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Reserve study finds long‑term repairs and roofing top 2026 capital needs; deferred maintenance reduced but remains material

Recreation Centers of Sun City Incorporated (RCSC) Budget, Finance and Audit Committee · October 14, 2025
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Summary

RCSC presenters said roofing, pool decks and aging golf rolling stock are among the largest capital needs and that the reserve study guides the schedule and cost estimates for replacements.

The Recreation Centers of Sun City’s (RCSC) 5‑Year Planning Team and Budget, Finance and Audit Committee described the reserve study as a "living, breathing document" that inventories every asset, its purchase date, expected life and estimated replacement cost. Linda McIntyre said the reserve study informs which projects appear in capital budgets and that the study was last comprehensively updated before a 2023 refresh.

Committee members reported that a prior estimate of roughly $20,000,000 in deferred maintenance was reduced to about $18,000,000 through review and prioritization; finance staff later said that by 2026 the organization expected roughly $5,200,000 of assets to be beyond their estimated useful life and…

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