Author: Tricia Lascasas

CAPTAIN’S KEY DEPENDENT DISTRICT

PALM BEACH COUNTY REGULAR BOARD MEETING APRIL 9, 2024
6:00 P.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410
www.captainskeydd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
CAPTAIN’S KEY DEPENDENT DISTRICT
The Oaks Center at 2501A Burns Road, Palm Beach Gardens
Florida 33410
REGULAR BOARD MEETING
April 9, 2024
6:00 p.m.

Call to Order
Proof of Publication	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
February 13, 2024 Regular Board Meeting	Page 2
Old Business
Update on Gate Painting
Update on Lighting
Update on Landscaping
Update on Sprinklers
New Business
Consider Resolution No. 2024-01 – Adopting a Fiscal Year 2024/2025 Proposed Budget	Page 5
Discussion Regarding Required Ethics Training	Page 0
Administrative Matters
Financial Report	Page 0
Consider Invoices	Page 0
Board Members Comments
Adjourn

PALM BEACH

STATE OF FLORIDA COUNTY OF PALM BEACH:

Before the undersigned authority personally appeared ANGELINA GARAY, who on oath says that he or she is the LEGAL CLERK, Legal Notices of the Palm Beach Daily Business Review f/k/a Palm Beach Review, of Palm Beach County, Florida; that the attached copy of advertisement, being a Legal Advertisement of Notice in the matter of

CAPTAINS KEY DEPENDENT DISTRICT - NOTICE IS HEREBY GIVEN THAT THE BOARD OF SUPERVISORS OF THE CAPTAIN'S KEY COMMUNITY DEPENDENT DISTRICT, ET AL.

in the XXXX Court,
was published in a newspaper by print in the issues of Palm Beach Daily Business Review f/k/a Palm Beach Review on

09/29/2023

Alliant further says that the newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

•

Notary Public Slate of Florida
Brenda M Simmons

	 My Commission HH 333528
llllliilllll!Mlll	Expires 111221202s

CAPTAIN'S KEY DEPENDENT DISTRICT FISCAL YEAR 2023/2024 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the
Board of SUpervisors of the Captain's Key Community Dependent District will hold Regular Meetings at The Oaks Center at 2501A Bums Road, Palm Beach Gardens, Florida 33410 tit 6:00 p.m. on the following datas:
October 10, 2023
November 14, 2023
December 12, 2023
January9, 2024
Februaiy 13, 2024
March 12, 2024
April 9, 2024
May 14, 2024
June 1i, 2024
July 9, 2024
August 13. 2024
September 10, 2024

worn

sen	before me rs

29 day of SEPTEMBER, AD. 202

r
(SEAL}
ANGELINA GARAY personally known to me

The purpose of the meetings Is to conduct and all business coming before the Board, Copies of the Agenda for any of the meetings may be obtained from the District's website or by contaotlng the District Manager at
(561) 630-4922 and/or toJI free at 1•877-737-4922 prtor to the date of the particular meeting, Said meetings may be continued from time to lime to a time and date certain as stated on the record.
From time to time one or two Supervisors may participate by telephone; therefore a speaker tele­ phone will be preseht at tl1e meeting location so that Supe1Vlsors may be fully informed oi the discussions taking place.
If any person dacldes to appeal any deofslon made with respect to any matter consfdered at these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim recoro of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance with the provfslons of the Americans with Disabflltles Act, any person requiring special accommodations or an interpreter to paniclpate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll-free at
1-877-737-4922 at least seven (T) days prior to the date of IIJe particular meeting.
Meetings may be cancelled 1rom time to time without advertised notice, CAPTAIN'SKEY DEPENDENT DISTRICT
WWw,captalnskeydd.org
9/29	23-04/0000685731P

CAPTAIN’S KEY DEPENDENT DISTRICT REGULAR BOARD MEETING FEBRUARY 13, 2024

CALL TO ORDER

District Manager Jason Pierman called the February 13, 2024, Regular Board Meeting of the Captain’s Key Dependent District (the “District”) to order at 6:06 p.m. at The Oaks Center located at 2501A Burns Road, Palm Beach Gardens, Florida 33410.

PROOF OF PUBLICATION

Mr. Pierman presented proof of publication that notice of the Regular Board Meeting had been published in the Palm Beach Daily Business Review on September 29, 2023, as part of the District’s Fiscal Year 2023/2024 Meeting Schedule, as legally required.

ESTABLISH A QUORUM

Mr. Pierman determined that the attendance of Chairman John Banister and Supervisors Yefry Jave and Judge Moss constituted a quorum and it was in order to proceed with the meeting.

Staff in attendance included: District Manager Jason Pierman and Assistant District Manager James Candela, both of Special District Services, Inc.

Also present were the following residents: Karen Noga and Gretta Curry.

ADDITIONS OR DELETIONS TO AGENDA

Mr. Pierman explained that Mr. Jones could not attend but had advised that the gate painting had been deferred from last year, and 3 of the 4 entry bulbs above the sign were out.
COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA
There were no comments from the public for items not on the agenda.
APPROVAL OF MINUTES
October 30, 2023, Special Board Meeting

Mr. Pierman presented the minutes of the October 30, 2023, Special Board Meeting for approval.

A motion was made by Mr. Jave seconded by Mr. Banister approving the minutes of the October 30, 2023, Special Board Meeting, as presented.

OLD BUSINESS
Update on Annexation into the Town of Juno Beach

Page 1 of 3

Mr. Banister noted that he and Trey had met with the Town and everything should be effective on November 23, 2024. Mr. Pierman noted that he had spoken with the Juno Beach Police Chief, and that Juno Beach Police have already started patrolling the neighborhood.

NEW BUSINESS
Discussion Regarding Front Entry Lighting

Mr. Banister explained that Mr. Salour had requested additional lighting along the sidewalks, after nearly hitting a jogger. Mr. Pierman noted that he would reach out to Gilbert Electric to see what they suggest be added, as well as have them do a check of all lighting at the entrance.

Discussion Regarding Landscaping

Mr. Pierman noted that the owner of PowerPlant had passed away, and that the company had been sold to Gras Lawn. Following discussion, the Board requested that Ms. Noga, as the landscaping liaison, meet onsite with Mr. Pierman and the new landscape team to determine what needs to be done, including fertilization, potential Ficus replacement, and additional landscaping materials.

A motion was made by Mr. Moss, seconded by Mr. Banister, and unanimously passed authorizing a not-to-exceed amount of $5,000 for additional landscaping, per Ms. Noga’s recommendations.

Mr. Pierman noted that there was already a line item in the budget for tree trimming, so the trimming could move forward at Ms. Noga’s direction, as landscaping liaison.

The Board also requested that the irrigation be checked.

Consider Call Box Camera Replacement Proposal

Mr. Pierman explained that the call box camera was working only intermittently and presented a proposal from Victory Access Control to replace it at a cost of $1,411.

A motion was made by Mr. Jave, seconded by Mr. Banister and passed unanimously approving the call box camera replacement from Victory Access Control at the cost of $1,411, as presented.
Discussion Regarding Gate Painting
Mr. Pierman restated Mr. Jones’ concern about the gate painting. Mr. Moss agrees to research the item and get proposals.

ADMINISTRATIVE MATTERS
Financial Report

Consider Invoices

BOARD MEMBER COMMENTS

Mr. Pierman provided an overview of how things would run if the POA engaged a management company and the District entered into a maintenance agreement with the POA. He noted that this format was in place with several districts he manages, and that he had provided Mr. Mahoney with a
Page 2 of 3

draft agreement as an example, which assigns District maintenance responsibilities for the gate, landscaping, roads, and drainage to the POA, but that any agreement would need to be approved by District Counsel before moving forward. To date, District Counsel has only been asked to opine on the idea as a concept.

ADJOURNMENT

There being no further business to come before the Board, a motion was made by Mr. Banister, seconded by Mr. Moss and unanimously passed adjourning the Regular Board Meeting at 6:57 p.m.

Secretary/Assistant Secretary	Chair/Vice-Chair

Page 3 of 3

RESOLUTION NO. 2024-01

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE CAPTAIN’S KEY DEPENDENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2024/2025; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors (“Board”) of the Captain’s Key Dependent District (“District”) is required by Chapter 190.008, Florida Statutes, to approve a Proposed Budget for each fiscal year; and,

WHEREAS, the Proposed Budget including the Assessments for Fiscal Year 2024/2025 has been prepared and considered by the Board.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE CAPTAIN’S KEY DEPENDENT DISTRICT THAT:

Section 1.  The Proposed Budget including the Assessments for Fiscal Year 2024/2025 attached hereto as Exhibit “A” is approved and adopted.

Section 2.  A Public Hearing is hereby scheduled for 	, 2024 at 6:00 p.m. in the Oaks Center, 2501A Burns Road, Palm Beach Gardens, Florida 33410, for the purpose of receiving public comments on the Proposed Fiscal Year 2024/2025 Budget.

PASSED, ADOPTED and EFFECTIVE this 9^th day of April, 2024.

ATTEST:	CAPTAIN’S KEY
DEPENDENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairman/Vice Chairman

Captain's Key Dependent District

Proposed Budget For Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

CONTENTS

PROPOSED BUDGET

II	DETAILED PROPOSED BUDGET Ill	 ASSESSMENT COMPARISON

PROPOSED BUDGET
CAPTAIN'S KEY DEPENDENT DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES | FISCAL YEAR 2024/2025 BUDGET
0 & M ASSESSMENTS | 101,500
OTHER REVENUES | 0
INTEREST INCOME | 960
TOTAL REVENUES | $	102,460
EXPENDITURES |
ENGINEERING | 1,000
MANAGEMENT | 19,020
SECRETARIAL | 4,200
LEGAL | 2,000
ASSESSMENT ROLL | 2,500
AUDIT FEES | 4,000
TELEPHONE/CABLENOIP | 6,800
POWER | 750
IRRIGATION MAINTENANCE | 1,350
LANDSCAPE MAINTENANCE | 14,500
MAJOR TRIMMING & NEW PLANTING | 2,000
GATE MAINTENANCE | 9,000
WATER SERVICE | 5,350
SECURITY CAMERA | 500
INSURANCE | 6,800
LEGAL ADVERTISING | 650
MISCELLANEOUS | 225
POSTAGE | 100
OFFICE SUPPLIES | 400
DUES & SUBSCRIPTIONS | 175
HOA REPAYMENT | 0
WEBSITE MANAGEMENT | 1,500
GATE ACCESS CARDS | 1,000
RESERVES | 12,550
TOTAL EXPENDITURES | $	96,370
EXCESS OR (SHORTFALL) | $	6,090
COUNTY APPRAISER & TAX COLLECTOR FEE | (2,030)
DISCOUNTS FOR EARLY PAYMENTS | (4,060)
NET EXCESS/ (SHORTFALL) | $

4/1/2024 5:38 PM

DETAILED PROPOSED BUDGET
CAPTAIN'S KEY DEPENDENT DISTRICT FISCAL YEAR 2024/2025
OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES

FISCAL YEAR 2022/2023
ACTUAL

FISCAL YEAR 2023/2024
BUDGET

FISCAL YEAR 2024/2025
BUDGET

COMMENTS

0 & M ASSESSMENTS | 87,068 | 101,500 | 101,500 | Expenditures Less lnterest/.94
OTHER REVENUES | 155 | 0 | 0 |
INTEREST INCOME | 4,532 | 480 | 960 | Interest Estimated At $80 Per Month
TOTAL REVENUES | $	91,755 | $	101,980 | $	102,460 |
EXPENDITURES | | | |
ENGINEERING | 1,000 | 1,000 | 1,000 | No Change From 2023/2024 Budget
MANAGEMENT | 17,940 | 18,468 | 19,020 | CPI Adjustment (Capped At 3%)
SECRETARIAL | 4,200 | 4,200 | 4,200 | No Change From 2023/2024 Budget
LEGAL | 4,222 | 2,000 | 2,000 | No Change From 2023/2024 Budget
ASSESSMENT ROLL | 2,500 | 2,500 | 2,500 | As Per Contract
AUDIT FEES | 3,800 | 3,900 | 4,000 | $100 Increase From 2023/2024 Budget
TELEPHONE/CABLENOIP | 6,640 | 6,800 | 6,800 | No Change From 2023/2024 Budget
POWER | 742 | 600 | 750 | $150 Increase From 2023/2024 Budget
IRRIGATION MAINTENANCE | 1,348 | 1,250 | 1,350 | $100 Increase From 2023/2024 Budget
LANDSCAPE MAINTENANCE | 13,950 | 13,800 | 14,500 | $700 Increase From 2023/2024 Budget
MAJOR TRIMMING & NEW PLANTING | 2,141 | 2,000 | 2,000 | No Change From 2023/2024 Budget
GATE MAINTENANCE | 8,399 | 9,000 | 9,000 | No Change From 2023/2024 Budget
WATER SERVICE | 5,359 | 4,750 | 5,350 | $600 Increase From 2023/2024 Budget
SECURITY CAMERA | 0 | 500 | 500 | No Change From 2023/2024 Budget
INSURANCE | 5,814 | 6,400 | 6,800 | FY 2023/2024 Expenditure Was $6,203
LEGAL ADVERTISING | 515 | 650 | 650 | No Change From 2023/2024 Budget
MISCELLANEOUS | 71 | 250 | 225 | $25 Decrease From 2023/2024 Budget
POSTAGE | 71 | 100 | 100 | No Change From 2023/2024 Budget
OFFICE SUPPLIES | 394 | 400 | 400 | No Change From 2023/2024 Budget
DUES & SUBSCRIPTIONS | 175 | 175 | 175 | No Change From 2023/2024 Budget
HOA REPAYMENT | 1,889 | 0 | 0 | Loan Was Paid Off In 2022/2023
WEBSITE MANAGEMENT | 1,500 | 1,500 | 1,500 | No Change From 2023/2024 Budget
GATE ACCESS CARDS | 0 | 1,000 | 1,000 | No Change From 2023/2024 Budget
RESERVES | 7,500 | 14,647 | 12,550 | Reserves
TOTAL EXPENDITURES | $	90,170 | $	95,890 | $	96,370 |
EXCESS OR (SHORTFALL) | $	1,585 | $	6,090 | $	6,090 |
COUNTY APPRAISER & TAX COLLECTOR FEE | (756) | (2,030) | (2,030) | Two Percent Of Total Assessment Roll
DISCOUNTS FOR EARLY PAYMENTS | (3,023) | (4,060) | (4,060) | Four Percent Of Total Assessment Roll
NET EXCESS/ (SHORTFALL) | (2,194) | $ | $ |

4/1/2024 5:38 PM	^II

Captain's Key Dependent District Assessment Comparison

Fiscal Year | Fiscal Year | Fiscal Year | Fiscal Year
2021/2022 | 2022/2023 | 2023/2024 | 2024/2025
Assessment | Assessment | Assessment | Projected Assessment
Before Discount* | Before Discount* | Before Discount* | Before Discount*

0 & M For Non-Waterfront Lots Loan Debt For Non-Waterfront Lots

$	3,000.00
 $

$	3,000.00	$	3,500.00
$ 	$

$
$

3,500.00

Total | $	3,000.00 | $	3,000.00 | $	3,500.00 | $ | 3,500.00
0 & M For Waterfront Lots | $	3,000.00 | $	3,000.00 | $	3,500.00 | $ | 3,500.00

Loan Debt For Waterfront Lots
Total

 $	 $ 	$	 $

$	3,000.00	$	3,000.00	$	3,500.00	$	3,500.00

* Assessments Include the Following : 4% Discount for Early Payments
1% County Tax Collector Fee
1% County Property Appraiser Fee

Community Information:
Non-Waterfront Units	5
Waterfront Units Lots	24
Total Units	29
4/1/2024 5:38 PM	^111

Ethics Training

Beginning in 2024, District Supervisors are required to complete four (4) hours of ethics training annually. Below are links to two training sessions that will, upon completion, satisfy the training requirement. Beginning with the 2024 Form 1, District Supervisors will be required to confirm that they have completed the training each year.

State Ethics Laws for Constitutional Officers & Elected Municipal Officers
https://www.youtube.com/watch?v=U8JktIMKzyI
Public Meetings and Public Records Law
https://www.myfloridalegal.com/sites/default/files/Full%2520audio%25 202018%5B2%5D.mp3

Both links can be found on SDS’ website, at www.sdsinc.org/links.

The Florida Association of Special Districts (FASD) also offers a training option through Florida State University’s Florida Institute of Government. If your special district is a member of FASD, the cost for this special district-specific ethics training is $49.00 for each district official.

If your special district is NOT a member of FASD, the cost for this special district-specific ethics training is $79.00 for each district official.
Information on the FASD course can be found at https://www.fasd.com/ethics-for- special-districts.

The Oaks Center · 2501A Burns Road · Palm Beach Gardens, FL 33410-5204	o: 561.630.4922 · f: 561.630.4923 · www.sdsinc.org Additional Offices: Miami · Bonita Springs · Tradition · West Villages · Ave Maria

Captain's Key Dependent District

Financial Report For February 2024

Captain's Key Dependent District
Budget vs. Actual
October 2023 through March 2024

Oct '23 - March 24	23/24 Budget	$ Over Budget	% of Budget
			
Income

363.100 • 0 & M Assessments | 99,693.27 | | 101,500.00 | | -1,806.73 | | 98.22%
363.830 • Assessment Fees | -1,170.31 | | -2,030.00 | | 859.69 | | 57.65%
363.831 • Assessment Discounts | -3,661.98 | | -4,060.00 | | 398.02 | | 90.2%
369.400 • Other Income | 378.00 | | 0.00 | | 378.00 | | 100.0%
369.401 • Interest Income | 2,838.96 | | 480.00 | | 2,358.96 | | 591.45%
Total Income | 98,077.94 | | 95,890.00 | | 2,187.94 | | 102.28%
Expense | | | | | | |
511.310 • Engineering | 0.00 | | 1,000.00 | | -1,000.00 | | 0.0%
511.311 • Management Fees | 9,234.00 | | 18,468.00 | | -9,234.00 | | 50.0%
511.312 • Secretarial Fees | 2,100.00 | | 4,200.00 | | -2,100.00 | | 50.0%
511.315 • Legal Fees | 261.00 | | 2,000.00 | | -1,739.00 | | 13.05%
511.318 • Assessment/Tax Roll | 0.00 | | 2,500.00 | | -2,500.00 | | 0.0%
511.320 • Audit Fees | 0.00 | | 3,900.00 | | -3,900.00 | | 0.0%
511.410 • Telephone/Cable | 3,795.07 | | 6,800.00 | | -3,004.93 | | 55.81%
511.431 • Power | 407.23 | | 600.00 | | -192.77 | | 67.87%
511.432 • Irrigation Maintenance | 474.00 | | 1,250.00 | | -776.00 | | 37.92%
511.433 • Landscaping Maintenance | 8,833.48 | | 13,800.00 | | -4,966.52 | | 64.01%
511.435 • Gate Maintenance | 7,549.80 | | 9,000.00 | | -1,450.20 | | 83.89%
511.437 • Water Service | 2,672.01 | | 4,750.00 | | -2,077.99 | | 56.25%
511.439 • Gate Access Cards | 0.00 | | 1,000.00 | | -1,000.00 | | 0.0%
511.440 • Security Camera | 0.00 | | 500.00 | | -500.00 | | 0.0%
511.450 • Insurance | 6,203.00 | | 6,400.00 | | -197.00 | | 96.92%
511.480 • Legal Advertisements | 103.10 | | 650.00 | | -546.90 | | 15.86%
511.512 • Miscellaneous | 0.00 | | 250.00 | | -250.00 | | 0.0%
511.513 • Postage and Delivery | 9.79 | | 100.00 | | -90.21 | | 9.79%
511.514 • Office Supplies | 180.45 | | 400.00 | | -219.55 | | 45.11%
511.540 • Dues, License & Subscriptions | 175.00 | | 175.00 | | 0.00 | | 100.0%
511.750 • Website Management | 750.00 | | 1,500.00 | | -750.00 | | 50.0%
512.513 • Major Trimming & New Planting | 0.00 | | 2,000.00 | | -2,000.00 | | 0.0%
513.001 • Reserves | 0.00 | | 14,647.00 | | -14,647.00 | | 0.0%
Total Expense | 42,747.93 | | 95,890.00 | | -53,142.07 | | 44.58%
Net Income | 55,330.01 | | 0.00 | | 55,330.01 | | 100.0%

CAPTAIN'S KEY DEPENDENT DISTRICT MONTHLY FINANCIAL REPORT
MARCH 2024

REVENUES

Annual Budget
10/1/23- 9/30/24

Actual Mar-24

Year To Date Actual
10/1/23 - 3/31/24

0 & M ASSESSMENTS | 101,500 | 3,500 | 99,693
OTHER REVENUES | 0 | 35 | 378
INTEREST INCOME | 480 | 0 | 2,839
REVENUES | $	101,980 | $	3,535 | $	102,910
EXPENDITURES | | |
ENGINEERING | 1,000 | 0 | 0
MANAGEMENT | 18,468 | 1,539 | 9,234
SECRETARIAL | 4,200 | 350 | 2,100
LEGAL | 2,000 | 0 | 261
ASSESSMENT ROLL | 2,500 | 0 | 0
AUDIT FEES | 3,900 | 0 | 0
TELEPHONE/CABLE | 6,800 | 646 | 3,795
POWER | 600 | 65 | 407
IRRIGATION MAINTENANCE | 1,250 | 79 | 474
LANDSCAPE MAINTENANCE | 13,800 | 0 | 8,833
MAJOR TRIMMING & NEW PLANTING | 2,000 | 0 | 0
GATE MAINTENANCE | 9,000 | 135 | 7,550
WATER SERVICE | 4,750 | 402 | 2,672
SECURITY CAMERA | 500 | 0 | 0
INSURANCE | 6,400 | 0 | 6,203
LEGAL ADVERTISING | 650 | 0 | 103
MISCELLANEOUS | 250 | 0 | 0
POSTAGE | 100 | 0 | 10
OFFICE SUPPLIES | 400 | 35 | 180
DUES & SUBSCRIPTIONS | 175 | 0 | 175
GATE ACCESS CARDS | 1,500 | 0 | 0
WEBSITE MANAGEMENT | 1,000 | 125 | 751
RESERVES (MISCELLANEOUS MAINTENANCE-DRAINAGE) | 14,647 | 0 | 0
TOTAL EXPENDITURES | $	95,890 | $	3,376 | $	42,748
EXCESS OR (SHORTFALL) | $	6,090 | $	159 | $	60,162
COUNTY APPRAISER & TAX COLLECTOR FEE | (2,030) | (35) | (1,170)
DISCOUNTS FOR EARLY PAYMENTS | (4,060) | (35) | (3,662)
NET EXCESS/ (SHORTFALL) | $ | $	89 | $	55,330

Bank Balance As Of 3/31/24 | $	244,710.84
Accounts Payable As Of 3/31/24 | $	4,375.89
Accounts Receivable As Of 3/31/24 | $	1,227.12
Reserve Funds As Of 3/31/24 | $	91,620.00
Available Funds As Of 3/31/24 | $	149,942.07

Captain's Key Dependent District Balance Sheet
As of March 31, 2024

Operating Fund	General Fixed Assets Fund	Long Term Debt Fund	TOTAL
ASSETS
Current Assets Checking/Savings
Centerstate Bank | 244,710.84 | | 0.00 | | 0.00 | | 244,710.84
Total Checking/Savings | 244,710.84 | | 0.00 | | 0.00 | | 244,710.84
Total Current Assets | 244,710.84 | | 0.00 | | 0.00 | | 244,710.84
Other Assets Accounts Receivable | 1,227.12 | | 0.00 | | 0.00 | | 1,227.12
Roadways | 0.00 | | 67,400.00 | | 0.00 | | 67,400.00
Gate System | 0.00 | | 164,326.00 | | 0.00 | | 164,326.00
Gate System Improvements | 0.00 | | 36,577.00 | | 0.00 | | 36,577.00
Depreciation - Roadways | 0.00 | | -37,075.00 | | 0.00 | | -37,075.00
Depreciation - Gate System | 0.00 | | -165,783.00 | | 0.00 | | -165,783.00
Amount To Be Provided | 0.00 | | 0.00 | | 0.00 | | 0.00
Total Other Assets | 1,227.12 | | 65,445.00 | | 0.00 | | 66,672.12
TOTAL ASSETS | 245,937.96 | | 65,445.00 | | 0.00 | | 311,382.96
LIABILITIES & EQUITY | | | | | | |
Liabilities
Current Liabilities Accounts Payable
Accounts Payable | 4,375.89 | | 0.00 | | 0.00 | | 4,375.89
Total Accounts Payable | 4,375.89 | | 0.00 | | 0.00 | | 4,375.89
Total Current Liabilities | 4,375.89 | | 0.00 | | 0.00 | | 4,375.89
Long Term Liabilities Due To Captain's Key HOA | 0.00 | | 0.00 | | 0.00 | | 0.00
Total Long Term Liabilities | 0.00 | | 0.00 | | 0.00 | | 0.00
Total Liabilities | 4,375.89 | | 0.00 | | 0.00 | | 4,375.89
Equity Retained Earnings | 94,612.06 | | -202,858.00 | | 0.00 | | -108,245.94
Net Income | 55,330.01 | | 0.00 | | 0.00 | | 55,330.01
Reserve Funds | 91,620.00 | | 0.00 | | 0.00 | | 91,620.00
Current Year Depreciation | 0.00 | | 0.00 | | 0.00 | | 0.00
Investment In Gen Fixed Assests | 0.00 | | 268,303.00 | | 0.00 | | 268,303.00
Total Equity | 241,562.07 | | 65,445.00 | | 0.00 | | 307,007.07
TOTAL LIABILITIES & EQUITY | 245,937.96 | | 65,445.00 | | 0.00 | | 311,382.96

11:02 AM
04/02/24
Accrual Basis

1072 · South State bank account

1072 · South State bank account TOTAL

Captain's Key Dependent District
Check Register
As of April 2, 2024
Date	Num	Name	Memo	Credit

01/04/2024 | Seacoast | 416.29 |
01/05/2024 | Comcast | 208.40 |
01/05/2024 | FPL | 67.11 |
01/05/2024 | Greentone | 79.00 |
01/05/2024 | Special District Services | 2,020.00 |
01/05/2024 | Victory Access Control | 832.00 |
02/01/2024 | Seacoast | 472.81 |
02/02/2024 | Comcast | 292.16 |
02/02/2024 | FPL | 67.31 |
02/02/2024 | Frontsteps | 330.75 |
02/02/2024 | Gras | 1,150.00 |
02/02/2024 | Greentone | 79.00 |
02/02/2024 | Special District Services | 2,019.40 |
02/20/2024 | DoorKing | 263.45 |
02/21/2024 | Gras | 1,150.00 |
03/01/2024 | Seacoast | 439.84 |
03/04/2024 | Only Trees | 1,650.00 |
03/04/2024 | Comcast | 298.35 |
03/04/2024 | FPL | 73.45 |
03/04/2024 | Frontsteps | 347.28 |
03/04/2024 | Greentone | 79.00 |
03/04/2024 | Special District Services | 2,017.51 |
03/04/2024 | Victory Access Control | 371.51 |
04/01/2024 | Seacoast | 402.16 |
04/02/2024 | Comcast | 298.35 |
04/02/2024 | FPL | 65.40 |
04/02/2024 | Frontsteps | 347.28 |
04/02/2024 | Greentone | 79.00 |
04/02/2024 | Higgins Engineering | 1,000.00 |
04/02/2024 | Special District Services | 2,048.70 |
04/02/2024 | Victory Access Control | 135.00 |
| | 19,100.51 |
| | 19,100.51 |
| | | Page 16

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