Reserve Study Update For
South Village Community Development District
Orange Park, Florida

Prepared for FY 2018 -2019

Report Date: July 9, 2018

July 9, 2018

Mr. Jim Oliver District Manager
Governmental Management Services, LLC 475 West Town Place, Suite 111
St. Augustine, FL 32092

Re: Reserve Study Report for South Village Community Development District

Community Advisors is pleased to provide this Reserve Study report for the above referenced District. A site visit was conducted to determine the condition of your major components and project their remaining useful life. We recommend an update with a site visit every two to three years unless changes in inventory or component inventory have occurred.

We have developed a plan to fund future capital component replacement which is dependent on adequate funding, component maintenance, usage, weather and other factors. Component replacement cost is determined using local vendors and industry standard publications. This Reserve Study was prepared under the guidelines of the National Reserve Study Standards which is administrated by the Community Association Institute and the Standards of Practice established by the Association of Professional Reserve Analyst.

Once you have reviewed this report and considered recent expenditures and any historic cost data we will make necessary adjustments. Thank you for this opportunity and please let me know if you have any questions or concerns.

Respectively submitted,

Charles R. Sheppard RS PRA CCI
Professional Reserve Analyst

10459 Hunters Creek Court Jacksonville, FL 32256
(904) 303-3275
www.communityadvisors.comm

TABLE OF CONTENTS
South Village Community Development District

PART I EXECUTIVE SUMMARY
Cash Flow Method Summary	1-1
PART II FINANCIAL PLAN
Annual Asset Expenditure Charts	2-1
Current Assessment Funding Plan	2-2
Current Funding Model & Fully Funded Comparison Chart	2-3
Cash Flow	2-4
PART III EXPENDITURES
Asset Current Cost by Category	3-1
Annual Expenditure Detail	3-2
PART IV COMPONENT INVENTORY & INFORMATION
Component Inventory	4-1
Component Detail Index	4-6
Component Detail	4-11
PART V METHODOLOGY & ASSUMPTIONS
Methodology	5-1
Definitions	5-3
General Assumptions	5-5
PART VI TERMS OF SERVICE
Terms of Service	6-1
PART VII - COMPANY PROFILE
Company Information	7-1
Credentials	7-2

Report Navigation
Your report has been prepared by a Reserve Analyst certified by both CAI and APRA which includes information about your components, financial status and provides a plan for future capital replacement cost. Content of each section is found below.
Table of Contents will guide you to each section
Project Assumptions & Notes contains information specific to your District, components not included and other useful information.
The Executive Summary provides a snap-shot of your information that includes inflation and interest rates, annual increases to assessment, reserve fund beginning balance and required contributions. Also, in the body of the page is a property description and other valuable information.
Funding Plan is your financial plan and includes replacement cost, necessary contributions, interest earned, expenditures, year ending reserve balance, fully funded reserves and percent funded.
Annual Asset Expenditure Charts provide a graphic illustration of expenditures and assessments. We try and make the assessments moderate and fairly level over time with slight increases.
Funding Plan vs Fully Funded chart is a graphic illustration of how your funding plan compares to a fully funded level. With Cash Flow Funding, it is not necessary to be fully funded as the chart shows but somewhere close to that figure over time is desired.
Cash Flow is a 30-year statement that provides both income and expense information to quickly find when expenditures occur and the resulting financial status of your reserves.
Asset Current Cost by Category chart indicates where the replacement cost occurs by category such as painting, paving and roofing.
Annual Expenditure Detail provides a year to year list of your projected expenditures. This is a good section to review each year when preparing your budgets.
Component Inventory contains a list of your components, remaining useful life and quantities, we determined from our site visit and other means of measurement.
Component Detail Index allows quick access to the detail we have included for each component separated into categories.
Component Detail provides a listing of each component, quantities or allowances and photographs of major ones.
Methodology - Terms of Service – Company Profile are our Disclosure sections with information about our assumptions, methods of work, what we agree to do and our credentials.

General Information
Some components have an unpredictable useful life which is dependent on original construction quality, maintenance procedures, amount of use and wear or for exterior components, the additional factor of exposure to the elements. Other components may be replacement over time due to varying condition for the same component or the Association has planned to fund this over time because of cost.
For these components, we often apply an allowance. Once we identify these components the Association should monitor annual repair and maintenance cost, so allowances can be adjusted at the next update.
Annual inspection by professional consultants of major components is recommended to extend the useful life of components and reduce operating cost. Cleaning, repair and regular maintenance should be completed based on these inspections. Recommended components include site concrete, roofing, gutters, paving, siding, painting, window and door sealants and other components as necessary.
Property Specific Information
Components with a replacement cost of $1,000 or less are not included in this analysis and are funded by the operational budget.

Components not included in this analysis
Pond engineering evaluation or dredging
Sidewalk, curb, swale total replacement
Landscaping and irrigation
Wiring for light poles lighting
Main utility lines
Electrical transformers and connecting lines to buildings
Building foundations and frames
Building siding and trim
Utility lines within structures
Common water, sewer and vent
Electrical panels
Telephone and cable lines
Fire protection systems
Ceiling fans
Pool shell
Windows/doors
Access control
Camera system
Fire alarm panel
Fitness equipment
Security system
Parking lot seal coat
Pool shade structure fabric
Elevator in Fitness Center
Screen Porch Screen
Folding Security Fence in fitness center (old pro shop)

Interior Painting
Basketball court divider screen
Basketball Backboards
Brick cleaning and repair
Water Coolers
Residents club fountain refurbishment

Current Assessment Funding Model Summary of Calculations

Jacksonville, Florida
Cash Flow Method Summary

Report Date Account Number

July 9, 2018
201438

Budget Year Beginning Budget Year Ending

October 1, 2018
September 30, 2019

Report Parameters

Inflation

3.00%

Interest Rate on Reserve Deposit

1.50%

2018 Beginning Balance

$90,000

South Village CDD is located in Orange Park, Florida and has as it major components, pools, amenity center, parking lots, fitness center and tennis courts. All components are generally in good condition unless noted in this report with some new components installed or existing ones replaced since the previous analysis.

The funding goal for the District is to maintain adequate funding for future component replacements. Reserves have not been funded as recommended from the previous analysis of FY 2015 and require a minimum contribution for FY 2018/2019 of $190,000 with 3% annual increases for early years to reach 30% fully funded in FY 2020. Adequate funding is considered 30% to 70% fully funded. The recommended funding plan is found on page 2-2.

Regular updates are recommended to keep your funding plan current with updated replacement cost, interest and inflation rates.

Required Annual Contribution	$190,000.00	
Average Net Annual Interest Earned	  $2,982.75	
Total Annual Allocation to Reserves	$192,982.75	

Annual Asset Expenditure Charts

Current Assessment Funding Plan

Beginning Balance: $90,000

Year	
Current Cost	
Annual Contribution	
Annual Interest	
Annual Expenditures	Projected
Ending Reserves	Fully
Funded Reserves	
Percent Funded	

18-19	
2,168,166	
190,000	
2,983	
81,150	
201,833	
1,266,116	
16%	
19-20	2,233,211	195,700	4,095	124,527	277,101	1,306,148	21%	
20-21	2,300,207	201,571	6,409	51,417	433,664	1,428,673	30%	
21-22	2,369,213	207,618	9,114	33,687	616,710	1,577,494	39%	
22-23	2,440,290	213,847	11,859	39,929	802,487	1,728,995	46%	
23-24	2,513,499	220,262	14,791	36,656	1,000,884	1,893,075	53%	
24-25	2,588,903	226,870	8,115	686,763	549,107	1,397,837	39%	
25-26	2,666,571	233,676	11,384	23,835	770,332	1,575,217	49%	
26-27	2,746,568	238,350	14,706	28,312	995,075	1,758,107	57%	
27-28	2,828,965	243,117	18,218	23,669	1,232,740	1,956,243	63%	
28-29	2,913,834	247,979	15,547	444,237	1,052,030	1,732,350	61%	
29-30	3,001,249	252,938	7,227	823,148	489,048	1,117,399	44%	
30-31	3,091,286	257,997	9,595	107,397	649,243	1,226,649	53%	
31-32	3,184,025	263,157	11,861	121,636	802,626	1,330,102	60%	
32-33	3,279,545	268,420	15,604	30,796	1,055,854	1,535,980	69%	
33-34	3,377,932	271,105	19,500	26,953	1,319,506	1,757,925	75%	
34-35	3,479,270	273,816	16,643	483,805	1,126,160	1,522,080	74%	
35-36	3,583,648	276,554	20,706	22,313	1,401,106	1,760,787	80%	
36-37	3,691,157	279,319	23,831	91,702	1,612,554	1,941,667	83%	
37-38	3,801,892	282,112	27,537	58,883	1,863,321	2,168,452	86%	
38-39	3,915,949	284,934	30,869	90,298	2,088,825	2,376,557	88%	
39-40	4,033,427	287,783	32,494	210,371	2,198,731	2,474,312	89%	
40-41	4,154,430	290,661	30,844	433,117	2,087,118	2,352,866	89%	
41-42	4,279,063	293,567	33,950	117,365	2,297,270	2,560,514	90%	
42-43	4,407,435	296,503	32,785	408,083	2,218,475	2,482,691	89%	
43-44	4,539,658	299,468	35,693	138,399	2,415,237	2,688,278	90%	
44-45	4,675,847	302,463	22,666	1,206,608	1,533,758	1,807,987	85%	
45-46	4,816,123	305,487	27,039	36,651	1,829,633	2,114,799	87%	
46-47	4,960,607	308,542	31,384	45,932	2,123,627	2,429,966	87%	
47-48	5,109,425	311,628	35,824	46,990	2,424,088	2,762,469	88%	

Current Funding Model & Fully Funded Comparison Chart

The Current Assessment Funding Model is based on the current annual assessment, parameters, and reserve fund balance. Because it is calculated using the current annual assessment, it will give the accurate projection of how well the association is funded for the next 30 years of planned reserve expenditures.

	18-19	19-20	20-21	21-22	22-23	23-24	24-25	25-26	26-27	27-28	
Beginning Balance	90,000	201,833	277,101	433,664	616,710	802,487	1,000,884	549,107	770,332	995,075	
Annual Assessment	190,000	195,700	201,571	207,618	213,847	220,262	226,870	233,676	238,350	243,117	
Interest Earned	2,983	4,095	6,409	9,114	11,859	14,791	8,115	11,384	14,706	18,218	
Expenditures	81,150	124,527	51,417	33,687	39,929	36,656	686,763	23,835	28,312	23,669	
Fully Funded Reserves	1,266,116	1,306,148	1,428,673	1,577,494	1,728,995	1,893,075	1,397,837	1,575,217	1,758,107	1,956,243	
Percent Fully Funded	16%	21%	30%	39%	46%	53%	39%	49%	57%	63%	
Ending Balance	201,833	277,101	433,664	616,710	802,487	1,000,884	549,107	770,332	995,075	1,232,740	

Description
Misc. Site Compoents											
Asphalt Resurfacing							160,569				
Brick Walk Clean/Reset Allowance (20%)											
Bridge & Signage Refurbish Allowance							9,552				
Community Monuments Refurbish Allowance							19,105				
Concrete Curbing (20% at Paving)							16,220				
Concrete Sidewalk Allowance (20%)							2,484				
Dumpster Enclosure Gates							4,776				
Entry Fountain Refurbishment							11,941				
Flag Pole - Residents Club											
Flag Poles - Stage											
Fountain Pumps at Bridge Annual Allowance	5,000										
Trellis - Amenity Walkway							11,463				
Trellis - Lake Front							9,887				
Vinyl Ranch Fence							6,209				
Wayfinding Signage Allowance							3,582				
Wood Bulkhead - Amenity											
Wood Bulkhead - Island											
Wood Decking - Canoe Launch							6,949				
Wood Decking - Lake Front Pier							13,755				
Wood Trellis - Playground							3,009				
Misc. Site Compoents Total:	5,000						279,501				

Description

18-19	19-20	20-21	21-22	22-23	23-24	24-25	25-26	26-27	27-28

Fencing & Rails		
Fencing - Tennis Court Low
Fencing - Tennis Court Low(New)			
Fencing - Tennis Courts High
Fencing - Tennis Courts High(New)			
Perimeter Fence - Adult Pool
Perimeter Fence - Wading Pool			
Perimeter Fencing - Pools
Railings - Fitness Balconies			
Railings - Fitness Center Exterior			
Fencing & Rails Total:			
Misc. Building Components			
Folding Partition - Kids Room
Locker Room Refurbishment - Fitness Center	
51,344		
Locker Room Refurbishment - Pool House
Reception Desk Refurbishment	57,315	
1,305	
Restroom Refurbishment - Fitness Center	3,582		
Restroom Renovation - Residents Club	3,582		
Water Tank Structure Refurbish Allowance
Wood Bulkhead - Tennis Courts	2,985		
Wood Decking - General Store	2,149		
Misc. Building Components Total:	120,957	1,305	
Roofing			
Asphalt Shingle Roof - Fitness Center
Asphalt Shingle Roof - Kid's Club	78,807		
Asphalt Shingle Roof - Pool House
Asphalt Shingle Roof - Residents Club			
Concrete Deck Waterproofing - Fitness Balcony
Metal Roof - Fitness Center	6,448		
Metal Roof - Kid's Club Gazebo
Metal Roof - Lake House			
Metal Roof - Residents Club			

18-19	19-20	20-21	21-22	22-23	23-24	24-25	25-26	26-27	27-28
Description

Metal Roofing - Lawn Pavilion Metal Roofing - Pool House

Roofing continued...
Metal Roofing - Tiki Bar

Roofing Total:	85,255

Painting - Tiki Bar Painting - Fitness Center

1,766
16,974

Exterior Painting
Painting - Kid's Club Exterior	4,031

Painting - Pavilion
Painting - Pool House Exterior

1,545

4,674

Painting - Lake House	3,278
Painting - Residents Club Exterior	12,731

Exterior Painting Total:	1,545	35,503	3,278	4,674

Carpet - Fitness Center Main Floor Carpet - Fitness Room

4,700

15,657

Floor & Wall Treatments
Floor Tile - Main Lobby & Corridor	8,955

Quarry Tile - Snack Bar
Resilient Vinyl Plank Floor - Residents Club

Quarry Tile - Kitchen
Rubber Floor - Weight Area	1,530

Vinyl Floor - Basketball Court Vinyl Plank - Kids's Club

Stair Rubber Treads	2,239
Wall Tile - Snack Bar	3,940

Floor & Wall Treatments Total:	15,657	4,700	1,530	15,135

Bar Top - Tiki Bar
Cabinet & Top - Serving Line

2,026

3,881

Cabinets & Tops
Cabinets & Top - Teen Room	2,388

Description

18-19	19-20	20-21	21-22	22-23	23-24	24-25	25-26	26-27	27-28

Cabinets & Tops continued...		
Cabinets & Tops - Fitness Office
Cabinets & Tops - General Store							2,090				
Cabinets & Tops - Kid's Club Office							5,254				
Cabinets & Tops - Kids Room							2,293				
Cabinets & Tops - Office
Cabinets & Tops - Snack Bar									
8,867		
Cabinets & Tops Fitness Room
Coffee Bar Cabinet & Top - Coffee Shop							1,910				
Counter Tops & Sinks - Pool House
Lobby Cabinet & Top - Fitness Center							3,057		
1,330		
Reception Deck Top
Transaction Top - Kid's Club Office							
1,863			4,749	
Cabinets & Tops Total:					2,026		22,735		10,197	4,749	
Mechanical Electrical Plumbing											
HVAC Equipment - Kid's Club
HVAC Replacement - Residents Club		
24,720									
HVAC Unit 1	8,000										
HVAC Unit 2	8,000										
HVAC Unit 3	10,800										
HVAC Unit 4	10,800										
HVAC Unit 5		27,810									
Water Heater - Fitness Center		1,648									
Mechanical Electrical Plumbing Total:	37,600	54,178									
Furniture Fixtures & Equipment											
Billard Table Allowance
Fitness Equipment Allowance (Annual)	
5,000	
5,150	
5,304	
5,464	
5,628	
5,796	
5,970	
6,149	
6,334	
6,524	
Furniture Allowance - Fitness Center							1,194				
Furniture Allowance - Residents Club							5,970				
Office Furniture Allowance							1,791				
Pool/Patio Furniture Allowance (Annual)		5,150	5,304	5,464	5,628	5,796	5,970	6,149	6,334	6,524	
ServAce Court Maintenance Cart											
Furniture Fixtures & Equipment Total:	5,000	10,300	10,609	10,927	11,255	11,593	20,896	12,299	12,668	13,048	

Description

18-19	19-20	20-21	21-22	22-23	23-24	24-25	25-26	26-27	27-28

Exterior Lighting		
Light Bollards - Miniture Golf
Light Poles - Decorative Swimming Pool						
Light Poles - Entry Drive Decorative
Light Poles - Parking Lot One Head						
Light Poles - Parking Lot Two Head
Light Poles - Parking Lots Decorative						
Light Poles - Swimming Pool
Light Poles - Tennis Courts One Head						
Light Poles - Tennis Courts One Head (New)
Light Poles - Tennis Courts Two Head						
Light Poles - Tennis Courts Two Head (New)						
Exterior Lighting Total:						
Kitchen Equipment						
Air Curtain
Back Bar		
6,180	1,126			
Cabinets - Kitchen Storage
Charbroiler		
3,193		3,582		
Deep Fryer
Freezer	
1,800	2,060				
Freezer -3 Door	5,000					
Frozen Beverage Machine	7,400					
Griddle
Ice Machine	
8,000	1,030				
Ice Tea Brewer
Microwave/Convection Oven	800	
11,330			1,013	
Refrigerated Merchandise Case
Refrigerator	
2,200	3,296				
Soda Fountain Machine	1,200					
Undercounter Refrigerator	3,650					
Kitchen Equipment Total:	30,050	27,089	1,126	3,582	1,013	

Description

18-19	19-20	20-21	21-22	22-23	23-24	24-25	25-26	26-27	27-28

Misc. Recreation Components		
Locker Room Refurbishment - Pool
Miniture Golf Carpet							32,956				
Miniture Golf Fountain Pump
Playground Equip. Allowance - Pocket Park					
16,883		1,505				
Playground Equipment Allowance - Kid's Club
Tree House Allowance			
1,591			17,389					
Misc. Recreation Components Total:			1,591		16,883	17,389	34,460				
Swimming Pools											
Concret Paver Reset Allowance (20%)
Diving Boards							
9,791				
Diving Stand - High Dive
Diving Stand - Low Dive											
Handicap Lift - Adult Pool							3,821				
Lane Dividers							2,388				
Pool Pump & Equip. Allowance (Annual)
Pool Refurfacing/Tile - Adult Pool	3,500	3,605	3,713	3,825	3,939	4,057	4,179	4,305	4,434	4,567	
Pool Resurfacing - Family Pool
Pool Resurfacing/Tile - Baby Pool								
2,558			
Pool Resurfacing/Tile - Competition Pool
Pool Slide - Wading Pool						
2,087					
Pool Slide Refurbishment Allowance							23,881				
Shade Structure Frame - Adult Pool							7,164				
Shade Structure Frame - Baby Pool							2,866				
Shade Structure Frame - Competition Pool							38,210				
Slide Tower Steel Refurbishment Allowance
Solar Pool Cover - Adult Pool		15,450									
Starting Platforms		12,360									
Swimming Pools Total:	3,500	31,415	3,713	3,825	3,939	6,144	92,300	6,863	4,434	4,567	
Tennis Components											
Shade Structure Frame - Tennis Courts
Tennis Court Refurbishment (New Courts)							11,941				

18-19	19-20	20-21	21-22	22-23	23-24	24-25	25-26	26-27	27-28
Description
Tennis Components continued...

Tennis Court Refurbishment (Original) Tennis Court Resurfacing (Asphalt)

Tennis Components Total:	11,941
Year Total:	81,150	124,527	51,417	33,687	39,929	36,656	686,763	23,835	28,312	23,669

	28-29	29-30	30-31	31-32	32-33	33-34	34-35	35-36	36-37	37-38	
Beginning Balance	1,232,740	1,052,030	489,048	649,243	802,626	1,055,854	1,319,506	1,126,160	1,401,106	1,612,554	
Annual Assessment	247,979	252,938	257,997	263,157	268,420	271,105	273,816	276,554	279,319	282,112	
Interest Earned	15,547	7,227	9,595	11,861	15,604	19,500	16,643	20,706	23,831	27,537	
Expenditures	444,237	823,148	107,397	121,636	30,796	26,953	483,805	22,313	91,702	58,883	
Fully Funded Reserves	1,732,350	1,117,399	1,226,649	1,330,102	1,535,980	1,757,925	1,522,080	1,760,787	1,941,667	2,168,452	
Percent Fully Funded	61%	44%	53%	60%	69%	75%	74%	80%	83%	86%	
Ending Balance	1,052,030	489,048	649,243	802,626	1,055,854	1,319,506	1,126,160	1,401,106	1,612,554	1,863,321	

Description
Misc. Site Compoents											
Asphalt Resurfacing											
Brick Walk Clean/Reset Allowance (20%)		8,084									
Bridge & Signage Refurbish Allowance											
Community Monuments Refurbish Allowance											
Concrete Curbing (20% at Paving)											
Concrete Sidewalk Allowance (20%)											
Dumpster Enclosure Gates											
Entry Fountain Refurbishment											
Flag Pole - Residents Club							4,814				
Flag Poles - Stage							4,012				
Fountain Pumps at Bridge Annual Allowance	6,720										
Trellis - Amenity Walkway											
Trellis - Lake Front											
Vinyl Ranch Fence											
Wayfinding Signage Allowance											
Wood Bulkhead - Amenity							69,323				
Wood Bulkhead - Island							39,636				
Wood Decking - Canoe Launch											
Wood Decking - Lake Front Pier											
Wood Trellis - Playground											
Misc. Site Compoents Total:	6,720	8,084					117,785				

Description

28-29	29-30	30-31	31-32	32-33	33-34	34-35	35-36	36-37	37-38

Fencing & Rails		
Fencing - Tennis Court Low
Fencing - Tennis Court Low(New)	4,354					
Fencing - Tennis Courts High
Fencing - Tennis Courts High(New)	63,524					
Perimeter Fence - Adult Pool				4,622		
Perimeter Fence - Wading Pool				3,129		
Perimeter Fencing - Pools
Railings - Fitness Balconies		
12,597		32,531		
Railings - Fitness Center Exterior			5,823			
Fencing & Rails Total:	67,879	12,597	5,823	40,281		
Misc. Building Components						
Folding Partition - Kids Room
Locker Room Refurbishment - Fitness Center				11,265		
Locker Room Refurbishment - Pool House
Reception Desk Refurbishment						
Restroom Refurbishment - Fitness Center
Restroom Renovation - Residents Club						
Water Tank Structure Refurbish Allowance
Wood Bulkhead - Tennis Courts				
6,619		
Wood Decking - General Store						
Misc. Building Components Total:				17,884		
Roofing						
Asphalt Shingle Roof - Fitness Center
Asphalt Shingle Roof - Kid's Club		
24,196				
Asphalt Shingle Roof - Pool House
Asphalt Shingle Roof - Residents Club						
Concrete Deck Waterproofing - Fitness Balcony
Metal Roof - Fitness Center				
29,116	9,193	
Metal Roof - Kid's Club Gazebo
Metal Roof - Lake House			2,647	
27,280		
Metal Roof - Residents Club				42,525		

28-29	29-30	30-31	31-32	32-33	33-34	34-35	35-36	36-37	37-38
Description

Metal Roofing - Lawn Pavilion Metal Roofing - Pool House

11,233
4,814

Roofing continued...
Metal Roofing - Tiki Bar	19,256

Roofing Total:	24,196	2,647	134,224	9,193

Painting - Tiki Bar Painting - Fitness Center

2,238
21,503

2,835
27,239

Exterior Painting
Painting - Kid's Club Exterior	5,107	6,469

Painting - Pavilion
Painting - Pool House Exterior

2,076

5,920

Painting - Lake House	4,153	5,261
Painting - Residents Club Exterior	16,127	20,429

Exterior Painting Total:	44,974	6,229	5,920	56,972	5,261

Carpet - Fitness Center Main Floor Carpet - Fitness Room

5,954

21,041

Floor & Wall Treatments
Floor Tile - Main Lobby & Corridor

Quarry Tile - Snack Bar
Resilient Vinyl Plank Floor - Residents Club

3,482

26,993

Quarry Tile - Kitchen	11,682
Rubber Floor - Weight Area Stair Rubber Treads

Vinyl Floor - Basketball Court Vinyl Plank - Kids's Club

66,636

Wall Tile - Snack Bar
Floor & Wall Treatments Total:	93,629	5,954	21,041	15,164

Bar Top - Tiki Bar
Cabinet & Top - Serving Line

Cabinets & Tops
Cabinets & Top - Teen Room

Description

28-29	29-30	30-31	31-32	32-33	33-34	34-35	35-36	36-37	37-38

Cabinets & Tops continued...		
Cabinets & Tops - Fitness Office
Cabinets & Tops - General Store							
14,041				
Cabinets & Tops - Kid's Club Office
Cabinets & Tops - Kids Room											
Cabinets & Tops - Office
Cabinets & Tops - Snack Bar	3,225										
Cabinets & Tops Fitness Room
Coffee Bar Cabinet & Top - Coffee Shop		
2,768									
Counter Tops & Sinks - Pool House
Lobby Cabinet & Top - Fitness Center											
Reception Deck Top
Transaction Top - Kid's Club Office
Cabinets & Tops Total:
Mechanical Electrical Plumbing	

3,225	

2,768					

14,041				
HVAC Equipment - Kid's Club
HVAC Replacement - Residents Club	8,601			
35,245							
HVAC Unit 1
HVAC Unit 2			11,406
11,406								
HVAC Unit 3
HVAC Unit 4			15,398
15,398								
HVAC Unit 5
Water Heater - Fitness Center
Mechanical Electrical Plumbing Total:
Furniture Fixtures & Equipment	

8,601		

53,609	39,650
2,350
77,245							
Billard Table Allowance
Fitness Equipment Allowance (Annual)	
6,720	4,153
6,921	
7,129	
7,343	
7,563	
7,790	
8,024	
8,264	
8,512	
8,768	
Furniture Allowance - Fitness Center
Furniture Allowance - Residents Club											
Office Furniture Allowance
Pool/Patio Furniture Allowance (Annual)	
6,720	
6,921	
7,129	
7,343	
7,563	
7,790	
8,024	
8,264	
8,512	
8,768	
ServAce Court Maintenance Cart	10,751										
Furniture Fixtures & Equipment Total:	24,190	17,995	14,258	14,685	15,126	15,580	16,047	16,528	17,024	17,535	

Description

28-29	29-30	30-31	31-32	32-33	33-34	34-35	35-36	36-37	37-38

Exterior Lighting		
Light Bollards - Miniture Golf		3,322			
Light Poles - Decorative Swimming Pool		28,930			
Light Poles - Entry Drive Decorative		43,603			
Light Poles - Parking Lot One Head		29,069			
Light Poles - Parking Lot Two Head		17,718			
Light Poles - Parking Lots Decorative		24,363			
Light Poles - Swimming Pool		18,826			
Light Poles - Tennis Courts One Head		58,138			
Light Poles - Tennis Courts One Head (New)
Light Poles - Tennis Courts Two Head		
39,866			
Light Poles - Tennis Courts Two Head (New)					
Exterior Lighting Total:		263,835			
Kitchen Equipment					
Air Curtain
Back Bar				
9,628	
Cabinets - Kitchen Storage
Charbroiler				
4,975	
Deep Fryer
Freezer			
2,566	3,209	
Freezer -3 Door			7,129		
Frozen Beverage Machine			10,551		
Griddle
Ice Machine	
10,751			1,605	
Ice Tea Brewer				1,284	
Microwave/Convection Oven				17,652	
Refrigerated Merchandise Case
Refrigerator			
3,137	5,135	
Soda Fountain Machine
Undercounter Refrigerator	1,613		
5,204		
Kitchen Equipment Total:	12,364		28,587	43,488	

Description

28-29	29-30	30-31	31-32	32-33	33-34	34-35	35-36	36-37	37-38

Misc. Recreation Components		
Locker Room Refurbishment - Pool
Miniture Golf Carpet	
8,870										
Miniture Golf Fountain Pump
Playground Equip. Allowance - Pocket Park					1,906					
26,303	
Playground Equipment Allowance - Kid's Club
Tree House Allowance									
2,554		
Misc. Recreation Components Total:	8,870				1,906				2,554	26,303	
Swimming Pools											
Concret Paver Reset Allowance (20%)
Diving Boards							35,945				
Diving Stand - High Dive		22,148									
Diving Stand - Low Dive		12,458									
Handicap Lift - Adult Pool
Lane Dividers											
Pool Pump & Equip. Allowance (Annual)	4,704	4,845	4,990	5,140	5,294	5,453	5,616	5,785	5,959	6,137	
Pool Refurfacing/Tile - Adult Pool	47,171										
Pool Resurfacing - Family Pool
Pool Resurfacing/Tile - Baby Pool	103,724									
3,647	
Pool Resurfacing/Tile - Competition Pool
Pool Slide - Wading Pool	111,814										
Pool Slide Refurbishment Allowance
Shade Structure Frame - Adult Pool											
Shade Structure Frame - Baby Pool
Shade Structure Frame - Competition Pool											
Slide Tower Steel Refurbishment Allowance
Solar Pool Cover - Adult Pool				
3,524			24,071				
Starting Platforms							19,256				
Swimming Pools Total:	267,413	39,451	4,990	8,664	5,294	5,453	84,889	5,785	5,959	9,785	
Tennis Components											
Shade Structure Frame - Tennis Courts
Tennis Court Refurbishment (New Courts)											

28-29	29-30	30-31	31-32	32-33	33-34	34-35	35-36	36-37	37-38
Description
Tennis Components continued...

Tennis Court Refurbishment (Original) Tennis Court Resurfacing (Asphalt)

354,364

Tennis Components Total:	354,364
Year Total:	444,237	823,148	107,397	121,636	30,796	26,953	483,805	22,313	91,702	58,883

	38-39	39-40	40-41	41-42	42-43	43-44	44-45	45-46	46-47	47-48	
Beginning Balance	1,863,321	2,088,825	2,198,731	2,087,118	2,297,270	2,218,475	2,415,237	1,533,758	1,829,633	2,123,627	
Annual Assessment	284,934	287,783	290,661	293,567	296,503	299,468	302,463	305,487	308,542	311,628	
Interest Earned	30,869	32,494	30,844	33,950	32,785	35,693	22,666	27,039	31,384	35,824	
Expenditures	90,298	210,371	433,117	117,365	408,083	138,399	1,206,608	36,651	45,932	46,990	
Fully Funded Reserves	2,376,557	2,474,312	2,352,866	2,560,514	2,482,691	2,688,278	1,807,987	2,114,799	2,429,966	2,762,469	
Percent Fully Funded	88%	89%	89%	90%	89%	90%	85%	87%	87%	88%	
Ending Balance	2,088,825	2,198,731	2,087,118	2,297,270	2,218,475	2,415,237	1,533,758	1,829,633	2,123,627	2,424,088	

Description
Misc. Site Compoents											
Asphalt Resurfacing							290,005				
Brick Walk Clean/Reset Allowance (20%)											
Bridge & Signage Refurbish Allowance							17,253				
Community Monuments Refurbish Allowance							34,505				
Concrete Curbing (20% at Paving)							29,295				
Concrete Sidewalk Allowance (20%)							4,486				
Dumpster Enclosure Gates							8,626				
Entry Fountain Refurbishment							21,566				
Flag Pole - Residents Club											
Flag Poles - Stage											
Fountain Pumps at Bridge Annual Allowance	9,031										
Trellis - Amenity Walkway							20,703				
Trellis - Lake Front							17,857				
Vinyl Ranch Fence							11,214				
Wayfinding Signage Allowance							6,470				
Wood Bulkhead - Amenity											
Wood Bulkhead - Island											
Wood Decking - Canoe Launch		10,827									
Wood Decking - Lake Front Pier		21,431									
Wood Trellis - Playground							5,435				
Misc. Site Compoents Total:	9,031	32,258					467,415				

Description

38-39	39-40	40-41	41-42	42-43	43-44	44-45	45-46	46-47	47-48

Fencing & Rails		
Fencing - Tennis Court Low
Fencing - Tennis Court Low(New)		
5,684		
Fencing - Tennis Courts High
Fencing - Tennis Courts High(New)		
49,261		
Perimeter Fence - Adult Pool
Perimeter Fence - Wading Pool				
Perimeter Fencing - Pools
Railings - Fitness Balconies				
Railings - Fitness Center Exterior				
Fencing & Rails Total:		54,945		
Misc. Building Components				
Folding Partition - Kids Room
Locker Room Refurbishment - Fitness Center			
92,733	
Locker Room Refurbishment - Pool House
Reception Desk Refurbishment	
1,860		103,516	
Restroom Refurbishment - Fitness Center			6,470	
Restroom Renovation - Residents Club			6,470	
Water Tank Structure Refurbish Allowance
Wood Bulkhead - Tennis Courts			5,391	
Wood Decking - General Store			3,882	
Misc. Building Components Total:	1,860		218,463	
Roofing				
Asphalt Shingle Roof - Fitness Center
Asphalt Shingle Roof - Kid's Club			142,335	
Asphalt Shingle Roof - Pool House	21,207			
Asphalt Shingle Roof - Residents Club	80,411			
Concrete Deck Waterproofing - Fitness Balcony
Metal Roof - Fitness Center				
Metal Roof - Kid's Club Gazebo
Metal Roof - Lake House				
Metal Roof - Residents Club				

38-39	39-40	40-41	41-42	42-43	43-44	44-45	45-46	46-47	47-48
Description

Metal Roofing - Lawn Pavilion Metal Roofing - Pool House

Roofing continued...
Metal Roofing - Tiki Bar

Roofing Total:	101,619	142,335

Painting - Tiki Bar Painting - Fitness Center

3,591
34,505

Exterior Painting
Painting - Kid's Club Exterior	8,195

Painting - Pavilion
Painting - Pool House Exterior

2,790

7,500

Painting - Lake House	6,664
Painting - Residents Club Exterior	25,879

Exterior Painting Total:	2,790	7,500	72,170	6,664

Carpet - Fitness Center Main Floor Carpet - Fitness Room

7,542

9,554

28,278

Floor & Wall Treatments
Floor Tile - Main Lobby & Corridor	16,174

Quarry Tile - Snack Bar
Resilient Vinyl Plank Floor - Residents Club

Quarry Tile - Kitchen
Rubber Floor - Weight Area	2,384

Vinyl Floor - Basketball Court Vinyl Plank - Kids's Club

6,598

Stair Rubber Treads	4,044
Wall Tile - Snack Bar	7,117

Floor & Wall Treatments Total:	9,926	28,278	27,335	9,554	6,598

Bar Top - Tiki Bar
Cabinet & Top - Serving Line

3,449

7,009

Cabinets & Tops
Cabinets & Top - Teen Room	4,313

Description

38-39	39-40	40-41	41-42	42-43	43-44	44-45	45-46	46-47	47-48

Cabinets & Tops continued...		
Cabinets & Tops - Fitness Office
Cabinets & Tops - General Store							3,774				
Cabinets & Tops - Kid's Club Office
Cabinets & Tops - Kids Room		
3,572					9,489				
Cabinets & Tops - Office
Cabinets & Tops - Snack Bar											
Cabinets & Tops Fitness Room
Coffee Bar Cabinet & Top - Coffee Shop							3,451				
Counter Tops & Sinks - Pool House
Lobby Cabinet & Top - Fitness Center							5,521				
Reception Deck Top
Transaction Top - Kid's Club Office
Cabinets & Tops Total:
Mechanical Electrical Plumbing		

3,572	

3,449				
3,364
36,921			8,578

8,578	
HVAC Equipment - Kid's Club
HVAC Replacement - Residents Club			12,263			
50,251					
HVAC Unit 1
HVAC Unit 2					16,262
16,262						
HVAC Unit 3
HVAC Unit 4					21,954
21,954						
HVAC Unit 5
Water Heater - Fitness Center
Mechanical Electrical Plumbing Total:
Furniture Fixtures & Equipment			

12,263		

76,433	56,532
3,350
110,133					
Billard Table Allowance
Fitness Equipment Allowance (Annual)	
9,031	
9,301	
9,581	
9,868	
10,164	
10,469	
10,783	
11,106	
11,440	
11,783	
Furniture Allowance - Fitness Center
Furniture Allowance - Residents Club							2,157
10,783				
Office Furniture Allowance
Pool/Patio Furniture Allowance (Annual)	
9,031	
9,301	
9,581	
9,868	
10,164	
10,469	3,235
10,783	
11,106	
11,440	
11,783	
ServAce Court Maintenance Cart											
Furniture Fixtures & Equipment Total:	18,061	18,603	19,161	19,736	20,328	20,938	37,740	22,213	22,879	23,566	

Description

38-39	39-40	40-41	41-42	42-43	43-44	44-45	45-46	46-47	47-48

Exterior Lighting		
Light Bollards - Miniture Golf
Light Poles - Decorative Swimming Pool					
Light Poles - Entry Drive Decorative
Light Poles - Parking Lot One Head					
Light Poles - Parking Lot Two Head
Light Poles - Parking Lots Decorative					
Light Poles - Swimming Pool
Light Poles - Tennis Courts One Head					
Light Poles - Tennis Courts One Head (New)
Light Poles - Tennis Courts Two Head			68,302		
Light Poles - Tennis Courts Two Head (New)			39,030		
Exterior Lighting Total:			107,332		
Kitchen Equipment					
Air Curtain
Back Bar		1,916			
Cabinets - Kitchen Storage
Charbroiler				6,470	
Deep Fryer
Freezer			
3,659		
Freezer -3 Door			10,164		
Frozen Beverage Machine			15,043		
Griddle
Ice Machine	
14,449				
Ice Tea Brewer
Microwave/Convection Oven			1,626		
Refrigerated Merchandise Case
Refrigerator			
4,472		
Soda Fountain Machine
Undercounter Refrigerator	2,167		
7,420		
Kitchen Equipment Total:	16,616	1,916	42,384	6,470	

Description

38-39	39-40	40-41	41-42	42-43	43-44	44-45	45-46	46-47	47-48

Misc. Recreation Components		
Locker Room Refurbishment - Pool
Miniture Golf Carpet			
12,646				59,522				
Miniture Golf Fountain Pump
Playground Equip. Allowance - Pocket Park			2,414								
Playground Equipment Allowance - Kid's Club
Tree House Allowance	27,092										
Misc. Recreation Components Total:	27,092		15,061				59,522				
Swimming Pools											
Concret Paver Reset Allowance (20%)
Diving Boards							
17,684				
Diving Stand - High Dive
Diving Stand - Low Dive											
Handicap Lift - Adult Pool
Lane Dividers		5,953					
4,313				
Pool Pump & Equip. Allowance (Annual)	6,321	6,511	6,706	6,908	7,115	7,328	7,548	7,775	8,008	8,248	
Pool Refurfacing/Tile - Adult Pool			67,255								
Pool Resurfacing - Family Pool
Pool Resurfacing/Tile - Baby Pool			147,886								
Pool Resurfacing/Tile - Competition Pool
Pool Slide - Wading Pool	
3,251		159,420								
Pool Slide Refurbishment Allowance
Shade Structure Frame - Adult Pool		37,206					
12,940				
Shade Structure Frame - Baby Pool							5,176				
Shade Structure Frame - Competition Pool							69,011				
Slide Tower Steel Refurbishment Allowance
Solar Pool Cover - Adult Pool									
5,491		
Starting Platforms											
Swimming Pools Total:	9,572	49,670	381,268	6,908	7,115	7,328	116,672	7,775	13,499	8,248	
Tennis Components											
Shade Structure Frame - Tennis Courts
Tennis Court Refurbishment (New Courts)					
130,099		21,566				

Description

38-39	39-40	40-41	41-42	42-43	43-44	44-45	45-46	46-47	47-48

Tennis Components continued...											
Tennis Court Refurbishment (Original)
Tennis Court Resurfacing (Asphalt)					
24,394						
Tennis Components Total:					154,492		21,566				
Year Total:	90,298	210,371	433,117	117,365	408,083	138,399	1,206,608	36,651	45,932	46,990	

Description	Expenditures

Replacement Year 18-19 Misc. Site Compoents
Fountain Pumps at Bridge Annual Allowance	5,000
Mechanical Electrical Plumbing
HVAC Unit 1	8,000
HVAC Unit 2	8,000
HVAC Unit 3	10,800
HVAC Unit 4	10,800
Mechanical Electrical Plumbing - Total:	37,600
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	5,000
Kitchen Equipment
Freezer	1,800	
Freezer -3 Door	5,000	
Frozen Beverage Machine	7,400	
Ice Machine	8,000	
Ice Tea Brewer	800	
Refrigerator	2,200	
Soda Fountain Machine	1,200	
Undercounter Refrigerator	 3,650	
Kitchen Equipment - Total:	30,050	
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	
3,500	
Total for 2018 - 2019	$81,150	
Replacement Year 19-20		
Exterior Painting		
Painting - Pavilion	1,545	
Mechanical Electrical Plumbing
HVAC Replacement - Residents Club	
24,720	
HVAC Unit 5	27,810	
Water Heater - Fitness Center	 1,648	
Mechanical Electrical Plumbing - Total:	54,178	
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	5,150

Description	Expenditures

Replacement Year 19-20 continued...
Pool/Patio Furniture Allowance (Annual)	 5,150 Furniture Fixtures & Equipment - Total:	10,300
Kitchen Equipment
Back Bar	6,180	
Charbroiler	3,193	
Deep Fryer	2,060	
Griddle	1,030	
Microwave/Convection Oven	11,330	
Refrigerated Merchandise Case	 3,296	
Kitchen Equipment - Total:	27,089	
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	
3,605	
Slide Tower Steel Refurbishment Allowance	15,450	
Starting Platforms	12,360	
Swimming Pools - Total:	31,415	
Total for 2019 - 2020	$124,527	
Replacement Year 20-21		
Exterior Painting		
Painting - Tiki Bar	1,766	
Painting - Fitness Center	16,974	
Painting - Kid's Club Exterior	4,031	
Painting - Residents Club Exterior	12,731	
Exterior Painting - Total:	35,503	
Furniture Fixtures & Equipment		
Fitness Equipment Allowance (Annual)	5,304	
Pool/Patio Furniture Allowance (Annual)	 5,304	
Furniture Fixtures & Equipment - Total:	10,609	
Misc. Recreation Components
Tree House Allowance	1,591
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	3,713
Total for 2020 - 2021	$51,417

Description	Expenditures

Replacement Year 21-22 Exterior Painting
Painting - Lake House	3,278
Floor & Wall Treatments
Carpet - Fitness Room	15,657
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	5,464
Pool/Patio Furniture Allowance (Annual)	 5,464 Furniture Fixtures & Equipment - Total:	10,927
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	3,825
Total for 2021 - 2022	$33,687

Replacement Year 22-23 Floor & Wall Treatments
Carpet - Fitness Center Main Floor	4,700
Cabinets & Tops
Bar Top - Tiki Bar	2,026
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	5,628
Pool/Patio Furniture Allowance (Annual)	 5,628 Furniture Fixtures & Equipment - Total:	11,255
Kitchen Equipment
Air Curtain	1,126
Misc. Recreation Components
Playground Equip. Allowance - Pocket Park	16,883
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	3,939	
Total for 2022 - 2023	$39,929	
Replacement Year 23-24		
Floor & Wall Treatments
Rubber Floor - Weight Area	
1,530	

Description	Expenditures	
Replacement Year 23-24 continued...		
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	
5,796	
Pool/Patio Furniture Allowance (Annual)	 5,796	
Furniture Fixtures & Equipment - Total:	11,593	
Misc. Recreation Components
Playground Equipment Allowance - Kid's Club	17,389
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	4,057	
Pool Slide - Wading Pool	2,087	
Swimming Pools - Total:	6,144	
Total for 2023 - 2024	$36,656	
Replacement Year 24-25		
Misc. Site Compoents		
Asphalt Resurfacing	160,569	
Bridge & Signage Refurbish Allowance	9,552	
Community Monuments Refurbish Allowance	19,105	
Concrete Curbing (20% at Paving)	16,220	
Concrete Sidewalk Allowance (20%)	2,484	
Dumpster Enclosure Gates	4,776	
Entry Fountain Refurbishment	11,941	
Trellis - Amenity Walkway	11,463	
Trellis - Lake Front	9,887	
Vinyl Ranch Fence	6,209	
Wayfinding Signage Allowance	3,582	
Wood Decking - Canoe Launch	6,949	
Wood Decking - Lake Front Pier	13,755	
Wood Trellis - Playground	  3,009	
Misc. Site Compoents - Total:	279,501	
Misc. Building Components
Locker Room Refurbishment - Fitness Center	
51,344	
Locker Room Refurbishment - Pool House	57,315	
Restroom Refurbishment - Fitness Center	3,582	
Restroom Renovation - Residents Club	3,582	

Description	Expenditures	
Replacement Year 24-25 continued...		
Water Tank Structure Refurbish Allowance	2,985	
Wood Decking - General Store	  2,149	
Misc. Building Components - Total:	120,957	
Roofing
Asphalt Shingle Roof - Fitness Center	
78,807	
Concrete Deck Waterproofing - Fitness Balcony	 6,448	
Roofing - Total:	85,255	
Floor & Wall Treatments
Floor Tile - Main Lobby & Corridor	
8,955	
Stair Rubber Treads	2,239	
Wall Tile - Snack Bar	 3,940	
Floor & Wall Treatments - Total:	15,135	
Cabinets & Tops
Cabinet & Top - Serving Line	
3,881	
Cabinets & Top - Teen Room	2,388	
Cabinets & Tops - Fitness Office	2,090	
Cabinets & Tops - Kid's Club Office	5,254	
Cabinets & Tops - Kids Room	2,293	
Cabinets & Tops Fitness Room	1,910	
Counter Tops & Sinks - Pool House	3,057	
Transaction Top - Kid's Club Office	 1,863	
Cabinets & Tops - Total:	22,735	
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	
5,970	
Furniture Allowance - Fitness Center	1,194	
Furniture Allowance - Residents Club	5,970	
Office Furniture Allowance	1,791	
Pool/Patio Furniture Allowance (Annual)	 5,970	
Furniture Fixtures & Equipment - Total:	20,896	
Kitchen Equipment
Cabinets - Kitchen Storage	3,582
Misc. Recreation Components
Locker Room Refurbishment - Pool	32,956

Description	Expenditures	
Replacement Year 24-25 continued...		
Miniture Golf Fountain Pump	 1,505	
Misc. Recreation Components - Total:	34,460	
Swimming Pools		
Diving Boards	9,791	
Handicap Lift - Adult Pool	3,821	
Lane Dividers	2,388	
Pool Pump & Equip. Allowance (Annual)	4,179	
Pool Slide Refurbishment Allowance	23,881	
Shade Structure Frame - Adult Pool	7,164	
Shade Structure Frame - Baby Pool	2,866	
Shade Structure Frame - Competition Pool	38,210	
Swimming Pools - Total:	92,300	
Tennis Components		
Shade Structure Frame - Tennis Courts	11,941	
Total for 2024 - 2025	$686,763	
Replacement Year 25-26		
Exterior Painting		
Painting - Pool House Exterior	4,674	
Furniture Fixtures & Equipment		
Fitness Equipment Allowance (Annual)	6,149	
Pool/Patio Furniture Allowance (Annual)	 6,149	
Furniture Fixtures & Equipment - Total:	12,299	
Swimming Pools			
Pool Pump & Equip. Allowance (Annual)	4,305	
Pool Resurfacing/Tile - Baby Pool	2,558	
Swimming Pools - Total:	6,863	
Total for 2025 - 2026	$23,835	
Replacement Year 26-27		
Cabinets & Tops		
Cabinets & Tops - Snack Bar	8,867	
Lobby Cabinet & Top - Fitness Center	 1,330	
Cabinets & Tops - Total:	10,197	

Description	Expenditures	
Replacement Year 26-27 continued...		
Furniture Fixtures & Equipment		
Fitness Equipment Allowance (Annual)	6,334	
Pool/Patio Furniture Allowance (Annual)	 6,334	
Furniture Fixtures & Equipment - Total:	12,668	
Kitchen Equipment		
Ice Tea Brewer	1,013	
Swimming Pools		
Pool Pump & Equip. Allowance (Annual)	4,434	
Total for 2026 - 2027	$28,312	
Replacement Year 27-28		
Misc. Building Components		
Reception Desk Refurbishment	1,305	
Cabinets & Tops
Reception Deck Top	4,749
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	6,524
Pool/Patio Furniture Allowance (Annual)	 6,524 Furniture Fixtures & Equipment - Total:	13,048
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	4,567	
Total for 2027 - 2028	$23,669	
Replacement Year 28-29		
Misc. Site Compoents		
Fountain Pumps at Bridge Annual Allowance	6,720	
Fencing & Rails
Fencing - Tennis Court Low	
4,354	
Fencing - Tennis Courts High	63,524	
Fencing & Rails - Total:	67,879	
Exterior Painting
Painting - Tiki Bar	2,238

Description	Expenditures	
Replacement Year 28-29 continued...		
Painting - Fitness Center	21,503	
Painting - Kid's Club Exterior	5,107	
Painting - Residents Club Exterior	16,127	
Exterior Painting - Total:	44,974	
Cabinets & Tops
Cabinets & Tops - Office	
3,225	
Mechanical Electrical Plumbing		
HVAC Equipment - Kid's Club	8,601	
Furniture Fixtures & Equipment		
Fitness Equipment Allowance (Annual)	6,720	
Pool/Patio Furniture Allowance (Annual)	6,720	
ServAce Court Maintenance Cart	10,751	
Furniture Fixtures & Equipment - Total:	24,190	
Kitchen Equipment		
Ice Machine	10,751	
Soda Fountain Machine	 1,613	
Kitchen Equipment - Total:	12,364	
Misc. Recreation Components
Miniture Golf Carpet	8,870
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	4,704	
Pool Refurfacing/Tile - Adult Pool	47,171	
Pool Resurfacing - Family Pool	103,724	
Pool Resurfacing/Tile - Competition Pool	111,814	
Swimming Pools - Total:	267,413	
Total for 2028 - 2029	$444,237	
Replacement Year 29-30		
Misc. Site Compoents
Brick Walk Clean/Reset Allowance (20%)	
8,084	
Fencing & Rails
Railings - Fitness Balconies	12,597
Roofing
Asphalt Shingle Roof - Kid's Club	24,196

Description	Expenditures	
Replacement Year 29-30 continued...		
Exterior Painting
Painting - Lake House	
4,153	
Painting - Pavilion	2,076	
Exterior Painting - Total:	6,229	
Floor & Wall Treatments
Resilient Vinyl Plank Floor - Residents Club	
26,993	
Vinyl Floor - Basketball Court	66,636	
Floor & Wall Treatments - Total:	93,629	
Cabinets & Tops
Coffee Bar Cabinet & Top - Coffee Shop	2,768
Furniture Fixtures & Equipment
Billard Table Allowance	4,153
Fitness Equipment Allowance (Annual)	6,921
Pool/Patio Furniture Allowance (Annual)	 6,921 Furniture Fixtures & Equipment - Total:	17,995
Exterior Lighting
Light Bollards - Miniture Golf	3,322	
Light Poles - Decorative Swimming Pool	28,930	
Light Poles - Entry Drive Decorative	43,603	
Light Poles - Parking Lot One Head	29,069	
Light Poles - Parking Lot Two Head	17,718	
Light Poles - Parking Lots Decorative	24,363	
Light Poles - Swimming Pool	18,826	
Light Poles - Tennis Courts One Head	58,138	
Light Poles - Tennis Courts Two Head	 39,866	
Exterior Lighting - Total:	263,835	
Swimming Pools
Diving Stand - High Dive	22,148	
Diving Stand - Low Dive	12,458	
Pool Pump & Equip. Allowance (Annual)	 4,845	
Swimming Pools - Total:	39,451	
Tennis Components
Tennis Court Refurbishment (Original)	354,364
Total for 2029 - 2030	$823,148

Description	Expenditures

Replacement Year 30-31 Floor & Wall Treatments
Carpet - Fitness Center Main Floor	5,954
Mechanical Electrical Plumbing
HVAC Unit 1	11,406
HVAC Unit 2	11,406
HVAC Unit 3	15,398
HVAC Unit 4	15,398
Mechanical Electrical Plumbing - Total:	53,609
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	7,129
Pool/Patio Furniture Allowance (Annual)	 7,129 Furniture Fixtures & Equipment - Total:	14,258
Kitchen Equipment
Freezer	2,566	
Freezer -3 Door	7,129	
Frozen Beverage Machine	10,551	
Refrigerator	3,137	
Undercounter Refrigerator	 5,204	
Kitchen Equipment - Total:	28,587	
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	
4,990	
Total for 2030 - 2031	$107,397	
Replacement Year 31-32		
Floor & Wall Treatments		
Carpet - Fitness Room	21,041	
Mechanical Electrical Plumbing
HVAC Replacement - Residents Club	
35,245	
HVAC Unit 5	39,650	
Water Heater - Fitness Center	 2,350	
Mechanical Electrical Plumbing - Total:	77,245	
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	7,343

Description	Expenditures

Replacement Year 31-32 continued...
Pool/Patio Furniture Allowance (Annual)	 7,343 Furniture Fixtures & Equipment - Total:	14,685
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	5,140	
Solar Pool Cover - Adult Pool	3,524	
Swimming Pools - Total:	8,664	
Total for 2031 - 2032	$121,636	
Replacement Year 32-33		
Fencing & Rails
Railings - Fitness Center Exterior	
5,823	
Roofing
Metal Roof - Kid's Club Gazebo	2,647
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	7,563
Pool/Patio Furniture Allowance (Annual)	 7,563 Furniture Fixtures & Equipment - Total:	15,126
Misc. Recreation Components
Miniture Golf Fountain Pump	1,906
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	5,294	
Total for 2032 - 2033	$30,796	
Replacement Year 33-34		
Exterior Painting
Painting - Pool House Exterior	
5,920	
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	
7,790	
Pool/Patio Furniture Allowance (Annual)	 7,790	
Furniture Fixtures & Equipment - Total:	15,580	
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	5,453
Total for 2033 - 2034	$26,953

Description	Expenditures	
Replacement Year 34-35		
Misc. Site Compoents		
Flag Pole - Residents Club	4,814	
Flag Poles - Stage	4,012	
Wood Bulkhead - Amenity	69,323	
Wood Bulkhead - Island	 39,636	
Misc. Site Compoents - Total:	117,785	
Fencing & Rails
Perimeter Fence - Adult Pool	
4,622	
Perimeter Fence - Wading Pool	3,129	
Perimeter Fencing - Pools	32,531	
Fencing & Rails - Total:	40,281	
Misc. Building Components
Folding Partition - Kids Room	
11,265	
Wood Bulkhead - Tennis Courts	 6,619	
Misc. Building Components - Total:	17,884	
Roofing
Metal Roof - Fitness Center	
29,116	
Metal Roof - Lake House	27,280	
Metal Roof - Residents Club	42,525	
Metal Roofing - Lawn Pavilion	11,233	
Metal Roofing - Pool House	4,814	
Metal Roofing - Tiki Bar	 19,256	
Roofing - Total:	134,224	
Floor & Wall Treatments
Quarry Tile - Kitchen	
11,682	
Quarry Tile - Snack Bar	 3,482	
Floor & Wall Treatments - Total:	15,164	
Cabinets & Tops
Cabinets & Tops - General Store	14,041
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	8,024
Pool/Patio Furniture Allowance (Annual)	 8,024 Furniture Fixtures & Equipment - Total:	16,047

Description	Expenditures	
Replacement Year 34-35 continued...		
Kitchen Equipment		
Back Bar	9,628	
Charbroiler	4,975	
Deep Fryer	3,209	
Griddle	1,605	
Ice Tea Brewer	1,284	
Microwave/Convection Oven	17,652	
Refrigerated Merchandise Case	 5,135	
Kitchen Equipment - Total:	43,488	
Swimming Pools		
Concret Paver Reset Allowance (20%)	35,945	
Pool Pump & Equip. Allowance (Annual)	5,616	
Slide Tower Steel Refurbishment Allowance	24,071	
Starting Platforms	19,256	
Swimming Pools - Total:	84,889	
Total for 2034 - 2035	$483,805	
Replacement Year 35-36		
Furniture Fixtures & Equipment		
Fitness Equipment Allowance (Annual)	8,264	
Pool/Patio Furniture Allowance (Annual)	 8,264	
Furniture Fixtures & Equipment - Total:	16,528	
Swimming Pools			
Pool Pump & Equip. Allowance (Annual)	5,785	
Total for 2035 - 2036	$22,313	
Replacement Year 36-37		
Roofing		
Concrete Deck Waterproofing - Fitness Balcony	9,193	
Exterior Painting
Painting - Tiki Bar	
2,835	
Painting - Fitness Center	27,239	
Painting - Kid's Club Exterior	6,469	

Description	Expenditures	
Replacement Year 36-37 continued...
Painting - Residents Club Exterior	
20,429	
Exterior Painting - Total:	56,972	
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	
8,512	
Pool/Patio Furniture Allowance (Annual)	 8,512	
Furniture Fixtures & Equipment - Total:	17,024	
Misc. Recreation Components
Tree House Allowance	2,554
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	5,959
Total for 2036 - 2037	$91,702

Replacement Year 37-38 Exterior Painting
Painting - Lake House	5,261
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	8,768
Pool/Patio Furniture Allowance (Annual)	 8,768 Furniture Fixtures & Equipment - Total:	17,535
Misc. Recreation Components
Playground Equip. Allowance - Pocket Park	26,303
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	6,137	
Pool Resurfacing/Tile - Baby Pool	3,647	
Swimming Pools - Total:	9,785	
Total for 2037 - 2038	$58,883	
Replacement Year 38-39		
Misc. Site Compoents
Fountain Pumps at Bridge Annual Allowance	
9,031	
Floor & Wall Treatments
Carpet - Fitness Center Main Floor	7,542

Description	Expenditures

Replacement Year 38-39 continued...
Rubber Floor - Weight Area	2,384
Floor & Wall Treatments - Total:	9,926
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	9,031	
Pool/Patio Furniture Allowance (Annual)	 9,031	
Furniture Fixtures & Equipment - Total:	18,061	
Kitchen Equipment
Ice Machine	
14,449	
Soda Fountain Machine	 2,167	
Kitchen Equipment - Total:	16,616	
Misc. Recreation Components
Playground Equipment Allowance - Kid's Club	27,092
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	6,321	
Pool Slide - Wading Pool	3,251	
Swimming Pools - Total:	9,572	
Total for 2038 - 2039	$90,298	
Replacement Year 39-40		
Misc. Site Compoents
Wood Decking - Canoe Launch	
10,827	
Wood Decking - Lake Front Pier	21,431	
Misc. Site Compoents - Total:	32,258	
Misc. Building Components
Reception Desk Refurbishment	1,860
Roofing
Asphalt Shingle Roof - Pool House	21,207
Asphalt Shingle Roof - Residents Club	 80,411
Roofing - Total:	101,619
Exterior Painting
Painting - Pavilion	2,790
Cabinets & Tops
Cabinets & Tops - Kids Room	3,572

Description	Expenditures	
Replacement Year 39-40 continued...		
Furniture Fixtures & Equipment		
Fitness Equipment Allowance (Annual)	9,301	
Pool/Patio Furniture Allowance (Annual)	 9,301	
Furniture Fixtures & Equipment - Total:	18,603	
Swimming Pools		
Handicap Lift - Adult Pool	5,953	
Pool Pump & Equip. Allowance (Annual)	6,511	
Pool Slide Refurbishment Allowance	37,206	
Swimming Pools - Total:	49,670	
Total for 2039 - 2040	$210,371	
Replacement Year 40-41		
Cabinets & Tops		
Bar Top - Tiki Bar	3,449	
Mechanical Electrical Plumbing		
HVAC Equipment - Kid's Club	12,263	
Furniture Fixtures & Equipment		
Fitness Equipment Allowance (Annual)	9,581	
Pool/Patio Furniture Allowance (Annual)	 9,581	
Furniture Fixtures & Equipment - Total:	19,161	
Kitchen Equipment
Air Curtain	1,916
Misc. Recreation Components
Miniture Golf Carpet	12,646
Miniture Golf Fountain Pump	 2,414
Misc. Recreation Components - Total:	15,061
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	6,706
Pool Refurfacing/Tile - Adult Pool	67,255
Pool Resurfacing - Family Pool	147,886
Pool Resurfacing/Tile - Competition Pool	159,420 Swimming Pools - Total:	381,268

Total for 2040 - 2041	$433,117

Description	Expenditures	
Replacement Year 41-42		
Fencing & Rails
Fencing - Tennis Court Low(New)	
5,684	
Fencing - Tennis Courts High(New)	49,261	
Fencing & Rails - Total:	54,945	
Exterior Painting
Painting - Pool House Exterior	7,500
Floor & Wall Treatments
Carpet - Fitness Room	28,278
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	9,868
Pool/Patio Furniture Allowance (Annual)	 9,868 Furniture Fixtures & Equipment - Total:	19,736
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	6,908	
Total for 2041 - 2042	$117,365	
Replacement Year 42-43		
Mechanical Electrical Plumbing
HVAC Unit 1	
16,262	
HVAC Unit 2	16,262	
HVAC Unit 3	21,954	
HVAC Unit 4	21,954	
Mechanical Electrical Plumbing - Total:	76,433	
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	10,164
Pool/Patio Furniture Allowance (Annual)	10,164 Furniture Fixtures & Equipment - Total:	20,328
Exterior Lighting
Light Poles - Tennis Courts One Head (New)	68,302
Light Poles - Tennis Courts Two Head (New)	 39,030 Exterior Lighting - Total:	107,332
Kitchen Equipment
Freezer	3,659

Description	Expenditures	
Replacement Year 42-43 continued...
Freezer -3 Door	
10,164	
Frozen Beverage Machine	15,043	
Ice Tea Brewer	1,626	
Refrigerator	4,472	
Undercounter Refrigerator	 7,420	
Kitchen Equipment - Total:	42,384	
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	7,115
Tennis Components
Tennis Court Refurbishment (New Courts)	130,099	
Tennis Court Resurfacing (Asphalt)	 24,394	
Tennis Components - Total:	154,492	
Total for 2042 - 2043	$408,083	
Replacement Year 43-44		
Mechanical Electrical Plumbing
HVAC Replacement - Residents Club	
50,251	
HVAC Unit 5	56,532	
Water Heater - Fitness Center	  3,350	
Mechanical Electrical Plumbing - Total:	110,133	
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	10,469
Pool/Patio Furniture Allowance (Annual)	10,469 Furniture Fixtures & Equipment - Total:	20,938
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	7,328	
Total for 2043 - 2044	$138,399	
Replacement Year 44-45		
Misc. Site Compoents
Asphalt Resurfacing	
290,005	
Bridge & Signage Refurbish Allowance	17,253	
Community Monuments Refurbish Allowance	34,505	

Description	Expenditures	
Replacement Year 44-45 continued...		
Concrete Curbing (20% at Paving)	29,295	
Concrete Sidewalk Allowance (20%)	4,486	
Dumpster Enclosure Gates	8,626	
Entry Fountain Refurbishment	21,566	
Trellis - Amenity Walkway	20,703	
Trellis - Lake Front	17,857	
Vinyl Ranch Fence	11,214	
Wayfinding Signage Allowance	6,470	
Wood Trellis - Playground	  5,435	
Misc. Site Compoents - Total:	467,415	
Misc. Building Components
Locker Room Refurbishment - Fitness Center	
92,733	
Locker Room Refurbishment - Pool House	103,516	
Restroom Refurbishment - Fitness Center	6,470	
Restroom Renovation - Residents Club	6,470	
Water Tank Structure Refurbish Allowance	5,391	
Wood Decking - General Store	  3,882	
Misc. Building Components - Total:	218,463	
Roofing
Asphalt Shingle Roof - Fitness Center	142,335
Exterior Painting
Painting - Tiki Bar	3,591	
Painting - Fitness Center	34,505	
Painting - Kid's Club Exterior	8,195	
Painting - Residents Club Exterior	25,879	
Exterior Painting - Total:	72,170	
Floor & Wall Treatments
Floor Tile - Main Lobby & Corridor	16,174	
Stair Rubber Treads	4,044	
Wall Tile - Snack Bar	 7,117	
Floor & Wall Treatments - Total:	27,335	
Cabinets & Tops
Cabinet & Top - Serving Line	7,009
Cabinets & Top - Teen Room	4,313

Description	Expenditures	
Replacement Year 44-45 continued...		
Cabinets & Tops - Fitness Office	3,774	
Cabinets & Tops - Kid's Club Office	9,489	
Cabinets & Tops Fitness Room	3,451	
Counter Tops & Sinks - Pool House	5,521	
Transaction Top - Kid's Club Office	 3,364	
Cabinets & Tops - Total:	36,921	
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	
10,783	
Furniture Allowance - Fitness Center	2,157	
Furniture Allowance - Residents Club	10,783	
Office Furniture Allowance	3,235	
Pool/Patio Furniture Allowance (Annual)	10,783	
Furniture Fixtures & Equipment - Total:	37,740	
Kitchen Equipment
Cabinets - Kitchen Storage	6,470
Misc. Recreation Components
Locker Room Refurbishment - Pool	59,522
Swimming Pools
Diving Boards	17,684
Lane Dividers	4,313
Pool Pump & Equip. Allowance (Annual)	7,548
Shade Structure Frame - Adult Pool	12,940
Shade Structure Frame - Baby Pool	5,176
Shade Structure Frame - Competition Pool	 69,011 Swimming Pools - Total:	116,672
Tennis Components
Shade Structure Frame - Tennis Courts	21,566
Total for 2044 - 2045	$1,206,608

Replacement Year 45-46 Exterior Painting
Painting - Lake House	6,664
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	11,106

Description	Expenditures

Replacement Year 45-46 continued...
Pool/Patio Furniture Allowance (Annual)	11,106 Furniture Fixtures & Equipment - Total:	22,213
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	7,775
Total for 2045 - 2046	$36,651

Replacement Year 46-47 Floor & Wall Treatments
Carpet - Fitness Center Main Floor	9,554
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	11,440
Pool/Patio Furniture Allowance (Annual)	11,440 Furniture Fixtures & Equipment - Total:	22,879
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	8,008	
Solar Pool Cover - Adult Pool	 5,491	
Swimming Pools - Total:	13,499	
Total for 2046 - 2047	$45,932	
Replacement Year 47-48		
Floor & Wall Treatments
Vinyl Plank - Kids's Club	
6,598	
Cabinets & Tops
Reception Deck Top	8,578
Furniture Fixtures & Equipment
Fitness Equipment Allowance (Annual)	11,783
Pool/Patio Furniture Allowance (Annual)	11,783 Furniture Fixtures & Equipment - Total:	23,566
Swimming Pools
Pool Pump & Equip. Allowance (Annual)	8,248
Total for 2047 - 2048	$46,990

Description		
Misc. Site Compoents
Asphalt Resurfacing	
04-05	
24-25	
20	
0	
6	
8,511 Square Yards	
15.80	
134,474	
Brick Walk Clean/Reset Allowance (20%)	04-05	29-30	25	0	11	1,460 Square Feet	4.00	5,840	
Bridge & Signage Refurbish Allowance	04-05	24-25	20	0	6	1 Lump Sum	8,000.00	8,000	
Community Monuments Refurbish Allowa..	04-05	24-25	20	0	6	8 Each	2,000.00	16,000	
Concrete Curbing (20% at Paving)	04-05	24-25	20	0	6	849 Linear Feet	16.00	13,584	
Concrete Sidewalk Allowance (20%)	04-05	24-25	20	0	6	32 Square Yards	65.00	2,080	
Dumpster Enclosure Gates	04-05	24-25	20	0	6	5 Each	800.00	4,000	
Entry Fountain Refurbishment	04-05	24-25	20	0	6	1 Lump Sum	10,000.00	10,000	
Flag Pole - Residents Club	04-05	34-35	30	0	16	30 Linear Feet	100.00	3,000	
Flag Poles - Stage	04-05	34-35	30	0	16	25 Linear Feet	100.00	2,500	
Fountain Pumps at Bridge Annual Allowa..	09-10	18-19	10	-1	0	1 Lump Sum	5,000.00	5,000	
Trellis - Amenity Walkway	04-05	24-25	20	0	6	480 Square Feet	20.00	9,600	
Trellis - Lake Front	04-05	24-25	20	0	6	414 Square Feet	20.00	8,280	
Vinyl Ranch Fence	04-05	24-25	20	0	6	260 Linear Feet	20.00	5,200	
Wayfinding Signage Allowance	04-05	24-25	20	0	6	1 Lump Sum	3,000.00	3,000	
Wood Bulkhead - Amenity	04-05	34-35	30	0	16	360 Linear Feet	120.00	43,200	
Wood Bulkhead - Island	04-05	34-35	30	0	16	190 Linear Feet	130.00	24,700	
Wood Decking - Canoe Launch	04-05	24-25	15	5	6	485 Square Feet	12.00	5,820	
Wood Decking - Lake Front Pier	04-05	24-25	15	5	6	960 Square Feet	12.00	11,520	
Wood Trellis - Playground	04-05	24-25	20	0	6	180 Square Feet	14.00		2,520	
Misc. Site Compoents - Total								$318,318	
Fencing & Rails
Fencing - Tennis Court Low	
04-05	
28-29	
24	
0	
10	
180 Linear Feet	
18.00	
3,240	
Fencing - Tennis Court Low(New)	17-18	41-42	24	0	23	160 Linear Feet	18.00	2,880	
Fencing - Tennis Courts High	04-05	28-29	24	0	10	1,818 Linear Feet	26.00	47,268	
Fencing - Tennis Courts High(New)	17-18	41-42	24	0	23	960 Linear Feet	26.00	24,960	
Perimeter Fence - Adult Pool	04-05	34-35	30	0	16	120 Linear Feet	24.00	2,880	
Perimeter Fence - Wading Pool	04-05	34-35	30	0	16	75 Linear Feet	26.00	1,950	
Perimeter Fencing - Pools	04-05	34-35	30	0	16	724 Linear Feet	28.00	20,272	
Railings - Fitness Balconies	04-05	29-30	25	0	11	140 Linear Feet	65.00	9,100	
Railings - Fitness Center Exterior	04-05	32-33	28	0	14	110 Linear Feet	35.00		3,850	
Fencing & Rails - Total								$116,400	
Misc. Building Components
Folding Partition - Kids Room	
04-05	
34-35	
30	
0	
16	
26 Linear Feet	
270.00	
7,020	
Locker Room Refurbishment - Fitness Cen..	04-05	24-25	20	0	6	1 Lump Sum	43,000.00	43,000	
Locker Room Refurbishment - Pool House	04-05	24-25	20	0	6	1 Lump Sum	48,000.00	48,000	
Reception Desk Refurbishment	15-16	27-28	12	0	9	1 Lump Sum	1,000.00	1,000	
Restroom Refurbishment - Fitness Center	04-05	24-25	20	0	6	1 Lump Sum	3,000.00	3,000	
Restroom Renovation - Residents Club	04-05	24-25	20	0	6	1 Lump Sum	3,000.00	3,000	
Water Tank Structure Refurbish Allowance	04-05	24-25	20	0	6	1 Lump Sum	2,500.00	2,500	
Wood Bulkhead - Tennis Courts	04-05	34-35	30	0	16	165 Linear Feet	25.00	4,125	

Description									
Misc. Building Components continued...									
Wood Decking - General Store	04-05	24-25	20	0	6	200 Square Feet	9.00		1,800	
Misc. Building Components - Total								$113,445	
Roofing
Asphalt Shingle Roof - Fitness Center	
04-05	
24-25	
20	
0	
6	
165 Squares	
400.00	
66,000	
Asphalt Shingle Roof - Kid's Club	04-05	29-30	25	0	11	38 Squares	460.00	17,480	
Asphalt Shingle Roof - Pool House	04-05	39-40	35	0	21	24 Squares	475.00	11,400	
Asphalt Shingle Roof - Residents Club	04-05	39-40	35	0	21	91 Square Feet	475.00	43,225	
Concrete Deck Waterproofing - Fitness Ba..	12-13	24-25	12	0	6	1,800 Square Feet	3.00	5,400	
Metal Roof - Fitness Center	04-05	34-35	30	0	16	1,296 Square Feet	14.00	18,144	
Metal Roof - Kid's Club Gazebo	04-05	32-33	28	0	14	70 Square Feet	25.00	1,750	
Metal Roof - Lake House	04-05	34-35	30	0	16	1,700 Square Feet	10.00	17,000	
Metal Roof - Residents Club	04-05	34-35	30	0	16	2,650 Square Feet	10.00	26,500	
Metal Roofing - Lawn Pavilion	04-05	34-35	30	0	16	700 Square Feet	10.00	7,000	
Metal Roofing - Pool House	04-05	34-35	30	0	16	300 Square Feet	10.00	3,000	
Metal Roofing - Tiki Bar	04-05	34-35	30	0	16	1,200 Square Feet	10.00	  12,000	
Roofing - Total								$228,899	
Exterior Painting
Painting - Tiki Bar	
11-12	
20-21	
8	
1	
2	
900 Square Feet	
1.85	
1,665	
Painting - Fitness Center	04-05	20-21	8	8	2	1 Lump Sum	16,000.00	16,000	
Painting - Kid's Club Exterior	09-10	20-21	8	3	2	1 Lump Sum	3,800.00	3,800	
Painting - Lake House	13-14	21-22	8	0	3	1 Lump Sum	3,000.00	3,000	
Painting - Pavilion	04-05	19-20	10	5	1	1 Lump Sum	1,500.00	1,500	
Painting - Pool House Exterior	17-18	25-26	8	0	7	1 Lump Sum	3,800.00	3,800	
Painting - Residents Club Exterior	04-05	20-21	8	8	2	1 Lump Sum	12,000.00	 12,000	
Exterior Painting - Total								$41,765	
Floor & Wall Treatments
Carpet - Fitness Center Main Floor	
09-10	
22-23	
8	
5	
4	
116 Square Yards	
36.00	
4,176	
Carpet - Fitness Room	09-10	21-22	10	2	3	398 Square Yards	36.00	14,328	
Floor Tile - Main Lobby & Corridor	04-05	24-25	20	0	6	625 Square Feet	12.00	7,500	
Quarry Tile - Kitchen	04-05	34-35	30	0	16	520 Square Feet	14.00	7,280	
Quarry Tile - Snack Bar	04-05	34-35	30	0	16	155 Square Feet	14.00	2,170	
Resilient Vinyl Plank Floor - Residents Cl..	04-05	29-30	25	0	11	2,500 Square Feet	7.80	19,500	
Rubber Floor - Weight Area	04-05	23-24	15	4	5	24 Square Yards	55.00	1,320	
Stair Rubber Treads	04-05	24-25	20	0	6	22 Each	85.23	1,875	
Vinyl Floor - Basketball Court	04-05	29-30	20	5	11	801 Square Yards	60.10	48,139	
Vinyl Plank - Kids's Club	17-18	47-48	30	0	29	1,000 Square Feet	2.80	2,800	
Wall Tile - Snack Bar	04-05	24-25	20	0	6	300 Square Feet	11.00		3,300	
Floor & Wall Treatments - Total								$112,388	

Description									
Cabinets & Tops
Bar Top - Tiki Bar	
04-05	
22-23	
18	
0	
4	
30 Linear Feet	
60.00	
1,800	
Cabinet & Top - Serving Line	04-05	24-25	20	0	6	13 Linear Feet	250.00	3,250	
Cabinets & Top - Teen Room	04-05	24-25	20	0	6	8 Linear Feet	250.00	2,000	
Cabinets & Tops - Fitness Office	04-05	24-25	20	0	6	7 Linear Feet	250.00	1,750	
Cabinets & Tops - General Store	04-05	34-35	30	0	16	35 Linear Feet	250.00	8,750	
Cabinets & Tops - Kid's Club Office	04-05	24-25	20	0	6	22 Linear Feet	200.00	4,400	
Cabinets & Tops - Kids Room	04-05	24-25	15	5	6	12 Linear Feet	160.00	1,920	
Cabinets & Tops - Office	04-05	28-29	20	4	10	15 Linear Feet	160.00	2,400	
Cabinets & Tops - Snack Bar	04-05	26-27	22	0	8	35 Linear Feet	200.00	7,000	
Cabinets & Tops Fitness Room	04-05	24-25	20	0	6	10 Linear Feet	160.00	1,600	
Coffee Bar Cabinet & Top - Coffee Shop	04-05	29-30	25	0	11	10 Linear Feet	200.00	2,000	
Counter Tops & Sinks - Pool House	04-05	24-25	20	0	6	16 Linear Feet	160.00	2,560	
Lobby Cabinet & Top - Fitness Center	04-05	26-27	22	0	8	7 Linear Feet	150.00	1,050	
Reception Deck Top	04-05	27-28	20	3	9	28 Linear Feet	130.00	3,640	
Transaction Top - Kid's Club Office	04-05	24-25	20	0	6	12 Linear Feet	130.00	  1,560	
Cabinets & Tops - Total								$45,680	
Mechanical Electrical Plumbing
HVAC Equipment - Kid's Club	
16-17	
28-29	
12	
0	
10	
4 Tons	
1,600.00	
6,400	
HVAC Replacement - Residents Club	04-05	19-20	12	0	1	15 Tons	1,600.00	24,000	
HVAC Unit 1	04-05	18-19	12	0	0	5 Tons	1,600.00	8,000	
HVAC Unit 2	04-05	18-19	12	0	0	5 Tons	1,600.00	8,000	
HVAC Unit 3	04-05	18-19	12	0	0	8 Tons	1,350.00	10,800	
HVAC Unit 4	04-05	18-19	12	0	0	8 Tons	1,350.00	10,800	
HVAC Unit 5	04-05	19-20	12	0	1	20 Tons	1,350.00	27,000	
Water Heater - Fitness Center	04-05	19-20	12	3	1	80 Gallon	20.00	  1,600	
Mechanical Electrical Plumbing - Total								$96,600	
Furniture Fixtures & Equipment
Billard Table Allowance	
04-05	
29-30	
25	
0	
11	
1 Each	
3,000.00	
3,000	
Fitness Equipment Allowance (Annual)	16-17	18-19	1	0	0	1 Lump Sum	5,000.00	5,000	
Furniture Allowance - Fitness Center	04-05	24-25	20	0	6	1 Lump Sum	1,000.00	1,000	
Furniture Allowance - Residents Club	04-05	24-25	20	0	6	1 Lump Sum	5,000.00	5,000	
Office Furniture Allowance	04-05	24-25	20	0	6	1 Lump Sum	1,500.00	1,500	
Pool/Patio Furniture Allowance (Annual)	17-18	19-20	1	1	1	1 Lump Sum	5,000.00	5,000	
ServAce Court Maintenance Cart	04-05	28-29	20	4	10	1 Each	8,000.00	  8,000	
Furniture Fixtures & Equipment - Total								$28,500	
Exterior Lighting
Light Bollards - Miniture Golf	
04-05	
29-30	
25	
0	
11	
6 Each	
400.00	
2,400	
Light Poles - Decorative Swimming Pool	04-05	29-30	25	0	11	11 Each	1,900.00	20,900	
Light Poles - Entry Drive Decorative	04-05	29-30	25	0	11	9	3,500.00	31,500	
Light Poles - Parking Lot One Head	04-05	29-30	25	0	11	7 Each	3,000.00	21,000	

Description									
Exterior Lighting continued...									
Light Poles - Parking Lot Two Head	04-05	29-30	25	0	11	4 Each	3,200.00	12,800	
Light Poles - Parking Lots Decorative	04-05	29-30	25	0	11	8 Each	2,200.00	17,600	
Light Poles - Swimming Pool	04-05	29-30	25	0	11	4 Each	3,400.00	13,600	
Light Poles - Tennis Courts One Head	04-05	29-30	25	0	11	20 Each	2,100.00	42,000	
Light Poles - Tennis Courts One Head (Ne..	17-18	42-43	25	0	24	16 Each	2,100.00	33,600	
Light Poles - Tennis Courts Two Head	04-05	29-30	25	0	11	12 Each	2,400.00	28,800	
Light Poles - Tennis Courts Two Head (Ne..	17-18	42-43	25	0	24	8 Each	2,400.00	  19,200	
Exterior Lighting - Total								$243,400	
Kitchen Equipment
Air Curtain	
04-05	
22-23	
18	
0	
4	
1 Each	
1,000.00	
1,000	
Back Bar	04-05	19-20	15	0	1	1 Each	6,000.00	6,000	
Cabinets - Kitchen Storage	04-05	24-25	20	0	6	2 Each	1,500.00	3,000	
Charbroiler	04-05	19-20	15	0	1	1 Each	3,100.00	3,100	
Deep Fryer	04-05	19-20	15	0	1	2 Each	1,000.00	2,000	
Freezer	04-05	18-19	12	0	0	1 Each	1,800.00	1,800	
Freezer -3 Door	04-05	18-19	12	0	0	1 Each	5,000.00	5,000	
Frozen Beverage Machine	04-05	18-19	12	0	0	1 Each	7,400.00	7,400	
Griddle	04-05	19-20	15	0	1	1 Each	1,000.00	1,000	
Ice Machine	04-05	18-19	10	0	0	1 Each	8,000.00	8,000	
Ice Tea Brewer	04-05	18-19	8	5	0	1 Each	800.00	800	
Microwave/Convection Oven	04-05	19-20	15	0	1	1 Each	11,000.00	11,000	
Refrigerated Merchandise Case	04-05	19-20	15	0	1	1 Each	3,200.00	3,200	
Refrigerator	04-05	18-19	12	0	0	1 Each	2,200.00	2,200	
Soda Fountain Machine	04-05	18-19	10	0	0	1 Each	1,200.00	1,200	
Undercounter Refrigerator	04-05	18-19	12	0	0	1 Each	3,650.00	  3,650	
Kitchen Equipment - Total								$60,350	
Misc. Recreation Components
Locker Room Refurbishment - Pool	
04-05	
24-25	
20	
0	
6	
1 Lump Sum	
27,600.00	
27,600	
Miniture Golf Carpet	16-17	28-29	12	0	10	1,100 Square Feet	6.00	6,600	
Miniture Golf Fountain Pump	16-17	24-25	8	0	6	3 HP	420.00	1,260	
Playground Equip. Allowance - Pocket Park	04-05	22-23	15	3	4	1 Lump Sum	15,000.00	15,000	
Playground Equipment Allowance - Kid's ..	04-05	23-24	15	4	5	1 Lump Sum	15,000.00	15,000	
Tree House Allowance	04-05	20-21	16	0	2	1 Lump Sum	1,500.00	  1,500	
Misc. Recreation Components - Total								$66,960	
Swimming Pools
Concret Paver Reset Allowance (20%)	
04-05	
34-35	
30	
0	
16	
4,000 Lump Sum	
5.60	
22,400	
Diving Boards	04-05	24-25	20	0	6	2 Each	4,100.00	8,200	
Diving Stand - High Dive	04-05	29-30	25	0	11	1 Each	16,000.00	16,000	
Diving Stand - Low Dive	04-05	29-30	25	0	11	1 Each	9,000.00	9,000	
Handicap Lift - Adult Pool	04-05	24-25	15	5	6	1 Each	3,200.00	3,200	

Description									
Swimming Pools continued...									
Lane Dividers	04-05	24-25	20	0	6	5 Each	400.00	2,000	
Pool Pump & Equip. Allowance (Annual)	04-05	18-19	1	0	0	1 Lump Sum	3,500.00	3,500	
Pool Refurfacing/Tile - Adult Pool	16-17	28-29	12	0	10	2,700 Square Feet	13.00	35,100	
Pool Resurfacing - Family Pool	16-17	28-29	12	0	10	4,360 Square Feet	17.70	77,181	
Pool Resurfacing/Tile - Baby Pool	13-14	25-26	12	0	7	260 Square Feet	8.00	2,080	
Pool Resurfacing/Tile - Competition Pool	16-17	28-29	12	0	10	6,400 Square Feet	13.00	83,200	
Pool Slide - Wading Pool	04-05	23-24	15	4	5	1 Lump Sum	1,800.00	1,800	
Pool Slide Refurbishment Allowance	04-05	24-25	15	5	6	1 Lump Sum	20,000.00	20,000	
Shade Structure Frame - Adult Pool	04-05	24-25	20	0	6	1 Lump Sum	6,000.00	6,000	
Shade Structure Frame - Baby Pool	04-05	24-25	20	0	6	1 Each	2,400.00	2,400	
Shade Structure Frame - Competition Pool	04-05	24-25	20	0	6	4 Each	8,000.00	32,000	
Slide Tower Steel Refurbishment Allowan..	04-05	19-20	15	-2	1	1 Lump Sum	15,000.00	15,000	
Solar Pool Cover - Adult Pool	16-17	31-32	15	0	13	1,600 Square Feet	1.50	2,400	
Starting Platforms	04-05	19-20	15	0	1	6 Each	2,000.00	  12,000	
Swimming Pools - Total								$353,461	
Tennis Components
Shade Structure Frame - Tennis Courts	
04-05	
24-25	
20	
0	
6	
4 Each	
2,500.00	
10,000	
Tennis Court Refurbishment (New Courts)	17-18	42-43	25	0	24	2 Court	32,000.00	64,000	
Tennis Court Refurbishment (Original)	04-05	29-30	25	0	11	8 Court	32,000.00	256,000	
Tennis Court Resurfacing (Asphalt)	17-18	42-43	25	0	24	2 Courts	6,000.00	  12,000	
Tennis Components - Total								$342,000	
Total Asset Summary								$2,168,166	

Asset ID Description	Replacement	Page

Misc. Site Compoents
1031	Asphalt Resurfacing	24-25	4-11	
1035	Brick Walk Clean/Reset Allowance (20%)	29-30	4-11	
1028	Bridge & Signage Refurbish Allowance	24-25	4-12	
1025	Community Monuments Refurbish Allowance	24-25	4-12	
1037	Concrete Curbing (20% at Paving)	24-25	4-13	
1036	Concrete Sidewalk Allowance (20%)	24-25	4-13	
1032	Dumpster Enclosure Gates	24-25	4-14	
1047	Entry Fountain Refurbishment	24-25	4-14	
1039	Flag Pole - Residents Club	34-35	4-14	
1045	Flag Poles - Stage	34-35	4-15	
1038	Fountain Pumps at Bridge Annual Allowance	18-19	4-15	
1034	Trellis - Amenity Walkway	24-25	4-16	
1043	Trellis - Lake Front	24-25	4-16	
1030	Vinyl Ranch Fence	24-25	4-17	
1026	Wayfinding Signage Allowance	24-25	4-18	
1041	Wood Bulkhead - Amenity	34-35	4-18	
1029	Wood Bulkhead - Island	34-35	4-19	
1040	Wood Decking - Canoe Launch	24-25	4-19	
1042	Wood Decking - Lake Front Pier	24-25	4-20	
1027	Wood Trellis - Playground	24-25	4-20	

Fencing & Rails	
1181	Fencing - Tennis Court Low	28-29	4-22	
1188	Fencing - Tennis Court Low(New)	41-42	4-22	
1182	Fencing - Tennis Courts High	28-29	4-22	
1187	Fencing - Tennis Courts High(New)	41-42	4-23	
1185	Perimeter Fence - Adult Pool	34-35	4-23	
1186	Perimeter Fence - Wading Pool	34-35	4-24	
1184	Perimeter Fencing - Pools	34-35	4-24	
1189	Railings - Fitness Balconies	29-30	4-24	
1191	Railings - Fitness Center Exterior	32-33	4-25	

Misc. Building Components	
1097	Folding Partition - Kids Room	34-35	4-26	
1102	Locker Room Refurbishment - Fitness Center	24-25	4-26	
1099	Locker Room Refurbishment - Pool House	24-25	4-26	
1092	Reception Desk Refurbishment	27-28	4-27	

Asset ID Description	Replacement	Page

Misc. Building Components Continued...
1103	Restroom Refurbishment - Fitness Center	24-25	4-28	
1093	Restroom Renovation - Residents Club	24-25	4-28	
1098	Water Tank Structure Refurbish Allowance	24-25	4-29	
1108	Wood Bulkhead - Tennis Courts	34-35	4-29	
1104	Wood Decking - General Store	24-25	4-29	
Roofing				
1057	Asphalt Shingle Roof - Fitness Center	24-25	4-31	
1052	Asphalt Shingle Roof - Kid's Club	29-30	4-31	
1049	Asphalt Shingle Roof - Pool House	39-40	4-31	
1051	Asphalt Shingle Roof - Residents Club	39-40	4-32	
1058	Concrete Deck Waterproofing - Fitness Balcony	24-25	4-33	
1060	Metal Roof - Fitness Center	34-35	4-33	
1053	Metal Roof - Kid's Club Gazebo	32-33	4-33	
1054	Metal Roof - Lake House	34-35	4-34	
1050	Metal Roof - Residents Club	34-35	4-35	
1048	Metal Roofing - Lawn Pavilion	34-35	4-35	
1055	Metal Roofing - Pool House	34-35	4-36	
1056	Metal Roofing - Tiki Bar	34-35	4-36	

Exterior Painting	
1116	Painting - Tiki Bar	20-21	4-37	
1117	Painting - Fitness Center	20-21	4-37	
1114	Painting - Kid's Club Exterior	20-21	4-38	
1115	Painting - Lake House	21-22	4-38	
1110	Painting - Pavilion	19-20	4-39	
1112	Painting - Pool House Exterior	25-26	4-39	
1113	Painting - Residents Club Exterior	20-21	4-40	

Floor & Wall Treatments	
1086	Carpet - Fitness Center Main Floor	22-23	4-41	
1089	Carpet - Fitness Room	21-22	4-41	
1084	Floor Tile - Main Lobby & Corridor	24-25	4-42	
1082	Quarry Tile - Kitchen	34-35	4-42	
1079	Quarry Tile - Snack Bar	34-35	4-42	
1081	Resilient Vinyl Plank Floor - Residents Club	29-30	4-43	
1090	Rubber Floor - Weight Area	23-24	4-43	

Asset ID Description	Replacement	Page

Floor & Wall Treatments Continued...
1088	Stair Rubber Treads	24-25	4-44	
1087	Vinyl Floor - Basketball Court	29-30	4-44	
1083	Vinyl Plank - Kids's Club	47-48	4-45	
1080	Wall Tile - Snack Bar	24-25	4-45	

Cabinets & Tops	
1153	Bar Top - Tiki Bar	22-23	4-47	
1149	Cabinet & Top - Serving Line	24-25	4-47	
1142	Cabinets & Top - Teen Room	24-25	4-47	
1158	Cabinets & Tops - Fitness Office	24-25	4-47	
1147	Cabinets & Tops - General Store	34-35	4-48	
1151	Cabinets & Tops - Kid's Club Office	24-25	4-48	
1145	Cabinets & Tops - Kids Room	24-25	4-48	
1143	Cabinets & Tops - Office	28-29	4-49	
1150	Cabinets & Tops - Snack Bar	26-27	4-49	
1157	Cabinets & Tops Fitness Room	24-25	4-49	
1148	Coffee Bar Cabinet & Top - Coffee Shop	29-30	4-50	
1146	Counter Tops & Sinks - Pool House	24-25	4-50	
1155	Lobby Cabinet & Top - Fitness Center	26-27	4-50	
1156	Reception Deck Top	27-28	4-51	
1152	Transaction Top - Kid's Club Office	24-25	4-51	

Mechanical Electrical Plumbing	
1120	HVAC Equipment - Kid's Club	28-29	4-52	
1118	HVAC Replacement - Residents Club	19-20	4-52	
1126	HVAC Unit 1	18-19	4-52	
1130	HVAC Unit 2	18-19	4-52	
1127	HVAC Unit 3	18-19	4-53	
1128	HVAC Unit 4	18-19	4-53	
1129	HVAC Unit 5	19-20	4-53	
1121	Water Heater - Fitness Center	19-20	4-53	

Furniture Fixtures & Equipment	
1063	Billard Table Allowance	29-30	4-55	
1070	Fitness Equipment Allowance (Annual)	18-19	4-55	
1067	Furniture Allowance - Fitness Center	24-25	4-56	
1064	Furniture Allowance - Residents Club	24-25	4-56	

Asset ID Description	Replacement	Page

Furniture Fixtures & Equipment Continued...	
1061	Office Furniture Allowance	24-25	4-56	
1065	Pool/Patio Furniture Allowance (Annual)	19-20	4-57	
1071	ServAce Court Maintenance Cart	28-29	4-57	

Exterior Lighting	
1138	Light Bollards - Miniture Golf	29-30	4-59	
1133	Light Poles - Decorative Swimming Pool	29-30	4-59	
1131	Light Poles - Entry Drive Decorative	29-30	4-59	
1134	Light Poles - Parking Lot One Head	29-30	4-60	
1132	Light Poles - Parking Lot Two Head	29-30	4-60	
1135	Light Poles - Parking Lots Decorative	29-30	4-60	
1137	Light Poles - Swimming Pool	29-30	4-60	
1136	Light Poles - Tennis Courts One Head	29-30	4-61	
1139	Light Poles - Tennis Courts One Head (New)	42-43	4-62	
1141	Light Poles - Tennis Courts Two Head	29-30	4-62	
1140	Light Poles - Tennis Courts Two Head (New)	42-43	4-63	

Kitchen Equipment	
1174	Air Curtain	22-23	4-64	
1159	Back Bar	19-20	4-64	
1164	Cabinets - Kitchen Storage	24-25	4-64	
1166	Charbroiler	19-20	4-65	
1168	Deep Fryer	19-20	4-65	
1169	Freezer	18-19	4-66	
1171	Freezer -3 Door	18-19	4-66	
1160	Frozen Beverage Machine	18-19	4-66	
1167	Griddle	19-20	4-67	
1172	Ice Machine	18-19	4-67	
1161	Ice Tea Brewer	18-19	4-68	
1165	Microwave/Convection Oven	19-20	4-68	
1163	Refrigerated Merchandise Case	19-20	4-69	
1170	Refrigerator	18-19	4-69	
1162	Soda Fountain Machine	18-19	4-69	
1173	Undercounter Refrigerator	18-19	4-69	

Misc. Recreation Components	
1177	Locker Room Refurbishment - Pool	24-25	4-71	

Asset ID Description	Replacement	Page

Misc. Recreation Components Continued...	
1178	Miniture Golf Carpet	28-29	4-71	
1180	Miniture Golf Fountain Pump	24-25	4-72	
1175	Playground Equip. Allowance - Pocket Park	22-23	4-72	
1179	Playground Equipment Allowance - Kid's Club	23-24	4-73	
1176	Tree House Allowance	20-21	4-73	

Swimming Pools	
1013	Concret Paver Reset Allowance (20%)	34-35	4-75	
1019	Diving Boards	24-25	4-75	
1008	Diving Stand - High Dive	29-30	4-76	
1009	Diving Stand - Low Dive	29-30	4-76	
1010	Handicap Lift - Adult Pool	24-25	4-77	
1006	Lane Dividers	24-25	4-77	
1005	Pool Pump & Equip. Allowance (Annual)	18-19	4-78	
1012	Pool Refurfacing/Tile - Adult Pool	28-29	4-78	
1001	Pool Resurfacing - Family Pool	28-29	4-79	
1015	Pool Resurfacing/Tile - Baby Pool	25-26	4-79	
1007	Pool Resurfacing/Tile - Competition Pool	28-29	4-79	
1016	Pool Slide - Wading Pool	23-24	4-80	
1002	Pool Slide Refurbishment Allowance	24-25	4-81	
1011	Shade Structure Frame - Adult Pool	24-25	4-81	
1017	Shade Structure Frame - Baby Pool	24-25	4-82	
1004	Shade Structure Frame - Competition Pool	24-25	4-83	
1003	Slide Tower Steel Refurbishment Allowance	19-20	4-83	
1020	Solar Pool Cover - Adult Pool	31-32	4-84	
1018	Starting Platforms	19-20	4-85	

Tennis Components	
1024	Shade Structure Frame - Tennis Courts	24-25	4-86	
1022	Tennis Court Refurbishment (New Courts)	42-43	4-86	
1021	Tennis Court Refurbishment (Original)	29-30	4-87	
1023	Tennis Court Resurfacing (Asphalt)	42-43	4-87	

Total Funded Assets	
154	
Total Unfunded Assets	  0	
Total Assets	154	

Asphalt Resurfacing - 2024		8,511 Square Yards	@ $15.80	
Asset ID	1031	Asset Cost	$134,473.80	

	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$160,568.75	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Brick Walk Clean/Reset Allowance (20%) - 2029

	7,300 Square Feet	@ $4.00	
Asset ID	1035	Asset Cost	$5,840.00	
	Misc. Site Components	Percent Replacement	20%	
	Misc. Site Compoents	Future Cost	$8,083.93	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

20% quanity allowance

Bridge & Signage Refurbish Allowance - 2024

	1 Lump Sum	@ $8,000.00	
Asset ID	1028	Asset Cost	$8,000.00	
Misc. Site Components	Percent Replacement	100%	
Misc. Site Compoents	Future Cost	$9,552.42	
Placed in Service	June 2005		
Useful Life	20		
Replacement Year	24-25		
Remaining Life	6		

Includes pressure washing, sanding cleaning and painting structure.

Community Monuments Refurbish Allowance - 2024

		8 Each	@ $2,000.00	
Asset ID	1025	Asset Cost	$16,000.00	
	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$19,104.84	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Community Monuments Refurbish Allowance continued...

Concrete Curbing (20% at Paving) - 2024

	849 Linear Feet	@ $16.00	
Asset ID	1037	Asset Cost	$13,584.00	
	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$16,220.01	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Concrete Sidewalk Allowance (20%) - 2024

Asset ID	1036
Misc. Site Components Misc. Site Compoents
Placed in Service	June 2005
Useful Life	20
Replacement Year	24-25
Remaining Life	6

32 Square Yards	@ $65.00
Asset Cost	$2,080.00
Percent Replacement	100%
Future Cost	$2,483.63

Dumpster Enclosure Gates - 2024		5 Each	@ $800.00	
Asset ID	1032	Asset Cost	$4,000.00	

	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$4,776.21	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Entry Fountain Refurbishment - 2024

	1 Lump Sum	@ $10,000.00	
Asset ID	1047	Asset Cost	$10,000.00	
	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$11,940.52	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Flag Pole - Residents Club continued...

Flag Poles - Stage - 2034		25 Linear Feet	@ $100.00	
Asset ID	1045	Asset Cost	$2,500.00	

	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$4,011.77	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Fountain Pumps at Bridge Annual Allowance - 2018

	1 Lump Sum	@ $5,000.00	
Asset ID	1038	Asset Cost	$5,000.00	
	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$5,000.00	
Placed in Service	June 2010			
Useful Life	10			
Adjustment	-1			
Replacement Year	18-19			

Fountain Pumps at Bridge Annual Allowance continued...

Trellis - Amenity Walkway - 2024		480 Square Feet	@ $20.00	
Asset ID	1034	Asset Cost	$9,600.00	

	Residents Club	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$11,462.90	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Trellis - Lake Front - 2024		414 Square Feet	@ $20.00	
Asset ID	1043	Asset Cost	$8,280.00	

	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$9,886.75	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Trellis - Lake Front continued...

Vinyl Ranch Fence - 2024		260 Linear Feet	@ $20.00	
Asset ID	1030	Asset Cost	$5,200.00	

	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$6,209.07	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Wayfinding Signage Allowance - 2024

		1 Lump Sum	@ $3,000.00	
Asset ID	1026	Asset Cost	$3,000.00	
	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$3,582.16	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Wood Bulkhead - Amenity - 2034		360 Linear Feet	@ $120.00	
Asset ID	1041	Asset Cost	$43,200.00	

	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$69,323.32	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Wood Bulkhead - Island - 2034		190 Linear Feet	@ $130.00	
Asset ID	1029	Asset Cost	$24,700.00	

	Misc. Site Components	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$39,636.25	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Wood Decking - Canoe Launch - 2024

Asset ID	1040
Lake House Misc. Site Compoents
Placed in Service	June 2005
Useful Life	15
Adjustment	5
Replacement Year	24-25
Remaining Life	6

485 Square Feet	@ $12.00
Asset Cost	$5,820.00
Percent Replacement	100%
Future Cost	$6,949.38

Wood Decking - Lake Front Pier - 2024

Asset ID	1042
Misc. Site Components Misc. Site Compoents
Placed in Service	June 2005
Useful Life	15
Adjustment	5
Replacement Year	24-25
Remaining Life	6

960 Square Feet	@ $12.00
Asset Cost	$11,520.00
Percent Replacement	100%
Future Cost	$13,755.48

Wood Trellis - Playground - 2024		180 Square Feet	@ $14.00	
Asset ID	1027	Asset Cost	$2,520.00	

	Playground	Percent Replacement	100%	
	Misc. Site Compoents	Future Cost	$3,009.01	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Misc. Site Compoents - Total Current Cost	$318,318

Fencing - Tennis Court Low - 2028		180 Linear Feet	@ $18.00	
Asset ID	1181	Asset Cost	$3,240.00	

	Tennis Courts	Percent Replacement	100%	
	Fencing & Rails	Future Cost	$4,354.29	
Placed in Service	June 2005			
Useful Life	24			
Replacement Year	28-29			
Remaining Life	10			

Fencing - Tennis Court Low(New) - 2041

	160 Linear Feet	@ $18.00	
Asset ID	1188	Asset Cost	$2,880.00	
	Tennis Courts	Percent Replacement	100%	
	Fencing & Rails	Future Cost	$5,683.93	
Placed in Service	June 2018			
Useful Life	24			
Replacement Year	41-42			
Remaining Life	23			

Fencing - Tennis Courts High(New) - 2041

		960 Linear Feet	@ $26.00	
Asset ID	1187	Asset Cost	$24,960.00	
	Tennis Courts	Percent Replacement	100%	
	Fencing & Rails	Future Cost	$49,260.72	
Placed in Service	June 2018			
Useful Life	24			
Replacement Year	41-42			
Remaining Life	23			

Perimeter Fence - Adult Pool - 2034

	120 Linear Feet	@ $24.00	
Asset ID	1185	Asset Cost	$2,880.00	
	Swiming Pools	Percent Replacement	100%	
	Fencing & Rails	Future Cost	$4,621.55	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Perimeter Fence - Wading Pool - 2034

		75 Linear Feet	@ $26.00	
Asset ID	1186	Asset Cost	$1,950.00	
	Swiming Pools	Percent Replacement	100%	
	Fencing & Rails	Future Cost	$3,129.18	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Perimeter Fencing - Pools - 2034		724 Linear Feet	@ $28.00	
Asset ID	1184	Asset Cost	$20,272.00	

	Swiming Pools	Percent Replacement	100%	
	Fencing & Rails	Future Cost	$32,530.61	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Railings - Fitness Balconies continued...

Railings - Fitness Center Exterior - 2032

		110 Linear Feet	@ $35.00	
Asset ID	1191	Asset Cost	$3,850.00	
	Fitness Center	Percent Replacement	100%	
	Fencing & Rails	Future Cost	$5,823.47	
Placed in Service	June 2005			
Useful Life	28			
Replacement Year	32-33			
Remaining Life	14			

Fencing & Rails - Total Current Cost	$116,400

Folding Partition - Kids Room - 2034

Asset ID	1097
Kid's Club Misc. Building Components
Placed in Service	June 2005	
Useful Life	30	
Replacement Year	34-35	
Remaining Life	16	

Asset ID	1102
Fitness Center Misc. Building Components
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Asset ID	1099
Pool House Misc. Building Components

26 Linear Feet	@ $270.00
Asset Cost	$7,020.00
Percent Replacement	100%
Future Cost	$11,265.04

Locker Room Refurbishment - Fitness Center - 2024

1 Lump Sum	@ $43,000.00 Asset Cost		$43,000.00
Percent Replacement	100%
Future Cost	$51,344.25

Locker Room Refurbishment - Pool House - 2024

1 Lump Sum	@ $48,000.00 Asset Cost		$48,000.00
Percent Replacement	100%
Future Cost	$57,314.51

Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Locker Room Refurbishment - Pool House continued...

Reception Desk Refurbishment - 2027

Asset ID	1092
Residents Club Misc. Building Components

1 Lump Sum	@ $1,000.00 Asset Cost		$1,000.00
Percent Replacement	100%
Future Cost	$1,304.77

Placed in Service	June 2016	
Useful Life	12	
Replacement Year	27-28	
Remaining Life	9	

Restroom Refurbishment - Fitness Center - 2024

Asset ID	1103
Fitness Center Misc. Building Components
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Asset ID	1093
Residents Club Misc. Building Components

1 Lump Sum	@ $3,000.00 Asset Cost		$3,000.00
Percent Replacement	100%

Future Cost	$3,582.16

Restroom Renovation - Residents Club - 2024

1 Lump Sum	@ $3,000.00 Asset Cost		$3,000.00
Percent Replacement	100%
Future Cost	$3,582.16

Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Water Tank Structure Refurbish Allowance - 2024

Asset ID	1098
Residents Club Misc. Building Components
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Asset ID	1108
Fitness Center Misc. Building Components
Placed in Service	June 2005	
Useful Life	30	
Replacement Year	34-35	
Remaining Life	16	

Asset ID	1104
Residents Club Misc. Building Components

1 Lump Sum	@ $2,500.00 Asset Cost		$2,500.00
Percent Replacement	100%

Future Cost	$2,985.13

Wood Bulkhead - Tennis Courts - 2034

165 Linear Feet	@ $25.00
Asset Cost	$4,125.00
Percent Replacement	100%
Future Cost	$6,619.41

Wood Decking - General Store - 2024

200 Square Feet	@ $9.00
Asset Cost	$1,800.00
Percent Replacement	100%
Future Cost	$2,149.29

Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Wood Decking - General Store continued...

Misc. Building Components - Total Current Cost	$113,445

Asphalt Shingle Roof - Fitness Center - 2024

	165 Squares	@ $400.00	
Asset ID	1057	Asset Cost	$66,000.00	
	Fitness Center	Percent Replacement	100%	
	Roofing	Future Cost	$78,807.45	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Asphalt Shingle Roof - Kid's Club - 2029

	38 Squares	@ $460.00	
Asset ID	1052	Asset Cost	$17,480.00	
	Kid's Club	Percent Replacement	100%	
	Roofing	Future Cost	$24,196.41	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Asphalt Shingle Roof - Pool House - 2039

	24 Squares	@ $475.00	
Asset ID	1049	Asset Cost	$11,400.00	
	Pool House	Percent Replacement	100%	
	Roofing	Future Cost	$21,207.36	
Placed in Service	June 2005			
Useful Life	35			
Replacement Year	39-40			
Remaining Life	21			

Asphalt Shingle Roof - Pool House continued...

Asphalt Shingle Roof - Residents Club - 2039

		91 Square Feet	@ $475.00	
Asset ID	1051	Asset Cost	$43,225.00	
	Residents Club	Percent Replacement	100%	
	Roofing	Future Cost	$80,411.23	
Placed in Service	June 2005			
Useful Life	35			
Replacement Year	39-40			
Remaining Life	21			

Concrete Deck Waterproofing - Fitness Balcony - 2024

		1,800 Square Feet	@ $3.00	
Asset ID	1058	Asset Cost	$5,400.00	
	Fitness Center	Percent Replacement	100%	
	Roofing	Future Cost	$6,447.88	
Placed in Service	June 2013			
Useful Life	12			
Replacement Year	24-25			
Remaining Life	6			

Metal Roof - Fitness Center - 2034

	1,296 Square Feet	@ $14.00	
Asset ID	1060	Asset Cost	$18,144.00	
	Fitness Center	Percent Replacement	100%	
	Roofing	Future Cost	$29,115.79	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Metal Roof - Kid's Club Gazebo - 2032

	70 Square Feet	@ $25.00	
Asset ID	1053	Asset Cost	$1,750.00	
	Kid's Club	Percent Replacement	100%	
	Roofing	Future Cost	$2,647.03	
Placed in Service	June 2005			
Useful Life	28			
Replacement Year	32-33			
Remaining Life	14			

Metal Roof - Kid's Club Gazebo continued...

Metal Roof - Lake House - 2034		1,700 Square Feet	@ $10.00	
Asset ID	1054	Asset Cost	$17,000.00	

	Lake House	Percent Replacement	100%	
	Roofing	Future Cost	$27,280.01	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Metal Roof - Residents Club - 2034

		2,650 Square Feet	@ $10.00	
Asset ID	1050	Asset Cost	$26,500.00	
	Residents Club	Percent Replacement	100%	
	Roofing	Future Cost	$42,524.72	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Metal Roofing - Lawn Pavilion - 2034

	700 Square Feet	@ $10.00	
Asset ID	1048	Asset Cost	$7,000.00	
	Lawn Pavilion	Percent Replacement	100%	
	Roofing	Future Cost	$11,232.94	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Metal Roofing - Pool House - 2034

		300 Square Feet	@ $10.00	
Asset ID	1055	Asset Cost	$3,000.00	
	Pool House	Percent Replacement	100%	
	Roofing	Future Cost	$4,814.12	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Metal Roofing - Tiki Bar - 2034		1,200 Square Feet	@ $10.00	
Asset ID	1056	Asset Cost	$12,000.00	
	Tiki Bar	Percent Replacement	100%	
	Roofing	Future Cost	$19,256.48	

Placed in Service	June 2005	
Useful Life	30	
Replacement Year	34-35	
Remaining Life	16	

Painting - Tiki Bar - 2020

900 Square Feet

@ $1.85

Asset ID	1116
Tiki Bar Exterior Painting
Placed in Service	June 2012
Useful Life	8
Adjustment	1
Replacement Year	20-21
Remaining Life	2

Asset Cost	$1,665.00
Percent Replacement	100%
Future Cost	$1,766.40

Painting - Fitness Center - 2020		1 Lump Sum	@ $16,000.00	
Asset ID	1117	Asset Cost	$16,000.00	

	Fitness Center	Percent Replacement	100%	
	Exterior Painting	Future Cost	$16,974.40	
Placed in Service	June 2005			
Useful Life	8			
Adjustment	8			
Replacement Year	20-21			
Remaining Life	2			

Painting - Kid's Club Exterior - 2020

		1 Lump Sum	@ $3,800.00	
Asset ID	1114	Asset Cost	$3,800.00	
	Kid's Club	Percent Replacement	100%	
	Exterior Painting	Future Cost	$4,031.42	
Placed in Service	June 2010			
Useful Life	8			
Adjustment	3			
Replacement Year	20-21			
Remaining Life	2			

Painting - Lake House - 2021

1 Lump Sum

@ $3,000.00

Asset ID	1115
Lake House Exterior Painting
Placed in Service	June 2014
Useful Life	8
Replacement Year	21-22
Remaining Life	3

Asset Cost	$3,000.00
Percent Replacement	100%
Future Cost	$3,278.18

Painting - Pavilion - 2019

1 Lump Sum

@ $1,500.00

Asset ID	1110
Lawn Pavilion Exterior Painting
Placed in Service	June 2005
Useful Life	10
Adjustment	5
Replacement Year	19-20
Remaining Life	1

Asset Cost	$1,500.00
Percent Replacement	100%
Future Cost	$1,545.00

Painting - Pool House Exterior - 2025

		1 Lump Sum	@ $3,800.00	
Asset ID	1112	Asset Cost	$3,800.00	
	Pool House	Percent Replacement	100%	
	Exterior Painting	Future Cost	$4,673.52	
Placed in Service	May 2018			
Useful Life	8			
Replacement Year	25-26			
Remaining Life	7			

Painting - Residents Club Exterior - 2020

		1 Lump Sum	@ $12,000.00	
Asset ID	1113	Asset Cost	$12,000.00	
	Residents Club	Percent Replacement	100%	
	Exterior Painting	Future Cost	$12,730.80	
Placed in Service	June 2005			
Useful Life	8			
Adjustment	8			
Replacement Year	20-21			
Remaining Life	2			

Exterior Painting - Total Current Cost	$41,765

Carpet - Fitness Center Main Floor - 2022

Asset ID	1086
Fitness Center Floor & Wall Treatments
Placed in Service	June 2010	
Useful Life	8	
Adjustment	5	
Replacement Year	22-23	
Remaining Life	4	

Asset ID	1089

116 Square Yards	@ $36.00
Asset Cost	$4,176.00
Percent Replacement	100%
Future Cost	$4,700.12

Carpet - Fitness Room - 2021

398 Square Yards

@ $36.00

Asset Cost	$14,328.00

Fitness Center	Percent Replacement	100%	
Floor & Wall Treatments	Future Cost	$15,656.59	
Placed in Service	June 2010	
Useful Life	10	
Adjustment	2	
Replacement Year	21-22	
Remaining Life	3	

Floor Tile - Main Lobby & Corridor - 2024

Asset ID	1084
Fitness Center Floor & Wall Treatments
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Asset ID	1082
Kitchen Floor & Wall Treatments

625 Square Feet	@ $12.00
Asset Cost	$7,500.00
Percent Replacement	100%
Future Cost	$8,955.39

Quarry Tile - Kitchen - 2034

520 Square Feet

@ $14.00

Asset Cost	$7,280.00
Percent Replacement	100%
Future Cost	$11,682.26

Placed in Service	June 2005	
Useful Life	30	
Replacement Year	34-35	
Remaining Life	16	

Resilient Vinyl Plank Floor - Residents Club - 2029

Asset ID	1081
Residents Club Floor & Wall Treatments
Placed in Service	June 2005	
Useful Life	25	
Replacement Year	29-30	
Remaining Life	11	

Asset ID	1090
Fitness Center Floor & Wall Treatments

2,500 Square Feet	@ $7.80
Asset Cost	$19,500.00
Percent Replacement	100%

Future Cost	$26,992.56

Rubber Floor - Weight Area - 2023

24 Square Yards	@ $55.00
Asset Cost	$1,320.00
Percent Replacement	100%
Future Cost	$1,530.24

Placed in Service	June 2005	
Useful Life	15	
Adjustment	4	
Replacement Year	23-24	
Remaining Life	5	

Rubber Floor - Weight Area continued...

Stair Rubber Treads - 2024

22 Each

@ $85.23

Asset ID	1088
Fitness Center Floor & Wall Treatments
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Vinyl Floor - Basketball Court - 2029

Asset ID	1087
Fitness Center Floor & Wall Treatments

Asset Cost	$1,875.10
Percent Replacement	100%
Future Cost	$2,238.97

801 Square Yards	@ $60.10
Asset Cost	$48,139.30
Percent Replacement	100%
Future Cost	$66,636.05

Placed in Service	June 2005	
Useful Life	20	
Adjustment	5	
Replacement Year	29-30	

Vinyl Floor - Basketball Court continued...

Vinyl Plank - Kids's Club - 2047

1,000 Square Feet

@ $2.80

Asset ID	1083	Asset Cost	$2,800.00
Kid's Club	Percent Replacement	100%	
Floor & Wall Treatments	Future Cost	$6,598.38	
Placed in Service	June 2018	
Useful Life	30	
Replacement Year	47-48	
Remaining Life	29	

Wall Tile - Snack Bar - 2024

300 Square Feet

@ $11.00

Asset ID	1080
Snack Bar Floor & Wall Treatments

Asset Cost	$3,300.00
Percent Replacement	100%
Future Cost	$3,940.37

Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Wall Tile - Snack Bar continued...

Floor & Wall Treatments - Total Current Cost	$112,388

Bar Top - Tiki Bar - 2022
Asset ID	1153
Tiki Bar Cabinets & Tops
Placed in Service	June 2005
Useful Life	18
Replacement Year	22-23
Remaining Life	4

30 Linear Feet	@ $60.00
Asset Cost	$1,800.00
Percent Replacement	100%
Future Cost	$2,025.92

Cabinet & Top - Serving Line - 2024

	13 Linear Feet	@ $250.00	
Asset ID	1149	Asset Cost	$3,250.00	
	Residents Club	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$3,880.67	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Cabinets & Tops - General Store - 2034

Asset ID	1147
Residents Club Cabinets & Tops
Placed in Service	June 2005
Useful Life	30
Replacement Year	34-35
Remaining Life	16

35 Linear Feet	@ $250.00
Asset Cost	$8,750.00
Percent Replacement	100%
Future Cost	$14,041.18

Cabinets & Tops - Kid's Club Office - 2024

		22 Linear Feet	@ $200.00	
Asset ID	1151	Asset Cost	$4,400.00	
	Kid's Club	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$5,253.83	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Cabinets & Tops - Kids Room - 2024

	12 Linear Feet	@ $160.00	
Asset ID	1145	Asset Cost	$1,920.00	
	Kid's Club	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$2,292.58	
Placed in Service	June 2005			
Useful Life	15			
Adjustment	5			
Replacement Year	24-25			
Remaining Life	6			

Cabinets & Tops - Office - 2028		15 Linear Feet	@ $160.00	
Asset ID	1143	Asset Cost	$2,400.00	

	Residents Club	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$3,225.40	
Placed in Service	June 2005			
Useful Life	20			
Adjustment	4			
Replacement Year	28-29			
Remaining Life	10			

Cabinets & Tops - Snack Bar - 2026

	35 Linear Feet	@ $200.00	
Asset ID	1150	Asset Cost	$7,000.00	
	Snack Bar	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$8,867.39	
Placed in Service	June 2005			
Useful Life	22			
Replacement Year	26-27			
Remaining Life	8			

Coffee Bar Cabinet & Top - Coffee Shop - 2029

		10 Linear Feet	@ $200.00	
Asset ID	1148	Asset Cost	$2,000.00	
	Residents Club	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$2,768.47	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Counter Tops & Sinks - Pool House - 2024

	16 Linear Feet	@ $160.00	
Asset ID	1146	Asset Cost	$2,560.00	
	Pool House	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$3,056.77	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Reception Deck Top - 2027		28 Linear Feet	@ $130.00	
Asset ID	1156	Asset Cost	$3,640.00	

	Fitness Center	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$4,749.37	
Placed in Service	June 2005			
Useful Life	20			
Adjustment	3			
Replacement Year	27-28			
Remaining Life	9			

Transaction Top - Kid's Club Office - 2024

	12 Linear Feet	@ $130.00	
Asset ID	1152	Asset Cost	$1,560.00	
	Kid's Club	Percent Replacement	100%	
	Cabinets & Tops	Future Cost	$1,862.72	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

HVAC Equipment - Kid's Club - 2028

4 Tons

@ $1,600.00

HVAC Replacement - Residents Club - 2019

Asset ID	1118
Residents Club Mechanical Electrical Plumbing
Placed in Service	June 2005
Useful Life	12
Replacement Year	Deferred 19-20
Remaining Life	1

15 Tons	@ $1,600.00 Asset Cost		$24,000.00
Percent Replacement	100%
Future Cost	$24,720.00

Asset ID	1120	Asset Cost	$6,400.00	
	Kid's Club	Percent Replacement	100%	
Mechanical Electrical Plumbing	Future Cost	$8,601.06 Placed in Service	June 2017	
Useful Life	12	
Replacement Year	28-29	
Remaining Life	10	

HVAC Unit 3 - 2018
Asset ID	1127
Fitness Center Mechanical Electrical Plumbing
Placed in Service	June 2005	
Useful Life	12	
Replacement Year	18-19	
Remaining Life	0	

HVAC Unit 4 - 2018
Asset ID	1128
Fitness Center Mechanical Electrical Plumbing

8 Tons	@ $1,350.00
Asset Cost	$10,800.00
Percent Replacement	100%
Future Cost	$10,800.00

8 Tons	@ $1,350.00
Asset Cost	$10,800.00
Percent Replacement	100%
Future Cost	$10,800.00

Placed in Service	June 2005	
Useful Life	12	
Replacement Year	18-19	
Remaining Life	0	

HVAC Unit 5 - 2019

20 Tons

@ $1,350.00

Mechanical Electrical Plumbing - Total Current Cost	$96,600

Billard Table Allowance - 2029

1 Each

@ $3,000.00

Asset ID	1063	Asset Cost	$3,000.00
Residents Club	Percent Replacement	100%	
Furniture Fixtures & Equipment	Future Cost	$4,152.70	
Placed in Service	June 2005	
Useful Life	25	
Replacement Year	29-30	
Remaining Life	11	

Fitness Equipment Allowance (Annual) - 2018

	1 Lump Sum	@ $5,000.00	
Asset ID	1070	Asset Cost	$5,000.00	
Fitness Center	Percent Replacement	100%	
Furniture Fixtures & Equipment	Future Cost	$5,000.00	
Placed in Service	June 2017	
Useful Life	1	
Replacement Year	18-19	
Remaining Life	0	

Furniture Allowance - Fitness Center - 2024

Asset ID	1067
Fitness Center Furniture Fixtures & Equipment
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Asset ID	1064
Residents Club Furniture Fixtures & Equipment
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Asset ID	1061

1 Lump Sum	@ $1,000.00 Asset Cost		$1,000.00
Percent Replacement	100%
Future Cost	$1,194.05

Furniture Allowance - Residents Club - 2024

1 Lump Sum	@ $5,000.00 Asset Cost		$5,000.00
Percent Replacement	100%
Future Cost	$5,970.26

Office Furniture Allowance - 2024

1 Lump Sum

@ $1,500.00

Asset Cost	$1,500.00

Residents Club	Percent Replacement	100%	
Furniture Fixtures & Equipment	Future Cost	$1,791.08	
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Pool/Patio Furniture Allowance (Annual) - 2019

Asset ID	1065
Swiming Pools Furniture Fixtures & Equipment

1 Lump Sum	@ $5,000.00 Asset Cost		$5,000.00
Percent Replacement	100%
Future Cost	$5,150.00

Placed in Service	June 2018	
Useful Life	1	
Adjustment	1	
Replacement Year	19-20	
Remaining Life	1	

ServAce Court Maintenance Cart - 2028

1 Each

@ $8,000.00

Asset ID	1071	Asset Cost	$8,000.00	
	Tennis Courts	Percent Replacement	100%	
Furniture Fix Placed in Service	tures & Equipment	Future Cost	$10,751.33 June 2005	
Useful Life	20	
Adjustment	4	
Replacement Year	28-29	
Remaining Life	10	

ServAce Court Maintenance Cart continued...

Furniture Fixtures & Equipment - Total Current Cost	$28,500

Asset ID	1138	Asset Cost	$2,400.00	
	Miniture Golf	Percent Replacement	100%	
	Exterior Lighting	Future Cost	$3,322.16	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Light Bollards - Miniture Golf - 2029

6 Each

@ $400.00

Light Poles - Decorative Swimming Pool - 2029

	11 Each	@ $1,900.00	
Asset ID	1133	Asset Cost	$20,900.00	
	Swiming Pools	Percent Replacement	100%	
	Exterior Lighting	Future Cost	$28,930.49	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Light Poles - Parking Lot One Head - 2029

		7 Each	@ $3,000.00	
Asset ID	1134	Asset Cost	$21,000.00	
	Misc. Site Components	Percent Replacement	100%	
	Exterior Lighting	Future Cost	$29,068.91	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Light Poles - Parking Lot Two Head - 2029

	4 Each	@ $3,200.00	
Asset ID	1132	Asset Cost	$12,800.00	
	Misc. Site Components	Percent Replacement	100%	
	Exterior Lighting	Future Cost	$17,718.19	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Community Advisors

Light Poles - Swimming Pool continued...

Light Poles - Tennis Courts One Head - 2029

		20 Each	@ $2,100.00	
Asset ID	1136	Asset Cost	$42,000.00	
	Tennis Courts	Percent Replacement	100%	
	Exterior Lighting	Future Cost	$58,137.82	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Light Poles - Tennis Courts One Head (New) - 2042

		16 Each	@ $2,100.00	
Asset ID	1139	Asset Cost	$33,600.00	
	Tennis Courts	Percent Replacement	100%	
	Exterior Lighting	Future Cost	$68,301.88	
Placed in Service	June 2018			
Useful Life	25			
Replacement Year	42-43			
Remaining Life	24			

Light Poles - Tennis Courts Two Head - 2029

	12 Each	@ $2,400.00	
Asset ID	1141	Asset Cost	$28,800.00	
	Tennis Courts	Percent Replacement	100%	
	Exterior Lighting	Future Cost	$39,865.94	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Light Poles - Tennis Courts Two Head (New) - 2042

		8 Each	@ $2,400.00	
Asset ID	1140	Asset Cost	$19,200.00	
	Tennis Courts	Percent Replacement	100%	
	Exterior Lighting	Future Cost	$39,029.65	
Placed in Service	June 2018			
Useful Life	25			
Replacement Year	42-43			
Remaining Life	24			

Exterior Lighting - Total Current Cost	$243,400

Air Curtain - 2022		1 Each	@ $1,000.00	
Asset ID	1174	Asset Cost	$1,000.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$1,125.51	
Placed in Service	June 2005			
Useful Life	18			
Replacement Year	22-23			
Remaining Life	4			

Back Bar - 2019		1 Each	@ $6,000.00	
Asset ID	1159	Asset Cost	$6,000.00	
	Snack Bar	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$6,180.00	
Placed in Service	June 2005			
Useful Life	15			
Replacement Year	19-20			
Remaining Life	1			

Cabinets - Kitchen Storage - 2024

2 Each

@ $1,500.00

Charbroiler - 2019		1 Each	@ $3,100.00	
Asset ID	1166	Asset Cost	$3,100.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$3,193.00	
Placed in Service	June 2005			
Useful Life	15			
Replacement Year	19-20			
Remaining Life	1			

Deep Fryer - 2019		2 Each	@ $1,000.00	
Asset ID	1168	Asset Cost	$2,000.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$2,060.00	
Placed in Service	June 2005			
Useful Life	15			
Replacement Year	19-20			
Remaining Life	1			

Freezer - 2018		1 Each	@ $1,800.00	
Asset ID	1169	Asset Cost	$1,800.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$1,800.00	
Placed in Service	June 2005			
Useful Life	12			
Replacement Year	18-19			
Remaining Life	0			

Freezer -3 Door - 2018

1 Each

@ $5,000.00

Asset ID	1171	Asset Cost	$5,000.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$5,000.00	
Placed in Service	June 2005			
Useful Life	12			
Replacement Year	18-19			
Remaining Life	0			

Frozen Beverage Machine - 2018

1 Each

@ $7,400.00

Griddle - 2019		1 Each	@ $1,000.00	
Asset ID	1167	Asset Cost	$1,000.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$1,030.00	
Placed in Service	June 2005			
Useful Life	15			
Replacement Year	19-20			
Remaining Life	1			

Ice Machine - 2018

1 Each

@ $8,000.00

Asset ID	1172	Asset Cost	$8,000.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$8,000.00	
Placed in Service	June 2005			
Useful Life	10			
Replacement Year	18-19			
Remaining Life	0			

Asset ID	1161	Asset Cost	$800.00	
	Snack Bar	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$800.00	
Placed in Service	June 2005			
Useful Life	8			
Adjustment	5			
Replacement Year	18-19			
Remaining Life	0			

Ice Tea Brewer - 2018

1 Each

@ $800.00

Microwave/Convection Oven - 2019

1 Each	@ $11,000.00

Asset ID	1165	Asset Cost	$11,000.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$11,330.00	
Placed in Service	June 2005			
Useful Life	15			
Replacement Year	19-20			
Remaining Life	1			

Asset ID	1163	Asset Cost	$3,200.00	
	Snack Bar	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$3,296.00	
Placed in Service	June 2005			
Useful Life	15			
Replacement Year	19-20			
Remaining Life	1			

Refrigerated Merchandise Case - 2019

1 Each

@ $3,200.00

Refrigerator - 2018		1 Each	@ $2,200.00	
Asset ID	1170	Asset Cost	$2,200.00	
	Kitchen	Percent Replacement	100%	
	Kitchen Equipment	Future Cost	$2,200.00	
Placed in Service	June 2005			
Useful Life	12			
Replacement Year	18-19			
Remaining Life	0			

Soda Fountain Machine - 2018

1 Each

@ $1,200.00

Kitchen Equipment - Total Current Cost	$60,350

Locker Room Refurbishment - Pool - 2024

Asset ID	1177
Swiming Pools Misc. Recreation Components
Placed in Service	June 2005	
Useful Life	20	
Replacement Year	24-25	
Remaining Life	6	

Asset ID	1178

1 Lump Sum	@ $27,600.00 Asset Cost		$27,600.00
Percent Replacement	100%

Future Cost	$32,955.84

Miniture Golf Carpet - 2028

1,100 Square Feet

@ $6.00

Asset Cost	$6,600.00

Miniture Golf	Percent Replacement	100%	
Misc. Recreation Components	Future Cost	$8,869.85	
Placed in Service	June 2017	
Useful Life	12	
Replacement Year	28-29	
Remaining Life	10	

Miniture Golf Fountain Pump - 2024

3 HP

@ $420.00

Playground Equip. Allowance - Pocket Park - 2022

Asset ID	1175
Playground Misc. Recreation Components

1 Lump Sum	@ $15,000.00 Asset Cost		$15,000.00
Percent Replacement	100%
Future Cost	$16,882.63

Placed in Service	June 2005	
Useful Life	15	
Adjustment	3	
Replacement Year	22-23	
Remaining Life	4	

Asset ID	1180	Asset Cost	$1,260.00	
	Miniture Golf	Percent Replacement	100%	
Misc. Recreation Components	Future Cost	$1,504.51 Placed in Service	June 2017	
Useful Life	8	
Replacement Year	24-25	
Remaining Life	6	

Playground Equipment Allowance - Kid's Club - 2023

Asset ID	1179
Kid's Club Misc. Recreation Components
Placed in Service	June 2005	
Useful Life	15	
Adjustment	4	
Replacement Year	23-24	
Remaining Life	5	

Asset ID	1176
Kid's Club Misc. Recreation Components

1 Lump Sum	@ $15,000.00 Asset Cost		$15,000.00
Percent Replacement	100%

Future Cost	$17,389.11

Tree House Allowance - 2020

1 Lump Sum

@ $1,500.00

Asset Cost	$1,500.00
Percent Replacement	100%
Future Cost	$1,591.35

Placed in Service	June 2005	
Useful Life	16	
Replacement Year	20-21	
Remaining Life	2	

Misc. Recreation Components - Total Current Cost	$66,960

Concret Paver Reset Allowance (20%) - 2034

	4,000 Lump Sum	@ $5.60	
Asset ID	1013	Asset Cost	$22,400.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$35,945.42	
Placed in Service	June 2005			
Useful Life	30			
Replacement Year	34-35			
Remaining Life	16			

Diving Boards - 2024

2 Each

@ $4,100.00

Asset ID	1019	Asset Cost	$8,200.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$9,791.23	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Diving Stand - High Dive - 2029		1 Each	@ $16,000.00	
Asset ID	1008	Asset Cost	$16,000.00	

	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$22,147.74	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Diving Stand - Low Dive - 2029		1 Each	@ $9,000.00	
Asset ID	1009	Asset Cost	$9,000.00	

	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$12,458.10	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Handicap Lift - Adult Pool - 2024		1 Each	@ $3,200.00	
Asset ID	1010	Asset Cost	$3,200.00	

	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$3,820.97	
Placed in Service	June 2005			
Useful Life	15			
Adjustment	5			
Replacement Year	24-25			
Remaining Life	6			

Lane Dividers - 2024		5 Each	@ $400.00	
Asset ID	1006	Asset Cost	$2,000.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$2,388.10	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Pool Pump & Equip. Allowance (Annual) - 2018

	1 Lump Sum	@ $3,500.00	
Asset ID	1005	Asset Cost	$3,500.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$3,500.00	
Placed in Service	June 2005			
Useful Life	1			
Replacement Year	18-19			
Remaining Life	0			

Pool Refurfacing/Tile - Adult Pool - 2028

	2,700 Square Feet	@ $13.00	
Asset ID	1012	Asset Cost	$35,100.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$47,171.46	
Placed in Service	June 2017			
Useful Life	12			
Replacement Year	28-29			
Remaining Life	10			

Pool Resurfacing - Family Pool - 2028

Asset ID	1001
Swiming Pools Swimming Pools
Placed in Service	June 2017
Useful Life	12
Replacement Year	28-29
Remaining Life	10

4,360 Square Feet	@ $17.70
Asset Cost	$77,180.72
Percent Replacement		100% Future Cost	$103,724.43

Pool Resurfacing/Tile - Baby Pool - 2025

		260 Square Feet	@ $8.00	
Asset ID	1015	Asset Cost	$2,080.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$2,558.14	
Placed in Service	March 2014			
Useful Life	12			
Replacement Year	25-26			
Remaining Life	7			

Community Advisors

Pool Resurfacing/Tile - Competition Pool continued...

Pool Slide - Wading Pool - 2023		1 Lump Sum	@ $1,800.00	
Asset ID	1016	Asset Cost	$1,800.00	

	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$2,086.69	
Placed in Service	June 2005			
Useful Life	15			
Adjustment	4			
Replacement Year	23-24			
Remaining Life	5			

Pool Slide Refurbishment Allowance - 2024

		1 Lump Sum	@ $20,000.00	
Asset ID	1002	Asset Cost	$20,000.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$23,881.05	
Placed in Service	June 2005			
Useful Life	15			
Adjustment	5			
Replacement Year	24-25			
Remaining Life	6			

Shade Structure Frame - Adult Pool - 2024

	1 Lump Sum	@ $6,000.00	
Asset ID	1011	Asset Cost	$6,000.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$7,164.31	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Shade Structure Frame - Adult Pool continued...

Shade Structure Frame - Baby Pool - 2024

		1 Each	@ $2,400.00	
Asset ID	1017	Asset Cost	$2,400.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$2,865.73	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Shade Structure Frame - Competition Pool - 2024

		4 Each	@ $8,000.00	
Asset ID	1004	Asset Cost	$32,000.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$38,209.67	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Slide Tower Steel Refurbishment Allowance - 2019

	1 Lump Sum	@ $15,000.00	
Asset ID	1003	Asset Cost	$15,000.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$15,450.00	
Placed in Service	June 2005			
Useful Life	15			
Adjustment	-2			
Replacement Year	Deferred 19-20			
Remaining Life	1			

Slide Tower Steel Refurbishment Allowance continued...

Solar Pool Cover - Adult Pool - 2031

		1,600 Square Feet	@ $1.50	
Asset ID	1020	Asset Cost	$2,400.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$3,524.48	
Placed in Service	June 2017			
Useful Life	15			
Replacement Year	31-32			
Remaining Life	13			

Asset ID	1018	Asset Cost	$12,000.00	
	Swiming Pools	Percent Replacement	100%	
	Swimming Pools	Future Cost	$12,360.00	
Placed in Service	June 2005			
Useful Life	15			
Replacement Year	19-20			
Remaining Life	1			

Starting Platforms - 2019

6 Each

@ $2,000.00

Swimming Pools - Total Current Cost	$353,461

Shade Structure Frame - Tennis Courts - 2024

	4 Each	@ $2,500.00	
Asset ID	1024	Asset Cost	$10,000.00	
	Tennis Courts	Percent Replacement	100%	
	Tennis Components	Future Cost	$11,940.52	
Placed in Service	June 2005			
Useful Life	20			
Replacement Year	24-25			
Remaining Life	6			

Tennis Court Refurbishment (New Courts) - 2042

	2 Court	@ $32,000.00	
Asset ID	1022	Asset Cost	$64,000.00	
	Tennis Courts	Percent Replacement	100%	
	Tennis Components	Future Cost	$130,098.82	
Placed in Service	June 2018			
Useful Life	25			
Replacement Year	42-43			
Remaining Life	24			

Tennis Court Refurbishment (Original) - 2029

		8 Court	@ $32,000.00	
Asset ID	1021	Asset Cost	$256,000.00	
	Tennis Courts	Percent Replacement	100%	
	Tennis Components	Future Cost	$354,363.87	
Placed in Service	June 2005			
Useful Life	25			
Replacement Year	29-30			
Remaining Life	11			

Tennis Court Resurfacing (Asphalt) - 2042

	2 Courts	@ $6,000.00	
Asset ID	1023	Asset Cost	$12,000.00	
	Tennis Courts	Percent Replacement	100%	
	Tennis Components	Future Cost	$24,393.53	
Placed in Service	June 2018			
Useful Life	25			
Replacement Year	42-43			
Remaining Life	24			

Tennis Components - Total Current Cost	$342,000

Content of Reserve Study

Methodology

A Reserve Study is a two-part process that includes a physical analysis and a financial analysis which produces a custom made plan for funding future capital replacement. Having a good plan allows you to understand what is currently reserved for, what is not and how the current plan will perform for future years. Ability to adjust contributions early may prevent special assessments or loans to pay for component replacement.
Types of Reserve Studies

Full Reserve Study	Level I	This include a site visit	
Reserve Study Update	Level II	This includes a site visit	
Reserve Study Update	Level III	No site visit, financial review only	

Physical Analysis
During the physical analysis, a site visit is conducted to evaluate major components such as streets, roofs, pools, etc. and build an inventory of components, determine the condition of each and make a projection as to their remaining useful life. No destructive testing is conducted.
Component Selection
Community Associations Institute (CAI) has established standards for reserve studies and selection of components.
Component must be a commonly owned asset
Component must have a limited life
That Limited life must be predictable
Replacement cost must be above a minimum threshold cost
Some components do not meet that test but can be included with the proper analysis and full understanding of the client. In these cases allowance are generally used.
Useful life and remaining useful life sources
Site inspection by experienced inspector
Our database of information
Historical information furnished by the client
Local Consultants and Vendors
National publications such as Marshall & Swift, RS Means and others Replacement cost Established by
Our database & local cost from contractors and suppliers
Historical cost information furnished by the client

National publication such as Marshall & Swift, RS Means and others
Financial Analysis
The financial analysis assesses the Districts reserve balance, current contributions and interest income to determine their current reserve fund status. This provides a clear picture of their current financial capability to pay for future capital needs.
Adequate Funding
Having a lot of cash in reserves is always a good thing but it may not be enough to meet future replacement cost. The only way to know is by completing your reserve study. If using Cash Flow Funding, we set the level of funding for adequate funding. While 100% or Full Funding is best you may only fund to an adequate level and be ok.
70% to 100% Funding is considered Strong
30% to 70%	Funding is considered Adequate
0% to 30%	Funding is considered Weak
Contributions
We recommend following a custom funding plan we develop for you that includes:
Adequate cash balance
Even contributions so all owners pay their fair share over time
Minimum contributions necessary with acceptable increases
Funding Goals
We use several type of funding goals including Full Funding, Threshold Funding, Baseline and Statutory Funding. Here is how the Funding Goals work:
Full Funding - As we mention full is always the best if you can do it! Plans with Full Funding do not usually experience deferred maintenance or special assessments.
Threshold Funding – Balances are kept above a minimum “Threshold” level to adequate fund reserves. The goal here is to work towards full funding over time.
Baseline Funding - Reserves are maintained at a set level above zero. Statutory Funding – Balance set based on local statutes
Funding Methods
The Cash Flow Method develops a reserve-funding plan where contributions to the reserve fund are designed to offset the variable annual expenditures from the reserve fund.
The Component Method develops a reserve-funding plan where the total contribution is based upon the sum of contributions for individual components. When interest and inflation are not included the results are considered the “Straight Line Method”.

Reserve Terms Dictionary

Accumulated Reserve Balance: The anticipated reserve balance on the first day of the fiscal year for which the report has been prepared.
Net Monthly Allocation: The sum of the monthly assessment and interest contribution figures.
Annual Assessment increase: The percentage rate at which the District will increase its assessment to reserves at the end of each year until the year in which the asset is replaced
Investment Yield: The average interest rate anticipated by the District based upon their current investment practices.
Budget year beginning/ending (fiscal): the budgetary year for which the report is prepared. For associations with fiscal years ending December 31, the monthly assessment figures indicated are for the 12-month period beginning 1/1/0X and ending 12/31/0X.
Monthly Assessment: The assessment for reserves required by the District each month.
Interest Contribution: The interest that should be earned on the reserves, net of taxes, based upon their beginning reserve balance and monthly assessments for one year. This figure is averaged for budgeting purposes.
Threshold Funding Model: This analysis calculates the minimum reserve assessments, with the restriction that the reserve balance is not allowed to go below $0 or another predetermined threshold, during the period examined. All funds for planned reserve expenditures will be available on the first day of each fiscal year. The Threshold Funding Model allows the client to choose the level of conservative funding it desires by choosing the threshold dollar amount.
Current Assessment Funding Model: This analysis is based on the current annual assessment, parameters, and reserve fund balance. Because It is calculated using the current annual assessment, it will give an accurate projection of how well the association is funded for the next 30 years of planned reserve expenditures.
Component Funding Model: This funding model’s long-term objective is to provide a plan to a fully funded reserve position over the longest period practical. This is the most conservative funding model.
Fixed Accumulated Reserves: An optional figure which, if used, will override all calculations and set the assessment at this amount.
Percentage of Replacement: In some cases, an asset may not be replaced in its entirety or the cost may be shared with a second party. Examples are budgeting for a percentage of replacement of streets over a period or sharing the expense to replace a common wall.
Placed in Service Date: The month and year that the asset was placed in service. This may be the construction date, the first escrow closure date in a given phase, or the date of the last servicing or replacement.
Future Replacement Cost: The estimated cost to repair or replace the asset at the end of its estimated useful life based upon the current replacement cost and inflation.

Taxes on Yield: The estimated percentage of interest income which will be set aside for taxes.
Replacement Year: The year that the asset is scheduled to be replaced. The appropriate funds will be available by the first day of the fiscal year for which replacement is anticipated.
Estimated Remaining Life: This calculation is completed internally based upon the report's fiscal year date and the date the asset was placed in service.
Adjustment to Useful Life: Once the useful life is determined, it may be adjusted +/- by this separate figure for the current cycle of replacement. This will allow for a current period adjustment without affecting the estimate replacement cycles for future replacements.
Estimated Useful Life: The estimated useful life of an asset based upon industry standards, manufacturer specification, visual inspection, location, usage, association standards and prior history. All these factors are taken into consideration when tailoring the estimated useful life to the asset. For example, the carpeting in a hallway or elevator (a heavy traffic area) will not have the same life as the identical carpeting in a seldom used meeting room or office.
Salvage Value: This term defined estimates the salvage value of the asset at the time of replacement, if applicable.
One Time Replacement: Notation if the asset is to be replaced on a one-time basis. Current Replacement Cost: The estimated replacement cost effects as of the beginning of the fiscal year for which the report is being prepared.

General Assumptions
Our site visit is a limited inspection of the District owned assets that we observe while onsite. We assume that all information about these components has been furnished and upon your review of the report you will notify us of any discrepancy you find in the inventory. We will then make necessary adjustments to the inventory and funding plan.
Your property contains components that have different useful service life and some that have an unpredictable useful life. We provide information about both types and include them in our report either as information or as a component that is funded. Many times, the components with unpredictable useful life are funded with an allowance for both replacement cost and useful life.
Long life components such as storm water drainage systems, utility lines, electrical panels and various other components are not typically included in our analysis. We assume that you will notify us if any of these types of components should be included due to some construction defect or damage.
We may separate your component inventory into four groups:
Reserve Components that are funded
Components funded by the Operational Budget
Individual unit owner funded components
Component not included in our analysis unless noted
Foundations, slabs, wall and roof framing
Replacement of entire structures
Exterior wall surfaces
Water and sewer lines in buildings
Windows and doors

Terms of Service
This document has been provided pursuant to an agreement containing restrictions on its use. No part of this document may be copied or distributed, in any form or by any means, nor disclosed to third parties without the expressed written permission of Community Advisors, LLC.
This reserve analysis study and the parameters under which it has been completed are based upon information provided to us in part by representatives of the Management Company, Community Development District and its contractors, assorted vendors, specialist and independent contractors, the Community Association’s Institute, and various construction pricing and scheduling manuals including, but not limited to: Marshall & Swift Valuation Service, RS Means Building Construction Cost Data and from numerous vendor catalogues, actual quotations or historical costs, and our own experience in the field of property management and reserve study preparation.
If we update your current reserve study completed by others we assume all the District owned components are included and the quantities are accurate.
No liability is assumed as the result of changing market prices or inaccurate estimates or projections of remaining useful life of components. We are not responsible for any hidden defects or determining the condition of hidden or underground components or systems.
Observing environmental conditions, hazardous materials or determine compliance with building codes or ADA regulations is not included in our scope of work.
Our site visit is not a safety inspection and we are not responsible for any hazards that exist.
Community Advisors, LLC will not be required to participate in any legal action conducted on a property for whatever reason and shall also not be required to give testimony in depositions or in court. In all cases the liability of any action taken against Community Advisors, LLC and its Principals, Employees, contractors and Vendors shall be limited to the consulting fee agreed upon to produce this report.
This reserve study reflects the information provided by this client and assembled for their use and not for the purposes of performing an audit, quality or forensic analyses, or background checks of historical records. This information should not be used to estimate construction projects or relied upon for replacement cost until current vendor pricing has been obtained.
We assume all components have been maintained properly unless noted in this report and our remaining useful life projections assume they will be maintained per normal operating standards
Replacement cost does not include any Engineering or Architectural fees unless noted in the study. Beginning fund balances are unaudited and provided by the District Manager.
Unless noted in the report we assume the funding goal of the District is to reserve adequate funds for future capital replacements if they are pooling their reserves and fully funding reserves if they are using the Component Method of funding.
It has been assumed, unless otherwise noted in this report, that all assets have been designed and constructed properly and that each estimated useful life will approximate that of the norm per industry standards and/or manufacturer’s specifications. In some cases, estimates may have been used on assets, which have an

indeterminable but potential liability to the Community Development District. The decision for the inclusion of these as well as all assets considered is left to the client.
Use of this report is acceptance by the Client of the above Information and Conditions.
We recommend regular updates to this study to account for changes in interest and inflation rates and replacement cost.
Community Advisors and the analyst who prepared this study have any relationship that can be considered a conflict of interest. From time to time our clients ask that we manage repair or replacement of components due to our experience in construction management. We do so with the understanding that full disclosure has been obtained and that we are working in the best interest of our client. We do not identify components for replacement to obtain construction management work.

Community Advisors

Community Advisors home office is in Jacksonville, Florida providing property inspection services, capital reserve planning and construction oversight for communities throughout the Southern and Mid-Atlantic States.

Our clients experience quick response, personal service, competitive pricing and receive a custom-made plan for their future capital replacements. We like to sit down and discuss your concerns prior to our site analysis so we can better understand your community or property and make sure we have included everything you expect.

Then we conduct a comprehensive site visit to make sure we know your property and include all your assets in our analysis. With our years of experience with community development and commercial construction projects we understand both horizontal and vertical construction and utilize realistic replacement cost and useful life projections in our analysis.

Once we have completed our site visit we conduct the Financial Analysis where we look at your current reserve fund balance, annual contributions and your goal for maintaining adequate reserves. Then we build a custom made financial plan to make sure you have adequate funding for the future and keep contributions as reasonable and moderate as possible.
Our valued clients include:

High-rise Condominium Association
Homeowner Associations
Churches
Time Share Developments
Active Adult Communities
Private Schools
Business Parks
Resort Communities
Community Development Districts
Municipal Utility Plants
Marinas
Historic Buildings & Museums

Reserve Analyst & Inspectors Credentials
Charles R. Sheppard RS PRA CCI
Charlie Sheppard is the owner and President of Community Advisors which provides capital reserve analysis, consulting services, commercial inspections and project management for community associations, private clubs, churches, schools and other entities.
He has over 30 years of experience in real estate development, property operation, commercial property inspections and construction management. He has participated on the development team for large planned unit developments and mid-rise office building parks. He has also worked for many years as commercial construction manager for a wide range of structures including medical facilities, office buildings, churches, restaurants, clubhouses, infrastructure installation and remodeling and repositioning of properties to match market conditions.
Areas of expertise include mechanical and electrical systems, energy management systems, life safety systems, plumbing systems, building envelope and roof components. Horizontal improvement experience include marine structures, street and site concrete construction, utilities, site work and landscaping improvements.
Inspection projects include: High rise office and residential buildings, restaurants, industrial properties, churches, private schools, private clubs, marinas, medical facilities, warehouse and industrial properties, water treatment facilities and residential properties.
Education
Virginia Polytechnic Institute & State University – BS
License
Certified General Contractor - Florida Certified Home Inspector - Florida
Professional Designations & Memberships Certified Construction Inspector, (CCI) Professional Reserve Analyst, (PRA)
Reserve Specialist, (RS)
Member – Association of Construction Inspectors
Member - Association of Professional Reserve Analyst – APRA Business Partner - Community Associations Institute – CAI