Full Reserve Study Rivers Edge II CDD St. Johns, Florida
Prepared for FY 2026 Report Date: July 9, 2025

July 9, 2025

Board of Directors
C/o Governmental Management Services 475 West Town Place, Suite 114
St. Augustine, Florida 32092 Re: Rivers Edge II CDD Dear Directors:
Community Advisors is pleased to provide this Revised Reserve Study report for the above referenced District. We have completed the adjustments you requested and have updated your funding plan. We recommend updating your study every 2-3 years to keep your information current with changing replacement cost, interest and inflation rates.

It has been a pleasure serving you 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

TABLE OF CONTENTS

EXECUTIVE SUMMARY
Funding Model Summary	1-1
Required Funding Model Projection	1-2
Required Funding Plan Chart	1-3
CURRENT FUNDING PLAN
Current Funding Model Projection	2-1
Current Funding Plan Chart	2-2
CASH FLOW
Income & Expense Spreadsheet	3-1
EXPENDITURE DETAIL
Annual Expenditure Detail	4-1
Asset Current Cost by Category	4-10
COMPONENT INVENTORY
Component Inventory	5-1
Component Detail Index	5-5
Component Detail	5-9
DISCLOSURERS & INFORMATION
Special Notice	6-1
Report Navigation	6-2
Methodology & Information	6-3
Terms of Service	6-4
Definitions	6-5

St. Johns, Florida
Funding Model Summary

Report Date Account Number Version
Budget Year Beginning Budget Year Ending

July 9, 2025
2172
2
January 1, 2026
December 31, 2026

Report Parameters

Inflation
Annual Assessment Increase Interest Rate on Reserve Deposit

3.00%
3.00%
3.00%

2026 Beginning Balance

GENERAL INFORMATION
Date of Completion:	January 1, 2018
Date of site visit:	May 15, 2025
Components Included:	65
Current replacement cost:	$2,248,660
Level of Service:	Level I Reserve Study
Funding Method:	The Cash Flow Method
Funding Goal:	Adequate funding with moderate contributions

NOTES
Current funding results in a low year-end balance in FY 2033/2034 of $111,77.
Required contributions provide adequate funding with a larger year one contribution and moderate contributions in subsequent years.
Components with a replacement cost of less than $2,000.00 are considered an operating expense and not included in the funding plan.
South Pier and Arrowwood Pier not included in the funding plan due to uncertain ownership.

Cash Flow Funding Plan Summary of Calculations

They can be included upon District review and approval.

Required Annual Contribution	$179,001.76	
Average Net Annual Interest Earned	  $5,370.05	
Total Annual Allocation to Reserves	$184,371.81	

Required Funding Model Projection

Beginning Balance: $0
Projected
Year	Current Cost	Annual Contribution	Annual Interest	Annual Expenditures	Ending Reserves	
2026	2,248,660	179,002	5,370		184,372	
2027	2,316,120	132,816	9,330	6,180	320,338	
2028	2,385,603	136,801	7,574	204,677	260,035	
2029	2,457,171	140,905	11,373	21,855	390,458	
2030	2,530,887	145,132	12,374	123,131	424,833	
2031	2,606,813	149,486	16,534	23,185	567,667	
2032	2,685,018	153,970	21,649		743,287	
2033	2,765,568	158,589	6,268	692,953	215,191	
2034	2,848,535	163,347	11,356		389,895	
2035	2,933,991	168,248	15,100	54,800	518,442	
2036	3,022,011	173,295	20,752		712,489	
2037	3,112,671	178,494	26,480	8,305	909,158	
2038	3,206,051	183,849	18,809	466,041	645,774	
2039	3,125,504	189,364	24,173	29,371	829,940	
2040	3,219,269	195,045	28,299	81,680	971,605	
2041	3,315,847	200,896	31,520	121,833	1,082,188	
2042	3,415,322	206,923	36,006	88,901	1,236,217	
2043	3,517,782	213,131	28,532	498,291	979,589	
2044	3,623,315	219,525	34,441	51,073	1,182,482	
2045	3,732,015	226,111	40,048	73,647	1,374,994	
2046	3,843,975	232,894	48,237		1,656,125	
2047	3,959,295	239,881	56,545	11,162	1,941,389	
2048	4,078,073	247,077	28,992	1,222,068	995,390	
2049	4,200,416	254,490	32,866	154,334	1,128,412	
2050	4,326,428	262,124	38,423	109,771	1,319,188	
2051	4,456,221	269,988	46,419	41,876	1,593,719	
2052	4,589,908	278,088	56,154		1,927,961	
2053	4,727,605	286,430	26,137	1,343,169	897,359	
2054	4,869,433	295,023	31,969	126,751	1,097,600	
2055	5,015,516	303,874	39,075	98,976	1,341,573	

Chart illustrates year end balances and expenditures with the level of contributions necessary to maintain adequate funding.

Current Funding Model Projection

Beginning Balance: $0
Projected
Year	Current Cost	Annual Contribution	Annual Interest	Annual Expenditures	Ending Reserves	
2026	2,248,660	125,000	3,750		128,750	
2027	2,316,120	128,750	7,540	6,180	258,860	
2028	2,385,603	132,612	5,604	204,677	192,399	
2029	2,457,171	136,591	9,214	21,855	316,349	
2030	2,530,887	140,689	10,017	123,131	343,924	
2031	2,606,813	144,909	13,969	23,185	479,617	
2032	2,685,018	149,257	18,866		647,740	
2033	2,765,568	153,734	3,256	692,953	111,777	
2034	2,848,535	158,346	8,104		278,227	
2035	2,933,991	163,097	11,596	54,800	398,119	
2036	3,022,011	167,990	16,983		583,092	
2037	3,112,671	173,029	22,434	8,305	770,250	
2038	3,206,051	178,220	14,473	466,041	496,902	
2039	3,125,504	183,567	19,533	29,371	670,631	
2040	3,219,269	189,074	23,341	81,680	801,365	
2041	3,315,847	194,746	26,228	121,833	900,507	
2042	3,415,322	200,588	30,366	88,901	1,042,560	
2043	3,517,782	206,606	22,526	498,291	773,402	
2044	3,623,315	212,804	28,054	51,073	963,187	
2045	3,732,015	219,188	33,262	73,647	1,141,990	
2046	3,843,975	225,764	41,033		1,408,786	
2047	3,959,295	232,537	48,905	11,162	1,679,066	
2048	4,078,073	239,513	20,895	1,222,068	717,407	
2049	4,200,416	246,698	24,293	154,334	834,064	
2050	4,326,428	254,099	29,352	109,771	1,007,744	
2051	4,456,221	261,722	36,828	41,876	1,264,418	
2052	4,589,908	269,574	46,020		1,580,012	
2053	4,727,605	277,661	15,435	1,343,169	529,939	
2054	4,869,433	285,991	20,675	126,751	709,854	
2055	5,015,516	294,571	27,163	98,976	932,613	

This chart illustrates how the CDD's current funding plan will perform over time.

	2026	2027	2028	2029	2030	2031	2032	2033	2034	2035	
Beginning Balance		184,372	320,338	260,035	390,458	424,833	567,667	743,287	215,191	389,895	
Annual Assessment	179,002	132,816	136,801	140,905	145,132	149,486	153,970	158,589	163,347	168,248	
Interest Earned	5,370	9,330	7,574	11,373	12,374	16,534	21,649	6,268	11,356	15,100	
Expenditures		6,180	204,677	21,855	123,131	23,185		692,953		54,800	
Ending Balance	184,372	320,338	260,035	390,458	424,833	567,667	743,287	215,191	389,895	518,442	

Description
Site Components											
Repair/Paint Entry Features - Keystone Corners								31,977			
Repair/Paint Entry Features - River Club										15,657	
Site Components Total:								31,977		15,657	
Asphalt Resurfacing											
Asphalt Mill/Overlay - Mistflowe Drive											
Asphalt Mill/Overlay - Parking Lot/Path								227,741			
Asphalt Mill/Overlay - Terra Oaks Path											
Asphalt Resurfacing Total:								227,741			
Fencing/Gates/Access Control											
Access Control Panel								7,133			
Access Control System								22,138			
Aluminum Fence - Pool											
Dumpster Enclosure Gates											
Gate Operators - River Club								25,581			
Privacy Fence - Pool Equipment											
Vehicle Gates - River Club											
Vehicle Gates - Service Yard											
Wood Fence - Mist Flower Place											
Fencing/Gates/Access Control Total:								54,852			
Piers & Docks											
Kayak Launch											
Pier Replacement - Riverwalk North											
Walkway Replace - Amphitheater											
Wood Deck/Rails - Amphitheater											

2026	2027	2028	2029	2030	2031	2032	2033	2034	2035
Description
Piers & Docks continued...		
Wood Deck/Rails - Riverwalk North							
Piers & Docks Total:							
Stormwater System							
Pond Fountains/Controls - Pond 1
Pond Fountains/Controls - Pond 2		
15,298				18,267	
Pond Fountains/Controls - Pond 3
Pond Fountains/Controls - Pond 4			15,757	
16,230			
Stormwater System Evaluation Allowance					12,299		
Stormwater System Total:		15,298	15,757	16,230	12,299	18,267	
Site Utilities							
Lift Station Pumps/Controls							
Site Utilities Total:							
Site Lighting							
Landscape Lighting Allowance
Light Poles/Fixtures - Misc. Areas	21,218						
Light Poles/Fixtures - Pool
Light Poles/Fixtures - River Club Lot							
Light Poles/Fixtures - Water Song							
Site Lighting Total:	21,218						
Building Components							
Double Doors - Kayak Bld
Window/Door Allowance - River Club							
Building Components Total:							
Roofing							
Standing Seam Metal Roof - Kayak Bld
Standing Seam Metal Roof - River Club							
Standing Seam Roof - Amphitheater
Standing Seam Roof - High Point Park							
Roofing Total:							

2026	2027	2028	2029	2030	2031	2032	2033	2034	2035
Description
Ext. Repair/Paint		
Ext. Repair/Paint - Amphitheater Structure		5,411		
Ext. Repair/Paint - Kayak Bld.		6,636		
Ext. Repair/Paint - Park Pavilion		2,583		
Ext. Repair/Paint - River Club		24,971		
Ext. Repair/Paint Total:		39,602		
Furniture Fixtures Equip.				
Camera System Allowance
Pool Furniture Allowance	
33,765	14,758		
Tables/Chairs - Dining Room
Televisions - River Club Porch	
11,255	30,747	
13,048	
Furniture Fixtures Equip. Total:	45,020	45,505	13,048	
Kitchen Equipment				
Deep Fryers		5,165		
Freezer Two Door		10,946		
Ice Machine
Range/Griddle	6,978	
9,839		
Refrigerator 2 Door		8,855		
Kitchen Equipment Total:	6,978	34,805		
Food Service Equipment				
Back Bar Refrigerators	8,554			
Beer Cooler/Taps	3,151			
Food Service Equipment Total:	11,705			
HVAC				
Mini Split Unit - Office	6,528			
Unit 1A	13,506			
Unit 1B	13,506			
Unit 2	10,130			
HVAC Total:	43,670			

2026	2027	2028	2029	2030	2031	2032	2033	2034	2035
Description
Plumbing

Water Cooler - River Club

Plumbing Total:

Refurbish Allow - Dining Room Refurbish Allowance - Game Room

94,454
9,839

Interior Finishes

Refurbish Allowance - Pool Locker Rooms	48,408
Interior Finishes Total:	152,701

Concrete Pavers - Pool Deck Filtration Refurbish Allowance

Swimming Pool
Fire Pit - Liner	6,180	6,556	6,956	7,379	7,829
Pool Resurfacing/Tile	183,459
Swimming Pool Total:	6,180	183,459	6,556	6,956	7,379	7,829
Playground

Play Equip Allow - Amphitheater Play Equip Allow - Hight Point Park

36,896
49,195

Playground Total:	86,091

Carpet - Offices Ceiling Fans
Dishwashing Equip (pumps/misc.) Exhaust Fans - Kitchen
Game Equipment - Game Room Kayak Bld.Interior Repair Misc. Shelves/Sorage - Bar Misc.Kitchen Equipment
Park Benches/Trash Cans
Restroom Refurbishment - Kayak Bld Sinks - Bar Area
Tableware

Operating Expense

2026	2027	2028	2029	2030	2031	2032	2033	2034	2035
Description

Tableware

Operating Expense continued...
Components Not Included

Arrowrwood Pier Riverwalk South

Unfunded Unfunded

South Pier	Unfunded

Cluster Mailboxes Ice Cream Freezer

Maintained By Others
Street/Traffic Signs Streets/Curbs/Walks

Long Life Components
Aluminum Gangway
Concrete Pavers - High Point Park Electrical Panels/Switches Overhead Doors - River Club

Pavers - River Club Porch/Breezeway Railings - River Club

Year Total:	6,180	204,677	21,855	123,131	23,185	692,953	54,800

	2036	2037	2038	2039	2040	2041	2042	2043	2044	2045	
Beginning Balance	518,442	712,489	909,158	645,774	829,940	971,605	1,082,188	1,236,217	979,589	1,182,482	
Annual Assessment	173,295	178,494	183,849	189,364	195,045	200,896	206,923	213,131	219,525	226,111	
Interest Earned	20,752	26,480	18,809	24,173	28,299	31,520	36,006	28,532	34,441	40,048	
Expenditures		8,305	466,041	29,371	81,680	121,833	88,901	498,291	51,073	73,647	
Ending Balance	712,489	909,158	645,774	829,940	971,605	1,082,188	1,236,217	979,589	1,182,482	1,374,994	

Description
Site Components											
Repair/Paint Entry Features - Keystone Corners						40,507					
Repair/Paint Entry Features - River Club										21,042	
Site Components Total:						40,507				21,042	
Asphalt Resurfacing											
Asphalt Mill/Overlay - Mistflowe Drive								98,169			
Asphalt Mill/Overlay - Parking Lot/Path											
Asphalt Mill/Overlay - Terra Oaks Path								48,329			
Asphalt Resurfacing Total:								146,498			
Fencing/Gates/Access Control											
Access Control Panel											
Access Control System											
Aluminum Fence - Pool											
Dumpster Enclosure Gates								9,256			
Gate Operators - River Club											
Privacy Fence - Pool Equipment											
Vehicle Gates - River Club											
Vehicle Gates - Service Yard											
Wood Fence - Mist Flower Place								20,231			
Fencing/Gates/Access Control Total:								29,487			
Piers & Docks											
Kayak Launch			9,695								
Pier Replacement - Riverwalk North											
Walkway Replace - Amphitheater											
Wood Deck/Rails - Amphitheater			47,506								

2036	2037	2038	2039	2040	2041	2042	2043	2044	2045
Description
Piers & Docks continued...		
Wood Deck/Rails - Riverwalk North	124,075							
Piers & Docks Total:	181,277							
Stormwater System								
Pond Fountains/Controls - Pond 1
Pond Fountains/Controls - Pond 2		
20,559					24,549	
Pond Fountains/Controls - Pond 3
Pond Fountains/Controls - Pond 4			21,176	
21,812				
Stormwater System Evaluation Allowance								
Stormwater System Total:		20,559	21,176	21,812			24,549	
Site Utilities								
Lift Station Pumps/Controls						51,073		
Site Utilities Total:						51,073		
Site Lighting								
Landscape Lighting Allowance
Light Poles/Fixtures - Misc. Areas	28,515				
161,979			
Light Poles/Fixtures - Pool					37,024			
Light Poles/Fixtures - River Club Lot					50,908			
Light Poles/Fixtures - Water Song					55,536			
Site Lighting Total:	28,515				305,446			
Building Components								
Double Doors - Kayak Bld
Window/Door Allowance - River Club					6,942			
Building Components Total:					6,942			
Roofing								
Standing Seam Metal Roof - Kayak Bld
Standing Seam Metal Roof - River Club								
Standing Seam Roof - Amphitheater
Standing Seam Roof - High Point Park								
Roofing Total:								

2036	2037	2038	2039	2040	2041	2042	2043	2044	2045
Description
Ext. Repair/Paint		
Ext. Repair/Paint - Amphitheater Structure		6,855			
Ext. Repair/Paint - Kayak Bld.		8,407			
Ext. Repair/Paint - Park Pavilion		3,272			
Ext. Repair/Paint - River Club		31,633			
Ext. Repair/Paint Total:		50,167			
Furniture Fixtures Equip.					
Camera System Allowance
Pool Furniture Allowance	
45,378				
Tables/Chairs - Dining Room
Televisions - River Club Porch	
15,126			
17,535	
Furniture Fixtures Equip. Total:	60,504			17,535	
Kitchen Equipment					
Deep Fryers
Freezer Two Door					
Ice Machine
Range/Griddle			9,949		
Refrigerator 2 Door					
Kitchen Equipment Total:			9,949		
Food Service Equipment					
Back Bar Refrigerators			12,196		
Beer Cooler/Taps			4,493		
Food Service Equipment Total:			16,689		
HVAC					
Mini Split Unit - Office			9,307		
Unit 1A			19,256		
Unit 1B			19,256		
Unit 2			14,442		
HVAC Total:			62,263		

2036	2037	2038	2039	2040	2041	2042	2043	2044	2045
Description
Plumbing

Water Cooler - River Club	9,695

Plumbing Total:	9,695

Refurbish Allow - Dining Room Refurbish Allowance - Game Room

Interior Finishes
Refurbish Allowance - Pool Locker Rooms
Interior Finishes Total:

Concrete Pavers - Pool Deck Filtration Refurbish Allowance

Swimming Pool
Fire Pit - Liner	8,305	8,811	9,348	9,917	10,521
Pool Resurfacing/Tile	246,554
Swimming Pool Total:	8,305	246,554	8,811	9,348	9,917	10,521
Playground

Play Equip Allow - Amphitheater Play Equip Allow - Hight Point Park

Playground Total:

Carpet - Offices Ceiling Fans
Dishwashing Equip (pumps/misc.) Exhaust Fans - Kitchen
Game Equipment - Game Room Kayak Bld.Interior Repair Misc. Shelves/Sorage - Bar Misc.Kitchen Equipment
Park Benches/Trash Cans
Restroom Refurbishment - Kayak Bld Sinks - Bar Area
Tableware

Operating Expense

2036	2037	2038	2039	2040	2041	2042	2043	2044	2045
Description

Tableware

Operating Expense continued...
Components Not Included

Arrowrwood Pier Riverwalk South

Unfunded Unfunded

South Pier	Unfunded

Cluster Mailboxes Ice Cream Freezer

Maintained By Others
Street/Traffic Signs Streets/Curbs/Walks

Long Life Components
Aluminum Gangway
Concrete Pavers - High Point Park Electrical Panels/Switches Overhead Doors - River Club

Pavers - River Club Porch/Breezeway Railings - River Club

Year Total:	8,305	466,041	29,371	81,680	121,833	88,901	498,291	51,073	73,647

	2046	2047	2048	2049	2050	2051	2052	2053	2054	2055	
Beginning Balance	1,374,994	1,656,125	1,941,389	995,390	1,128,412	1,319,188	1,593,719	1,927,961	897,359	1,097,600	
Annual Assessment	232,894	239,881	247,077	254,490	262,124	269,988	278,088	286,430	295,023	303,874	
Interest Earned	48,237	56,545	28,992	32,866	38,423	46,419	56,154	26,137	31,969	39,075	
Expenditures		11,162	1,222,068	154,334	109,771	41,876		1,343,169	126,751	98,976	
Ending Balance	1,656,125	1,941,389	995,390	1,128,412	1,319,188	1,593,719	1,927,961	897,359	1,097,600	1,341,573	

Description
Site Components											
Repair/Paint Entry Features - Keystone Corners				51,313							
Repair/Paint Entry Features - River Club										28,279	
Site Components Total:				51,313						28,279	
Asphalt Resurfacing											
Asphalt Mill/Overlay - Mistflowe Drive											
Asphalt Mill/Overlay - Parking Lot/Path											
Asphalt Mill/Overlay - Terra Oaks Path											
Asphalt Resurfacing Total:											
Fencing/Gates/Access Control											
Access Control Panel			11,113								
Access Control System			34,490								
Aluminum Fence - Pool			37,709								
Dumpster Enclosure Gates											
Gate Operators - River Club			39,855								
Privacy Fence - Pool Equipment			23,300								
Vehicle Gates - River Club			29,125								
Vehicle Gates - Service Yard			14,562								
Wood Fence - Mist Flower Place											
Fencing/Gates/Access Control Total:			190,154								
Piers & Docks											
Kayak Launch											
Pier Replacement - Riverwalk North								579,916			
Walkway Replace - Amphitheater			145,930								
Wood Deck/Rails - Amphitheater											

2046	2047	2048	2049	2050	2051	2052	2053	2054	2055
Description
Piers & Docks continued...		
Wood Deck/Rails - Riverwalk North							
Piers & Docks Total:	145,930				579,916		
Stormwater System							
Pond Fountains/Controls - Pond 1
Pond Fountains/Controls - Pond 2		
27,630				32,992	
Pond Fountains/Controls - Pond 3
Pond Fountains/Controls - Pond 4			28,459	
29,313			
Stormwater System Evaluation Allowance	19,161						
Stormwater System Total:	19,161	27,630	28,459	29,313		32,992	
Site Utilities							
Lift Station Pumps/Controls							
Site Utilities Total:							
Site Lighting							
Landscape Lighting Allowance
Light Poles/Fixtures - Misc. Areas	38,322						
Light Poles/Fixtures - Pool
Light Poles/Fixtures - River Club Lot							
Light Poles/Fixtures - Water Song							
Site Lighting Total:	38,322						
Building Components							
Double Doors - Kayak Bld
Window/Door Allowance - River Club							
Building Components Total:							
Roofing							
Standing Seam Metal Roof - Kayak Bld					55,177		
Standing Seam Metal Roof - River Club					447,485		
Standing Seam Roof - Amphitheater					29,388		
Standing Seam Roof - High Point Park					11,695		
Roofing Total:					543,745		

2046	2047	2048	2049	2050	2051	2052	2053	2054	2055
Description
Ext. Repair/Paint		
Ext. Repair/Paint - Amphitheater Structure		8,684				
Ext. Repair/Paint - Kayak Bld.		10,649				
Ext. Repair/Paint - Park Pavilion		4,145				
Ext. Repair/Paint - River Club		40,072				
Ext. Repair/Paint Total:		63,549				
Furniture Fixtures Equip.						
Camera System Allowance
Pool Furniture Allowance	22,993		
60,984			
Tables/Chairs - Dining Room
Televisions - River Club Porch	47,903		
20,328		
23,566	
Furniture Fixtures Equip. Total:	70,896		81,312		23,566	
Kitchen Equipment						
Deep Fryers	8,048					
Freezer Two Door	17,053					
Ice Machine
Range/Griddle	
15,329			14,185		
Refrigerator 2 Door	13,796					
Kitchen Equipment Total:	54,226			14,185		
Food Service Equipment						
Back Bar Refrigerators				17,388		
Beer Cooler/Taps				6,406		
Food Service Equipment Total:				23,794		
HVAC						
Mini Split Unit - Office				13,270		
Unit 1A				27,455		
Unit 1B				27,455		
Unit 2				20,591		
HVAC Total:				88,772		

2046	2047	2048	2049	2050	2051	2052	2053	2054	2055
Description
Plumbing

Water Cooler - River Club

Plumbing Total:

Refurbish Allow - Dining Room Refurbish Allowance - Game Room

147,157
15,329

Interior Finishes

Refurbish Allowance - Pool Locker Rooms	75,418
Interior Finishes Total:	237,903

Concrete Pavers - Pool Deck Filtration Refurbish Allowance

206,180

Swimming Pool

Fire Pit - Liner	11,162	11,842	12,563	13,328	14,139
Pool Resurfacing/Tile	331,348
Swimming Pool Total:	11,162	331,348	11,842	12,563	219,508	14,139
Playground

Play Equip Allow - Amphitheater Play Equip Allow - Hight Point Park

57,483
76,644

Playground Total:	134,127

Carpet - Offices Ceiling Fans
Dishwashing Equip (pumps/misc.) Exhaust Fans - Kitchen
Game Equipment - Game Room Kayak Bld.Interior Repair Misc. Shelves/Sorage - Bar Misc.Kitchen Equipment
Park Benches/Trash Cans
Restroom Refurbishment - Kayak Bld Sinks - Bar Area
Tableware

Operating Expense

2046	2047	2048	2049	2050	2051	2052	2053	2054	2055
Description

Tableware

Operating Expense continued...
Components Not Included

Arrowrwood Pier Riverwalk South

Unfunded Unfunded

South Pier	Unfunded

Cluster Mailboxes Ice Cream Freezer

Maintained By Others
Street/Traffic Signs Streets/Curbs/Walks

Long Life Components
Aluminum Gangway
Concrete Pavers - High Point Park Electrical Panels/Switches Overhead Doors - River Club

Pavers - River Club Porch/Breezeway Railings - River Club

Year Total:	11,162	1,222,068	154,334	109,771	41,876	1,343,169	126,751	98,976

Description	Expenditures

No Replacement in 2026	
Replacement Year	2027		
Swimming Pool			
Fire Pit - Liner		6,180	
Total for 2027		$6,180	
Replacement Year	2028		
Site Lighting			
Landscape Lighting Allowance	21,218
Swimming Pool	
Pool Resurfacing/Tile	183,459	
Total for 2028	$204,677	
Replacement Year 2029		
Stormwater System		
Pond Fountains/Controls - Pond 2	15,298	
Swimming Pool
Fire Pit - Liner	6,556
Total for 2029	$21,855

Replacement Year 2030 Stormwater System
Pond Fountains/Controls - Pond 3	15,757
Furniture Fixtures Equip.
Pool Furniture Allowance	33,765	
Televisions - River Club Porch	11,255	
Kitchen Equipment
Ice Machine	
6,978	
Food Service Equipment
Back Bar Refrigerators	
8,554	
Beer Cooler/Taps	3,151	
HVAC
Mini Split Unit - Office	6,528

Description	Expenditures	
Replacement Year 2030 continued...
Unit 1A	
13,506	
Unit 1B	13,506	
Unit 2	10,130	
Total for 2030	
$123,131	

Replacement Year 2031 Stormwater System
Pond Fountains/Controls - Pond 4	16,230
Swimming Pool
Fire Pit - Liner	6,956
Total for 2031	$23,185

No Replacement in 2032

Replacement Year 2033 Site Components
Repair/Paint Entry Features - Keystone Corners	31,977
Asphalt Resurfacing
Asphalt Mill/Overlay - Parking Lot/Path	227,741
Fencing/Gates/Access Control
Access Control Panel	7,133
Access Control System	22,138
Gate Operators - River Club	25,581
Stormwater System
Stormwater System Evaluation Allowance	12,299
Ext. Repair/Paint
Ext. Repair/Paint - Amphitheater Structure	5,411	
Ext. Repair/Paint - Kayak Bld.	6,636	
Ext. Repair/Paint - Park Pavilion	2,583	
Ext. Repair/Paint - River Club	24,971	
Furniture Fixtures Equip.
Camera System Allowance	
14,758	
Tables/Chairs - Dining Room	30,747	
Kitchen Equipment		
Deep Fryers	5,165	

Description	Expenditures	
Replacement Year 2033 continued...		
Freezer Two Door	10,946	
Range/Griddle	9,839	
Refrigerator 2 Door	8,855	
Interior Finishes
Refurbish Allow - Dining Room	
94,454	
Refurbish Allowance - Game Room	9,839	
Refurbish Allowance - Pool Locker Rooms	48,408	
Swimming Pool
Fire Pit - Liner	7,379
Playground
Play Equip Allow - Amphitheater	36,896
Play Equip Allow - Hight Point Park	49,195
Total for 2033	$692,953

No Replacement in 2034

Replacement Year 2035 Site Components
Repair/Paint Entry Features - River Club	15,657
Stormwater System
Pond Fountains/Controls - Pond 1	18,267
Furniture Fixtures Equip.
Televisions - River Club Porch	13,048
Swimming Pool
Fire Pit - Liner	7,829	
Total for 2035	$54,800	
No Replacement in 2036		

Replacement Year	
2037		
Swimming Pool
Fire Pit - Liner		
8,305	
Total for 2037		$8,305	

Description	Expenditures

Replacement Year 2038 Piers & Docks
Kayak Launch	9,695
Wood Deck/Rails - Amphitheater	47,506
Wood Deck/Rails - Riverwalk North	124,075
Site Lighting
Landscape Lighting Allowance	28,515
Plumbing
Water Cooler - River Club	9,695
Swimming Pool
Pool Resurfacing/Tile	246,554
Total for 2038	$466,041

Replacement Year 2039 Stormwater System
Pond Fountains/Controls - Pond 2	20,559
Swimming Pool
Fire Pit - Liner	8,811
Total for 2039	$29,371

Replacement Year 2040 Stormwater System
Pond Fountains/Controls - Pond 3	21,176
Furniture Fixtures Equip.
Pool Furniture Allowance	45,378	
Televisions - River Club Porch	15,126	
Total for 2040	$81,680	
Replacement Year 2041		
Site Components
Repair/Paint Entry Features - Keystone Corners	
40,507	
Stormwater System
Pond Fountains/Controls - Pond 4	21,812
Ext. Repair/Paint
Ext. Repair/Paint - Amphitheater Structure	6,855

Description	Expenditures	
Replacement Year 2041 continued...
Ext. Repair/Paint - Kayak Bld.	
8,407	
Ext. Repair/Paint - Park Pavilion	3,272	
Ext. Repair/Paint - River Club	31,633	
Swimming Pool
Fire Pit - Liner	9,348
Total for 2041	$121,833

Replacement Year 2042

Kitchen Equipment		
Ice Machine	9,949	
Food Service Equipment		
Back Bar Refrigerators	12,196	
Beer Cooler/Taps	4,493	
HVAC
Mini Split Unit - Office	
9,307	
Unit 1A	19,256	
Unit 1B	19,256	
Unit 2	14,442	
Total for 2042	$88,901	

Replacement Year 2043 Asphalt Resurfacing
Asphalt Mill/Overlay - Mistflowe Drive	98,169
Asphalt Mill/Overlay - Terra Oaks Path	48,329
Fencing/Gates/Access Control
Dumpster Enclosure Gates	9,256
Wood Fence - Mist Flower Place	20,231
Site Lighting
Light Poles/Fixtures - Misc. Areas	161,979	
Light Poles/Fixtures - Pool	37,024	
Light Poles/Fixtures - River Club Lot	50,908	
Light Poles/Fixtures - Water Song	55,536	
Building Components
Double Doors - Kayak Bld	6,942

Description	Expenditures

Replacement Year 2043 continued...
Swimming Pool
Fire Pit - Liner	9,917
Total for 2043	$498,291

Replacement Year 2044 Site Utilities
Lift Station Pumps/Controls	51,073
Total for 2044	$51,073

Replacement Year 2045 Site Components
Repair/Paint Entry Features - River Club	21,042
Stormwater System
Pond Fountains/Controls - Pond 1	24,549
Furniture Fixtures Equip.
Televisions - River Club Porch	17,535
Swimming Pool
Fire Pit - Liner	10,521	
Total for 2045	$73,647	
No Replacement in 2046		

Replacement Year	
2047		
Swimming Pool			
Fire Pit - Liner		11,162	
Total for 2047		$11,162	
Replacement Year	2048		
Fencing/Gates/Access Control	
Access Control Panel	11,113	
Access Control System	34,490	
Aluminum Fence - Pool	37,709	
Gate Operators - River Club	39,855	

Description	Expenditures	
Replacement Year 2048 continued...
Privacy Fence - Pool Equipment	
23,300	
Vehicle Gates - River Club	29,125	
Vehicle Gates - Service Yard	14,562	
Piers & Docks
Walkway Replace - Amphitheater	145,930
Stormwater System
Stormwater System Evaluation Allowance	19,161
Site Lighting
Landscape Lighting Allowance	38,322
Furniture Fixtures Equip.
Camera System Allowance	22,993	
Tables/Chairs - Dining Room	47,903	
Kitchen Equipment		
Deep Fryers	8,048	
Freezer Two Door	17,053	
Range/Griddle	15,329	
Refrigerator 2 Door	13,796	
Interior Finishes
Refurbish Allow - Dining Room	
147,157	
Refurbish Allowance - Game Room	15,329	
Refurbish Allowance - Pool Locker Rooms	75,418	
Swimming Pool
Pool Resurfacing/Tile	331,348
Playground
Play Equip Allow - Amphitheater	57,483	
Play Equip Allow - Hight Point Park	76,644	
Total for 2048	$1,222,068	
Replacement Year 2049		
Site Components
Repair/Paint Entry Features - Keystone Corners	
51,313	
Stormwater System
Pond Fountains/Controls - Pond 2	27,630
Ext. Repair/Paint
Ext. Repair/Paint - Amphitheater Structure	8,684

Description	Expenditures	
Replacement Year 2049 continued...
Ext. Repair/Paint - Kayak Bld.	
10,649	
Ext. Repair/Paint - Park Pavilion	4,145	
Ext. Repair/Paint - River Club	40,072	
Swimming Pool
Fire Pit - Liner	11,842
Total for 2049	$154,334

Replacement Year 2050 Stormwater System
Pond Fountains/Controls - Pond 3	28,459
Furniture Fixtures Equip.
Pool Furniture Allowance	60,984	
Televisions - River Club Porch	20,328	
Total for 2050	$109,771	
Replacement Year 2051		
Stormwater System		
Pond Fountains/Controls - Pond 4	29,313	
Swimming Pool		
Fire Pit - Liner	12,563	
Total for 2051	$41,876	
No Replacement in 2052		
Replacement Year 2053		
Piers & Docks		
Pier Replacement - Riverwalk North	579,916	
Roofing			
Standing Seam Metal Roof - Kayak Bld	55,177	
Standing Seam Metal Roof - River Club	447,485	
Standing Seam Roof - Amphitheater	29,388	
Standing Seam Roof - High Point Park	11,695	
Swimming Pool			
Concrete Pavers - Pool Deck	206,180

Description	Expenditures	
Replacement Year 2053 continued...		
Fire Pit - Liner	13,328	
Total for 2053	
$1,343,169	
Replacement Year 2054		
Kitchen Equipment		
Ice Machine	14,185	
Food Service Equipment		
Back Bar Refrigerators	17,388	
Beer Cooler/Taps	6,406	
HVAC		
Mini Split Unit - Office	13,270	
Unit 1A	27,455	
Unit 1B	27,455	
Unit 2	20,591	
Total for 2054	$126,751	

Replacement Year 2055 Site Components
Repair/Paint Entry Features - River Club	28,279
Stormwater System
Pond Fountains/Controls - Pond 1	32,992
Furniture Fixtures Equip.
Televisions - River Club Porch	23,566
Swimming Pool
Fire Pit - Liner	14,139

Total for 2055	$98,976

Description		
Site Components
Repair/Paint Entry Features - Keystone Corn..2025	
2033	
8	
0	
7	
1 Lump Sum	
26,000.00	
26,000	
Repair/Paint Entry Features - River Club	2025	2035	10	0	9	1 Lump Sum	12,000.00	 12,000	
Site Components - Total							$38,000	
Asphalt Resurfacing
Asphalt Mill/Overlay - Mistflowe Drive	2018	
2043	
25	
0	
17	
3,126 Square Yards	
19.00	
59,394	
Asphalt Mill/Overlay - Parking Lot/Path	2018	2033	25	-10	7	9,746 Square Yards	19.00	185,174	
Asphalt Mill/Overlay - Terra Oaks Path	2018	2043	25	0	17	860 Square Yards	34.00	  29,240	
Asphalt Resurfacing - Total							$273,808	
Fencing/Gates/Access Control
Access Control Panel	2018	
2033	
15	
0	
7	
1 Lump Sum	
5,800.00	
5,800	
Access Control System	2018	2033	15	0	7	1 Lump Sum	18,000.00	18,000	
Aluminum Fence - Pool	2018	2048	30	0	22	410 Linear Feet	48.00	19,680	
Dumpster Enclosure Gates	2018	2043	25	0	17	2 Each	2,800.00	5,600	
Gate Operators - River Club	2018	2033	15	0	7	4 Each	5,200.00	20,800	
Privacy Fence - Pool Equipment	2018	2048	30	0	22	160 Linear Feet	76.00	12,160	
Vehicle Gates - River Club	2018	2048	30	0	22	4 Each	3,800.00	15,200	
Vehicle Gates - Service Yard	2018	2048	30	0	22	2 Each	3,800.00	7,600	
Wood Fence - Mist Flower Place	2018	2043	25	0	17	340 Linear Feet	36.00	  12,240	
Fencing/Gates/Access Control - Total							$117,080	
Piers & Docks
Kayak Launch	2018	
2038	
20	
0	
12	
1 Each	
6,800.00	
6,800	
Pier Replacement - Riverwalk North	2018	2053	30	5	27	3,108 Square Feet	84.00	261,072	
Walkway Replace - Amphitheater	2018	2048	30	0	22	1,190 Square Feet	64.00	76,160	
Wood Deck/Rails - Amphitheater	2018	2038	20	0	12	1,190 Square Feet	28.00	33,320	
Wood Deck/Rails - Riverwalk North	2018	2038	20	0	12	3,108 Square Feet	28.00	  87,024	
Piers & Docks - Total							$464,376	
Stormwater System
Pond Fountains/Controls - Pond 1	2025	
2035	
10	
0	
9	
1 Each	
14,000.00	
14,000	
Pond Fountains/Controls - Pond 2	2018	2029	10	1	3	1 Each	14,000.00	14,000	
Pond Fountains/Controls - Pond 3	2018	2030	10	2	4	1 Each	14,000.00	14,000	
Pond Fountains/Controls - Pond 4	2018	2031	10	3	5	1 Each	14,000.00	14,000	
Stormwater System Evaluation Allowance	2018	2033	15	0	7	1 Lump Sum	10,000.00	 10,000	
Stormwater System - Total							$66,000	
Site Utilities
Lift Station Pumps/Controls	2024	
2044	
20	
0	
18	
1 Lump Sum	
30,000.00	
 30,000	
Site Utilities - Total							$30,000	

Description		
Site Lighting
Landscape Lighting Allowance	
2018	
2028	
10	
0	
2	
1 Lump Sum	
20,000.00	
20,000	
Light Poles/Fixtures - Misc. Areas	2018	2043	25	0	17	35 Each	2,800.00	98,000	
Light Poles/Fixtures - Pool	2018	2043	25	0	17	8 Each	2,800.00	22,400	
Light Poles/Fixtures - River Club Lot	2018	2043	25	0	17	11 Each	2,800.00	30,800	
Light Poles/Fixtures - Water Song	2018	2043	25	0	17	12 Each	2,800.00	  33,600	
Site Lighting - Total								$204,800	
Building Components
Double Doors - Kayak Bld	
2018	
2043	
25	
0	
17	
1 Lump Sum	
4,200.00	
4,200	
Window/Door Allowance - River Club	2018	2058	40	0	32	1 Lump Sum	100,000.00	 100,000	
Building Components - Total								$104,200	
Roofing
Standing Seam Metal Roof - Kayak Bld	
2018	
2053	
35	
0	
27	
1,840 Square Feet	
13.50	
24,840	
Standing Seam Metal Roof - River Club	2018	2053	35	0	27	12,670 Square Feet	15.90	201,453	
Standing Seam Roof - Amphitheater	2018	2053	35	0	27	980 Square Feet	13.50	13,230	
Standing Seam Roof - High Point Park	2018	2053	35	0	27	390 Square Feet	13.50		5,265	
Roofing - Total								$244,788	
Ext. Repair/Paint
Ext. Repair/Paint - Amphitheater Structure	
2025	
2033	
8	
0	
7	
1 Lump Sum	
4,400.00	
4,400	
Ext. Repair/Paint - Kayak Bld.	2025	2033	8	0	7	1,420 Square Feet	3.80	5,396	
Ext. Repair/Paint - Park Pavilion	2025	2033	8	0	7	1 Lump Sum	2,100.00	2,100	
Ext. Repair/Paint - River Club	2025	2033	8	0	7	8,640 Square Feet	2.35	 20,304	
Ext. Repair/Paint - Total								$32,200	
Furniture Fixtures Equip.
Camera System Allowance	
2018	
2033	
15	
0	
7	
1 Lump Sum	
12,000.00	
12,000	
Pool Furniture Allowance	2018	2030	10	2	4	1 Lump Sum	30,000.00	30,000	
Tables/Chairs - Dining Room	2018	2033	15	0	7	1 Lump Sum	25,000.00	25,000	
Televisions - River Club Porch	2025	2030	5	0	4	5 Each	2,000.00	 10,000	
Furniture Fixtures Equip. - Total								$77,000	
Kitchen Equipment
Deep Fryers	
2018	
2033	
15	
0	
7	
2 Each	
2,100.00	
4,200	
Freezer Two Door	2018	2033	15	0	7	1 Each	8,900.00	8,900	
Ice Machine	2018	2030	12	0	4	1 Each	6,200.00	6,200	
Range/Griddle	2018	2033	15	0	7	1 Each	8,000.00	8,000	
Refrigerator 2 Door	2018	2033	15	0	7	1 Each	7,200.00	  7,200	
Kitchen Equipment - Total								$34,500	
Food Service Equipment
Back Bar Refrigerators	
2018	
2030	
12	
0	
4	
2 Each	
3,800.00	
7,600	
Beer Cooler/Taps	2018	2030	12	0	4	1 Each	2,800.00	  2,800	
Food Service Equipment - Total								$10,400	

Description									
HVAC
Mini Split Unit - Office	
2018	
2030	
12	
0	
4	
1 Each	
5,800.00	
5,800	
Unit 1A	2018	2030	12	0	4	1 Each	12,000.00	12,000	
Unit 1B	2018	2030	12	0	4	1 Each	12,000.00	12,000	
Unit 2	2018	2030	12	0	4	1 Each	9,000.00	  9,000	
HVAC - Total								$38,800	
Plumbing
Water Cooler - River Club	
2018	
2038	
20	
0	
12	
1 Each	
6,800.00	
 6,800	
Plumbing - Total								$6,800	
Interior Finishes
Refurbish Allow - Dining Room	
2018	
2033	
15	
0	
7	
4,800 Square Feet	
16.00	
76,800	
Refurbish Allowance - Game Room	2018	2033	15	0	7	1 Lump Sum	8,000.00	8,000	
Refurbish Allowance - Pool Locker Rooms	2018	2033	15	0	7	480 Square Feet	82.00	  39,360	
Interior Finishes - Total								$124,160	
Swimming Pool
Concrete Pavers - Pool Deck	
2018	
2053	
35	
0	
27	
10,200 Square Feet	
9.10	
92,820	
Filtration Refurbish Allowance	2018	2058	40	0	32	1 Lump Sum	40,000.00	40,000	
Fire Pit - Liner	2025	2027	2	0	1	1 Each	6,000.00	6,000	
Pool Resurfacing/Tile	2018	2028	10	0	2	5,404 Square Feet	32.00	 172,928	
Swimming Pool - Total								$311,748	
Playground
Play Equip Allow - Amphitheater	
2018	
2033	
15	
0	
7	
1 Lump Sum	
30,000.00	
30,000	
Play Equip Allow - Hight Point Park	2018	2033	15	0	7	1 Lump Sum	40,000.00	 40,000	
Playground - Total								$70,000	
Operating Expense
Carpet - Offices	
Operating Expense	
0.00	
Ceiling Fans	Operating Expense	0.00	
Dishwashing Equip (pumps/misc.)	Operating Expense	0.00	
Exhaust Fans - Kitchen	Operating Expense	0.00	
Game Equipment - Game Room	Operating Expense	0.00	
Kayak Bld.Interior Repair	Operating Expense	0.00	
Misc. Shelves/Sorage - Bar	Operating Expense	0.00	
Misc.Kitchen Equipment	Operating Expense	0.00	
Park Benches/Trash Cans	Operating Expense	0.00	
Restroom Refurbishment - Kayak Bld	Operating Expense	0.00	
Sinks - Bar Area	Operating Expense	0.00	
Tableware	Operating Expense	0.00	
Operating Expense - Total

Description
Components Not Included
Arrowrwood Pier	Unfunded
Riverwalk South	Unfunded
South Pier	Unfunded
Components Not Included - Total

Maintained By Others
Cluster Mailboxes	
Maintained by Others	
0.00	
Ice Cream Freezer	Maintained by Others	0.00	
Street/Traffic Signs	Maintained by Others	0.00	
Streets/Curbs/Walks
Maintained By Others - Total	Maintained by Others	0.00	
Long Life Components
Aluminum Gangway	
Long Life Component	
0.00	
Concrete Pavers - High Point Park	Long Life Component	0.00	
Electrical Panels/Switches	Long Life Component	0.00	
Overhead Doors - River Club	Long Life Component	0.00	
Pavers - River Club Porch/Breezeway	Long Life Component	0.00	
Railings - River Club
Long Life Components - Total	Long Life Component	0.00	

Total Asset Summary	$2,248,660

Asset ID Description	Replacement	Page

Site Components	
1076	Repair/Paint Entry Features - Keystone Corners	2033	5-9	
1097	Repair/Paint Entry Features - River Club	2035	5-9	

Asphalt Resurfacing	
1098	Asphalt Mill/Overlay - Mistflowe Drive	2043	5-11	
1003	Asphalt Mill/Overlay - Parking Lot/Path	2033	5-11	
1077	Asphalt Mill/Overlay - Terra Oaks Path	2043	5-12	

Fencing/Gates/Access Control	
1067	Access Control Panel	2033	5-13	
1051	Access Control System	2033	5-13	
1006	Aluminum Fence - Pool	2048	5-14	
1060	Dumpster Enclosure Gates	2043	5-15	
1096	Gate Operators - River Club	2033	5-16	
1007	Privacy Fence - Pool Equipment	2048	5-17	
1095	Vehicle Gates - River Club	2048	5-18	
1027	Vehicle Gates - Service Yard	2048	5-19	
1070	Wood Fence - Mist Flower Place	2043	5-20	

Piers & Docks	
1016	Kayak Launch	2038	5-22	
1014	Pier Replacement - Riverwalk North	2053	5-22	
1026	Walkway Replace - Amphitheater	2048	5-23	
1093	Wood Deck/Rails - Amphitheater	2038	5-24	
1013	Wood Deck/Rails - Riverwalk North	2038	5-25	

Stormwater System	
1079	Pond Fountains/Controls - Pond 1	2035	5-27	
1080	Pond Fountains/Controls - Pond 2	2029	5-27	
1081	Pond Fountains/Controls - Pond 3	2030	5-27	
1082	Pond Fountains/Controls - Pond 4	2031	5-27	
1089	Stormwater System Evaluation Allowance	2033	5-28	

Site Utilities	
1032	Lift Station Pumps/Controls	2044	5-29	

Site Lighting	
1063	Landscape Lighting Allowance	2028	5-30	

Asset ID Description	Replacement	Page	
Site Lighting Continued...			
1083	Light Poles/Fixtures - Misc. Areas	2043	5-30	
1065	Light Poles/Fixtures - Pool	2043	5-30	
1066	Light Poles/Fixtures - River Club Lot	2043	5-31	
1068	Light Poles/Fixtures - Water Song	2043	5-32	
Building Components			
1018	Double Doors - Kayak Bld	2043	5-34	
1002	Window/Door Allowance - River Club	2058	5-34	
Roofing
1017	
Standing Seam Metal Roof - Kayak Bld	
2053	
5-36	
1009	Standing Seam Metal Roof - River Club	2053	5-36	
1021	Standing Seam Roof - Amphitheater	2053	5-37	
1073	Standing Seam Roof - High Point Park	2053	5-38	
Ext. Repair/Paint			
1022	Ext. Repair/Paint - Amphitheater Structure	2033	5-40	
1020	Ext. Repair/Paint - Kayak Bld.	2033	5-40	
1075	Ext. Repair/Paint - Park Pavilion	2033	5-41	
1004	Ext. Repair/Paint - River Club	2033	5-42	
Furniture Fixtures Equip.			
1052	Camera System Allowance	2033	5-44	
1078	Pool Furniture Allowance	2030	5-44	
1047	Tables/Chairs - Dining Room	2033	5-45	
1064	Televisions - River Club Porch	2030	5-46	
Kitchen Equipment			
1036	Deep Fryers	2033	5-47	
1041	Freezer Two Door	2033	5-47	
1040	Ice Machine	2030	5-48	
1037	Range/Griddle	2033	5-49	
1035	Refrigerator 2 Door	2033	5-50	
Food Service Equipment			
1043	Back Bar Refrigerators	2030	5-52	
1046	Beer Cooler/Taps	2030	5-52	

Asset ID Description	Replacement	Page	
HVAC
1029	
Mini Split Unit - Office	
2030	
5-54	
1031	Unit 1A	2030	5-54	
1030	Unit 1B	2030	5-55	
1034	Unit 2	2030	5-56	
Plumbing			
1055	Water Cooler - River Club	2038	5-58	
Interior Finishes			
1048	Refurbish Allow - Dining Room	2033	5-59	
1058	Refurbish Allowance - Game Room	2033	5-59	
1056	Refurbish Allowance - Pool Locker Rooms	2033	5-60	
Swimming Pool			
1011	Concrete Pavers - Pool Deck	2053	5-62	
1005	Filtration Refurbish Allowance	2058	5-62	
1012	Fire Pit - Liner	2027	5-63	
1008	Pool Resurfacing/Tile	2028	5-64	
Playground			
1023	Play Equip Allow - Amphitheater	2033	5-66	
1072	Play Equip Allow - Hight Point Park	2033	5-66	
Operating Expense			
	Carpet - Offices	2026	5-68	
	Ceiling Fans	2026	5-68	
	Dishwashing Equip (pumps/misc.)	2026	5-69	
	Exhaust Fans - Kitchen	2026	5-70	
	Game Equipment - Game Room	2026	5-71	
	Kayak Bld.Interior Repair	2026	5-72	
	Misc. Shelves/Sorage - Bar	2026	5-73	
	Misc.Kitchen Equipment	2026	5-74	
	Park Benches/Trash Cans	2026	5-75	
	Restroom Refurbishment - Kayak Bld	2026	5-76	
	Sinks - Bar Area	2026	5-77	
	Tableware	2026	5-78	

Asset ID Description	Replacement	Page

Components Not Included
1088	Arrowrwood Pier	2026	5-80	
1061	Riverwalk South	2026	5-80	
1087	South Pier	2026	5-81	

Maintained By Others	
Cluster Mailboxes	2026	5-83	
Ice Cream Freezer	2026	5-83	
Street/Traffic Signs	2026	5-84	
Streets/Curbs/Walks	2026	5-84	

Long Life Components	
Aluminum Gangway	2026	5-85	
Concrete Pavers - High Point Park	2026	5-85	
Electrical Panels/Switches	2026	5-86	
Overhead Doors - River Club	2026	5-87	
Pavers - River Club Porch/Breezeway	2026	5-88	
Railings - River Club	2026	5-89	

Total Funded Assets	
65	
Total Unfunded Assets	 3	
Total Assets	68	

Repair/Paint Entry Features - Keystone Corners - 2033

	1 Lump Sum	@ $26,000.00	
Asset ID	1076	Asset Actual Cost	$26,000.00	
		Percent Replacement	100%	
Category	Site Components	Future Cost	$31,976.72	
Placed in Service	May 2025			
Useful Life	8			
Replacement Year	2033			
Remaining Life	7			

Repair/Paint Entry Features - River Club - 2035

	1 Lump Sum	@ $12,000.00	
Asset ID	1097	Asset Actual Cost	$12,000.00	
	Percent Replacement	100%	
Category	Site Components	Future Cost	$15,657.28	
Placed in Service	April 2025		
Useful Life	10		
Replacement Year	2035		
Remaining Life	9		

Repair/Paint Entry Features - River Club continued...

Asphalt Mill/Overlay - Mistflowe Drive - 2043

	3,126 Square Yards	@ $19.00	
Asset ID	1098	Asset Actual Cost	$59,394.00	
		Percent Replacement	100%	
Category	Asphalt Resurfacing	Future Cost	$98,169.23	
Placed in Service	January 2018			
Useful Life	25			
Replacement Year	2043			
Remaining Life	17			

Asphalt Mill/Overlay - Parking Lot/Path - 2033

	9,746 Square Yards	@ $19.00	
Asset ID	1003	Asset Actual Cost	$185,174.00	
		Percent Replacement	100%	
Category	Asphalt Resurfacing	Future Cost	$227,740.66	
Placed in Service	January 2018			
Useful Life	25			
Adjustment	-10			
Replacement Year	2033			
Remaining Life	7			

Asphalt Mill/Overlay - Parking Lot/Path continued...

s

Asphalt Mill/Overlay - Terra Oaks Path - 2043

		860 Square Yards	@ $34.00	
Asset ID	1077	Asset Actual Cost	$29,240.00	
		Percent Replacement	100%	
Category	Asphalt Resurfacing	Future Cost	$48,329.26	
Placed in Service	January 2018			
Useful Life	25			
Replacement Year	2043			
Remaining Life	17			

Access Control Panel - 2033

1 Lump Sum

@ $5,800.00

Asset ID	1067	Asset Actual Cost	$5,800.00
	Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$7,133.27	
Placed in Service	January 2018	
Useful Life	15	
Replacement Year	2033	
Remaining Life	7	

Access Control System - 2033

1 Lump Sum	@ $18,000.00

Asset ID	1051	Asset Actual Cost	$18,000.00
	Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$22,137.73	
Placed in Service	January 2018	
Useful Life	15	
Replacement Year	2033	
Remaining Life	7	

Access Control System continued...

Aluminum Fence - Pool - 2048

410 Linear Feet

@ $48.00

Asset ID	1006	Asset Actual Cost	$19,680.00
		Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$37,708.91	
Placed in Service	January 2018	
Useful Life	30	
Replacement Year	2048	
Remaining Life	22	

Aluminum Fence - Pool continued...

Dumpster Enclosure Gates - 2043

2 Each

@ $2,800.00

Asset ID	1060	Asset Actual Cost	$5,600.00	
		Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$9,255.95	
Placed in Service	January 2018	
Useful Life	25	
Replacement Year	2043	
Remaining Life	17	

Dumpster Enclosure Gates continued...

Gate Operators - River Club - 2033

4 Each

@ $5,200.00

Asset ID	1096	Asset Actual Cost	$20,800.00
		Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$25,581.38	
Placed in Service	January 2018	
Useful Life	15	
Replacement Year	2033	
Remaining Life	7	

Gate Operators - River Club continued...

Privacy Fence - Pool Equipment - 2048

Asset ID	1007	160 Linear Feet
Asset Actual Cost	@ $76.00
$12,160.00	
		Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$23,299.82	
Placed in Service	January 2018	
Useful Life	30	
Replacement Year	2048	
Remaining Life	22	

Privacy Fence - Pool Equipment continued...

Vehicle Gates - River Club - 2048

4 Each

@ $3,800.00

Asset ID	1095	Asset Actual Cost	$15,200.00
		Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$29,124.77	
Placed in Service	January 2018	
Useful Life	30	
Replacement Year	2048	
Remaining Life	22	

Vehicle Gates - River Club continued...

Vehicle Gates - Service Yard - 2048

2 Each

@ $3,800.00

Asset ID	1027	Asset Actual Cost	$7,600.00	
		Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$14,562.38	
Placed in Service	January 2018	
Useful Life	30	
Replacement Year	2048	
Remaining Life	22	

Vehicle Gates - Service Yard continued...

Wood Fence - Mist Flower Place - 2043

Asset ID	1070	340 Linear Feet
Asset Actual Cost	@ $36.00
$12,240.00	
		Percent Replacement	100%	
CaFteegnocrinyg/Gates/Access	Control	Future Cost	$20,230.85	
Placed in Service	January 2018	
Useful Life	25	
Replacement Year	2043	
Remaining Life	17	

Wood Fence - Mist Flower Place continued...

Kayak Launch - 2038		1 Each	@ $6,800.00	
Asset ID	1016	Asset Actual Cost	$6,800.00	
		Percent Replacement	100%	
Category	Piers & Docks	Future Cost	$9,695.17	
Placed in Service	January 2018			
Useful Life	20			
Replacement Year	2038			
Remaining Life	12			

Pier Replacement - Riverwalk North - 2053

	3,108 Square Feet	@ $84.00	
Asset ID	1014	Asset Actual Cost	$261,072.00	
		Percent Replacement	100%	
Category	Piers & Docks	Future Cost	$579,916.36	
Placed in Service	January 2018			
Useful Life	30			
Adjustment	5			
Replacement Year	2053			
Remaining Life	27			

Pier Replacement - Riverwalk North continued...

Walkway Replace - Amphitheater - 2048

		1,190 Square Feet	@ $64.00	
Asset ID	1026	Asset Actual Cost	$76,160.00	
		Percent Replacement	100%	
Category	Piers & Docks	Future Cost	$145,930.43	
Placed in Service	January 2018			
Useful Life	30			
Replacement Year	2048			
Remaining Life	22			

Walkway Replace - Amphitheater continued...

Wood Deck/Rails - Amphitheater - 2038

		1,190 Square Feet	@ $28.00	
Asset ID	1093	Asset Actual Cost	$33,320.00	
		Percent Replacement	100%	
Category	Piers & Docks	Future Cost	$47,506.35	
Placed in Service	January 2018			
Useful Life	20			
Replacement Year	2038			
Remaining Life	12			

Wood Deck/Rails - Amphitheater continued...

Wood Deck/Rails - Riverwalk North - 2038

		3,108 Square Feet	@ $28.00	
Asset ID	1013	Asset Actual Cost	$87,024.00	
		Percent Replacement	100%	
Category	Piers & Docks	Future Cost	$124,075.41	
Placed in Service	January 2018			
Useful Life	20			
Replacement Year	2038			
Remaining Life	12			

Wood Deck/Rails - Riverwalk North continued...

Pond Fountains/Controls - Pond 1 - 2035

1 Each	@ $14,000.00

Pond Fountains/Controls - Pond 2 - 2029

1 Each	@ $14,000.00

Pond Fountains/Controls - Pond 3 - 2030

1 Each	@ $14,000.00

Pond Fountains/Controls - Pond 4 - 2031

1 Each	@ $14,000.00

Asset ID	1079	Asset Actual Cost	$14,000.00	
		Percent Replacement	100%	
Category	Stormwater System	Future Cost	$18,266.82	
Placed in Service	January 2025			
Useful Life	10			
Replacement Year	2035			
Remaining Life	9			

Asset ID	1080	Asset Actual Cost	$14,000.00	
		Percent Replacement	100%	
Category	Stormwater System	Future Cost	$15,298.18	
Placed in Service	January 2018			
Useful Life	10			
Adjustment	1			
Replacement Year	2029			
Remaining Life	3			

Asset ID	1081	Asset Actual Cost	$14,000.00	
		Percent Replacement	100%	
Category	Stormwater System	Future Cost	$15,757.12	
Placed in Service	January 2018			
Useful Life	10			
Adjustment	2			
Replacement Year	2030			
Remaining Life	4			

Asset ID	1082	Asset Actual Cost	$14,000.00	
		Percent Replacement	100%	
Category	Stormwater System	Future Cost	$16,229.84	
Placed in Service	January 2018			
Useful Life	10			
Adjustment	3			
Replacement Year	2031			
Remaining Life	5			

Stormwater System Evaluation Allowance - 2033

		1 Lump Sum	@ $10,000.00	
Asset ID	1089	Asset Actual Cost	$10,000.00	
		Percent Replacement	100%	
Category	Stormwater System	Future Cost	$12,298.74	
Placed in Service	January 2018			
Useful Life	15			
Replacement Year	2033			
Remaining Life	7			

Lift Station Pumps/Controls - 2044

1 Lump Sum	@ $30,000.00

Asset ID	1032
Category		Site Utilities Placed in Service	December 2024 Useful Life			20
Replacement Year	2044
Remaining Life	18

Asset Actual Cost	$30,000.00
Percent Replacement	100%
Future Cost	$51,072.99

Landscape Lighting Allowance - 2028

	1 Lump Sum	@ $20,000.00	
Asset ID	1063	Asset Actual Cost	$20,000.00	
		Percent Replacement	100%	
Category	Site Lighting	Future Cost	$21,218.00	
Placed in Service	January 2018			
Useful Life	10			
Replacement Year	2028			
Remaining Life	2			

Asset ID	1083	Asset Actual Cost	$98,000.00	
		Percent Replacement	100%	
Category	Site Lighting	Future Cost	$161,979.07	
Placed in Service	January 2018			
Useful Life	25			
Replacement Year	2043			
Remaining Life	17			

Light Poles/Fixtures - Pool - 2043

8 Each

@ $2,800.00

Light Poles/Fixtures - Misc. Areas - 2043

35 Each

@ $2,800.00

Asset ID	1065
Category	Site Lighting
Placed in Service	January 2018
Useful Life	25
Replacement Year	2043
Remaining Life	17

Asset Actual Cost	$22,400.00
Percent Replacement	100%
Future Cost	$37,023.79

Light Poles/Fixtures - Pool continued...

Light Poles/Fixtures - River Club Lot - 2043

	11 Each	@ $2,800.00	
Asset ID	1066	Asset Actual Cost	$30,800.00	
		Percent Replacement	100%	
Category	Site Lighting	Future Cost	$50,907.71	
Placed in Service	January 2018			
Useful Life	25			
Replacement Year	2043			
Remaining Life	17			

Light Poles/Fixtures - Water Song - 2043

12 Each

@ $2,800.00

Light Poles/Fixtures - River Club Lot continued...

Asset ID	1068	Asset Actual Cost	$33,600.00	
		Percent Replacement	100%	
Category	Site Lighting	Future Cost	$55,535.68	
Placed in Service	January 2018			
Useful Life	25			
Replacement Year	2043			
Remaining Life	17			

Light Poles/Fixtures - Water Song continued...

Double Doors - Kayak Bld - 2043

1 Lump Sum

@ $4,200.00

Asset ID	1018
Category Building Components Placed in Service	January 2018
Useful Life	25
Replacement Year	2043
Remaining Life	17

Asset Actual Cost	$4,200.00
Percent Replacement	100%
Future Cost	$6,941.96

Window/Door Allowance - River Club - 2058

	1 Lump Sum	@ $100,000.00	
Asset ID	1002	Asset Actual Cost	$100,000.00	
		Percent Replacement	100%	
Category	Building Components	Future Cost	$257,508.27	
Placed in Service	January 2018			
Useful Life	40			
Replacement Year	2058			
Remaining Life	32			

Window/Door Allowance - River Club continued...

Standing Seam Metal Roof - Kayak Bld - 2053

	1,840 Square Feet	@ $13.50	
Asset ID	1017	Asset Actual Cost	$24,840.00	
		Percent Replacement	100%	
Category	Roofing	Future Cost	$55,176.82	
Placed in Service	January 2018			
Useful Life	35			
Replacement Year	2053			
Remaining Life	27			

Standing Seam Metal Roof - River Club - 2053

	12,670 Square Feet	@ $15.90	
Asset ID	1009	Asset Actual Cost	$201,453.00	
		Percent Replacement	100%	
Category	Roofing	Future Cost	$447,485.33	
Placed in Service	January 2018			
Useful Life	35			
Replacement Year	2053			
Remaining Life	27			

Standing Seam Metal Roof - River Club continued...

Standing Seam Roof - Amphitheater - 2053

		980 Square Feet	@ $13.50	
Asset ID	1021	Asset Actual Cost	$13,230.00	
		Percent Replacement	100%	
Category	Roofing	Future Cost	$29,387.65	
Placed in Service	January 2018			
Useful Life	35			
Replacement Year	2053			
Remaining Life	27			

Standing Seam Roof - Amphitheater continued...

Standing Seam Roof - High Point Park - 2053

		390 Square Feet	@ $13.50	
Asset ID	1073	Asset Actual Cost	$5,265.00	
		Percent Replacement	100%	
Category	Roofing	Future Cost	$11,695.08	
Placed in Service	January 2018			
Useful Life	35			
Replacement Year	2053			
Remaining Life	27			

Standing Seam Roof - High Point Park continued...

Ext. Repair/Paint - Amphitheater Structure - 2033

	1 Lump Sum	@ $4,400.00	
Asset ID	1022	Asset Actual Cost	$4,400.00	
		Percent Replacement	100%	
Category	Ext. Repair/Paint	Future Cost	$5,411.44	
Placed in Service	May 2025			
Useful Life	8			
Replacement Year	2033			
Remaining Life	7			

Ext. Repair/Paint - Kayak Bld. - 2033

Asset ID	1020
Category	Ext. Repair/Paint Placed in Service		May 2025
Useful Life	8
Replacement Year	2033
Remaining Life	7

1,420 Square Feet	@ $3.80
Asset Actual Cost	$5,396.00
Percent Replacement	100%
Future Cost	$6,636.40

Ext. Repair/Paint - Kayak Bld. continued...

Ext. Repair/Paint - Park Pavilion - 2033

		1 Lump Sum	@ $2,100.00	
Asset ID	1075	Asset Actual Cost	$2,100.00	
		Percent Replacement	100%	
Category	Ext. Repair/Paint	Future Cost	$2,582.73	
Placed in Service	May 2025			
Useful Life	8			
Replacement Year	2033			
Remaining Life	7			

Ext. Repair/Paint - Park Pavilion continued...

Ext. Repair/Paint - River Club - 2033

		8,640 Square Feet	@ $2.35	
Asset ID	1004	Asset Actual Cost	$20,304.00	
		Percent Replacement	100%	
Category	Ext. Repair/Paint	Future Cost	$24,971.36	
Placed in Service	May 2025			
Useful Life	8			
Replacement Year	2033			
Remaining Life	7			

Ext. Repair/Paint - River Club continued...

Camera System Allowance - 2033

1 Lump Sum	@ $12,000.00

Asset ID	1052	Asset Actual Cost	$12,000.00
	Percent Replacement	100%	
CategorFyurniture Fixtures	Equip.	Future Cost	$14,758.49	
Placed in Service	January 2018	
Useful Life	15	
Replacement Year	2033	
Remaining Life	7	

Pool Furniture Allowance - 2030

1 Lump Sum	@ $30,000.00

Asset ID	1078	Asset Actual Cost	$30,000.00
	Percent Replacement	100%	
CategorFyurniture Fixtures	Equip.	Future Cost	$33,765.26	
Placed in Service	January 2018	
Useful Life	10	
Adjustment	2	
Replacement Year	2030	
Remaining Life	4	

Pool Furniture Allowance continued...

Tables/Chairs - Dining Room - 2033

Asset ID	1047	1 Lump Sum
Asset Actual Cost	@ $25,000.00
$25,000.00	
		Percent Replacement	100%	
CategorFyurniture Fixtures	Equip.	Future Cost	$30,746.85	
Placed in Service	January 2018	
Useful Life	15	
Replacement Year	2033	
Remaining Life	7	

Tables/Chairs - Dining Room continued...

Televisions - River Club Porch - 2030

5 Each

@ $2,000.00

Asset ID	1064	Asset Actual Cost	$10,000.00	
		Percent Replacement	100%	
CategorFyurniture Fixtures	Equip.	Future Cost	$11,255.09	
Placed in Service	January 2025	
Useful Life	5	
Replacement Year	2030	
Remaining Life	4	

Deep Fryers - 2033		2 Each	@ $2,100.00	
Asset ID	1036	Asset Actual Cost	$4,200.00	
		Percent Replacement	100%	
Category	Kitchen Equipment	Future Cost	$5,165.47	
Placed in Service	January 2018			
Useful Life	15			
Replacement Year	2033			
Remaining Life	7			

Freezer Two Door - 2033

1 Each

@ $8,900.00

Asset ID	1041
Category	Kitchen Equipment Placed in Service		January 2018
Useful Life	15
Replacement Year	2033
Remaining Life	7

Asset Actual Cost	$8,900.00
Percent Replacement	100%
Future Cost	$10,945.88

Freezer Two Door continued...

Ice Machine - 2030

1 Each

@ $6,200.00

Asset ID	1040	Asset Actual Cost	$6,200.00	
		Percent Replacement	100%	
Category	Kitchen Equipment	Future Cost	$6,978.15	
Placed in Service	January 2018			
Useful Life	12			
Replacement Year	2030			
Remaining Life	4			

Ice Machine continued...

Range/Griddle - 2033

1 Each

@ $8,000.00

Asset ID	1037	Asset Actual Cost	$8,000.00	
		Percent Replacement	100%	
Category	Kitchen Equipment	Future Cost	$9,838.99	
Placed in Service	January 2018			
Useful Life	15			
Replacement Year	2033			
Remaining Life	7			

Range/Griddle continued...

Refrigerator 2 Door - 2033

1 Each

@ $7,200.00

Asset ID	1035
Category	Kitchen Equipment Placed in Service		January 2018
Useful Life	15
Replacement Year	2033
Remaining Life	7

Asset Actual Cost	$7,200.00
Percent Replacement	100%
Future Cost	$8,855.09

Refrigerator 2 Door continued...

Back Bar Refrigerators - 2030

2 Each

@ $3,800.00

Asset ID	1043	Asset Actual Cost	$7,600.00
	Percent Replacement	100%	
CategoryFood Service	Equipment	Future Cost	$8,553.87	
Placed in Service	January 2018	
Useful Life	12	
Replacement Year	2030	
Remaining Life	4	

Beer Cooler/Taps - 2030

1 Each

@ $2,800.00

Asset ID	1046	Asset Actual Cost	$2,800.00
	Percent Replacement	100%	
CategoryFood Service	Equipment	Future Cost	$3,151.42	
Placed in Service	January 2018	
Useful Life	12	
Replacement Year	2030	
Remaining Life	4	

Beer Cooler/Taps continued...

Mini Split Unit - Office - 2030

1 Each

@ $5,800.00

Asset ID	1029
Category	HVAC
Placed in Service	January 2018
Useful Life	12
Replacement Year	2030
Remaining Life	4

Asset Actual Cost	$5,800.00
Percent Replacement	100%
Future Cost	$6,527.95

 

Unit 1A - 2030		1 Each	@ $12,000.00	
Asset ID	1031	Asset Actual Cost	$12,000.00	
		Percent Replacement	100%	
Category	HVAC	Future Cost	$13,506.11	
Placed in Service	January 2018			
Useful Life	12			
Replacement Year	2030			
Remaining Life	4			

Unit 1A continued...

Unit 1B - 2030		1 Each	@ $12,000.00	
Asset ID	1030	Asset Actual Cost	$12,000.00	
		Percent Replacement	100%	
Category	HVAC	Future Cost	$13,506.11	
Placed in Service	January 2018			
Useful Life	12			
Replacement Year	2030			
Remaining Life	4			

Unit 1B continued...

Unit 2 - 2030		1 Each	@ $9,000.00	
Asset ID	1034	Asset Actual Cost	$9,000.00	
		Percent Replacement	100%	
Category	HVAC	Future Cost	$10,129.58	
Placed in Service	January 2018			
Useful Life	12			
Replacement Year	2030			
Remaining Life	4			

Unit 2 continued...

Water Cooler - River Club - 2038

1 Each

@ $6,800.00

Asset ID	1055
Category	Plumbing
Placed in Service	January 2018
Useful Life	20
Replacement Year	2038
Remaining Life	12

Asset Actual Cost	$6,800.00
Percent Replacement	100%
Future Cost	$9,695.17

Refurbish Allow - Dining Room - 2033

	4,800 Square Feet	@ $16.00	
Asset ID	1048	Asset Actual Cost	$76,800.00	
		Percent Replacement	100%	
Category	Interior Finishes	Future Cost	$94,454.31	
Placed in Service	January 2018			
Useful Life	15			
Replacement Year	2033			
Remaining Life	7			

Refurbish Allowance - Game Room - 2033

	1 Lump Sum	@ $8,000.00	
Asset ID	1058	Asset Actual Cost	$8,000.00	
		Percent Replacement	100%	
Category	Interior Finishes	Future Cost	$9,838.99	
Placed in Service	January 2018			
Useful Life	15			
Replacement Year	2033			
Remaining Life	7			

Refurbish Allowance - Game Room continued...

Refurbish Allowance - Pool Locker Rooms - 2033

		480 Square Feet	@ $82.00	
Asset ID	1056	Asset Actual Cost	$39,360.00	
		Percent Replacement	100%	
Category	Interior Finishes	Future Cost	$48,407.84	
Placed in Service	January 2018			
Useful Life	15			
Replacement Year	2033			
Remaining Life	7			

Refurbish Allowance - Pool Locker Rooms continued...

Concrete Pavers - Pool Deck - 2053

	10,200 Square Feet	@ $9.10	
Asset ID	1011	Asset Actual Cost	$92,820.00	
		Percent Replacement	100%	
Category	Swimming Pool	Future Cost	$206,180.04	
Placed in Service	January 2018			
Useful Life	35			
Replacement Year	2053			
Remaining Life	27			

Filtration Refurbish Allowance - 2058

	1 Lump Sum	@ $40,000.00	
Asset ID	1005	Asset Actual Cost	$40,000.00	
		Percent Replacement	100%	
Category	Swimming Pool	Future Cost	$103,003.31	
Placed in Service	January 2018			
Useful Life	40			
Replacement Year	2058			
Remaining Life	32			

Filtration Refurbish Allowance continued...

Fire Pit - Liner - 2027		1 Each	@ $6,000.00	
Asset ID	1012	Asset Actual Cost	$6,000.00	
		Percent Replacement	100%	
Category	Swimming Pool	Future Cost	$6,180.00	
Placed in Service	January 2025			
Useful Life	2			
Replacement Year	2027			
Remaining Life	1			

Fire Pit - Liner continued...

Pool Resurfacing/Tile - 2028

5,404 Square Feet

@ $32.00

Asset ID	1008
Category	Swimming Pool
Placed in Service	January 2018
Useful Life	10
Replacement Year	2028
Remaining Life	2

Asset Actual Cost	$172,928.00
Percent Replacement		100% Future Cost	$183,459.32

Pool Resurfacing/Tile continued...

Play Equip Allow - Amphitheater - 2033

	1 Lump Sum	@ $30,000.00	
Asset ID	1023	Asset Actual Cost	$30,000.00	
		Percent Replacement	100%	
Category	Playground	Future Cost	$36,896.22	
Placed in Service	January 2018			
Useful Life	15			
Replacement Year	2033			
Remaining Life	7			

Play Equip Allow - Hight Point Park - 2033

	1 Lump Sum	@ $40,000.00	
Asset ID	1072	Asset Actual Cost	$40,000.00	
		Percent Replacement	100%	
Category	Playground	Future Cost	$49,194.95	
Placed in Service	January 2018			
Useful Life	15			
Replacement Year	2033			
Remaining Life	7			

Play Equip Allow - Hight Point Park continued...

Carpet - Offices

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Operating Expense

Ceiling Fans

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Ceiling Fans continued...

Operating Expense

Dishwashing Equip (pumps/misc.)

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Dishwashing Equip (pumps/misc.) continued...

Operating Expense

Exhaust Fans - Kitchen

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Exhaust Fans - Kitchen continued...

Operating Expense

Game Equipment - Game Room

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Game Equipment - Game Room continued...

Operating Expense

Kayak Bld.Interior Repair

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Kayak Bld.Interior Repair continued...

Operating Expense

Misc. Shelves/Sorage - Bar

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Misc. Shelves/Sorage - Bar continued...

Operating Expense

Misc.Kitchen Equipment

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Misc.Kitchen Equipment continued...

Operating Expense

Park Benches/Trash Cans

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Park Benches/Trash Cans continued...

Operating Expense

Restroom Refurbishment - Kayak Bld

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Restroom Refurbishment - Kayak Bld continued...

Operating Expense

Sinks - Bar Area

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Sinks - Bar Area continued...

Operating Expense

Tableware

Asset ID

Category	Operating Expense Placed in Service		January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Tableware continued...

Operating Expense

Arrowrwood Pier

Asset ID	1088
CategoCryomponents Not Included Placed in Service	January 2025

No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Riverwalk South

Asset ID	1061
CategoCryomponents Not Included Placed in Service	January 2025
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Riverwalk South continued...

South Pier

Asset ID	1087
CategoCryomponents Not Included Placed in Service	January 2025
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

South Pier continued...

Cluster Mailboxes

Asset ID

Category Maintained By Others Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Maintained by Others

Ice Cream Freezer

Asset ID

Category Maintained By Others Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

 

Maintained by Others

Street/Traffic Signs

Asset ID

Category Maintained By Others Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Maintained by Others

Streets/Curbs/Walks

Asset ID

Category Maintained By Others Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Maintained by Others

Aluminum Gangway

Asset ID

Category Long Life Components Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Long Life Component

Concrete Pavers - High Point Park

Asset ID

Category Long Life Components Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Concrete Pavers - High Point Park continued...

Long Life Component

Electrical Panels/Switches

Asset ID

Category Long Life Components Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Electrical Panels/Switches continued...

Long Life Component

Overhead Doors - River Club

Asset ID

Category Long Life Components Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Overhead Doors - River Club continued...

Long Life Component

Pavers - River Club Porch/Breezeway

Asset ID

Category Long Life Components Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Pavers - River Club Porch/Breezeway continued...

Long Life Component

Railings - River Club

Asset ID

Category Long Life Components Placed in Service	January 2018
No Useful Life

Asset Actual Cost
Percent Replacement	100% Future Cost

Railings - River Club continued...

Long Life Component

SPECIAL NOTICE
THIS RESERVE ANALYLSIS INCLUDED A VISUAL OBSERVATION OF MAJOR COMPONENTS FOR YOUR PROPERTY. NO DISTRUCTION TESTING OR OTHER TESTING WAS CONDUCTED TO DETERMINE COMPONENT CONDITION. OUR ANALYSIS INCLUDES COMPONENTS WITH REPLACEMENT COST AND USEFUL LIFE PROJECTIONS THAT ARE TYPICAL FOR THIS TYPE OF FACILITY.
THIS ANALYSIS IS NOT A SAFETY INSPECTION OR STRUCTURAL INSPECTION AND WE RECOMMEND THE ASSOCIATION CONDUCT THOSE INSPECTIONS ON A REGULAR BASIS WITH QUALIFIED CONSULTANTS.

Report Navigation
Executive Summary provides information about the projected year end reserve balance, current annual contribution, interest, and inflation rates:
Level of Service is the type of reserve study
Funding Method is either Component Funding or Pooled Cash
Component Funding Contribution is a year one only amount
Current Funding Plan currently used by the Association
Recommended Funding Plan to maintain adequate funding
Funding Model Projections include both your current plan and our recommended plan. The information included in each column is described below:
Year begins with your study year for a 30-year term
Current cost is the current replacement of all components
Annual contribution is the amount placed in reserves each year
Annual interest earned in your funds
Annual expenditures are the projected component replacement cost by year
Projected ending balance is the year end reserve fund balance
Fully funded reserves are the fully funded balance for that year. Fully Funded formula is Fully Funded Balance= Component cost x Age/Useful Life
Percent Funded is a measure of fund strength
Current Funding Projection is your current funding plan and how it performs
Recommended Funding Model Projection is the plan we recommend
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
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
Condition Assessment (if included) is a brief description of major component conditions
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 details 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 and our credentials

METHODOLOGY
Reserve Analysis is a process that identifies capital expenses the district can expect and creates a plan to fund them. This is accomplished by a site visit to visually evaluate components to measure quantities and determine their remaining life. Component Selection Process is based on the Community Associations Institute (CAI) standards for reserve studies and selection of components.
Components must be commonly owned, have a limited and predictable life, replacement cost must be above a minimum threshold cost. Useful life and replacement cost are obtained from site inspection by experienced inspectors and our database of information, historical information, local Vendors, and comparison of similar component cost found at other properties.
The funding plan we develop includes adequate cash balances, even contributions so all owners pay their fair share over time and moderate contributions with acceptable increases. Threshold Funding maintains reserves above a “Threshold” level providing adequate funding with moderate risk; using this method requires regular analysis updates.
CREDENTIALS
Community Advisors, LLC provides capital reserve planning, property inspection, and construction oversight for a broad base of clients including High-rise Condominiums, Homeowner Associations, Churches, Private Schools, Time Shares, Active Adult, Municipal Utility Plants, Marinas, Historic Buildings & Museums, and commercial investment properties.
Personal Service attention to detail, quick response, and valued client relationships.
The range of Experience includes a broad selection of building types, ages, and uses, from protected historic structures to new communities ready for developer turnover. As commercial general contractors we have experience building many of the types of structures we now provide reserve analysis for, so we understand potential problem areas. As commercial inspectors we have experienced a variety of structural and cosmetic conditions offering solutions for repair. Areas of expertise include MEP systems, energy management, life safety systems, building envelope and roof components, marine structures, street, and other site improvements.
Detailed Site Evaluation is Conducted 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. Financial Plan Meets CAI & APRA Standards with information obtained during the site visit we build a custom-made financial plan to ensure adequate funding for future component replacement which equates to maintaining community value.
Reserve Analyst Credentials: Mr. Charles Sheppard is the owner of Community Advisors responsible for field inspection oversight and day-to-day operations. Mr. Sheppard hold a BS degree from VA Tech and has conducted building evaluations for over 30 years. He is a licensed Florida General Contractor, Home Inspector and earned the professional designations of Certified Construction Inspector (CCI), Professional Reserve Analyst (PRA) and Reserve Specialist (RS).

TERMS OF SERVICE

We have completed an analysis of your capital components that serve as a budgeting tool. This reserve study reflects the information provided by this client and is not for the purpose of performing an audit or estimating construction projects. Our site visit includes visual observation of components that are accessible and safe for our inspectors to evaluate. Roof evaluation is limited to ground observation for sloped roofs and roof top inspection for flat roofs if safe and stable access is available that meets our safety standards.
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 other 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. Destructive testing is not conducted. 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.
Projections of component remaining useful life assumes this client will perform necessary preventative maintenance and repair per industry standards. This reserve analysis study and the parameters under which it has been completed are based upon information provided to us in part by the Client and its contractors, assorted vendors, specialist, and independent contractors. Reserving fund balances and contribution amounts for use in our analysis is furnished by the client and deemed accurate. Useful life projections are determined by historical records, component conditions and our opinion based on evaluating similar components on other projects. These life projections are changed by weather conditions, use, maintenance procedures and other factors out of our control therefore regular updates to this analysis are needed to maintain funding accuracy. Replacement cost is determined by our experience with similar projects, local vendor pricing and client historical records and should not be considered suitable for budgeting repair or replacement projects. Local contractor proposals must be obtained for this work. No liability is assumed as the result of changing market prices or inaccurate estimates or projections of remaining useful life of components.
Component replacement cost and interest rates constantly change. To maintain accuracy of your funding plan, updates to this analysis should be conducted annually with a site visit every 2-3 years unless conditions warrant annual visits. Community Advisors, LLC shall not be required to participate in any legal action taken by or against our clients for any reason and shall also not be required to give testimony in depositions or in court. In all cases the liability of Community Advisors, LLC and its Principals, Employees, contractors, and Vendors shall be limited to the consulting fee agreed upon to produce this report. Client financial information is considered confidential and is not disclosed to third parties without your approval. We do use your name for our list of valued clients and when submitting proposals for new projects that request references or recent projects. That request may include the size of property, number of units or major components. We also use photos from time to time of components as an example for educational and marketing efforts. Community Advisors and the analyst who prepared this study do not 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 of both parties is completed.

DEFINITIONS

Adjustment to Useful Life: Typical useful life projections are used for each component. The adjustment is used to modify that life projection for earlier or later replacement. It only applies to the current replacement cycle.

Cash Flow Method: A method of determining reserve contributions that are “pooled” to fund replacement cost as needed without restricting funds to any one component.

Component Method: A funding method that fully funds each reserve component then sums those for the annual contribution.

Current Funding Plan: The funding plan currently used at the time of this analysis with updated component inventory and financial assumptions. This allows you to see how the current contribution level funds future component replacement.

Effective Age: Difference of useful and remaining useful life.

Fully Funded Balance: Represents the cost of used component life represented by the formula.
FFB = (Current Cost x Effective Age)/ Useful Life
Interest Contribution: The interest that should be earned on invested reserves.

Percent Funded: Ratio of reserve balance to fully funded balance.

Remaining Life: Number of years a component is projected to continue to function.

Threshold Funding: This plan maintains fund balance above a predetermined threshold dollar or percent funded amount.

Useful Life: The estimated useful life of an asset based upon industry standards, manufacturer specification, visual inspection, location, usage, association standards and prior history.