Windward
Community Development District Agenda
April 16, 2025

Agenda

Windward
Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526
April 9, 2025
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, April 16, 2025 at 1:00 p.m. at 7813 Four Seasons Blvd., Kissimmee, Florida 34747. Following is the agenda for the meeting:

Board of Supervisors Meeting

Call to Order
Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the March 19, 2025 Board of Supervisors Meeting
Consideration of Resolution 2025-05 Approving the Fiscal Year 2026 Proposed Budget and Setting a Public Hearing to Adopt
Discussion of Revised Meeting Schedule for Remainder of Fiscal Year
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Paid/ Unpaid Invoices for Approval
Balance Sheet and Income Statement
Field Manager
Consideration of Proposal to Replace Gate Motors at Sandhill Road
Consideration of Proposal for Monument Fountain Maintenance
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, March 19, 2025 at 1:00 p.m. at 7813 Four Seasons Boulevard, Kissimmee, Florida.

Present and constituting a quorum were:
Tim Peltier	Chairman
Greg Bobonik	Vice Chairman
Ernest Hofer	Assistant Secretary Also Present were:
Jason Showe	District Manager
Kristen Trucco	District Counsel
Jarett Wright	Field Manager
Stephen Saha	District Engineer by telephone

FIRST ORDER OF BUSINESS	Call to Order
Mr. Showe called the meeting to order.

SECOND ORDER OF BUSINESS	Roll Call
Mr. Showe called the roll.

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

FOURTH ORDER OF BUSINESS	Public Comment
Ms. Cambria stated I’m requesting a map or information that indicates that there is a golfcart path between lots 12 and 11. I cannot find anything filed with the county that says that is a golf cart path. KHov can’t produce any paperwork after four weeks. They told me that Mystic Dunes was going to take care of it. I spoke to Doug yesterday and he told me the only thing they

were going to take care of was the actual concrete. I told them someone has to take care of the irrigation and plantings because it is within the easement and he said he would ask corporate. The original plat showed two golf cart paths on the map and neither one was ones that run through the properties. The property lines just says open space it does not say golf cart path.
Ms. Trucco stated the chairman reached out to me about this question. I looked into it because the CDD is also subject to those easements. I understand there is the 2015 easement and 2018 easement between KHov and Mystic Dunes wherein Khov granted an easement to Mystic Dunes to have these golf cart paths on property that KHov owns and owned at that time. That is an easement so the obligations runs with the land to the successor owners and are subject to those easements. I think those were recorded in the public records on those particular dates. I looked on the property appraiser’s website quickly and saw the path on at least one of those lots. This would not involve the CDD because the CDD does not own that tract. KHov currently owns the tract. There are some rights to modify or relocate the easement areas and one of the conditions says that the grantor is responsible for relocating the cart path.
Ms. Cambria asked do you have the paperwork that changes the 2018 amended agreement?
Ms. Trucco stated not off the top of my head but I could take a look. I think the issue is this particular tract is a residential lot, it is not owned by the CDD. If that was transferred to the CDD then the CDD could impose hose obligations of the easement but right now the tract is not owned by the CDD.
Ms. Kerr stated I did a little research on this for another reason. When Phase 1 was platted tract K was created on the cart path. The instrument number 2017086785 page 7 of 7. It was platted correctly but for some reason the plat never got recorded into the county assessor’s page correctly and that tract is owned by KHov. It is a tract that should have been conveyed to the CDD along with the other tracts.
Ms. Trucco stated the CDD has nothing to do with the private lots. We can look to see at some point did the plat say that those tracts are to be conveyed to the CDD. It sounds like that might be a question. The declarant on plats has the ability to decide who is going to be conveying property. We can look at it if the board directs us to.

FIFTH ORDER OR BUSINESS	Organizational Matters – Consideration of
Resolution 2025-04 Electing Officers
Mr. Showe stated we had a request to review the officers of the district and currently Mr. Peltier is chair, Mr. Hofer is vice chair, George Flint is Secretary, Ms. Moss, Ms. Akellino, Mr. Bobonik and I are assistant secretaries and I serve as treasurer and Katie Costa in our office serves as assistant treasurer.

On MOTION by Mr. Bobonik seconded by Mr. Peltier with all in favor Resolution 2025-04 was approved reflecting the following: Mr. Peltier chairman, Mr. Bobonik vice chairman, George Flint secretary, Ms. Moss, Ms. Akellino, Mr. Hofer and Jason Showe assistant secretaries, Jason Showe treasurer, Katie Costa assistant treasurer.

SIXTH ORDER OF BUSINESS	Approval of the Minutes of the February 19,
2025 Meeting

On MOTION by Mr. Peltier seconded by Mr. Hofer with all in favor the minutes of the February 19, 2025 meeting were approved as amended.

SEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Trucco stated I’m continuing to work on items as previously directed by the board that includes a demand letter we are working on, as well as we sent out a form of contract for the sod replacement, the bubbler irrigation capping project and the tree straightening and they are out for signature. I received notice that there have been some shrubs and flowers, landscaping, etc. that appear to have been planted by the homeowners in the residential verge area, which is technically part of CDD’s property. From a legal perspective there are some concerns if people plant landscaping without the CDD’s permission if they cause damage to the CDD’s infrastructure such as the irrigation lines or the grass, anything there, that the CDD could incur costs to have to repair that as the property owner. If we permit this and don’t put those individuals on notice that that is the CDD’s property, they have to come to the CDD for permission before they plant anything on the CDD’s property in the verge area that there could be some precedential affect that happens as a result of that.

The CDD has entered into a license agreement with the HOA for maintenance on the residential verge area and both parties have agreed to work cooperatively with one another to enforce each of their roles as it relates to the verge area. One of the options the board has is you can direct me to reach out to the HOA’s counsel and ask that a notice go out to those residents where the CDD would be copied on that correspondence, advising those residents that the CDD currently owns that property so they would have to come back to the HOA and CDD for permission before they install any landscape in there.
Mr. Bobonik stated in the workshop discussion we proposed that you move ahead with
that.
Ms. Trucco stated I will do that. We did get a response from the resident who has alleged
that he installed sod on the residential verge area so his attorney has followed up with responses with regard to, did you get permission from the CDD, what statute section or contract provision are you relying on that gave you that permission or created an obligation of the CDD to reimburse you for that. We talked before that we have concerns about setting precedent and allowing people to go out and replace different landscaping or anything else on the CDD’s property that could cause damage to other infrastructure and also setting a precedent for someone to be able to make a repair on the CDD’s property then ask for reimbursement. I circulated the response that came in yesterday to the supervisors. I’m looking for feedback on how you would like me to handle that. If you have decided that you would like to deny this for reasons we have already spoken about setting the precedent, concern for damage to the CDD’s property if that persists in the future I can reiterate that to this person’s lawyer and try to express some of the concerns that the CDD has, which is really a protection for all the residents.

On MOTION by Mr. Hofer seconded by Mr. Bobonik with all in district counsel was authorized to contact the HOA on the plantings on the verge area and to respond to the attorney for the resident who allegedly planted sod on CDD property.

Engineer
There being no comments, the next item followed.

Manager
Approval of Check Register
Mr. Showe stated we have checks that we have already been paid and as part of the workshop we did review these and the direction of the board was to withhold all the Prince and Sons invoices for now.

Paid/Unpaid Invoices for Approval

On MOTION by Mr. Bobonik seconded by Mr. Peltier with all in favor the paid/unpaid invoices were approved with the exception of the invoice from Prince and Sons.

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

Approval of 2020A Requisitions no. 11 & 12

On MOTION by Mr. Peltier seconded by Mr. Bobonik with all in favor requisitions 11 & 12 from the 2020A bonds were approved.

Field Manager
Mr. Showe stated the first thing we had on here is the agreement with United for the bubblers the board has already approved that so we can proceed past that.
Mr. Wright stated a lot of these items were left over from the transition with Thomas and things that the developer had on their list that needed to be checked off. The plan is to spend the next month to get through these to get an idea of the status, where we are, how we are going to proceed. The developer has said that some of these items have already been completed. Going forward the plan is to get the big-ticket items, the irrigation issue is a big cost to the community so the tree bubbler capping, we have done the review with the front property lines at the fence along Four Seasons boulevard. Starting with those and getting the irrigation filters changed and if that is not going to be enough, we will make sure that the HOA is taking care of that properly. The biggest item for us right now is the golf course repairs and that will start hopefully in the next two weeks, but my expectation is within the next 30 days.

Attached to this is the irrigation assessments scope that was sent out to vendors. We already met with one of the vendors and some of the board members to go over what they can do the services they can provide. We know that we want the system to be completely inspected and assessed for any deficiencies, any areas we can improve on and ways to cut costs. This was sent out and it is not set in stone we want feedback from the vendors who can look at this and maybe give us a better idea for how to approach this type of intensive assessment of the program. Once we get those back, we will bring those to you at the next meeting. We have some of the initial costs so we know a little bit of what we are looking at.
Also attached is the landscape report that we have been going through and we are about 90% completed on that for GMS responsibility items, we do have proposals from Prince and Sons for doing some adjustments in the plants and cart paths and we are waiting on them to finalize their clearing of the bushes for some of these lights so we can have a better affect.

Consideration of Proposal to Remove Shrubs Near Cart Path
Mr. Wright stated we have already gone over this, we will have Prince and Sons get a better idea of locations of what they are looking for, the item number they are referencing and the price breakdown for each instead of one generalized scope, this is too vague. If you want to appoint a board member to be the point of contact for this, we can proceed with this work once we have a more clarified scope in place.

On MOTION by Mr. Bobonik seconded by Mr. Hofer with all in favor the removal of shrubs near the cart path was approved in an amount not to exceed $9,650 subject to review and approval of Mr. Peltier.

Consideration of Proposal to Reroute Broken Line
Mr. Wright stated I have a proposal to reroute the broken line around the tree and once I have a better idea of the location, I will send that. If it is something that needs to be done immediately, we will get it repaired and bring it back to the next board meeting. I want a more specific quote.

Capping Bubblers
Mr. Wright stated next is a proposal from Prince and Sons to cap off 1,157 tree bubblers in the amount of $3,471 and this would be all the areas that are in their area of responsibility,
Mr. Bobonik stated I will approve that with one caveat that they have to put all the bubbler caps into a box and bring it back to us so we can do a manual count.

On MOTION by Mr. Bobonik seconded by Mr. Peltier with all in favor the proposal from Prince and Sons to cap the bubblers in the amount of $3,471 was approved with the caveat that the contractor put all the caps in a box for a manual count.

Mr. Bobonik stated after the report of the lights in the bushes you have section 1 and Tom Morland did sign the actual bubbler agreement.
Mr. Showe stated that was the original and I think there were some adjustments made after. We will verify that. We have board authority to execute it, I’m checking with John to make sure that is the correct proposal.

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

NINTH ORDER OF BUSINESS	Supervisor’s Requests
There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Peltier seconded by Mr. Hofer with all in favor the meeting adjourned at 1:30 p.m.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section VI

RESOLUTION 2025-05
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDWARD COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2026 AND SETTING A PUBLIC	HEARING	THEREON	PURSUANT	TO	FLORIDA	LAW; ADDRESSING	TRANSMITTAL,		POSTING	 AND		PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the Windward Community Development District (“District”)
prior to June 15, 2025, proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”); and
WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS  OF  THE	WINDWARD	COMMUNITY DEVELOPMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2026 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	July 16, 2025
HOUR:	1:00 p.m.
LOCATION:	7813 Four Seasons Blvd.
Kissimmee, FL 34747

TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL
PURPOSE GOVERNMENTS. The District Manager is hereby directed to submit a copy of the Proposed Budget to Polk County at least 60 days prior to the hearing set above.
POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two days before the budget

hearing date as set forth in Section 2, and shall remain on the website for at least 45 days.

PUBLICATION OF NOTICE. Notice of this public hearing shall be published in the manner prescribed in Florida law.
SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 16TH DAY OF APRIL 2025.

ATTEST:	WINDWARD COMMUNITY
DEVELOPMENT DISTRICT

By: 	

Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2026

Windward
Community Development District

Proposed Budget
FY2026

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Debt Service Fund Series 2018 A-1	

9-10	

Amortization Schedule Series 2018 A-1	

11	

Debt Service Fund Series 2020 A-1	

12	

Amortization Schedule Series 2020 A-1	

13	

Debt Service Fund Series 2020 A-2	

14	

Amortization Schedule Series 2020 A-2	

15	

Capital Reserve Fund	

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues							

Assessments - Tax Roll/Direct	
$	1,378,623	
$	1,316,171	$	62,451	$	1,378,623	$	1,449,839	
Miscellaneous Revenue	$	7,521	$	-	$	-	$	-	$	-	
Total Revenues	$	1,386,144	$	1,316,171	$	62,451	$	1,378,623	$	1,449,839	

Expenditures						
Administrative						
Supervisors Fees	$	4,800	$	-	$	2,400	$	2,400	$	4,800	
FICA Expense	$	367	$	-	$	184	$	184	$	367	
Engineering	$	16,000	$	3,532	$	8,000	$	11,532	$	16,000	
Attorney	$	25,000	$	15,110	$	12,500	$	27,610	$	25,000	
Arbitrage	$	900	$	450	$	450	$	900	$	900	
Dissemination	$	10,101	$	5,051	$	5,051	$	10,101	$	10,404	
Reamortization Schedules	$	-	$	1,100	$	1,000	$	2,100	$	2,100	
Annual Audit	$	6,500	$	6,600	$	-	$	6,600	$	6,700	
Trustee Fees	$	8,008	$	6,802	$	-	$	6,802	$	8,008	
Assessment Administration	$	5,565	$	5,565	$	-	$	5,565	$	5,732	
Management Fees	$	45,000	$	22,500	$	22,500	$	45,000	$	46,350	
Information Technology	$	1,948	$	974	$	974	$	1,948	$	2,006	
Website Maintenace	$	1,113	$	557	$	557	$	1,113	$	1,146	
Telephone	$	125	$	-	$	63	$	63	$	125	
Postage	$	800	$	905	$	400	$	1,305	$	800	
Printing & Binding	$	500	$	220	$	250	$	470	$	500	
Insurance	$	6,817	$	6,817	$	-	$	6,817	$	7,840	
Legal Advertising	$	1,500	$	1,433	$	750	$	2,183	$	1,500	
Other Current Charges	$	2,000	$	289	$	1,000	$	1,289	$	2,000	
Office Supplies	$	150	$	1	$	75	$	76	$	150	
Property Appraiser	$	500	$	201	$	-	$	201	$	500	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Adminstrative	$	138,529	$	78,279	$	56,152	$	134,431	$	143,103	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Operation & Maintenance						
Field Services	$	18,598	$	9,299	$	9,299	$	18,598	$	27,300	
General Repairs and Maintenance	$	18,500	$	2,864	$	9,250	$	12,114	$	15,000	
Electric	$	160,009	$	64,426	$	70,276	$	134,703	$	148,173	
Water & Sewer	$	602,808	$	336,148	$	318,000	$	654,148	$	719,562	
Security Building Maintenance	$	15,000	$	748	$	7,500	$	8,248	$	15,000	
Landscape Maintenance	$	237,000	$	98,685	$	118,422	$	217,107	$	237,000	
Landscape Contingency	$	50,000	$	3,238	$	25,000	$	28,238	$	50,000	
Property Insurance	$	10,000	$	6,040	$	-	$	6,040	$	10,000	
Fountain Maintenance	$	14,600	$	4,895	$	7,300	$	12,195	$	14,600	
Lake Maintenance	$	22,100	$	6,275	$	12,050	$	18,325	$	22,100	
Irrigation Repairs	$	30,000	$	4,981	$	15,000	$	19,981	$	30,000	
Roadway Maintenance	$	9,000	$	-	$	4,500	$	4,500	$	9,000	
Contingency	$	10,000	$	4,513	$	5,000	$	9,513	$	9,000	
Total Operation & Maintenance	$	1,197,615	$	542,110	$	601,597	$	1,143,707	$	1,306,735	

Other Expenditures
Capital Reserves - Transfer	

$	50,000	

$	50,000	

$	-	

$	50,000	

$	-	
Total Other Expenditures	$	50,000	$	50,000	$	-	$	50,000	$	-	
						
Total Expenditures	$	1,386,144	$	670,390	$	657,749	$	1,328,139	$	1,449,839	
						
Excess Revenues/(Expenditures)	$	-	$	645,782	$	(595,298)	$	50,484	$	-	
				
Net Assessment	
$	1,449,839	
Collection Cost (6%)  $		92,543  Gross Assessment  $	1,542,381 

Number of Units	553	
Gross Per Unit	$	2,789	
Net Per Unit	$	2,622	

Gross Per Unit Comparison

FY2025 Gross	FY2026 Gross	Increase/(Decrease)

$	2,652	$

2,789	$

137

Windward
Community Development District
GENERAL FUND BUDGET

REVENUES:
Assessments
The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for the operating expenditures during the fiscal year.

EXPENDITURES:

Administrative:

Supervisor Fees
Chapter 190, Florida Statutes, allows for each Board member to received $200 per meeting, not to exceed $4,800 per year paid to each Supervisor for the time devoted to District business and meetings. The District anticipates 12 meetings per year, with 2 Board members receiving payment for their attendance at each meeting.
FICA Expense
Represents the Employer’s share of Social Security and Medicare taxes withheld from the Board of Supervisor checks.
Engineering
The District's engineer, Poulos & Bennett, will be providing general engineering services to the District, e.g. attendance and preparation for monthly board meetings, review of invoices and requisitions, preparation and review of contract specifications and bid documents, and various projects assigned as directed by the Board of Supervisors and the District Manager.
Attorney
The District's legal counsel, Latham, Shuker, Eden & Beaudine, will be providing general legal services to the District,
e.g. attendance and preparation for monthly meetings, preparation and review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.
Arbitrage
The District has contracted with AMTEC an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on the Series 2018A-1, 2020-A1, and 2020-A2 Special Assessment Revenue Bonds.

Dissemination
The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. Governmental Management Services – Central Florida, LLC provides these services.
Reamortization Schedules
Represents the cost of having revised amortization schedules issued on the District’s bonds when extraordinary redemptions are made.
Annual Audit
The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. Grau & Associates provides these services.
Trustee Fees
The District will pay annual trustee fees for the Series 2018A-1, 2020A-1 & 2020A-2 Special Assessment Revenue Bonds that are deposited with a Trustee at USBank.
Assessment Administration
The District has contracted with Governmental Management Services-CF, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.
Management Fees
The District has contracted with Governmental Management Services-Central Florida, LLC to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, budget preparation, all financial reporting, annual audit, etc.
Information Technology
Represents various cost of information technology for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services – Central Florida, LLC provides these systems.
Website Maintenance
Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services – Central Florida, LLC provides these services.
Telephone
Telephone and fax machine.

Postage
The District incurs charges for mailing of agenda packages, overnight deliveries, checks for vendors and other required correspondence.
Travel Per Diem
The Board of Supervisors can be reimbursed for travel expenditures related to the conducting of District business.
Printing & Binding
Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.
Insurance
The District’s general liability and public officials liability insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings, public hearings, etc in a newspaper of general circulation.
Other Current Charges
Represents any miscellaneous expenses incurred during the fiscal year such as bank fees, deposit slips, stop payments, etc.
Office Supplies
The District incurs charges for office supplies that need to be purchased during the fiscal year.
Property Appraiser
Represents a fee charged by Osceola County Property Appraiser’s office for assessment administration services.
Dues, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175. This is the only expense under this category for the District.

Operation and Maintenance:
Field Services
Governmental Management Services – Central Florida, LLC provides onsite field management of contracts for the District such as landscape and lake maintenance. Services to include bimonthly onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

General Repairs and Maintenance
Represents estimated costs for facility maintenance.
Electric
Represents estimated costs for electrical accounts with Duke Energy for entrance lighting, irrigation meters and other District areas.
Water & Sewer
Represents estimated costs for water & sewer services with Toho Water Authority for fountain, guardhouse, irrigation meters and other District areas.
Security Building Maintenance
Represents estimated costs for any repairs and maintenance to the guardhouse.
Landscape Maintenance
The District will maintain the landscaping within the common areas of the District after installation of landscape material has been completed. Juniper Landscaping of Florida, LLC provides these services.

Description	Monthly	Annual	
Landscape Maintenance	$18,730	$224,760	
Contingency		$12,240	
Total		$237,000	
Landscape Contingency
Represents estimated costs for any additional landscape expenses not covered under the monthly landscape maintenance contract.
Property Insurance
Represents estimated costs for the annual coverage of property insurance. Coverage will be provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.
Fountain Maintenance
The District will schedule the regularly cleaning and treatment of the fountain maintained by the District. The District will be contracting with Sitex Aquatics, LLC.

Description	Monthly	Annual	
Fountain Maintenance	$800	$9,600	
Contingency		$5,000	
Total		$14,600	

Lake Maintenance
Represents estimated costs for the maintenance of any ponds and lakes located within the District. Aquatic Weed Management, Inc provides these services.
Irrigation Repairs
Represents estimated costs for any repairs to the irrigation system.
Roadway Maintenance
Represents estimated costs for any sidewalk or roadway maintenance for areas maintained by the District.
Contingency
Represents any additional field expense that may not have been provided for in the budget.

Other Expenditures:

Capital Reserves - Transfer

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

Community Development District Proposed Budget
Debt Service Fund Series 2018 A-1

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues						
Special Assessments - 2018 A1	$	243,648	$	232,611	$	11,037	$	243,648	$	243,648	
Interest Income	$	6,863	$	5,876	$	8,227	$	14,103	$	7,051	
Carry Forward Surplus	$	135,308	$	138,632	$	-	$	138,632	$	154,452	
Total Revenues	$	385,819	$	377,119	$	19,263	$	396,382	$	405,152	

Expenditures						
Series 2018A-1						
Interest - 11/1	$	90,965	$	90,965	$	-	$	90,965	$	89,435	
Principal - 5/1	$	60,000	$	-	$	60,000	$	60,000	$	65,000	
Interest - 5/1	$	90,965	$	-	$	90,965	$	90,965	$	89,435	
Total Expenditures	$	241,930	$	90,965	$	150,965	$	241,930	$	243,870	
						
Excess Revenues/(Expenditures)	$	143,889	$	286,154	$	(131,702)	$	154,452	$	161,282	

*Carry forward less amount in Reserve funds.	Series 2018A-1
Interest - 11/1/2026	$87,778
Total 	$87,778 

Number of Units	Net per Unit	Net Assessment	
270	$902	$243,648	

Date	Balance	Prinicpal	Interest	Total

11/01/25	$	3,135,000.00	$	-	$	89,435.00	$	240,400.00	
05/01/26	$	3,135,000.00	$	65,000.00	$	89,435.00		
11/01/26	$	3,070,000.00	$	-	$	87,777.50	$	242,212.50	
05/01/27	$	3,070,000.00	$	65,000.00	$	87,777.50		
11/01/27	$	3,005,000.00	$	-	$	86,120.00	$	238,897.50	
05/01/28	$	3,005,000.00	$	70,000.00	$	86,120.00		
11/01/28	$	2,935,000.00	$	-	$	84,335.00	$	240,455.00	
05/01/29	$	2,935,000.00	$	75,000.00	$	84,335.00		
11/01/29	$	2,860,000.00	$	-	$	82,422.50	$	241,757.50	
05/01/30	$	2,860,000.00	$	80,000.00	$	82,422.50		
11/01/30	$	2,780,000.00	$	-	$	80,142.50	$	242,565.00	
05/01/31	$	2,780,000.00	$	85,000.00	$	80,142.50		
11/01/31	$	2,695,000.00	$	-	$	77,720.00	$	242,862.50	
05/01/32	$	2,695,000.00	$	90,000.00	$	77,720.00		
11/01/32	$	2,605,000.00	$	-	$	75,155.00	$	242,875.00	
05/01/33	$	2,605,000.00	$	95,000.00	$	75,155.00		
11/01/33	$	2,510,000.00	$	-	$	72,447.50	$	242,602.50	
05/01/34	$	2,510,000.00	$	100,000.00	$	72,447.50		
11/01/34	$	2,410,000.00	$	-	$	69,597.50	$	242,045.00	
05/01/35	$	2,410,000.00	$	105,000.00	$	69,597.50		
11/01/35	$	2,305,000.00	$	-	$	66,605.00	$	241,202.50	
05/01/36	$	2,305,000.00	$	110,000.00	$	66,605.00		
11/01/36	$	2,195,000.00	$	-	$	63,470.00	$	240,075.00	
05/01/37	$	2,195,000.00	$	115,000.00	$	63,470.00		
11/01/37	$	2,080,000.00	$	-	$	60,192.50	$	238,662.50	
05/01/38	$	2,080,000.00	$	125,000.00	$	60,192.50		
11/01/38	$	1,955,000.00	$	-	$	56,630.00	$	241,822.50	
05/01/39	$	1,955,000.00	$	130,000.00	$	56,630.00		
11/01/39	$	1,825,000.00	$	-	$	52,925.00	$	239,555.00	
05/01/40	$	1,825,000.00	$	140,000.00	$	52,925.00		
11/01/40	$	1,685,000.00	$	-	$	48,865.00	$	241,790.00	
05/01/41	$	1,685,000.00	$	145,000.00	$	48,865.00		
11/01/41	$	1,540,000.00	$	-	$	44,660.00	$	238,525.00	
05/01/42	$	1,540,000.00	$	155,000.00	$	44,660.00		
11/01/42	$	1,385,000.00	$	-	$	40,165.00	$	239,825.00	
05/01/43	$	1,385,000.00	$	165,000.00	$	40,165.00		
11/01/43	$	1,220,000.00	$	-	$	35,380.00	$	240,545.00	

Date		Balance	Prinicpal	Interest	Total	

05/01/44	
$	
1,220,000.00	
$	175,000.00	
$	35,380.00		
11/01/44	$	1,045,000.00	$	-	$	30,305.00	$	240,685.00	
05/01/45	$	1,045,000.00	$	185,000.00	$	30,305.00		
11/01/45	$	860,000.00	$	-	$	24,940.00	$	240,245.00	
05/01/46	$	860,000.00	$	195,000.00	$	24,940.00		
11/01/46	$	665,000.00	$	-	$	19,285.00	$	239,225.00	
05/01/47	$	665,000.00	$	210,000.00	$	19,285.00		
11/01/47	$	455,000.00	$	-	$	13,195.00	$	242,480.00	
05/01/48	$	455,000.00	$	220,000.00	$	13,195.00		
11/01/48	$	235,000.00	$	-	$	6,815.00	$	240,010.00	
05/01/49	$	235,000.00	$	235,000.00	$	6,815.00	$	241,815.00	
			$	3,135,000.00	$	2,737,170.00	$	6,023,135.00	

Windward
Community Development District Proposed Budget
Debt Service Fund Series 2020 A-1

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues							

Special Assessments - 2020 A1	
$	255,379	
$	242,950	
$	12,430	
$	255,379	
$	255,379	
Interest Income	$	10,876	$	9,853	$	13,794	$	23,647	$	11,823	
Carry Forward Surplus	$	120,934	$	97,992	$	-	$	97,992	$	105,903	
Total Revenues	$	387,189	$	350,794	$	26,224	$	377,018	$	373,106	

Expenditures						
Series 2020A-1						
Interest - 11/1	$	85,726	$	85,726	$	-	$	85,726	$	84,114	
Special Call - 11/1	$	-	$	15,000	$	-	$	15,000	$	-	
Principal - 5/1	$	85,000	$	-	$	85,000	$	85,000	$	85,000	
Interest - 5/1	$	85,726	$	-	$	85,389	$	85,389	$	84,114	
Total Expenditures	$	256,453	$	100,726	$	170,389	$	271,115	$	253,228	
						
Excess Revenues/(Expenditures)	$	130,736	$	250,068	$	(144,165)	$	105,903	$	119,878	

*Carry forward less amount in Reserve funds.				

Series 2020 A-1		
Interest - 11/1/2026	$82,563

Total 	$82,563 

 Number of Units	Net per Unit	Net Assessment 

	283	$902	$255,379	

Windward
Community Development District Series 2020 A-1 Special Assessment Bonds Amortization Schedule

Date	Balance	Prinicpal	Interest	Total

11/01/25	$	3,895,000.00	$	
05/01/26	$	3,895,000.00	$	85	
11/01/26	$	3,810,000.00	$	
05/01/27	$	3,810,000.00	$	90	
11/01/27	$	3,720,000.00	$	
05/01/28	$	3,720,000.00	$	90	
11/01/28	$	3,630,000.00	$	
05/01/29	$	3,630,000.00	$	95	
11/01/29	$	3,535,000.00	$	
05/01/30	$	3,535,000.00	$	100	
11/01/30	$	3,435,000.00	$	
05/01/31	$	3,435,000.00	$	105	
11/01/31	$	3,330,000.00	$	
05/01/32	$	3,330,000.00	$	110	
11/01/32	$	3,220,000.00	$	
05/01/33	$	3,220,000.00	$	110	
11/01/33	$	3,110,000.00	$	
05/01/34	$	3,110,000.00	$	115	
11/01/34	$	2,995,000.00	$	
05/01/35	$	2,995,000.00	$	120	
11/01/35	$	2,875,000.00	$	
05/01/36	$	2,875,000.00	$	125	
11/01/36	$	2,750,000.00	$	
05/01/37	$	2,750,000.00	$	135	
11/01/37	$	2,615,000.00	$	
05/01/38	$	2,615,000.00	$	140	
11/01/38	$	2,475,000.00	$	
05/01/39	$	2,475,000.00	$	145	
11/01/39	$	2,330,000.00	$	
05/01/40	$	2,330,000.00	$	150	
11/01/40	$	2,180,000.00	$	
05/01/41	$	2,180,000.00	$	155	
11/01/41	$	2,025,000.00	$	
05/01/42	$	2,025,000.00	$	165	
11/01/42	$	1,860,000.00	$	
05/01/43	$	1,860,000.00	$	170	
11/01/43	$	1,690,000.00	$	
05/01/44	$	1,690,000.00	$	180	
11/01/44	$	1,510,000.00	$	
05/01/45	$	1,510,000.00	$	190	
11/01/45	$	1,320,000.00	$	
05/01/46	$	1,320,000.00	$	195	
11/01/46	$	1,125,000.00	$	
05/01/47	$	1,125,000.00	$	205	
11/01/47	$	920,000.00	$	
05/01/48	$	920,000.00	$	215	
11/01/48	$	705,000.00	$	
05/01/49	$	705,000.00	$	225	
11/01/49	$	480,000.00	$	
05/01/50	$	480,000.00	$	235	
11/1/50	$	245,000.00	$	
5/1/51	$	245,000.00	$	245	
			$	3,895	

$	84,113.75	$	84,113.75	
$	84,113.75	$	-	
$	82,562.50	$	251,676.25	
$	82,562.50	$	-	
$	80,920.00	$	253,482.50	
$	80,920.00	$	-	
$	79,277.50	$	250,197.50	
$	79,277.50	$	-	
$	77,543.75	$	251,821.25	
$	77,543.75	$	-	
$	75,718.75	$	253,262.50	
$	75,718.75	$	-	
$	73,487.50	$	254,206.25	
$	73,487.50	$	-	
$	71,150.00	$	254,637.50	
$	71,150.00	$	-	
$	68,812.50	$	249,962.50	
$	68,812.50	$	-	
$	66,368.75	$	250,181.25	
$	66,368.75	$	-	
$	63,818.75	$	250,187.50	
$	63,818.75	$	-	
$	61,162.50	$	249,981.25	
$	61,162.50	$	-	
$	58,293.75	$	254,456.25	
$	58,293.75	$	-	
$	55,318.75	$	253,612.50	
$	55,318.75	$	-	
$	52,237.50	$	252,556.25	
$	52,237.50	$	-	
$	49,050.00	$	251,287.50	
$	49,050.00	$	-	
$	45,562.50	$	249,612.50	
$	45,562.50	$	-	
$	41,850.00	$	252,412.50	
$	41,850.00	$	-	
$	38,025.00	$	249,875.00	
$	38,025.00	$	-	
$	33,975.00	$	252,000.00	
$	33,975.00	$	-	
$	29,700.00	$	253,675.00	
$	29,700.00	$	-	
$	25,312.50	$	250,012.50	
$	25,312.50	$	-	
$	20,700.00	$	251,012.50	
$	20,700.00	$	-	
$	15,862.50	$	251,562.50	
$	15,862.50	$	-	
$	10,800.00	$	251,662.50	
$	10,800.00	$	-	
$	5,512.50	$	251,312.50	
$	5,512.50	$	250,512.50	

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

,000.00  $

2,734,272.50  $

6,629,272.50

Windward
Community Development District Proposed Budget
Debt Service Fund Series 2020 A-2

		Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
	Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues							

Special Assessments - 2020 A2	
$	81,840	
$	-	$	-	$	-	$	-	
Assessments - Prepayment	$	-	$	935,032	$	9,935	$	944,967	$	-	
Interest Income	$	14,777	$	8,102	$	8,102	$	16,204	$	-	
Carry Forward Surplus	$	561,508	$	507,399	$	-	$	507,399	$	-	
Total Revenues	$	658,125	$  1,450,533	$	18,037	$  1,468,570	$	-	

Expenditures						
Series 2020A-2						
Interest - 11/1	$	40,920	$	31,130	$	-	$	31,130	$	-	
Special Call - 11/1	$	-	$	245,000	$	-	$	245,000	$	-	
Interest - 2/1	$	-	$	5,610	$	-	$	5,610	$	-	
Special Call - 2/1	$	-	$	510,000	$	-	$	510,000	$	-	
Interest - 5/1	$	40,920	$	-	$	14,520	$	14,520	$	-	
Special Call - 5/1	$	-	$	-	$	450,000	$	450,000	$	-	
Interest - 8/1	$	-	$	-	$	2,310	$	2,310	$	-	
Principal - 8/1	$	-	$	-	$	210,000	$	210,000	$	-	
Total Expenditures	$	81,840	$	791,740	$	676,830	$  1,468,570	$	-	
						
Excess Revenues/(Expenditures)	$	576,285	$	658,793	$	(658,793)	$	-	$	-	

*Carry forward less amount in Reserve funds.						

Series 2020 A-2 Special Assessment Bonds Amortization Schedule

DATE	BALANCE	PRINCIPAL	INTEREST	TOTAL

11/01/25	$	210,000.00	$	-	$	4,620.00	$	4,620.00	
05/01/26	$	210,000.00	$	-	$	4,620.00	
11/01/26	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/27	$	210,000.00	$	-	$	4,620.00	
11/01/27	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/28	$	210,000.00	$	-	$	4,620.00	
11/01/28	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/29	$	210,000.00	$	-	$	4,620.00	
11/01/29	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/30	$	210,000.00	$	-	$	4,620.00	
11/01/30	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/31	$	210,000.00	$	-	$	4,620.00	
11/01/31	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/32	$	210,000.00	$	-	$	4,620.00	
11/01/32	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/33	$	210,000.00	$	-	$	4,620.00	
11/01/33	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/34	$	210,000.00	$	-	$	4,620.00	
11/01/34	$	210,000.00	$	-	$	4,620.00	$	9,240.00	
05/01/35	$	210,000.00	$	210,000.00	$	4,620.00	
11/01/35				$	-	$	214,620.00	

$	210,000.00	$	92,400.00	$	302,400.00

Proposed Budget Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Total Projected	Proposed Budget	
	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues						
Interest	$	-	$	-	$	-	$	-	$	-	
Carry Forward Surplus	$	-	$	-	$	-	$	-	$	50,000	
Total Revenues	$	-	$	-	$	-	$	-	$	50,000	

Expenditures						
Capital Outlay	$	-	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	$	-	

Other Financing Sources/(Uses)						
Transfer In (Out)	$	50,000	$	50,000	$	-	$	50,000	$	-	
Total Other Financing Sources/(Uses)	$	50,000	$	50,000	$	-	$	50,000	$	-	
						
Excess Revenues/(Expenditures)	$	50,000	$	50,000	$	-	$	50,000	$	50,000	

Section VII

NOTICE OF WORKSHOP MEETINGS WINDWARD
COMMUNITY DEVELOPMENT DISTRICT
A workshop meeting of the Board of Supervisors of the Windward Community Development District will be held at 10:00 AM at 7813 Four Seasons Blvd., Kissimmee, FL 34747 on the following dates:
February 19, 2025
March 19, 2025
April 16, 2025
May 21, 2025
June 18, 2025
July 16, 2025
August 20, 2025
September 17, 2025

Additional information regarding this meeting may be obtained from the District’s website https://windwardcdd.com/ or by contacting the District Manager’s office by calling 407-841- 5524.

The workshop meeting is open to the public and will be conducted in accordance with the provisions of Florida Law for Community Development Districts. A copy of the meeting agenda may be obtained from the District Manager at 219 E. Livingston Street, Orlando, FL 32801. This workshop meeting may be continued to a date, time, and place to be specified on the record at the meeting.

Any person requiring special accommodations in order to access and participate in the workshop meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least forty-eight (48) hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service 1-800-955-8770, for aid in contacting the District Office.

Each person who decides to appeal any action taken at this workshop meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Jason Showe
Governmental Management Services – Central Florida District Manager

BOARD OF SUPERVISORS MEETING DATES WINDWARD COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2025

The Board of Supervisors of the Windward Community Development District will hold their regular meeting for the Fiscal Year 2025 on the third Wednesday of the month at 1:00 P.M. at 7813 Four Seasons Blvd., Kissimmee, Florida, 34747, unless otherwise indicated as follows:
October 16, 2024
November 20, 2024
December 18, 2024
January 15, 2025
February 19, 2025
March 19, 2025
April 16, 2025
May 21, 2025
June 18, 2025
July 16, 2025
August 20, 2025
September 17, 2025
The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts.
The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from the District Manager, Governmental Management Services - Central Florida, LLC or by calling (407) 841-5524.

There may be occasions when one or more Supervisors or staff will participate by speaker telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or
1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.
A person who decides to appeal any decision made at that meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager
Governmental Management Services- Central Florida, LLC

Section VIII

Section C

Section 1

Windward  Community Development District

Summary of Check Register

March 6, 2025 through April 3, 2025

Fund	Date	Check No.'s	Amount

General Fund		
	3/7/25	1035-1036	$	61,230.24	
	3/13/25	1037-1038	$	59,554.53	
	3/21/25	1039-1048	$	80,911.77	
	3/25/25	1049-1052	$	862,666.74	
	4/1/25	1053-1054	$	65,051.88	

Total Amount	$	1,129,415.16

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/10/25	PAGE	1
*** CHECK DATES 03/06/2025 - 04/03/2025 ***	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	#
3/07/25 00010	2/28/25 7366FEB2 202502 320-53800-43500	*	3,914.66
000 SHADOW TREE LN
DUKE ENERGY	3,914.66 001035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/07/25 00009	2/23/25 00262245 202502 320-53800-43100	*	57,315.58
7700 FOUR SEASONS
TOHO WATER AUTHORITY	57,315.58 001036

3/13/25 00010	3/06/25	
	3/07/25	
	3/07/25	
	3/07/25	
	3/11/25	
	3/11/25	
	3/11/25	
	3/11/25	
	3/11/25	
	3/11/25	
	3/12/25	
	3/12/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
9100 861 202502 320-53800-43000	*	30.80
17031 KEY BAY TRL
9100 861 202502 320-53800-43000	*	32.18
7701 FOUR SEASONS BLVD
9100 861 202502 320-53800-43000	*	771.13
79811 FOUR SEASONS ENT
9100 861 202502 320-53800-43500	*	1,425.56
000 FOUR SEASON BLVD LITE
9100 861 202502 320-53800-43000	*	30.80
24081 SANDY CREEK TRAIL
9100 861 202502 320-53800-43000	*	145.55
7980 FOUR SEASONS BLVD
9100 861 202502 320-53800-43000	*	61.53
7701 FOUR SEASONS BLVD
9100 861 202502 320-53800-43000	*	52.85
78151 FOUR SEASONS BLVD
9100 861 202502 320-53800-43000	*	62.88
21051 PEBBLE PASSAGE LN
9100 861 202502 320-53800-43000	*	30.80
79011 HANSON BAY PL
9101 690 202502 320-53800-43000	*	18.96
21421 LIMESTONE TRL
9101 690 202502 320-53800-43000	*	18.97
23131 SEAGRASS PT RET-PND
DUKE ENERGY	2,682.01 001037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/13/25 00009	2/28/25 00262245 202502 320-53800-43100	*	159.69
7900 FOUR SEASONS
2/28/25 00262245 202502 320-53800-43100	*	48.33
7900 FOUR SEASONS BLVD OD
2/28/25 00262245 202502 320-53800-43100	*	28.05
7980 FOUR SEASONS BLVD GH
2/28/25 00262245 202502 320-53800-43100	*	56,636.45
0 FOUR SEASONS BLVD
TOHO WATER AUTHORITY	56,872.52 001038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00014	2/11/25 16146	202502 320-53800-57400	*	24.00
PASK CLOUD SUBSCRIPTION
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/10/25	PAGE	2
*** CHECK DATES 03/06/2025 - 04/03/2025 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
	2/11/25	16241	202502 320-53800-47000	*	120.00			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....

	WI-PAK MONTHLY SVC-FEB25
ACCESS	CONTROL SYSTEMS LLC																144.00	001039	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	-	- - - -	- - -	
3/21/25 00041	1/31/25 19106	202501 320-53800-47100								*							375.00				
	LAKE MAINTENANCE - JAN 25																			
	2/28/25 19272	202502 320-53800-47100								*							375.00				
LAKE MAINTENANCE - FEB 25
AQUATIC WEED MANAGEMENT, INC	750.00 001040
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00010	3/13/25 9100 861 202502 320-53800-43500	*	1,584.50
4 SEASONS PH1B SL
3/13/25 9101 537 202502 320-53800-43500	*	1,680.67
000 FOURSEASONS BLVD LITE
DUKE ENERGY	3,265.17 001041
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00001	3/01/25 254	202503 310-51300-34000	*	3,750.00
MANAGEMENT FEES - MAR 25
3/01/25 254	202503 310-51300-35200	*	92.75
WEBSITE ADMIN - MAR 25
3/01/25 254	202503 310-51300-35100	*	162.33
INFORMATION TECH - MAR 25
3/01/25 254	202503 310-51300-31300	*	841.75
DISSEMINATION - MAR 25
3/01/25 254	202503 310-51300-42000	*	362.14
POSTAGE
3/01/25 254	202503 310-51300-42500	*	21.75
COPIES
3/01/25 255	202503 320-53800-12000	*	1,549.83
FIELD MANAGEMENT - MAR 25
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,780.55 001042
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00056	3/01/25 12863	202503 320-53800-46900	*	798.25
FOUNTAIN MAINT - MAR 25
LEXINGTON POOL & MAINTENANCE LLC	798.25 001043
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00002	2/18/25 136855	202501 310-51300-31500	*	11,146.91
GENERAL COUNSEL - JAN 25
LATHAM LUNA EDEN & BEAUDINE LLP	11,146.91 001044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00004	1/31/25 11046806 202501 310-51300-48000	*	461.36
NOTICE OF MEETINGS
ORLANDO SENTINEL	461.36 001045
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00011 11/11/24 18-021(8 202410 310-51300-31100	*	787.50
ENGINEERING FEE OCT24
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/10/25	PAGE	3
*** CHECK DATES 03/06/2025 - 04/03/2025 ***	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	#
12/10/24 18-021(8 202411 310-51300-31100	*	175.00
ENGINEERING FEE NOV24
2/07/25 18-021(9 202501 310-51300-31100	*	1,727.50
ENGINEERING FEE JAN25
POULOS & BENNETT	2,690.00 001046
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00060	3/12/25 31225	202503 300-58100-10000	*	50,000.00
FY25 CAP TRANSFER
WINDWARD CDD BANK UNITED	50,000.00 001047
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/21/25 00025	3/13/25 31325	202503 300-20700-10000	*	2,384.77
ASSESSMENT TXFR S2018
3/13/25 31325	202503 300-20700-10000	*	2,490.76
ASSESSMENT TXFR S2020
WINDWARD CDD/US BANK	4,875.53 001048
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/25/25 00010	3/19/25 9100 861 202503 320-53800-43500	*	1,591.74
000 SAND HILL RD
DUKE ENERGY	1,591.74 001049
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/25/25 00001	1/31/25 256	202501 320-53800-34100	*	900.00
TRASH/CROSSWALK SIGN
GOVERNMENTAL MANAGEMENT SERVICES-CF	900.00 001050
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/25/25 00056	2/24/25 12756	202502 320-53800-46900	*	175.00
REPLACE TOP UNION 4 PUMP
LEXINGTON POOL & MAINTENANCE LLC	175.00 001051
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/25/25 00061	3/24/25 32425	202503 300-15100-10000	*	860,000.00
TXFR EXCESS FUNDS TO SBA
STATE BOARD OF ADMINISTRATION C/O	860,000.00 001052
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00010	3/28/25 9100 861 202503 320-53800-43500	*	4,031.30
000 SHADOW TREE LN
DUKE ENERGY	4,031.30 001053
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00009	3/25/25 00262245 202503 320-53800-43100	*	61,020.58
7700 FOUR SEASONS
TOHO WATER AUTHORITY	61,020.58 001054
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	1,129,415.16
TOTAL FOR REGISTER	1,129,415.16 WWRD --WINDWARD--	ZYAN

Section 2

to be provided under separate cover

Section 3

Windward
Community Development District

Unaudited Financial Reporting
March 31, 2025

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	
	Capital Reserve Fund	

10-11	
	Month To Month	

12-13	
	Long Term Debt Summary	

14	
	Assessment Receipt Schedule	

15	
	Utility Schedule 	

Windward
Community Development District Combined Balance Sheet
March 31, 2025

	General Fund	Debt Service Fund	Capital Projects Fund	Capital Reserve Fund	Totals Governmental Funds	
Assets:						
Cash:						
Operating Account	$	315,642	$	-	$	-	$	-	$	315,642	
State Board of Administration	$	860,000	$	-	$	-	$	-	$	860,000	
Capital Reserve Account	$	-	$	-	$	-	$	50,000	$	50,000	
Prepaid Expense	$	956	$	-	$	-	$	-	$	956	
Due from Other	$	49,180	$	-	$	-	$	-	$	49,180	
Due from General Fund	$	-	$	-	$	-	$	-	$	-
Investments
Series 2018 A-1/A-2 Reserve A-1	

$	

-	$	121,438	

$	-	

$	

-	$	121,438	
Reserve A-2	$	-	$	145	$	-	$	-	$	145	
Revenue	$	-	$	285,717	$	-	$	-	$	285,717	
Prepayment A-1	$	-	$	293	$	-	$	-	$	293	
Construction
Series 2020 A-1/A-2	$	-	$	-	$	5,858	$	-	$	5,858	
Reserve A-1	$	-	$	127,319	$	-	$	-	$	127,319	
Reserve A-2	$	-	$	26,058	$	-	$	-	$	26,058	
Revenue	$	-	$	474,402	$	-	$	-	$	474,402	
Prepayment A-1	$	-	$	338	$	-	$	-	$	338	
Prepayment A-2	$	-	$	434,122	$	-	$	-	$	434,122	
Construction	$	-	$	-	$	2,731,179	$	-	$	2,731,179	
Cost of Issuance	$	-	$	-	$	33,986	$	-	$	33,986	
Total Assets	$	1,225,778	$	1,469,830	$	2,771,023	$	50,000	$	5,516,631	
Liabilities:						
Accounts Payable	$	70,824	$	-	$	-	$	-	$	70,824	
Total Liabilities	$	70,824	$	-	$	-	$	-	$	70,824	
Fund Balances:
Nonspendable:
Prepaid Items	$	956	

$	-	$	-	$	

-	$	956	
Restricted for:
Debt Service	
$	-	$	1,469,830	$	-	
$	
-	$	1,469,830	
Capital Projects	$	-	$	-	$	2,771,023	$	-	$	2,771,023	
Assigned for: Capital Reserves	
$	-	
$	-	
$	-	
$	50,000	
$	50,000	
Unassigned	$	1,153,997	$	-	$	-	$	-	$	1,153,997	
Total Fund Balances	$	1,154,953	$	1,469,830	$	2,771,023	$	50,000	$	5,445,807	
						
Total Liabilities & Fund Balance	$	1,225,778	$	1,469,830	$	2,771,023	$	50,000	$	5,516,631	

Revenues		
Assessments - Tax Roll	$	1,378,623	$	1,316,171	$	1,316,171	$	-	
Miscellaneous Revenue	$	7,521	$	-	$	-	$	-	
Total Revenues	$	1,386,144	$	1,316,171	$	1,316,171	$	-	

Expenditures:					
General & Administrative:					
Supervisors Fees	$	4,800	$	2,400	$	-	$	2,400	
FICA Expense	$	367	$	184	$	-	$	184	
Engineering	$	16,000	$	8,000	$	3,532	$	4,468	
Attorney	$	25,000	$	12,500	$	15,110	$	(2,610)	
Arbitrage	$	900	$	450	$	450	$	-	
Dissemination	$	10,101	$	5,051	$	6,151	$	(1,100)	
Annual Audit	$	6,500	$	6,500	$	6,600	$	(100)	
Trustee Fees	$	8,008	$	6,802	$	6,802	$	-	
Assessment Administration	$	5,565	$	5,565	$	5,565	$	-	
Management Fees	$	45,000	$	22,500	$	22,500	$	-	
Information Technology	$	1,948	$	974	$	974	$	-	
Website Maintenance	$	1,113	$	557	$	557	$	-	
Telephone	$	125	$	63	$	-	$	63	
Postage	$	800	$	400	$	905	$	(505)	
Travel Per Diem	$	660	$	330	$	-	$	330	
Printing & Binding	$	500	$	250	$	220	$	30	
Insurance	$	6,817	$	6,817	$	6,817	$	-	
Legal Advertising	$	1,500	$	750	$	1,433	$	(683)	
Other Current Charges	$	2,000	$	1,000	$	289	$	711	
Office Supplies	$	150	$	75	$	1	$	74	
Property Appraiser	$	500	$	201	$	201	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	138,529	$	81,541	$	78,279	$	3,262	

Operation & Maintenance		
Field Expenditures
Field Services	

$	18,598	

$	9,299	

$	9,299	

$	-	
Facility Maintenance	$	18,500	$	9,250	$	2,864	$	6,386	
Electric	$	160,009	$	80,005	$	64,426	$	15,578	
Water & Sewer	$	602,808	$	301,404	$	336,148	$	(34,744)	
Security Building Maintenance	$	15,000	$	7,500	$	748	$	6,753	
Landscape Maintenance	$	237,000	$	118,500	$	98,685	$	19,815	
Landscape Contingency	$	50,000	$	25,000	$	3,238	$	21,763	
Property Insurance	$	10,000	$	10,000	$	6,040	$	3,960	
Fountain Maintenance	$	14,600	$	7,300	$	4,895	$	2,405	
Lake Maintenance	$	22,100	$	11,050	$	6,275	$	4,775	
Irrigation Repairs	$	30,000	$	15,000	$	4,981	$	10,019	
Roadway Maintenance	$	9,000	$	4,500	$	-	$	4,500	
Contingency	$	10,000	$	5,000	$	4,513	$	488	
Total Operations & Maintenance Expenditures	$	1,197,615	$	603,808	$	542,110	$	61,697	
					
Total Expenditures	$	1,336,144	$	685,349	$	620,390	$	64,959	
					
Excess (Deficiency) of Revenues over Expenditures	$	50,000		$	695,782		
Other Financing Sources/(Uses)					
Transfer In/Out	$	(50,000)	$	(50,000)	$	(50,000)	$	-	
Total Other Financing Sources/(Uses)	$	(50,000)	$	(50,000)	$	(50,000)	$	-	
					
Net Change in Fund Balance	$	-		$	645,782		
					
Fund Balance - Beginning	$	-		$	509,172		
					
Fund Balance - Ending	$	-		$	1,154,953		

Revenues		
Assessments - 2018 A1 Tax Roll	$	243,648	$	232,611	$	232,611	$	-	
Interest Income	$	6,863	$	5,876	$	5,876	$	-	
Total Revenues	$	250,511	$	238,487	$	238,487	$	-	

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

$	90,965	

$	90,965	

$	90,965	

$	

-	
Principal - 5/1	$	60,000	$	-	$	-	$	-	
Interest - 5/1	$	90,965	$	-	$	-	$	-	
Total Expenditures	$	241,930	$	90,965	$	90,965	$	-	
						
Excess (Deficiency) of Revenues over Expenditures	$	8,581		$	147,522			
						
Fund Balance - Beginning	$	135,308		$	260,070			
						
Fund Balance - Ending	$	143,889		$	407,592			

Revenues		
Assessments - 2020 A1 Tax Roll	$	255,379	$	242,950	$	242,950	$	-	
Interest Income	$	10,876	$	9,853	$	9,853	$	-	
Total Revenues	$	266,255	$	252,802	$	252,802	$	-	

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

$	85,726	

$	85,726	

$	85,726	

$	-	
Special Call - 11/1	$	-	$	-	$	15,000	$	(15,000)	
Principal - 5/1	$	85,000	$	-	$	-	$	-	
Interest - 5/1	$	85,726	$	-	$	-	$	-	
Total Expenditures	$	256,453	$	85,726	$	100,726	$	(15,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	9,803		$	152,076		
					
Fund Balance - Beginning	$	120,934		$	225,311		
					
Fund Balance - Ending	$	130,736		$	377,387		

Revenues			
Assessments - 2020 A2 Direct	$	81,840	$	-	$	-	$	-	
Assessments - Prepayments	$	-	$	-	$	935,032	$	935,032	
Interest Income	$	14,777	$	8,102	$	8,102	$	-	
Total Revenues	$	96,617	$	8,102	$	943,134	$	935,032	

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

$	40,920	

$	31,130	$	31,130	$	-	
Special Call - 11/1	$	-	$	-	$	245,000	$	(245,000)	
Interest - 2/1	$	-	$	-	$	5,610	$	(5,610)	
Special Call - 2/1	$	-	$	-	$	510,000	$	(510,000)	
Interest - 5/1	$	40,920	$	-	$	-	$	-	
Total Expenditures	$	81,840	$	31,130	$	791,740	$	(760,610)	
					
Excess (Deficiency) of Revenues over Expenditures	$	14,777		$	151,394		
					
Fund Balance - Beginning	$	561,508		$	533,457		
					
Fund Balance - Ending	$	576,285		$	684,851		

Revenues

Interest	

$	

-	$	

-	$	130	

$	130	
Total Revenues	$	-	$	-	$	130	$	130	

Expenditures:

Capital Outlay	

$	

-	$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	130		
					
Fund Balance - Beginning	$	-	$	5,728		
					
Fund Balance - Ending	$	-	$	5,858		

Revenues		
Interest	$	-	$	-	$	42,703	$	42,703	
Total Revenues	$	-	$	-	$	42,703	$	42,703	

Expenditures:
Capital Outlay	

$	

-	$	

-	$	816	

$	(816)	
Total Expenditures	$	-	$	-	$	816	$	(816)	
					
Excess Revenues (Expenditures)	$	-	$	41,887		
					
Fund Balance - Beginning	$	-	$	2,723,279		
					
Fund Balance - Ending	$	-	$	2,765,165		

Revenues

Interest	

$	-	

$	

-	$	-	

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

Expenditures:
Capital Outlay	

$	-	

$	

-	$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	-		$	-		

Other Financing Sources/(Uses)					
Transfer In (Out)	$	50,000	$	-	$	50,000	$	50,000	
Total Other Financing Sources (Uses)	$	50,000	$	-	$	50,000	$	50,000	
					
Net Change in Fund Balance	$	50,000		$	50,000		
					
Fund Balance - Beginning	$	-		$	-		
					
Fund Balance - Ending	$	50,000		$	50,000		

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total

Revenues		
Assessments - Tax Roll	$	-	$	269,652	$	971,245	$	30,546	$	31,235	$	13,494	$	-  $	-  $	-  $	-  $	-  $	-  $  1,316,171	
Total Revenues	$	-	$	269,652	$	971,245	$	30,546	$	31,235	$	13,494	$	-  $	-  $	-  $	-  $	-  $	-  $  1,316,171	

Expenditures:								
General & Administrative:								
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	788	$	175	$	842	$	1,728	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	3,532	
Attorney	$	1,915	$	2,048	$	-	$	11,147	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	15,110	
Arbitrage	$	-	$	450	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	450	
Dissemination	$	1,442	$	842	$	842	$	1,342	$	842	$	842	$	-  $	-  $	-  $	-  $	-  $	-  $	6,151	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	6,600	$	-  $	-  $	-  $	-  $	-  $	-  $	6,600	
Trustee Fees	$	-	$	3,704	$	3,098	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	6,802	
Assessment Administration	$	5,565	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	5,565	
Management Fees	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	-  $	-  $	-  $	-  $	-  $	-  $	22,500	
Information Technology	$	162	$	162	$	162	$	162	$	162	$	162	$	-  $	-  $	-  $	-  $	-  $	-  $	974	
Website Maintenance	$	93	$	93	$	93	$	93	$	93	$	93	$	-  $	-  $	-  $	-  $	-  $	-  $	557	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Postage	$	82	$	6	$	145	$	96	$	214	$	362	$	-  $	-  $	-  $	-  $	-  $	-  $	905	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Printing & Binding	$	7	$	-	$	154	$	15	$	22	$	22	$	-  $	-  $	-  $	-  $	-  $	-  $	220	
Insurance	$	6,817	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	6,817	
Legal Advertising	$	-	$	759	$	212	$	461	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1,433	
Other Current Charges	$	41	$	41	$	41	$	41	$	78	$	45	$	-  $	-  $	-  $	-  $	-  $	-  $	289	
Office Supplies	$	0	$	0	$	0	$	0	$	0	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1	
Property Appraiser	$	-	$	-	$	-	$	201	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	201	
Property Taxes	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative:	$	20,838	$	12,030	$	9,339	$	19,035	$	5,162	$	11,876	$	-  $	-  $	-  $	-  $	-  $	-  $	78,279	

Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun	Jul	Aug	Sep	Total

Operation & Maintenance		
Field Expenditures		
Field Services	$	1,550	$	1,550	$	1,550	$	1,550	$	1,550	$	1,550	$	-  $	-  $	-  $	-  $	-  $	-  $	9,299	
Facility Maintenance	$	-	$	1,699	$	-	$	1,165	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	2,864	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Electric	$	12,231	$	12,186	$	11,878	$	11,107	$	11,401	$	5,623	$	-  $	-  $	-  $	-  $	-  $	-  $	64,426	
Water & Sewer	$	39,730	$	114,498	$	39,751	$	38,672	$	70,795	$	32,702	$	-  $	-  $	-  $	-  $	-  $	-  $	336,148	
Security Building Maintenance	$	387	$	289	$	24	$	24	$	24	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	748	
Landscape Maintenance	$	19,737	$	19,737	$	19,737	$	19,737	$	19,737	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	98,685	
Landscape Contingency	$	-	$	-	$	-	$	3,238	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	3,238	
Property Insurance	$	6,040	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	6,040	
Fountain Maintenance	$	775	$	775	$	775	$	798	$	973	$	798	$	-  $	-  $	-  $	-  $	-  $	-  $	4,895	
Lake Maintenance	$	375	$	2,575	$	375	$	2,575	$	375	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	6,275	
Irrigation Repairs	$	1,839	$	686	$	938	$	1,050	$	468	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	4,981	
Lighting Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Monument Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Roadway Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Contingency	$	2,533	$	1,270	$	470	$	120	$	120	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	4,513	
Total Operations & Maintenance Expenses	$	85,196	$	155,265	$	75,498	$	80,035	$	105,443	$	40,673	$	-  $	-  $	-  $	-  $	-  $	-  $	542,110	
								
Total Expenditures	$	106,034	$	167,295	$	84,837	$	99,070	$	110,604	$	52,549	$	-  $	-  $	-  $	-  $	-  $	-  $	620,390	
								
Excess (Deficiency) of Revenues over Expenditures	$	(106,034)	$	102,357	$	886,408	$	(68,524)	$	(79,369)	$	(89,056)	$	-  $	-  $	-  $	-  $	-  $	-  $	645,782	

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	$121,438	
RESERVE FUND BALANCE	$121,438	
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	

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	$127,319	
RESERVE FUND BALANCE	$127,319	
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)	
SPECIAL CALL - 11/1/24	($15,000)	
CURRENT BONDS OUTSTANDING	$3,980,000	

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	$14,520	
RESERVE FUND BALANCE	$26,058	
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)	
SPECIAL CALL - 08/01/24	($445,000)	
SPECIAL CALL - 11/01/24	($245,000)	
SPECIAL CALL - 02/01/25	($510,000)	
CURRENT BONDS OUTSTANDING	$660,000	

Windward
Community Development District
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Net

$ 1,466,616.83  $
$ 1,378,619.82  $

259,200.00  $
243,648.00  $

270,720.00
254,476.80

$ 1,996,536.83
$ 1,876,744.62

ASSESSED THROUGH COUNTY
73.46%	12.98%	13.56%	100.00%

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

11/18/24		
ACH	
$25,265.53	
$0.00	
($505.31)	
$0.00	
$24,760.22	
	
$18,188.37	
$3,214.49	
$3,357.36	
$24,760.22	
11/22/24		ACH	$349,308.77	$0.00	($6,986.17)	$0.00	$342,322.60		$251,463.48	$44,441.96	$46,417.16	$342,322.60	
12/11/24		ACH	$1,286,489.87	$0.00	($25,729.80)	$0.00	$1,260,760.07		$926,129.64	$163,677.93	$170,952.50	$1,260,760.07	
12/20/24		ACH	$62,670.12	$0.00	($1,253.40)	$0.00	$61,416.72		$45,115.52	$7,973.41	$8,327.79	$61,416.72	
01/09/25		ACH	$12,829.75	$0.00	($256.60)	$0.00	$12,573.15		$9,235.99	$1,632.31	$1,704.85	$12,573.15	
01/09/25		ACH	$28,030.00	$0.00	($560.60)	$0.00	$27,469.40		$20,178.48	$3,566.21	$3,724.71	$27,469.40	
01/28/25		ACH	$0.00	$0.00	$0.00	$1,540.27	$1,540.27		$1,131.45	$199.97	$208.85	$1,540.27	
02/10/25		ACH	$909.98	$0.00	($18.20)	$0.00	$891.78		$655.08	$115.78	$120.92	$891.78	
02/10/25		ACH	$42,478.43	$0.00	($849.57)	$0.00	$41,628.86		$30,579.74	$5,404.46	$5,644.66	$41,628.86	
03/11/25		ACH	$900.22	$0.00	($18.00)	$0.00	$882.22		$648.07	$114.53	$119.62	$882.22	
03/11/25		ACH	$17,843.83	$0.00	($356.88)	$0.00	$17,486.95		$12,845.57	$2,270.24	$2,371.14	$17,486.95	
	TOTAL		$	1,826,726.50	$	-	$	(36,534.53)	$	1,540.27	$	1,791,732.24		$ 1,316,171.39	$	232,611.29	$  242,949.56	$ 1,791,732.24	

95%
$	85,012.38

Gross Percent Collected
Balance Remaining to Collect

DIRECT BILL ASSESSMENTS

K. Hovnanian at Mystic Dunes, LLC		
Net Assessments	
$51,480.00	
$51,480.00	
Date
Received	Due
Date	Check
No.	Net
Assessed	Amount
Received	Debt Service
Fund 2020 A2	
3/24/25	4/1/25	10270	$25,740.00	$25,740.00	$25,740.00	
	10/1/25		$25,740.00		$0.00	
			$	51,480.00	$  25,740.00	$	25,740.00	

Windward
Community Development District Utility Schedule
Fiscal Year 2025

ACCOUNT#	SERVICE ADDRESS	Oct-24	Nov-24	Dec-24	Jan-25	Feb-25	Mar-25	Apr-25	May-25	Jun-25	Jul-25	Aug-25	Sep-25	TOTAL	

Toho Water Authority														
622453-033088619  7900 Four Seasons Even Boulevard Fountain	$92.45	$122.57	$141.13	$150.41	$159.69	$159.69
$43.69
$28.05
$61,020.58
$49,736.45							$825.94	
622453-033088639  7900 Four Seasons Odd Boulevard Fountain	$46.04	$50.65	$50.65	$46.01	$48.33								$285.37	
622453-033089609  7980 Four Seasons Boulevard GH	$26.72	$28.05	$28.05	$28.05	$28.05								$166.97	
622453-033278979  7700 Four Seasons Block Even	$51,015.41	$68,873.08	$48,855.58	$41,955.58	$57,315.58								$329,035.81	
622453-033174559  0 Four Seasons Boulevard - Not on Autopay	$28,113.85	$45,423.95	$47,823.95	$44,831.42	$56,636.45								$272,566.07	
														
TOTALS	$79,294.47	$114,498.30	$96,899.36	$87,011.47	$114,188.10	$110,988.46	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$602,880.16	

Duke Energy														
9100 8619 5059	24081 Sandy Creek Trl - Irrigation	$30.80	$30.80	$30.80	$30.80	$30.80								$154.00	
9100 8619 5281	7980 Four Seasons Blvd - Guard House	$145.34	$146.38	$156.72	$166.38	$145.55								$760.37	
9100 8619 5497	79811 Four Seasons Blvd, Entrance Lighting	$750.00	$702.63	$762.65	$618.08	$771.13	$796.33							$4,400.82	
9100 8619 5801	4 SEASONS PH1B SL	$1,704.42	$1,704.42	$1,542.59	$1,542.59	$1,584.50								$8,078.52	
9100 8619 6042	7701 Four Seasons Blvd - Gate Entrance Light	$30.80	$30.80	$32.57	$31.20	$32.18	$33.20							$190.75	
9100 8619 6274	77001 Four Seasons Blvd Gate - Lite Irrigation	$60.14	$59.27	$64.54	$59.72	$61.53								$305.20	
9100 8619 6513	17031 Key Bay Trail, Irrigation Timer	$30.80	$30.80	$30.80	$30.80	$30.80	$30.80							$184.80	
9100 8619 6761	78151 Four Seasons Blvd, Landscape Lighting	$49.73	$50.61	$55.19	$50.89	$52.85								$259.27	
9100 8619 6977	000 Sand Hill Rd,Lite	$1,725.31	$1,725.31	$1,725.31	$1,538.96	$1,538.96	$1,591.74							$9,845.59	
9100 8619 7366	000 Shadow Tree Ln Lite	$4,220.57	$4,220.57	$4,220.57	$3,856.65	$3,914.66	$4,031.30							$24,464.32	
9100 8619 7572	0000 Four Seasons Blvd, Lite	$1,524.28	$1,524.28	$1,394.99	$1,394.99	$1,425.56	$1,425.56							$8,689.66	
9100 8619 7829	21051 Pebble Passage, Lite Irrigation	$61.77	$62.19	$66.06	$60.95	$62.88								$313.85	
9100 8619 8052	79011 Hanson Bay Pl - Irrg	$30.80	$30.80	$30.80	$30.80	$30.80								$154.00	
9101 5373 0124	000 Four Seasons Lite	$1,832.67	$1,832.67	$1,727.57	$1,656.51	$1,680.67								$8,730.09	
9101 6904 8932	21421 Limestone Trl	$16.94	$16.94	$18.33	$18.85	$18.96								$90.02	
9101 6905 1747	23131 Seagrass Pt RET-POND	$16.94	$17.34	$18.87	$18.81	$18.97								$90.93	
														
TOTALS	$12,231.31	$12,185.81	$11,878.36	$11,106.98	$11,400.80	$7,908.93	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$66,712.19	

$91,525.78	$126,684.11	$108,777.72	$98,118.45	$125,588.90	$118,897.39	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$669,592.35	

GRAND TOTAL

 Paid	

Section D

 				  	

3/3/2025	
Irrigation Controller Timer Adjustment	Irrigation	COD	
	4/9/2025	Prince and Sons and UILS were informed to adjust the watering schedule in accordance with TOHO standards. Locks will be installed on the irrigation boxes to control usage.	
3/1/2025	Irrigation Line Reroute	Irrigation	COD		41312025	The line was capped at a better point in order to save money on labor
cost.	
3/15/2025	Doggie Pot Station Bags and Liners		COD		312012025	Refills for the doggie stations were delivered to Prince and Sons. More
liners and bags have already been requested.	

4/3/2025	

Four Seasons Irrigation Decoder Replacements	
Irrigation	
COD	
	
41412025	4 irrigation decoders were fried due to negligent wiring from Green Start. Prince and Sons replaced these decoders to get the irrigation system functional again, and reimbursement from Green Start will be sought
after for the damages.	
3/26/2025	Sand Hill Road Gate Issues	
	COD	f  f >It"''  >,	I	m/d/yyyy	Guardian Access was requested for emergency service repair of the Sand Hill Road gates. They were able to get them into operation but the motors are bad and will need to be replaced.	

2/19/2025	
Landscaping lighting review and GMS maintenance staff repairs	
	
COD	
In Progress	/di
m	YYYY	Anticipated GMS portion of Landscape Lighting project to be completed by 4/11. Prince and Sons have begun trimming bushes around lights.
The proposal to remove plant material and replace with rock is being
amended.	
3/11/2025	Irrigation Filter Upgrades	Irrigation	COD	In Progress	m/d/yyyy	HOA is paying for and overseeing this task.	
3/12/2025	Irrigation Assessment and Mapping	Irrigation	COD	I	/di
m	YYYY	Generated scope to have the entire irrigation system inspected and mapped out. Awaiting proposals for this work.	

3/6/2025	
Tree Bubbler Capping in Common Areas	Irrigation	COD	In Progress	m/d/yyyy	Proposal recieved from Prince and Sons to cap 1100+ tree bubblers in the CDD common areas. Work slated to begin week of 4/7. ULS is also
working on their areas of responsibility this week.	
1/15/2025	Sod Issues throughout the community	
	COD	Awaiting Proposal	m/d/yyyy	Sodding Proposals being obtained for various locations throughout the
community. ULS is currently revising their proposal to ensure an accurate amount.	
1/15/2025	Tree Straightening Proposals	
	CDD	Awaiting Proposal	m/d/yyyy	Tree Straightening Proposals being obtained for various locations throughout the community. ULS is currently revising their proposal to
ensure an accurate amount.	
9/1/2024	Stormwater Outlet Off Sandy Creek Trail Still Needs Concrete Rim Around Structure Repaired	t,'  ,;	COD	In Progress	/di
m	YYYY	Area was reviewed by GMS Staff and GMS will be providing repair proposals. Repairs to begin on 4/9.	
91112024	Stormwater Outlet Off Sandy Creek Trail Still Needs Structure Grates Put
Back On For Safety Reasons	t,'	COD	In Progress	/di
m	YYYY	Area was reviewed by GMS Staff and GMS will be providing repair proposals. Repairs to begin on 4/9.	
91112024	Storm Inlets On Ponds Some Are Undermined Need To Be Filled And Install Fabric & RipRap To Stop Erroision	t,'  ,;·	COD	In Progress	/di
m	YYYY	Area was reviewed by GMS Staff and GMS will be providing repair proposals. Repairs to begin on 4/9.	

2/10/2024	
Rain Sensors Throughout Community Not Installed Or Working Properly	Irrigation	COD	Awaiting Proposal	m/d/yyyy	Prince and Sons recommend replacing all rain sensors to ensure proper functionality in the future.
Awaiting replacement proposal.	
10/19/2024	2-Wire Syastem Still Not Installed And Functioning in Two or More Sections
of Community	Irrigation	Developer / COD	In Progress	m/d/yyyy	Reviewing areas and will send the report to the developer to correct.	

10/19/2024	
Some Controllers Still On Solar Because 2-wire Not Completed	Irrigation	Developer / COD	In Progress	m/d/yyyy	Developer to review - see if this is intended - get with prince for ANY battery op zones
- Solar at common area on limestone - Dog park check valves -	
2/10/2025	Palm Tree Health Report		COD	In Progress	m/d/yyyy	Waiting to recieve this from Prince. Previously Requested.	
2/10/2025	Fencing Repairs behind Flora Pass		COD	Awaiting Proposal	/di
m	YYYY	40 vertical slats and 2 top rails need to be replaced on fencing behind 2033 Flora Pass Pl.	
91112024	Sod On BLVD Throughout Community· Sod Is Dead Or Dying		COD		/di
m	YYYY	A proposal is being presented at the 2/19 Meeting regarding replacement of these areas,	
1011912024	Valve Box s Throughout Community Need Replacing Or Lift Due To
Landscaping Damage.		COD	Awaiting Proposal	m/d/yyyy	Prince instructed to obtain proposal for repair.	
1011912024	Crack's And Chips In Sidwalks, Curbing And Storm Structures Throughout
Development		COD	Awaiting Proposal	m/d/yyyy	Sidewalks signed off on by permitting agency - general repair item	

1011912024	Need Fence Extended On CDD Property Off Flora Pass Place & FS Bvld. Along Hole # 2 On Golf Course.		Developer / CDD	Awaiting Proposal	m/d/yyyy	One Panel needed. Obtaining a cost.	
4/22/2024	Wall at Limestone Behind Homes on FSB Needs Raised Up			Awaiting Proposal	m/d/yyyy	Develoer to provide update later	
412212024	R view Mas er Sign Plan for Missing Street Signs, Stop Signs, and Misplaced Signs			Awaiting Proposal	m/d/yyyy	Tom to provide info to developer 1.9.24 and missing items	
412212024	Safety Mat/Truncated Domes not Installed at Flora Pass and FSB			In Progress	/di
m	yyyy	Developer working on this. One is installed. One more needs to be installed.	
4/22/2024	Key Bay Trail • Drain Clean Up • Missing Headwall and Rip Rap			In Progress	m/d/yyyy	Developer meeting with contractor. Work is underway as of Jan 2025.	

2/10/2024	
Landscaping Cleanup Behind Comfort Station Near Front Entrance	
	COD	
In Progress	
m/d/yyyy	Prince and Sons were alerted the area was in need of a landscaping / debris cleanup.
Working with the account managers to have this done as soon as possible.	

Section 1

Itemized Quote

1028 West Washington Street Orlando, FL 32805 Phone: 407-422-8850
Email: servicefl@guardianaccess.com

Date: Invoice #: Client #:

04/01/2025
251739
813

Billed To:

Windward CDD

Property:

2200 Formosa Gardens Blvd

C/O Govermental Management Services 6200 Lee Vista Blvd, Suite 300
Orlando FL 32822

Kissimmee FL 34747

Contact:

SEND INVOICES TO

Phone:

Quantity	Description	Ext. Price	
2.0000	MOTOR 24VDC 1/2HP	$2,076.36	
2.0000	Labor	$390.00	
1.0000	Trip Charge	$70.00	
1.0000	Shipping & Handling	$124.58	

QUOTE DETAILS:
4/1/25 SA (JN)
SANDHILL RD./FOUR SEASONS BLVD. GATE - During a recent service call, the technician determined that the motors at both entrance operators need to be replaced.

This estimate is based on all other components of the system being in working condition. If during the course of the installation any other items need repair or malfunction we can repair them as necessary at an additional charge.
The customer may terminate this contract for any reason by giving a notice in writing to Access Control Systems, LLC dba Guardian Access Solutions within three (3) business days of the date the contract is signed. Such termination shall not be deemed a breach of contract. Customer agrees to pay ACS for all unpaid invoices, for the cost reasonably incurred in anticipation for performance of the services and uncompensated staff time and expenses up to the date of termination.

Non-Taxable Amount:	2,660.94 Taxable Amount:		0.00
Sales Tax:	0.00	
Quote Total:	$	2,660.94	

I accept this quote as written and understand there may be additional parts needed due to unseen field conditions or parts which could not be field tested.

By:		 Date:	PO#:	 

Section 2

FOUNTAIN SERVICE PROPOSAL FOR WINDWARD CDD

2x fountains 6 x days a week fountain service including chemicals	$750 per month.
*Will also include pintail drain and clean of fountain and back wall*

FOUNTAIN CLEANING DUTIES
Test pool water on each visit and adjust Chlorine and PH levels if required.
Vacuum or net fountain on each visit. Brush walls and floor as required.
Backwash filters to maintain flow.
Report any faults in pool equipment to management and once approved carry out repairs.
Clean tile as required.

Thank you,

Simon McDonnell
Operations Manager