Windward
Community Development District Agenda
October 16, 2024

Agenda

Windward
Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526
October 9, 2024 Board of Supervisors
Windward Community
Development District
Dear Board Members:
The regular meeting of the Board of Supervisors of the Windward Community Development District will be held Wednesday, October 16, 2024 at 1:00 p.m. at 7813 Four Seasons Blvd., Kissimmee, Florida 34747. Following is the agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the September 18, 2024 Board of Supervisors Meetings
Consideration of Resolution 2025-01 Amending Fiscal Year 2024 Adopted Budget
Discussion of Requisition for Series 2020
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Balance Sheet and Income Statement
Field Manager
Discussion of Action Items
Other Business
Supervisors’ Requests
Adjournment

Minutes

MINUTES OF MEETING WINDWARD
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Windward Community Development District was held Wednesday, September 18, 2024 at 1:00 p.m. at 7813 Four Seasons Boulevard, Kissimmee, Florida.

Present and constituting a quorum were:
Jimmy Clark	Chairman
Susan Moss	Vice Chairperson
Marvin Morris	Assistant Secretary
Gretta Akellino	Assistant Secretary Also Present were:
Jason Showe	District Manager
Kristen Trucco	District Counsel
Thomas Santos	Field Manager Residents

FIRST ORDER OF BUSINESS	Roll Call
Mr. Showe called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Pledge of Allegiance
Mr. Showe led the pledge of allegiance.

THIRD ORDER OF BUSINESS	Public Comment
Mr. Peltier stated with regard to the areas between the homeowners’ sidewalk and the streets. I think that is an ongoing issue that has not been put to rest. We had asked if there were soil samples throughout the community and water samples. Can we get copies of that? Do we have issues?

September 18, 2024	Windward CDD

Mr. Clark stated I spoke with Tom Baily the landscape architect that did the specs for the community and we did not do any soil testing that I’m aware of from the developer’s standpoint. He said the way the yards were installed was fine and per standard. I think the failure is more on the maintenance side and care of the grass is where we are seeing the decline. All sod takes a lot of work and in my opinion, it hasn’t been taken care of very well.
Mr. Peltier stated I would like to have soil and water tests done to see if there ia an issue causing the root problems.
Mr. Clark stated we could do that but it will be an expense. One of the things that impressed me with Prince & Sons is their expertise in sod. Maybe we get him involved in the conversation and get some suggestions from them.
Ms. William stated I want to add more about the area between the sidewalk and the street in the area from Four Seasons Boulevard and Estuary, which is being watered on a regular basis but is dying. There is a manhole cover and someone drove over it and it has broken the concrete and it is dangerous and has not been fixed. I talked to code enforcement and told them about this and they said that particular area is not compliant with the rule that every 100 feet you have to have three trees. Even though it is a Khov issue that they did not install those trees you are responsible. Before they are gone, we need to get them to put in trees that are similar to the rest of the community.
Ms. Trucco stated that landscape plan would have been approved by the county then installed.
Ms. Williams stated as part of my side yard there is a small strip of property that is owned by the CDD. In some cases that area has been planted to differentiate the different ownership. It is difficult exiting Sabal Point Loop; you cannot see the cars coming around the corner.
Mr. Hofer stated I understand that KHov will have one vote per lot and tracts. I would like to get a count by the next meeting. I don’t know what it would take to provide that to us but that is very important to us. I believe the proxy form is on the CDD website but I couldn’t find it.
Mr. Showe stated we pulled the roll over the summer and KHov had 60 votes and the remaining is homeowner lots. We are working to get the documents on the website and I will make that a priority.
Mr. Creitz stated I see that we are splitting irrigation costs 50/50 and changed from 60/40.

September 18, 2024	Windward CDD

Mr. Showe stated there is an agreement between the CDD and the HOA and we split those costs on an equitable basis. The 60/40 was based on Phase 1 and did not include the new meter. The engineer did a calculation based on the amount of turf that each party had to maintain and that was about 50/50. The agreement allows us to make that change and we talked to the HOA and there was no indication at that point that they opposed that change.
A resident asked if I chose as a non-resident to come in and not sign in at the gate, can I do
that?
Ms. Trucco stated the roadways within the C DD are owned by the CDD and if not they
are in the process of being turned over from the original developer. They were financed with CDD tax exempt bond funds and one of the requirements is that they must be open to the public. We have to allow use of the roadways to the public. The gate is a soft gate with an attendant who requests IDs, but technically, we can’t restrict members of the public from entering.
Mr. Showe stated procedurally what happens is that if you refuse to give your information, he will write down the information on your car, there is video footage and they will open the gate and let you in.
Mr. Belles stated you have repaired most the concrete around the area and one area across the street from 2007 Limestone between the road and an open area that is broken up. On Limestone there is a strip between the sidewalk and the street with dead grass. Is that going to be taken care of in the future?
Mr. Morris stated the back gate on Four Seasons, there are no gates for that and that needs to be corrected.
Mr. Showe stated every community is different. The more that opens and closes the more it will wear and tear on that motor.

FOURTH ORDER OF BUSINESS	Approval of the Minutes of the August 21 2024
Meeting

On MOTION by Ms. Moss seconded by Mr. Clark with all in favor the minutes of the August 21, 2024 meeting were approved.

September 18, 2024	Windward CDD

FIFTH ORDER OF BUSINESS	Consideration of Fiscal Year 2024  Audit
Services Engagement Letter

On MOTION by Mr. Morris seconded by Mr. Clark with all in favor the engagement letter with Grau & Associates to perform the Fiscal Year 2024 audit was approved.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Discussion of Interlocal Agreement with Osceola County for Maintenance of Drainage Structure
Ms. Trucco stated the first item is the interlocal agreement with the county for maintenance of the drainage structure. I included the images of the tract that is adjacent to Sandy Creek Trail. Mystic Dunes owns that tract adjacent to Sandy Creek Trail that has a dry pond and they contacted the CDD regarding abatement of that dry pond and it is clear that the dry pond is outside the boundary of the CDD so there is a law that requires the CDD to get an interlocal agreement to allow the CDD to undergo maintenance outside the boundary. Since then I have requested documents from GMS as well as the district engineer and I have reviewed those and there are some provisions in there that we feel confident are sufficient to allow the CDD to maintain the portion that is required under the recorded documents. There is still a question about the level of maintenance that is required. We would like to iron out the parties understanding in writing about the expectation for maintenance of the drainage structure that is located on this pond owned by Mystic Dunes. Today I would like a motion to ratify the actions of reviewing the documents so far and also authorize us to engage in discussion with Mystic Dunes in an effort to try to iron out the expectation for maintenance by the CDD. As part of this I also recommend the district engineer go to that site where the drainage structure is located and evaluate it to see if there are any deficiencies, does he think there was a repair that is affecting the structure to try to understand if he has any recommendations for the CDD. He should be able to look at the construction plans and determine if anything is wrong with it that he is observing today that requires other action and if that is the case we will bring a proposal back to you to review.
Mr. Showe stated the reason we were looking at a cost share agreement is that our obligation is to maintain the function of that drainage easement, not necessarily the aesthetics. The golf course may want something that is a little higher level than we would normally provide.

September 18, 2024	Windward CDD

On MOTION by Mr. Clark seconded by Ms. Moss with all in favor actions taken by district counsel in reviewing the documents associated with the dry pond was ratified and district counsel was authorized to engage with Mystic Dunes to determine their expectations of maintenance of the structure(s) and the engineer was authorized to review the construction drawings and do a site visit to determine the condition of the structure(s).

Ms. Trucco stated after the last meeting we did reach out to the new HOA counsel regarding the parkway maintenance that several residents have brought up. The CDD has been consistent in the position that the agreement between the landscape provider and the CDD has not ever included that parkway area maintenance. We have had discussions with the HOA’s prior counsel and there was a statement made that they would potentially be interested in doing that but there would need to be a license agreement from the CDD allowing them permission to go over that parkway area and do that maintenance. It is our understanding that they were always doing that. I asked the new counsel to confirm that parkway maintenance is part of the HOA agreement because if it is not then we need to adjust the CDD so that is taken care of. I understand in this community all of the people in the HOA are also the people in the CDD. I sent her the license agreement that would allow the HOA permission to go onto the parkway area and continue that maintenance. I’m waiting for a response. If the board wants to take a different direction today, we will follow your direction. I think the HOA is going through an RFP process for the landscaping service. It would be helpful to know if that is part of their proposal or what the contract is going to look like for the next year.
I’m continuing to work with Khov to get the final platted tracts conveyed to the CDD by deed. There have been some areas that we let Khov know that need some repairs.

Engineer
Mr. Showe stated the engineer couldn’t be here today but Kristen has been working with them on several projects.

September 18, 2024	Windward CDD

Manager
Approval of Check Register

On MOTION by Ms. Akellino seconded by Mr. Clark with all in favor the check register was approved.

Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.

Field Manager
Review of Action Items
Mr. Santos reviewed the status of the items on the action items list.

SEVENTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

EIGHTH ORDER OF BUSINESS	Supervisor’s Requests
A resident asked is the landowners election based on one vote per homeowner or one per resident?
Mr. Showe stated that election is just like when you vote for the president, it is every registered voter who lives in the District is able to vote on that particular item.

NINTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Clark seconded by Ms. Moss with all in favor the meeting adjourned at 1:39 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section V

RESOLUTION 2025-01
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT APPROVING AN AMENDEDMENT TO THE GENERAL FUND BUDGET FOR FISCAL YEAR 2024 AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, pursuant to Resolution 2023-08 the Windward Community Development District Board of Supervisors (the “Board”) adopted a General Fund Budget for Fiscal Year 2024; and

WHEREAS, the Board desires to amend the budgeted revenues and expenditures approved for Fiscal Year 2024.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT:
The General Fund Budget for Fiscal Year 2024 is hereby amended and restated as set forth on the Fiscal Year 2024 Budget attached hereto as “Exhibit A”.

This Resolution shall take effect immediately upon adoption and be reflected in the monthly and Fiscal Year End 9/30/2024 Financial Statements and Audit Report of the District.

PASSED AND ADOPTED THIS 16th DAY OF OCTOBER, 2024.

ATTEST:	BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT

Secretary

By:	 Its:		

Windward
Community Development District

Amended Budget
FY2024

6M3

Table of Contents

1-2		General Fund

Windward
Community Development District

General Fund

		Adopted Budget	
Increase/	Amended Budget	
Projected	
	Description	FY2024	(Decrease)	FY2024	FY2024	

Revenues						

Assessments - Tax Roll/Direct	$	1,111,941	$	5,167	
$	1,117,108	
$	1,117,108	
Miscellaneous Revenue	$	-	$	7,521	$	7,521	$	7,521	
Deficit Funding	$	105,000	$	603,175	$	708,175	$	708,175	
Total Revenues	$	1,216,941	$	615,863	$	1,832,804	$	1,832,804	

Expenditures					
Administrative					
Supervisors Fees	$	4,800	$	-	$	4,800	$	-	
FICA Expense	$	367	$	-	$	367	$	-	
Engineering	$	16,000	$	-	$	16,000	$	10,048	
Attorney	$	25,000	$	-	$	25,000	$	23,426	
Arbitrage	$	900	$	-	$	900	$	900	
Dissemination	$	9,620	$	2,000	$	11,620	$	11,620	
Annual Audit	$	6,500	$	-	$	6,500	$	6,500	
Trustee Fees	$	8,008	$	-	$	8,008	$	7,758	
Assessment Administration	$	5,300	$	-	$	5,300	$	5,300	
Management Fees	$	41,327	$	-	$	41,327	$	41,327	
Information Technology	$	1,855	$	-	$	1,855	$	1,855	
Website Maintenace	$	1,060	$	-	$	1,060	$	1,060	
Telephone	$	125	$	-	$	125	$	-	
Postage	$	800	$	1,233	$	2,033	$	2,033	
Travel Per Diem	$	660	$	-	$	660	$	-	
Printing & Binding	$	500	$	116	$	616	$	616	
Insurance	$	6,586	$	-	$	6,586	$	6,197	
Legal Advertising	$	1,500	$	2,500	$	4,000	$	2,355	
Other Current Charges	$	2,000	$	-	$	2,000	$	594	
Office Supplies	$	150	$	-	$	150	$	5	
Property Appraiser	$	500	$	-	$	500	$	261	
Dues, Licenses & Subscriptions	$	175	$	-	$	175	$	175	
Total Adminstrative	$	133,733	$	5,850	$	139,583	$	122,031	

Windward
Community Development District

General Fund

	Adopted Budget	
Increase/	Amended Budget	
Projected	
Description	FY2024	(Decrease)	FY2024	FY2024	
Operation & Maintenance					
Field Services	$	17,712	$	-	$	17,712	$	17,712	
Facility Maintenance	$	10,000	$	-	$	10,000	$	7,601	
Electric	$	158,992	$	-	$	158,992	$	139,240	
Water & Sewer	$	531,795	$	359,180	$	890,975	$	890,975	
Security Building Maintenance	$	10,000	$	8,487	$	18,487	$	18,487	
Landscape Maintenance	$	237,545	$	-	$	237,545	$	159,227	
Landscape Contingency	$	40,000	$	210,000	$	250,000	$	234,177	
Property Insurance	$	5,664	$	348	$	6,012	$	6,012	
Fountain Maintenance	$	14,600	$	-	$	14,600	$	11,401	
Lake Maintenance	$	9,000	$	8,425	$	17,425	$	17,425	
Irrigation Repairs	$	25,000	$	6,499	$	31,499	$	28,013	
Lighting Maintenance	$	2,500	$	2,182	$	4,682	$	4,682	
Monument Maintenance	$	1,400	$	8,625	$	10,025	$	10,025	
Roadway Maintenance	$	9,000	$	-	$	9,000	$	-	
Contingency	$	10,000	$	6,267	$	16,267	$	16,267	
Operation & Maintenance Expenses	$	1,083,208	$	610,013	$	1,693,221	$	1,561,243	
					
Total Expenditures	$	1,216,941	$	615,863	$	1,832,804	$	1,683,274	
					
Excess Revenues/(Expenditures)	$	-	$	(0)	$	(0)	$	149,529	

Section VI

to be provided under separate cover

Section VII

Section C

Section 1

Windward  Community Development District

Summary of Check Register

September 5, 2024 through October 1, 2024

Fund	Date	Check No.'s	Amount

General Fund		
	9/10/24	936-942	$	55,744.76	
	9/12/24	943-946	$	11,809.46	
	9/17/24	947-948	$	4,245.86	
	9/24/24	949	$	1,725.31	
	10/1/24	950-956	$	104,921.87	

Total Amount	$	178,447.26

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/08/24	PAGE	1
*** CHECK DATES 09/05/2024 - 10/01/2024 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/10/24 00014	8/14/24 15055	202408 320-53800-57400	*	24.00
PSK CLOUD SUBSCRIPTION
ACCESS CONTROL SYSTEMS, LLC	24.00 000936
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00035	8/19/24 6615-08- 202408 310-51300-31200	*	450.00
ASSESSMENT BONDS 2018A1&2
AMTEC	450.00 000937
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00010	9/06/24 9100 861 202408 320-53800-43000	*	30.80
17031 KEY BAY TRL
9/09/24 9100 861 202408 320-53800-43000	*	657.02
79811 FOUR SEASONS ENT
9/09/24 9100 861 202408 320-53800-43000	*	30.80
7701 FOUR SEASONS BLVD
9/09/24 9100 861 202408 320-53800-43500	*	1,524.28
000 FOURSEASONS BLVD LITE
DUKE ENERGY	2,242.90 000938
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00002	8/13/24 130516	202407 310-51300-31500	*	2,610.95
GENERAL COUNSEL - JUL24
LATHAM,LUNA,EDEN & BEAUDINE,LLP	2,610.95 000939
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00011	8/12/24 18-021(8 202407 310-51300-31100	*	175.00
ENGINEERING FEE JUL24
POULOS & BENNETT	175.00 000940
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00009	8/28/24 00262245 202408 320-53800-43100	*	43.83
7900 FOURSEASONS BLVD ODD
8/28/24 00262245 202408 320-53800-43100	*	50,091.85
0 FOUR SEASONS BLVD
8/28/24 00262245 202408 320-53800-43100	*	59.30
7900 FOUR SEASONS
8/28/24 00262245 202408 320-53800-43100	*	26.72
7980 FOUR SEASONS BLVD GH
TOHO WATER AUTHORITY	50,221.70 000941
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/10/24 00025	9/09/24 9924	202409 300-20700-10000	*	9.87
ASSESSMENT TXFR S2018
9/09/24 9924	202409 300-20700-10000	*	10.34
ASSESSMENT TXFR S2020
WINDWARD CDD/US BANK	20.21 000942
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/12/24 00014	8/29/24 S116206	202408 320-53800-57400	*	4,287.50 GATE SERVICE
ACCESS CONTROL SYSTEMS, LLC	4,287.50 000943
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/08/24	PAGE	2
*** CHECK DATES 09/05/2024 - 10/01/2024 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
9/12/24 00041	8/29/24 18299	202408 320-53800-47100	*	375.00
LAKE MAINTENANCE AUG 24
AQUATIC WEED MANAGEMENT, INC	375.00 000944
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/12/24 00001	7/31/24 233	202407 320-53800-57400	*	2,106.89
SIGN/GUARDHOUSE/FENCE
GOVERNMENTAL MANAGEMENT SERVICES	2,106.89 000945
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/12/24 00042	8/23/24 278416	202408 320-53800-46400	*	4,025.82
IRRIGATION REPAIRS
8/29/24 279155	202408 320-53800-46400	*	1,014.25
IRRIGATION REPAIRS
JUNIPER LANDSCAPING OF FLORIDA, LLC	5,040.07 000946

9/17/24 00010	9/11/24	
	9/11/24	
	9/11/24	
	9/11/24	
	9/11/24	
	9/11/24	
	9/12/24	
	9/12/24	
	9/13/24	
	9/13/24	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9100 861 202408 320-53800-43000	*	30.80
SANDY CREEK TRAIL
9100 861 202408 320-53800-43000	*	221.76
7980 FOUR SEASONS BLVD
9100 861 202408 320-53800-43000	*	58.70
7701 FOUR SEASONS BLVD
9100 861 202408 320-53800-43000	*	49.01
78151 FOUR SEASONS BLVD
9100 861 202408 320-53800-43000	*	59.85
21051 PEBBLE PASSAGE LN
9100 861 202408 320-53800-43000	*	30.80
79011 HANSON BAY PL
9101 690 202408 320-53800-43000	*	32.34
21421 LIMESTONE TRL
9101 690 202408 320-53800-43000	*	32.34
23131 SEAGRASS PT RET-PND
9100 861 202408 320-53800-43500	*	1,704.42
4 SEASONS PH1B SL
9101 537 202408 320-53800-43500	*	1,832.67
000 FOURSEASONS BLVD LITE
DUKE ENERGY	4,052.69 000947
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/17/24 00004	7/31/24 09733254 202407 310-51300-48000	*	193.17
NOT OF PUBLIC HEARING
ORLANDO SENTINEL	193.17 000948
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9/24/24 00010	9/18/24 9100 861 202409 320-53800-43500	*	1,725.31
000 SAND HILL RD
DUKE ENERGY	1,725.31 000949
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/01/24 00046	9/11/24 39282	202409 320-53800-47000	*	160.00
BACKFLOW TESTS
AARON'S BACKFLOW SERVICES, INC	160.00 000950
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/08/24	PAGE	3
*** CHECK DATES 09/05/2024 - 10/01/2024 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
10/01/24 00014	9/09/24 S118191	202408 320-53800-57400	*	265.00
GATE SERVICE
9/11/24 15243	202409 320-53800-57400	*	24.00
PSK CLOUD SUBSCRIPTION
9/11/24 15344	202409 320-53800-47000	*	120.00
WI-PAK MONTHLY SVC SEP 24
ACCESS CONTROL SYSTEMS, LLC	409.00 000951
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/01/24 00010	9/27/24 9100 861 202409 320-53800-43500	*	4,220.57
000 SHADOW TREE LN
DUKE ENERGY	4,220.57 000952
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/01/24 00001	9/01/24 234	202409 310-51300-34000	*	3,443.92
MANAGEMENT FEES - SEP 24
9/01/24 234	202409 310-51300-35200	*	88.33
WEBSITE ADMIN - SEP 24
9/01/24 234	202409 310-51300-35100	*	154.58
INFORMATION TECH - SEP 24
9/01/24 234	202409 310-51300-31300	*	801.67
DISSEMINATION - SEP 24
9/01/24 234	202409 310-51300-51000	*	.12
OFFICE SUPPLIES
9/01/24 234	202409 310-51300-42000	*	352.48
POSTAGE
9/01/24 234	202409 310-51300-42500	*	7.35
COPIES
9/01/24 235	202409 320-53800-12000	*	1,476.00
FIELD MANAGEMENT - SEP 24
GOVERNMENTAL MANAGEMENT SERVICES	6,324.45 000953
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/01/24 00056	9/01/24 12231	202409 320-53800-46900	*	775.00
FOUNTAIN MAINT - SEP24
9/12/24 12240	202409 320-53800-46900	*	542.20
FOUNTAIN REPAIRS
LEXINGTON POOL & MAINTENANCE, LLC	1,317.20 000954
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/01/24 00059	9/01/24 14242	202409 320-53800-46800	*	19,737.00
LANDSCAPE MAINT - SEP24
PRINCE & SONS, INC.	19,737.00 000955
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
10/01/24 00009	9/23/24 00262245 202409 320-53800-43100	*	72,753.65
7700 FOUR SEASONS
TOHO WATER AUTHORITY	72,753.65 000956
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	178,447.26 WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN 10/08/24	PAGE	4
*** CHECK DATES 09/05/2024 - 10/01/2024 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	178,447.26

WWRD --WINDWARD--	ZYAN

Section 2

Windward
Community Development District

Unaudited Financial Reporting
September 30, 2024

TABLE OF CONTENTS

1		Balance Sheet	

2-3	
	General Fund Income Statement	

4	
	Series 2018 - A1 Debt Service Income Statement	

5	
	Series 2020 - A1 Debt Service Income Statement	

6	
	Series 2020 - A2 Debt Service Income Statement	

7	
	Series 2018 Capital Projects Income Statement	

8	
	Series 2020 Capital Projects Income Statement	

9-10	
	Month To Month	

11-12	
	Long Term Debt Summary	

13	
	Assessment Receipt Schedule	

Windward
Community Development District Combined Balance Sheet September 30, 2024

General
Fund

Debt Service
Fund

Capital Projects
Fund

Totals
Governmental Funds

Assets:
Cash	
$	
380,299	$	-	$	-	
$	380,299	
Prepaid Expense	$	12,857	$	-	$	-	$	12,857	
Due From Developer	$	55,037	$	-	$	-	$	55,037	
Due from Other	$	172,912	$	-	$	-	$	172,912	
Due from General Fund	$	-	$	20	$	-	$	20	
Assessment Receivable	$	-	$	65,560	$	-	$	65,560	
Investments
Series 2018 A-1/A-2 Reserve A-1	

$	

-	$	121,730	$	-	

$	121,730	
Reserve A-2	$	-	$	145	$	-	$	145	
Revenue	$	-	$	135,008	$	-	$	135,008	
Construction Series 2020 A-1/A-2
Reserve A-1	$

$	-	$	-	$	5,703

-	$	127,656	$	-	$	5,703

$	127,656	
Reserve A-2	$	-	$	41,367	$	-	$	41,367	
Revenue	$	-	$	271,830	$	-	$	271,830	
Prepayment A-1	$	-	$	14,117	$	-	$	14,117	
Prepayment A-2	$	-	$	100,182	$	-	$	100,182	
Construction	$	-	$	-	$	2,678,146	$	2,678,146	
Cost of Issuance	$	-	$	-	$	33,086	$	33,086	
Total Assets	$	621,105	$	877,615	$	2,716,934	$	4,215,655	
Liabilities:
Accounts Payable	$	117,636	$	-	$	-	$	117,636	
Total Liabilities	$	117,636	$	-	$	-	$	117,636	
Fund Balances:
Nonspendable:
Prepaid Items	$	12,857	

$	-	$	-	$	12,857	
Restricted for:
Debt Service	
$	-	
$	877,615	$	-	$	877,615	
Capital Projects	$	-	$	-	$	2,716,934	$	2,716,934	
Unassigned	$	490,612	$	-	$	-	$	490,612	
Total Fund Balances	$	503,469	$	877,615	$	2,716,934	$	4,098,018	
					
Total Liabilities & Fund Balance	$	621,105	$	877,615	$	2,716,934	$	4,215,655	

Windward
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/24	Thru 09/30/24	Variance	
Revenues					
Assessments - Tax Roll	$	1,111,941	$	1,111,941	$	1,117,108	$	5,167	
Miscellaneous Revenue	$	-	$	-	$	7,521	$	7,521	
Deficit Funding	$	105,000	$	105,000	$	708,175	$	603,175	
Total Revenues	$	1,216,941	$	1,216,941	$	1,832,804	$	615,863	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	4,800	$	4,800	$	-	$	4,800	
FICA Expense	$	367	$	367	$	-	$	367	
Engineering	$	16,000	$	16,000	$	9,048	$	6,952	
Attorney	$	25,000	$	25,000	$	21,426	$	3,574	
Arbitrage	$	900	$	900	$	900	$	-	
Dissemination	$	9,620	$	9,620	$	11,620	$	(2,000)	
Annual Audit	$	6,500	$	6,500	$	6,500	$	-	
Trustee Fees	$	8,008	$	8,008	$	7,758	$	250	
Assessment Administration	$	5,300	$	5,300	$	5,300	$	-	
Management Fees	$	41,327	$	41,327	$	41,327	$	-	
Information Technology	$	1,855	$	1,855	$	1,855	$	-	
Website Maintenance	$	1,060	$	1,060	$	1,060	$	-	
Telephone	$	125	$	125	$	-	$	125	
Postage	$	800	$	800	$	2,033	$	(1,233)	
Travel Per Diem	$	660	$	660	$	-	$	660	
Printing & Binding	$	500	$	500	$	616	$	(116)	
Insurance	$	6,586	$	6,586	$	6,197	$	389	
Legal Advertising	$	1,500	$	1,500	$	2,355	$	(855)	
Other Current Charges	$	2,000	$	2,000	$	594	$	1,406	
Office Supplies	$	150	$	150	$	5	$	145	
Property Appraiser	$	500	$	500	$	261	$	239	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	133,733	$	133,733	$	119,031	$	14,702	

Windward
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Operation & Maintenance					
Field Expenditures
Field Services	

$	17,712	

$	17,712	

$	17,712	

$	-	
Facility Maintenance	$	10,000	$	10,000	$	7,601	$	2,399	
Electric	$	158,992	$	158,992	$	139,240	$	19,752	
Water & Sewer	$	531,795	$	531,795	$	824,425	$	(292,630)	
Security Building Maintenance	$	10,000	$	10,000	$	18,487	$	(8,487)	
Landscape Maintenance	$	237,545	$	237,545	$	159,227	$	78,318	
Landscape Contingency	$	40,000	$	40,000	$	234,177	$	(194,177)	
Property Insurance	$	5,664	$	5,664	$	6,012	$	(348)	
Fountain Maintenance	$	14,600	$	14,600	$	11,401	$	3,199	
Lake Maintenance	$	9,000	$	9,000	$	15,925	$	(6,925)	
Irrigation Repairs	$	25,000	$	25,000	$	28,013	$	(3,013)	
Lighting Maintenance	$	2,500	$	2,500	$	4,682	$	(2,182)	
Monument Maintenance	$	1,400	$	1,400	$	10,025	$	(8,625)	
Roadway Maintenance	$	9,000	$	9,000	$	-	$	9,000	
Contingency	$	10,000	$	10,000	$	16,267	$	(6,267)	
Total Operations & Maintenance Expenditures	$	1,083,208	$	1,083,208	$	1,493,193	$	(409,985)	
					
Total Expenditures	$	1,216,941	$	1,216,941	$	1,612,224	$	(395,284)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	220,579		
					
Fund Balance - Beginning	$	-		$	282,889		
					
Fund Balance - Ending	$	-		$	503,469		

Windward
Community Development District Debt Service Fund - Series 2018-A1
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues					
Assessments - 2018 A1 Tax Roll	$	243,648	$	243,648	$	244,780	$	1,132	
Interest Income	$	250	$	250	$	12,450	$	12,200	
Total Revenues	$	243,898	$	243,898	$	257,230	$	13,332	

Expenditures:					
Series 2018A-1
Interest - 11/1	

$	92,495	

$	92,495	

$	92,495	

$	-	
Principal - 5/1	$	60,000	$	60,000	$	60,000	$	-	
Interest - 5/1	$	92,495	$	92,495	$	92,495	$	-	
Total Expenditures	$	244,990	$	244,990	$	244,990	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(1,092)		$	12,240		
					
Fund Balance - Beginning	$	119,287		$	244,653		
					
Fund Balance - Ending	$	118,195		$	256,893		

Windward
Community Development District Debt Service Fund - Series 2020-A1
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
	Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues					
Assessments - 2020 A1 Tax Roll	$	255,379	$	255,379	$	256,566	$	1,186	
Interest Income	$	-	$	-	$	19,685	$	19,685	
Total Revenues	$	255,379	$	255,379	$	276,251	$	20,872	

Expenditures:					
Series 2020A-1
Interest - 11/1	

$	86,926	

$	86,926	

$	86,926	

$	-	
Principal - 5/1	$	80,000	$	80,000	$	80,000	$	-	
Interest - 5/1	$	86,926	$	86,926	$	86,926	$	-	
Total Expenditures	$	253,853	$	253,853	$	253,853	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	1,527		$	22,399		
					
Fund Balance - Beginning	$	95,755		$	225,311		
					
Fund Balance - Ending	$	97,281		$	247,710		

Windward
Community Development District Debt Service Fund - Series 2020-A2
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

Adopted	Prorated Budget	Actual	
Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues		
Assessments - 2020 A2 Direct	$	156,640	$	156,640	$	131,120	$	(25,520)	
Assessments - Prepayments	$	-	$	-	$	1,633,249	$	1,633,249	
Interest Income	$	-	$	-	$	25,731	$	25,731	
Total Revenues	$	156,640	$	156,640	$	1,790,099	$	1,633,459	

Expenditures:					
Series 2020A-2
Interest - 11/1	

$	78,320	

$	78,320	

$	78,320	

$	-	
Special Call - 11/1	$	-	$	-	$	580,000	$	(580,000)	
Interest - 2/1	$	-	$	-	$	7,700	$	(7,700)	
Special Call - 2/1	$	-	$	-	$	700,000	$	(700,000)	
Interest - 5/1	$	78,320	$	78,320	$	55,055	$	23,265	
Special Call - 5/1	$	-	$	-	$	865,000	$	(865,000)	
Total Expenditures	$	156,640	$	156,640	$	2,286,075	$	(2,129,435)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	(495,976)		
					
Fund Balance - Beginning	$	205,085		$	868,988		
					
Fund Balance - Ending	$	205,085		$	373,012		

Windward
Community Development District Capital Projects Fund - Series 2018
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
		Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues

Interest	

$		

-	$	-	$	269	

$	269	
Total Revenues	$		-	$	-	$	269	$	269	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	269		
					
Fund Balance - Beginning	$		-	$	5,434		
					
Fund Balance - Ending	$		-	$	5,703		

Windward
Community Development District Capital Projects Fund - Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending September 30, 2024

	Adopted	Prorated Budget	Actual		
		Budget	Thru 09/30/24	Thru 09/30/24	Variance	

Revenues					
Interest	$		-	$	-	$	127,659	$	127,659	
Total Revenues	$		-	$	-	$	127,659	$	127,659	

Expenditures:
Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$		-	$	127,659		
					
Fund Balance - Beginning	$		-	$	2,583,572		
					
Fund Balance - Ending	$		-	$	2,711,232		

Windward
Community Development District Month to Month
	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total	

Revenues														
Assessments - Tax Roll	$	-	$	339,020	$	680,357	$	32,203	$	13,111	$	18,678	$	12,755	$	14,461	$	6,478	$	45	$	-	$	-	$  1,117,108	
Assessments - Direct	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Miscellaneous Revenue	$	-	$	5,265	$	-	$	2,256	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,521	
Deficit Funding	$	24,730	$	-	$	189,536	$	-	$	-	$	-	$	-	$	-	$	-	$	256,582	$	69,502	$	167,824	$	708,175	
Total Revenues	$	24,730	$	344,285	$	869,894	$	34,459	$	13,111	$	18,678	$	12,755	$	14,461	$	6,478	$	256,627	$	69,502	$	167,824	$  1,832,804	

Expenditures:														
General & Administrative:														
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Engineering	$	2,030	$	525	$	124	$	-	$	263	$	613	$	964	$	1,294	$	2,537	$	175	$	525	$	-	$	9,048	
Attorney	$	4,880	$	252	$	368	$	1,341	$	1,913	$	137	$	2,406	$	1,453	$	1,292	$	2,611	$	4,774	$	-	$	21,426	
Arbitrage	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	450	$	-	$	900	
Dissemination	$	1,302	$	802	$	802	$	1,302	$	802	$	802	$	1,302	$	802	$	1,302	$	802	$	802	$	802	$	11,620	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	6,500	$	-	$	-	$	-	$	-	$	-	$	-	$	6,500	
Trustee Fees	$	-	$	4,041	$	3,717	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,758	
Assessment Administration	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	5,300	
Management Fees	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	3,444	$	41,327	
Information Technology	$	155	$	155	$	154	$	155	$	155	$	155	$	155	$	155	$	155	$	155	$	155	$	155	$	1,855	
Website Maintenance	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	88	$	1,060	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Postage	$	10	$	37	$	38	$	29	$	274	$	11	$	105	$	167	$	821	$	111	$	78	$	352	$	2,033	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Printing & Binding	$	-	$	23	$	-	$	-	$	23	$	6	$	-	$	8	$	222	$	47	$	280	$	7	$	616	
Insurance	$	6,197	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,197	
Legal Advertising	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	583	$	1,579	$	193	$	-	$	-	$	2,355	
Other Current Charges	$	39	$	40	$	41	$	39	$	42	$	41	$	146	$	42	$	41	$	41	$	41	$	42	$	594	
Office Supplies	$	0	$	1	$	1	$	0	$	1	$	1	$	0	$	0	$	0	$	0	$	0	$	0	$	5	
Property Appraiser	$	-	$	-	$	-	$	-	$	261	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	261	
Property Taxes	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	175	
Total General & Administrative:	$	23,620	$	9,857	$	8,776	$	6,398	$	7,265	$	11,797	$	8,610	$	8,035	$	11,481	$	7,667	$	10,637	$	4,890	$	119,031	

Windward
Community Development District Month to Month
	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total	

Operation & Maintenance														
Field Expenditures
Field Services	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	1,476	

$	17,712	
Facility Maintenance	$	-	$	-	$	450	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	7,151	$	-	$	7,601	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Electric	$	12,190	$	12,175	$	11,787	$	12,041	$	8,662	$	6,903	$	21,034	$	12,270	$	11,720	$	12,269	$	12,241	$	5,946	$	139,240	
Water & Sewer	$	116,703	$	110,801	$	87,889	$	60,177	$	78,916	$	69,661	$	50,186	$	99,032	$	41,559	$	44,007	$	91,307	$	(25,814)	$	824,425	
Security Building Maintenance	$	2,922	$	580	$	678	$	1,034	$	550	$	2,778	$	941	$	725	$	1,281	$	2,131	$	4,577	$	289	$	18,487	
Landscape Maintenance	$	12,236	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	12,725	$	19,737	$	159,227	
Landscape Contingency	$	2,310	$	189,536	$	19,031	$	1,655	$	10,144	$	1,295	$	10,205	$	-	$	-	$	-	$	-	$	-	$	234,177	
Property Insurance	$	6,012	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	6,012	
Fountain Maintenance	$	1,229	$	1,000	$	800	$	800	$	1,380	$	1,000	$	775	$	775	$	775	$	775	$	775	$	1,317	$	11,401	
Lake Maintenance	$	2,575	$	375	$	2,575	$	750	$	2,575	$	375	$	1,600	$	3,375	$	375	$	975	$	375	$	-	$	15,925	
Irrigation Repairs	$	2,080	$	1,040	$	9,219	$	1,360	$	3,343	$	1,356	$	1,506	$	-	$	3,068	$	-	$	5,040	$	-	$	28,013	
Lighting Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	4,682	$	-	$	-	$	-	$	-	$	-	$	4,682	
Monument Maintenance	$	10,025	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	10,025	
Roadway Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Contingency	$	7,050	$	3,090	$	120	$	120	$	120	$	374	$	1,058	$	3,544	$	390	$	120	$	-	$	280	$	16,267	
Total Operations & Maintenance Expenses	$	176,808	$	332,799	$	146,751	$	92,139	$	119,892	$	97,944	$	106,190	$	133,923	$	73,370	$	74,478	$	135,668	$	3,231	$  1,493,193	
														
Total Expenditures	$	200,428	$	342,656	$	155,527	$	98,536	$	127,157	$	109,740	$	114,800	$	141,958	$	84,851	$	82,145	$	146,304	$	8,121	$  1,612,224	
														
Excess (Deficiency) of Revenues over Expenditures	$	(175,698)	$	1,629	$	714,367	$	(64,077)	$	(114,047)	$	(91,062)	$	(102,045)	$	(127,498)	$	(78,374)	$	174,482	$	(76,802)	$	159,703	$	220,579	

Windward
Community Development District
LONG TERM DEBT REPORT

SERIES 2018A-1, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	4.500%, 5.100%, 5.700%, 5.800%	
MATURITY DATE:	5/1/2049	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$121,730	
RESERVE FUND BALANCE	$121,730	
BONDS OUTSTANDING - 11/07/18	$3,460,000	
PRINCIPAL PAYMENT - 05/01/20	($50,000)	
PRINCIPAL PAYMENT - 05/01/21	($50,000)	
PRINCIPAL PAYMENT - 05/01/22	($50,000)	
PRINCIPAL PAYMENT - 05/01/23	($55,000)	
PRINCIPAL PAYMENT - 05/01/24	($60,000)	
CURRENT BONDS OUTSTANDING	$3,195,000	

SERIES 2018A-2, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	5.800%	
MATURITY DATE:	11/1/2029	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL INTEREST	
RESERVE FUND REQUIREMENT	$145	
RESERVE FUND BALANCE	$145	
BONDS OUTSTANDING - 11/07/18	$4,120,000	
SPECIAL CALL - 05/01/19	($150,000)	
SPECIAL CALL - 08/01/19	($245,000)	
SPECIAL CALL - 11/01/19	($330,000)	
SPECIAL CALL - 02/01/20	($200,000)	
SPECIAL CALL - 05/01/20	($205,000)	
SPECIAL CALL - 08/01/20	($305,000)	
SPECIAL CALL - 11/01/20	($665,000)	
SPECIAL CALL - 02/01/21	($580,000)	
SPECIAL CALL - 05/01/21	($85,000)	
SPECIAL CALL - 08/01/21	($1,060,000)	
SPECIAL CALL - 11/01/21	($210,000)	
SPECIAL CALL - 02/01/22	($75,000)	
SPECIAL CALL - 05/01/22	($5,000)	
SPECIAL CALL - 11/01/22	($5,000)	
CURRENT BONDS OUTSTANDING	$0	

Windward
Community Development District
LONG TERM DEBT REPORT

SERIES 2020A-1, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	3.00%, 3.650%, 4.250%, 4.500%	
MATURITY DATE:	5/1/2051	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE	
RESERVE FUND REQUIREMENT	$127,656	
RESERVE FUND BALANCE	$127,656	
BONDS OUTSTANDING - 10/29/20	$4,230,000	
PRINCIPAL PAYMENT - 05/01/22	($75,000)	
PRINCIPAL PAYMENT - 05/01/23	($80,000)	
PRINCIPAL PAYMENT - 05/01/24	($80,000)	
CURRENT BONDS OUTSTANDING	$3,995,000	

SERIES 2020A-2, SPECIAL ASSESSMENT REVENUE BONDS	
INTEREST RATES:	4.400%	
MATURITY DATE:	11/1/2035	
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL INTEREST	
RESERVE FUND REQUIREMENT	$40,920	
RESERVE FUND BALANCE	$41,367	
BONDS OUTSTANDING - 10/29/20	$8,010,000	
SPECIAL CALL - 11/01/21	($230,000)	
SPECIAL CALL - 02/01/22	($675,000)	
SPECIAL CALL - 05/01/22	($480,000)	
SPECIAL CALL - 08/01/22	($715,000)	
SPECIAL CALL - 11/01/22	($485,000)	
SPECIAL CALL - 02/01/23	($1,045,000)	
SPECIAL CALL - 05/01/23	($410,000)	
SPECIAL CALL - 08/01/23	($410,000)	
SPECIAL CALL - 11/01/23	($580,000)	
SPECIAL CALL - 02/01/24	($700,000)	
SPECIAL CALL - 05/01/24	($420,000)	
CURRENT BONDS OUTSTANDING	$1,860,000	

Windward
Community Development District
Special Assessment Receipts Fiscal Year 2024

ON ROLL ASSESSMENTS

Gross Net

$ 1,182,916.77  $
$ 1,111,941.76  $

259,200.00  $
243,648.00  $

271,680.00
255,379.20

$ 1,713,796.77
$ 1,610,968.96

ASSESSED THROUGH COUNTY
69.02%	15.12%	15.85%	100.00%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
General Fund	S2018 A1 DSF
Portion	S2020 A1 DSF
Portion	
Total	

11/10/23	
ACH	
$13,271.45	
$0.00	
($265.43)	
$0.00	
$13,006.02	
	
$8,977.17	
$1,967.07	
$2,061.78	
$13,006.02	
11/24/23	ACH	$487,921.16	$0.00	($9,758.42)	$0.00	$478,162.74		$330,043.06	$72,318.83	$75,800.85	$478,162.74	
12/11/23	ACH	$975,842.37	$0.00	($19,516.85)	$0.00	$956,325.52		$660,086.14	$144,637.67	$151,601.71	$956,325.52	
12/28/23	ACH	$29,968.23	$0.00	($599.37)	$0.00	$29,368.86		$20,271.32	$4,441.84	$4,655.70	$29,368.86	
01/10/24	ACH	$10,053.00	$0.00	($201.06)	$0.00	$9,851.94		$6,800.12	$1,490.04	$1,561.78	$9,851.94	
01/10/24	ACH	$36,073.43	$0.00	($721.46)	$0.00	$35,351.97		$24,401.05	$5,346.74	$5,604.18	$35,351.97	
01/31/24	INTEREST	$0.00	$0.00	$0.00	$1,451.27	$1,451.27		$1,001.72	$219.49	$230.06	$1,451.27	
02/08/24	ACH	$1,190.40	$0.00	($23.81)	$0.00	$1,166.59		$805.22	$176.44	$184.93	$1,166.59	
02/08/24	ACH	$18,191.67	$0.00	($363.83)	$0.00	$17,827.84		$12,305.34	$2,696.34	$2,826.16	$17,827.84	
03/08/24	ACH	$27,612.90	$0.00	($552.26)	$0.00	$27,060.64		$18,678.11	$4,092.74	$4,289.79	$27,060.64	
04/08/24	ACH	$9,297.27	$0.00	($185.94)	$0.00	$9,111.33		$6,288.92	$1,378.03	$1,444.38	$9,111.33	
04/08/24	ACH	$9,394.52	$0.00	($187.90)	$0.00	$9,206.62		$6,354.70	$1,392.44	$1,459.48	$9,206.62	
04/19/24	ACH	$0.00	$0.00	$0.00	$161.48	$161.48		$111.46	$24.42	$25.60	$161.48	
05/08/24	ACH	$2,225.68	$0.00	($44.51)	$0.00	$2,181.17		$1,505.52	$329.88	$345.77	$2,181.17	
05/08/24	ACH	$19,152.36	$0.00	($383.05)	$0.00	$18,769.31		$12,955.17	$2,838.73	$2,975.41	$18,769.31	
06/10/24	ACH	$6,384.12	$0.00	($127.68)	$0.00	$6,256.44		$4,318.40	$946.24	$991.80	$6,256.44	
06/18/24	ACH	$3,192.06	$0.00	($63.84)	$0.00	$3,128.22		$2,159.20	$473.12	$495.90	$3,128.22	
07/11/24	ACH	$0.00	$0.00	$0.00	$65.24	$65.24		$45.03	$9.87	$10.34	$65.24	
	TOTAL	$	1,649,770.62	$	-	$	(32,995.41)	$	1,677.99	$	1,618,453.20		$ 1,117,107.65	$	244,779.93	$  256,565.62	$ 1,618,453.20	

$

100%
-

Gross Percent Collected
Balance Remaining to Collect

DIRECT BILL ASSESSMENTS

K. Hovnanian at Mystic Dunes, LLC		
Net Assessments	
$131,120.00	
$131,120.00	
Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	Debt Service
Fund 2020 A2	
3/24/24	4/1/24	8450	$65,560.00	$65,560.00	$65,560.00	
	10/1/24		$65,560.00		$0.00	
			$	131,120.00	$  65,560.00	$	65,560.00	

Section D

Section 1

to be provided under separate cover