FY 2025
Adopted Budget

FY 2026
Approved Proposed Budget

Revenues

On-Roll Assessments	$ 430,616.46		$	521,668.55	
Off-Roll Assessments	211,135.21		257,592.82	
Developer Contributions	500.00		-	
Carryforward Cash	50,000.00		87,250.00	
Net Revenues	$ 692,251.67		$	866,511.37	

General & Administrative Expenses

Supervisor Fees	$	12,000.00		$	12,000.00		
Public Officials' Liability Insurance	2,995.00		3,114.20		
Trustee Services	4,000.00		4,244.31		
Management	52,800.00		55,500.00		
Field Management	12,500.00		12,500.00		
Engineering	12,500.00		6,000.00		
Disclosure	1,000.00		1,000.00		
District Counsel	20,000.00		20,000.00		
Assessment Administration	5,500.00		5,500.00		
Reamortization Schedules	125.00		125.00		
Audit	5,600.00		5,700.00		
Arbitrage	500.00		500.00		
Tax Preparation	-		63.24		
Travel and Per Diem	-		500.00		
Telephone	700.00		700.00		
Postage & Shipping	500.00		500.00		
Legal Advertising	8,000.00		8,000.00		
Miscellaneous	600.00		1,000.00		
Office Supplies	500.00		500.00		
Web Site Maintenance	3,000.00		3,120.00		
Dues, Licenses, and Fees	175.00		175.00		
Maintenance Staff	20,000.00		-		
Lifestyle & Maintenance Staff	50,000.00		54,294.80	*	
Resident Services	10,000.00		7,498.40	*	
IT Services	-		500.00		
Holiday Decorations	-		25,000.00		
Total General & Administrative Expenses	$ 222,995.00		$	228,034.95		

	FY 2025		FY 2026	
	Adopted	Approved Proposed	
	Budget		Budget	
Field Expenses (Inside the Gate; SF)				
Electric	$	7,500.00	$	7,500.00	
Gas	-		1,400.00	
Water Reclaimed	3,750.00		3,750.00	
Wetland Mitigation	5,000.00		9,000.00	
Equipment Rental	2,500.00		1,125.00	
General Insurance	2,745.00		2,854.00	
Property & Casualty Insurance	-		15,195.75	
Irrigation - Repair and Maintenance	15,000.00		18,720.00	
Lake Maintenance	15,705.00		18,000.00	
Landscaping Maintenance & Material	80,000.00		106,332.03	
Landscape Improvements	15,000.00		15,000.00	
Fertilizer / Pesticides	-		12,960.00	
Contingency	10,000.00		20,000.00	
Gate Maintenance	5,000.00		3,500.00	
Mulch	-		5,000.00	
Storm Cleanup	-		7,500.00	
Storm Landscape Replacement	-		11,250.00	
Capital Expenditures	7,500.00		7,500.00	
Street Sweeping	12,000.00		12,000.00	
Lighting	200.00		750.00	
Streetlights - Leasing	30,240.00		30,240.00	
Bike Share Maintenance	2,500.00		2,500.00	
Security Monitoring	-		30,000.00	
Golf Cart Maintenance	-		1,125.00	
Dog Waste Stations	-		2,808.00	
Mailbox Maintenance	-		200.00	
Total Field Expenses (Inside the Gate;	$ 214,640.00	$	346,209.78	
Only SF)				

	FY 2025			FY 2026	
	Adopted	Approved Proposed	
	Budget			Budget	
Field Expenses (Outside the Gate; MF)					
Electric	$	2,500.00	$	2,500.00	
Water Reclaimed	1,250.00			1,250.00	
Equipment Rental	-			375.00	
General Insurance	915.00			951.34	
Property & Casualty Insurance	-			5,065.25	
Irrigation - Repair and Maintenance	5,000.00			6,240.00	
Lake Maintenance	5,235.00			6,000.00	
Landscaping Maintenance & Material	26,666.67			35,444.01	
Landscape Improvements	5,000.00			5,000.00	
Fertilizer / Pesticides	-			4,320.00	
Storm Cleanup	-			2,500.00	
Storm Landscape Replacement	-			3,750.00	
Capital Expenditures	2,500.00			2,500.00	
Lighting	-			250.00	
Streetlights - Leasing	10,080.00			10,080.00	
Golf Cart Maintenance	-			375.00	
Total Field Expenses (Outside the Gate;	$	59,146.67		$	86,600.59	
SF & MF)					
Vistera - Amenity					
Clubhouse Electric	$	10,000.00	$	10,000.00	
Clubhouse Water	15,000.00			15,000.00	
Amenity - Telephone	8,760.00			8,760.00	
Amenity - Cable TV / Internet / Wi-Fi	13,000.00			13,000.00	
Amenity - Landscape Maintenance	20,000.00			20,000.00	
Amenity - Irrigation Repairs	10,000.00			10,000.00	
Amenity - Pool Maintenance	21,285.00			18,624.00	
Amenity - Pool Equipment	1,000.00			1,000.00	
Amenity - Cleaning	15,000.00			40,000.00	
Amenity - Pest Control	2,500.00			6,000.00	
Amenity - Fitness Equipment Leasing	29,000.00			30,182.04	
Amenity - Fire/Security Monitoring	10,400.00			6,100.00	
Amenity - Office Equipment Leasing	12,000.00			5,000.00	
Amenity - Capital Outlay	25,000.00			7,500.00	
Amenity - Miscellaneous	1,025.00			2,500.00	
Amenity - A/C Maintenance and Equipment	1,500.00			1,500.00	
Amenity - Access Control Maintenance	-			1,500.00	
Amenity - Operations	-			8,000.00	
Amenity - Fireplaces and Barbecue	-			1,000.00	
Total Vistera - Amenity Expenses	$ 195,470.00		$	205,666.04	
Total Expenses	 $ 692,251.67 		 $		866,511.37 	

	FY 2025
Adopted Budget	FY 2026
Approved Proposed Budget	
Other Revenues (Expenses) & Gains (Losses)			
Interest Income	$	-	$	-	
Total Other Revenues (Expenses) & Gain $	 -	$	- Net Income (Loss)	$	-	$	-