Yelvington: Well, we're still liable for certain taxes, even though we're a governmental entity. But I don't know why we'd be paying it on a lease, because that's not our property if we're leasing it.
Mr. Dale: Right. So, the long and short, is we don't need to beat this one up and get all of the answers. But number five, can we do a little more research on? Number six, actually, I'm just going to forget about. Number seven, on Page 13 of the budget, utilities and water year to date increased by $2,169, over FY 2024, for roughly a 40% increase. I was wondering why.
Ms. Yelvington: Wait, where is that? Because that looks the same.
Mr. Dale: That's on Page 13 of the budget. It was utilities and water year to date. The response I got, was some utilities were shared and part of the expense were billed to another entity, were not accounted for.
Mr. Showe: That's part of what we did, when we were talking about with the amended budget, where we were billing a due to from the restaurant, prior to when it was operated as a separate entity.
Mr. Dale: Right. We recaptured it. That's why it was year over year.
Mr. Showe: So, the negative amount that we expected to receive, is no longer there. So, it's making the line look larger.
Mr. Dale: I got you. Okay. Yes. It is blowing up that line. But if I'm going to catch it, somebody else in the community is going to catch that. That's why I asked. On Page 13 of the budget, equipment lease cost is up year to date. It was essentially the same as number five. So, we'll throw that all into one for number eight. Let's come back and take a look at our leases and see what's going on with that stuff. Number nine was the same answer for number seven. Our restaurant utilities increased, but it was the same answer that we just got on that. So not all of it was negative. That's why I hit with power opening. Not just the round revenue, but the increase in the number of rounds, is startling. That's an awesome, awesome number. That means people like playing us.

Mr. Moller: We definitely have seen a reduction in rounds in December, since we changed our season timeframe. However, we are $19,000 ahead of last December, for the first 17 days and doing a lot less rounds.
Mr. Dale: But as I recall, in the past...
Mr. Moller: Before our season didn't start until January 1st. This year we started our season on December 1st. I misspoke. We have been at peak season rates, since December 1st. So, we have seen a reduction in the number of rounds we're doing on Fridays and Saturdays. However, our revenues have not altered. As Turf Manager, that's singing my song right there. Less stress and more money.
Mr. Dale: Right. All of the specific numbers aside, aren't October and November generally better months for us than December, in terms of rounds, not number wise?
Mr. Moller: No. December is usually a pretty decent month. December is usually better than January.
Mr. Dale: Right. So, what you're saying is, we were head-to-head with other courses.
Mr. Moller: We were all at the same rates in October and November. We pumped the rounds out, because everyone wanted to play. Well, everyone pretty much had the same number of rounds. Yes, we've seen a reduction in our rounds played, since we're the highest price.
Mr. Dale: But we made a lot more money, though.
Mr. Moller: We did make a lot more money and put less stress on the golf course. Mr. Dale: Yes, yes.
Mr. Moller: On January 1st, we'll all be equal again.
Mr. Dale: Ironically, the one thing that we talked about the other day, you talk about the stress, but the specific signs of the stress, I told you the other day that I've heard several comments about tee boxes and stuff like that. That's what eats away at the tee box, when you got too many people beating the heck out of the course.
Mr. Moller: Right. Especially when it's the tees that the most majority of our owners are playing.
Mr. Dale: Which is exactly the counter argument against all of the people that are big advocates of season passes. They say, “Oh, you need more rounds, you need more season passes.” What it does, is it beats the heck out of you.

Mr. Moller: In my opinion, a lot of golf courses fail because they have a cheap rate. They increase their rounds, but they don't have enough money to put back into the golf course to repair the golf course in order to keep up the demand the rounds are putting on turf.
Mr. Dale: Right.
Mr. Moller: Conditions fall through and no one wants to play bad greens, bad fairways, bad tees.
Mr. Dale: So, what all of these numbers are telling me, is we absolutely made the right decision with regard to season passes.
Mr. Macheras: We call that price per transaction. I'd rather just have ten customers a day and they all spend $10,000. Right? So, I know what you're saying. I was telling Jim that I played last Saturday, at a course I won't mention. It was $75. They were no near what our course looks like. Some of the greens look worse than our fairways. There were just patches of dead grass and you putt over that. Like I told the guys I was golfing with, it's not price, it's value. People will pay to play a course that is in shape. The only reason I played over there, is because my friends invited me and I went to play with them, but nowhere near what this course had. So, for the little bit extra that we charge, people that golf a lot, want to go to that type of course.
Mr. Dale: Again, what was the round cost? Mr. Macheras: $75.
Mr. Dale: $75 for a very substandard course.
Mr. Macheras: I wouldn't even put it in a middle tier of the courses I played. I was really surprised, especially the greens. The rest of it I'm going to be over in the water anyway. You expect the greens to be in shape and they were just terrible. There were ball marks for that price. So again, value wise, it wasn't up to any standard that I'm used to. But again, it's not just price that people look at. What are they going to get for that money? That's why they're coming. Because we offered that product for that price, versus saving $20 and just playing somewhere that was terrible. So, hats off to you and your staff.

District Manager’s Report
Ms. DeVries: Okay, District Manager.
Mr. Showe: I don't have any additional items.

Lifestyle/Marketing Report
Ms. DeVries: Okay. Lifestyle/Marketing Report.
Ms. Webb: Well, so we're doing still doing Santa Bob. He's been found. He got rescued by a bunch of sandhill cranes. Rich got him, gave him to his little Grinch of neons, which got swamped by the birds and the birds saved Santa Ball. So, Santa Ball should be coming out tonight or tomorrow to his new adventure. He's really loving those sandhill cranes. He didn't like them at first, but he's really loving them. He told me that he was going to be sketching a picture of them. I found one to be his model. So, he's going to be doing some drawing this week and he says that he has a really special gift to give us on the first of the year. So, we’re looking forward to what Santa Ball has to bring. It seems that Santa Ball has stirred up the Viera Discovery Group to put out the Elf On The Shelf doing similar things. We started some things and I see some of our videos all over the place. One of them has exceeded 100 views.
Mr. Dale: I saw another restaurant is instituting salsa night.
Ms. Webb: I take it as a compliment that people are liking what we're doing and therefore they want to join the bandwagon. I don't know if anybody's heard anything negative about it, but I love that the employees have gotten involved in the Santa Ball competition and they've done some really unique stuff. It's been kind of fun to watch them get involved as well.
Mr. Moller: There is cutthroat competition.
Ms. Webb: It is a cutthroat competition. I'm very impressed with some of them. So, it's been kind of fun to watch that. But we are definitely getting more people paying attention to our page. We are getting way more reviews than what we had before when I opened it up. We may have another thing to introduce to you as a possible win for the Hook & Eagle restaurant. I got a few that said that they potentially have won the restaurant for Space Coast Magazine. I sent her another email to confirm that that's really a win. Because last time they said that we won the golf course. Then it was that we didn’t win and were the top three. So, she said, “Oh no, you should be the magazine’s winner.” So, I'm waiting for the magazine to come out in January, because that's when they will actually list it. So, if that's the case, then maybe we won the prize as the restaurant for Space Coast Magazine for the first of the year, which would be a nice thing. So that's kind of the busyness that we have going on. I know that I wasn't here last time, but we've been very busy with Santa Ball. He's been keeping track. I will tell you that Sassy Saturday was a big hit. I'm still creating the video from it. I had some great videos that a lady sent me, plus

some pictures. I'm creating a whole thing about that. So, I'll have that for Saturday. I got several compliments from the ladies, that it was the funniest one yet. So, it's definitely been a great hit for them.
Ms. Yelvington: The Farmers Market was a success.
Ms. Webb: The Farmers Market was very busy. We had a very busy Saturday. Santa came. Actually, I met Santa at karaoke. He was there. He was a very good singer. I think our live music let him sing a little bit. I had to leave to go to Sassy's, but my understanding is he got up and sang a song.
Ms. Yelvington: If he did, I didn't catch it.
Ms. Webb: Yeah. He's a good singer. He did it for free. It was a very gracious thing for him. He's a really good Santa. Saturday was busy everywhere in Brevard County. So, I'm glad it was a success. It was a busy weekend last Saturday.
Ms. DeVries: Anything else or any questions for Michelle? Ms. Yelvington: Keep up the good work, Michelle.

Restaurant Report
This item was discussed.

EIGHTH ORDER OF BUSINESS	Treasurer’s Report
Approval of Check Register
Ms. DeVries: Treasurer's Report.
Mr. Showe: We can start with the Check Register.
Mr. Macheras: I don't look at it too much since I sign them every week and I don't know if this would help anybody else, but if you look on the bottom of Page 58 to the top of Page 60 of the agenda, those are the bigger checks that I sign, like Regents Bank. That is just like a credit card. So, there's a plethora of receipts within that. I take the time to look at those. I will throw this out, because I see them all the time. For instance, on Page 59, we've got Plugged Innerwear Power Outlet. Would it help to know where that Visa card was used, like Ace Home Hardware Electrical or is everybody else just happy with mousepad and keyboard, lunch for staff, shirts, adhesive? I'll throw that out to you all. I see it, so I know what it is when I sign it. I don't know if you all would rather know where that card was spent at or are you just happy with just an explanation of what it was we bought?

Ms. DeVries: I was happy with what we bought. Mr. Macheras: I’m okay.
Mr. Dale: Unless you feel there’s something that should be drawn to the Board's attention. I know when I look at the numbers, the ones I zero in on, are generally $1,500 and above.
Mr. Macheras: Right. Like Space Coast Living, $700. That's advertising space for Space Coast Living. Again, I see them all, so I know where they were.
Ms. Yelvington: There's a column for vendor name, but we don't fill it out.
Mr. Showe: Well in that particular case, this is all driven by the system. So, because these are just a reconciliation of the credit card, all we can really do, is add to that text that's kind of under there, because the vendor is really Regions Bank.
Ms. Yelvington: Because that was a credit card.
Mr. Showe: Correct. So again, if you wanted more information, we certainly could provide it, but we probably have to do it with a different format, because I don't know if there is enough space.
Ms. Yelvington: What program is this in? Because it looks like DOS. It looks like a typewriter with the perforated side paper.
Mr. Showe: It’s a program, but we've done a lot of customization to it. Ms. Yelvington: Okay.
Mr. Macheras: I'm not saying it has to be added. I'm just saying, because I see it when I sign the checks.
Ms. Yelvington: That can be sometimes useful information to have. So, we know who is getting our money.
Mr. Rysztogi: When I'm signing them, it's usually a vendor that I don't recognize what it's for. It's $500 for Joe Smith. What's that? As long as I get answers, as long as I can talk to someone and get an answer for what it's for, I'm fine.
Ms. Yelvington: Yeah.
Mr. Rysztogi: Every time I get a logical answer on what's being spent.
Ms. Yelvington: So, let me ask you a question, Jason. If we wanted to know how much money we give Space Coast Living every year, can you run a separate report and tell us that or would that be impossible?

Mr. Showe: No, if it's a separate vendor and we write them a separate check, that vendor field is searchable.
Ms. Yelvington: Okay. Anything we pay by check is, but not the credit card stuff. Ms. Webb: They take it off my credit card.
Mr. Showe: Yeah. So, the credit card stuff, we could probably still do it, but it would be a little more work.
Ms. Webb: It is $795 per month.
Ms. Yelvington: I know. I just was using that as an example.
Mr. Showe: That would take more manual work, because it's done through the credit card. So that field isn't necessarily in that expense.
Ms. Yelvington: Yeah. Okay.
Mr. Macheras: That kind of brings up a good point, though. Is advertising a major enough field that we would want that separate, versus 35 receipts all stapled together?
Ms. Yelvington: Well, sometimes you want to be able to compare what are we getting for that amount of advertising?
Mr. Macheras: Right.
Mr. Dale: Its funny you asked that, because I didn't bring it up. But one of the things that I noticed in financials, when I was going through them, is we have marketing. I noticed for October, we have $8,000 in there and then we have $10,000 in November. My request of the Marketing Manager before the meeting, was to get with you, because those seem like high numbers. What I don't know is, does that include all of her salary?
Mr. Showe: Yes.
Mr. Dale: Does that include all of the advertising, all of that kind of stuff? So, to your question, we have marketing down as a bucket list category, but there's really no breakdown for any of that stuff.
Mr. Macheras: So, like I said, is there a line for advertising?
Mr. Dale: That's what I'm saying. It wouldn't fall under marketing, but it would have to be a separate line item.
Ms. Yelvington: Right, but if we wanted to source it by vendor, we couldn't.
Mr. Macheras: Again, because a lot of these are Dollar Tree, A's, Home Depot items. That I don't care about, but you bring up a point, now that I look at it. Is something like

advertising, we should write them a check? I'd want to see advertising separate, versus in a marketing bucket. To go back to your point, if somebody is taking the time to type in “Plug, Dinnerware, Power Outlet,” I'm thinking they could go to Ace for a power outlet or Home Depot for a plug.
Ms. Yelvington: They could.
Mr. Showe: There's only so much room in what you’re describing. But certainly, we could do that.
Ms. Yelvington: The question is if they did that, would it be sortable? I mean, if it's this kind of old-style program, can you sort by that name and find out how much you spent to any one of those vendors in a year? I don't know.
Mr. Macheras: I guess that brings up a good point. What under that credit card gets separated into supplies, utilities, salary, advertising? I don't know.
Ms. Webb: Yeah, so I'm starting to think that myself. Ms. Yelvington: But really you shouldn't have to.
Ms. Webb: I know, but if I'm spending this much on Sassy Saturdays, I’m modifying my budget, because if we are doing something extra that's not in my budget, I have to figure out somewhere else where I'm not going to do, to offset, so I stay within my budget. It's always kind of been dumped into a bucket and sometimes there's golf course advertising and then my advertiser, I'm like, what's that? I think that's always been a separate item.
Ms. Yelvington: I don't know if we can create a subcategory of marketing that's for publications or something, so we could track it.
Ms. DeVries: In Michelle's job description, she does a report of what she spent and then as much as possible what the impact of it was.
Mr. Showe: If it's specific to marketing, we could certainly do a separate report that breaks that account line out by type and category.
Ms. Yelvington: Okay.
Mr. Showe: If that's the direction of the Board. Mr. Dale: How often do you do your report?
Ms. Webb: When I’m dealing with Regions Bank, I find all of my receipts and give them to Lacey. I keep an Excel spreadsheet on what I've spent.

Mr. Dale: How often do you do a report for the Board? Would that suffice? I mean, I know it's not in the financials, but it is part of the specific record. I don't mind getting a report, but I don't know if I want two or three different calculations of the same material.
Ms. Yelvington: Oh, I get that. Really, just to go back to what Bill's question was, do we want to have the vendors listed on the credit card charges?
Mr. Dale: That part I totally get.
Ms. Yelvington: I was just giving an example of the marketing, but there can be uses for that. The marketing was just an example.
Mr. Macheras: It's up to you all. I see it. Not that I know where that dinnerware came from, but when I'm signing the checks, I'm looking at all of those receipts. So, I see those.
Mr. Macheras: Is that doable, Jason?
Mr. Showe: Yeah. As long as the space is there for that vendor, then yeah. Let me find out. I don't see that as an issue.
Ms. Yelvington: Okay.
Mr. Dale: That's something we would see in the Check Register, but not necessarily in the budget.
Mr. Showe: Yeah, you wouldn't see that in the budget. They can still get allocated to whatever the appropriate account line is for that charge. But you'd be able to see that. I think we can work on that.
Ms. Yelvington: Okay.

On MOTION by Mr. Dale seconded by Mr. Rysztogi with all in favor the December Check Register was approved.

Balance Sheet and Income Statements
Mr. Showe: Denise had a good suggestion. So, on the Balance Sheet, when you go to the General Fund for maintenance assessments, we've actually changed the proration on the assessments themselves. They were taking it as basically 112th per month, which is really the way assessments come in. We get a huge chunk in December or January. So, it kind of threw that number off a little bit. The one that you have on your iPad changes it. It's really going to just be reflective of actuals, because we know we'll get 100% of those in. It's not something we really want to prorate.

Mr. Dale: The standard now is 101%.
Mr. Showe: Don't pay in November. That's the only change you've seen in there. We did hand out the same thing I emailed you, the revised amended budget. I think it more accurately reflects what the Board was expecting in terms of overall expenses. After our call with Denise, we made some adjustments, moved some of the past year things out of the current year. We'll adjust those past years and I think the profits kind of balance out to what the Board was expecting. So again, if there's no objection, we'll use that as the final that gets attached.
Ms. DeVries: Okay. Sounds good.

NINTH ORDER OF BUSINESS	Supervisor’s Requests
Ms. DeVries: Alright. Are we ready for Supervisor’s Requests? Mr. Macheras: Merry Christmas and Happy New Year. That's it.
Mr. Rysztogi: Oh, my goodness. I wish you the same. Did you have a time when the Woodside Park sign is going to get installed?
Mr. Moller: Not yet.
Mr. Rysztogi: Is the electric there yet? Mr. Moller: No.
Mr. Rysztogi: No electric. I'm just curious. Mr. Moller: Not on the sign. No.
Mr. Rysztogi: Okay. That’s all. Ms. DeVries: Denise?
Ms. Yelvington: Nothing from me. Ms. DeVries: Rob had his turn.
Mr. Dale: One thing. I would like to again emphasize a big thank you, because I know we had some challenges. I wouldn't call it challenges, but a lot of work had to be done and Denise stepped up and contributed her expertise as a CPA and as a good person. We appreciate all of her help on that. Merry Christmas and Happy New Year.
Ms. DeVries: Hear, hear. Thank you, Denise, for helping out.
Ms. Yelvington: Yeah. I enjoyed meeting the accountants behind the scenes. It was good.
Ms. DeVries: Merry Christmas and Happy New Year from me, too. So, I'll take a motion to adjourn, if anyone wants to make one.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Macheras seconded by Mr. Rysztogi with all in favor the meeting was adjourned at 7:14 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section VI

Section A

Viera East CDD Action Items 1/22/2026

Item #	Action Item	Assigned To:	Status	Date Added	Estimated Start	Estimated Completion	Comments/Estimated Completion	

1	
Park Improvements	
Moller/Webb	
Ongoing	
2/22/24		
Early 2026	
Awaiting Sign Installation	

2	
VEGDA Well Agreement	
Showe/Moller	
Ongoing	
9/11/25			
CDD has approved - Awaiting VEGDA approval	

3	Clubhouse Improvements - Sim/Deck	
Moller	
Ongoing	
11/6/25			
Ongoing	

Updated 1/15/26

Section VIII

Section A

Viera East	
Community Development Districy	
Check Register Summary	
December 18, 2025 through Janaury 15, 2026	

Fund	Date	Check #'s	Amount	

General Fund			
12/18/25	5709-5730	$	27,134.04	
12/18/25	5727 - Voided	$	(150.00)	
01/06/26	5731-5739	$	1,350,626.31	
01/08/26	5740-5742	$	13,991.42	
01/15/26	5743-5749	$	12,783.14	

Sub-Total	$	1,404,384.91	

Capital Reserve			
01/08/26	217	$	16,400.00	
01/15/26	218	$	3,750.00	

Sub-Total	$	20,150.00	
Golf Course

12/18/25	33177-33195	$	15,775.34	
01/06/26	33196-33224	$	167,701.37	
01/08/26	33225-33240	$	23,232.97	
01/15/26	33241-33258	$	15,224.50	

Sub-Total	$	221,934.18	

Total	$	1,646,469.09

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	1
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/18/25 00266 12/11/25 1211VIE	202512 340-53800-47300	*	1,078.18 ADIRONDACK CHAIRS
AMERICAN RECYCLED PLASTIC	1,078.18 005709
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00331 12/17/25 12272025 202512 320-53800-48000	*	225.00
ENTERTAINMENT12/27/25
AMY ANDERSON	225.00 005710
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00366 12/17/25 01032026 202512 300-15500-10000	*	175.00
ENTERTAINMENT 1/3/26
CHUCK GILLESPIE	175.00 005711
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00195 12/18/25 9756292	202512 320-53800-34100	*	498.46
PEST CONTROL
ECOLAB PEST ELIMINATION DIV	498.46 005712
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00126 12/01/25 519	202512 310-51300-34000	*	9,891.67
MANAGEMENT FEES DEC25
12/01/25 519	202512 310-51300-35100	*	414.33
INFORMATION TECH DEC25
12/01/25 519	202512 310-51300-31700	*	90.17
DISSEMINATION SVC DEC25
12/01/25 519	202512 310-51300-42000	*	88.07
POSTAGE
12/01/25 519	202512 310-51300-51000	*	13.35
COPIES

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- - - - - -	

- - - - - -	

- - - - - -	

- - - - - -	

-	
-	
-	
-	
-	
-	

GMS-CENTRAL FLORIDA, LLC	10,497.59 005713
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - -
12/18/25 00330 12/17/25 01062026 202512 300-15500-10000	*	150.00
ENTERTAINMENT 01/6/26

-	-	-	-	-	-	-	-	-	-	-	

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HANS LAFLEUR	150.00 005714
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - - -
12/18/25 00330 12/17/25 01202026 202512 300-15500-10000	*	150.00
ENTERTAINMENT 1/20/26
HANS LAFLEUR	150.00 005715
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - - -
12/18/25 00336 12/17/25 01312026 202512 300-15500-10000	*	225.00
ENTERTAINMENT 1/31/26
JENNIFER WORCHEL	225.00 005716
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - - -
12/18/25 00190 12/10/25 425007	202512 340-53800-46000	*	202.86
NAPA 10W30 QT
NAPA AUTO PARTS	202.86 005717
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - - - - - - - - -
12/18/25 00196 12/11/25 21WR1187 202512 340-53800-46000	*	8,093.38 HOLDER LINES
RING POWER CORPORATION	8,093.38 005718

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

- - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	2
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/18/25 00291 12/17/25 01022026 202512 300-15500-10000	*	400.00
ENTERTAINMENT 1/2/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005719
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00291 12/17/25 01092026 202512 300-15500-10000	*	400.00
ENTERTAINMENT 1/9/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005720
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00291 12/17/25 01162026 202512 300-15500-10000	*	400.00
ENTERTAINMENT 1/16/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005721
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00291 12/17/25 01232026 202512 300-15500-10000	*	400.00
ENTERTAINMENT 1/23/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005722
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00291 12/17/25 01302026 202512 300-15500-10000	*	400.00
ENTERTAINMENT 1/30/26
ROCKSTAR KARAOKE ENTERTAINMENT LLC	400.00 005723
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00352 12/17/25 01102026 202512 300-15500-10000	*	150.00
ENTERTAINMENT 1/10/26
RYAN GATES	150.00 005724
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00348 12/17/25 01132026 202512 300-15500-10000	*	150.00
ENTERTAINMENT 1/13/26
STEVE SNELL TRIVIA NIGHT	150.00 005725
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00348 12/17/25 01272026 202512 300-15500-10000	*	150.00
ENTERTAINMENT 1/27/26
STEVE SNELL TRIVIA NIGHT	150.00 005726
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00367 12/17/25 01172026 202512 300-15500-10000	*	150.00
ENTERTAINMENT 1/17/26
12/17/25 01172026 202512 300-15500-10000	V	150.00-
ENTERTAINMENT 1/17/26
TEDDY V	.00 005727
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00362 12/17/25 01242026 202512 300-15500-10000	*	250.00
ENTERTAINMENT 11/24/26
TIM BOYD	250.00 005728
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00259 12/20/25 61 VECDD 202512 320-53800-48000	*	2,900.00 SOCIAL MEDIA MARKETING
UNIQUE WEBB CONSULTING	2,900.00 005729
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	3
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
00188	12/10/25	32311417 202512 340-53800-54100	*	88.57			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE

UNIFORMS	UNIFIRST CORPORATION	88.57	005730	
- - - -	- - -	-	- - - -	- - - -	- - - - - - - - - - - - - - - - - - - - -	-	- - -	-	-	-	-	-	- - - -	- - - - - - -	-	- - - - -	- - -	
1/06/26	00285	12/19/25	2176	202512 340-53800-47300	*	1,800.00	
GRASS	CUTTING	
A NEW LIFE LAWN CARE	&	MORE	1,800.00	005731	
- - - -	- - -	-	- - - -	- - - -	-	- - - - - - - - - - - - - - - - - - - -	-	- - -	-	-	-	-	-	- - - -	- - - -	- - -	-	- - - - -	- - -	
1/06/26	00267	12/15/25	25-12-08	202512 340-53800-47900	*	611.28	
30 YARD	ROLLOFF	
BERRY DISPOSAL	611.28	005732	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - - -	- - - -	- - -	-	-	- - - -	- - -	
1/06/26	00034	12/08/25	112086 D	202512 340-53800-47300	*	510.27	
1705 CRANE CREEK BLVD	
CITY OF COCOA	510.27	005733	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- - - -	- - - -	- - -	-	-	- - - -	- - -	
1/06/26	00191	12/29/25	SC-T0002 202512	340-53800-46000	*	134.69	
HYDRALIC HOSE	
PIRTEK	SPACE	COAST	134.69	005734	
- - - -	- - -	-	- - - -	- - - - - - - - - - - - - - - - - -	- - -	- - -	-	-	-	-	-	-	-	-	-	-	- - - -	- - - -	- - -	-	-	- - - -	- - -	
1/06/26	00078	10/23/25	217553	202510	340-53800-46000	*	49.97	
FUEL HOSE	
12/24/25	219506	202512	340-53800-46000	*	48.97	
MOTO MIX GALLON CAN	
12/24/25	219507	202512	340-53800-46000	*	77.49	
CARBURETOR	

12/18/25

ROCKLEDGE MOWER & SERVICE	176.43 005735
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 00043	1/05/26 01052026 202601 300-15100-10200	*	750,000.00
TRANSFER SBA
STATE BOARD OF ADMINISTRATION	750,000.00 005736
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 00368	1/17/26 01172026 202601 320-53800-48000	*	150.00
MUSIC ON THE PATIO 1/17

- - - - - - - - - - - - - - - - -
1/06/26 00188 12/17/25 32311427
UNIFORMS 12/24/25 32311439
UNIFORMS 12/31/25 32311452
UNIFORMS
- - - - - - - - - - - - - - - - -
1/06/26 00400	1/05/26 01052026
FY26 ASSESSMENT 10.1-12.3

TEODULO VILLARRAEL	150.00 005737

202512	340-53800-54100	*	88.57	
202512	340-53800-54100	*	88.57	

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202512 340-53800-54100											*							88.57	

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UNIFIRST	CORPORATION		
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202601 300-20700-10100											*						596,977.93	

265.71 005738
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VIERA EAST CDD - SERIES 2020	596,977.93 005739

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	4
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF

CHECK	VEND#	.....INVOICE.....	...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....	
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#	
1/08/26	00040	12/31/25	509101	202512 330-53800-47200	*	12,940.20	
MONTHLY	SERVICES	ECOR INDUSTRIES, INC.	12,940.20	005740	
- - - - - - - -	- - - - - - - - -	- - -	- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
1/08/26	00195	12/18/25	9756298	202512	320-53800-34100	*	405.95	
PEST CONTROL	
ECOLAB PEST ELIMINATION DIV	405.95	005741	
- - - - - - - -	- - - - - - - - -	- - -	- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
1/08/26	00194	1/05/26	26752601	202601	340-53800-46000	*	645.27	
BATTERY	
ROYAL BATTERY DISTRIBUTORS	645.27	005742	
- - - - - - - -	- - - - - - - - -	- - -	- - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
1/15/26	00306	1/07/26	31078	202601	320-53800-48000	*	330.00	
1/6 PAGE AD	
1/07/26	31079	202601	320-53800-48000	*	433.50	

1/4 PAGE AD

BLUEWATER CREATIVE GROUP, INC.	763.50 005743

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00169	1/08/26 W1039504 202601 340-53800-46000	*	540.38
TRACTOR
FLORIDA COAST EQUIPMENT INC	540.38 005744
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00210	1/09/26 54565 JA 202601 340-53800-43500	*	353.11

	*						61.84		
-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	-	-	-	- - - - -	-	

2300 CLUBHOUSE DR
1/09/26 75454 JA 202601 340-53800-47300
5240 MURRELL RD
FPL	414.95 005745

- - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00126	1/01/26 521	202601 310-51300-34000	*	9,891.67
MANAGEMENT FEES JAN26
1/01/26 521	202601 310-51300-35100	*	414.33
INFORMATION TECH JAN26
1/01/26 521	202601 310-51300-31700	*	90.17
DISSEMINATION SVC
1/01/26 521	202601 310-51300-51000	*	38.40
COPIES

- - - - - - -

GMS-CENTRAL FLORIDA, LLC	10,434.57 005746
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00279	1/14/26 12/25-02 202601 320-53800-41000	*	225.00
PHONE REIMB 12/25-12/26
JIM MOLLER	225.00 005747
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00369	1/02/26 2612	202601 320-53800-12000	*	159.61
4575 PLAN
1/02/26 2612	202601 340-53800-12000	*	50.17
4575 PLAN
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	5
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST-GENERAL FUND
BANK A VIERA EAST-GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/02/26 2612	202601 300-20700-10000	*	106.89
4575 PLAN
NEST EGGS	316.67 005748
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00188	1/07/26 32311460 202601 340-53800-54100	*	88.07
UNIFORMS
UNIFIRST CORPORATION	88.07 005749
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	1,404,384.91
TOTAL FOR REGISTER	1,404,384.91

VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	1
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST-SBA FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	NAME		STATUS		AMOUNT	....CHECK..... AMOUNT	#	
1/08/26 00104	1/05/26 B-22380	202601 320-53800-60000
KENDAL SIGNS			*		16,400.00	
16,400.00 000217	
- - - - - - - - 1/15/26 00095	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/07/26 01072026 202601 320-53800-60000
ARCHITECTONIC INC	- - -	- - - - -	- - - -
*	- - - -	- - - - - -	- - - - - - - -

3,750.00 000218	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - -	- - - - -	- - - -	- - - -	- - - - - -	- - - - - - - -	

BANK C CAPITAL RESERVES

DEPOSIT FOR SIGN WOODSIDE

PERMIT SETS

3,750.00

TOTAL FOR BANK C	20,150.00
TOTAL FOR REGISTER	20,150.00

VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	1
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/18/25 01485 12/08/25 92188613 202512 300-14200-10000	*	1,004.46
GOLF BALLS
ACUSHNET COMPANY	1,004.46 033177
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00091 12/10/25 INV06571 202512 300-14200-10000	*	713.78
HATS
AHEAD LLC	713.78 033178
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 01654 12/16/25 1886987	202512 320-57200-51100	*	153.74
TOWELS
ALSCO	153.74 033179
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 01560 12/11/25 00125008 202512 330-57200-43100	*	93.19
GASES
ARC3 GASES, INC	93.19 033180
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 01668 11/17/25 644915	202511 390-57200-51160	*	280.00
JANITORIAL SVC
12/08/25 646031	202512 390-57200-51160	*	280.00

	BREVARD HOME CLEANING		
- - -	- - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	

JANITORIAL SVC

- - - - - - - - - - - - - - - - -
12/18/25 01689 12/14/25 787530
BREAD 12/18/25 692756
BREAD
- - - - - - - - - - - - - - - - - - - -
12/18/25 01241 12/10/25 25DEC-12 202512 320-57200-46000
MONTHLY WINDOW CLEANING

560.00 033181

202512	300-14100-10000	*	185.00	
202512	300-14100-10000	*	185.00	

- - - - - - - - -

BREVARD BAKERS BREAD	INC		
- - - - - - - - - - - - - - - - -	- -	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - -	
*		310.00	

370.00 033182
- - - - - - - - -

CRYSTAL HI RISE, INC.	310.00 033183
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 01388 12/11/25 AR144684 202512 390-57200-54600	*	125.83
PRINTER LEASE

- - - - - - - - - - - - - - - - - - - -

DEX IMAGING	125.83 033184

- - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - -	
							*						1,250.00	

- - - - - - - - -

12/18/25 01695 12/02/25 8737050	202512 300-14200-10000

	*								69.60	
	*								177.99	
DUNLOP
- - - - - - - - - -	SPORTS AMERICAS
- - - - - - - -	
-	
-	
-	
-	
-	
-	
-	
-	
- -		
-	
-	
-	
-	
-	
-	
- - -	
			*								146.93	

GOLF BALLS
12/02/25 8737111	202512 300-14200-10000
BACKPACK
12/09/25 8745791	202512 300-14200-10000
HAT
- - - - - - - - - - - - - - - - - - - -
12/18/25 01681 11/23/25 16006474 202512 320-57200-54210

EVERON, LLC		
- - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	

MONITORING
- - - - - - - - - - - - - - - - - - - -
VIER --VIERA EAST-- AWOLFE

1,497.59 033185
- - - - - - - - -

146.93 033186
- - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	2
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/18/25 00564 12/12/25 55679	202512 390-57200-47300	*	1,141.09
70/30 COMPLUS COARSE
GOLF SPECIALTIES, INC.	1,141.09 033187
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 01071 12/01/25 518	202512 310-57200-31700	*	91.92
DISSEMINATION SVC
GMS-CENTRAL FLORIDA, LLC	91.92 033188
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00603 12/10/25 219059	202512 390-57200-46000	*	89.99
REPL BLADE
ROCKLEDGE MOWER & SERVICE	89.99 033189
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00176 12/10/25 26752512 202512 390-57200-46000	*	102.38
BATTERY
ROYAL BATTERY DISTRIBUTORS	102.38 033190
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 01334 12/09/25 16120120 202512 390-57200-47500	*	1,454.64
POST EMERGENT LIQUID
12/09/25 16120120 202512 390-57200-47100	*	221.61
POST EMERGENT LIQUID
SITEONE LANDSCAPE SUPPLY, LLC	1,676.25 033191
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 01210 12/13/25 60505163 202512 320-57200-51000	*	62.07
SUPPLIES
STAPLES ADVANTAGE	62.07 033192

12/18/25 00130	12/10/25	
	12/10/25	
	12/10/25	
	12/10/25	
	12/12/25	
	12/12/25	
	12/12/25	
	12/12/25	
	12/16/25	
	12/16/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
72248410 202512 300-14100-10200	*	257.33

202512	300-14100-10000	*	1,165.46	
202512	330-57200-51050	*	171.72	
202512	330-57200-43100	*	6.50	
202512	300-14100-10200	*	51.68	
202512	320-57200-51100	*	261.60	
202512	300-14100-10000	*	2,303.76	
202512	330-57200-43100	*	6.50	
202512	300-14100-10200	*	133.85	
202512	300-14100-10000	*	1,600.71	

BEVERAGE 72248410
FOOD 72248410
PAPER 72248410
FUEL 72248775
BEVERAGE 72248775
G/C 72248775
FOOD 72248775
FUEL 72249457
BEVERAGE 72249457
FOOD
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	3
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/16/25 72249457 202512 320-57200-51100	*	205.46
G/C
12/16/25 72249457 202512 300-15500-10000	*	616.38
G/C
12/16/25 72249457 202512 330-57200-43100	*	6.50
FUEL
SYSCO	6,787.45 033193
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 00807 12/10/25 32311417 202512 390-57200-54100	*	196.21
UNIFORMS
UNIFIRST CORPORATION	196.21 033194
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/18/25 01558 12/13/25 50369372 202512 390-57200-54600	*	652.46
TRACTORS RENTAL
WELLS FARGO FINANCIAL LEASING, INC.	652.46 033195
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01485 12/15/25 92194770 202512 300-14200-10000	*	397.42
GOLF BALLS
ACUSHNET COMPANY	397.42 033196
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01654 12/23/25 1889114	202512 320-57200-51100	*	153.74
TOWELS
12/30/25 1891277	202512 320-57200-51100	*	169.34
TOWELS
ALSCO	323.08 033197
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01560 12/31/25 00125528 202512 330-57200-43100	*	226.98
CYLINDER RENTAL
ARC3 GASES, INC	226.98 033198
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01668 12/15/25 646655	202512 390-57200-51160	*	280.00
JANITORIAL
12/22/25 646911	202512 390-57200-51160	*	280.00
JANITORIAL SERVICES
BREVARD HOME CLEANING	560.00 033199
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01689 12/27/25 692790	202512 300-14100-10000	*	77.00
BREAD
1/03/26 734861	202601 300-14100-10000	*	113.00
BREAD
BREVARD BAKERS BREAD INC	190.00 033200
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 00024 12/09/25 70192 DE 202512 390-57200-43000	*	464.26
5600 MURRELL RD
12/10/25 112664 D 202512 320-57200-43000	*	233.55
2300 CLUBHOUSE DR
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	4
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/10/25 112664 D 202512 330-57200-43000	*	233.55
2300 CLUBHOUSE DR
12/10/25 112664 D 202512 350-57200-43000	*	233.55
2300 CLUBHOUSE DR
12/10/25 141774 D 202512 320-57200-43000	*	94.02
4563 BRAYWICK CT
CITY OF COCOA UTILITIES	1,258.93 033201
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01690 12/23/25 12232025 202512 340-57200-46000	*	94.52
RENTAL CLUB REPAIR
DARREN GAUS	94.52 033202
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01695 11/07/25 8711959	202511 300-14200-10000	*	1,546.80
GOLF BALLS
12/16/25 8753953	202512 300-14200-10000	*	400.44
HATS
12/30/25 8767189	202512 300-14200-10000	*	236.80
GOLF BALLS
DUNLOP SPORTS AMERICAS	2,184.04 033203
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01394 12/15/25 63565120 202512 330-57200-54600	*	154.33
RENTAL
ECOLAB	154.33 033204
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01438 12/15/25 66051	202512 320-57200-54000	*	123.50
ADULT HANDICAPS
FLORIDA STATE GOLF ASSOCIATION	123.50 033205
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01632 12/16/25 10193406 202512 320-57200-41000	*	634.50
TELEPHONE
12/16/25 10193406 202512 300-13100-10000	*	634.51
TELEPHONE
FUSION LLC	1,269.01 033206
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 00563 12/23/25 INV/2025 202512 300-14200-10000	*	176.20
SHIRTS
12/24/25 INV/2025 202512 340-57200-51100	*	37.41
GOLF SHIRT
GLOBAL GOLF SALES, INC.	213.61 033207
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 00587 12/18/25 16973779 202512 390-57200-46110	*	713.99
GASOLINE
12/18/25 16973779 202512 300-13100-10000	*	351.67
GASOLINE
12/18/25 16973780 202512 390-57200-46110	*	207.10
DIESEL
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	5
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/18/25 16973780 202512 300-13100-10000	*	102.01
DIESEL
GLOVER OIL COMPANY INC	1,374.77 033208
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 00194 12/19/25 PINV0142 202512 390-57200-47500	*	1,459.58 TEE PROGRAM
12/19/25 PINV0142 202512 300-15500-10000	*	7,297.92 TEE PROGRAM
GOLF	VENTURES INC	8,757.50	033209	
- - - - - - - -	- - - - - - - -	- - - -	- - - - - - - - -	- - - - - - -	- -	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
1/06/26 00564	12/10/25	55668	202512	390-57200-47300	*	1,001.88	
BIN C	TOPDRESS	
GOLF	SPECIALTIES, INC.	1,001.88	033210	
- - - - - - - -	- - - - - - - -	-	- - -	- - - - - - - - -	- - - - - - - - -	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
1/06/26 01372	12/19/25	40837756	202512	320-57200-34100	*	156.34	
PRINTER	LEASE	
12/19/25	40837756	202512	300-13100-10000	*	156.34	
PRINTER	LEASE	
GREAT AMERICA FINANCIAL SVCS	312.68	033211	
- - - - - - - -	- - - - - - - - -	- - -	- - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
1/06/26 00180	12/17/25	425793	202512	390-57200-51100	*	87.45	
RATCHET	
NAPA AUTO PARTS	87.45 033212

1/06/26 00694	12/17/25	
	12/23/25	
	12/23/25	
	12/30/25	
	12/30/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
700295	202512 390-57200-47100	*	358.79

202512	390-57200-47100	*	815.20	
202512	390-57200-46000	*	315.17	

GULP 18 V PUMP 700490
TRIMMER 700490
TRIMMER
700591	202512 390-57200-47100	*	1,538.88
TRASH PUMP
700591	202512 300-13100-10000	*	757.96
TRASH PUMP
PRECISION SMALL ENGINE CO., INC.	3,786.00 033213

1/06/26 01324	12/22/25	
	12/22/25	
	12/22/25	
	12/22/25	
	12/22/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12222025 202512 300-13100-10000	*	190.00
LS VIERA EAST GIFT CARDS
12222025 202512 300-13100-10000	*	45.00
LS VIERA EAST GIFT CARDS
12222025 202512 300-13100-10000	*	25.00
LS VIERA EAST GIFT CARDS
12222025 202512 330-57200-51100	*	13.46
AMAZON PARTY SUPPLIES
12222025 202512 330-57200-51100	*	52.97
DOLLAR TREE PARTY SUPPLIE
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	6
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/22/25 12222025 202512 330-57200-54000	*	170.97
INDEED COOK POSITION
12/22/25 12222025 202512 320-57200-51200	*	175.00
LS VIERA EAST GIFT CARDS
12/22/25 12222025 202512 300-13100-10000	*	68.69
H&E TAVERN CHRISTMAS PHOT
12/22/25 12222025 202512 300-13100-10000	*	215.00
LS VIERA EAST TRIVIA PRIX
12/22/25 12222025 202512 320-57200-51200	*	35.46
PUBLIX LIQUOR
12/22/25 12222025 202512 320-57200-49000	*	39.00
REGIONS LATE FEE
12/22/25 12222025 202512 320-57200-49000	*	43.72
REGIONS BANK FEES
REGIONS BANK	1,074.27 033214
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 00603 10/30/25 217760	202510 390-57200-46000	*	61.98
GASKET
ROCKLEDGE MOWER & SERVICE	61.98 033215
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01334 12/23/25 15986624 202512 390-57200-51100	*	597.22
PLASTIC CUPS
12/23/25 16151768 202512 390-57200-51100	*	378.65
LESCO PROSECUTOR PRO
SITEONE LANDSCAPE SUPPLY, LLC	975.87 033216

1/06/26 00130	12/18/25	
	12/18/25	
	12/19/25	
	12/19/25	
	12/19/25	
	12/19/25	
	12/23/25	
	12/23/25	
	12/23/25	
	12/23/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
72249832 202512 300-14100-10000	*	194.78

330-57200-43100	*	6.50	
300-14100-10200	*	222.18	
330-57200-51025	*	667.46	

FOOD
72249832 202512
FUEL
72250009 202512
BEVEREAGE 72250009 202512

202512	300-14100-10000	*	1,516.68	
202512	330-57200-43100	*	6.50	
202512	300-14100-10200	*	327.49	

KITCHEN 72250009
FOOD 72250009
FUEL 72250684

300-14100-10000	*	1,193.72	
330-57200-51050	*	117.21	
330-57200-43100	*	6.50	

BEVERAGE 72250684 202512
FOOD
72250684 202512
KITCHEN 72250684 202512
FUEL
VIER --VIERA EAST-- AWOLFE

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	7
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
12/26/25 72251078 202512 300-14100-10000	*	836.24

	12/26/25	
	12/30/25	
	12/30/25	
	12/30/25	
	1/02/26	
	1/02/26	
	1/02/26	

FOOD
72251078 202512 330-57200-43100	*	6.50
FUEL
72251751 202512 300-14100-10200	*	467.03
BEVERAGE
72251751 202512 300-14100-10000	*	1,808.50
FOOD
72251751 202512 330-57200-43100	*	6.50
FUEL
72252482 202601 300-14100-10000	*	1,404.20
FOOD
72252482 202601 330-57200-43100	*	6.50

	*					122.93	
-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	-	-	-	- - - - - -	

FUEL
72252482 202601 330-57200-51050
PAPER
SYSCO	8,917.42 033218

1/06/26 01512	12/08/25	
	12/13/25	
	12/14/25	
	12/14/25	
	12/14/25	
	12/28/25	
	12/28/25	
	12/28/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2319512	202512 390-57200-54600	*	90.72
RENT
2337252	202512 390-57200-54600	*	726.47
RENT
2340468	202512 390-57200-54600	*	6,541.14
RENT
2340487	202512 390-57200-54600	*	4,717.02
RENT
2340487	202512 390-57200-54600	*	3,368.45
RENT
2368564	202512 390-57200-54600	*	242.06
RENT
2368564	202512 350-57200-46100	*	10,784.30
RENT
2368564	202512 390-57200-54600	*	253.59
RENT
12/28/25 2368564	202512 350-57200-46100	*	492.60
12/29/25 2372141	202512 390-57200-54600	*	1,065.98
RENT

- - - - - - - -

THE HUNTINGTON NATIONAL BANK	28,282.33 033219
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01672 12/31/25 18862289 202512 320-57200-54500	*	460.58
CLOUD BACKUP
TPX COMMUNICATIONS	460.58 033220
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01588 12/29/25 11237	202512 390-57200-47500	*	4,521.20
FOLIAR PAK FOUNDATION
TURF SOLUTIONS OF FLORIDA INC	4,521.20 033221
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	8
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

390-57200-54100	*	196.21	
390-57200-54100	*	192.21	

1/06/26 00807 12/24/25 32311439 202512
UNIFORMS 12/31/25 32311452 202512
UNIFORMS
UNIFIRST CORPORATION	388.42 033222
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/06/26 01244	1/05/26 01052026 202601 300-15100-00700	*	100,000.00

- - - - - - - - 1/06/26 00117	VIERA EAST CDD
- - - - - - - - - - - - - - - - - - - - - - - - - -
12/15/25 41319514 202512 390-57200-46000	-
-	SERIES 2012
- - - - - -	-	-	-	-	-	- -
*	-	-	-	-	-	-	100,000.00
- - - - - - - - -	033223
- - -	
	12/22/25 41320972 202512 320-57200-46000								*							132.18		
	FILTER OIL																	
	12/29/25 41321560 202512 390-57200-46000								*							173.04		
	THROTTLE																	
	WESCOTURF INC.															703.60	033224	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - -	-	- - - - - -	-	-	-	-	-	- -	-	-	-	-	-	-	- - - - - - - - -	- - -	
1/08/26 01654	1/06/26 1893440	202601 320-57200-51100								*							169.34		
	TOWELS																	

INVESTMENR SERIES 2012

FILTER OIL

398.38

ALSCO	169.34 033225
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 01668 12/29/25 647423	202512 390-57200-51160	*	280.00
JANITORIAL SVCS
BREVARD HOME CLEANING	280.00 033226

1/08/26 01693	12/29/25	
	12/29/25	
	12/29/25	
	12/29/25	
	12/29/25	
	12/29/25	
	12/29/25	
	12/29/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12292025 202512 300-13100-10000	*	34.94
SPOUT & CONTROL
12292025 202512 300-13100-10000	*	134.04
BLADE/CONDUIT/BOLTS
12292025 202512 300-13100-10000	*	9.98
QUICK CONNECT
12292025 202512 300-13100-10000	*	27.84
ADAPTER/BUSHING
12292025 202512 300-13100-10000	*	96.98
STRANDED WIRE
12292025 202512 300-13100-10000	*	36.82
GLOVES
12292025 202512 300-13100-10000	*	112.94
ELBOW/4X4
12292025 202512 300-13100-10000	*	4.74
SEAL
HOME DEPOT CREDIT SERVICES	458.28 033227
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 01680 12/18/25 INV80466 202512 340-57200-54100	*	220.00
GOLF SHIRTS
MINT GREEN GROUP USA	220.00 033228
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	9
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/08/26 00694	1/05/26 700673	202601 390-57200-51100	*	143.98
HOLE CUTTER
1/06/26 700713	202601 390-57200-46000	*	349.92
BATTERY CHARGER
PRECISION SMALL ENGINE CO., INC.	493.90 033229
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 99999	1/08/26 VOID	202601 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033230
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 99999	1/08/26 VOID	202601 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033231
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 99999	1/08/26 VOID	202601 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033232
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 99999	1/08/26 VOID	202601 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033233
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 99999	1/08/26 VOID	202601 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 033234

	*	230.31	
	*	25.92	
	*	187.40	
	*	281.13	
	*	168.55	
	*	44.97	
	*	74.97	
	*	250.00	
	*	38.00	

EAST-- AWOLFE	*	21.40	

1/08/26 01324	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
12162025 202512 300-13100-10000
AMAZON PET WASTE BAGS
12162025 202512 320-57200-51100
AMAZON SANITIZER/MIC HOLD 12162025 202512 330-57200-52000
COSTCO FOOD
12162025 202512 330-57200-46000
HOSPITALITY RESOURCES ELC 12162025 202512 390-57200-51100
HOME DEPOT PATIO SHIELD 12162025 202512 320-57200-51200
DUNKIN DONUTS
12162025 202512 330-57200-52000
DUNKIN COFFEE
12162025 202512 300-13100-10000
DREAMSTIME PHOTOGRAPHY 12162025 202512 300-14200-10000
AL'S TROPHY TROPHIES
12162025 202512 300-13100-10000
EL CAR WASH TRUCK MAINT
VIER --VIERA

AP300R		YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER	CHECK REGISTER	RUN	1/15/26	PAGE	10	
*** CHECK DATES	12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE	
	BANK B VIERA EAST-GOLF			
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR	NAME	STATUS	AMOUNT	....CHECK.....	
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
12/16/25
12/16/25	12162025 202512 340-57200-42600
12162025 202512 390-57200-51100		*
*	209.97
9.95	
12/16/25	AMAZON STICKERS
12162025 202512 340-57200-51100		*	23.02	
12/16/25	AMAZON PUTTING TUTOR
12162025 202512 330-57200-46000		*	139.00	
12/16/25	AMAZON BOTTLE HOLDER
12162025 202512 320-57200-41000		*	113.95	
12/16/25	HULU HULU SUBSCRIPTION
12162025 202512 320-57200-51000		*	15.34	
AMAZON	AQUARIUM PLANT	
12/16/25	12162025 202512 320-57200-51100		*	300.00	
LATHEM	TIME UPGRADE TERMI	
12/16/25	12162025 202512 300-13100-10000		*	337.68	
AMAZON	SECURITY MIRRORS	
12/16/25	12162025 202512 340-57200-51100		*	25.29	
AMAZON	SUPPLIES	
12/16/25	12162025 202512 320-57200-51200		*	254.92	
AMAZON	HOLIDAY SUPPLIES	
12/16/25	12162025 202512 300-13100-10000		*	155.59	
AMAZON	FURNACE/FILTERS	
12/16/25	12162025 202512 320-57200-54000		*	130.00	
COSTCO	ANNUAL FEE	
12/16/25	12162025 202512 320-57200-51100		*	894.00	
LATHEM	TIME TERMINAL/PLAY	
12/16/25	12162025 202512 300-13100-10000		*	16.72	
AMAZON	BELT	
12/16/25	12162025 202512 320-57200-51200		*	52.49	
12/16/25	12162025 202512 320-57200-51100		*	249.99	
AMAZON	FIRE TV	
12/16/25	12162025 202512 300-13100-10000		*	46.99	
AMAZON	SEWER JETTER	
12/16/25	12162025 202512 320-57200-51100		*	25.16	
AMAZON	ORNAMENTS	
12/16/25
12/16/25	12162025 202512 320-57200-41000
12162025 202512 340-57200-51100		*
*	143.00
117.98	
AMAZON	STORE BAGS	
12/16/25	12162025 202512 320-57200-51100		*	52.99	
AMAZON	TISSUE	
12/16/25	12162025 202512 300-13100-10000		*	909.03	
SUTTON	AUTO F-250 SERVICE	
12/16/25	12162025 202512 320-57200-51000		*	23.34	
AMAZON	AQUARIUM PLANT	
	VIER --VIERA	EAST-- AWOLFE			

CAROLINA'S GOLF ASSOC. FO

AMAZON CHRISTMAS SUPPLIES

CRICKET WIRELESS

AP300R		YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER	CHECK REGISTER	RUN	1/15/26	PAGE	11	
*** CHECK DATES	12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE	
	BANK B VIERA EAST-GOLF			
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR	NAME	STATUS	AMOUNT	....CHECK.....	
DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
12/16/25
12/16/25	12162025 202512 300-13100-10000
12162025 202512 320-57200-51000		*
*	7.48
50.74	
12/16/25	AMAZON TISSUE/COFFEE/BAGS
12162025 202512 320-57200-51200		*	13.97	
12/16/25	MR. DELISCIOS PIZZA CHRIS
12162025 202512 300-13100-10000		*	24.58	
12/16/25	AMAZON K CUP HOLDER
12162025 202512 300-13100-10000		*	134.81	
12/16/25	AMAZON COFFEE MAKER
12162025 202512 300-13100-10000		*	77.25	
12/16/25	WINN DIXIE FOOD
12162025 202512 300-13100-10000		*	53.98	
COSTCO	DECEMBER EVENT	
12/16/25	12162025 202512 300-13100-10000		*	130.35	
AMAZON	CIDER/HOT COCOA	
12/16/25	12162025 202512 300-13100-10000		*	9.62	
AMAZON	EQUIPMENT PROTECTI	
12/16/25	12162025 202512 300-13100-10000		*	126.07	
AMAZON	PARTY SUPPLIES	
12/16/25	12162025 202512 300-13100-10000		*	56.70	
AMAZON	ORNAMENTS	
12/16/25	12162025 202512 300-13100-10000		*	47.93	
AMAZON	TRIPOD	
12/16/25	12162025 202512 300-13100-10000		*	31.96	
AMAZON	STORAGE BAGS	
12/16/25	12162025 202512 300-13100-10000		*	37.55	
AMAZON	CHRISTMAS SUPPLIES	
12/16/25	12162025 202512 300-13100-10000		*	34.20	
12/16/25	12162025 202512 300-13100-10000		*	68.47	
AMAZON	PODIUM STAND	
12/16/25	12162025 202512 300-13100-10000		*	87.73	
AMAZON	BACKDROP STAND	
12/16/25	12162025 202512 300-13100-10000		*	83.39	
AMAZON	ORNAMENTS & POSTER	
12/16/25	12162025 202512 300-13100-10000		*	52.58	
AMAZON	CHRISTMAS SUPPLIES	
12/16/25	12162025 202512 300-13100-10000		*	198.86	
AMAZON	CHRISTMAS SUPPLIES	
12/16/25
12/16/25	12162025 202512 300-13100-10000
12162025 202512 300-13100-10000		*
*	85.60
22.46	
12/16/25	AMAZON CHRISTMAS SUPPLIES
12162025 202512 300-13100-10000		*	33.99	
	DISPLAY NOW SUBSCRIPTION				
	VIER --VIERA	EAST-- AWOLFE			

O'REILLY OIL

AMAZON CHRISTMAS SUPPLIES

CANVA BUSINESS CARDS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	12
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	
	12/16/25	

12162025 202512 300-13100-10000	*	69.48
AMAZON PENS & GOLF BALLS
12162025 202512 300-13100-10000	*	171.77
AMAZON BACKDROP STAND
12162025 202512 300-13100-10000	*	288.73
GOOGLE GOOGLE ADS
12162025 202512 300-13100-10000	*	24.36-AMAZON BACKDROP STAND
12162025 202512 300-13100-10000	*	715.85
INDIAN RIVER MEDIA SPACE
12162025 202512 300-13100-10000	*	125.62
AMAZON PROPANE CYLINDERS
12162025 202512 300-13100-10000	*	427.96
AMAZON PATIO HEATER
12/16/25 12162025 202512 300-13100-10000	*	35.00
CONSTANT CONTACT MARKETIN
12/16/25 12162025 202512 300-13100-10000	*	13.90
AMAZON STICKERS
12/16/25 12162025 202512 300-13100-10000	*	69.96
LS VIERA EAST GC MARKETIN
12/16/25 12162025 202512 300-13100-10000	*	14.97
AMAZON GAMES
12/16/25 12162025 202512 300-13100-10000	*	28.87
AMAZON CHRISTMAS SUPPLIES
12/16/25 12162025 202512 300-13100-10000	*	21.40
DOLLAR TREE SASSY SATURDA
12/16/25 12162025 202512 300-13100-10000	*	128.38
KIRKLAND CHRISTMAS TREE
12/16/25 12162025 202512 320-57200-49000	*	49.00
REGIONS LATE FEE
12/16/25 12162025 202512 320-57200-49000	*	153.46
REGIONS INTEREST CHARGE
REGIONS BANK	9,329.31 033235
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 01369	3/29/24 7885226	202510 340-57200-51100	*	107.22
LNCHR
3/29/24 7885226	202510 300-15500-10000	*	857.78
LNCHR
4/08/24 7898635	202510 340-57200-51100	*	214.44
LNCHR
4/08/24 7898635	202510 300-15500-10000	*	1,715.56
LNCHR
4/11/24 7905213	202510 340-57200-51100	*	107.22
LNCHR
4/11/24 7905213	202510 300-15500-10000	*	857.78
LNCHR
SRIXON/CLEVELAND GOLF/XXIO	3,860.00 033236
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	13
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

1/08/26 00130	1/05/26	
	1/05/26	
	1/06/26	
	1/06/26	
	1/06/26	
	1/06/26	

202601	300-14100-10000	*	113.70	
202601	330-57200-43100	*	6.50	

72253070
FOOD 72253070
FUEL
72253232 202601 300-14100-10200	*	984.08
BEVERAGES
72253232 202601 300-14100-10000	*	1,930.28

202601	330-57200-51050	*	39.57	
202601	330-57200-43100	*	6.50	

FOOD 72253232
PAPER 72253232
FUEL
SYSCO	3,080.63 033237
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 01588	1/01/26 11236	202601 390-57200-47500	*	3,120.00
BULK GRANULAR FERTILIZER
TURF SOLUTIONS OF FLORIDA INC	3,120.00 033238

320-57200-34100	*	998.45	
390-57200-47900	*	471.36	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/08/26 00068 12/29/25 9313839- 202601
8 YARD DUMPSTER
12/29/25 9314129- 202601

WASTE MANAGEMENT	1,469.81	033239	
- - - - - - - -	- - - - - - - - -	- - -	- - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
1/08/26 00117	12/31/25	41322035	202512	390-57200-46000	*	751.70	
SCREW	
WESCOTURF INC.	751.70	033240	
- - - - - - - -	- - - - - - - - -	- - -	- - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
1/15/26 01485	1/07/26	92204543 202601	300-14200-10000	*	159.25	
1/08/26	92205133 202601	300-14200-10000	*	476.28	
GOLF BALLS	
1/13/26	92207291 202601	340-57200-42600	*	24.01	

6 YARD DUMPSTER

GOLF BALLS

COUNTER CARD

ACUSHNET COMPANY	659.54 033241

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00091	1/09/26 INV06590 202601 300-14200-10000	*	182.48
BALLMARKERS
AHEAD LLC	182.48 033242
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01654	1/13/26 1895585	202601 320-57200-51100	*	169.34
TOWELS
ALSCO	169.34 033243
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01560	1/08/26 00125752 202601 330-57200-43100	*	109.11
GASES
ARC3 GASES, INC	109.11 033244
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	14
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/15/26 01703	1/02/26 62752310 202601 330-57200-54000	*	1,527.00
MUSIC LICENSE 1/1-12/26
BMI	1,527.00 033245
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01668	1/05/26 647768	202601 390-57200-51160	*	280.00
JANITORIAL SVCS
BREVARD HOME CLEANING	280.00 033246
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01689	1/08/26 734884	202601 300-14100-10000	*	185.00
BREAD
BREVARD BAKERS BREAD INC	185.00 033247
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01388	1/12/26 AR146180 202601 390-57200-54600	*	124.60
PRINTER LEASE
DEX IMAGING	124.60 033248

300-14200-10000	*	140.40	
340-57200-51100	*	245.10	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01695 12/23/25 8762811	202512
HALO XL FWY RH 1/02/26 8767693	202601
RENTAL CLUB REPLACEMENT
DUNLOP SPORTS AMERICAS	385.50 033249
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01681 12/22/25 16022128 202512 320-57200-54210	*	146.93
MONITORING
EVERON, LLC	146.93 033250

1/15/26 00035	1/09/26	
	1/09/26	
	1/09/26	
	1/09/26	
	1/09/26	
	1/09/26	
	1/09/26	
	1/09/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
33189 JA 202601 330-57200-43000	*	717.03
2300 CLUBHOUSE DR
33189 JA 202601 340-57200-43000	*	717.02
2300 CLUBHOUSE DR
42334 JA 202601 300-11500-10000	*	59.23
2200 CLUBHOUSE DR
42334 JA 202601 340-57200-43000	*	88.84
2200 CLUBHOUSE DR
45156 JA 202601 390-57200-43000	*	1,546.83
5250 MURRELL RD
45156 JA 202601 320-57200-43000	*	386.71
5250 MURRELL RD
52104 JA 202601 350-57200-43000	*	794.65
2300 CLUBHOUSE DR
57086 JA 202601 320-57200-43000	*	33.47
4563 BRAYWICK CT
FPL	4,343.78 033251
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00563	1/08/26 INV2026/ 202601 350-57200-51300	*	368.58
LARGE BASKETS
GLOBAL GOLF SALES, INC.	368.58 033252
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	1/15/26	PAGE	15
*** CHECK DATES 12/18/2025 - 01/15/2026 ***	VIERA EAST- GOLF COURSE
BANK B VIERA EAST-GOLF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

390-57200-46110	*	811.85	
300-13100-10000	*	399.87	

1/15/26 00587	1/02/26 16998637 202601
GASOLINE 1/02/26 16998637 202601
GASOLINE
GLOVER OIL COMPANY INC	1,211.72 033253
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01071	1/01/26 520	202601 310-57200-31700	*	91.92
DISSEMINATION SVC
GMS-CENTRAL FLORIDA, LLC	91.92 033254
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 01358 12/31/25 00141239 202512 320-57200-46000	*	61.73
CYLINDER RENTAL
NEXAIR, LLC	61.73 033255
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00694	1/08/26 700838	202601 390-57200-47100	*	287.73
PRESSURE SWITCH KIT PUMP
PRECISION SMALL ENGINE CO., INC.	287.73 033256

1/15/26 00130	1/09/26	
	1/09/26	
	1/09/26	
	1/13/26	
	1/13/26	
	1/13/26	
	1/13/26	
	1/13/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
72253801 202601 330-57200-51050	*	252.50

202601	300-14100-10000	*	1,524.99	
202601	330-57200-43100	*	6.50	
202601	300-14100-10000	*	1,927.38	
202601	330-57200-51025	*	356.03	
202601	330-57200-51050	*	191.95	

PAPER 72253801
FOOD 72253801
FUEL 72254538
FOOD 72254538
KITCHEN 72254538
PAPER
72254538 202601 300-14100-10200	*	627.48
BEVERAGES
72254538 202601 330-57200-43100	*	6.50
FUEL
SYSCO	4,893.33 033257
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/15/26 00807	1/07/26 32311460 202601 390-57200-54100	*	196.21
UNIFORMS
UNIFIRST CORPORATION	196.21 033258
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	221,934.18
TOTAL FOR REGISTER	221,934.18 VIER --VIERA EAST-- AWOLFE

Section B

Viera East	
Community Development District	

Unaudited Financial Reporting	
December 31, 2025	

Table of Contents

1

2-4

5-7

8

	Balance Sheet

	General Fund

	Month to Month - General Fund

	Assessment Receipt Schedule

9-16	
17-22	

	Golf Course, Pro Shop & Restaurant

	Month to Month - Golf Course, Pro Shop & Restaurant

23		Capital Reserve

24	
25	

	Capital Reserve Check Register

	Debt Service Series 2020

26		Capital Projects Series 2020

Viera East	
Community Development District	
Combined Balance Sheet	
December 31, 2025	

General	Capital Reserve	Debt Service	Capital Projects	Golf Course/	Totals	
Fund	Fund	Fund	Fund	Recreation Fund	Governmental Funds	

$ 2,228,730	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	1,350	
$	21,521	
$	-	
$	-	

$	-	
$	-	
$	288,524	
$	-	
$	-	
$	14,443	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	596,978	
$	-	
$	-	
$	-	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	

$	409,392	
$	2,000	
$	-	
$	-	
$	979	
$	-	
$	-	
$	-	
$	521,633	
$	-	
$	226,756	
$	36,123	
$	39,090	

$	2,638,123	
$	2,000	
$	288,524	
$	-	
$	979	
$	14,443	
$	-	
$	-	
$	1,118,611	
$	1,350	
$	248,276	
$	36,123	
$	39,090	

Assets	
Cash	
Operating Account	
Petty Cash	
Capital Reserve Account	
Assessments Receivable	
Accounts Receivable	
Due from Capital Projects	
Due from Capital Reserve	
Due from Golf Course	
Due from General Fund	
Due from Other	
Prepaid Expenses	
Inventory - Pro Shop	
Inventory - Hook & Eagle	
Investments	
State Board of Administration	
Series 2012	
Reserve	
Benefit Assessment	
Bond Service	
Recreation Fees	
Prepaid Expenses - Debt	
Series 2020	
Reserve	
Temporary Interest	
Bond Service	
Project	
Improvements (Net of Depreciation)	

$  222,481

$	1,126,093	$	-	$

-	$	309,338	$

1,657,912

$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	-	
$	-	
$	-	
$	-	
$	-	

	
$	282,932	
$	49,854	
$	6,135	
$	107,470	
$	-	

	
$	282,932	
$	49,854	
$	6,135	
$	107,470	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	

$	-	
$	-	
$	-	
$	-	
$	-	

$	236,942	
$	0	
$	68,330	
$	-	
$	-	

$	-	
$	-	
$	-	
$	66,182	
$	-	

$	-	
$	-	
$	-	
$	-	
$  1,779,589	

$	236,942	
$	0	
$	68,330	
$	66,182	
$	1,779,589	

Total Assets	$ 2,474,082	$  1,429,060	$  902,251	$	66,182	$ 3,771,292	$	8,642,867	
Liabilities	
Accounts Payable	$	15,908	$	-	$	-	$	-	$	81,301	$	97,208	
Accrued Expenses	$	2,276	$	-	$	-	$	-	$	1,250	$	3,525	
Deferred Revenue - Season Advance	$	-	$	-	$	-	$	-	$	53,837	$	53,837	
Deferred Revenue - Special Assessment O&M $	-	$	-	$	-	$	-	$	13,679	$	13,679	
Deferred Revenue - Special Assessment Debt	$	-	$	-	$	-	$	-	$	368,448	$	368,448	
Due to General Fund	$	-	$	-	$	-	$	-	$	-	$	-	
Due to Golf Course	$  521,633	$	-	$	-	$	-	$	-	$	521,633	
Due to Debt Service	$  596,978	$	-	$	-	$	-	$	-	$	596,978	
Due to Capital Reserve	$	-	$	-	$	-	$	14,443	$	-	$	14,443	
Accrued Interest Payable	$	-	$	-	$	-	$	-	$	15,376	$	15,376	
Accrued Principal Payable	$	-	$	-	$	-	$	-	$	136,250	$	136,250	
Accrued Payroll Payable	$	1,309	$	-	$	-	$	-	$	2,566	$	3,876	
Payroll Tips Payable	$	-	$	-	$	-	$	-	$	1,021	$	1,021	
Notes Payable	$	-	$	-	$	-	$	-	$	766,826	$	766,826	
Sales Tax Payable	$	-	$	-	$	-	$	-	$	30,914	$	30,914	
Event Deposits	$	-	$	-	$	-	$	-	$	250	$	250	
Bonds Payable - Series 2012	$	-	$	-	$	-	$	-	$	545,000	$	545,000	
Bond Discount	$	-	$	-	$	-	$	-	$	(4,294)	$	(4,294)	
Deferred Loss	$	-	$	-	$	-	$	-	$	(35,353)	$	(35,353)	

Total Liabilites	$ 1,138,103	$	-	$	-	$	14,443	$ 1,977,071	$	3,129,617	
Fund Balance	
Nonspendable	
Prepaid Items	$	21,521	$	-	$	-	$	-	$	-	$	21,521	
Restricted for	
Debt Service - Series 2020	$	-	$	-	$	902,251	$	-	$	-	$	902,251	
Capital Projects - Series 2020	$	-	$	-	$	-	$	51,740	$	-	$	51,740	
Assigned for	
Capital Reserves	$	-	$	1,429,060	$	-	$	-	$	-	$	1,429,060	
Unassigned	$ 1,314,458	$	-	$	-	$	-	$  1,794,221	$	3,108,679	

Total Fund Balances	$ 1,335,978	$  1,429,060	$  902,251	$	51,740	$ 1,794,221	$	5,513,250	

Total Liabilities & Fund Balance	$ 2,474,082	$	1,429,060	$	902,251	$	66,182	$  3,771,292	$	8,642,867

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Revenues		
Maintenance Assessments	$ 1,378,973	
Golf Course Administrative Services	$	56,280	
Miscellaneous Revenue - Marketing	$	10,000	
Interest Income	$	5,000	

	
$ 1,255,640	
$	14,070	
$	2,500	
$	1,250	

	
$ 1,255,640	
$	14,070	
$	1,483	
$	2,305	

	
$	-	
$	-	
$	(1,017)	
$	1,055	

Total Revenues	$1,450,253	$1,273,460	$1,273,499	$	39	

Expenditures					
General & Administrative					
Supervisors Fees	$	30,519	$	7,630	$	6,862	$	768	
Engineering Fees	$	5,000	$	1,250	$	-	$	1,250	
Attorney's Fees	$	20,000	$	5,000	$	3,644	$	1,356	
Dissemination	$	1,082	$	270	$	271	$	(0)	
Trustee Fees	$	6,160	$	1,540	$	1,010	$	530	
Annual Audit	$	15,022	$	3,756	$	3,756	$	(0)	
Collection Agent	$	2,575	$	644	$	644	$	(0)	
Management Fees	$  118,700	$	29,675	$	29,675	$	(0)	
Postage	$	2,000	$	500	$	124	$	376	
Printing & Binding	$	2,500	$	625	$	-	$	625	
Insurance - Liability	$	12,804	$	3,201	$	2,711	$	490	
Legal Advertising	$	2,500	$	625	$	110	$	515	
Other Current Charges	$	1,200	$	300	$	124	$	176	
Office Supplies	$	2,000	$	500	$	55	$	445	
Dues & Licenses	$	175	$	175	$	175	$	-	
Information Technology	$	4,972	$	1,243	$	1,243	$	(0)	
Total General & Administrative	$ 227,208	$	56,933	$	50,403	$	6,530	

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Operations & Maintenance

Operating Expenditures		
Salaries	$  187,425	
Administration Fee	$	1,508	
FICA Expense	$	14,338	
Health Insurance	$	5,250	
Workers Compensation	$	4,169	
Unemployment	$	1,119	
Retirement Contribution	$	5,061	
Other Contractual	$	10,000	
Marketing - Lifestyle/Amenities	$  116,000	
Training	$	500	

$	46,856	
$	377	
$	3,585	
$	1,313	
$	1,042	
$	280	
$	1,265	
$	2,500	
$	29,000	
$	125	

$	50,348	
$	243	
$	4,561	
$	229	
$	942	
$	240	
$	-	
$	2,458	
$	28,761	
$	557	

$	(3,492)	
$	134	
$	(977)	
$	1,084	
$	100	
$	40	
$	1,265	
$	42	
$	239	
$	(432)	

Subtotal Field Expenditures	$ 345,370	$	86,342	$	88,338	$	(1,996)	

Maintenance Expenditures		
Canal Maintenance	$	14,000	
Lake Bank Restoration	$  164,000	
Lake Bank Education Project	$	3,000	
Environmental Services	$	10,000	
Water Management System	$  148,622	
Midge Control	$	8,000	
Contingencies	$	7,500	
Fire Line Management	$	3,500	
Basin Repair	$	3,000	

$	3,500	
$	41,000	
$	750	
$	2,500	
$	37,156	
$	2,000	
$	1,875	
$	875	
$	750	

$	-	
$	-	
$	-	
$	-	
$	36,471	
$	-	
$	250	
$	-	
$	-	

$	3,500	
$	41,000	
$	750	
$	2,500	
$	685	
$	2,000	
$	1,625	
$	875	
$	750	

Subtotal Maintenance Expenditures	$ 361,622	$	90,406	$	36,721	$	53,685	

Viera East	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Grounds Maintenance Expenditures		
Salaries	$  244,367	
Bonus Program	$	-	
Administrative Fees	$	2,840	
FICA	$	18,694	
Health Insurance	$	34,538	
Workers Compensation	$	5,436	
Unemployment	$	2,608	
Retirement Contribution	$	6,682	
Telephone	$	6,000	
Utilities	$	8,020	
Property Appraiser	$	2,100	
Insurance - Property	$	3,711	
Repairs	$	25,000	
Fuel	$	18,000	
Park Maintenance	$	35,000	
Sidewalk Repair	$	15,000	
Chemicals	$	4,000	
Contingencies	$	10,000	
Refuse	$	18,000	
Office Supplies	$	2,500	
Uniforms	$	4,000	
Fire Alarm System	$	500	
Rain Bird Pump System	$	-	
Park Materials	$	10,000	
Bay Hill Flow Way Maintenance	$	20,000	

	
$	61,092	
$	-	
$	710	
$	4,674	
$	8,634	
$	1,359	
$	652	
$	1,671	
$	1,500	
$	2,005	
$	525	
$	928	
$	6,250	
$	4,500	
$	8,750	
$	3,750	
$	1,000	
$	2,500	
$	4,500	
$	625	
$	1,000	
$	125	
$	-	
$	2,500	
$	5,000	

	
$	34,972	
$	75,108	
$	505	
$	3,350	
$	7,910	
$	692	
$	174	
$	-	
$	2,054	
$	942	
$	2,391	
$	997	
$	14,247	
$	3,204	
$	12,695	
$	338	
$	-	
$	1,502	
$	3,272	
$	-	
$	1,325	
$	-	
$	-	
$	-	
$	-	

	
$	26,119	
$	(75,108)	
$	205	
$	1,324	
$	725	
$	667	
$	478	
$	1,671	
$	(554)	
$	1,063	
$	(1,866)	
$	(69)	
$	(7,997)	
$	1,296	
$	(3,945)	
$	3,412	
$	1,000	
$	998	
$	1,228	
$	625	
$	(325)	
$	125	
$	-	
$	2,500	
$	5,000	

Subtotal Grounds Maintenance Exp.	$ 496,995	$ 124,249	$ 165,675	$	(41,426)	

Total Operations & Maintenance	$1,203,988	$ 300,997	$ 290,734	$	10,263	

Total Expenditures	$1,431,196	$ 357,930	$ 341,137	$	16,793	

Excess (Deficiency) of Revenues over Exp.	$	19,057	$  932,362	

Other Financing Sources/(Uses):

Transfer In/(Out) - Capital Reserve	$	(19,058)	

$	(4,764)	$	-	$	4,764

Total Other Financing Sources/(Uses)	$  (19,058)	$	(4,764)	$	-	$	4,764	
					
Net Change in Fund Balance	$	(0)		$ 932,362		
					
Fund Balance - Beginning	$	-		$ 403,616		
					
Fund Balance - Ending	$	(0)		$1,335,978		

Viera East	
Community Development District	
Month to Month - General Fund	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues														
Maintenance Assessments	$	-	$	18,661	$ 1,236,979	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,255,640	
Golf Course Administrative Servic	$	4,690	$	4,690	$	4,690	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	14,070	
Misc. Revenue - Marketing	$	-	$	547	$	936	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,483	
Interest Income	$	802	$	753	$	751	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,305	

Total Revenues	$	5,492	$	24,652	$ 1,243,356	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,273,499	

Expenditures														
General & Administrative														
Supervisors Fees	$	1,272	$	2,206	$	3,385	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,862	
Engineering Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Attorney's Fees	$	1,650	$	1,995	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,644	
Dissemination	$	90	$	90	$	90	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	271	
Trustee Fees	$	337	$	337	$	337	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,010	
Annual Audit	$	1,252	$	1,252	$	1,252	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,756	
Collection Agent	$	215	$	215	$	215	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	644	
Management Fees	$	9,892	$	9,892	$	9,892	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	29,675	
Postage	$	5	$	31	$	88	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	124	
Printing & Binding	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Insurance - Liability	$	904	$	904	$	904	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,711	
Legal Advertising	$	110	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	110	
Other Current Charges	$	56	$	33	$	35	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	124	
Office Supplies	$	41	$	-	$	13	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	55	
Dues & Licenses	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Information Technology	$	414	$	414	$	414	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,243	
Total General & Administrative	$ 16,411	$	17,367	$	16,625	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	50,403	

Operations & Maintenance

Operating Expenditures														
Salaries	$  16,799	$	16,398	$	17,151	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	50,348	
Administration Fee	$	73	$	71	$	99	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	243	
FICA Expense	$	1,805	$	1,463	$	1,293	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,561	
Health Insurance	$	109	$	-	$	119	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	229	
Operating Expenditures Continued													

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Workers Compensation	$	373	$	302	$	267	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	942	
Unemployment	$	-	$	-	$	240	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	240	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Other Contractual	$	655	$	743	$	1,061	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,458	
Marketing - Lifestyle/Amenities	$	8,097	$	10,063	$	10,601	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	28,761	
Training	$	-	$	557	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	557	

Subtotal Operating Exp.	$ 27,911	$	29,596	$	30,831	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	88,338	

Maintenance Expenditures														
Canal Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Lake Bank Restoration	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Lake Bank Education Project	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Environmental Services	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Water Management System	$  11,750	$	11,780	$	12,940	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	36,471	
Midge Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingencies	$	50	$	100	$	100	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	250	
Fire Line Management	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Basin Repair	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Maintenance Exp.	$ 11,800	$	11,880	$	13,040	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	36,721	

Grounds Maintenance Expenditures	
Salaries	$  11,261	$	11,691	$	12,021	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	34,972	
Bonus Program	$	-	$	75,108	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	75,108	
Administrative Fees	$	176	$	169	$	160	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	505	
FICA	$	1,347	$	1,089	$	914	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,350	
Health Insurance	$	3,050	$	2,968	$	1,892	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,910	
Workers Compensation	$	278	$	225	$	189	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	692	
Unemployment	$	-	$	-	$	174	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	174	
Retirement Contribution	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Telephone	$	710	$	710	$	635	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,054	
Utilities	$	331	$	344	$	267	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	942	
Property Appraiser	$	-	$	-	$	2,391	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,391	
Insurance - Property	$	332	$	332	$	332	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	997	
Repairs	$	2,994	$	705	$	10,547	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	14,247	
Fuel	$	1,241	$	1,094	$	869	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,204	
Park Maintenance	$	4,568	$	1,893	$	6,234	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	12,695	
Grounds Maintenance Exp. Continued	
Sidewalk Repair	$	-	$	-	$	338	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	338	

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Chemicals	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingencies	$	301	$	901	$	301	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,502	
Refuse	$	1,335	$	1,326	$	611	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,272	
Office Supplies	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Uniforms	$	444	$	438	$	443	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,325	
Fire Alarm System	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Rain Bird Pump System	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Park Materials	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Bay Hill Flow Way Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Subtotal Grounds Maintenance	$ 28,368	$	98,992	$	38,315	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	165,675	

Total Ops. & Maintenance	$ 68,079	$ 140,469	$	82,187	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	290,734	

Total Expenditures	$ 84,490	$ 157,836	$	98,811	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	341,137	

Excess (Def.) of Rev. over Exp.	$ (78,999)	$ (133,184)	$ 1,144,544	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	932,362	

Other Financing Sources/Uses:

Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Total Other Fin. Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Net Change in Fund Balance	$ (78,999)	$ (133,184)	$ 1,144,544	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	932,362	

Viera East CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

Gross Assessments  $	1,466,992.73	$	615,413.83	$	697,462.77	$	2,779,869.33	
Net Assessments	$	1,378,973.17	$	578,489.00	$	655,615.00	$	2,613,077.17	
ON ROLL ASSESSMENTS
52.77%	22.14%	25.09%	100.00%

Date	
Distribution	
Gross Amount	
iscoumt/Penalt	
Commission	
Interest	
Net Receipts	
O&M Portion	
Recreation	2020 Debt
Service	
Total	

11/14/25	
2026-01	
$37,888.58	
($1,805.15)	
($721.67)	
$0.00	
$35,361.76	
$18,661.11	
$7,828.47	
$8,872.18	
$35,361.76	
12/02/25	2026-02	$749,719.14	($29,950.12)	($14,395.38)	$0.00	$705,373.64	$372,239.80	$156,157.23	$176,976.61	$705,373.64	
12/12/25	2026-03	$1,570,585.87	($62,797.56)	($30,155.77)	$0.00	$1,477,632.54	$779,776.29	$327,121.67	$370,734.58	$1,477,632.54	
12/19/25	2026-04	$170,566.93	($6,281.10)	($3,285.71)	$0.00	$161,000.12	$84,962.99	$35,642.57	$40,394.56	$161,000.12	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
						$0.00	$0.00	$0.00	$0.00	$0.00	
TOTAL	$2,528,760.52	$(100,833.93)  $(48,558.53)  $	-	$ 2,379,368.06	$ 1,255,640.19	$	526,749.94	$	596,977.93	$ 2,379,368.06	

91%	Net Percent Collected	
$233,709.11	Balance Remaining to Collect	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 12/31/24	Thru 12/31/25	Variance	

3,860	
314	
144	

3,836	
234	
92	

(24)	
(80)	
(52)	

10,605	
841	
372	

12,102	
731	
252	

1,497	
(110)	
(120)	

Number of Rounds		
Paid Rounds	35,250	
Passholder Rounds	10,000	
Comp Rounds	3,000	
Revenue per Round		
Paid Rounds	$	50	

$45	$55	10	$42	$46	3

Revenues	
Golf Course Revenue	

Greens Fees	$ 2,250,000	
Gift Cards - Sales & (Usage)	$	-	
Season Advance/Trail Fees	$	100,000	
Loyalty Program	$	25,000	
Driving Range	$	87,418	
Golf Lessons	$	15,000	
Miscellaneous Income - Golf Course	$	15,000	
Assessments - Recreation Operating	$	18,239	

$	174,680	
$	6,280	
$	6,951	
$	1,744	
$	7,812	
$	1,690	
$	1,862	
$	1,520	

$	211,570	
$	6,926	
$	8,359	
$	2,289	
$	9,338	
$	1,180	
$	2,414	
$	1,520	

$	36,890	
$	645	
$	1,408	
$	545	
$	1,526	
$	(510)	
$	552	
$	-	

$	448,707	
$	7,360	
$	23,289	
$	9,093	
$	21,423	
$	4,450	
$	2,018	
$	4,560	

$	551,776	
$	6,726	
$	25,846	
$	6,976	
$	27,866	
$	5,240	
$	14,918	
$	4,560	

$	103,068	
$	(634)	
$	2,557	
$	(2,117)	
$	6,444	
$	790	
$	12,900	
$	-	

Subtotal Golf Course Revenue	$ 2,510,657	

$	202,539	$  243,596	$  41,057		$	520,899	$	643,908	$	123,008	

$	13,069	

$	14,215	

$	1,146		

$	33,062	

$	41,818	

$	8,756	
$	13,069	$	14,215	$	1,146		$	33,062	$	41,818	$	8,756	

Pro Shop Revenue

Merchandise Sales	$	125,664	

Subtotal Pro Shop Revenue	$  125,664	

Subtotal Restaurant Revenue	$  963,539	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Total Revenues	$ 3,599,861	

Expenditures		
General Expenditures		
Other Contractual Services	$	20,000	
Telephone	$	20,392	
Utilities	$	5,348	
Repairs & Maintenance	$	15,000	
Bank Charges	$	75,000	
Office Supplies	$	4,500	
Operating Supplies	$	12,000	
Dues, Licenses & Subscriptions	$	14,502	
Drug Testing - All Departments	$	500	

$	483	
$	1,269	
$	2,332	
$	332	
$	5,760	
$	1,010	
$	806	
$	1,008	
$	-	

$	156	
$	891	
$	1,715	
$	2,802	
$	7,281	
$	151	
$	2,799	
$	1,033	
$	-	

$	326	
$	377	
$	617	
$	(2,471)	
$	(1,522)	
$	858	
$	(1,993)	
$	(25)	
$	-	

$	5,255	
$	3,263	
$	7,860	
$	7,289	
$	13,667	
$	1,939	
$	2,198	
$	2,506	
$	-	

$	2,554	
$	2,417	
$	3,969	
$	4,143	
$	19,204	
$	1,050	
$	6,320	
$	2,892	
$	-	

$	2,701	
$	846	
$	3,891	
$	3,146	
$	(5,536)	
$	890	
$	(4,122)	
$	(386)	
$	-	

$	77,336	$	71,498	$	(5,838)		$	219,171	$	223,418	$	4,247	
							
$	292,944	$  329,308	$  36,365		$	773,133	$	909,144	$	136,011	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 12/31/24	Thru 12/31/25	Variance	

Restaurant Revenue

Food & Snack Sales	$	466,211	
Beverage Sales	$	37,516	
Beer Sales	$	236,465	
Wine Sales	$	20,463	
Liquor Sales	$	202,884	
Miscellaneous Income - Restaurant	$	-	

$	38,119	
$	2,387	
$	18,952	
$	1,365	
$	16,514	
$	-	

$	32,102	
$	5,435	
$	16,229	
$	1,962	
$	15,717	
$	53	

$	(6,016)	
$	3,048	
$	(2,723)	
$	597	
$	(797)	
$	53	

$	108,665	
$	9,337	
$	49,694	
$	4,634	
$	46,431	
$	411	

$	99,612	
$	15,168	
$	53,892	
$	5,840	
$	48,778	
$	128	

$	(9,052)	
$	5,831	
$	4,198	
$	1,206	
$	2,347	
$	(283)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 12/31/24	Thru 12/31/25	Variance	

General Expenditures Continued		
Training, Education & Emp. Relations	$	5,000	
Contractual Security	$	8,400	
IT Services	$	8,400	

$	52	
$	-	
$	457	

$	577	
$	294	
$	461	

$	(525)	
$	(294)	
$	(4)	

$	2,065	
$	1,111	
$	2,281	

$	1,008	
$	1,196	
$	1,375	

$	1,057	
$	(85)	
$	906	

Subtotal General Expenditures	$  189,042	

$	49,436	$	46,126	$	3,309

$	13,508	$	18,161	$	(4,653)

Administrative Expenditures		
Legal Fees	$	1,500	
Arbitrage	$	600	
Dissemination	$	1,103	
Engineering	$	600	
Trustee Fees	$	4,510	
Annual Audit	$	5,278	
Golf Course Administrative Services	$	56,280	
Insurance	$	166,132	
Marketing	$	-	
Property Taxes	$	12,000	

$	-	
$	50	
$	88	
$	-	
$	341	
$	437	
$	4,690	
$	13,111	
$	-	
$	786	

$	-	
$	50	
$	92	
$	-	
$	341	
$	440	
$	4,690	
$	11,532	
$	-	
$	845	

$	-	
$	-	
$	(4)	
$	-	
$	(0)	
$	(3)	
$	-	
$	1,580	
$	-	
$	(59)	

$	-	
$	150	
$	263	
$	-	
$	1,022	
$	1,310	
$	14,070	
$	39,204	
$	-	
$	2,357	

$	-	
$	150	
$	276	
$	-	
$	1,022	
$	1,320	
$	14,070	
$	34,595	
$	-	
$	2,534	

$	-	
$	-	
$	(13)	
$	-	
$	(0)	
$	(10)	
$	-	
$	4,609	
$	-	
$	(177)	

Subtotal Administrative Exp.	$  248,003	
		
Total General & Administrative	$  437,044	

$	19,502	$	17,989	$	1,513		$	58,376	$	53,967	$	4,409	
							
$	33,010	$	36,150	$	(3,140)		$	107,812	$	100,093	$	7,719	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 12/31/24	Thru 12/31/25	Variance	

Operations & Maintenance

Golf Operations Expenditures		
Salaries	$	383,355	
Administrative Fee	$	16,848	
FICA Expense	$	29,327	
Health Insurance	$	10,500	
Workers Compensation	$	7,077	
Unemployment	$	10,935	
Golf Printing	$	4,500	
Utilities	$	18,980	
Repairs	$	3,400	
Pest Control	$	1,300	
Supplies	$	10,000	
Uniforms	$	1,750	
Training, Educ. & Employee Relations	$	2,500	
Cart Lease	$	137,684	
Cart Maintenance	$	5,000	
Driving Range	$	5,000	

$	29,389	
$	1,214	
$	2,248	
$	74	
$	464	
$	644	
$	-	
$	1,349	
$	243	
$	-	
$	107	
$	-	
$	-	
$	11,474	
$	-	
$	-	

$	33,012	
$	1,379	
$	2,525	
$	958	
$	522	
$	605	
$	210	
$	1,668	
$	119	
$	-	
$	204	
$	220	
$	-	
$	11,404	
$	-	
$	-	

$	(3,623)	
$	(165)	
$	(277)	
$	(885)	
$	(57)	
$	39	
$	(210)	
$	(319)	
$	124	
$	-	
$	(97)	
$	(220)	
$	-	
$	70	
$	-	
$	-	

$	85,670	
$	3,617	
$	6,554	
$	2,195	
$	1,540	
$	1,381	
$	682	
$	4,749	
$	321	
$	-	
$	1,919	
$	727	
$	1,108	
$	34,530	
$	-	
$	-	

$	94,849	
$	3,618	
$	8,377	
$	1,093	
$	1,730	
$	1,369	
$	1,386	
$	4,082	
$	156	
$	-	
$	1,812	
$	951	
$	227	
$	41,165	
$	1,189	
$	1,621	

$	(9,179)	
$	(1)	
$	(1,823)	
$	1,102	
$	(190)	
$	13	
$	(704)	
$	667	
$	165	
$	-	
$	107	
$	(224)	
$	881	
$	(6,635)	
$	(1,189)	
$	(1,621)	

Subtotal Golf Operations Expenditure	$  648,155		$	47,206	$	52,826	$	(5,620)		$	144,994	$	163,625	$	(18,632)	

Golf Course Maintenance Expenditures	
Salaries	$	497,856	
Administrative Fees	$	6,616	
FICA Expense	$	38,086	
Employee Insurance	$	67,672	

$	39,256	
$	430	
$	3,003	
$	6,814	

$	54,762	
$	563	
$	4,177	
$	6,840	

$  (15,506)	
$	(132)	
$	(1,174)	
$	(26)	

$	115,665	
$	1,275	
$	8,848	
$	12,715	

$	160,006	
$	1,644	
$	14,036	
$	16,134	

$	(44,341)	
$	(368)	
$	(5,188)	
$	(3,418)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 12/31/24	Thru 12/31/25	Variance	

Golf Course Maintenance Expenditures Continued	
Workers Compensation	$	10,462	
Unemployment	$	6,418	
Utilities/Water	$	32,080	
Repairs	$	48,000	
Restaurant Repairs	$	5,000	
Fuel & Oil	$	35,000	
Pest Control	$	4,600	
Irrigation/Drainage	$	20,000	
Sand and Topsoil	$	26,500	
Flower/Mulch	$	7,000	
Fertilizer	$	175,000	
Seed/Sod	$	10,000	
Trash Removal	$	3,462	
Contingency	$	7,500	
First Aid	$	800	
Operating Supplies	$	15,000	
Training	$	2,500	
Janitorial Supplies	$	1,200	
Janitorial Services	$	13,956	
Soil & Water Testing	$	1,000	
Uniforms	$	11,550	
Equipment Rental	$	4,606	
Equipment Lease	$	243,144	

$	620	
$	683	
$	2,496	
$	2,868	
$	780	
$	3,095	
$	368	
$	172	
$	1,142	
$	-	
$	7,705	
$	-	
$	-	
$	-	
$	-	
$	1,217	
$	-	
$	175	
$	1,095	
$	-	
$	581	
$	2,500	
$	17,749	

$	858	
$	804	
$	1,991	
$	2,584	
$	420	
$	1,764	
$	-	
$	3,300	
$	3,277	
$	-	
$	14,502	
$	-	
$	1,258	
$	1,960	
$	-	
$	2,554	
$	-	
$	-	
$	1,400	
$	-	
$	905	
$	-	
$	17,784	

$	(239)	
$	(121)	
$	505	
$	284	
$	360	
$	1,331	
$	368	
$	(3,128)	
$	(2,136)	
$	-	
$	(6,797)	
$	-	
$	(1,258)	
$	(1,960)	
$	-	
$	(1,337)	
$	-	
$	175	
$	(305)	
$	-	
$	(324)	
$	2,500	
$	(35)	

$	2,070	
$	837	
$	7,008	
$	7,376	
$	780	
$	7,641	
$	1,110	
$	2,859	
$	2,387	
$	-	
$	18,462	
$	272	
$	226	
$	-	
$	-	
$	2,282	
$	196	
$	213	
$	2,628	
$	-	
$	2,906	
$	2,595	
$	53,868	

$	2,884	
$	1,131	
$	6,589	
$	9,323	
$	553	
$	6,805	
$	812	
$	3,429	
$	5,430	
$	-	
$	30,285	
$	-	
$	1,724	
$	5,882	
$	-	
$	4,743	
$	232	
$	-	
$	3,640	
$	-	
$	2,743	
$	-	
$	60,623	

$	(813)	
$	(294)	
$	419	
$	(1,947)	
$	227	
$	836	
$	298	
$	(569)	
$	(3,043)	
$	-	
$	(11,823)	
$	272	
$	(1,498)	
$	(5,882)	
$	-	
$	(2,461)	
$	(37)	
$	213	
$	(1,012)	
$	-	
$	163	
$	2,595	
$	(6,755)	

Subtotal Grounds Maintenance Exp.	$ 1,295,008		$	92,749	$  121,704	$ (28,954)		$	254,218	$	338,646	$	(84,428)	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	
Budget	

	
Year- to - Date	
Actual	Actual		
Thru 12/31/24	Thru 12/31/25	Variance	

Total Operations & Maintenance	$ 1,943,164	

Total Golf Course Revenue	$ 2,510,657	

Merchandise Sales		
Cost of Goods Sold	$	87,965	

Subtotal Merchandise Sales	$	87,965		$	5,651	$	11,511	$	(5,860)		$	18,957	$	17,503	$	1,454	

Total Pro Shop Exp.	$	87,965	

Pro Shop Revenue	$  125,664	

$

5,651

$	11,511

$	(5,860)	$

18,957

$

17,503

$

1,454

$	33,062	$	41,818	$	8,756

$	13,069	$	14,215	$	1,146

$	18,957	$	17,503	$	1,454

$	5,651	$	11,511	$	(5,860)

$	520,899	$	643,908	$	123,008

$	202,539	$  243,596	$  41,057

$	399,212	$	502,271	$  (103,059)

$	139,955	$  174,530	$ (34,574)

Restaurant Expenditures

Restaurant Expenditures		
Restaurant Manager Contract	$	-	
Salaries	$	336,263	
Administrative Fee	$	8,354	
FICA Expense	$	25,724	
Health Insurance	$	14,700	
Workers Compensation	$	7,300	
Unemployment	$	6,882	
Telephone	$	-	
Utilities	$	12,100	
Pest Control	$	1,200	

$	-	
$	32,508	
$	765	
$	3,409	
$	1,824	
$	492	
$	803	
$	-	
$	668	
$	-	

$	-	
$	32,202	
$	333	
$	3,156	
$	2,672	
$	504	
$	753	
$	-	
$	879	
$	-	

$	-	
$	306	
$	432	
$	252	
$	(848)	
$	(12)	
$	50	
$	-	
$	(211)	
$	-	

$	-	
$	94,448	
$	2,254	
$	9,901	
$	5,350	
$	1,196	
$	1,293	
$	-	
$	2,315	
$	-	

$	-	
$	97,252	
$	1,999	
$	11,108	
$	4,648	
$	1,774	
$	1,179	
$	-	
$	4,152	
$	-	

$	-	
$	(2,804)	
$	254	
$	(1,207)	
$	701	
$	(578)	
$	114	
$	-	
$	(1,837)	
$	-	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	
Budget	

Current Month	
Actual	Actual		
12/31/24	12/31/25	Variance	

Year- to - Date	
Actual	Actual		
Thru 12/31/24	Thru 12/31/25	Variance	

Restaurant Expenditures Continued	
Merchant Fees	$	32,208	
Equipment Lease	$	1,750	
Kitchen Equipment/Supplies	$	-	
Paper & Plastic Supplies	$	15,000	
First Aid	$	-	
Operating Supplies	$	23,043	
Delivery/Gas	$	6,780	
Dues & License	$	11,500	

$	2,431	
$	143	
$	1,333	
$	1,117	
$	-	
$	-	
$	451	
$	871	

$	2,629	
$	154	
$	667	
$	719	
$	-	
$	66	
$	454	
$	478	

$	(197)	
$	(12)	
$	666	
$	398	
$	-	
$	(66)	
$	(3)	
$	393	

$	6,923	
$	428	
$	4,367	
$	3,343	
$	-	
$	194	
$	1,248	
$	2,310	

$	6,486	
$	297	
$	2,985	
$	1,913	
$	-	
$	1,497	
$	1,395	
$	3,340	

$	437	
$	131	
$	1,382	
$	1,431	
$	-	
$	(1,303)	
$	(147)	
$	(1,030)	

$	135,569	$	140,026	$	(4,457)

$	46,814	$	45,667	$	1,147

Subtotal Cost of Goods Sold	$  460,736	

Total Restaurant Expenditures	$  963,539	

Total Restaurant Revenue	$  963,539	

Total Golf & H&E Revenue	$ 3,599,861	

Subtotal Restaurant Expenditures	$  502,803	

Cost of Goods Sold		
Food & Snack Cost	$	265,740	
Beverage Cost	$	33,764	
Beer Cost	$	87,492	
Wine Cost	$	10,846	
Liquor Cost	$	62,894	

$	17,867	
$	2,452	
$	7,523	
$	966	
$	6,935	

$	15,383	
$	6,614	
$	6,635	
$	412	
$	6,029	

$	2,484	
$	(4,163)	
$	888	
$	554	
$	907	

$	57,927	
$	8,340	
$	21,083	
$	2,009	
$	17,656	

$	54,682	
$	11,322	
$	18,675	
$	208	
$	12,488	

$	3,245	
$	(2,982)	
$	2,409	
$	1,801	
$	5,168	

$	35,743	$	35,073	$	670		$	107,015	$	97,375	$	9,640	
							
$	82,557	$	80,740	$	1,817		$	242,584	$	237,401	$	5,183	
							
$	77,336	$	71,498	$	(5,838)		$	219,171	$	223,418	$	4,247	
							
$	292,944	$  329,308	$  36,365		$	773,133	$	909,144	$	136,011	

Viera East	
Community Development District	
Golf Course, Pro Shop & Restaurant	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

	Current Month		Year- to - Date	
Adopted		Actual	Actual		Actual	Actual	
Budget		12/31/24	12/31/25	Variance		Thru 12/31/24	Thru 12/31/25	Variance	

Total Golf & H&E Expenditures	$ 3,431,712	

Excess (Deficiency) of Rev. over Exp.	$	168,149	

$	261,174	$  302,931	$ (41,757)		$	768,564	$	857,268	$	(88,705)	
							
$	31,770	$	26,377	$	78,122		$	4,569	$	51,875	$	224,716	

Other Financing Sources/(Uses):

Assessments - Recreation Debt Service	$	560,250	
Interest Income	$	10,000	
Transfer In/(Out) - Capital Reserve	$  (166,149)	
Interest Expense	$	(27,250)	
Principal Expense	$  (545,000)	

$	46,688	
$	1,112	
$	-	
$	(4,438)	
$	(43,333)	

$	46,688	
$	2,087	
$	-	
$	(2,271)	
$	(45,417)	

$	-	
$	975	
$	-	
$	2,167	
$	(2,083)	

$	140,063	
$	3,617	
$	-	
$	(13,313)	
$	(130,000)	

$	140,063	
$	6,612	
$	-	
$	(6,813)	
$	(136,250)	

$	-	
$	2,995	
$	-	
$	6,500	
$	(6,250)	

Total Other Financing Sources/(Uses)	$ (168,149)		$	29	$	1,087	$	1,058	
				
Net Change in Fund Balance	$	(0)		$	31,798	$	27,464	
				
Fund Balance - Beginning	$	-			
				
Fund Balance - Ending	$	(0)			

$	367	$	3,612	$	3,245	
			
$	4,936	$	55,488		
			
$	639,514	$ 1,738,734		
			
$	644,450	$ 1,794,221		

Viera East	
Community Development District	
Month to Month - Golf Course, Pro Shop & Restaurant	
	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Number of Rounds														
Paid Rounds	3,803	4,463	3,836	-	-	-	-	-	-	-	-	-	12,102	
Passholder Rounds	266	231	234	-	-	-	-	-	-	-	-	-	731	
Comp Rounds	88	72	92	-	-	-	-	-	-	-	-	-	252	
Revenue per Round														
Paid Rounds	$37	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$0	$46	

Revenues:	
Golf Course Revenue	

Greens Fees	$ 141,692	$ 198,514	$ 211,570	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	551,776	
Gift Cards - Sales & (Usage)	$	1,042	$	(1,242)	$	6,926	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,726	
Season Advance/Trail Fees	$	8,686	$	8,801	$	8,359	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	25,846	
Loyalty Program	$	2,725	$	1,962	$	2,289	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,976	
Driving Range	$	7,850	$  10,678	$	9,338	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	27,866	
Golf Lessons	$	3,260	$	800	$	1,180	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,240	
Misc. Income Golf Course	$	2,204	$  10,301	$	2,414	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	14,918	
Assessments - Recreation Op.	$	1,520	$	1,520	$	1,520	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,560	

Subtotal Golf Course Revenue	$ 168,978	$ 231,334	$ 243,596	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  643,908	
Pro Shop Revenue

Merchandise Sales	$  11,613	$  15,990	$  14,215	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	41,818	

Subtotal Pro Shop Revenue	$  11,613	$  15,990	$  14,215	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	41,818	
Restaurant Revenue

Food & Snack Sales	$  31,791	$  35,720	$  32,102	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	99,612	
Beverage Sales	$	4,412	$	5,320	$	5,435	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	15,168	
Beer Sales	$  16,296	$  21,367	$  16,229	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	53,892	
Wine Sales	$	2,129	$	1,749	$	1,962	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,840	
Liquor Sales	$  14,159	$  18,902	$  15,717	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	48,778	
Misc. Income - Restaurant	$	-	$	75	$	53	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	128	

Subtotal Restaurant Revenue	$  68,787	$  83,133	$  71,498	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  223,418	

Total Revenues	$ 249,378	$ 330,457	$ 329,308	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  909,144	

Expenditures:														
General Expenditures:														
Other Contractual Services	$	1,155	$	1,243	$	156	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,554	
Telephone	$	635	$	891	$	891	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,417	
Utilities	$	548	$	1,706	$	1,715	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,969	
Repairs & Maintenance	$	520	$	820	$	2,802	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,143	
Bank Charges	$	5,168	$	6,754	$	7,281	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	19,204	
Office Supplies	$	250	$	648	$	151	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,050	
Operating Supplies	$	631	$	2,890	$	2,799	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,320	
Dues, Licenses & Subscriptions	$	979	$	879	$	1,033	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,892	
Drug Testing - All Departments	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Training, Education & Emp. Rel.	$	115	$	316	$	577	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,008	
Contractual Security	$	147	$	755	$	294	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,196	
IT Services	$	454	$	461	$	461	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,375	

Subtotal General Expenditure	$  10,602	$  17,363	$  18,161	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	46,126	

Administrative Expenditures:														
Legal Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Arbitrage	$	50	$	50	$	50	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	150	
Dissemination	$	92	$	92	$	92	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	276	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trustee Fees	$	341	$	341	$	341	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,022	
Annual Audit	$	440	$	440	$	440	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,320	
Golf Course Admin. Services	$	4,690	$	4,690	$	4,690	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	14,070	
Insurance	$  11,532	$  11,532	$  11,532	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	34,595	
Marketing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Property Taxes	$	1,083	$	607	$	845	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,534	

Subtotal Administrative Exp.	$  18,227	$  17,751	$  17,989	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	53,967	

Total General & Admin.	$  28,829	$  35,114	$  36,150	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  100,093	

Operations & Maintenance

Golf Operations Expenditures														
Salaries	$  29,142	$  32,695	$  33,012	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	94,849	
Administrative Fee	$	1,139	$	1,100	$	1,379	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,618	
FICA Expense	$	3,030	$	2,821	$	2,525	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	8,377	
Health Insurance	$	67	$	67	$	958	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,093	
Workers Compensation	$	626	$	583	$	522	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,730	
Unemployment	$	425	$	338	$	605	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,369	
Golf Printing	$	1,176	$	-	$	210	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,386	
Utilities	$	2,209	$	204	$	1,668	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,082	
Repairs	$	-	$	37	$	119	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	156	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Supplies	$	798	$	810	$	204	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,812	
Uniforms	$	831	$	(100)	$	220	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	951	
Training, Education & Emp. Rel.	$	227	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	227	
Cart Lease	$  11,404	$  18,357	$  11,404	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	41,165	
Cart Maintenance	$	884	$	305	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,189	
Driving Range	$	1,206	$	415	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,621	

Subtotal Operating Exp.	$  53,165	$  57,634	$  52,826	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  163,625	

Golf Course Maintenance Exp.	
Salaries	$  51,864	$  53,380	$  54,762	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	160,006	
Administrative Fees	$	552	$	530	$	563	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,644	
FICA Expense	$	5,259	$	4,600	$	4,177	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	14,036	
Employee Insurance	$	4,643	$	4,650	$	6,840	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	16,134	
Workers Compensation	$	1,084	$	941	$	858	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,884	
Unemployment	$	241	$	86	$	804	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,131	
Utilities/Water	$	803	$	3,795	$	1,991	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,589	
Repairs	$	4,770	$	1,969	$	2,584	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	9,323	
Restaurant Repairs	$	104	$	29	$	420	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	553	
Fuel & Oil	$	2,819	$	2,222	$	1,764	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,805	
Pest Control	$	406	$	406	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	812	
Irrigation/Drainage	$	-	$	129	$	3,300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,429	
Sand and Topsoil	$	995	$	1,158	$	3,277	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,430	
Flower/Mulch	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Fertilizer	$	8,080	$	7,703	$  14,502	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	30,285	

Golf Course Maintenance Exp. Cont.	
Seed/Sod	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Trash Removal	$	233	$	233	$	1,258	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,724	
Contingency	$	3,922	$	-	$	1,960	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,882	
First Aid	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Operating Supplies	$	449	$	1,740	$	2,554	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,743	
Training	$	232	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	232	
Janitorial Supplies	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Janitorial Services	$	1,120	$	1,120	$	1,400	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,640	
Soil & Water Testing	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Uniforms	$	1,111	$	727	$	905	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,743	
Equipment Rental	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Equipment Lease	$  17,765	$  25,075	$  17,784	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	60,623	

Subtotal Golf Main. Exp.	$ 106,451	$ 110,491	$ 121,704	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  338,646	

Total Operations & Mainten.	$ 159,616	$ 168,125	$ 174,530	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  502,271	

Merchandise Expenditures	
Cost of Goods Sold	$	(3,217)	$	9,209	$  11,511	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	17,503	

Subtotal Merchandise Exp.	$  (3,217)	$	9,209	$  11,511	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	17,503	

Total Pro Shop Exp.	$  (3,217)	$	9,209	$  11,511	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	17,503	

Restaurant Expenditures

Restaurant Expenditures														
Restaurant Manager Contract	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Salaries	$  32,626	$  32,424	$  32,202	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	97,252	
Administrative Fee	$	696	$	970	$	333	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,999	
FICA Expense	$	4,158	$	3,794	$	3,156	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,108	
Health Insurance	$	988	$	988	$	2,672	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,648	
Workers Compensation	$	681	$	589	$	504	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,774	
Unemployment	$	209	$	217	$	753	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,179	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Utilities	$	825	$	2,448	$	879	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	4,152	
Pest Control	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Restaurant Expenditures Continued	
Merchant Fees	$	1,770	$	2,087	$	2,629	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,486	
Equipment Lease	$	143	$	-	$	154	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	297	
Kitchen Equipment/Supplies	$	701	$	1,617	$	667	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	2,985	
Paper & Plastic Supplies	$	402	$	792	$	719	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,913	
First Aid	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Operating Supplies	$	1,077	$	353	$	66	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,497	
Delivery/Gas	$	435	$	506	$	454	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,395	
Dues & License	$	2,054	$	808	$	478	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,340	

Subtotal Restaurant Exp.	$  46,765	$  47,593	$  45,667	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  140,026	

Cost of Goods Sold														
Food & Snack Cost	$  15,097	$  24,202	$  15,383	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	54,682	
Beverage Cost	$	3,886	$	821	$	6,614	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	11,322	
Beer Cost	$	5,583	$	6,457	$	6,635	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	18,675	
Wine Cost	$	(590)	$	386	$	412	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	208	
Liquor Cost	$	3,374	$	3,085	$	6,029	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	12,488	

Subtotal Cost of Goods Sold	$  27,350	$  34,952	$  35,073	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	97,375	

Total Restaurant Exp.	$  74,115	$  82,545	$  80,740	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  237,401	

Total Expenditures	$ 259,344	$ 294,993	$ 302,931	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  857,268	

Excess (Def.) of Rev. over Exp.	$	(9,965)	$  35,464	$  26,377	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	51,875	

Other Financing Sources/Uses:

Assess. - Recreation Debt Service	$  46,688	$  46,688	$  46,688	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	140,063	
Interest Income	$	2,294	$	2,232	$	2,087	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,612	
Transfer In/(Out) - Cap. Reserve	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Interest Expense	$	(2,271)	$	(2,271)	$	(2,271)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(6,813)	
Principal Expense	$ (45,417)	$ (45,417)	$ (45,417)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  (136,250)	

Total Other Fin Sources/Uses	$	1,294	$	1,232	$	1,087	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	3,612	

Net Change in Fund Balance	$  (8,672)	$  36,695	$  27,464	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	55,488	

Cost of Goods Sold as a % of Sales:	
Food & Snack Cost	47.5%	67.8%	47.9%	
Beverage Cost	88.1%	15.4%	121.7%	
Beer Cost	34.3%	30.2%	40.9%	
Wine Cost	-27.7%	22.1%	21.0%	
Liquor Cost	23.8%	16.3%	38.4%	

Viera East
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending December 31, 2025

	Adopted	Prorated Budget	General Fund	Golf Course	Total Actual	
	Budget	Thru 12/31/25	Allocation	Allocation	Thru 12/31/25	
Revenues						
Interest	$	2,500	$	625	$	4,375	$	7,294	$	11,669	
Total Revenues	$	2,500	$	625	$	4,375	$	7,294	$	11,669	

Expenditures:						
Capital Outlay	$	238,921	$	59,730	$	63,011	$	54,940	$	117,951	
Truck Maintenance	$	25,000	$	6,250	$	-	$	-	$	-	
Bank Fee	$	-	$	-	$	27	$	45	$	71	
Sign Project	$	20,000	$	5,000	$	-	$	-	$	-	
Vehicle Purchase	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$  283,921	$	70,980	$	63,037	$	54,985	$  118,022	
						
Excess (Deficiency) of Revenues over Expen	$ (281,421)		$	(58,662)	$	(47,690)	$ (106,353)	

Other Financing Sources/(Uses)						
Transfer In/(Out) - General Fund	$	19,058	$	4,764	$	-	$	-	$	-	
Transfer In/(Out) - Golf Course	$	166,149	$	41,537	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$  185,206	$	46,302	$	-	$	-	$	-	
						
Net Change in Fund Balance	$	(96,215)	$	46,302	$	(58,662)	$	(47,690)	$ (106,353)	
						
Fund Balance - Beginning	$ 1,407,203	$1,407,203	$  575,645	$  959,768	$ 1,535,413	
						
Fund Balance - Ending	$ 1,310,989	$1,453,505	$  516,983	$  912,077	$ 1,429,060	

Viera East	
Community Development District	
Capital Reserve Fund	
Capital Outlay Check Register Detail	
For The Period Ending December 31, 2025	

Check	
Date	Fund	Vendor	Detail	Amount	

10/31/25	G	
10/16/25	G	
11/03/25	G	
11/07/25	G	
Total General Fund	

Regions	
John Deere	
Esch Construction Supply, Inc.	
Shutte Shack	

Bank Fee	
Sickle Bar Mower	
Gas Walk	
Hurrican Shutters	

$	27	
$	6,440	
$	7,729	
$	48,842	
$	63,037	

eneral eneral eneral eneral

10/15/25	Golf Course	
10/31/25	Golf Course	
Total Golf Course		

Landirr	
Regions	

Cart Path Project (Hole #17)	
Bank Fee	

$	54,940	
$	45	
$	54,985	

Total	$	118,022

Viera East	
Community Development District	
Debt Service Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	Prorated Budge	Actual	
Budget	Thru 12/31/25	Thru 12/31/25	Variance	

Revenues:		
Assessments - Tax Roll	$	655,615	
Interest	$	5,000	

$	596,978	
$	1,250	

$	596,978	
$	3,506	

$	-	
$	2,256	

Total Revenues	$  660,615	$  598,228	$  600,484	$	2,256	
Expenditures:		
Interest - 11/1	$	75,658	$	75,658	$	75,658	$	-	
Principal - 5/1	$	795,000	$	-	$	-	$	-	
Interest - 5/1	$	75,658	$	-	$	-	$	-	
Total Expenditures	$  946,315	$	75,658	$	75,658	$	-	

Excess (Deficiency) of Revenues over Expen	$  (285,700)	$	524,826	
Other Financing Sources/(Uses):

Transfer In/(Out)	$	-	

$	-	$	-	$	-

Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
		
Net Change in Fund Balance	$ (285,700)	$  524,826	
		
Fund Balance - Beginning	$  379,668	$  377,424	
		
Fund Balance - Ending	$	93,968	$  902,251	

Viera East	
Community Development District	
Capital Projects Fund Series 2020	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending December 31, 2025	

Adopted	Prorated Budget	Actual	
Budget	Thru 12/31/25	Thru 12/31/25	Variance	

Revenues		
Interest	$	-	

$	-	$

647	$

647

Total Revenues	$	-	$	-	$	647	$	647	

Expenditures:		
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expen	$	-	$	647	

Other Financing Sources/(Uses)

Transfer In/(Out)	$	-	

$	-	$	-	$	-

Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	

Net Change in Fund Balance	$	-	$	647	
		
Fund Balance - Beginning	$	-	$	51,093	
		
Fund Balance - Ending	$	-	$	51,740