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06 December 2025 SilverRock Resort - Monthly Financial Statement
Monthly Financial Statements July 01, 2025 – December 31, 2025 TABLE OF CONTENTS Summary Operating Income Expense 1 Statement of Fee Revenue 2 Golf Shop Income Statement 3 Course Maintenance Expense Statement 4 Outside Service Expense Statement 5 Clubhouse Expense Statement 6 Marketing Expense Statement 7 General & Administrative Expense Statement 8 Operating Leases & Miscellaneous Expense Statement 9 Complimentary Report 10 G/L # Series Account Description December 2025 Final Budget Variance Percentage Difference Final Budget Variance Annual Budget Unemcumb. % Bdgt 400000 Golf Green Fee Revenue 422,347.00 449,320.00 (26,973.00) -6.0%1,167,736.49 1,343,393.00 (175,656.51) 4,328,074.00 3,160,337.51 27% 401000 Miscellaneous Golf Revenue 16,879.00 22,300.00 (5,421.00) -24.3%53,657.89 53,300.00 357.89 176,460.00 122,802.10 30% 410000 Revenue-Golf Shop 18,748.62 25,851.00 (7,102.38) -27.5%61,543.70 62,853.00 (1,309.30) 215,788.00 154,244.02 29% 420000 Food & Beverage Revenue 65,321.49 93,060.00 (27,738.51) -29.8%218,128.14 257,190.00 (39,061.86) 786,921.00 568,792.86 28% Total Income 523,296.11 590,531.00 (67,234.89) -11.39%1,501,066.22 1,716,736.00 (215,669.78) 5,507,243.00 4,006,176.49 27% Cost of Goods Sold 510000 COS-Golf Shop 11,233.24 14,468.00 (3,234.76) 22.4%36,114.20 35,178.00 (936.20) 120,776.00 84,661.10 30% 520000 COS-Food & Beverage 23,875.42 26,856.00$ (2,980.58) 11.1%89,922.76 74,565.00 (15,357.76) 224,956.00 135,033.24 40% Total COS 35,108.66 41,324.00 (6,215.34) 15.0%126,036.96 109,743.00 (16,293.96) 345,732.00 219,694.34 36% Gross Profit 488,187.45 549,207.00 (61,019.55) -11.1%1,375,029.26 1,606,993.00 (231,963.74) 5,161,511.00 3,786,482.15 27% Expenses 610000 Golf Pro Shop 24,433.98 30,793.00 (6,359.02) 20.7%110,084.34 123,763.00 (13,678.66) 299,105.00 189,019.68 37% 630000 Course Maintenance 146,949.26 174,272.00 (27,322.74) 15.7%1,143,292.33 1,206,358.00 (63,065.67) 2,206,881.00 1,063,588.50 52% 633000 Maintenance Water & Energy 20,094.36 25,025.00 (4,930.64) 19.7%157,328.95 167,465.00 (10,136.05) 333,584.00 176,254.26 47% 640000 Outside Services 53,554.39 58,464.00 (4,909.61) 8.4%211,387.17 249,122.00 (37,734.83) 621,726.00 410,338.41 34% 650000 Clubhouse 12,134.71 13,988.00 (1,853.29) 13.2%82,572.21 86,428.00 (3,855.79) 171,756.00 89,183.78 48% 660000 Marketing 11,762.83 17,713.00 (5,950.17) 33.6%62,961.74 73,463.00 (10,501.26) 173,555.00 110,592.32 36% 670000 General & Administrative 56,052.36 48,563.00 7,489.36 -15.4%276,788.46 299,278.00 (22,489.54) 569,704.00 292,915.45 49% 680000 Leases 28,985.68 29,538.00 (552.32) 1.9%171,574.61 177,228.00 (5,653.39) 354,456.00 182,880.66 48% 690000 Miscellaneous Other Expense 28,397.80 28,557.00 (159.20) 0.6%155,244.34 150,295.00 4,949.34 327,389.00 172,143.90 47% 620000 Food & Beverage Expenses 52,607.90 61,094.00 (8,486.10) 13.9%229,781.83 243,532.00 (13,750.17) 606,271.00 376,489.17 47% Total Expenses 434,973.27 488,007.00 (53,033.73) 10.9%2,601,015.98 2,776,932.00 (175,916.02) 5,664,427.00 3,063,406.13 46% Net Income 53,214.18 61,200.00 (7,985.82) -11.6%(1,225,986.72) (1,169,939.00) (56,047.72) (502,916.00) 723,076.02 400000 Rounds of Golf Played Paid Rounds Played 4,173 4,700 (527) -11.2%12,606 15,200 (2,594) 41,445 28,839 30% Ave $ Per Paid Round Green Fee 101.21 95.60 5.61 5.9%92.63 88.38 4.25 104.43 11.80 89% Ave $ Per Paid Round Merchandise 4.49 5.50 (1.01) -18.3%4.88 4.14 0.75 5.21 0.32 94% Ave $ Per Paid Miscellaneous 4.04 4.74 (0.70) -14.8%4.26 3.51 0.75 4.26 0.00 100% Income SilverRock Resort December 2025 Summary Operating Income Statement Month to Date Year to Date Annual Budget 1 Income December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.% Budget 4000000 Revenue-Fees 422,347.00 449,320.00 (26,973.00) 1,167,736.49 1,343,393.00 (175,656.51) 4,328,074.00 3,160,337.51 73.0% 4010000 Rider Fee 2,195.00 3,100.00 (905.00) 7,300.00 9,200.00 (1,900.00) 22,190.00 14,890.00 67.1% 4040000 Club Rental 4,440.00 4,500.00 (60.00) 13,450.89 10,950.00 2,500.89 42,175.00 28,724.11 68.1% 4050000 Driving Range 9,744.00 13,000.00 (3,256.00) 31,010.00 27,500.00 3,510.00 98,500.00 67,490.00 68.5% 4060000 Handicap Fees -700.00 (700.00) 627.00 2,650.00 (2,023.00) 4,595.00 3,968.00 86.4% 4090000 Ball Retriever/Subcontract --- 270.00 1,000.00 (730.00) 6,500.00 6,230.00 95.8% 4091000 Golf Professional Rental Fee 500.00 1,000.00 (500.00) 1,000.00 2,000.00 (1,000.00) 2,500.00 1,500.00 60.0% 16,879.00 22,300.00 (5,421.00) 53,657.89 53,300.00 357.89 176,460.00 122,802.11 69.6% 439,226.00 471,620.00 (32,394.00) 1,221,394.38 1,396,693.00 (175,298.62) 4,504,534.00 3,283,139.62 72.9% 439,226.00 471,620.00 (32,394.00) 1,221,394.38 1,396,693.00 (175,298.62) 4,504,534.00 3,283,139.62 72.9% SilverRock Resort December 2025 Total Income Statement of Fees - Revenue Month to Date Year to Date Annual Budget Total Revenue Fees Total Miscellaneous Revenue 2 December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.% Budget 4100000 Sales Miscellaneous - - - 11.00 - 11.00 0 0 0% 4100110 Sales Hard Goods 8,704.03 19,388.00 (10,683.97) 29,207.61 47,139.00 (17,931.39) 53,947.00 24,739.39 45.9% 4100112 Sales-Soft Goods 10,044.59 6,463.00 3,581.59 32,325.09 15,714.00 16,611.09 161,841.00 129,515.91 80.0% 5100639 GS-Discounts-Mdse - - - - - - - - 0.0% 18,748.62 25,851.00 (7,102.38) 61,543.70 62,853.00 (1,309.30) 215,788.00 154,255.30 71.5% 5100150 COS-GS-Hard Goods 5,199.52 3,748.00 1,451.52 16,817.15 9,113.00 7,704.15 31,289.00 14,471.85 46.3% 5100151 COS-GS-Soft Goods 5,985.00 11,245.00 (5,260.00) 18,201.42 27,340.00 (9,138.58) 93,867.00 75,665.58 80.6% 5100152 COS-GS-Purchase Disc (212.23) (750.00) 537.77 (991.27) (1,822.00) 830.73 (6,258.00) (5,266.73) 0.0% 5100220 COS-GS-Freight Merch 260.95 225.00 35.95 2,086.90 547.00 1,539.90 1,877.00 (209.90) -11.2% 11,233.24 14,468.00 (3,234.76) 36,114.20 35,178.00 936.20 120,775.00 84,660.80 70.1% 7,515.38 11,383.00 (3,867.62) 25,429.50 27,675.00 (2,245.50) 95,013.00 69,594.50 73.2% 59.9%56.0%-3.9%58.7%56.0%-2.7%53.1%54.9%103.4% 6101320 Insurance Group 478.31 2,553.00 (2,074.69) 3,253.86 15,318.00 (12,064.14) 30,636.00 27,382.14 89.4% 6101325 Insurance-Workers Comp 1,247.52 1,397.00 (149.48) 4,407.31 5,230.00 (822.69) 12,889.00 8,481.69 65.8% 6101720 Salaries 7,802.04 7,499.00 303.04 41,948.75 44,994.00 (3,045.25) 77,277.00 35,328.25 45.7% 6101800 Taxes-Employer Payroll 1,820.08 2,279.00 (458.92) 6,994.02 8,532.00 (1,537.98) 21,028.00 14,033.98 66.7% 6101880 Wages-Hourly 12,445.00 15,880.00 (3,435.00) 48,565.72 42,514.00 6,051.72 138,400.00 89,834.28 64.9% 6101882 Wages-Overtime 183.36 - 183.36 325.52 - 325.52 - (325.52) 0.0% 23,976.31 29,608.00 (5,631.69) 105,495.18 116,588.00 (11,092.82) 280,230.00 174,734.82 62.4% 6103762 Supplies-Office - 250.00 (250.00) 434.97 1,500.00 (1,065.03) 3000.00 2,565.03 85.5% 6109150 Dues and Subscriptions - -- - - - 2300.00 2,300.00 100.0% 6109220 Freight & Delivery - 25.00 (25.00) - 75.00 (75.00) 75.00 75.00 100.0% 6109490 Miscellaneous - 500.00 (500.00) - 3,000.00 (3,000.00) 6,000.00 6,000.00 100.0% 6109500 ProShop Over/Under 20.05 - 20.05 107.02 107.02 - (107.02) 0.0% 6109722 Seminars/Training - 100.00 (100.00) - 1,050.00 (1,050.00) 3,690.00 3,690.00 100.0% 6109810 Travel - Merchandise - -- - - - 90.00 90.00 100.0% 6109820 Uniforms 375.30 200.00 175.30 3,395.54 900.00 2,495.54 2,400.00 (995.54) -41.5% 6117840 Telephones 62.32 110.00 (47.68) 651.63 650.00 1.63 1,320.00 668.37 50.6% 457.67 1,185.00 (727.33) 4,589.16 7,175.00 (2,585.84) 18,875.00 14,285.84 75.7% 24,433.98 30,793.00 (6,359.02) 110,084.34 123,763.00 (13,678.66) 299,105.00 189,020.66 63.2% (16,918.60) (19,410.00) 2,491.40 (84,654.84) (96,088.00) 11,433.16 (204,092.00) (119,426.16) 58.5% 61-PS-SALARIES & BENEFITS 61-PS OTHER EXPENSES Total - Other Expenses Net Income SilverRock Resort Golf Shop Income Statement Total Expenses-Golf Shop Month to Date Year to Date Annual Budget December 2025 Income Total Revenue Golf Shop COS Cost of Sales - Golf Shop Gross Profit Expense COS % Total -PS-SALARIES & BENEFITS 3 December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.%Budget 6311320 Insurance-Group 12,356.50 13,689.00 (1,332.50) 74,825.85 78,730.00 (3,904.15) 160,013.00 85,187.15 53.2% 6311325 Insurance-Workers Comp 1,839.40 2,672.00 (832.60) 11,918.55 15,061.00 (3,142.45) 31,232.00 19,313.45 61.8% 6311720 Salaries 16,769.24 17,580.00 (810.76) 102,810.31 105,480.00 (2,669.69) 206,520.00 103,709.69 50.2% 6311800 Taxes-Employer Payroll 5,647.10 7,235.00 (1,587.90) 35,601.49 41,496.00 (5,894.51) 85,580.00 49,978.51 58.4% 6311880 Wages-Hourly 55,557.89 56,630.00 (1,072.11) 340,856.38 314,420.00 26,436.38 656,702.00 315,845.62 48.1% 6311882 Wages-Overtime 2,164.15 - 2,164.15 28,450.76 21,700.00 6,750.76 30,518.00 2,067.24 6.8% 94,334.28 97,806.00 (3,471.72) 594,463.34 576,887.00 17,576.34 1,170,565.00 576,101.66 49.2% 6313745 Chemicals 2,537.75 - 2,537.75 27,062.90 37,000.00 (9,937.10) 56,000.00 28,937.10 51.7% 6313744 Fertilizer 13,927.56 10,000.00 3,927.56 69,551.41 73,300.00 (3,748.59) 122,800.00 53,248.59 43.4% 6313746 Flowers/Plants 391.50 - 391.50 391.50 6,000.00 (5,608.50) 13,000.00 12,608.50 97.0% 6313748 Fuel-Gasoline 4,499.47 6,800.00 (2,300.53) 32,004.36 40,800.00 (8,795.64) 81,600.00 49,595.64 60.8% 6313750 Golf Course Accessories - - - 6,619.35 14,000.00 (7,380.65) 16,000.00 9,380.65 58.6% 6313756 POA Control - 10,000.00 (10,000.00) 10,583.24 10,000.00 583.24 10,000.00 (583.24) -5.8% 6313758 Miscellaneous Supp 68.47 500.00 (431.53) 2,267.58 3,750.00 (1,482.42) 5,950.00 3,682.42 61.9% 6313774 Sand - 5,000.00 (5,000.00) 11,219.77 30,000.00 (18,780.23) 52,500.00 41,280.23 78.6% 6313776 Seed - 5,000.00 (5,000.00) 89,468.96 145,000.00 (55,531.04) 145,000.00 55,531.04 38.3% 6313780 Small Tools & Non-Capital Equip 308.32 575.00 (266.68) 1,106.31 3,575.00 (2,468.69) 7,025.00 5,918.69 84.3% 6313782 Sod - - - 97.82 3,500.00 (3,402.18) 8,000.00 7,902.18 98.8% 6313784 Topdressing - - - 2,261.96 9,000.00 (6,738.04) 13,000.00 10,738.04 82.6% 21,733.07 37,875.00 (16,141.93) 252,635.16 375,925.00 (123,289.84) 530,875.00 278,239.84 52.4% 6315095 CM-R&M-Contract Lake Maint 4,943.89 4,346.00 597.89 29,663.34 26,076.00 3,587.34 52,152.00 22,488.66 43.1% 6315685 CM-R&M-Bldngs & Othr Structures - 500.00 (500.00) - 3,000.00 (3,000.00) 6,000.00 6,000.00 100.0% 6315690 CM-R&M-Equipment 5,073.18 3,000.00 2,073.18 28,845.04 30,000.00 (1,154.96) 54,000.00 25,154.96 46.6% 6315692 CM-R&M-Irrigation System 2,411.78 3,500.00 (1,088.22) 29,168.13 23,500.00 5,668.13 44,750.00 15,581.87 34.8% 6315696 CM-R&M-Pumps - 1,000.00 (1,000.00) 1,195.20 6,000.00 (4,804.80) 10,500.00 9,304.80 88.6% 6315815 CM-R&M-Trees-Pruning Etc - -- 19,632.00 6,550.00 13,082.00 16,550.00 (3,082.00) -18.6% 12,428.85 12,346.00 82.85 108,503.71 95,126.00 13,377.71 183,952.00 75,448.29 41.0% 6317836 Utilities-Natural Gas/LPG 62.21 30.00 32.21 230.27 180.00 50.27 360.00 129.73 0.0% 6317840 Telephones 506.24 475.00 31.24 2,911.06 2,850.00 61.06 5,700.00 2,788.94 48.9% 568.45 505.00 63.45 3,141.33 3,030.00 111.33 6,060.00 2,918.67 48.2% 6319020 Auto Mileage/Allowance 400.00 400.00 - 2,400.00 2,400.00 - 4,800.00 2,400.00 50.0% 6319100 Contract Svcs-Soil/Tissue Test - - - - - - 2,000.00 2,000.00 100.0% 6319102 Contract Svcs-Trash Removal 2,556.89 600.00 1,956.89 2,940.64 3,600.00 (659.36) 7,200.00 4,259.36 59.2% 6319150 Dues & Subscriptions - - - 856.26 - 856.26 900.00 43.74 4.9% 6319170 Employee Education 450.00 400.00 50.00 740.00 1,800.00 (1,060.00) 4,700.00 3,960.00 84.3% 6319197 Equipment Rental 249.87 200.00 49.87 4,524.11 2,300.00 2,224.11 3,400.00 (1,124.11) -33.1% 6319206 Licenses & Permits - 50.00 (50.00) 338.13 400.00 (61.87) 4,300.00 3,961.87 92.1% 6319490 Miscellaneous - 100.00 (100.00) 564.39 600.00 (35.61) 1,200.00 635.61 53.0% 6319718 Safety Equipment & Training 119.63 400.00 (280.37) 516.14 2,750.00 (2,233.86) 3,850.00 3,333.86 86.6% 6319822 Uniforms 886.14 1,590.00 (703.86) 7,911.02 9,540.00 (1,628.98) 19,080.00 11,168.98 58.5% 4,662.53 3,740.00 922.53 20,790.69 23,390.00 (2,599.31) 51,430.00 30,639.31 59.57% 63-CM-REPAIRS & MAINTENANCE Total -CM-Repair & Maintenance Total-CM-UTILITIES 63-CM-OTHER EXPENSES Total-CM-OTHER EXPENSES Expense 63-CM-SALARIES & BENEFITS Total-CM-SALARIES & BENEFITS 63-CM-SUPPLIES & MATERIALS Total-CM-SUPPLIES & MATERIALS SilverRock Resort Course Maintenance Expense Statement Annual Budget December 2025 Month to Date Year to Date 4 December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.%Budget 6321880 Contract Labor 13,222.08 22,000.00 (8,777.92) 163,758.10 132,000.00 31,758.10 264,000.00 100,241.90 38.0% 13,222.08 22,000.00 (8,777.92) 163,758.10 132,000.00 31,758.10 264,000.00 100,241.90 38.0% 146,949.26 174,272.00 (27,322.74) 1,143,292.33 1,206,358.00 (63,065.67) 2,206,882.00 1,063,589.67 48.2% December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.%Budget 6337834 Utilities-Electricity-Pumping 15,925.41 21,240.00 (5,314.59) 103,154.87 114,380.00 (11,225.13) 236,340.00 133,185.13 56.4% 6337842 Utilities-Water 4,168.95 3,785.00 383.95 54,174.08 53,085.00 1,089.08 97,244.00 43,069.92 44.3% 20,094.36 25,025.00 (4,930.64) 157,328.95 167,465.00 (10,136.05) 333,584.00 176,255.05 52.8% - Total-COURSE MAINTENANCE Annual BudgetMonth to Date Year to Date Course Maintenance Expense Statement SilverRock Resort December 2025 632-CM-CONTRACT SERVICES Total Contract Service Silverrock Resort Course Maintenance Water & Energy December 2025 Total-CM-WATER & ENERGY Month to Date Year to Date Annual Budget 633-CM-WATER & ENERGY 4 4 December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.% Budget R-SALARIES & BENEFITS 6411320 Insurance-Group 1,310.11 2,553.00 (1,242.89) 7,144.23 11,914.00 (4,769.77) 27,232.00$ 20,087.77 73.8% 6411325 Insurance-Workers Comp 1,715.61 1,611.00 104.61 6,450.60 6,248.00 202.60 17,004.00$ 10,553.40 62.1% 6411800 Taxes-Employer Payroll 2,172.02 3,357.00 (1,184.98) 7,809.59 13,016.00 (5,206.41) 35,424.00$ 27,614.41 78.0% 6411880 Wages-Hourly 24,512.78 26,960.00 (2,447.22) 88,596.89 104,535.00 (15,938.11) 284,534.00$ 195,937.11 68.9% 6411882 Wages-Overtime 1,512.40 - 1,512.40 3,502.47 - 3,502.47 -$ (3,502.47) 0.0% 31,222.92 34,481.00 (3,258.08) 113,503.78 135,713.00 (22,209.22) 364,194.00 250,690.22 68.8% 6413732 Supplies-Carts - 500.00 (500.00) - 1,500.00 (1,500.00) 1,850.00 `0.0% 6413742 Supplies-Expendable 6,407.19 150.00 6,257.19 8,204.02 3,450.00 4,754.02 6,750.00 (1,454.02) -21.5% 6413748 Supplies-Fuel for Shuttle - - - - - - 9,600.00 9,600.00 0.0% 6413752 Supplies-Range Balls - - - 14,681.25 15,000.00 (318.75) 15,000.00 318.75 2.1% 6413762 Supplies- Office - - - - - - 525.00 525.00 100.0% 6413768 Supplies-Printing and Stationary - - - - - - 420.00 420.00 100.0% 6413786 Supplies-Towels - 195.00 (195.00) - 860.00 (860.00) 2,182.00 2,182.00 100.0% 6413796 Supplies-Bottled Water - 2,500.00 (2,500.00) 7,488.00 15,000.00 (7,512.00) 30,000.00 22,512.00 75.0% 6,407.19 3,345.00 3,062.19 30,373.27 35,810.00 (5,436.73) 66,327.00 34,103.73 51.4% 6415690 CBR-R&M-Equipment 985.00 300.00 685.00 3,852.47 1,800.00 2,052.47 3,600.00 (252.47) -7.0% 6415695 CBR-R&M-Cart Maintenance & Repair 2,012.00 2,300.00 (288.00) 14,875.21 13,200.00 1,675.21 26,400.00 11,524.79 43.7% 2,997.00 2,600.00 397.00 18,727.68 15,000.00 3,727.68 30,000.00 11,272.32 37.6% 6419094 Contract Services-Laundry/Linen 627.46 1,600.00 (972.54) 5,466.60 9,600.00 (4,133.40) 9,600.00 4,133.40 43.1% 6419220 Freight/Delivery - 75.00 (75.00) - 450.00 (450.00) 450.00 450.00 100.0% 6419490 Miscellaneous - 600.00 (600.00) 31.42 5,800.00 (5,768.58) 9,400.00 9,368.58 99.7% 6419820 Uniforms - 500.00 (500.00) 5,217.43 3,000.00 2,217.43 5,200.00 (17.43) -0.3% 627.46 2,775.00 (2,147.54) 10,715.45 18,850.00 (8,134.55) 24,650.00 13,934.55 56.5% 41,254.57 43,201.00 (2,147.54) 173,320.18 205,373.00 (32,052.82) 485,171.00 310,000.82 63.9% 6431325 Insurance-Workers Comp 765.00 765.00 - 2,479.91 2,140.00 339.91 6,874.00$ 4,394.09 63.9% 6431800 Taxes-Employer Payroll 1,067.69 1,248.00 (180.31) 3,086.08 3,492.00 (405.92) 11,214.00$ 8,127.92 72.5% 6431880 Wages-Hourly 10,467.13 12,800.00 (2,332.87) 32,236.43 35,817.00 (3,580.57) 115,017.00$ 82,780.57 72.0% 6431882 Wages-Overtime - - - - - - -$ - 0.0% 12,299.82 14,813.00 (2,513.18) 37,802.42 41,449.00 (3,646.58) 133,105.00 95,302.58 71.6% 6433742 Supplies Expendable - 100.00 (100.00) 264.57 500.00 (235.43) 1,050.00 785.43 74.8% 6439490 Miscellaneous - 50.00 (50.00) - 150.00 (150.00) 200.00 200.00 100.0% 6439718 Safety Equipment & Training - 50.00 (50.00) - 300.00 (300.00) 600.00 600.00 100.0% 6439820 Uniforms - 250.00 (250.00) - 1,350.00 (1,350.00) 2,125.00 2,125.00 100.0% - 450.00 (450.00) 264.57 2,300.00 (2,035.43) 3,975.00 3,710.43 93.3% 12,299.82 15,263.00 (2,963.18) 38,066.99 43,749.00 (5,682.01) 137,080.00 99,013.01 72.2% 53,554.39 58,464.00 (4,909.61) 211,387.17 249,122.00 (37,734.83) 622,251.00 405,303.40 65.1% 643-CS-SALARIES & BENEFITS Total-CS-SALARIES & BENEFITS 643-CS-OTHER EXPENSES Total-CS-OTHER EXPENSES Total-COURSE SERVICES TOTAL OUTSIDE SERVICES Month to Date Year to Date SilverRock Resort Outside Services Expense Statement Annual Budget December 2025 Expense Total-CBR-SALARIES & BENEFITS 641-CBR-SUPPLIES & MATERIALS Total-CBR-SUPPLIES & MATERIALS 641-CBR-REPAIRS & MAINTENANCE Total-CBR-REPAIRS & MAINTENANCE 641-CBR-OTHER EXPENSES Total-CBR-OTHER EXPENSES TOTAL-CARTS,BAGROOM & RANGE 5 5 December 2025 Final Budget Variance Budget Variance Variance Annual Budget Unemcumb.%Budget 6503742 Supplies-Expendable 520.00 520.00 - 3,120.00 3,120.00 - 6,240.00 3,120.00 50.0% 520.00 520.00 - 3,120.00 3,120.00 - 6,240.00 3,120.00 50.0% 6507836 Utilities-Natural Gas - 1,000.00 (1,000.00) 4,438.97 6,000.00 (1,561.03) 12,000.00 7,561.03 63.0% 6507840 Utilities-Telephone 1,729.35 1,750.00 (20.65) 10,332.01 10,500.00 (167.99) 21,000.00 10,667.99 50.8% 6507842 Utilities-Water 919.28 608.00 311.28 4,996.09 3,648.00 1,348.09 7,296.00 2,299.91 31.5% 6507844 Utilities-Cable 339.63 420.00 (80.37) 2,521.73 2,520.00 1.73 5,040.00 2,518.27 50.0% 2,988.26 3,778.00 (789.74) 22,288.80 22,668.00 (379.20) 45,336.00 23,047.20 50.8% 6509091 Contract Services-Cleaning 775.75 500.00 275.75 3,936.79 5,000.00 (1,063.21) 8,000.00 4,063.21 50.8% 6509099 Contract Services-Security 7,850.70 7,390.00 460.70 46,572.46 44,340.00 2,232.46 88,680.00 42,107.54 47.5% 6509215 Flowers & Decorations - - - - 500.00 (500.00) 1,900.00 1,900.00 100.0% 6509718 Safety Equipment & Training - 100.00 (100.00) 374.65 600.00 (225.35) 1,200.00 825.35 68.8% 8,626.45 7,990.00 636.45 50,883.90 50,440.00 443.90 99,780.00 48,896.10 49.0% 6515685 CH-R&M-Building Structures - 300.00 (300.00) 2,893.45 1,800.00 1,093.45 3,600.00 706.55 19.6% 6515686 CH-R&M-Restaurant Repairs - 700.00 (700.00) 3,057.72 4,200.00 (1,142.28) 8,400.00 5,342.28 63.6% 6515690 CH-R&M-Equipment Repair - 700.00 (700.00) 328.34 4,200.00 (3,871.66) 8,400.00 8,071.66 96.1% - 1,700.00 (1,700.00) 6,279.51 10,200.00 (3,920.49) 20,400.00 14,120.49 69.2% 12,134.71 13,988.00 (1,853.29) 82,572.21 86,428.00 (3,855.79) 171,756.00 28,240.98 16.4% Clubhouse Expense Statement SilverRock Resort Total CLUBHOUSE Month to Date Year to Date December 2025 Annual Budget Expense 65-CH-SUPPLIES & MATERIALS Total-CH-SUPPLIES & MATERIALS 65-CH-UTILITIES Total-CH-UTILITIES 65-CH-OTHER EXPENSES Total-CH-OTHER EXPENSES 65-CH-REPAIRS & MAINTENANCE Total-CH-REPAIRS & MAINTENANCE 6 6 December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.% Budget Expense 66-MKT-SALARIES & BENEFITS 6601320 Insurance-Group 382.49 851.00 (468.51) 382.49 851.00 (468.51) 5,957.00$ 5,574.51 93.6% 6601325 Insurance-Workers Comp 99.00 99.00 - 594.00 594.00 - 1,188.00$ 594.00 50.0% 6601720 Salaries 1,250.00 1,250.00 - 7,041.67 7,500.00 (458.33) 15,000.00$ 7,958.33 53.1% 6601800 Tax-Employer Payroll 122.00 122.00 - 687.28 732.00 (44.72) 1,463.00$ 775.72 53.0% Total-MKT-SALARIES & BENEFITS 1,853.49 2,322.00 (468.51) 8,705.44 9,677.00 (971.56) 23,608.00 14,902.56 63.1% 66-MKT-SUPPLIES & MATERIALS 6603762 Supplies-Office - 100.00 (100.00) - 600.00 (600.00) 1,200.00 1,200.00 100.0% 6603768 Supplies-Printing & Stationery 1,162.34 200.00 962.34 5,323.85 3,600.00 1,723.85 4,425.00 (898.85) -20.3% Total-MKT-SUPPLIES & MARKETING 1,162.34 300.00 862.34 5,323.85 4,200.00 1,123.85 5,625.00 301.15 5.4% 66-MKT-UTILITIES 6607840 Utilities-Telephone 103.00 100.00 3.00 579.36 600.00 (20.64) 1,200.00 620.64 51.7% Total-MKT-UTILITIES 103.00 100.00 3.00 579.36 600.00 (20.64) 1,200.00 620.64 51.7% 66-MKT-OTHER EXPENSES 6609010 Advertising 8,644.00 11,366.00 (2,722.00) 45,063.67 46,186.00 (1,122.33) 113,787.00 68,723.33 60.4% 6609040 Business Meals - 25.00 (25.00) - 150.00 (150.00) 300.00 300.00 100.0% 6609080 Collateral Material - 2,500.00 (2,500.00) 2,203.07 9,000.00 (6,796.93) 21,000.00 18,796.93 89.5% 6609102 Contract Services-Web Page - 150.00 (150.00) 199.97 900.00 (700.03) 1,800.00 1,600.03 88.9% 6609150 Dues & Subscriptions - -- 470.00 - 470.00 735.00 265.00 36.1% 6609620 Postage - 50.00 (50.00) - 100.00 (100.00) 600.00 600.00 100.0% 6609490 Miscellaneous - 50.00 (50.00) 35.56 300.00 (264.44) 350.00 314.44 89.8% 6609630 Promotion - -- - - - 1,000.00 1,000.00 100.0% 6609633 Promotion-Cummunity - 750.00 (750.00) 297.96 1,800.00 (1,502.04) 2,250.00 1,952.04 86.8% 6609634 Promotion-Media/Vendor - 50.00 (50.00) - 150.00 (150.00) 700.00 700.00 100.0% 6609820 Uniforms - 50.00 (50.00) 82.86 400.00 (317.14) 600.00 517.14 86.2% Total-MKT-OTHER EXPENSES 8,644.00 14,991.00 (6,347.00) 48,353.09 58,986.00 (10,632.91) 143,122.00 94,768.91 66.2% TOTAL MARKETING 11,762.83 17,713.00 (5,950.17) 62,961.74 73,463.00 (10,501.26) 173,555.00 110,593.26 63.7% SilverRock Resort Marketing December 2025 Month to Date Year to Date Annual Budget 7 7 December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.%Budget 6701320 Insurance-Group 4,567.92 5,148.00 (580.08) 25,572.32 30,888.00 (5,315.68) 61,776.00$ 36,203.68 58.6% 6701325 Insurance-Workers Comp 1,525.84 2,178.00 (652.16) 7,707.69 13,068.00 (5,360.31) 26,136.00$ 18,428.31 70.5% 6701720 Salaries 19,519.24 22,833.00 (3,313.76) 127,076.98 136,998.00 (9,921.02) 260,040.00$ 132,963.02 51.1% 6701800 Taxes-Employer Payroll 1,472.96 2,688.00 (1,215.04) 12,674.42 16,128.00 (3,453.58) 32,256.00$ 19,581.58 60.7% 6701880 Wages-Hourly 5,555.00 4,736.00 819.00 33,332.81 28,416.00 4,916.81 70,787.00$ 37,454.19 52.9% 32,640.96 37,583.00 (4,942.04) 206,364.22 225,498.00 (19,133.78) 450,995.00 244,630.78 54.2% 6703740 Supplies-Computer - 500.00 (500.00) 940.18 3,000.00 (2,059.82) 6,300.00 5,359.82 85.1% 6703762 Supplies-Office - 105.00 (105.00) 200.63 630.00 (429.37) 1,260.00 1,059.37 84.1% 6703768 Supplies-Printing & Stationery - 400.00 (400.00) 341.27 900.00 (558.73) 3,300.00 2,958.73 89.7% - 1,005.00 (1,005.00) 1,482.08 4,530.00 (3,047.92) 10,860.00 9,377.92 86.4% 6705690 Repairs & Maintenance-Equipment - 850.00 (850.00) 100.73 4,550.00 (4,449.27) 7,300.00 7,199.27 98.6% - 850.00 (850.00) 100.73 4,550.00 (4,449.27) 7,300.00 7,199.27 98.6% 6709020 Auto/Mileage Allowance 500.00 500.00 - 3,000.00 3,000.00 - 6,000.00 3,000.00 50.0% 6709150 Dues & Subscriptions - 50.00 (50.00) 825.00 500.00 325.00 1,550.00 725.00 46.8% 6709180 Employee Recruiting/Relocation 70.00 200.00 (130.00) 354.82 650.00 (295.18) 1,200.00 845.18 70.4% 6709197 Equipment Rental 588.28 500.00 88.28 3,224.32 3,000.00 224.32 6,000.00 2,775.68 46.3% 6709202 Fees-Bank 75.50 90.00 (14.50) 435.17 540.00 (104.83) 1,080.00 644.83 59.7% 6709208 Fees-Payroll Processing 2,094.91 1,710.00 384.91 12,166.94 10,260.00 1,906.94 20,520.00 8,353.06 40.7% 6709220 Freight/Delivery - 50.00 (50.00) 9.53 300.00 (290.47) 600.00 590.47 98.4% 6709490 Miscellaneous 9,000.00 4,000.00 5,000.00 10,347.92 7,000.00 3,347.92 10,000.00 (347.92) -3.5% 6709620 Postage/Mail Services 92.02 75.00 17.02 437.15 450.00 (12.85) 900.00 462.85 51.4% 6709625 Expense Professional Fees 10,990.69 1,500.00 9,490.69 35,196.25 36,000.00 (803.75) 45,000.00 9,803.75 21.8% 6709636 Promotion/Entertainment - 100.00 (100.00) 100.00 600.00 (500.00) 1,200.00 1,100.00 91.7% 6709722 Seminars & Training - 200.00 (200.00) 1,120.00 1,200.00 (80.00) 3,400.00 2,280.00 67.1% 6709810 Travel - -- 100.00 100.00 - 1,100.00 1,000.00 90.9% 6709820 Uniforms - 150.00 (150.00) 1,524.33 1,100.00 424.33 2,000.00 475.67 23.8% 23,411.40 9,125.00 14,286.40 68,841.43 64,700.00 4,141.43 100,550.00 31,708.57 31.5% - 56,052.36 48,563.00 7,489.36 276,788.46 299,278.00 (22,489.54) 569,705.00 292,916.54 51.4% December 2025 SilverRock Resort General and Administrative Expense Statement Annual Budget Total-GENERAL & ADMINISTRATIVE Month to Date Year to Date Expense 67-G&A-SALARIES & BENEFITS Total-G&A-SALARIES & BENEFITS 67-G&A-SUPPLIES & MATERIALS Total-G&A-SUPPLIES & MATERIALS 67-G&A-REPAIRS & MAINTENANCE Total-G&A-REPAIRS & MAINTENANCE 67-G&A-OTHER EXPENSES Total-G&A-OTHER EXPENSES 8 8 December 2025 Final Budget Variance Final Budget Variance Annual Budget Unemcumb.% Budget 6800193 Equipment Leases-Maintenance 23,186.29 24,000.00 (813.71) 139,117.74 144,000.00 (4,882.26) 288,000.00 148,882.26 51.7% 6800196 Equipment Leases-GPS 5,130.83 5,138.00 (7.17) 30,784.98 30,828.00 (43.02) 61,656.00 30,871.02 50.1% 6800197 Equipment Leases-Others 668.56 400.00 268.56 1,671.89 2,400.00 (728.11) 4,800.00 3,128.11 65.2% 28,985.68 29,538.00 (552.32) 171,574.61 177,228.00 (5,653.39) 354,456.00 182,881.39 51.6% 6900096 Contract Srvcs-Management Fee 12,009.00 12,009.00 - 72,054.00 72,054.00 - 144,084.00 72,030.00 50.0% 6900210 FF&E Reserve 8,446.94 8,986.00 (539.06) 23,356.16 26,869.00 (3,512.84) 86,561.00 63,204.84 73.0% 6900323 Insurance-Commercial 7,941.86 7,562.00 379.86 54,379.04 45,372.00 9,007.04 90,744.00 36,364.96 40.1% 6900800 Personal Property Taxes - - - 5,455.14 6,000.00 (544.86) 6,000.00 544.86 9.1% 28,397.80 28,557.00 (159.20) 155,244.34 150,295.00 4,949.34 327,389.00 172,144.66 52.6% Total-LEASES Total-MISC OTHER EXPENSES Silverrock Resort Operating Leases & Miscellaneous Other Expense Statement Annual BudgetMonth to Date Year to Date December 2025 Expense 68-LEASES 69-MISC OTHER EXPENSES 9 9 SilverRock Resort-Arnold Palmer Classic Course Comp Golf Report-2025-2026 2025 2025 2025 2025 2025 2025 Comp Category July August September October November December Media Sales Promotion Golf Industry VIP Celebrity PGA Comp 5 8 4 16 9 Charity/Gift Certificate 4 4 2 10 26 Rain/Wind Checks 8 17 2 8 9 Club Staff 33 40 88 19 41 43 LQ HS Golf 5 36 12 20 8 33 62 153 39 95 95 2026 2026 2026 2026 2026 2026 Comp Category January February March April May June Media Sales Promotion Golf Industry VIP Celebrity PGA Comp Charity/Gift Certificate Rain/Wind Checks Club Staff LQ HS Golf 0 0 0 0 0 0 10 10