TURNBULL CREEK
COMMUNITY DEVELOPMENT DISTRICT
ST. JOHNS COUNTY, FLORIDA
REPORT DATE: May 14, 2025
Fiscal Year: October 1, 2025, through September 30, 2026

F U L L U P D A T E D R E S E R V E S T U D Y W I T H F I E L D O B S E R V A T I O N V I S I T S

C O N T E N T S

I. INTRODUCTION
FCS Letter to the Board	1
Table of Contents	2
Community Description	3
RESERVE STUDY ANALYSIS

Terminology & Definitions
General Statements & Observations Reserve Analysis Findings

O F

30 YEAR METHODOLOGY

T A B L E

30 year Cash Flow (Pooled) Funding Asset Valuation Data Sheet Stabilized Capital Reserve Funding Strategic Funding Considerations 10 Year Outlook
Charts and Graphs
TERMS AND CONDITIONS
Terms and Conditions of Use

4-5
6
7

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9
10
11-19
20

21

F C S	M A N A G E M E N T	G R O U P

T U R N B U L L	C R E E K	C O M M U N I T Y	D E V E L O P M E N T	D I S T R I C T

Page 2

May 14, 2025

FCS Management Group St. Augustine, Florida 32084
(904) 386-0186
FLCSPEC.com
Howard@flcspec.com

Board of Supervisors
Turnbull Creek Community Development District St. Johns County, Florida
RE: Reserve Study / Infrastructure Reinvestment Planning (IRP)
This Reserve Study report is specific to your community and provides you with an initial and comprehensive asset inventory and uses a unique capital project funding methodology, with a 30-year Cash Flow (Pooled) Funding Plan.

Our team of professionals have also created your customized Infrastructure Reinvestment Planning Tool©, to assist you with your annual capital improvement planning.

Immediately following the Board approving our proposal, FCS began working on the Full Updated Reserve Study and conducted onsite field observation visits on March 18th, and again on March 22nd.

As a result of our field observations, FCS identified and added over one hundred assets. The IRP tool will give the Board the ability to amend, add or delete assets to fit the desired short-term and long-term project plans.

Thank you for choosing FCS, it is a pleasure serving you and your community.

Very Respectfully,
Howard “Mac” McGaffney

President
Florida Community Specialists, LLC. (FCS)

Community Description

Turnbull Creek Community Development District (CDD), a special-purpose government entity established under Chapter 190 of the Florida Statutes and enacted by a 2014 St. Johns County ordinance, is located within the World Golf Village. The District is responsible for the ownership, operation, and maintenance of community-wide infrastructure and improvements, including an amenity center and a stormwater management system. The amenity center features an array of high-quality facilities, such as a lap swimming pool, a water slide tower, a family pool, a zero-entry splash water feature, a modernized fitness center, a social hall with a kitchen, tennis courts, pickleball courts, playgrounds, community parks with playground equipment, a basketball court, and expansive multi-use fields.

Reserve Study Terminology	
Physical Analysis: The portion of the reserve study that involves evaluating the physical condition of the association’s common area components. It includes a component inventory, condition assessment, and life and valuation estimates.
Financial Analysis: The portion of the reserve study that assesses the association’s reserve fund status and develops a funding plan. It includes the evaluation of the current fund balance status, a strategic funding plan, and an analysis, findings and recommendations on fund balance strength and opportunities.
Component / Asset Inventory: A list of all major components the association is responsible for, such as roofs, sidewalks, pools, or HVAC systems, which have a limited useful life and predictable replacement costs.
Beginning Fund Balance: The amount of money in the association’s reserve fund at the beginning of the fiscal year. It reflects the accumulated savings available for future major repairs or replacements of common area components before accounting for contributions, expenditures, or interest earned during the period.
Ending Fund Balance: The amount of money in the association’s reserve fund at the end of the fiscal year. It is calculated by taking the Beginning Fund Balance, adding reserve contributions and any interest earned, and subtracting any expenditures for repairs or replacements during the period. This balance becomes the Beginning Fund Balance for the next period.
Assessment Contributions: The regular annual contributions made by homeowners or unit owners, as part of their association dues/fees, which are allocated specifically to the reserve fund. These contributions are planned and collected over time to ensure the association has sufficient funds to cover future major repairs or replacements of common area components, such as roofs, elevators, or sidewalks, as outlined in the reserve study's funding plan. The amount is determined based on the financial analysis in the reserve study, aiming to maintain an adequate reserve fund balance and avoid special assessments.
Useful Life: An estimate of the total operational lifespan of a component, determined at the beginning of its life, often used for accounting and depreciation purposes.
Remaining Useful Life (RUL): A dynamic estimate of how much longer a component will remain operational, based on its current condition, maintenance history, and usage patterns.
Replacement Cost: The estimated cost to repair or replace a component at the end of its useful life, adjusted for inflation and current market conditions.

Reserve Study Terminology - Continued	
Unit of Measure: The standard metric or quantity used to quantify a specific component or asset in the reserve study’s component/asset inventory. It defines how the component’s size, extent, or scope is measured to estimate its replacement or repair cost.
Current Cost: The estimated cost to repair or replace a specific component in the association’s common area at the present time, based on current market prices and conditions.
Unfunded Balance: The difference between the fully funded balance (the ideal reserve fund amount needed to cover the total accrued depreciation of all components) and the actual Fund Balance (the current amount in the reserve fund). It represents the shortfall in reserve funds that the association has not yet accumulated to meet its long-term repair and replacement obligations for common area components.
Capital Improvement Plan (CIP): A strategic planning document that outlines an association or organization’s anticipated major capital projects over a specified period, typically 5 to 30 years. The CIP identifies and prioritizes significant repairs, replacements, or upgrades of common area components (e.g., roofs, HVAC systems, or pools) that the association is responsible for maintaining. It includes estimated costs, timelines, and funding strategies, often aligning with the reserve study’s Physical and Financial Analysis to ensure the reserve fund can support these capital expenditures without relying on special assessments or loans. The CIP helps ensure long-term financial stability and proper maintenance of community assets.
Cash Flow Method (Pooled Funding): A funding calculation method that pools all future replacement costs into a single reserve account and determines a stable contribution rate to offset these costs over time. It is flexible and widely used due to its ability to achieve various funding objectives.
Component Method (Straight-Line): A funding calculation method that divides the replacement cost of each component by its remaining useful life to determine the annual contribution needed for that component. This method results in variable annual budgets and often higher-than-necessary reserve balances.

General Statements and Observations
To establish a beginning Reserve Fund Balance and, we reviewed various District documents including the last 5 years of financial audits, the FY 2025 adopted budget, and unaudited Financial Statements.
Our team compiled relative information from known local market costs, current and past estimates, industry specific online stores and FCS’s proprietary community infrastructure reinvestment planning tool to estimate current and replacement cost values. During the analysis, our professionals consulted with local professional contractors including Florida Certified Contractors, Inc. (FCC), related to general construction/roofing, and CBUSS Enterprises, Inc., related to certified pool contractor services. Remaining useful life was estimated during the two onsite field observation visits. Other resources included the U.S. Bureau of Labor Statistics.
A Reserve Study that is absent of an annual capital improvement plan can lead to apprehension in approving the spending funds on capital projects. This is especially true if you cannot project short-term and long-term outlooks of revenues, expenditures, and reserve funds. The purpose of building reserve funds is to plan for and spend money on infrastructure reinvestment.
Normal repairs and maintenance items, $10,000 or less, should be considered Operations & Maintenance (O&M) and budgeted for in the General Fund. Major outlays for improvements with longer useful life projections should be considered Capital Outlay, and budgeted for in the Capital Reserve Fund

Field Visit Observations	
Slide tower rusting	
Prep, repair, seal, paint slide	
Pool resurfacing planning within the next 2 to 3 years	
Prep, prime, paint playgrounds	
Replace park benches	
Prep, prime, paint decorative streetlights	
Worn and weathered pool safety equipment	
Pond bulkhead deterioration-amenity center	
Sunken pavers around perimeter of amenity center	
Bury Drainage from downspouts at amenity center	
Heavily traffic/use of office carpet	
Worn and weathered pool furniture	
Exposed Aggregate - parking lot	
Stained shade sails and shelter covers	
Unstable covered area over the pool equipment enclosure, contributing to potential reduction of useful life in pool equipment, electrical control boxes.
(safety)	
Contact qualified roofing contractor for flat and tile roof inspection.	
Amenity center antique gates are rusting	
Amenity center exterior lights are rusting	
Consider Non-skid material for floors in the bathroom near pool and fitness center	

Reserve Analysis Findings
						
	Community Information		Details			
	Community Name		Turnbull Creek Community Development District (CDD)		
	Physical Address		101 East Positano Avenue, St. Augustine, FL 32092		
	County			St. Johns				
	Number of Units		959					
	Analysis/Findings			Details		
	Fiscal Year Begins Fiscal Year Ends			October 1, 2025
September 30, 2026		
	Total Categories				20			
	Total Number of Assets in Reserve Study		423			
	FY 2025 Adopted Reserve Assessments		$200,000		
	FY 2025 Adopted Reserve Expenses			$200,000		
	Recommended FY 2026 Assessment Level		$250,000		
	Recommended % Increase in Assessment Levels	25%			
	Targeted Assessment Level by 2028			$325,000		
	Current | Beginning Fund Balance FY 2025		$538,911		
	Projected | Ending Fund Balance FY025		$538,911		
	Targeted 10-year Ending Fund Balance		$550,000		
	Turnbull Creek CDD	Budget 2025	Budget 2024	Audited 2023	Audited 2022	Audited 2021	Audited 2020		
	Revenues	$200,000	-	$117	$12	-	-		
	
Expenses	
$200,000	
-	
$33,261	
-	
$11,946	
$34,575		
	Beginning Fund Balance	-	-	$2,756	$2,744	$190,182	$150,024		
	Ending Fund Balance	-	-	$2,783	$2,756	$374,177	$193,182		

30 Year Cash Flow (Pooled) Funding Method
The Cash Flow (Pooled) Funding Method, also referred to as the pooled reserve method, is a reserve funding approach used by community associations and districts to accumulate funds for the repair, replacement, or maintenance of major community assets (e.g., pools, roads, stormwater systems). The Cash Flow Method is acknowledged as a way to calculate reserves based on a “pooled analysis,” where funds are aggregated into a single account, and contributions are determined by projecting future expenses and ensuring adequate cash flow over time. This method incorporates inflation and interest and allows for flexibility in how funds are used across various reserve components. Our analysis uses the beginning capital reserve fund balance, the projected annual reserve expenditures over a 30-year outlook, and determines an annual assessment contribution level to ensure positive cash flow and sufficient capital reserves over the next 30 years.
Asset Valuation Data Sheet

Units of Measure | Abbreviations	
Allowance	Allow	Horsepower	Hp	Squares	Sq	
Cubic Feet	Cu Ft	Kilowatts	Kw	Square Feet	Sq Ft	
Cubic Yards	Cu Yds	Linear Feet	Ln Ft	Total	Total	
Each	Each	Linear Mile	Ln Mi	Units	Units	
Asset Categories	Current Cost Values	
Doors & Windows			$149,594		
Electronics				$92,803		
Fencing & Gates			$63,831		
Fitness Equipment			$319,639		
Flooring & Tile				$47,637		
Furniture, Fixtures & Equipment		$889,992		
Irrigation, Landscaping, Lakes, Drainage		$3,419,825		
Lighting				$1,374,188		
Maintenance Equipment			$275,397		
Mechanical & Electrical			$501,281		
Painting & Waterproofing			$1,698,739		
Paving, Concrete, Pavers			$2,447,807		
Playground Equipment			$89,255		
Pools, Water Features & Equipment		$834,502		
Recreational Area			$5,251		
Recreational Equipment			$393,305		
Roofs				$185,081		
Safety Equipment			$35,264		
Security & Access Control			$81,408		
Signage				$176,515		
Total of all Categories		$13,081,314	

Stabilized Capital Reserve Funding (SCRF)
Stabilized Capital Reserve Funding uses a unique methodology that combines the principles of Cash Flow (Pooled) funding with flexible capital improvement planning strategies to assist communities with projecting assessment levels, short and long-term infrastructure reinvestment expenses utilizing the FCS Infrastructure Reinvestment Planning Tool©. In some years, you will use reserves; in other years, you will accumulate reserves. It is highly recommended to avoid adding more projects in the years where the plan is to strategically build reserves, to avoid potential funding shortfalls.

Benefits of Stabilized Capital Reserve Funding:

Flexible Contributions: A Board can make the decision to adjust assessment contributions to the reserve fund based on current financial conditions, economic forecasts, or available resources, offering flexibility to adapt to changing circumstances. The premise is to gradually increase contributions equal to or greater than the annual CPI or Inflationary factors but give the Boards the ability to set or determine contribution amounts through annual assessments.
Inflation and Interest Adjustments: The planning tool factors inflation, while accounting for interest earned in the reserved fund. Boards can choose to incorporate the revenues from interest into the annual budget process when setting assessment levels. However, it is highly recommended to avoid using any interest earned to offset annual contributions or expenses.

Flexible Expense Planning for Capital Projects: “Contemporary reserve study reports provide asset lists with projected replacement costs and useful life outlooks for planning. Effective capital project planning, including Infrastructure Reinvestment Plans (IRPs), demands a structured annual review to prioritize projects based on emerging needs relative to the reserve study. Input from the Board, onsite staff, and stakeholders is crucial. While reserve studies provide valuable guidance, they are not the plan itself. The Board and staff develop the actual plan by evaluating projected replacements against evolving critical and essential maintenance priorities. This proactive approach focuses on deliberate replacement or repair of important infrastructure—such as pool resurfacing, motor replacement, hvac, paving, or roof repairs—rather than reacting to unexpected failures.” Howard “Mac” McGaffney

Economic Stabilization: When capital plans properly project expenses and are funded properly, SCRF can adjust projections due to economic downturns, market shifts, or unforeseen financial challenges that are specific to each community.

Capital Growth and Long-Term Sustainability: When sufficient capital reserve funds have been achieved by a community, Boards can discuss appropriate investment options with their Management company.

Strategic Funding Considerations
Prioritize Projects to achieve a 10-year average where contributions from assessments are greater than the 10-year average of expenses, and factor in 3-4% increases in annual assessment contributions for the capital reserve fund.
For capital projects that are $25,000 or greater, contact qualified contractors ahead of scheduling/planning to ask for budget estimates. Use those estimates to update the Capital Plan, projected replacement cost values and evaluate current assessment contribution needs.
In years where unplanned critical or essential projects need to be moved up, Boards can review the IRP’s planned projects for any given year and reassign items that are less essential to another year.
Use the FCS customized IRP tool for your community during budget season to determine a capital improvement plan and identify projected revenues and expenses.
Upon reviewing the reserve study and after the Board and Staff’s prioritization of projects, the Board may consider increasing the assessment contribution from
$200,000 to $250,000 in FY 2026, $300,000 in 2027, and increasing it to $325,000 by 2028. After that, CPI increases of 3-4% should project a more stabilized capital reserve fund.

Reserve Fund Details	FY 2025	FY 2026	FY 2027	FY 2028	FY 2029	
Beginning Fund Balance	$538,911	$555,109	$436,707	$314,773	$327,287	
(+) Annual Contributions	$200,000	$250,000	$300,000	$325,000	$334,750	
(-) Annual Expenditures	($200,000)	($383,059)	($433,040)	($321,975)	($298,963)	
(+) Estimated Interest	$16,198	$14,657	$11,106	$9,489	$10,355	
Use of Fund Balance	$16,198	($118,402)	($121,934)	$12,514	$46,142	
Ending Fund Balance	$555,109	$436,707	$314,773	$327,287	$373,429	

Reserve Fund Details	FY 2030	FY 2031	FY 2032	FY 2033	FY 2034	
Beginning Fund Balance	$373,429	$432,179	$483,578	$529,614	$571,600	
(+) Annual Contributions	$344,793	$355,236	$365,790	$376,764	$388,067	
(-) Annual Expenditures	($297,948)	($317,270)	($334,728)	(351,052)	($451,301)	
(+) Estimated Interest	$11,906	$13,533	$14,973	$16,274	$16,199	
Use of Fund Balance	$58,750	$51,399	$46,036	$41,986	($47,035)	
Ending Fund Balance	$432,179	$483,578	$529,614	$571,600	$524,565	

10 Year Outlook - Infrastructure Reinvestment Planning

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining
Useful Years	Useful Life (Yrs)	
2025	
Flooring & Tile	Sq. Ft.	Flooring - Carpet tile - 220 sq ft	220	$7	CapEx	2025	0	10	1,540	
Furniture, Fixtures & Equipment	Each	Grill - Outdoor - Memorial Park	2	$500	CapEx	2025	0	5	1,000	
Furniture, Fixtures & Equipment	Each	Grill - Outdoor - Pescara	2	$500	CapEx	2025	0	5	1,000	
Furniture, Fixtures & Equipment	Each	Grill - Outdoor	1	$500	CapEx	2025	0	5	500	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	4,500	
Lighting	Each	Lighting - Uplighting small - San Giacomo	12	$35	O&M	2025	0	14	420	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	5,000	
Signage	Total	Signage Replacement Allowance - Information Board	3	$1,950	CapEx	2025	0	15	5,850	
Flooring & Tile	Sq. Ft.	Storage - Flooring - Carpet tile - 32 sq ft	32	$7	CapEx	2025	0	10	224	
Flooring & Tile	Sq. Ft.	Storage - Flooring - Carpet tile - 72 sq ft	72	$7	CapEx	2025	0	10	504	
Furniture, Fixtures & Equipment	Each	Table - Picnic Composite Polywood	3	$1,275	CapEx	2025	0	10	3,825	
Furniture, Fixtures & Equipment	Each	Table - Picnic Composite Polywood - Pescara	2	$1,275	CapEx	2025	0	10	2,550	
Furniture, Fixtures & Equipment	Each	Table - Picnic Composite Polywood - San Marino	3	$1,275	CapEx	2025	0	10	3,825	
Paving, Concrete, Pavers	Sq. Ft.	Asphalt - Entry Drive to Amenity Parking lot	9450	$5	CapEx	2025	0	24	47,250	
Paving, Concrete, Pavers	Sq. Ft.	Asphalt - Parking lot - 63 spaces - 3 ADA spaces	34720	$4	CapEx	2025	0	24	138,880	
Safety Equipment	Each	AED Defibrillator	1	$2,810	CapEx	2025	0	4	2,810	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining
Useful Years	Useful Life (Yrs)	
2026	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	4,635	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	5,150	
Paving, Concrete, Pavers	Total	Asphalt - Walking Trail San Marino	1	$68,000	CapEx	2026	1	20	68,000	
Paving, Concrete, Pavers	Total	Asphalt - Walking Trail Pescara	1	$68,000	CapEx	2026	1	20	68,000	
Security & Access Control	Total	Access Control, CCTV Surveillance System	1	$7,462	CapEx	2026	1	8	7,462	
Paving, Concrete, Pavers	Sq. Ft.	Asphalt - 5 parking space, 1 ADA space - San Marino	990	$5	CapEx	2026	1	24	4,950	
Paving, Concrete, Pavers	Total	Asphalt - Pickleball court	2	$30,000	CapEx	2026	1	8	60,000	
Paving, Concrete, Pavers	Total	Asphalt - Tennis court	1	$15,000	CapEx	2026	1	8	15,000	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Recreational Equipment	Each	Dog Station Waste Stand - Pescara	1	$250	O&M	2026	1	10	250	
Recreational Equipment	Each	Dog Station Waste Stand - Porta Rosa	1	$250	O&M	2026	1	10	250	
Recreational Equipment	Each	Dog Station Waste Stand - San Giacomo	1	$250	O&M	2026	1	10	250	
Recreational Equipment	Each	Dog Station Waste Stand - San Marino	1	$250	O&M	2026	1	10	250	
Irrigation, Landscaping, Lakes, Drainage	Each	Fence, PVC, 6' Solid Panel - Irrigation Pescara	1	$2,010	CapEx	2026	1	15	2,010	
Mechanical & Electrical	Each	Fountain, Lake, Pump/Motor - Amenity Center/Positano	1	$12,936	CapEx	2026	1	6	12,936	
Mechanical & Electrical	Each	Irrigation System, Pump Station - Pescara	1	$11,845	CapEx	2026	1	15	11,845	
Pools, Water Features & Equipment	Each	Lifeguard Chair	2	$763	CapEx	2026	1	20	1,526	
Lighting	Each	Lighting - 30' area LED lights	2	$1,072	O&M	2026	1	20	2,144	
Lighting	Each	Lighting - Uplighting large	1	$175	O&M	2026	1	14	175	
Lighting	Each	Lighting - Uplighting medium	6	$125	O&M	2026	1	14	750	
Lighting	Each	Lighting - Uplighting small	2	$115	O&M	2026	1	14	230	
Lighting	Each	Lighting - Uplighting small - Pescara	14	$35	O&M	2026	1	14	490	
Pools, Water Features & Equipment	Each	Pool Equipment, Automatic Sanitation Sys, Chlorinator	1	$9,476	O&M	2026	1	15	9,476	
Painting & Waterproofing	Total	Paint Exterior - Water Slide Tower	1	$4,100	CapEx	2026	1	7	4,100	
Painting & Waterproofing	Total	Paint Interior - Amenity Center	1	$8,180	O&M	2026	1	8	8,180	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining Useful
Years	Useful Life (Yrs)	
2027	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	4,774	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	5,305	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Painting & Waterproofing	Total	Paint Exterior - Pavilion Bandstand	1	$460	O&M	2027	2	7	460	
Painting & Waterproofing	Total	Paint Exterior - Pavilion Pool Deck	1	$460	O&M	2027	2	7	460	
Painting & Waterproofing	Total	Pool Finish, Ceramic Tile Trim	1	$75,025	CapEx	2027	2	10	75,025	
Painting & Waterproofing	Total	Pool Finish, Exposed Aggregate	1	$250,000	CapEx	2027	2	10	250,000	
Recreational Area	Sq. Ft.	Shelter Frame, Replace - Tennis Court	112	$18	CapEx	2027	2	16	2,016	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining
Useful Years	Useful Life (Yrs)	
2028	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	4,917	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	5,464	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Drainage Line Allowance - Pescara	1	$24,400	O&M	2028	3	25	24,400	
Mechanical & Electrical	Total	AC Air Handler - 5 ton	1	$4,100	CapEx	2028	3	12	4,100	
Mechanical & Electrical	Total	AC Condenser - 5 ton	1	$9,900	CapEx	2028	3	12	9,900	
Furniture, Fixtures & Equipment	Each	Bench - Composite - 6 ft - Positano Round a Bout	1	$1,020	CapEx	2028	3	15	1,020	
Furniture, Fixtures & Equipment	Each	Bench - Playground - Composite 6 ft	2	$1,020	CapEx	2028	3	15	2,040	
Furniture, Fixtures & Equipment	Each	Bench - Playground - Composite 6 ft - Memorial Park	6	$1,020	CapEx	2028	3	15	6,120	
Furniture, Fixtures & Equipment	Each	Bench - Playground - Composite 6 ft - Pescara	2	$1,020	CapEx	2028	3	15	2,040	
Furniture, Fixtures & Equipment	Each	Bench - Playground - Composite 6 ft - Porta Rosa	3	$1,020	CapEx	2028	3	15	3,060	
Furniture, Fixtures & Equipment	Each	Bench - Tennis/Paddble Board - Composite 4 ft	2	$680	CapEx	2028	3	15	1,360	
Irrigation, Landscaping, Lakes, Drainage	Total	Bulkhead, PT Wood - Entry Driveway Amenity Center	1	$27,683	CapEx	2028	3	20	27,683	
Irrigation, Landscaping, Lakes, Drainage	Total	Bulkhead, PT Wood - Pool Deck	1	$45,611	CapEx	2028	3	20	45,611	
Furniture, Fixtures & Equipment	Each	Center Island - leather chair	2	$300	CapEx	2028	3	20	600	
Furniture, Fixtures & Equipment	Each	Chair - Game	4	$96	CapEx	2028	3	15	384	
Furniture, Fixtures & Equipment	Each	Couch - cloth	1	$2,300	CapEx	2028	3	15	2,300	
Mechanical & Electrical	Each	Decorative Municipal Quality LED Double Street Light Fixtur	1	$5,549	O&M	2028	3	20	5,549	
Mechanical & Electrical	Each	Decorative Municipal Quality LED Double Street Light Fixtur	1	$5,549	O&M	2028	3	20	5,549	
Irrigation, Landscaping, Lakes, Drainage	Each	Fence, PVC - Pescara Road	1	$12,566	CapEx	2028	3	15	12,566	
Furniture, Fixtures & Equipment	Each	Folding Chairs Dolly	3	$285	CapEx	2028	3	15	855	
Painting & Waterproofing	Total	Paint Exterior - Trash Enclosure	1	$260	O&M	2028	3	7	260	
Pools, Water Features & Equipment	Total	Pool Equipment, Mushroom Water Feature	1	$10,500	CapEx	2028	3	15	10,500	
Pools, Water Features & Equipment	Total	Pool Equipment, Pump/Motor/Filter Allowance	1	$6,284	O&M	2028	3	4	6,284	
Furniture, Fixtures & Equipment	Each	Room Divider - 6 panel	1	$150	CapEx	2028	3	20	150	
Flooring & Tile	Each	Rug - Area 10' round	1	$400	CapEx	2028	3	10	400	
Flooring & Tile	Each	Rug - Area 11' x 16'	1	$600	CapEx	2028	3	10	600	
Furniture, Fixtures & Equipment	Each	Table - Coffee 30" round	1	$282	CapEx	2028	3	100	282	
Furniture, Fixtures & Equipment	Each	Table - Game 4' x 4'	1	$1,350	CapEx	2028	3	100	1,350	
Furniture, Fixtures & Equipment	Each	Table - Sofa back	1	$670	CapEx	2028	3	100	670	
Recreational Equipment	Each	Volleyball commerical netting	1	$1,025	CapEx	2028	3	5	1,025	
Lighting	Each	Lighting - Parking Light Pole & Single Fixture	12	$3,328.00	CapEx	2028	3	2	39,936	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining
Useful Years	Useful Life (Yrs)	
2029	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	5,065	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	5,628	
Safety Equipment	Each	AED Defibrillator	1	$2,810	CapEx	2025	0	4	3,163	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Lighting	Each	Scone - 40" - San Giacomo	4	$872	O&M	2029	4	18	2,850	
Painting & Waterproofing	Total	Paint, Seal, Repair - Amenity Center	1	$15,500	O&M	2029	4	7	15,500	
Mechanical & Electrical	Total	AC Air Handler - 5 ton	1	$4,100	CapEx	2029	4	12	4,100	
Mechanical & Electrical	Total	AC Condenser - 5 ton	1	$9,900	CapEx	2029	4	12	9,900	
Furniture, Fixtures & Equipment	Each	Bookcase - corner	1	$160	CapEx	2029	4	15	160	
Furniture, Fixtures & Equipment	Each	Cabinet - Hutch with 2 doors and drawer	1	$3,589	CapEx	2029	4	24	3,589	
Mechanical & Electrical	Each	Can Lights - LED	22	$30	O&M	2029	4	10	660	
Mechanical & Electrical	Each	Can Lights - LED	3	$30	O&M	2029	4	10	90	
Mechanical & Electrical	Each	Can Lights - LED	4	$30	O&M	2029	4	10	120	
Mechanical & Electrical	Each	Can Lights - LED	19	$30	O&M	2029	4	10	570	
Mechanical & Electrical	Each	Can Lights - LED	1	$30	O&M	2029	4	10	30	
Mechanical & Electrical	Each	Can Lights - LED	4	$30	O&M	2029	4	10	120	
Mechanical & Electrical	Each	Can Lights - LED	9	$30	O&M	2029	4	10	270	
Furniture, Fixtures & Equipment	Each	Chair - Accent cloth	2	$370	CapEx	2029	4	15	740	
Furniture, Fixtures & Equipment	Each	Chair - Accent leather	1	$1,276	CapEx	2029	4	20	1,276	
Lighting	Each	Chandlelier	1	$697	CapEx	2029	4	20	697	
Electronics	Each	Computer Desktop	1	$3,750	CapEx	2029	4	5	3,750	
Electronics	Each	Computer Laptop	1	$1,200	CapEx	2029	4	5	1,200	
Electronics	Each	Computer monitor 27"	1	$199	CapEx	2029	4	8	199	
Fitness Equipment	Each	Equipment - Fitness - Strength - Pec Fly/ Rear Delt	1	$4,100	CapEx	2029	4	18	4,100	
Fitness Equipment	Each	Equipment - Fitness - Strength - Abdominal /Back Extensio	1	$4,783	CapEx	2029	4	18	4,783	
Fitness Equipment	Each	Equipment - Fitness - Strength - Chin/Dip/Leg Raise	1	$4,300	CapEx	2029	4	18	4,300	
Fitness Equipment	Each	Equipment - Fitness - Strength - Hip Abductor/Adductor	1	$6,300	CapEx	2029	4	18	6,300	
Fitness Equipment	Each	Equipment - Fitness - Strength - Leg Curl / Extension	1	$4,783	CapEx	2029	4	18	4,783	
Fitness Equipment	Each	Equipment - Fitness - Strength - Leg Press	1	$5,850	CapEx	2029	4	18	5,850	
Fitness Equipment	Each	Equipment - Fitness - Strength - Multi press	1	$5,100	CapEx	2029	4	18	5,100	
Paving, Concrete, Pavers	Sq. Ft.	Gravel/sand - Bocci Court - 26' x 62' = 1612 sq ft	1612	$5	CapEx	2029	4	5	8,060	
Lighting	Each	Lighting - Uplighting small	12	$35	O&M	2029	4	14	420	
Electronics	Each	Multifunction printer	1	$650	CapEx	2029	4	5	650	
Painting & Waterproofing	Sq. Ft.	Paint - 1245 sq ft	1245	$4	O&M	2029	4	10	4,980	
Painting & Waterproofing	Sq. Ft.	Paint - 1510 sq ft	1510	$4	O&M	2029	4	10	6,040	
Painting & Waterproofing	Total	Paint Exterior - Mail Pavilion Pescara	1	$3,100	O&M	2029	4	7	3,100	
Painting & Waterproofing	Total	Paint Exterior - Mail Pavilion San Giacomo	1	$3,400	O&M	2029	4	7	3,400	
Painting & Waterproofing	Each	Paint Exterior - Maintenance Storage Shed	1	$560	O&M	2029	4	7	560	
Furniture, Fixtures & Equipment	Each	Plantation Shutter - composite 58" x 24"	1	$463	CapEx	2029	4	35	463	
Furniture, Fixtures & Equipment	Each	Plantation Shutter - composite 65" x 36"	1	$643	CapEx	2029	4	35	643	
Furniture, Fixtures & Equipment	Each	Planter - 30' circumference	1	$2,000	CapEx	2029	4	30	2,000	
Furniture, Fixtures & Equipment	Each	Planter - Stone Urn	2	$850	CapEx	2029	4	30	1,700	
Mechanical & Electrical	Each	Sconce - 24"	8	$230	O&M	2029	4	18	1,840	
Mechanical & Electrical	Each	Sconce - 40"	4	872	O&M	2029	4	18	2,850	
Mechanical & Electrical	Each	Sconce - 40"	2	872	O&M	2029	4	18	2,850	
Mechanical & Electrical	Each	Sconce - 40"	2	872	O&M	2029	4	18	2,850	
Recreational Equipment	Each	Soccer Goal	4	1245	CapEx	2029	4	15	4,980	
Mechanical & Electrical	Each	SR Smith pool lift	2	8023	CapEx	2029	4	7	16,046	
Painting & Waterproofing	Sq. Ft.	Storage - paint - 120 sq ft	120	$4	O&M	2029	4	10	480	
Painting & Waterproofing	Sq. Ft.	Storage - Paint - 200 sq ft	200	$4	O&M	2029	4	10	800	
Maintenance Equipment	Total	Storage - Water tank heater - 55 gal	1	$6,472	CapEx	2029	4	10	6,472	
Furniture, Fixtures & Equipment	Each	Table - 60" Round Pedestal dining set	1	$4,095	CapEx	2029	4	100	4,095	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Metal 32 gal	3	$439	CapEx	2029	4	6	1,317	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Metal 32 gal - Pescara	1	$439	CapEx	2029	4	10	439	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Plastic - 36 gal	2	$280	CapEx	2029	4	20	560	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Plastic - 36 gal	1	$280	CapEx	2029	4	20	280	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Plastic - 36 gal	2	$280	CapEx	2029	4	20	560	
Furniture, Fixtures & Equipment	Each	Trash Bin - slim	1	$46	CapEx	2029	4	20	46	
Furniture, Fixtures & Equipment	Each	Trash Bin - Squared top plastic - 55 gal	6	$355.00	CapEx	2029	4	20	2,130	
Furniture, Fixtures & Equipment	Each	Water Fountain - Stone Aggregate	1	$2,859.00	CapEx	2029	4	5	2,859	
Security & Access Control	Total	Access Control, FOB Reader	2	$4,500.00	CapEx	2029	4	10	9,000	
Roofs	Squares	Roof, Concrete Barrel Tile - Water Slide Tower	5	$1,325	CapEx	2029	4	40	6,625	
Roofs	Squares	Roof, Metal Panel - Amenity Center	8	$1,247	CapEx	2029	4	40	9,976	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining Useful
Years	Useful Life (Yrs)	
2030	
Furniture, Fixtures & Equipment	Each	Grill - Outdoor - Memorial Park	2	$500	CapEx	2025	0	5	1,159	
Furniture, Fixtures & Equipment	Each	Grill - Outdoor - Pescara	2	$500	CapEx	2025	0	5	1,159	
Furniture, Fixtures & Equipment	Each	Grill - Outdoor	1	$500	CapEx	2025	0	5	580	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	5,217	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	5,796	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Lighting	Each	Lighting - Parking Light Pole & Single Fixture	12	$3,328.00	CapEx	2028	3	2	42,368	
Furniture, Fixtures & Equipment	Sq. Ft.	Shelter Fabric, Recover - Tennis Court	112	$16	CapEx	2030	5	8	1,792	
Furniture, Fixtures & Equipment	Sq. Ft.	Shelter Fabric, Recover - Walking Trail Pescara (2 Total)	560	$16	CapEx	2030	5	8	8,960	
Furniture, Fixtures & Equipment	Sq. Ft.	Shelter Fabric, Recover - Walking Trail San Marino (2 Total	560	$16	CapEx	2030	5	8	8,960	
Fitness Equipment	Each	Equipment - Fitness - Cardio - Elliptical Cross Trainer	1	$6,399	CapEx	2030	5	10	6,399	
Fitness Equipment	Each	Equipment - Fitness - Cardio - Recumbent Bike	1	$4,700	CapEx	2030	5	10	4,700	
Fitness Equipment	Each	Equipment - Fitness - Cardio - Treadmill	3	$6,900	CapEx	2030	5	10	10,999	
Furniture, Fixtures & Equipment	Each	Appliance - Microwave Oven combo	1	$3,148.00	CapEx	2030	5	10	3,148	
Furniture, Fixtures & Equipment	Each	Appliance - Refridgerator	1	$4,500.00	CapEx	2030	5	10	4,500	
Paving, Concrete, Pavers	Sq. Ft.	Asphalt - Basketball court resurfacing	5400	$7.00	CapEx	2030	5	8	37,800	
Recreational Equipment	Each	Baseball Backstop Chain link fence	1	$5,893	CapEx	2030	5	20	5,893	
Recreational Equipment	Each	Basketball Court Backboard & Goal	1	$6,170	O&M	2030	5	12	6,170	
Furniture, Fixtures & Equipment	Sq. Ft.	Ceiling - Acoustic Tiles - 30' x 21' = 630 sq ft	630	$15	CapEx	2030	5	15	9,450	
Furniture, Fixtures & Equipment	Sq. Ft.	Ceiling - Acoustic Tiles 22' x 10' = 220 sq ft	220	$15	CapEx	2030	5	15	3,300	
Doors & Windows	Each	Emergency Door Kit	4	$250	CapEx	2030	5	30	1,000	
Doors & Windows	Each	Emergency Door Kit	1	$250	CapEx	2030	5	30	250	
Furniture, Fixtures & Equipment	Each	Faucet - brushed nickel	2	$140	CapEx	2030	5	10	280	
Furniture, Fixtures & Equipment	Each	Grill - Two Burner Flat top - propane	1	$400	CapEx	2030	5	6	400	
Lighting	Total	Lighting - Automation Controller Allowance	1	$4,119	O&M	2030	5	20	4,119	
Lighting	Total	Lighting - Replacement Allowance, Exterior - Amenity Cente	1	$5,150	O&M	2030	5	20	5,150	
Furniture, Fixtures & Equipment	Each	Office chairs with wheels	3	$300	CapEx	2030	5	8	900	
Signage	Total	Signage Replacement Allowance - Amenity Center	4	$1,300	O&M	2030	5	15	5,200	
Furniture, Fixtures & Equipment	Each	Sink - Undermount oval	2	$90	CapEx	2030	5	10	180	
Recreational Equipment	Total	Soccer & Lacrosse Goal	1	$2,300	O&M	2030	5	10	2,300	
Recreational Equipment	Each	Tennis Court Windscreen, 10'	1	$4,489	CapEx	2030	5	8	4,489	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Metal 32 gal	1	$439	CapEx	2030	5	10	439	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Metal 32 gal - Porta Rosa	1	$439	CapEx	2030	5	10	439	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Metal 32 gal - San Marino	2	$439	CapEx	2030	5	10	878	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Metal 32 gal - Tennis Court	1	$439	CapEx	2030	5	10	439	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Plastic - 36 gal	1	$280	CapEx	2030	5	20	280	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Plastic - 36 gal	2	$280	CapEx	2030	5	20	560	
Furniture, Fixtures & Equipment	Each	Trash Bin - Domed Plastic - 36 gal	1	$280	CapEx	2030	5	20	280	
Electronics	Each	TV - 42"	1	$350	CapEx	2030	5	8	350	
Electronics	Each	TV - 48"	1	$500	CapEx	2030	5	8	500	
Electronics	Each	TV - 65"	1	$950	CapEx	2030	5	8	950	
Electronics	Each	TV - 85"	1	$2,500	CapEx	2030	5	8	2,500	
Electronics	Each	TV and ceiling mount	1	$200	CapEx	2030	5	8	200	
Electronics	Each	TV soundbar	1	$1,100	CapEx	2030	5	8	1,100	
Electronics	Each	TV wall mount	3	$40	CapEx	2030	5	8	120	
Furniture, Fixtures & Equipment	Each	Water Fountain	1	$1,295	CapEx	2030	5	25	1,295	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining
Useful Years	Useful Life (Yrs)	
2031	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	5,373	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	5,970	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Recreational Equipment	Each	Bike Rack	1	$321	CapEx	2031	6	15	321	
Recreational Equipment	Each	Bike Rack - Positano Round a Bout	1	$321	CapEx	2031	6	15	321	
Painting & Waterproofing	Total	Paint Exterior - Mail Pavilion Positano	1	$3,400	O&M	2031	6	7	3,400	
Painting & Waterproofing	Total	Paint Exterior - Pavilion San Marino	1	$1,970	O&M	2031	6	7	1,970	
Pools, Water Features & Equipment	Total	Pool Slide	1	$137,316	CapEx	2031	6	20	137,316	
Furniture, Fixtures & Equipment	Sq. Ft.	Porch - Covered 16' x 16'	1	$3,875	CapEx	2031	6	15	3,875	
Mechanical & Electrical	Each	Sconce - 40" - Pescara	2	$872	O&M	2031	6	18	2,850	
Signage	Total	Signage Letters & Logo - Monument Pescara Entry	2	$5,200	CapEx	2031	6	20	10,400	
Signage	Total	Signage Letters & Logo - Monument Positano Entry	2	$6,500	CapEx	2031	6	20	13,000	
Signage	Total	Signage Letters & Logo - Monument San Giacomo Entry	2	$6,500	CapEx	2031	6	20	13,000	
Signage	Total	Signage Letters & Logo - Monument San Marino	1	$5,492	CapEx	2031	6	20	5,492	
Pools, Water Features & Equipment	Total	Stairs, Steel Pan Restoration Allowance - Water Slide	1	$16,887	O&M	2031	6	20	16,887	
Furniture, Fixtures & Equipment	Each	Water fountain - dual with bottle station	1	$2,095	CapEx	2031	6	25	2,095	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining Useful
Years	Useful Life (Yrs)	
2032	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	5,534	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	6,149	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Mechanical & Electrical	Each	Fountain, Lake, Pump/Motor - Amenity Center/Positano	1	$12,936	CapEx	2026	1	6	15,446	
Pools, Water Features & Equipment	Total	Pool Equipment, Pump/Motor/Filter Allowance	1	$6,284	O&M	2028	3	4	7,073	
Lighting	Each	Lighting - Parking Light Pole & Single Fixture	12	$3,328.00	CapEx	2028	3	2	44,948	
Furniture, Fixtures & Equipment	Each	Planter - Stone Urn - Pescara	2	$850.00	CapEx	2032	7	30	1,700	
Furniture, Fixtures & Equipment	Each	Planter - Stone Urn - San Giacomo	2	$850	CapEx	2032	7	30	1,700	
Recreational Equipment	Each	Playground Structures - San Marino	1	$34,329.00	CapEx	2032	7	20	34,329	
Roofs	Squares	Roof, Modified Bitumen - Amenity Center	8	$1,325	CapEx	2032	7	20	10,600	
Mechanical & Electrical	Each	Decorative Municipal Quality LED Double Street Light Fixtur	5	$5,549	O&M	2032	7	20	27,745	
Fitness Equipment	Each	Equipment - Fitness - Strength - Weight Bars and Rack	1	$950	CapEx	2032	7	20	950	
Fencing & Gates	Ln. Ft.	Fencing, Aluminum Picket	493	$55	CapEx	2032	7	30	27,115	
Fencing & Gates	Each	Gate - Custom 9 1/2' x 10' iron	2	$3,250	CapEx	2032	7	50	6,500	
Fencing & Gates	Each	Gate, Alum Steel - Pool Equipment	3	$1,702	CapEx	2032	7	20	5,106	
Fencing & Gates	Each	Gate, Alum, 6' x 6' - Trash Enclosure	2	$1,702	CapEx	2032	7	20	3,404	
Lighting	Each	Lighting - Parking Light Pole & Double Fixture	2	$5,549.00	O&M	2032	7	20	11,098	
Lighting	Each	Lighting - Post on bridge	4	$150.00	O&M	2032	7	18	600	
Furniture, Fixtures & Equipment	Each	Mirror - 24" x 36" = 6 sq ft	6	$20.00	CapEx	2032	7	15	120	
Furniture, Fixtures & Equipment	Each	Mirror - 24" x 36" = 6 sq ft	6	$20.00	CapEx	2032	7	15	120	
Furniture, Fixtures & Equipment	Each	Mirror - 24" x 36" = 6 sq ft	6	$20.00	CapEx	2032	7	15	120	
Furniture, Fixtures & Equipment	Each	Mirror - 24" x 36" = 6 sq ft	6	$20.00	CapEx	2032	7	15	120	
Furniture, Fixtures & Equipment	Each	Mirror - 52" x 51" = 19 sq ft	19	$20.00	CapEx	2032	7	15	380	
Furniture, Fixtures & Equipment	Each	Mirror - 58" x 52" = 21 sq ft	21	$20.00	CapEx	2032	7	15	420	
Furniture, Fixtures & Equipment	Each	Mirror - 58" x 52" = 21 sq ft	21	$20.00	CapEx	2032	7	15	420	
Furniture, Fixtures & Equipment	Each	Mirror - 76" x 57" = 31 sq ft	31	$20.00	CapEx	2032	7	15	620	
Furniture, Fixtures & Equipment	Each	Mirror - 79" x 124" = 69 sq ft	69	$20.00	CapEx	2032	7	15	1,380	
Furniture, Fixtures & Equipment	Each	Mirror - 79" x 71" = 39 sq ft	39	$20	CapEx	2032	7	15	780	
Furniture, Fixtures & Equipment	Each	Mirror - 79" x 84" = 47 sq ft	47	$20	CapEx	2032	7	15	940	
Recreational Equipment	Sq. Ft.	Shelter Fabric, Recover - Baseball	280	$16	CapEx	2032	7	8	4,480	
Recreational Equipment	Sq. Ft.	Shelter Fabric, Recover - Basketball	280	$16	CapEx	2032	7	8	4,480	
Recreational Equipment	Sq. Ft.	Shelter Fabric, Recover - Pool Deck	280	$16	CapEx	2032	7	8	4,480	
Electronics	Total	Sound System	1	$3,000	CapEx	2032	7	15	3,000	
Irrigation, Landscaping, Lakes, Drainage	Each	Fence, Alum Picket, 8' - Monument Positano Entry	1	$3,935	CapEx	2032	7	50	3,935	
Irrigation, Landscaping, Lakes, Drainage	Each	Fence, Alum Pkt, 8' - Monument San Giacomo Entry	1	$3,935	CapEx	2032	7	50	3,935	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining
Useful Years	Useful Life (Yrs)	
2033	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	5,700	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	6,334	
Safety Equipment	Each	AED Defibrillator	1	$2,810	CapEx	2025	0	4	3,560	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Painting & Waterproofing	Total	Paint Exterior - Water Slide Tower	1	$4,100	CapEx	2026	1	7	5,042	
Recreational Equipment	Each	Volleyball commerical netting	1	$1,025	CapEx	2028	3	5	1,188	
Irrigation, Landscaping, Lakes, Drainage	Ln. Ft.	Fence - Tennis Paddle Board Courts - VC Chain Link 600 ft	1	$19,370	CapEx	2033	8	30	19,370	
Lighting	Each	Lighting - Tennis Court Light Pole & Double Fixture	3	$16,500	CapEx	2033	8	20	49,500	
Lighting	Each	Lighting - Tennis Court Light Pole & Single Fixture	6	$5,400	CapEx	2033	8	20	32,400	
Pools, Water Features & Equipment	Total	Pool Equipment, Filtration System	1	$87,400	CapEx	2033	8	15	87,400	
Painting & Waterproofing	Total	Refurb & Paint Allowance - Main Monument Monument Po	1	$19,800	O&M	2033	8	30	19,800	
Painting & Waterproofing	Total	Refurb & Paint Allowance - Main Monument San Giacomo	1	$21,007	O&M	2033	8	30	21,007	
Painting & Waterproofing	Total	Refurb & Paint Allowance - Monument Pescara Entry	1	$1,250	O&M	2033	8	30	1,250	
Painting & Waterproofing	Total	Refurb & Paint Allowance - Monument San Giacomo Entry	1	$2,250	O&M	2033	8	30	2,250	
Painting & Waterproofing	Total	Refurb & Paint Allowance - Monument San Marino Entry	1	$1,250	O&M	2033	8	30	1,250	

CATEGORY	UNIT OF MEASURE	
DESCRIPTION	
QUANTITY	
UNIT COST	CAPEX /
O&M	Project Year	Remaining Useful
Years	Useful Life (Yrs)	
2034	
Irrigation, Landscaping, Lakes, Drainage	Total	Irrigation System Allowance	1	$20,000	O&M	2025	0	1	20,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Lake Embankment Stabilization - Annual Allowance	1	$40,000	O&M	2025	0	1	40,000	
Irrigation, Landscaping, Lakes, Drainage	Total	Landscape Allowance	1	$30,000	O&M	2025	0	1	30,000	
Lighting	Each	Lighting - Decorative LED Street Light Fixture - Allowance	1	$4,500	CapEx	2025	0	1	5,871	
Paving, Concrete, Pavers	Total	Sidewalk - Annual Allowance	1	$5,000	CapEx	2025	0	1	6,524	
Security & Access Control	Total	Access Control, CCTV Surveillance System	1	$7,462	CapEx	2026	1	8	9,453	
Paving, Concrete, Pavers	Total	Asphalt - Pickleball court	2	$30,000	CapEx	2026	1	8	76,006	
Paving, Concrete, Pavers	Total	Asphalt - Tennis court	1	$15,000	CapEx	2026	1	8	19,002	
Paving, Concrete, Pavers	Total	Concrete Sidewalk Repair Allowance	1	$5,000	O&M	2026	1	1	5,000	
Painting & Waterproofing	Total	Paint Interior - Amenity Center	1	$8,180	O&M	2026	1	8	10,362	
Painting & Waterproofing	Total	Paint Exterior - Pavilion Bandstand	1	$460	O&M	2027	2	7	566	
Painting & Waterproofing	Total	Paint Exterior - Pavilion Pool Deck	1	$460	O&M	2027	2	7	566	
Lighting	Each	Lighting - Parking Light Pole & Single Fixture	12	$3,328.00	CapEx	2028	3	2	47,686	
Electronics	Each	Computer Desktop	1	$3,750	CapEx	2029	4	5	4,347	
Electronics	Each	Computer Laptop	1	$1,200	CapEx	2029	4	5	1,391	
Paving, Concrete, Pavers	Sq. Ft.	Gravel/sand - Bocci Court - 26' x 62' = 1612 sq ft	1612	$5	CapEx	2029	4	5	9,344	
Electronics	Each	Multifunction printer	1	$650	CapEx	2029	4	5	754	
Furniture, Fixtures & Equipment	Each	Water Fountain - Stone Aggregate	1	$2,859.00	CapEx	2029	4	5	3,314	
Furniture, Fixtures & Equipment	Each	Chaise Lounge	81	$220	CapEx	2034	9	18	17,820	
Fitness Equipment	Each	Equipment - Fitness - Cardio - PowerMill Climber	1	$8,999	CapEx	2034	9	10	8,999	
Fitness Equipment	Each	Equipment - Fitness - Strength- Dual Adjustable Pulley	1	$9,188	CapEx	2034	9	18	9,188	
Irrigation, Landscaping, Lakes, Drainage	Ln. Ft.	Fencing, Aluminum Picket - 600'	600	$55	CapEx	2034	9	50	33,000	
Pools, Water Features & Equipment	Each	Keifer swim storage reel and cover	1	$3,760	CapEx	2034	9	10	3,760	
Pools, Water Features & Equipment	Each	Lifeguard Chair	2	$763	CapEx	2034	9	20	1,526	
Furniture, Fixtures & Equipment	Each	Outdoor ceiling fans	4	$548	CapEx	2034	9	8	2,192	
Furniture, Fixtures & Equipment	Each	Outdoor Patio Heater	2	$280	CapEx	2034	9	6	560	
Furniture, Fixtures & Equipment	Each	Outdoor shower	1	$100	CapEx	2034	9	20	100	
Furniture, Fixtures & Equipment	Each	Patio Dining Table with 4 chairs	16	$1,045	CapEx	2034	9	18	16,720	
Furniture, Fixtures & Equipment	Each	Pergola - Spanish Tile	1	$30,000	CapEx	2034	9	30	30,000	
Furniture, Fixtures & Equipment	Each	Planter - Stone Urn	4	$850	CapEx	2034	9	30	3,400	
Painting & Waterproofing	Sq. Ft.	Pool Deck Finish, Acrylic Coating - Bridge	328	$7	CapEx	2034	9	10	2,296	
Fencing & Gates	Ln. Ft.	Railing, Alum Picket, 72' - Bridge Pool Deck	72	$50	CapEx	2034	9	30	3,600	
Furniture, Fixtures & Equipment	Sq. Ft.	Sail Shade - Poolside - 16' x 12'	1	$5,376	CapEx	2034	9	16	5,376	
Pools, Water Features & Equipment	Each	Swim lane line	5	$1,000	CapEx	2034	9	8	5,000	
Furniture, Fixtures & Equipment	Each	Table - Barista with chair	1	$409	CapEx	2034	9	18	409	
Furniture, Fixtures & Equipment	Each	Table - Pation with umbrella	1	$290	CapEx	2034	9	4	290	
Furniture, Fixtures & Equipment	Each	Table - Round glass top accent	15	$100	CapEx	2034	9	18	1,500	
Furniture, Fixtures & Equipment	Each	Table - Square glass top	1	$85	CapEx	2034	9	18	85	
Fencing & Gates	Each	Trex post with rope 3 lines	13	$75	CapEx	2034	9	20	975	
Furniture, Fixtures & Equipment	Each	Umbrella with base	12	$360	CapEx	2034	9	4	4,320	
Furniture, Fixtures & Equipment	Each	6 Pilliars open dining area	1	$10,000	CapEx	2034	9	30	10,000	

Charts and Graphs

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Florida Community Specialists (FCS) gathers data from various sources to estimate construction material and labor costs. Diligent research has resulted in the reasonable and experienced information contained in this report. The data and cost projections are not meant to take the place of actual qualified proposals for work to be done. FCS accepts no liability for errors or inaccuracies. Unless specified, each cost is based on replacing an item entirely. Factors such as inflation, material availability, qualified labor shortages, or unforeseen events could impact prices significantly. Our estimate does not account for outlier factors in labor, material premiums, costs to comply with building codes, demolition, or land values. FCS has no current or future interest in performing the work involved in the compilation of this report. We confirm that our compensation for this report is not contingent upon the value estimates, or from the gathering of information from any of our resources. While construction plans and as-builts were unavailable, assumptions about unseen components were made based on similar properties or input from industry resources, qualified local contractors, and other confidential sources. We reserve the right to revise the assumptions in our report, at no additional cost to our clients, should updated information become readily available. Our assessment of the assets' condition is based solely on visual impressions, and no testing has been done. We make no warranty regarding the structure's soundness. The conclusions in this report apply only to the property for which our services were contracted for. This report should not be presumed to be relevant to similar properties. We are not obliged to provide testimony or appear in legal or administrative proceedings unless agreed upon beforehand. The total liability of FCS and its employees is limited to the fee paid for this report. All data used in the analysis and conclusions are to the best of our knowledge true and correct. By accepting or using this report, you agree to these terms and final payment concludes the business for which we are contracted. Dissemination of the IRP tool is prohibited, and use of the tool is limited to FCS and its contracted clients who agree to the annual licensing fee.