DEER ISLAND HOMEOWNERS ASSOCIATION OF KILLARNEY, INC.

Transcription

1 DEER ISLAND HOMEOWNERS ASSOCIATION OF KILLARNEY, INC. FINANCIAL REPORT AUGUST 31, 2017 FINANCIAL STATEMENTS: BALANCE SHEET PROFIT AND LOSS VARIANCE WITH ANNUAL BUDGETS DETAILED GENERAL LEDGER ACCOUNTS RECEIVABLE REPORT PREPAID ASSESSMENTS REPORT ACCOUNTS PAYABLE REPORT CASH DISBURSEMENT REPORT BANK STATEMENTS WITH RECONCILIATION REPORTS 760 FLORIDA CENTRAL PKWY - SUITE 212 LONGWOOD, FL (407)

2 DEER ISLAND HOA OF KILLARNEY, INC Page: 1 Balance Sheet As of 08/31/17 Account Description Operating Reserves Other Totals ASSETS CASH ACCOUNTS 1015 BB&T - OPERATING # , , BB&T - RESERVE # , , FIDELITY BK-12MO CD ( ) 101, , BB&T - CONSTRUCTION #8159 2, , OTHER ASSETS 1110 OWNER A/R 1, , DUE TO OPER FR RSRVS PREPAID INS - LIABILITY(02/18) 1, , PREPAID INS - D&O (09/17) PREPAID EXPENSES - LAWN 2, , DEPOSITS 3, , TOTAL ASSETS 74, , , =============== =============== =============== =============== LIABILITIES & EQUITY CURRENT LIABILITIES: 2005 A/P ITL MGMT CO ACCOUNTS PAYABLE 1, , PREPAID ASSESSMENTS 7, , DEFERRED ASSESSMENTS 51, , ACCRUED EXPENSE - ELECTRIC DUE FR RSRVS TO OPER DEPOSIT - EVANS WESTBAY 7, , Subtotal Current Liabilities: 69, , RESERVES: STATUTORY 3105 RESERVE -RESURFACE-ROAD 63, , NON-STATUTORY 3300 RESERVE - GENERAL/CONTINGENCY 34, , RESERVES - ENTRANCE AREA 18, , RESERVES - FOUNTAIN 10, , RESERVES - RECREATION AREA 57, , SPEND FROM RECREATION AREA (2,218.07) (2,218.07) 3500 RESERVE - INTEREST EARNED

3 DEER ISLAND HOA OF KILLARNEY, INC Page: 2 Balance Sheet As of 08/31/17 Account Description Operating Reserves Other Totals Subtotal Reserves: , , EQUITY: Current Year Net Income/(Loss) 5, , Subtotal Equity: 5, , TOTAL LIABILITIES & EQUITY 74, , , =============== =============== =============== ===============

4 INCOME DEER ISLAND HOA OF KILLARNEY, INC Page: 1 Income/Expense Statement Period: 08/01/17 to 08/31/17 Current Period Year-To-Date Yearly Account Description Actual Budget Variance Actual Budget Variance Budget SEMI-ANNUAL ASSESSMENT FEES 12, , , , , NSF FEES ADMIN FEE (50.00).00 (50.00) GATE REMOTE INCOME INTEREST INCOME - RESERVES INTEREST INCOME - OPERATING CERTIFIED MAIL INCOME (6.68).00 (6.68) INTEREST INCOME - OWNER CHGS ALLOC. INTER - RESERVES (17.89).00 (17.89) (119.96).00 (119.96) MISC PROJECTS/REPAIRS MISCELLANEOUS INCOME (495.00).00 3, (3,960.00) 5, TOTAL INCOME 12, , (414.81) 104, , (3,080.13) 160, EXPENSES BUILDING REPAIRS & MAINT Total Bldgs Repair & Maint GROUNDS MAINTENANCE FOUNTAIN MAINT/REPAIRS , , , POND TREATMENT (50.00) 3, , (950.00) 3, ENTRANCE SIGNS/LIGHTS , , , GATE TELEPHONE 1, (1,510.28) 1, , (635.28) 1, GATE REPAIRS/MAINT , , , ENTRANCE / WALL SECURITY (695.67) , , PRESSURE WASHING , , (633.36) 2, SIDEWALK REPAIRS & MAINT , , , DOCK MAINTENANCE , , , MISC REPAIRS & MAINT , , , Total Grounds Maintenance 2, , (755.94) 10, , , , LANDSCAPE MAINTENANCE LAWN SERVICE 2, , , , , SOD/MULCH , , (704.64) 8, ANNUALS (537.33) 5, , (1,948.89) 5, PLANT MATERIAL 3, (3,160.00) 3, (3,200.00) TREE TRIMMING & REMOVAL , , , PEST CONTROL LAWNS (450.00) IRRIGATION REPAIRS & MAINT (589.78) 4, , (1,682.39) 3,500.00

5 DEER ISLAND HOA OF KILLARNEY, INC Page: 2 Income/Expense Statement Period: 08/01/17 to 08/31/17 Current Period Year-To-Date Yearly Account Description Actual Budget Variance Actual Budget Variance Budget MISC LANDSCAPE MAINTENANCE , , Total Landscape Maintenance 7, , (2,862.02) 42, , (3,393.56) 58, UTILITIES ELECTRIC - AERATOR , , , ELECTRIC - FOUNTAIN , , , ELECTRIC (96.72) ELECTRIC - IRR WELL , ELECTRIC - TENNIS CT (7.64) (135.98) ELECTRIC - STR LIGHTS 1, , , , , , ELECTRIC - ENTRANCE , GATE INTERNET , (1,558.16).00 Total Utilities 1, , , , , , , AMENITIES Total Amenities: ADMINISTRATIVE MANAGEMENT FEES , , , SHIPPING & POSTAGE (6.20) 1, (670.31) COPIES & PRINTING / NEWSLETTE (35.58) (651.06) OFFICE SUPPLIES WEBSITE (239.15) STORAGE , , (45.96) 1, ACCOUNTING/AUDIT , , (533.36) 1, LEGAL - GENERAL (774.89) 5, , (4,063.68) 2, LEGAL - COLLECTION , BANK CHARGES / COUPONS (251.75) INSURANCE-LIAB/PROP/D&O/ALL , , , , FEES PAID TO DIVISION ANNUAL CORPORATE REPORT HOLIDAY DECORATIONS , SOCIAL COMMITTEE , , , BAD DEBT , , , ABANDONED HOME MAINTENANC , Total Administrative 2, , , , (120.59) 27, TOTAL OPERATING EXPENSES 14, , (2,232.19) 89, , , ,740.00

6 RESERVES FOR REPLACEMENT NON-STATUTORY DEER ISLAND HOA OF KILLARNEY, INC Page: 3 Income/Expense Statement Period: 08/01/17 to 08/31/17 Current Period Year-To-Date Yearly Account Description Actual Budget Variance Actual Budget Variance Budget RESERVES - FOUNTAIN , , , STATUTORY RESERVES-RESURFACE-ROAD , , , TOTAL RESERVES FOR REPLACEM 1, , , , , TOTAL EXPENSES 15, , (2,232.19) 98, , , , Current Year Net Income/(loss (2,641.84) 5.16 (2,647.00) 5, (20.72) 5, ============== ============== ============== ============== ============== ============== ==============

7 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 1 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 1001 PRIOR MGMT BK OPERATING PRIOR MGMT BK RESERVES BB&T - OPERATING # , , , ,983.53CR 61, /01/17 AP HARA COMMUNITY 1ST ADVISO DER 08/01/17 AP , P.J. LAWN MAINTENANCE, IN August Service 08/01/17 AR1353 AR Owner Cash Receipts 08/04/17 AP ACTIVE ENVIORNMENTAL July Service 08/04/17 AP , GRAY ROBINSON GENERAL MATTERS 08/07/17 RJ0005 RT 1, RESERVES MONTHLY TRANF 08/09/17 AP DUKE ENERGY /09/17 AP DUKE ENERGY /09/17 AP DUKE ENERGY /09/17 AR0825 AR Owner Cash Receipts 08/14/17 AP DUKE ENERGY /14/17 AR2591 AR Owner Cash Receipts 08/15/17 AP ACTIVE ENVIORNMENTAL irrig repairs 08/15/17 AR , DIC BOBILIN 08/16/17 AP DUKE ENERGY /17/17 CR SURPLUS R/C TO RSRV 08/18/17 AP ACTIVE ENVIORNMENTAL irrig repairs 08/18/17 AR0046 AR Owner Cash Receipts 08/21/17 AP HARA COMMUNITY 1ST ADVISO DER 08/21/17 AP , ACTIVE ENVIORNMENTAL ANNUALS & OTHER PLANTS 08/21/17 AP GRAY ROBINSON CE LOTS 1085 & /21/17 AR0047 AR Owner Cash Receipts 08/21/17 CR , INSIGHT WIRE MANAGEMENT S 08/24/17 AP AMERICAN ECOSYSTEMS, INC. Sept svc addon & extra 08/25/17 AP , DUKE ENERGY street lights 08/28/17 AP INSIGHT WIRE MANAGEMENT S NVR/SWITCH 08/29/17 AP ACTIVE ENVIORNMENTAL irrig repairs 08/29/17 AP , P.J. LAWN MAINTENANCE, IN September lawn 08/29/17 AR0048 AR Owner Cash Receipts 08/29/17 AR0062 AR04 1, Owner Cash Receipts 08/30/17 AR3399 AR Owner Cash Receipts 08/31/17 RJ0002 INT 1.53 MONTHLY INTEREST INCOME 1020 BB&T - RESERVE # , , , ,316.50CR 81, /07/17 RJ0005 RT 1, RESERVES MONTHLY TRANF 08/15/17 AP RIDDLE-NEWMAN ENGINEERING boat ramp 08/17/17 CR SURPLUS R/C TO RSRV 08/21/17 CR , INSIGHT WIRE MANAGEMENT S 08/28/17 AP , INSIGHT WIRE MANAGEMENT S LOCKS 08/29/17 AP GLEN GETTINGS lanyards

8 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 2 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 08/31/17 RJ0002 INT MONTHLY INTEREST INCOME 1030 FIDELITY BK-12MO CD ( ) 101, , BB&T - CONSTRUCTION # , , , , /01/17 GJ0084 GJ0084 2, DIC CONSTRUCTION DEP 08/15/17 AR , DIC BOBILIN 08/15/17 GJ0085 GJ0085 2, DIC BOBILIN 08/31/17 RJ0002 INT.06 MONTHLY INTEREST INCOME 1110 OWNER A/R 6, , ,706.92CR 1, /01/17 AR0720 AR Apply Interest 08/01/17 AR1353 AR Owner Cash Receipts 08/09/17 AR0825 AR Owner Cash Receipts 08/10/17 AR0000 AR Delinq. Action Adm. Chgs 08/14/17 AR2591 AR Owner Cash Receipts 08/18/17 AR0046 AR Owner Cash Receipts 08/21/17 AR0047 AR Owner Cash Receipts 08/29/17 AR0048 AR Owner Cash Receipts 08/29/17 AR0062 AR04 1, Owner Cash Receipts 08/30/17 AR3399 AR Owner Cash Receipts 1182 DUE TO OPER FR RSRVS 1, , ,608.48CR /21/17 GJ0083 GJ0083 1, INSIGHT WIRE MANAGEMENT S 08/31/17 GJ0088 GJ INSIGHT WIRE MGMT-AP HOLD 1184 DUE TO RSRV FR OPER CR.00 08/17/17 GJ0080 GJ SURPLUS R/C TO RSRVS 1290 ALLOWANCE FOR DOUBTFUL ACCOUNT NEW POLICY - D&O INSURANCE PREPAID INS - LIABILITY(02/18) 1, CR 1, /31/17 RJ0009 RJ ADJ PREPAID TO CURRENT 08/31/17 RJ0009 RJ ADJ PREPAID TO CURRENT 1512 PREPAID INS - D&O (09/17) CR

9 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 3 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 08/31/17 RJ0009 RJ ADJ PREPAID TO CURRENT 1545 PREPAID EXPENSES - LAWN 2, , , , /01/17 GJ0076 GJ0076 2, P.J. LAWN MAINTENANCE 08/31/17 GJ0086 GJ0086 2, P.J. LAWN MAINTENANCE, IN 1560 DEPOSITS 3, , EXCHANGE BANK RESEARCH A/P ITL MGMT CO CR 90.00CR 08/10/17 AR0000 AR Delinq. Action Adm. Chgs 2010 ACCOUNTS PAYABLE 6,201.72CR 20, , , ,882.62CR 08/01/17 AP HARA COMMUNITY 1ST ADVISO DER 08/01/17 AP , P.J. LAWN MAINTENANCE, IN August Service 08/01/17 AP0099 VH HARA COMMUNITY 1ST ADVISO DER 08/04/17 AP ACTIVE ENVIORNMENTAL July Service 08/04/17 AP , GRAY ROBINSON GENERAL MATTERS 08/05/17 AP0099 VH ACTIVE ENVIORNMENTAL irrig repairs 08/05/17 AP0099 VH RIDDLE-NEWMAN ENGINEERING boat ramp 08/09/17 AP DUKE ENERGY /09/17 AP DUKE ENERGY /09/17 AP DUKE ENERGY /14/17 AP DUKE ENERGY /15/17 AP RIDDLE-NEWMAN ENGINEERING boat ramp 08/15/17 AP ACTIVE ENVIORNMENTAL irrig repairs 08/15/17 AP0099 VH HARA COMMUNITY 1ST ADVISO DER 08/16/17 AP DUKE ENERGY /16/17 AP0099 VH293 1, DUKE ENERGY street lights 08/16/17 AP0099 VH ACTIVE ENVIORNMENTAL irrig repairs 08/16/17 AP0099 VH297 4, ACTIVE ENVIORNMENTAL ANNUALS & OTHER PLANTS 08/17/17 AP0099 VH GRAY ROBINSON CE LOTS 1085 & /18/17 AP ACTIVE ENVIORNMENTAL irrig repairs 08/21/17 AP HARA COMMUNITY 1ST ADVISO DER 08/21/17 AP , ACTIVE ENVIORNMENTAL ANNUALS & OTHER PLANTS 08/21/17 AP GRAY ROBINSON CE LOTS 1085 & /21/17 AP0099 VH AMERICAN ECOSYSTEMS, INC. Sept svc addon & extra 08/21/17 AP0099 VH AMERICAN ECOSYSTEMS, INC. August Service

10 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 4 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 08/24/17 AP AMERICAN ECOSYSTEMS, INC. Sept svc addon & extra 08/24/17 AP0099 VH DUKE ENERGY 251 DID TENNIS COURT 08/24/17 AP0099 VH DUKE ENERGY 1 DIC IRRIG WELL 08/24/17 AP0099 VH DUKE ENERGY 251 DID ENTRANCE 08/24/17 AP0099 VH303 1, INSIGHT WIRE MANAGEMENT S LOCKS 08/24/17 AP0099 VH INSIGHT WIRE MANAGEMENT S NVR/SWITCH 08/24/17 AP0099 VH INSIGHT WIRE MANAGEMENT S MODEM 08/24/17 AP0099 VH INSIGHT WIRE MANAGEMENT S ENTRY/TENNIS CAMERAS 08/24/17 AP0099 VH INSIGHT WIRE MANAGEMENT S MODULE BOARD 08/25/17 AP , DUKE ENERGY street lights 08/28/17 AP , INSIGHT WIRE MANAGEMENT S LOCKS 08/28/17 AP INSIGHT WIRE MANAGEMENT S NVR/SWITCH 08/28/17 AP0099 VH GLEN GETTINGS lanyards 08/28/17 AP0099 VH309 2, P.J. LAWN MAINTENANCE, IN September lawn 08/28/17 AP0099 VH ACTIVE ENVIORNMENTAL irrig repairs 08/28/17 AP0099 VH BRIGHT HOUSE NETWORKS gate internet/phone 08/29/17 AP GLEN GETTINGS lanyards 08/29/17 AP ACTIVE ENVIORNMENTAL irrig repairs 08/29/17 AP , P.J. LAWN MAINTENANCE, IN September lawn 08/30/17 AP0099 VH INSIGHT WIRE MANAGEMENT S KEYS FOR AMENITIES 08/30/17 AP0099 VH INSIGHT WIRE MANAGEMENT S I/O BOARD KEYPAD 08/30/17 AP0099 VH INSIGHT WIRE MANAGEMENT S module board 08/31/17 AP0099 VH INSIGHT WIRE MANAGEMENT S new router 2012 A/P MANAGEMENT CO - REIMB PREPAID ASSESSMENTS 7,570.29CR CR 7,570.41CR 08/30/17 AR3399 AR04.12 Owner Cash Receipts 2055 DEFERRED ASSESSMENTS 64,500.00CR 12, , ,600.00CR 08/31/17 RJ0007 MDA 12, MON DEFERRED ASSESS 2242 ACCRUED EXPENSE - ELECTRIC CR CR 08/31/17 GJ0087 GJ DUKE ENERGY - ACCRUE 08/31/17 GJ0087 GJ DUKE ENERGY - ACCRUE 2250 DUE FR OPER TO RSRV CR /17/17 GJ0080 GJ SURPLUS R/C TO RSRVS 2254 DUE FR RSRVS TO OPER 1,720.98CR 1, , CR

11 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 5 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 08/21/17 GJ0083 GJ0083 1, INSIGHT WIRE MANAGEMENT S 08/31/17 GJ0088 GJ INSIGHT WIRE MGMT-AP HOLD 2264 DEPOSIT - EVANS WESTBAY 2,500.00CR.00 5, ,000.00CR 7,500.00CR 08/01/17 GJ0084 GJ0084 2, DIC CONSTRUCTION DEP 08/15/17 GJ0085 GJ0085 2, DIC BOBILIN 3105 RESERVE -RESURFACE-ROAD 62,928.77CR CR 63,678.77CR 08/07/17 RJ0005 RT RESERVES MONTHLY TRANF 3205 SPEND FROM - ROAD RESERVE - GENERAL/CONTINGENCY 34,634.00CR ,634.00CR 3312 RESERVES - ENTRANCE AREA 18,673.76CR ,673.76CR 3329 RESERVES - FOUNTAIN 10,339.17CR CR 10,672.50CR 08/07/17 RJ0005 RT RESERVES MONTHLY TRANF 3331 RESERVES - RECREATION AREA 58,258.83CR ,771.33CR 08/28/17 AP0099 VH GLEN GETTINGS lanyards 08/30/17 AP0099 VH INSIGHT WIRE MANAGEMENT S KEYS FOR AMENITIES 3400 SPENT FROM GENERAL/CONTINGENCY SPEND FROM ENTRANCE AREA SPEND FROM RECREATION AREA.00 2, , , /05/17 AP0099 VH RIDDLE-NEWMAN ENGINEERING boat ramp 08/24/17 AP0099 VH303 1, INSIGHT WIRE MANAGEMENT S LOCKS 3500 RESERVE - INTEREST EARNED CR CR CR 08/31/17 RJ0003 ALLOC MONTHLY RSRV INT ALLOCAT 3599 RETAINED EARNINGS

12 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 6 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 4115 SEMI-ANNUAL ASSESSMENT FEES 90,300.00CR.00 12, ,900.00CR 103,200.00CR 08/31/17 RJ0007 MDA 12, MON DEFERRED ASSESS 4120 NSF FEES 50.00CR CR 4130 ADMIN FEE GATE REMOTE INCOME CR CR 4144 INTEREST INCOME - RESERVES CR CR CR 08/31/17 RJ0002 INT MONTHLY INTEREST INCOME 4150 INTEREST INCOME - OPERATING 9.35CR CR 10.94CR 08/31/17 RJ0002 INT 1.53 MONTHLY INTEREST INCOME 08/31/17 RJ0002 INT.06 MONTHLY INTEREST INCOME 4151 CERTIFIED MAIL INCOME INTEREST INCOME - OWNER CHGS CR CR CR 08/01/17 AR0720 AR Apply Interest 4154 ALLOC. INTER - RESERVES /31/17 RJ0003 ALLOC MONTHLY RSRV INT ALLOCAT 4195 MISC PROJECTS/REPAIRS CR CR 5301 POND MAINTENANCE(DO NOT USE) FOUNTAIN MAINT/REPAIRS POND TREATMENT 3, , /21/17 AP0099 VH AMERICAN ECOSYSTEMS, INC. Sept svc addon & extra 08/21/17 AP0099 VH AMERICAN ECOSYSTEMS, INC. August Service 5315 ENTRANCE SIGNS/LIGHTS

13 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 7 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 5320 GATE TELEPHONE.00 1, , , /24/17 AP0099 VH INSIGHT WIRE MANAGEMENT S MODEM 08/24/17 AP0099 VH INSIGHT WIRE MANAGEMENT S MODULE BOARD 08/28/17 AP0099 VH BRIGHT HOUSE NETWORKS gate internet/phone 08/30/17 AP0099 VH INSIGHT WIRE MANAGEMENT S I/O BOARD KEYPAD 08/30/17 AP0099 VH INSIGHT WIRE MANAGEMENT S module board 5321 GATE REPAIRS/MAINT 1, , ENTRANCE / WALL SECURITY /24/17 AP0099 VH INSIGHT WIRE MANAGEMENT S NVR/SWITCH 08/24/17 AP0099 VH INSIGHT WIRE MANAGEMENT S ENTRY/TENNIS CAMERAS 08/31/17 AP0099 VH INSIGHT WIRE MANAGEMENT S new router 5325 PRESSURE WASHING 2, , SIDEWALK REPAIRS & MAINT MISC REPAIRS & MAINT LAWN SERVICE 18, , , , , /01/17 GJ0076 GJ0076 2, P.J. LAWN MAINTENANCE 08/28/17 AP0099 VH309 2, P.J. LAWN MAINTENANCE, IN September lawn 08/31/17 GJ0086 GJ0086 2, P.J. LAWN MAINTENANCE, IN 5351 SOD/MULCH 6, , MULCH ANNUALS 4, , /16/17 AP0099 VH ACTIVE ENVIORNMENTAL ANNUALS & OTHER PLANTS 5355 PLANT MATERIAL , , , /16/17 AP0099 VH297 3, ACTIVE ENVIORNMENTAL ANNUALS & OTHER PLANTS 5357 TREE TRIMMING & REMOVAL PEST CONTROL LAWNS

14 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 8 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 5365 IRRIGATION REPAIRS & MAINT. 3, , /05/17 AP0099 VH ACTIVE ENVIORNMENTAL irrig repairs 08/16/17 AP0099 VH ACTIVE ENVIORNMENTAL irrig repairs 08/28/17 AP0099 VH ACTIVE ENVIORNMENTAL irrig repairs 5399 MISC LANDSCAPE MAINTENANCE ELECTRIC - AERATOR 2, , /31/17 GJ0087 GJ DUKE ENERGY - ACCRUE 5419 ELECTRIC - FOUNTAIN 1, , /31/17 GJ0087 GJ DUKE ENERGY - ACCRUE 5420 ELECTRIC 96.72CR CR 5422 ELECTRIC - IRR WELL /24/17 AP0099 VH DUKE ENERGY 1 DIC IRRIG WELL 5424 ELECTRIC - TENNIS CT /24/17 AP0099 VH DUKE ENERGY 251 DID TENNIS COURT 5425 ELECTRIC - STR LIGHTS 9, , , , /16/17 AP0099 VH293 1, DUKE ENERGY street lights 5426 ELECTRIC - ENTRANCE /24/17 AP0099 VH DUKE ENERGY 251 DID ENTRANCE 5463 GATE INTERNET 1, , MANAGEMENT FEES 3, , /01/17 AP0099 VH HARA COMMUNITY 1ST ADVISO DER 5614 SHIPPING & POSTAGE ,003.67

15 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: 9 G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 08/15/17 AP0099 VH HARA COMMUNITY 1ST ADVISO DER 5615 COPIES & PRINTING / NEWSLETTER /15/17 AP0099 VH HARA COMMUNITY 1ST ADVISO DER 5617 OFFICE SUPPLIES WEBSITE STORAGE 1, , /01/17 AP0099 VH HARA COMMUNITY 1ST ADVISO DER 5630 ACCOUNTING/AUDIT 1, , LEGAL - GENERAL 4, , /17/17 AP0099 VH GRAY ROBINSON CE LOTS 1085 & LEGAL - COLLECTION BANK CHARGES / COUPONS INSURANCE-LIAB/PROP/D&O/ALL 2, , /31/17 RJ0009 RJ ADJ PREPAID TO CURRENT 08/31/17 RJ0009 RJ ADJ PREPAID TO CURRENT 08/31/17 RJ0009 RJ ADJ PREPAID TO CURRENT 5676 ANNUAL CORPORATE REPORT SOCIAL COMMITTEE BAD DEBT RESERVES - FOUNTAIN 2, , /07/17 RJ0005 RT RESERVES MONTHLY TRANF 5905 RESERVES-RESURFACE-ROAD 5, ,000.00

16 Date 09/10/17 Time:18:07:58 DEER ISLAND HOA OF KILLARNEY, INC Report #0792 Page: G E N E R A L L E D G E R T R I A L B A L A N C E Starting account #: "First" Starting date: 08/01/17 Ending account #: "Last" Ending date: 08/31/17 Acct-# Description Begin-balance Total-DR Total-CR Net-change End-balance 08/07/17 RJ0005 RT RESERVES MONTHLY TRANF Gnd Total:.00 76, ,

17 DATE: 9/10/17 TIME: 6:08 PM DEER ISLAND HOA OF KILLARNEY, INC Page: 1 * - Previous Owner or Renter AGED OWNER BALANCES: AS OF Aug. 31, 2017 ACCOUNT NUMBER SEQUENCE ACCOUNT # UNIT # NAME CURRENT OVER 31 OVER 61 OVER 91 TOTAL STATUS Fitzhugh & Inez Long DELQ NTC Bethany Ballinger DELQ NTC Johnson Family Real Prop Trust DELQ NTC Mt Zion Assembly Apostolic DELQ NTC Jennifer Lyn Picciano DELQ NTC A & Michelle Bustamante DELINQ STMT TOTAL:

18 DATE: 9/10/17 TIME: 6:08 PM DEER ISLAND HOA OF KILLARNEY, INC Page: 2 * - Previous Owner or Renter AGED OWNER BALANCES: AS OF Aug. 31, 2017 ACCOUNT NUMBER SEQUENCE ACCOUNT # UNIT # NAME CURRENT OVER 31 OVER 61 OVER 91 TOTAL STATUS R E P O R T S U M M A R Y CODE N/A DESCRIPTION ACCOUNT # CURRENT OVER 31 OVER 61 OVER 91 TOTAL A1 ASSESSMENT Collection Fees Interest GRAND TOTAL: ACCOUNT ACCOUNT DELINQUENCY NUMBER DESCRIPTION AMOUNT OWNER A/R T O T A L $

19 DATE: 9/10/17 TIME: 6:08 PM DEER ISLAND HOA OF KILLARNEY, INC Page: 1 * - Previous Owner or Renter PREPAYS AS OF Aug. 31, 2017 Account Number Sequence NAME LOT ACCOUNT PREPAID ADDRESS NUMBER NUMBER CODE AMOUNT CURRENT OWNERS Benjamin Darwish PP Westbay Court A & V Rumble PP Westbay Court Donna Harrington PP Deer Isle Circle Ferenc & Anna Olah PP Deer Isle Circle Michael Dinkel PP Deer Isle Circle Glendall W & Kelly Gettings PP Deer Isle Circle Woodrow Owen Jr PP Deer Isle Circle Gloria Hillary Revocable Trust PP Deer Isle Circle Brian T & Tracy Bilski PP Deer Isle Circle Michael & Melody Henry PP Deer Isle Circle Effie C Yao PP Deer Isle Drive Rajab Abukhadrah PP 1, Deer Isle Circle Carl Puch PP Deer Isle Circle

20 DATE: 9/10/17 TIME: 6:08 PM DEER ISLAND HOA OF KILLARNEY, INC Page: 2 * - Previous Owner or Renter PREPAYS AS OF Aug. 31, 2017 Account Number Sequence NAME LOT ACCOUNT PREPAID ADDRESS NUMBER NUMBER CODE AMOUNT Kenneth C & Debra L Wyer PP Deer Isle Circle Steven & Tiffany Grimes PP Deer Isle Circle Samuel L Green Sr PP Deer Isle Circle ============= TOTAL HOMES: 16 TOTAL PREPAYS 7, TOTAL DISTR: PP 7,570.41

21 Date 09/10/17 DEER ISLAND HOA OF KILLARNEY, INC #0795 Page: 1 Starting vendor: "First" Cut off date: 08/31/17 INSIGHT WIRE MANAGEMENT SYSTEM A G E D A C C O U N T S P A Y A B L E S U M M A R Y Ending vendor: "Last" Vendor Contact Phone Current Over 90 1, BRIGHT HOUSE NETWORKS WDW,HMI,WTV,CWV DUKE ENERGY Totals: 1, Grand total: 1,882.62

22 Date 09/10/17 Time 18:08:49 DEER ISLAND HOA OF KILLARNEY, INC Report #0796 Page: 1 C A S H D I S B U R S E M E N T S Starting Check Date: 8/01/17 Cash account #: "All" Ending Check Date: 8/31/17 Check-date Check-# Vend-# Vendor Name Check-amount Reference Cash account #: 1015 BB&T - OPERATING #8132 8/01/ ADHC1A HARA COMMUNITY 1ST ADVISORS DER 8/01/ LMPJLA P.J. LAWN MAINTENANCE, INC. 2, August Service 8/04/ GMAENV ACTIVE ENVIORNMENTAL July Service 8/04/ ROBGRA GRAY ROBINSON 2, GENERAL MATTERS 8/09/ UTPROG DUKE ENERGY /09/ UTPROG DUKE ENERGY /09/ UTPROG DUKE ENERGY /14/ UTPROG DUKE ENERGY /15/ GMAENV ACTIVE ENVIORNMENTAL irrig repairs 8/16/ UTPROG DUKE ENERGY /18/ GMAENV ACTIVE ENVIORNMENTAL irrig repairs 8/21/ ADHC1A HARA COMMUNITY 1ST ADVISORS DER 8/21/ GMAENV ACTIVE ENVIORNMENTAL 4, ANNUALS & OTHER PLANTS 8/21/ ROBGRA GRAY ROBINSON CE LOTS 1085 & /24/ GMAECO AMERICAN ECOSYSTEMS, INC /25/ UTPROG DUKE ENERGY 1, street lights 8/28/ BMIWIR INSIGHT WIRE MANAGEMENT SYSTEM /29/ GMAENV ACTIVE ENVIORNMENTAL irrig repairs 8/29/ LMPJLA P.J. LAWN MAINTENANCE, INC. 2, September lawn Totals: 18, Cash account #: 1020 BB&T - RESERVE #7433 8/15/ RNEG RIDDLE-NEWMAN ENGINEERING boat ramp 8/28/ BMIWIR INSIGHT WIRE MANAGEMENT SYSTEM 1, LOCKS 8/29/ ZGGETT GLEN GETTINGS lanyards Totals: 2,593.07

23 Date 09/10/17 DEER ISLAND HOA OF KILLARNEY, INC #0776 Page: 1 R E C O N C I L I A T I O N Bank #: 01 BB&T-OPERATING # BB&T - OPERATING #8132 G/L Acct Bal: 61, Bank Balance: 61, Statement date: 08/31/17 Chk-# Date Reference Clr-date Uncleared Uncleared Checks Deposits OUTSTANDING ITEMS: Total Outstanding Bank Reconciliation Summary =========================== Checkbook Balance 61, Reconciling Balance 61, Uncleared Checks, Credits Bank Stmt. Balance 61, Uncleared Deposits, Debits 0.00 Difference 0.00

24 C DEER ISLAND HOMEOWNERS ASSOCIATION OF KILLARNEY INC / OPERATING ACCT C/O HARA COMMUNITY 1ST ADVISORS LLC 760 FLORIDA CENTRAL PKWY STE 212 LONGWOOD FL Your account statement For 08/31/2017 Contact us BBT.com (800) BANK-BBT or (800) Planning a major renovation project? Don't deplete your association's financial resources. Consider a loan from BB&T Association Services, a leader in association lending. Major repairs and improvements for projects such as roofing, painting and concrete restoration Emergency Lines of Credit Readily accessible funds to meet short term emergency borrowing needs. Insurance premium financing 100 percent of annual premium to be repaid in 10 months 80 percent of annual premium to be repaid in 12 months For more information call BB&T Association Services at or toll free (888) All loans subject to credit approval. BB&T, Member FDIC. ASSOC SVCS INTEREST CHECKING Account summary Interest summary Your previous balance as of 07/31/2017 $73, Interest paid this statement period $1.53 Checks interest paid year-to-date $10.47 Other withdrawals, debits and service charges - 20, Interest rate 0.03% Deposits, credits and interest + 9, Your new balance as of 08/31/2017 = $61, Other withdrawals, debits and service charges DATE DESCRIPTION AMOUNT($) 08/02 TELEPHONE PAYMENT CABLE TV BRIGHT HOUSE NET /02 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /02 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL 2, /07 CM ON-LINE ACCT TRANSFER TRANSFER TO CHECKING , /07 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /07 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL 2, /09 CUST BILLS DukeEnergy-FL 3303 DEER ISLAND HOA OF K /09 CUST BILLS DukeEnergy-FL 9918 DEER ISLAND HOA OF K /09 CUST BILLS DukeEnergy-FL 9017 DEER ISLAND HOA OF K /14 CUST BILLS DukeEnergy-FL 8202 DEER ISLAND HOA OF K /16 CUST BILLS DukeEnergy-FL 3977 DEER ISLAND HOA OF K /16 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /17 CM ON-LINE ACCT TRANSFER TRANSFER TO CHECKING /21 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /22 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL continued

25 ASSOC SVCS INTEREST CHECKING (continued) DATE DESCRIPTION AMOUNT($) 08/22 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /22 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL 4, /25 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /25 CUST BILLS DukeEnergy-FL 5954 DEER ISLAND HOA OF K 1, /29 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /30 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /30 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL 2, Total other withdrawals, debits and service charges = $20, Deposits, credits and interest DATE DESCRIPTION AMOUNT($) 08/01 CONSOLIDATED COUPON PAYMENT /09 CONSOL ELEC DEPOSIT /14 CONSOL ELEC BILL PAY DEPOSIT /15 REMOTE DEPOSIT 2, /21 REMOTE DEPOSIT /21 CM ON-LINE ACCT TRANSFER TRANSFER FROM CHECKING , /24 REMOTE DEPOSIT /29 CONSOLIDATED COUPON PAYMENT 2 1, /30 CONSOL ELEC BILL PAY DEPOSIT /30 REMOTE DEPOSIT /31 INTEREST PAYMENT 1.53 Total deposits, credits and interest = $9,098.15

26 Questions, comments or errors? Member FDIC INTEREST CHARGE Electronic fund transfers INTEREST CHARGE Billing rights summary In case of errors or questions about your Constant Credit statement Mail-in deposits Change of address Important information about your Constant Credit Account INTEREST CHARGE

27

28 Date 09/10/17 DEER ISLAND HOA OF KILLARNEY, INC #0777 Page: 1 R E C O N C I L I A T I O N Bank #: 02 BB&T - RESERVE # BB&T - RESERVE #7433 G/L Acct Bal: 81, Bank Balance: 81, Statement date: 08/31/17 Chk-# Date Reference Clr-date Uncleared Uncleared Checks Deposits OUTSTANDING ITEMS: Total Outstanding Bank Reconciliation Summary =========================== Checkbook Balance 81, Reconciling Balance 81, Uncleared Checks, Credits Bank Stmt. Balance 81, Uncleared Deposits, Debits 0.00 Difference 0.00

29 C DEER ISLAND HOMEOWNERS ASSOCIATION OF KILLARNEY INC / RESERVE ACCT C/O HARA COMMUNITY 1ST ADVISORS LLC 760 FLORIDA CENTRAL PKWY STE 212 LONGWOOD FL Your account statement For 08/31/2017 Contact us BBT.com (800) BANK-BBT or (800) Planning a major renovation project? Don't deplete your association's financial resources. Consider a loan from BB&T Association Services, a leader in association lending. Major repairs and improvements for projects such as roofing, painting and concrete restoration Emergency Lines of Credit Readily accessible funds to meet short term emergency borrowing needs. Insurance premium financing 100 percent of annual premium to be repaid in 10 months 80 percent of annual premium to be repaid in 12 months For more information call BB&T Association Services at or toll free (888) All loans subject to credit approval. BB&T, Member FDIC. ASSOC SVCS MONEY MKT SAVINGS Account summary Interest summary Your previous balance as of 07/31/2017 $84, Interest paid this statement period $17.89 Checks interest paid year-to-date $ Other withdrawals, debits and service charges - 4, Interest rate 0.25% Deposits, credits and interest + 1, Annual percentage yield (APY) earned 0.25% Your new balance as of 08/31/2017 = $81, Other withdrawals, debits and service charges DATE DESCRIPTION AMOUNT($) 08/16 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL /21 CM ON-LINE ACCT TRANSFER TRANSFER TO CHECKING , /29 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL 1, /30 ACH CORP DEBIT AVIDPAY AVIDPAY SERVICE DEER ISLAND HOA OF KIL Total other withdrawals, debits and service charges = $4, Deposits, credits and interest DATE DESCRIPTION AMOUNT($) 08/07 CM ON-LINE ACCT TRANSFER TRANSFER FROM CHECKING , /17 CM ON-LINE ACCT TRANSFER TRANSFER FROM CHECKING /31 INTEREST PAYMENT Total deposits, credits and interest = $1,

30 Questions, comments or errors? Member FDIC INTEREST CHARGE Electronic fund transfers INTEREST CHARGE Billing rights summary In case of errors or questions about your Constant Credit statement Mail-in deposits Change of address Important information about your Constant Credit Account INTEREST CHARGE

31 Date 09/10/17 DEER ISLAND HOA OF KILLARNEY, INC #0783 Page: 1 R E C O N C I L I A T I O N Bank #: 06 BB&T - CONSTRUCTION - # BB&T - CONSTRUCTION #8159 G/L Acct Bal: 2, Bank Balance: 2, Statement date: 08/31/17 Chk-# Date Reference Clr-date Uncleared Uncleared Checks Deposits OUTSTANDING ITEMS: Total Outstanding Bank Reconciliation Summary =========================== Checkbook Balance 2, Reconciling Balance 2, Uncleared Checks, Credits Bank Stmt. Balance 2, Uncleared Deposits, Debits 0.00 Difference 0.00

32 C DEER ISLAND HOMEOWNERS ASSOCIATION OF KILLARNEY INC / CONSTRUCTION DEPOSITS C/O HARA COMMUNITY 1ST ADVISORS LLC 760 FLORIDA CENTRAL PKWY STE 212 LONGWOOD FL Your account statement For 08/31/2017 Contact us BBT.com (800) BANK-BBT or (800) Planning a major renovation project? Don't deplete your association's financial resources. Consider a loan from BB&T Association Services, a leader in association lending. Major repairs and improvements for projects such as roofing, painting and concrete restoration Emergency Lines of Credit Readily accessible funds to meet short term emergency borrowing needs. Insurance premium financing 100 percent of annual premium to be repaid in 10 months 80 percent of annual premium to be repaid in 12 months For more information call BB&T Association Services at or toll free (888) All loans subject to credit approval. BB&T, Member FDIC. ASSOC SVCS INTEREST CHECKING Account summary Interest summary Your previous balance as of 07/31/2017 $2, Interest paid this statement period $0.06 Checks interest paid year-to-date $0.47 Other withdrawals, debits and service charges Interest rate 0.03% Deposits, credits and interest Your new balance as of 08/31/2017 = $2, Deposits, credits and interest DATE DESCRIPTION AMOUNT($) 08/31 INTEREST PAYMENT 0.06 Total deposits, credits and interest = $

33 Questions, comments or errors? Member FDIC INTEREST CHARGE Electronic fund transfers INTEREST CHARGE Billing rights summary In case of errors or questions about your Constant Credit statement Mail-in deposits Change of address Important information about your Constant Credit Account INTEREST CHARGE