Financial Statements€¦ · M E M O R A N D U M to: Homeowners from: Thomas Byrne date: 3/19/20 re: ESPLANADE NAPLES GOLF & COUNTRY CLUB OPERATING RESULTS AND FINANCIAL STATEMENTS

Financial Statements

FOR THE PERIOD ENDING

February 2020

PREPARED BY:

438 Interstate CourtSarasota, Florida 34240Phone: 941-444-6600

M E M O R A N D U M

to: Homeowners

from: Thomas Byrne

date: 3/19/20

re: ESPLANADE NAPLES GOLF & COUNTRY CLUB OPERATING RESULTS AND FINANCIAL STATEMENTS

You have received under separate cover a package containing the following items:

Balance Sheet Income Statement

This memorandum offers highlights and further explanation of certain items in the financial statements, especially those operational issues that effected financial performance during the month. Executive Summary

Revenues: $887,972 Expenses: $885,048 Net Income (Loss): $2,927 Over/(Under) Budget: $86,983 Member Rounds: 2,902 Trail Fee Rounds: 1,223 Outside Rounds: 1,210 Total Rounds: 5,335 Total Payroll: $267,769 Favorable/(Unfavorable) Operating Budget: $9,802

A brief financial recap for February follows.

FEBRUARY‐ BUDGETFEBRUARY‐ ACTUAL VARIANCE Prior Year +/‐ 19

Revenue 955,887$ 887,972$ (67,915)$ 863,166$ 24,806$

COGS 122,236$ 100,970$ 21,266$ ‐$ (100,970)$

Operating EXP 729,330$ 784,078$ (54,749)$ 789,843$ 5,765$

Overal EXP 851,565$ 885,048$ 33,483$ 789,843$ (95,205)$

Overall Profit 104,322$ 2,924$ (101,398)$ 73,323$ (70,399)$

YTD

Revenue 1,889,369$ 1,838,935$ (50,435)$ 1,684,082$ 154,852$

Overall Expenses 1,767,046$ 1,731,026$ 36,020$ 1,553,080$ (177,946)$

Overall Profit 122,323$ 107,909$ (14,414)$ 131,002$ (23,093)$

FEBRUARY‐ BUDGETFEBRUARY‐ ACTUAL VARIANCE Prior Year +/‐ 19

Member Rounds 5,800 4,125 (1,675) 3,823 302

Outside Rounds 925 1,210 285 1,950 (740)

TOTAL ROUNDS 6,725 5,335 (1,390) 5,773 (438)

YTD ROUNDS

Member Rounds 11,600 8,699 (2,901) 7,499 1,200

Outside Rounds 1,850 2,898 1,048 3,987 (1,089)

TOTAL ROUNDS 13,450 11,597 (1,853) 11,486 111

REPORT 3/19/20

Golf Operations &/ Golf Course Maintenance: Golf Operations Revenue: $424,549 Golf Operations Expenses: $126,480 Golf Operations Net Income/(Loss): $298,068 Golf Course Maintenance Expenses: $201,078 Golf Operations & Golf Maintenance combined Net Income/(Loss): $96,991 Favorable/(Unfavorable) Budget: ($92,989) Merchandise COGS: 65%

Food & Beverage: F&B Revenue: $116,515 F&B Expenses: $104,412 COGS: Food 37%, Beer 36%, Liquor 18%, Wine 30% F&B Net Income/(Loss): $12,103 Favorable/(Unfavorable) Budget: $16

Fitness: Fitness Revenue: $5,402 Fitness Expenses: $21,939 Fitness Net Income/(Loss): ($16,537) Favorable/(Unfavorable) Budget: $2,701

Tennis: Tennis Revenue: $8,369 Tennis Expenses: $20,060 Tennis Net Income/(Loss): ($11,421) Favorable/(Unfavorable) Budget: ($2,192)

Spa: Spa Revenue: $27,413 Spa Expenses: $31,908 Spa Net Income/(Loss): ($4,496) Favorable/(Unfavorable) Budget: $2,075

HOA: HOA Revenue: $293,325 HOA Expenses: $258,115 HOA Net Income/(Loss): $35,211 Favorable/(Unfavorable) Budget: ($15,358)

Gates: Gate Revenue: $1,150 Gate Expenses: $14,127 Gate Net Income/(Loss): ($12,977) Favorable/(Unfavorable) Budget: ($1,687)

REPORT 3/19/20

Administration: G&A Expenses: $74,946 Favorable/(Unfavorable) Budget: ($7,791)

Lifestyle: Lifestyle Revenue: $10,980 Lifestyle Expenses: $31,983 Lifestyle Net Income/(Loss): ($21,004) Favorable/(Unfavorable) Budget: $13,827

Balance Sheet with Code Wednesday, March 18, 2020 8:59

Period 02/29/2020

Esplanade Golf & CC of Naples, IncAssets

Current Asset

01010-000 OPERATING ACCOUNT- MOB 98,119.94

01015-000 MERCHANT ACCOUNT- MOB 554,213.54

01020-000 RESERVE ACCOUNT- MOB 419,842.23

01081-000 DUE FROM OPERATING 22,596.83

01185-000 CASH-PETTY CASH 2,351.86

01200-000 AR-MEMBER 329,367.25

01210-000 AR-MAINTENANCE ASSESSMENTS 56,135.05

01215-000 ACCOUNTS RECEIVABLE 992.76

01400-000 PRO SHOP INVENTORY 97,828.03

01410-000 TENNIS INVENTORY 2,232.84

01415-000 WELLNESS INVENTORY 15,553.94

01500-000 INVENTORY - LIQUOR 7,966.36

01510-000 INVENTORY BEER 2,872.17

01515-000 INVENTORY WINE 1,061.06

01550-000 INVENTORY FOOD 23,944.61

01830-000 PREPAID EXPENSE 107,445.10

01850-000 DEPOSITS 15,812.96

01900-000 FIXED ASSETS 277,914.27

01901-000 GYM EQUIPMENT 227,301.00

01902-000 FIXED ASSETS - HOA 17,519.00

01951-000 ACCUMULATED DEPRECTION (255,243.00)

01952-000 ACCUMULATED DEPRECIATION - HOA (973.28)

Total Current Asset 2,024,854.52

Total Assets 2,024,854.52

Liabilities & Equity

Current Liability

02010-000 ACCOUNTS PAYABLE 639,444.22

02020-000 SALES TAX PAYABLE 23,761.94

02025-000 DUE TO RESERVES 22,596.83

02026-000 GRATUITY PAYABLE 13,279.28

02027-000 HOLIDAY FUND 150.00

02030-000 UNEARNED REVENUE 472,969.60

02036-000 DEFERRED FITNESS MEMBERSHIP 43,166.84

02040-000 FEES RECEIVED IN ADVANCE 256,993.95

02045-000 ACCRUED PAYROLL 54,812.35

02046-000 ACCRUED EXPENSE 229,869.17

02100-000 CREDIT BOOK LIABILITY 23,205.65

02110-000 DEFERRED REVENUE-GIFT CERT 37,796.13

02111-000 PREPAID SERVICES 2,516.29

02112-000 RAIN CHECK LIABILITY 27,718.07

02116-000 DISASTER FUND 150.40

02225-000 ARC SECURITY DEPOSITS 6,000.00

02403-000 CAPITAL LEASE PAYABLE (JD022) 4,159.00

02405-000 CAPITAL LEASE PAYABLE (DE LANG 134,402.00

02406-000 CAPITAL LEASE PAYABLE (WELLS) 70,137.00

02407-000 CAPITAL LEASE PAYABLE (JD024) 10,194.00

Total Current Liability 2,073,322.72

Long Term Liability

3/18/2020 8:59:06 AM Page 1 of 2

Balance Sheet with Code Wednesday, March 18, 2020 8:59

Period 02/29/2020

Esplanade Golf & CC of Naples, IncLiabilities & Equity

Long Term Liability

02310-000 LOAN PAYABLE-TM 736,565.72

02998-000 MASTER RESERVE 440,057.67

02999-000 MASTER RESERVE INTEREST 2,381.58

Total Long Term Liability 1,179,004.97

fund balance

03100-000 FUND BALANCE (1,335,381.99)

Total fund balance (1,335,381.99)

Fund Balance

Net Income 107,908.82

Total Fund Balance 107,908.82

Total Liabilities & Equity 2,024,854.52

3/18/2020 8:59:06 AM Page 2 of 2

Esplanade Golf & CC of Naples, Inc

Budget Comparison Standard Sum Annual with CodePosted 2/1/2020 To 2/29/2020 11:59:00 PM

Current Period Consolidated Year to Date Consolidated

Actual Budget $ Var Actual Budget $ Var Annual

Income

Income

TOTAL Income 887,971.80 955,887.02 (67,915.22) 1,889,369.16 (50,434.63) 9,797,536.701,838,934.53

955,887.02TOTAL Income 887,971.80 (67,915.22) 1,838,934.53 1,889,369.16 (50,434.63) 9,797,536.70

Expense

Administration

TOTAL Administration 118,250.01 107,817.13 (10,432.88) 213,680.92 6,392.37 1,240,734.28207,288.55

Cost of Sales

TOTAL Cost of Sales 100,969.70 122,235.79 21,266.09 231,274.98 21,383.67 963,513.68209,891.31

Fixed Expenses

TOTAL Fixed Expenses 42,393.26 47,648.97 5,255.71 91,258.71 7,511.33 538,919.2383,747.38

Marketing

TOTAL Marketing 3,110.18 2,925.00 (185.18) 8,069.00 1,888.99 48,774.006,180.01

Payroll

TOTAL Payroll 267,769.09 277,570.85 9,801.76 563,185.06 11,336.78 3,455,131.89551,848.28

Repairs and Maintenance

TOTAL Repairs and Maintenance 227,747.52 166,633.46 (61,114.06) 410,133.17 (35,029.96) 2,639,188.64445,163.13

Supplies

TOTAL Supplies 89,373.74 94,654.72 5,280.98 185,710.04 25,900.98 1,223,541.86159,809.06

Utilities

TOTAL Utilities 35,434.53 32,079.50 (3,355.03) 63,734.00 (3,363.99) 373,154.0067,097.99

851,565.42TOTAL Expense 885,048.03 (33,482.61) 1,731,025.71 1,767,045.88 36,020.17 10,482,957.58

Excess Revenue / Expense 2,923.77 104,321.60 (101,397.83) 107,908.82 122,323.28 (14,414.46) (685,420.88)

3/19/2020 10:10:59 AM Page 1 of 1

$ Var

4,752.38

61,828.87

(102,977.00)

13,909.09

(8,582.71)

20.00

(225.00)

(8,297.85)

(4,570.00)

789.58

(2,715.00)

(46,067.64)(46,067.64)

897.63

2,128.51

2,258.75

175.00

(5,844.00)

33.83

50.00

50.00

1,450.00

1,706.96

(77.37)

125.00

2,954.31

4,015.26

6,000.86

5,028.00

15,044.12

8,033.40

8,033.40

1,759.44

1,759.44

(530.99)

1,278.24

107.99

855.24

158.76

(211.20)

23.13

72.17

200.00

(7.06)

(155.50)

80.30

3,622.00

1,539.80

500.00

2,716.01

8,377.81

821.33

(1,771.76)

(810.49)

(1,760.92)35,343.70

(10,723.94)

Period 2/1/2020 To 2/29/2020 11:59:00 PMIncome and Expense Statement

Esplanade Golf & CC of Naples, Inc

04327-001 CART FEES-MEMBER CARTS - GOLF

7,409.09

Income Income

(56,544.00)

99,447.00

Budget

(2,550.00)

23,537.50

Actual

Current Month 001- Golf Operations

1,967.78

$ Var

393,819.05

Budget

389,066.67

Actual

Year to Date 001- Golf Operations

2,506,400.00

Annual

960,955.66

16,250.00

182,262.50

730,788.88

840,225.00

38,492.29

201,650.00

140,223.00

263,478.87

1,389.58

600.00

1,500.00446.52

75.00

06805-001 BEVERAGE CART EXPENSE - GOLF O

06815-001 MERCHANDISE - GOLF OPERATIONS

07155-001 CASH OVER AND SHORT - GOLF OPE

07160-001 TRAVEL EXPENSE - GOLF OPERATIO

07100-001 TELEPHONE - GOLF OPERATIONS 1,600.00

893.04

150.00

(21.43)

62.50

525.00

1,053.48

2,372.00

07401-001 ALARM AND SECURITY - GOLF OPER

7,022.72

(76.87)

13,400.00

06930-001 EMPLOYEE BENEFITS - GOLF OPERA

2,464.00

300.00

07720-001 SMALL TOOLS - GOLF OPERATIONS

240.56

(3.61)

197,214.00

4,048.84

1,759.05

38,848.36

07990-001 WATER-POTABLE - GOLF OPERATION

(1,825.38)

07740-001 UNIFORMS - GOLF OPERATIONS

131,402.34

6,000.00

47,500.00

4,500.00

500.00

2,250.00

(184.91)

1,242.96

81,725.001,309,064.32269,944.48

14,300.0016,060.92

8,333.33

3,251,737.78

121,600.00

18,594.57

65,056.00

914,888.02

7,810.49

226.54

6,155.50

15,250.12

30.00

6,450.00

TOTAL Income

6,500.00

850.00

20,749.48

4,922.17

16,025.00

4,000.00

7,400.00

3,300.00

1,200.00

(2,085.00)

04325-001 GREEN FEE INCOME - GOLF OPERAT

(6,840.46)

(5,844.00)

5,771.76

100,000.00

2,400.00

3,735.00

600.00

57,378.75

2,878.00

200.00

51,390.48

107,772.89

25.00

2,200.00

2,716.45

07030-001 DUES AND SUBSCRIPTIONS - GOLF

166.17

1,136.00

1,066.26

2,311.56

150.00

7,719.70

20,000.00

13,700.00

04375-001 BEVERAGE CART INCOME - GOLF OP

(6,155.50)

7,000.00

24,300.00

80,469.99

200.00

07025-001 COMPUTER SUPPORT AND REPAIR -

23,080.00

7,500.00

(66.17)

7,500.00

2,478.67

15,742.42

2,202.37

TOTAL Fixed Expenses

25,871.29

2,600.00

691,011.18

07710-001 OPERATING SUPPLIES - GOLF OPER

13,344.00

750.00

5,795.04

259.15

680,287.24

10,000.00

Administration

11,037.98

2,415.00

1,200.00

25.00

(61,741.83)

100.00

893.00

07015-001 PAYROLL ADMINISTRATIVE FEE

Repairs and Maintenance 44,882.79

04320-001 GOLF DUES - GOLF OPERATIONS

599.52

273.31

04352-001 HANDICAP INCOME - GOLF OPERATI

15,550.00

20,783.06

1,000.00

424,548.62491,212.62

9,025.38

06905-001 GROSS PAYROLL - GOLF OPERATION

28,850.00

7,750.00

120,000.00

243,200.00

44,656.25

100.00

04380-001 LESSON INCOME - GOLF OPERATION

4,560,802.10

Cost of Sales

Excess Revenue / Expense

(2,030.00)

126,480.17

299.52

4,045.23

234,600.78

16,371.00

16,250.00

(66,664.00)

8,000.00

200.00

125.00

46,395.65

07465-001 CART REPAIR - GOLF OPERATIONS

TOTAL Payroll

1,991.25

960,955.66

1,661.25

10,255.61

100,825.00

1,700.00

7,800.00

07510-001 CONTRACT SERVICES - GOLF OPERA

04390-001 MISCELLANEOUS INCOME - GOLF OP

107.00

(839.02)

06940-001 EMPLOYEE RELATED EXPENSES - GO

(1,378.00)

893.00

3,600.00

12,000.00

152,452.00

8,409.66

2,839.02

17,500.00

62.50

07080-001 POSTAGE - GOLF OPERATIONS

TOTAL Administration

06845-001 LESSON EXPENSE-GOLF OPERATIONS

300.00

184.91

3,518.10

Utilities

TOTAL Income

25.00

20,000.00

(4,658.98)

6,116.70

10,254.30

TOTAL Repairs and Maintenance Supplies

50.0025.00

4,250.00

327.83

07075-001 PRINTING - GOLF OPERATIONS

TOTAL Cost of Sales

186.55

1,470.00

166.17

80.00

18,654.55

28,742.00

(218.10)

(28.57)

176.87

552.51

32,327.26

200.00

3,078.59

10,254.30

04328-001 TRAIL FEE INCOME

16,476.25

36,500.00

2,000.00

6,116.70

198,234.45

3,600.00

Fixed Expenses

07150-001 CABLE AND INTERNET EXPENSE - G

1,200.00

400.00

32,952.503,763.21

20,708.60

6,000.00

30,575.75

08550-001 CART LEASE EXPENSE - GOLF OPER

16,666.66

914,888.02

50.00

4,560,802.10

176.87

407.06

514,770.43

36,986.24

07330-001 PROMOTIONAL EXPENSE - GOLF OPE

07715-001 SCORECARDS AND PENCILS - GOLF

371.65

4,375.00

04340-001 MERCHANDISE INCOME - GOLF OPER

07430-001 FIRE SUPPRESSION - GOLF OPERAT

100.00

20,708.60

200.00

1,427.87

1,757.04

(100.00)

100.00

07031-001 HANDICAP EXPENSE - GOLF OPERAT

3,500.00

Marketing

3,000.00

7,700.00

1,800.00

TOTAL Supplies

26,951.64

(4,942.93)

3,000.00

122,500.72

13,344.00

3,500.00

175.00

2,400.00

1,572.13

3,100.00

10,514.76

60,333.06

29,047.33

350.00

8,285.61

07475-001 R&M-BUILDING - GOLF OPERATIONS

1,720.00

36,346.36

07070-001 OFFICE SUPPLIES - GOLF OPERATI

9,250.00

12,713.04

12,000.00

07945-001 TRASH REMOVAL - GOLF OPERATION

(141.24)

196,266.67

1,700.00

Expense

200.00

2,000.00

141.24

92,273.70

07550-001 RANGE EXPENSE - GOLF OPERATION

(6,378.47)

4,680.00

07050-001 MANAGEMENT FEE - GOLF OPERATIO

141.24

152,452.00

1,700.00

(1,311.25)

368.10

TOTAL Expense

04400-001 Golf Club Rental

284,202.89

17,675.00

4,796.34

8,393.60

04345-001 RANGE FEE INCOME - GOLF OPERAT

38,526.00

07020-001 BANK CHARGES - GOLF OPERATIONS

28,742.00

16,565.49

127,583.75

(22.63)

7,200.00

4,500.00

710.20

TOTAL Marketing

07905-001 ELECTRIC - GOLF OPERATIONS

10,000.00

93,128.94

07480-001 R&M-HVAC - GOLF OPERATIONS

1,200.00

46,550.25

3,000.00

(66,664.00)

880.00

441,863.00

491,212.62424,548.62

511.20

TOTAL Utilities

Payroll

6,155.50

1,000.00

9,305.80

(322.36)

(73.31)

4,858.01

47,075.00

(1,358.01)

359,810.28

40,050.00

107.00

7,128.47

16,371.00

2,000.00

19,200.00

283.99

79,939.00

26,511.78

633.74

13.45

07035-001 LICENSES AND PERMITS - GOLF OP

1,328.35

750.00

(50.00)

12,250.00

200.00

400.00

298,068.45

300.00

240.56

(600.00)

3,872.19

9,000.00

500.00

24,000.00

$ Var

(27.32)

500.00

166.66

(150.00)

42.35

531.69

(1,682.79)

(1,682.79)

6,534.10

(3,644.70)

1,056.11

3,945.51

(821.38)

(4,280.12)

(816.63)

(889.47)

(45.45)

(3,296.77)

1,286.00

500.00

(44,460.07)

(6,887.30)

(59,711.19)

(1,318.30)

(386.32)

(34.60)

13,238.20

1,047.16

(6,018.10)

584.29

(10,133.35)

3,909.39

4,782.44

5,670.81

(452.85)

200.00

(1,100.00)

77.42

(225.67)

(1,501.10)(52,747.07)(52,747.07)

4,233.32

96,465.90

789.59

(1,822.35)

08510-002 EQUIPMENT LEASE - GOLF MAINTEN

500.00

07475-002 R&M-BUILDING - GOLF MAINTENANC

07445-002 LAKE MAINTENANCE - GOLF MAINTE

07450-002 R&M-PUMP STATION - GOLF MAINTE

07420-002 R&M-EQUIPMENT - GOLF MAINTENAN

28,500.00

28,979.08


Budget

107.00

07740-002 UNIFORMS - GOLF MAINTENANCE

(680.14)

TOTAL Repairs and Maintenance

680.14

07510-002 CONTRACT SERVICES - GOLF MAINT

214.00

20,500.00

631.95

600.00

2,500.00

821.38

8,000.00


TOTAL ExpenseTOTAL Utilities

1,886.32

1,500.00

1,500.00

20,000.00

500.00

2,070.94

33,600.00

(31,247.25)169,830.58(169,830.58)(201,077.83)

201,077.83 2,125,503.16(2,125,503.16)

329,944.32(382,691.39)

5,418.10

4,617.91

46,057.42

75,000.00

394,597.50

(85.60)

1,590.61

(1,802.31)


(374.35)

07760-002 SHOP SUPPLIES - GOLF MAINTENAN


4,000.00

60,503.25

(31,247.25)

106,600.00

07795-002 LANDSCAPING ANNUALS - GOLF MAI

Actual

3,534.60

5,407.50

83.33

07100-002 TELEPHONE - GOLF MAINTENANCE

331.41

48,000.00

$ Var

(374.35)

1,788.14

(75.00)

3,595.75

2,835.48

4,816.63

2,893.98

28,761.80

5,600.00

16,066.66

18.59

8,518.10

5,500.00

2,452.84

6,415.71

3,692.73

Year to Date 002- Golf Maintenance

Annual

06930-002 EMPLOYEE BENEFITS - GOLF MAINT

23,066.66

(550.00)

(1,894.81)

51,500.00

1,500.00

1,356.72

1,585.60

2,866.66

435.00

20,500.00

100,929.19

6,068.00

350.00

(658.73)

7,131.60

4,602.31

545.19

500.00

20,000.00

1,000.00

40,654.50

500.00

2,965.74

9,758.89

650.00

07401-002 ALARM AND SECURITY - GOLF MAIN

631,100.00

Fixed Expenses

07480-002 R&M-HVAC - GOLF MAINTENANCE


07720-002 SMALL TOOLS - GOLF MAINTENANCE

5,000.00

2,500.00

3,296.77

56,093.43

08570-002 BUILDING RENTAL - GOLF MAINTEN

4,951.10

14,000.00

30,000.00

60,694.81

07440-002 R&M-IRRIGATION - GOLF MAINTENA

(3,131.60)

1,252.85

07750-002 FERTILIZER - GOLF MAINTENANCE

Payroll

18.27

64,460.07

52,291.62

633.73

07765-002 SEED AND SOD - GOLF MAINTENANC

83.33

3,089.50

07920-002 ELECTRIC-BUILDINGS - GOLF MAIN

07785-002 GOLF COURSE SUPPLIES - GOLF MA

18,000.00

10,836.20

1,500.00

Budget

10,500.00

3,900.00

(233.73)

3,296.77

100,365.69

181,000.0016,534.38

07945-002 TRASH REMOVAL - GOLF MAINTENAN

TOTAL Payroll

43,149.00

2,800.0007705-002 EQUIPMENT FUEL AND OIL - GOLF

1,000.00

2,500.00

195,000.00

800.00

36,408.00

4,800.00

12,280.12

60,000.00

6,918.30

07940-002 DEBRIS REMOVAL - GOLF MAINTENA

3,500.00

10,465.62

729.54

8,518.10

(570.94)

1,000.00

3,652.51

75.00

4,000.00

Utilities

06940-002 EMPLOYEE RELATED EXPENSES - GO

5,003.56

500.00

150.00

3,450.00 20,700.00

700.00

54,000.00

6,000.00

3,500.00

2,500.00

6,957.47

07557-002 R&M-DRAINAGE - GOLF MAI

(32,822.62)

15,000.00

(1,110.48)

500.00

06905-002 GROSS PAYROLL - GOLF MAINTENAN

(965.74)

40,133.35

22,000.00

Current Month 002- Golf Maintenance


361.29

07990-002 WATER-POTABLE - GOLF MAINTENAN

618,000.00

1,400.00

(107.00)

5,500.00

657.65

07460-002 EQUIPMENT RENTAL - GOLF MAINTE

4,800.00

1,770.46

3,034.00

55,682.79

800.00

790.46 875.67

(8,518.10)

Administration

166.66

100.00

2,333.33

Expense

07790-002 LANDSCAPING MULCH - GOLF MAINT

Actual

400.00

55,000.00

42,000.00

54,000.00

38.71

382,691.39

07770-002 SAND-TOP DRESSING - GOLF MAINT

6,000.00

2,000.00

TOTAL Supplies 58,800.00

2,500.00

(329,944.32)

324,000.0055,682.79

726,039.00

Supplies

1,050.00

200.00

(18,979.08)

117,060.99

07780-002 CHEMICALS - GOLF MAINTENANCE (8,949.73)

7,000.00

10,815.00

300.00

325.00

4,200.00

400.00

3,701.63

7,191.50

121,006.50

1,381.73

435.00 586.50

(3,296.77)


6,887.30

103,000.00

1,347.49

10,000.00

27,374.35

2,100.00

(5,003.56)

1,000.00

64,890.00

07905-002 ELECTRIC - GOLF MAINTENANCE

(465.46)

19,469.00

27,374.35 27,000.00

100.00

722.58

1,500.00

07030-002 DUES AND SUBSCRIPTIONS - GOLF

717.56

330,000.00

(356.72)

180,000.00

1,200.00

07070-002 OFFICE SUPPLIES - GOLF MAINTEN

07035-002 LICENSES AND PERMITS - GOLF MA

1,725.00

5,442.58

27,000.00

23,949.73

27,000.00

4,409.82

$ Var

04302-003 CATERING FOOD SALES - FOOD AND

04303-003 CATERING ALCOHOL SALES - FOOD

Income Income

Annual

17,500.00

Repairs and Maintenance TOTAL Payroll

70,000.00

3,157.00

07804-003 KITCHEN SUPPLIES- CONCESSIONS

07710-003 OPERATING SUPPLIES - FOOD AND

07735-003 LINEN AND TOWELS - FOOD AND BE

Supplies TOTAL Repairs and Maintenance 1,000.00


130,453.71

285,280.17

07740-003 UNIFORMS - FOOD AND BEVERAGE

Actual

07810-003 SMALL WARES-KITCHEN - FOOD AND

TOTAL Utilities

07920-003 ELECTRIC-BUILDINGS - FOOD AND

50.00

$ Var

06823-003 WINE SALES EXPENSE

128,453.71

27,071.68

07928-003 GAS - FOOD AND BEVERAGE

500.00

Cost of Sales 650.00

Budget

TOTAL Supplies

6,004.62

5,524.75

Year to Date 003- Culinary Clubhouse

Utilities

20,000.00

115,123.75

Current Month 003- Culinary Clubhouse

250.00

Actual

1,300.00

8,006.16

8,610.00

TOTAL Income

100.00

2,755.20

Administration

Payroll

100.00

TOTAL Expense

07027-003 DECORATIONS - FOOD AND BEVERAG

(170,156.42)

07100-003 TELEPHONE - FOOD AND BEVERAGE

115,123.75

TOTAL Cost of Sales

1,010.24

1,300.00

250.00

100.00

06930-003 EMPLOYEE BENEFITS - FOOD AND B

124,704.78

06810-003 FOOD EXPENSE - FOOD AND BEVERA

Budget

110,694.0006905-003 GROSS PAYROLL - FOOD AND BEVER

04306-003 LIQUOR SALES

06822-003 LIQUOR SALES EXPENSE

3,306.24

100.00


Expense

07420-003 R&M-EQUIPMENT - FOOD AND BEVER

TOTAL Income


06821-003 BEER SALES EXPENSE

06940-003 EMPLOYEE RELATED EXPENSES - FO

07075-003 PRINTING - FOOD AND BEVERAGE

1,400.00

04305-003 BEER SALES

10,332.00

04304-003 TOBACCO SALES - FOOD AND BEVER

1,000.00

04307-003 WINE SALES

$ Var

(23,425.89)

(14,585.20)

(2,138.65)

(12,083.02)

(52,232.76)(52,232.76)

(288.92)

200.00

600.00

250.00

22.05

783.13

11,608.17

5,048.15

5,383.46

3,073.57

25,113.35

400.00

400.00

15,144.94

(1,257.42)

572.58

14,460.10

2,342.11

1,043.20

(3,204.11)

181.20

(3,840.17)

2,185.32

(336.32)

(237.21)

3,000.00

771.62

76.77

63.42

140.1941,849.59

(10,383.17)

14,816.98

04305-004 BEER SALES

35,000.00

(818.71)


Expense

(7,737.77)

(475.00)

3,459.39

7,204.93

(475.00)

3,333.34

Cost of Sales 899.28

15,170.81

0.72

Marketing

18,292.00

1,125.00

12,908.54

7,500.001,250.00

120.78

6,456.00

7,177.57


TOTAL Expense

105,962.54

99,094.00

8,176.20

21,700.003,600.00

3,200.00

594,564.00

3,600.00

127,456.7412,102.94

104,412.29(264,076.85)

217,188.89

40,350.00

07027-004 DECORATIONS - CONCESSIONS

279,087.50

64,963.50

39,129.94

1,000.00

2,916.67

226,854.74

07430-004 FIRE SUPPRESSION - CONCESSIONS

722,535.85

383,286.50

226,854.74

1,200.00

200.00

06821-004 BEER SALES EXPENSE

1,775.00

TOTAL Income

4,100.00

1,200.00

650.00

116,515.23

TOTAL Marketing

1,000.00

152.04

6,565.62

(0.72)

(1,568.38)

497.96

(5,661.02)

279,087.50

49,547.00

07710-004 OPERATING SUPPLIES - CONCESSIO

77,337.50

600.00

7,863.85

600.00

19,060.38

3,000.00

07804-004 KITCHEN SUPPLIES- CONCESSIONS

200.00

488.92

836.32

32,481.75

(23,028.52)

Current Month 004- Concessions

83,949.06

(963.28)

10,417.06

200.00

250.00

4,304.00

Budget

1,237.21

06930-004 EMPLOYEE BENEFITS - CONCESSION

1,020.98

Administration

116,515.23

13,450.00

600.00

8,608.00

991.23

12,437.23

TOTAL Supplies

12,912.00

(9,130.67)

07920-004 ELECTRIC-BUILDINGS - CONCESSIO

28,082.19

12,750.00

Income

1,021,512.50

4,982.39

1,500.00

Payroll

6,166.00

06810-004 FOOD EXPENSE - CONCESSIONS

2,075.00

TOTAL Cost of Sales

7,734.38

79,662.15

(23,028.52)

Supplies 73,992.00

1,300.00

04300-004 FOOD SALES - CONCESSIONS

06822-004 LIQUOR SALES EXPENSE

TOTAL Utilities

4,204.11

100.00

5,833.34

04307-004 WINE SALES

1,021,512.50

479.02

06823-004 WINE SALES EXPENSE

37,216.94

20,175.00

12,225.00

4,163.61

21,700.00

12,332.00

9,146.00

06940-004 EMPLOYEE RELATED EXPENSES - CO

07740-004 UNIFORMS - CONCESSIONS

TOTAL Income

19,825.00

1,880.89

1,000.00

52,387.75

3,184.81

04306-004 LIQUOR SALES

1,948.23


5,652.14

2,355.26

1,118.1907420-004 R&M-EQUIPMENT - CONCESSIONS

6,000.00

7,666.00

(22.05)

6,000.00

1,130.21

86,459.16

272.82

466.87

07155-004 CASH OVER AND SHORT - CONCESSI

28,581.25

9,763.84

Income


4,278.10

9,000.00

47,856.00

07510-004 CONTRACT SERVICES - CONCESSION

1,500.00

1,600.00

07035-004 LICENSES AND PERMITS - CONCESS

1,502.18

5,534.43

100.00

139,543.75

41,512.69

3,325.00

0.72

07335-004 ENTERTAINMENT - CONCESSIONS

548.48

1,948.74

1,666.67

2,075.00

(1,130.21)

07810-004 SMALL WARES-KITCHEN - CONCESSI

456.80

Utilities

1,600.00

120,422.64

31,424.00

Actual

(2,574.67)

1,004.22

15.93

Year to Date 004- Concessions

639.31

07928-004 GAS - CONCESSIONS

13,837.28

900.00

60,211.32

6,918.78

49,973.66

53,355.33

(499.06)

493.20

07735-004 LINEN AND TOWELS - CONCESSIONS

200.00

16,172.17

06905-004 GROSS PAYROLL - CONCESSIONS

20,000.00

7,600.00

68,206.83

209,737.50

(420.23)

$ Var

4,575.11

3,000.00

259,038.48

139,543.75

3,200.00

750.00

149,550.00

57,162.50

19,832.00(2,097.84)

20,049.02

14,409.86

07075-004 PRINTING - CONCESSIONS

12,087.01

256.80

23,044.45

500.00

Actual

25,304.18

7,788.98 26,900.00 98,200.00

1,236.58

3,074.67 1,000.00

104,775.50

2,000.00

Budget

9,665.85

3,879.95

55,023.85

131,249.11 154,675.00

814.68

2,025.00

564,025.00


1,285,589.35

95,742.00

500.00

Annual

420.23

10,237.66TOTAL Payroll

25,764.80

236,890.50

67,116.00

$ Var

(805.00)

(643.62)

(100.00)

(1,548.62)(1,548.62)

225.00

54.91

125.85

230.72

636.48

70.00

1,092.00

(685.00)

477.00

2,134.00

2,134.00

(134.80)

(134.80)

5,965.55

1,069.10

95.05

7,129.70

100.00

147.72

(2,175.53)

2,135.58

207.77

112.70

(690.70)

147.01

100.00

(330.99)

33.91

(1,235.46)

400.00

(801.55)9,317.617,768.99

04145-005 PERSONAL TRAINING - FITNESS

04165-005 FITNESS CLASSESS/MEMBERSHP - F

(50.00)

242.00

50.00

5,401.69

4,456.69

$ Var

2,500.00

5,103.50 (646.81) 10,207.00

Actual

61,242.00

Budget

91,842.00

145.09

91,842.00

650.00

100.00

13,758.38

509.81

9,563.38

Annual

07420-005 R&M-EQUIPMENT - FITNESS

07475-005 R&M-BUILDING - FITNESS

2,400.00

06940-005 EMPLOYEE RELATED EXPENSES - FI

200.00

1,223.19

100.00

50.00

3,859.23

659.12

11,299.20

86.25

200.00

1,200.00

600.00

135,590.4022,598.4015,468.707,439.97

4,200.00

2,400.00

1,980.99

2,700.00450.00

1,390.70

337.30

700.00

578.00

1,000.00

4,207.00

1,057.00

7,200.00

15,307.00

06905-005 GROSS PAYROLL - FITNESS

36,000.00

505.10

200.00

56.15

26,891.67

50.00

52.28

112,992.00

06930-005 EMPLOYEE BENEFITS - FITNESS

TOTAL Marketing

52.97

Payroll

44,426.50(30,668.12)

1,750.00

59.35

TOTAL Supplies

3,635.46

3,000.003,150.00

25,800.00TOTAL Repairs and Maintenance

134.80

2,942.29

(236,189.63)(38,437.11)

07710-005 OPERATING SUPPLIES - FITNESSSupplies

225.00

4,785.00

35.00

21,938.60


266.95

70.00

13,454.00

400.00

4,900.00

07731-005 SUPPLIES - FITNESS

2,066.09

7,800.00

07740-005 UNIFORMS - FITNESS

Current Month 005- Fitness

358.15

(16,536.91)

168.85

100.00

140.19

52.28

1,779.12

53,744.11

319.90

1,300.00

8,516.71

420.00

328,031.63

07401-005 ALARM AND SECURITY - FITNESS

4,300.00

07510-005 CONTRACT SERVICES - SPA AND FI

6,000.00

16,800.00

3,500.00

TOTAL Cost of Sales

2,800.00

Administration

7,909.44

50.00

1,650.00

4,092.23

200.00

9,900.00

2,400.00

2,448.16

112.50

400.00

12,600.00

6,382.71

5,701.55

600.00

1,572.52

14,400.00

534.55

50.00

484.00

252.99

825.00

100.00

07905-005 ELECTRIC - FITNESS

07735-005 LINEN AND TOWELS - FITNESS

(492.29)

8,516.71

76.93

Expense

(134.80)

9,570.00

997.03

225.00

2,450.00

56,467.23

5,401.69

57,420.00

4,277.97

56,467.23

182.65

145.09

945.00

4,277.97

6,382.71

1,224.08

3,247.75

370.88

1,318.24

263.75

04340-005 MERCHANDISE INCOME - FITNESS

350.00

1,379.06

1,050.00

06815-005 MERCHANDISE - FITNESS

1,001.58

TOTAL Expense


Actual

134.80

100.00

3,375.53

134.80

(728.42)

664.42


2,408.00

2,100.00

398.42 1,400.00

21,000.00

Cost of Sales

7,653.50

600.00

(45.09)

1,945.26

TOTAL Utilities

Income

4,953.07

6,685.00

134.80

600.00

4,277.97

Income

1,069.28

9,416.00

112.50

TOTAL Income

200.00

(2,251.81)

07150-005 CABLE AND INTERNET EXPENSE - F

Budget

29,400.00

9,093.00

7,653.50

1,200.00

TOTAL Income

07990-005 WATER-POTABLE - SPA AND FITNES

4,195.00

12,866.45 18,832.00

200.00

(1,555.00)

15,307.00

TOTAL Payroll

07035-005 LICENSES AND PERMITS - FITNESS

1,200.00

(745.26)

06830-005 CLINIC OR EVENT EXPENSE - FITN

07100-005 TELEPHONE - FITNESS

2,701.26

2,150.00

07070-005 OFFICE SUPPLIES - FITNESS

582.19

4,277.97

1,750.00

2,209.00

(19,238.17)

47.72

Year to Date 005- Fitness

06825-005 PERSONAL TRAINING EXPENSE - FI

1,328.42

30,000.00

14,688.96

Utilities

693.00

5,000.00

35.00

07928-005 GAS - FITNESS

689.53

(134.80)

(2,251.81)


08510-005 EQUIPMENT LEASE - SPA AND FITN

6,168.25

(150.00)

Fixed Expenses

837.55

Marketing 07330-005 PROMOTIONAL EXPENSE - FITNESS

1,104.50

13,758.38

2,904.00

$ Var

950.92

10,495.00

2,087.00

13,532.9213,532.92

(119.60)

(295.00)

50.00

100.00

(264.60)

(771.13)

(8,236.00)

(9,007.13)

100.00

100.00

(3,755.97)

1,068.48

(1,146.67)

(3,834.16)

973.53

(99.56)

873.97

1,525.11

200.00

1,725.11

12.60

12.60(10,394.21)

3,138.71

19,734.92

6,370.00 4,000.00

284.76

06845-006 LESSONS EXPENSE- TENNIS

Cost of Sales TOTAL Administration

07070-006 OFFICE SUPPLIES - TENNIS

1,801.80

Payroll


200.00

400.00

1,000.00295.00

119.60

1,300.00

400.00

15,450.00

500.00

3,100.00

100.00


(4,255.36)

12,629.90

4,370.00

10,810.80

300.00

8,190.00

TOTAL Income

2,000.00

1,800.00

TOTAL Cost of Sales

4,800.00

(9,228.90)

Year to Date 006- Tennis

10,600.00

07330-006 PROMOTIONAL EXPENSE - TENNIS

Actual

40.00

3,074.89

16,380.00

07710-006 OPERATING SUPPLIES - TENNIS

(126,696.80)

1,352.92

14,495.00

402.00

(25,207.80)

1,400.00 11,036.00

2,412.00

TOTAL Expense

150.00

1,333.01

9,900.00

(22,069.09)

6,202.00

Budget

5,238.01

(119.56)

828.01

06905-006 GROSS PAYROLL - TENNIS

50.00

Expense

TOTAL Payroll

201.00

07920-006 ELECTRIC-BUILDINGS - TENNIS (29.78)

1,600.00

1,000.00

241.00

07420-006 R&M-EQUIPMENT - TENNIS

1,887.40

200.00

534.24

1,800.00

2,240.00

$ Var

9,828.00

139.56

1,900.00

3,401.00

979.78

8,000.00

1,638.00

Current Month 006- Tennis

2,800.00

979.78

19,734.92

Annual

07075-006 PRINTING - TENNIS

Income

(11,420.63)

(1,046.50)

41,804.01

07030-006 DUES AND SUBSCRIPTIONS - TENNI

19,819.80

500.00

100.00

6,202.00

Budget

2,280.67

(119.56)

10,600.00

26.47

19,500.00

31,812.00

819.00

118,918.8010,854.27

166.03

2,000.00

1,200.00

139.56

04390-006 MISCELLANEOUS INCOME

9,909.90

31,812.00

07740-006 UNIFORMS - TENNIS

1,040.00

5,238.01

4,600.00

100.00

900.90

Actual

200.00

TOTAL Utilities

07325-006 ADVERTISING AND MARKETING - TE

950.00

8,639.01

Supplies

1,887.40

TOTAL Marketing

(2,180.67)

139.56

06940-006 EMPLOYEE RELATED EXPENSES - TE

8,639.01

1,200.00

1,900.00

TOTAL Income

5,060.00

100.00

20,135.97

(7,429.74)

20.00

20,059.64

2,280.67

13,650.00

Utilities

3,401.00

Marketing

(2,080.67)

Income


07510-006 CONTRACT SERVICES - TENNIS

06815-006 MERCHANDISE - TENNIS

9,236.50

150.00

(3,660.00)

950.00

06930-006 EMPLOYEE BENEFITS - TENNIS

TOTAL Supplies

(595.36)

500.00

Administration

04380-006 LESSON INCOME- TENNIS

1,700.00

98,280.00

(2,191.73)

414.60

04340-006 MERCHANDISE INCOME - TENNIS

(944.37)

(432.11)

3,887.00

600.00

3,074.89

2,948.47

569.52


158,508.80

23,653.96

745.36 1,071.13

1,441.00

20.00

31,409.80

5,805.36

6,800.00

240.00

627.01

1,550.00 12,107.13

(29.78)

100.00

$ Var

8,005.60

4,769.43

12,775.0312,775.03

1,900.00

48.51

(40.16)

264.72

2,173.07

(1,797.29)

842.25

(955.04)

(656.68)

171.03

(485.65)

(9,645.05)

(894.04)

(892.46)

(11,431.55)

200.00

567.04

144.50

200.33

1,111.87

422.85

376.60

68.40

150.00

1,017.85

508.90

(934.48)

(72.89)

(498.47)(9,067.92)

3,707.11

07100-007 TELEPHONE - SPA

1,404.10

Actual

(31.50)

TOTAL Income

9,700.00

1,500.00

182.65

Income Income

203,940.00

Annual

8,169.43

221,290.00

Budget

44,290.00

3,100.001,900.00

151.49 200.00

100.00

159.00

Supplies TOTAL Repairs and Maintenance

7,611.36

07510-007 CONTRACT SERVICES - LIFESTYLE

689.52

1,755.00

4,168.44

1,600.00

3,304.96 2,611.05

1,646.78

TOTAL Supplies

07740-007 UNIFORMS - SPA

27,412.54

3,159.10

Budget

3,850.00

430.00

2,738.13

141.60

2,066.10

26,512.20

1,980.00

231.60

53.40

231.60

12,216.00

31,314.00

15,450.00

3,648.00608.00

2,575.00

5,219.00

66,930.00

455.50

(82.96)

27,412.54

650.00

07710-007 OPERATING SUPPLIES - SPA

200.00

721.47

1,069.28

3,752.00

(178.32)

21,840.00

Actual

52,295.60

(236.47)

06815-007 MERCHANDISE - SPA

(535.99)

82.96

221,290.00

Cost of Sales

07990-007 WATER-POTABLE - LIFESTYLE

2,000.00

9,022.35

2,199.67

47,690.00

2,609.50

TOTAL Cost of Sales

14,212.00

3,589.96

(59.80)

242.50


(8,950.59)

13,191.75

1,200.00

12,051.00

07420-007 R&M-EQUIPMENT - SPA

100.00

58,200.00

Year to Date 007- Spa

(3,497.50)

60,465.03

289.98

1,334.00

(533.58)

3,400.00

114.50

(693.91)

Marketing

997.03

17,350.00

1,018.001,105.26

69,415.62

900.00

07731-007 SPA SUPPLIES - SPA

11,761.02

250.00

4,007.29

300.00

07928-007 GAS - SPA

06930-007 EMPLOYEE BENEFITS - SPA


07735-007 LINEN AND TOWELS - SPA

2,942.28 (332.78)

Payroll

Utilities

26,574.00

195.00

TOTAL Payroll

485.00

(231.60)

60,347.70

358.16

(3,444.85)

134.80

31,908.30

53.40

07330-007 PROMOTIONAL EXPENSE - SPA

TOTAL Expense

125.00

(46.78)

(12,657.70)

5,577.50

1,908.00

200.00

29,739.04

06905-007 GROSS PAYROLL - SPA

2,600.00

13,089.58

TOTAL Utilities

75.00

1,200.00

06840-007 SPA SERVICES EXPENSE -SPA

5,619.85

07325-007 ADVERTISING AND MARKETING -SPA

5,334.85

(187.81)

TOTAL Marketing

Current Month 007- Spa

30,592.20

47,690.00

20,085.00

5,757.70

823.97

658.58

1,578.93

150.00

(593.38) 3,500.00

2,036.002,108.89

667.00

1,140.75

(447.02)

1,500.00

157.18

(80,699.70)

290.47

131.50

07401-007 ALARM AND SECURITY -SPA

(6,570.80)

1,435.65

(2,761.36) 19,345.05

301,989.70

(87.26)

07475-007 R&M-BUILDING - SPA

06940-007 EMPLOYEE RELATED EXPENSES -SPA

5,717.47

528.97

1,542.48

07905-007 ELECTRIC - SPA

25,731.75

1,379.04

TOTAL Income

1,378.32

8,004.00

4,850.00

100.00

950.00

(783.91)

1,500.00

60,465.03

2,426.00

11,155.00

304.00

906.68

2,210.00

24,253.44

133,641.50

1,328.56

1,287.50

6,637.70

122,364.00

Administration

(23.65)

1,602.03

318.00

Expense

(4,495.76)

970.00

04150-007 SPA SERVICES- SPA

1,200.00

07035-007 LICENSES AND PERMITS - SPA

485.00

102.17 28,784.00

509.82

839.99

3,600.00

1,200.00

2,075.04

2,806.05

04340-007 MERCHANDISE INCOME - SPA

700.00

11,277.50

14,400.00

82.96

07070-007 OFFICE SUPPLIES - SPA

07150-007 CABLE AND INTERNET EXPENSE-SPA

28,410.80

2,400.00

185.50

21,840.005,572.54

2,910.00

793.38

5,820.00

5,572.54


$ Var

1,862.46

600.00

21,800.00

300.00

22,586.55

$ Var

(4,209.74)

(533.48)

(1,203.04)

(839.68)

1,476.10

(270.40)

3,500.00

42.47

(23.89)

610.00

2,978.75

8,753.35

10,280.4410,280.44

1,060.98

(5,634.95)

533.48

1,195.00

(2,845.49)

(973.28)

(973.28)

(15,000.86)

344.75

92.56

(14,563.55)

(1,175.06)

(1,239.36)

1,290.57

(19,297.80)

(640.00)

1,874.61

900.00

(4,360.55)

(357.47)

(340.00)

4,732.84

2,400.00

3,000.00

3,333.34

(4,561.54)

35,000.00

(3,875.00)

900.00

312.58

2,000.00

19,897.16

1,201.26

7,388.13

500.00

3,333.34

(100.65)

(7,625.24)

3,885.83

8,582.67

(1,953.97)

1,110.93

259.21

642.76

97.94

(136.32)

20.5510,118.0620,398.50

373,895.26

240.00

37,500.00

4,596.80

11,500.00

(621.21)

293,325.21

07130-008 RESERVE ASSESMENT-HOA

07027-008 DECORATIONS - HOA COMMON AREA

486.64

Expense

59,000.00

1,380.00

6,000.00

289,436.15

328.17

291.90

07415-008 CONTRACT SVS-COMMON - HOA COMM

11,139.02

574,527.00

12,200.00

584,807.44

1,666.67

07477-008 TOAD ERADICATION

07478-008 PALM TREE FERT/PEST TREATMENT

5,755.25

2,500.00

07450-008 R&M-PUMP STATION - HOA COMMON

973.28

(15,667.80)

39,442.17

07710-008 OPERATING SUPPLIES - HOA COMMO

2,400.00

1,957.24

4,800.00

2,166.00

07515-008 POOL SERVICE CONTRACT - HOA CO

24,582.67

20,000.00

20,000.00

14,400.00

4,561.54

1,300.00

791.99

80,000.00

1,666.67

07987-008 WATER- OPERATIONS - HOA CO

1,530.50

2,000.00

2,100.001,787.42

4,332.001,066.62

148,169.97

3,721,554.35

Utilities

611.87

17,625.24

7,000.00

2,300.00

10,000.00

127,609.87

9,057.44

51,000.00

TOTAL Utilities

2,400.00

(795.94)

22,925.00

1,000.00

14,400.00

07482-008 PLANT REPLACEMENTS- HOMES

1,000.00

1,000.00

1,980,436.10

21,082.67

07420-008 R&M-EQUIPMENT - HOA COMMON ARE

4,000.00

(406.80)

Annual

4,600.00

2,758.10

33,165.34

61,000.00

(486.64)

1,050.00

07530-008 STREET LIGHT MAINTENANCE - HOA

(19,246.99)

07479-008 SIDEWALK/TRAIL REPAIRS

35,679.17

22,596.83

9,911.47

7,634.95

1,610.00

250.00

4,380.00

07750-008 FERTILIZER - HOA COMMON AREA L

07518-008 POOL REPAIRS & MAINTENANCE

07735-008 LINEN AND TOWELS - HOA COMMON

800.00

2,298.40

Supplies

108,000.00

1,099.38

7,544.39

20.00

45,453.72

(135.20)

535,084.8335,210.68

14,500.00

4,326.40

121,767.80

(20,560.10)

3,721,554.35

14,400.00

104.03

3,114.17

10,753.3504390-008 MISCELLANEOUS INCOME - HOA COM

23,256.40

20,000.00

07720-008 SMALL TOOLS - HOA COMMON AREA

1,666.67

169.19

296,475.00

17,500.00

660.10

1,000.00

25,417.80

TOTAL Supplies

04113-008 RESERVE ASSESSMENTS - HOA COMM

3,300.00

07483-008 TREE PRUNING- COMMON

(355.00)

1,300.00

28,700.00

2,400.00

(15,357.93)

(3,514.90)

5,537.95

250.00

436.94

Actual

3,000.00

2,400.00

5,000.00

520.00

39,014.94

1,818.01

1,200.00

10,562.59

07481-008 PLANT REPLACEMENTS- COMMON

181.99

6,000.00

6,957.47

51,500.00

18,000.00

48,520.99

24,000.00

205,721.60

9,150.00

258,114.53

2,401.55

658.04

35,000.00

5,000.00

Income

07918-008 ELECTRIC-IRRIGATION - HOA COMM

16,186.80

04210-008 INTEREST-CHECKING - HOA COMMON

07905-008 ELECTRIC - HOA COMMON AREA LAN

1,200.00

2,125.39

2,302.06

25,992.00

500.00

2,140.79

2,000.00

2,600.00

07414-008 CONTRACT SVS-90 FT BEN ASSMT

07705-008 EQUIPMENT FUEL AND OIL - HOA C

1,666.67

3,050.00

299,322.33

04117-008 BENEFIT ASSMT 62 FT LOT - HOA

549.65

3,889.06

3,000.00

Income

12,000.00


23,940.00

38,125.00

2,500.00

508.01

6,250.00

10,450.00

3,333.34

1,870.00

(23.89)

166,550.00

50,312.60

06905-008 GROSS PAYROLL - HOA COMMON ARE

(10,966.43)

1,000.00

3,364,792.80

1,095.97

50,568.61

1,000.00

31,290.64

(133.45)

7,000.00


7,690.00

584,807.44

4,259.66

2,598.45

400.00

1,541.74

(821.21)

25,230.57


TOTAL Income

TOTAL Payroll

5,000.00

18,360.55


50,000.00

296,519.10

28,679.45


07780-008 CHEMICALS - HOA COMMON AREA LA

Fixed Expenses

200.00

8,000.00

07910-008 ELECTRIC-STREET LIGHTS - HOA C

289,436.15

(640.00)

07795-008 LANDSCAPING ANNUALS - HOA COMM


2,000.00

1,605.00

106,063.55

800.00

$ Var

(23.89)

(6,544.39)

27,580.80

293,325.21

5,500.00

403,314.70

(23.89)

500.00


18.88


2,527.84

1,040.00

44,966.52

574,527.00

(911.47)

190,506.75

62,500.00


1,389.07

04140-008 INITIAL FEE INCOME - HOA COMMO

19,953.97

Budget

2,463,707.25

13,032.32

936.32

1,267.16

3,333.34

TOTAL Income

356,761.55

24,621.86

319,219.49

37,500.00

04315-008 ARC REVIEW INCOME - HOA COMMON

04121-008 BENEFIT ASSEST-90 FT LOT - HOA

07305-008 LICENSES & PERMITS

Year to Date 008- HOA

Payroll


22,596.83

(5,654.17)

07740-008 UNIFORMS - HOA COMMON AREA LAN

6,469.50

2,510.00

45,750.00

15,190.00

04211-008 INTEREST-OWNER

400.00

20,000.00

296,519.10

549,000.00

1,200.00

620,214.00

06940-008 EMPLOYEE RELATED EXPENSES - HO

07416-008 BENEFIT ASSMT- 100 FT LOT

07484-008 TREE PRUNING- HOMES

08900-008 Depreciation Exp

325,410.60

40,190.00

9,000.00

524,966.77

06930-008 EMPLOYEE BENEFITS - HOA COMMON

200.00

32,530.00

33,505.30

6,000.00

Repairs and Maintenance (2,770.99)

3,130.74

378,105.00

102,470.00

07765-008 SEED AND SOD

3,125.00

187,918.38

04317-008 FINES AND LATE FEES - HOA COMM

17,966.43

325,410.60

54,900.00

15,550.00

82.47

12,150.00 882.32

07070-008 OFFICE SUPPLIES - HOA COMMON A

4,000.00

2,000.00

5,000.00

533.45

6,100.00

10,520.08

45,500.00

8,500.00

3,259.66

TOTAL Expense 238,867.54

(4,379.22)

32,029.20

14,000.00

Budget

2,750.00

Actual

1,200.00

6,250.00

65,345.49

45,500.00

41,639.90

1,600.00

457,500.00

07445-008 LAKE MAINTENANCE - HOA COMMON

14,737.68

48,000.00

36,000.00

(337.68)

16,846.90

22,925.00

73,200.00

14,500.00

3,378.75

38.88

(2,588.37)

36,600.00

3,889.06

28,875.00

8,000.00

07476-008 RM BUILDING - PRESSURE WASH

Administration

2,163.20

562.05

50,135.00

4,122.99

(341.74)

22,190.00

15,250.00

(658.04)

3,125.00

89.70

49,109.56

27,580.80

2,585.10

14,400.00

205,721.60

07985-008 WATER-IRRIGATION - HOA COMMON

452.01

31,250.00

973.28

296,475.00

91,250.86

12,000.00

3,692.74

48,000.00

550.001,050.00

46,293.40

07440-008 R&M-IRRIGATION - HOA COMMON AR

12,000.00


(486.64)

22,849.60

39,600.00

59,840.67

3,000.00

2,500.00

4,575.00

(392.74)

472.16

6,300.00

6,600.00

4,000.00

875.00

Current Month 008- HOA

44,966.52

76,250.00

450.00

30,025.00

07928-008 GAS - HOA POOL

17,810.78

04110-008 HOA CLUB MEMBERSHIP INCOME - H

65,802.80

3,740.00

100.65

40.00

8,000.00

(328.17)

04120-008 BENEFIT ASSMT- 100 FT LOT -HOA

4,500.00

265,492.00

2,800.00

863.06

25,000.00

91,500.00

3,450.35

486.64

17,775.10

2,500.00

880.81

07475-008 R&M-BUILDING - HOA COMMON AREA

07425-008 ENTRY MONUMENT MAINTENANCE - H

6,100.00

$ Var

1,240.00

1,240.001,240.00

(242.56)

(242.56)

(727.60)

(727.60)

705.75

(1,088.31)

(357.38)

(739.94)

60.00

30.10

14.60

104.70(1,605.40)

(365.40)

Administration

440.00

TOTAL Income

04390-010 MISCELLANEOUS INCOME

(121.28)

20,000.00

(990.30)

(990.30)

07520-010 SECURITY SERVICE CONTRACT - GA

Year to Date 010- Gates

1,000.00

1,000.001,000.00

(145,710.00)

840.00

840.00

12,328.24 11,550.00

840.00

2,000.003,240.00

5,040.00

1,255.00

1,982.60

3,240.00

Budget

150.00

$ Var

1,050.00

07920-010 ELECTRIC-BUILDINGS - GATES

7,530.00

1,150.001,150.00

21,088.31

320.0014,126.80

360.00

12,000.00


208.34

640.00

(11,290.00)

420.00

157,710.00

541.28

12,290.00

224.70

2,550.00

266.98

(1,686.80)

294.25

12,000.00

15,300.00

409.90

TOTAL Utilities

11.66

9,341.16

2,762.38

2,640.00

30.00

(121.28)

541.28

24,289.94

11.36

27,890.4053.02

990.30

120,000.00

125.40

150.00

658.84

Budget

Expense2,000.00

26,285.00

58.64


07100-010 TELEPHONE - GATES

30.00

(24,650.40)

Cost of Sales

(24,285.00)

TOTAL Cost of Sales

140.00

420.00

(1,712.38)07555-010 R&M-GATE - GATES

(12,976.80)


275.30

1,150.00

07990-010 WATER-POTABLE - GATES

Utilities

(1,836.80)

2,000.00

7,530.00

06801-010 TRANSPONDER EXPENSE

TOTAL Expense

6,000.00

10,000.00


1,982.60

07435-010 R&M-GATEHOUSE - GATES 1,000.00

1,082.56

990.30

Actual

(778.24)

220.00

1,082.56

1,255.00

23,550.00

2,907.38

Income

3,840.00

12,000.00

Income

5,040.00

535.30

Annual

500.00

07905-010 ELECTRIC - GATES

TOTAL Income

Current Month 010- Gates

70.00

60.00

141,300.00

3,240.00

Actual

150.00

$ Var

736.48

(774.95)

200.00

(504.60)

1,089.50

562.52

(3,293.13)

(386.37)

(54.90)

(44.62)

2,675.20

205.13

8,313.27

2,004.69

1,074.27

11,392.23

0.31

2,500.00

(139.55)

2,360.76

6.49

100.00

200.00

306.4914,264.6114,264.61

554.58

1,474.02

(403.13)

07053-011 EMPLOYEE FOOD

07035-011 LICENSES AND PERMITS - GENERAL

457.31

669.00

07030-011 DUES AND SUBSCRIPTIONS - GENER


1,175.20

06905-011 GROSS PAYROLL - GENERAL ADMIN

3,274.95

100.00

2,000.00

459.37

25,500.00

1,200.00

20,000.00

27,893.54

$ Var


TOTAL ExpenseTOTAL Supplies

73,558.41

324.80

914.62

1,386.37

(7,791.02)

106.4967,155.3674,946.38

93.51 2,400.00873,959.87142,011.18

400.00

469,794.03

Current Month 011- G & A

(873,959.87)

Actual

06930-011 EMPLOYEE BENEFITS - GENERAL AD

20,504.60

31,800.00

TOTAL Payroll

1,200.00

3,437.48 4,000.00

Actual

18,000.00

26,804.04

1,171.87

0.31

1,250.00

20,000.00

93.51

669.00

1,000.00

36,956.04

(139.24)

200.00

50.00

2,550.00

600.00

328.33

1,785.00

50.00

(314.49)

(54.58)

30,203.08

8,293.13


07720-011 SMALL TOOLS - GENERAL ADMINIST

18,000.00

613.13

07020-011 BANK CHARGES - GENERAL ADMINIS

(139.55)

29,835.00

(4,703.08)

2,650.00

5,000.00

(74,946.38)

6,000.00

07026-011 CONTINUING EDUCATION - GENERAL

3,900.00

4,425.73

139.55

07480-011 R&M-HVAC - GENERAL ADMINISTRAT

73,763.54

(7,791.02)

(22.31)

200.00

1,500.00

2,864.49

93.51

669.00

467.88

127,746.57

33,680.70

(3,912.57)

30,000.00

328.64

Budget

5,220.00

(1,250.00)

1,054.90

(4,470.66)

8,374.00

2,500.00

07055-011 LEGAL FEES - GENERAL ADMINISTR

870.00

07005-011 ACCOUNTING FEES

Year to Date 011- G & A

93.51

(3,845.70)

3,850.00

Supplies

5,300.00

3,000.00

5,500.00

Expense

5,000.00

500.00

Annual

32,600.00

2,263.52

903.13

07710-011 OPERATING SUPPLIES - GENERAL A

1,971.84

100.00

3,000.00

07027-011 DECORATIONS - GENERAL ADMINIST

6,000.00

Administration

07045-011 INSURANCE-PROPERTY - GENERAL A

1,500.00

22,820.00

5,300.00

11,971.84

100.00

606.62

1,054.71

(43.51)

40,868.61

52,957.77

(224.02)

07510-011 CONTRACT SERVICES - GENERAL AD

(142,011.18)

8,374.00

600.00

435.00

100.00

164.32

1,000.00

(274.35)10,000.00

07740-011 UNIFORMS - GENERAL ADMINISTRAT

(127,746.57)

139.55

100.00

TOTAL Marketing

10,000.00

14,021.04


(67,155.36)

Marketing

07100-011 TELEPHONE - GENERAL ADMINISTRA

669.00

445.29

6,970.66

46,686.73

07080-011 POSTAGE - GENERAL ADMINISTRATI

2,500.00


500.00

381,420.00

164.01

1,845.31

324.80

Budget

10,274.35

07460-011 EQUIPMENT RENTAL - GENERAL ADM

326,000.00

2,828.64

07050-011 MANAGEMENT FEE - GENERAL ADMIN

55,000.00

200.00

Payroll

50.00

303.56

24,000.00

64,350.00

07070-011 OFFICE SUPPLIES - GENERAL ADMI

164.32

1,250.00

5,000.00

13,561.67

07340-011 WEBSITE - GENERAL ADMINISTRATI

2,500.00

100.00


07160-011 TRAVEL EXPENSE - GENERAL ADMIN

177,324.03

120,000.00

1,393.38

1,000.00

06940-011 EMPLOYEE RELATED EXPENSES

$ Var

(210.00)

11,796.00

11,586.0011,586.00

2,000.00

69.63

260.92

(69.34)

200.00

2,461.21

(150.00)

(228.08)

367.19

(8,550.14)

(8,561.03)

250.00

250.00

3,092.27

(91.92)

382.91

3,383.26

154.54

143.10

250.00

160.50

708.14

(67.28)

150.00

(303.11)

(220.39)

520.01

400.00

920.01(1,058.80)10,527.20

9,179.50

07075-012 PRINTING - LIFESTYLE LEARNING

Budget

3,600.00

21,600.00

130.37

21,600.003,600.00

3,000.00

15,186.00

14,796.00

571.16

(136.65)

07430-012 FIRE SUPPRESSION - LIFESTYLE L


Income Income

1,200.00

115,222.6319,203.78

1,641.60

15,820.52

90,000.00

$ Var

2,074.42

600.00

400.00

07150-012 CABLE AND INTERNET EXPENSE - L

75.00142.28

150.00

07030-012 DUES AND SUBSCRIPTIONS - LIFES

1,500.00

600.67

900.00

TOTAL Supplies

820.80

3/19/2020 10:18:35 AM

98,496.00

123.93

1,139.08

TOTAL Utilities

9,300.00

75.00

(45,108.78)

9,169.22

Page 1 of 1

17,900.00

23,095.03

3,600.00

07330-012 PROMOTIONAL EXPENSE - LIFESTYL

125.00

379.99

(55,635.98)

07710-012 OPERATING SUPPLIES - LIFESTYLE


1,057.20

247.52

80.25

600.00

Administration

10,979.50

07475-012 R&M-BUILDING - LIFESTYLE LEARN

06940-012 EMPLOYEE RELATED EXPENSES - LI

300.0006815-012 MOVIE TICKETS COS

1,800.00

7,800.004,647.00

10,330.78

32,400.00

36,630.49

9,262.00

700.00

1,500.00

04150-012 MOVIE TICKETS

750.00

125.00

9,179.50


13,323.73

100.00

04360-012 EVENT INCOME - LIFESTYLE LEARN

250.00

390.00

1,926.00

7,527.47

350.00

10,762.00

07070-012 OFFICE SUPPLIES - LIFESTYLE LE

228.08

323.35

353.93

141,900.00

1,500.00

1,800.00

(34,830.49)

200.00

75.00

1,000.00

6,877.03

900.00

142.28

Budget

80.25

06831-012 RESIDENT SOCIALS EXPENSE

150.00

10,979.50

13,801.88

1,870.74

403.60

19,500.00 22,132.81

(2.49)

160.50

Year to Date 012- Lifestyle

Actual

4,200.00

Annual

(278.93)

650.00

Utilities

143.10

22,500.00

3,600.00

125.00

24,450.00

375.00

200.00

573.09

75.00

16,416.00

384.67

292,527.78

1,400.00

15,186.00

162.17

1,717.20

1,200.00

07990-012 WATER-POTABLE - LIFESTYLE LEAR

31,983.49

4,650.00

5,843.20

18,000.00

1,146.18

Supplies

13,826.50 (270,927.78)

TOTAL Income

300.00

45.46

1,300.00

2,400.00

06930-012 EMPLOYEE BENEFITS - LIFESTYLE

2,000.00

(82.50)

1,354.97

321.00

700.00

100.00

5,400.00

9,849.60

211.65

06905-012 GROSS PAYROLL - LIFESTYLE LEAR

Actual

379.99

(9,151.88)

286.20

450.00

595.39

07820-012 AMENITY SUPPLIES - LIFESTYLE L

202.48

349.06

07565-012 PEST CONTROL CONTRACT

1,238.10

250.00

769.34

6,337.26

07740-012 UNIFORMS - LIFESTYLE LEARNING

Marketing

9,601.89

Current Month 012- Lifestyle

217.50

07420-012 R&M-EQUIPMENT - LIFESTYLE LEAR

2,361.95

537.83

06825-012 COFFEE EXPENSE

125.00

1,200.00

249.64

59,235.98

100.00

Excess Revenue / Expense (21,003.99)

17,850.14

1,258.69

150.00

2,188.79

(142.28)

1,325.00

160.50

200.00

07160-012 TRAVEL EXPENSE - LIFESTYLE LEA

07100-012 TELEPHONE - LIFESTYLE LEARNING

40,961.03

Cost of Sales

143.10

8,208.00

619.05

TOTAL Payroll

4,650.00

TOTAL Cost of Sales

80.25

TOTAL Income

600.00

(45.96)

(123.93)

100.00

06829-012 SIGNATURE EVENT EXPENSE

202.48

150.00

07905-012 ELECTRIC - LIFESTYLE LEARNING

TOTAL Marketing

250.00

453.11

300.00

2,000.00

724.33

861.95

102.49

200.00

447.52

200.00

100.00

900.00

143.10

Expense

TOTAL Expense

(34.67)

Payroll

60,294.78

8,400.00

48,300.00

75.00

Documents

Financial Statements€¦ · M E M O R A N D U M to: Homeowners from: Thomas Byrne date: 3/19/20 re: ESPLANADE NAPLES GOLF & COUNTRY CLUB OPERATING RESULTS AND FINANCIAL STATEMENTS