CLIS (1284 homes assessed) ($184,725) ($196,270) ($147,867) ($167,788) ($208,294) $23, % Annual O&M Assessment: $1,531 $1,482 $1,578 $47 3.
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1 HERONS GLEN RECREATION DISTRICT BUDGET FINAL Prior Year ACTUALS Yr End PROJECTIONS Increase (Decrease) O&M Cost Centers: BUDGET BUDGET budget % change Administration ($734,333) ($725,475) ($669,576) ($730,807) ($774,104) $39, % Restaurant ($340,278) ($320,411) ($333,647) ($351,637) ($345,169) $4, % Clubhouse ($681,328) ($625,119) ($602,539) ($638,461) ($672,030) ($9,299) -1.4% Fitness Center ($26,986) ($36,529) ($305,794) ($35,572) ($28,049) $1, % TOTAL (1285 homes assessed): ($1,782,926) ($1,707,534) ($1,911,556) ($1,756,477) ($1,819,352) $36,426 CLIS (1284 homes assessed) ($184,725) ($196,270) ($147,867) ($167,788) ($208,294) $23, % Annual O&M Assessment: $1,531 $1,482 $1,578 $47 3.0% Pro Shop $1,337,280 $1,332,923 $1,387,294 $1,326,286 $1,355,735 $18, % Golf Course Maint ($1,337,257) ($1,329,518) ($1,140,706) ($1,282,581) ($1,355,720) $18, % NET GOLF OPERATIONS: $23 $15 ($8) FINAL Quarterly Annual BUDGET BUDGET BUDGET % Increase Golf Members Golf Members O&M (1285 homes) $347 $354 $1, % Household $3,987 $4, % Irrigation (1284 homes) $36 $41 $ % Single $2,395 $2, % Capital Replacement Reserve (1285 homes)* $66 $83 $ % Deferred Maint Reserve(1285 homes)* $40 $43 $ % O&M, Cap, & Def: $489 $521 $2, % Tennis Assoc Tennis Assoc Fitness Center Assessment: $0 $250 $1,000 $12,000 $10,000 O&M, Cap, & Def & Fitness Spec Asmnt: $489 $771 $3,084 GOLF & TENNIS ASSOCIATION FEES Increase (Decrease) * Capital Replacement and Deferred Maint Reserve quarterly amounts were figured from a 10-yr average of annual needs according to the Long Range Plan (does not include any projects designated to be put into the bond) Version 3 Page 1 06/22/2018
2 10 - Herons Glen Recreation District Worksheet - Design A Actuals reported up to April/2018 with Mid-Yr May-Sep/2018 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep I N C O M E 4110 ASSESSMENTS, BASE 1285 U Prior Yr Actual Current This Yr Projctd Next Yr 0-100% ASSESSMENTS, CLIS Prior Yr Actual This Yr Projctd Next Yr 0 #DIV/0! MEMBERSHIP FEES Prior Yr Actual Current This Yr Projctd Next Yr % ANNUAL RANGE MEMBERSHIP Prior Yr Actual Current This Yr Projctd Next Yr % MEMBER GUEST FEES Prior Yr Actual Current This Yr Projctd Next Yr % PUBLIC PLAY FEES Prior Yr Actual Current This Yr Projctd Next Yr % RESIDENT NON-MEMBER FEES Prior Yr Actual Current This Yr Projctd Next Yr % Version 3 Page 2 06/22/2018
3 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 4280 RANGE FEES Prior Yr Actual Current This Yr Projctd Next Yr % PRO SHOP, MDSE Prior Yr Actual Current This Yr Projctd Next Yr % PRO SHOP, LESSONS - GOLF PRO Prior Yr Actual Current This Yr Projctd Next Yr % PRO SHOP, LESSONS - ASST. GOLF PRO Prior Yr Actual Current This Yr Projctd Next Yr % PRO SHOP, GRIPS Prior Yr Actual Current This Yr Projctd Next Yr % PRO SHOP, FOOD & BEVERAG Prior Yr Actual Current This Yr Projctd Next Yr % PRO SHOP, CLUB RENTAL Prior Yr Actual Current This Yr Projctd Next Yr % FOOD SALES-DINING ROOM Prior Yr Actual Version 3 Page 3 06/22/2018
4 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Current This Yr Projctd Next Yr % BEVERAGE SALES-DINING RO Prior Yr Actual Current This Yr Projctd Next Yr % FOOD REVENUE-LOUNGE Prior Yr Actual Current This Yr Projctd Next Yr % BEVERAGE REVENUE-LOUNGE Prior Yr Actual Current This Yr Projctd Next Yr % CATERING FOOD-RESIDENTS Prior Yr Actual Current This Yr Projctd Next Yr % CATERING BEVERAGES- RESI Prior Yr Actual Current This Yr Projctd Next Yr % CATERING FOOD - OUTSIDE Prior Yr Actual Current This Yr Projctd Next Yr % CATERING BEVERAGE- OUTSI Prior Yr Actual Current This Yr Projctd Next Yr % CATERING, OTHER REVENUES Version 3 Page 4 06/22/2018
5 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Prior Yr Actual Current This Yr Projctd Next Yr LEASE, RETAIL Prior Yr Actual Current This Yr Projctd Next Yr CLIS INCOME Prior Yr Actual Current This Yr Projctd Next Yr % CONCERT SERIES REVENUE Prior Yr Actual Current This Yr Projctd Next Yr % HOA ACCOUNTING INCOME Prior Yr Actual Current This Yr Projctd Next Yr % INTEREST INCOME Prior Yr Actual Current This Yr Projctd Next Yr % LATE FEE/MEMBER INTEREST Prior Yr Actual Current This Yr Projctd Next Yr % MISCELLANEOUS OTHER INCO Prior Yr Actual Current This Yr Projctd Next Yr % Version 3 Page 5 06/22/2018
6 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep TOTAL INCOME Prior Year Actual Current This Yr Projected Next Year % Cost of Revenues 5280 COS, PRO SHOP GRIPS Prior Yr Actual Current This Yr Projctd Next Yr % COS, PRO SHOP, MDSE Prior Yr Actual Current This Yr Projctd Next Yr % COS, PRO SHOP, FOOD & BE Prior Yr Actual Current This Yr Projctd Next Yr % COS, FOOD Prior Yr Actual Current This Yr Projctd Next Yr % COS, BEVERAGE Prior Yr Actual Current This Yr Projctd Next Yr % TOTAL COST OF REVENUES Prior Year Actual Current This Yr Projected Next Year % GROSS PROFIT MARGIN Version 3 Page 6 06/22/2018
7 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Prior Year Actual Current This Yr Projected Next Year % E X P E N S E S 6100 PAYROLL Prior Yr Actual Current This Yr Projctd Next Yr % PAYROLL, O.T. Prior Yr Actual Current This Yr Projctd Next Yr % PAYROLL KITCHEN Prior Yr Actual Current This Yr Projctd Next Yr % PAYROLL, KITCHEN, OT Prior Yr Actual Current This Yr Projctd Next Yr % PAYROLL, GOLF LESSONS Prior Yr Actual Current This Yr Projctd Next Yr % PAYROLL, SERVICE Prior Yr Actual Current This Yr Projctd Next Yr % PAYROLL, SERVICE, OT Prior Yr Actual Current Version 3 Page 7 06/22/2018
8 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep This Yr Projctd Next Yr % PAYROLL TAXES & FEES Prior Yr Actual Current This Yr Projctd Next Yr % VACATION EXP Prior Yr Actual This Yr Projctd Next Yr 0 #DIV/0! PAYROLL BENEFITS Prior Yr Actual Current This Yr Projctd Next Yr % CONCERT SERIES EXPENSES Prior Yr Actual Current This Yr Projctd Next Yr % H-2B ADDITIONAL EXPENSES Prior Yr Actual Current This Yr Projctd Next Yr % ADVERTISING Prior Yr Actual Current This Yr Projctd Next Yr % AED TRAINING & SUPPLIES Prior Yr Actual Current This Yr Projctd Next Yr % CHEMICALS Prior Yr Actual Version 3 Page 8 06/22/2018
9 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Current This Yr Projctd Next Yr % CLUBHOUSE-FACILITY IMPRO Prior Yr Actual This Yr Projctd Next Yr 0 #DIV/0! CLEANING SUPPLIES Prior Yr Actual Current This Yr Projctd Next Yr % COMPLIMENTARY MEALS Prior Yr Actual Current This Yr Projctd Next Yr % COMPUTER SUPPORT Prior Yr Actual Current This Yr Projctd Next Yr % CONTINGENCY Prior Yr Actual Current This Yr Projctd Next Yr % CONTINUING EDUCATION Prior Yr Actual Current This Yr Projctd Next Yr % CONTRACT LABOR - TECHNIC Prior Yr Actual This Yr Projctd Next Yr 1280 #DIV/0! DISHES & GLASSWARE Version 3 Page 9 06/22/2018
10 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Prior Yr Actual Current This Yr Projctd Next Yr % DUES & SUBSCRIPTIONS Prior Yr Actual Current This Yr Projctd Next Yr % ELECTRIC* Prior Yr Actual Current This Yr Projctd Next Yr % EMPLOYEE MEALS Prior Yr Actual Current This Yr Projctd Next Yr % EMPLOYEE APPRECIATION Prior Yr Actual Current This Yr Projctd Next Yr % ENTERTAINMENT-DINING ROO Prior Yr Actual Current This Yr Projctd Next Yr % ENTERTAINMENT LOUNGE Prior Yr Actual Current This Yr Projctd Next Yr % ENTERTAINMENT/DECORATION Prior Yr Actual Current This Yr Projctd Next Yr % Version 3 Page 10 06/22/2018
11 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 6951 EQUIPMENT RENTAL Prior Yr Actual Current This Yr Projctd Next Yr % FERTILIZER Prior Yr Actual Current This Yr Projctd Next Yr % FIELD SUPPLIES Prior Yr Actual Current This Yr Projctd Next Yr % FITNESS CENTER MAINTENAN Prior Yr Actual Current This Yr Projctd Next Yr % FOOD SPOILAGE Prior Yr Actual This Yr Projctd Next Yr 0 #DIV/0! FOUNTAINS (ELECTRIC) Prior Yr Actual Current This Yr Projctd Next Yr % FOUNTAIN & BUBBLER MAINT Prior Yr Actual Current This Yr Projctd Next Yr % GASOLINE Prior Yr Actual Current This Yr Projctd Version 3 Page 11 06/22/2018
12 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Next Yr % GRATIS / MEMBER RELATIONS Prior Yr Actual Current This Yr Projctd Next Yr % PRO SHOP, GRIPS EXP Prior Yr Actual Current This Yr Projctd Next Yr 0-100% SMALL EQUIPMENT SOUND Prior Yr Actual Current This Yr Projctd Next Yr % INSURANCE Prior Yr Actual Current This Yr Projctd Next Yr % INTEREST EXP Prior Yr Actual This Yr Projctd Next Yr 0 #DIV/0! IRRIGATION Prior Yr Actual Current This Yr Projctd Next Yr % LANDSCAPE PLANT/SUPPLIES Prior Yr Actual Current This Yr Projctd Next Yr % LEASE Prior Yr Actual Current Version 3 Page 12 06/22/2018
13 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep This Yr Projctd Next Yr % LICENSES & TAXES Prior Yr Actual Current This Yr Projctd Next Yr % LINEN Prior Yr Actual Current This Yr Projctd Next Yr % MAINTENANCE & REPAIRS Prior Yr Actual Current This Yr Projctd Next Yr % MAINTENANCE, EQUIPMENT Prior Yr Actual Current This Yr Projctd Next Yr % PARTS & SUPPLIES Prior Yr Actual Current This Yr Projctd Next Yr % MAINTENANCE, POOL Prior Yr Actual Current This Yr Projctd Next Yr % MEMBER REWARDS-FOOD Prior Yr Actual Current This Yr Projctd Next Yr % MEMBER REWARDS-BEVERAGE Prior Yr Actual Version 3 Page 13 06/22/2018
14 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Current This Yr Projctd Next Yr % BANK CHARGES Prior Yr Actual Current This Yr Projctd Next Yr % OFFICE EQUIPMENT Prior Yr Actual Current This Yr Projctd Next Yr % OFFICE SUPPLIES Prior Yr Actual Current This Yr Projctd Next Yr % PUMP MAINTENANCE Prior Yr Actual Current This Yr Projctd Next Yr % POSTAGE Prior Yr Actual Current This Yr Projctd Next Yr % PROFESSIONAL FEES Prior Yr Actual Current This Yr Projctd Next Yr % FORENSIC AUDIT Prior Yr Actual This Yr Projctd Next Yr 0 #DIV/0! PROPANE GAS Version 3 Page 14 06/22/2018
15 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Prior Yr Actual Current This Yr Projctd Next Yr % RANGE BALLS & MATS Prior Yr Actual Current This Yr Projctd Next Yr % REC DISTRICT SOCIAL EVEN Prior Yr Actual Current This Yr Projctd Next Yr % RESIDENT EVENT DECORATIO Prior Yr Actual This Yr Projctd Next Yr REFUSE Prior Yr Actual Current This Yr Projctd Next Yr % RENTAL Prior Yr Actual Current This Yr Projctd Next Yr % SECURITY Prior Yr Actual Current This Yr Projctd Next Yr % SEED, SOD, SAND Prior Yr Actual Current This Yr Projctd Next Yr % Version 3 Page 15 06/22/2018
16 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 8300 SERVICE CONTRACTS Prior Yr Actual Current This Yr Projctd Next Yr % SMALL TOOLS Prior Yr Actual Current This Yr Projctd Next Yr % SMALL EQUIPMENT-KITCHEN Prior Yr Actual Current This Yr Projctd Next Yr % TELEPHONE* Prior Yr Actual Current This Yr Projctd Next Yr % TENNIS COURT MAINTENANCE Prior Yr Actual Current This Yr Projctd Next Yr % TRAVEL Prior Yr Actual Current This Yr Projctd Next Yr % UNIFORMS Prior Yr Actual Current This Yr Projctd Next Yr % UTENSILS Prior Yr Actual This Yr Projctd Version 3 Page 16 06/22/2018
17 Company Statement: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Next Yr WATER & SEWER* Prior Yr Actual Current This Yr Projctd Next Yr % EFFLUENT WATER Prior Yr Actual Current This Yr Projctd Next Yr GAIN(LOSS) ON SALE OF EQUIP Prior Yr Actual This Yr Projctd Next Yr TOTAL EXPENSES Prior Year Actual Current This Yr Projected Next Year % NET INCOME/(LOSS) Prior Year Actual Current This Yr Projected Next Year Payroll as a % of revenue Prior Year Actual 55.15% Current 59.11% This Yr Projected 58.88% Next Year 60.04% Version 3 Page 17 06/22/2018
18 I N C O M E 10 - Herons Glen Recreation District Worksheet - Design A Actuals reported up to April/2018 with Mid-Yr May-Sep/ Administration: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Notes 4110 ASSESSMENTS, BASE 1285 U Prior Yr Actual Current This Yr Projctd % Next Yr 0-100% LEASE, RETAIL Prior Yr Actual Current This Yr Projctd % Apex Physical Therapy left Next Yr 0-100% in the process of negotiating new PT 4920 CONCERT SERIES REVENUE Prior Yr Actual Current shows, 2 Jan, 2 Feb & 1 Mar This Yr Projctd % Package price $90, Individual tix $23 Next Yr % Showcase Jan 4945 HOA ACCOUNTING INCOME Prior Yr Actual Current Sub-HOA accounting agreements This Yr Projctd % FHOA $450/mo, MHOA $306/mo Next Yr % SHOA $528/mo 4986 INTEREST INCOME Prior Yr Actual Current This Yr Projctd % Higher interest rates from Next Yr % FL Prime SBA for Capital & Def 4988 LATE FEE/MEMBER INTEREST Prior Yr Actual Current This Yr Projctd % Next Yr % MISCELLANEOUS OTHER INCO Prior Yr Actual Based on actuals Current Virtual Mastercard A/P This Yr Projctd % $200 estoppel and new resident setup fee Next Yr % Locker Fees billed in Sep $415 TOTAL INCOME Prior Year Actual Current This Yr Projected % Next Year % Version 3 Page 18 06/22/2018
19 00 - Administration: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Notes E X P E N S E S 6100 PAYROLL Prior Yr Actual Current This Yr Projctd % Board Secretary postion PT to FT Next Yr % Assume 3% salary increases 6125 PAYROLL, O.T. Prior Yr Actual This Yr Projctd Next Yr PAYROLL TAXES & FEES Prior Yr Actual Current This Yr Projctd % including drug screening & Next Yr % background check costs for all depts 6201 VACATION EXP Prior Yr Actual This Yr Projctd 0 #DIV/0! Next Yr 0 #DIV/0! PAYROLL BENEFITS Prior Yr Actual Assume 6% increase health rates Current Admin bears the cost for District wide matching 401k contributions. This Yr Projctd % Increase is due to more participation. GM vehicle allowance, Medcom ACA Reporting Next Yr % Fee Oct $1375 May $ CONCERT SERIES EXPENSES Prior Yr Actual Current This Yr Projctd % Concert entertainment, food, chair rentals Next Yr % site visits & ticket stock 6325 AED TRAINING & SUPPLIES Prior Yr Actual Current This Yr Projctd % AED/CPR training classes for Next Yr % staff only in Aug $55pp 6500 CASUAL LABOR Prior Yr Actual This Yr Projctd % Next Yr 0 #DIV/0! Version 3 Page 19 06/22/2018
20 00 - Administration: Income Statement Year Actual Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Notes 6610 COMPLIMENTARY MEALS Prior Yr Actual Current This Yr Projctd % Next Yr % COMPUTER SUPPORT Prior Yr Actual Computer support contract $ /mo Firewall Jun $855, Northstar support and Current member portal hosting $ /mo (3.3% increase), additional software This Yr Projctd % Eventpro Aug $ hosting Dyn $9/mo, Domain name & Web Next Yr % hosting Dec $ CONTINGENCY Prior Yr Actual Current This Yr Projctd % $18,634 Bond Asmnt for 15 lots Next Yr % includes discount for paying in Nov 6650 CONTINUING EDUCATION Prior Yr Actual HFTP Annual $750 & Regional Jul $300 & Current monthly meetings $90/mo-GM, Controller This Yr Projctd % HFTP holiday party for GM & Controller, BMI Leadership Nov $3000, CMAA Nat'l Conf Feb $1400 & summer conferences for GM Augl/Sep, CMAA Next Yr % meetings for GM & Controller 6850 DUES & SUBSCRIPTIONS Prior Yr Actual HFTP dues Dec $375 Cont, Nat'l CMAA Current $850 Oct/FL CMAA $495 Aug, CAM license This Yr Projctd % renewal fees Jan $300 GM, Survey Monkey $300 Mar, Beekman Report $275 May, Amazon Next Yr % Prime $499 April, PCA Annual Subscription $ ELECTRIC* Prior Yr Actual Current This Yr Projctd % Next Yr % Assume 1% increase actuals 6902 EMPLOYEE APPRECIATION Prior Yr Actual Employee Holiday $4200, Mgr holiday Current dinner $750 & Summer Party $1000 Aug This Yr Projctd % Management teambuilding Sep $200 Employee of the Month $50/mo, Employee of the yr Next Yr % $150 Sep 7225 GRATIS/MEMBER RELATIONS Version 3 Page 20 06/22/2018
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