Windward
Community Development District

Wednesday	Four Seasons Clubhouse
May 20, 2026	7813 Four Seasons Blvd.
10:00 AM	Kissimmee, FL

Workshop Meeting

Call to Order
Roll Call
HOA Discussion
Public Comment on HOA Discussion
AED Contract and Licensing Agreement
2023 Utility Payments Agreement- Joint Agreement for Resolution
Irrigation and Cellular Cards
Security Transition of Guard Gate Personnel and Camera Repairs
Review of Fiscal Year 2027 Proposed Budget
Review of Security Proposals Received
APEX Security and Convention Services, Inc.
DSI Security Services
FTI Security Services
Weiser Security Services
Discussion of Remainder of Parcels to Turn Over to CDD
Review of Fiscal Year 2025 Draft Financial Audit
Discussion Proposals
Landscape Lighting Adjustments
Landscape Gas Increase
Counsel Items
Maintenance Items
Management Items
District Checks- Review for Agenda
Adjournment

Section III

On May 9, 2026, at 3:23 PM, Manny Trinidad <manager@fsohoa.org> wrote:

Good Afternoon Jason,

FOUR SEASONS AT ORLANDO HOA would like to participate with the CDD in a joint session during their scheduled workshop on May 20, 2026. Specifically, the HOA Is requesting the CDD’S input and discussion for the following items:

AED contract and licensing agreement terms
2023 utility payments agreement
Irrigation and cellular cards
Security transition of guard gate personnel and camera repair questions

Since the HOA would like the opportunity for all board members to attend and participate in the discussion, we will be posting notice of the workshop session as a Board meeting, in accordance with s. 720.303(2), FLA. Stat. In order to comply with Florida statute, we ask that you include a specific time for member comments at some time during the workshop, either at the beginning or at the end.

Manny Trinidad
Property Manager | Castle Group
Four Seasons Orlando "Proudly Managed by the Castle Group" 7813 Four Seasons Blvd, Kissimmee, FL 34747 mtrinidad@castlegroup.com | www.castlegroup.com
P: 954-792-6000

We will provide a sign-up sheet for any member to sign, if they wish to speak, just as we do for our regular HOA board meetings. If there is anything else that we can do to facilitate this joint workshop session, please let us know.

Section B

JOINT AGREEMENT FOR RESOLUTION OF 2023 UTILITY FEES PAID
THIS AGREEMENT (“Agreement”) is made and entered into on this 	 day of April, 2026, by and between FOUR SEASONS AT ORLANDO HOMEOWNERS ASSOCIATION, INC., a
Florida not-for-profit corporation, whose address is 7813 Four Seasons Blvd., Kissimmee, Florida 34747 (“Association”), and WINDWARD COMMUNITY DEVELOPMENT DISTRICT, a local unit of special purpose government created pursuant to Chapter 190, Florida Statutes, whose address is c/o Governmental Management Services – Central Florida, LLC, 219
Livingston Street, Orlando, Florida 32801 (“District”), hereby file this Joint Resolution (“Agreement”), and do stipulate to the following:
RECITALS
WHEREAS, Association is a Florida not-for-profit homeowners association operating pursuant to the provisions of Chapter 720, Florida Statutes, and is responsible for the operation, maintenance and administration of the community known as Four Seasons at
Orlando Homeowners Association, Inc., which is more particularly described in certain Community Declaration for Four Seasons at Orlando, as recorded in Official Records
Book 5133, Page 719, of the Public Records of Osceola County, Florida as amended from time to time; and
WHEREAS, District is a local unit of special purpose government created in accordance with the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended;
WHEREAS, the District and Association have each conducted their own due diligence investigation of invoices paid by the respective parties for utility services rendered for the benefit of the residents who are subject to both the Association and District (“Residents”); and
WHEREAS, the Association made payment on behalf of the District in the amount of
$11,378.62 to Duke Energy for electric lighting billed November 2023, servicing the property that serves the Residents; and
WHEREAS, the District made payment on behalf of the Association in the amount of
$20,861.56 to Toho Water Authority for reclaimed water usage billed October 2023, servicing the property that serves the Residents; and
WHEREAS, the Parties have conducted separate investigations to confirm that upon information and belief there was no intent by either party to deny or avoid payment of financial obligations to the other party; and
WHEREAS, the beneficiaries of the respective utility services rendered are the same Residents who are members of both the District and the Association; and

WHEREAS, the time and costs to further investigate or resolve these matters with specificity would not provide further benefit to the Residents, but would result in additional potential legal fees and costs to the Association and the District, and thus to the Residents.
WHEREAS, the Residents would benefit from a full settlement and release of the respective amounts in dispute as stated herein, without further delay; and
NOW THEREFORE, in consideration of the mutual covenants and conditions herein, the parties agree as follows:
The recitals above are true and correct and are hereby incorporated by this reference.

The Parties agree that it is not in the best interests of the Residents to pursue further collections or investigation of the respective amounts paid on behalf of the Association and District to the respective utilities vendors in 2023.

Nothing in this Agreement shall operate to impair, supersede, alter, amend, restrict, control, or otherwise affect the existing utility cost sharing agreements between the Parties.
The Association and District agree to make the necessary adjustments to their respective financial records and write off any remaining liability for those balances.
This constitutes the entire Agreement between the Parties relating to the subject
matter hereof and there are no representations, warranties, stipulations or commitments except as set forth herein.
This Agreement supersedes all prior understandings, negotiations and discussions, written or oral, of the Parties relating to the transactions contemplated by this Agreement.
Each of the Parties agrees that they have executed this Agreement with the consent and upon the advice of independent counsel. Accordingly, it is agreed that any legal rule of construction to the effect that ambiguities are to be resolved against the drafting party shall not apply to the interpretation of this Agreement.
This Agreement shall be binding upon the successors and assigns of the parties.
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed on their behalf by duly authorized representatives, all as of the date first set forth above.
[Signatures provided on following pages]

CO-SIGNATURE PAGE TO THE JOINT AGREEMENT FOR RESOLUTION OF THE 2023 UTILITY FEES PAID

DISTRICT:

STATE OF FLORIDA	)
COUNTY OF OSCEOLA	)

WINDWARD COMMUNITY DEVELOPMENT DISTRICT

Sign:	 Print: Timothy Peltier
Title: Chairman

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this 	 day of April, 2026, by Timothy Peltier, as Chairman of the Board of Supervisors, of the WINDWARD COMMUNITY DEVELOPMENT DISTRICT, a community development district organized under the laws of the State of Florida. He is [ ] personally known to me, or [ ] has produced a valid driver’s license as identification.

Notary Public
My Commission Expires:

CO-SIGNATURE PAGE TO THE JOINT AGREEMENT FOR RESOLUTION OF THE 2023 UTILITY FEES PAID

ASSOCIATION

STATE OF FLORIDA	)
COUNTY OF OSCEOLA	)

FOUR SEASONS AT ORLANDO HOMEOWNERS ASSOCIATION, INC.

Sign:	 Print: Charlene McLaughlin
Title: President

The foregoing instrument was acknowledged before me by means of [ ] physical presence or [ ] online notarization, this 	 day of April, 2026, by Charlene McLaughlin, as President of the Board of Directors, of the FOUR SEASONS AT ORLANDO HOMEOWNERS ASSOCIATION, INC., a not-for-profit corporation organized under the laws of the State of Florida. She is [ ] personally known to me, or [ ] has produced a valid driver’s license as identification.

Notary Public
My Commission Expires:

Section IV

Windward
Community Development District

Proposed Budget
FY 2027

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Debt Service Fund Series 2018 A-1	

9	

Amortization Schedule Series 2018 A-1	

10	

Debt Service Fund Series 2020 A-1	

11	

Amortization Schedule Series 2020 A-1	

12	

Capital Reserve Fund	

Windward
Community Development District Proposed Budget
General Fund

	Forecast #1	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	2/28/26	7 Months	9/30/26	FY2027	

Revenues						
Assessments - Tax Roll/Direct	$	1,378,623	$	1,310,217	$	68,406	$	1,378,623	$	1,586,593	
Interest Income	$	-	$	12,534	$	5,223	$	17,757	$	-	
Total Revenues	$	1,378,623	$	1,322,751	$	73,629	$	1,396,380	$	1,586,593	

Expenditures						
Administrative						
Supervisors Fees	$	12,000	$	-	$	7,000	$	7,000	$	12,000	
FICA Expense	$	500	$	-	$	292	$	292	$	500	
Engineering	$	16,000	$	808	$	9,333	$	10,141	$	16,000	
Attorney	$	50,000	$	11,186	$	29,167	$	40,353	$	50,000	
Arbitrage	$	900	$	-	$	450	$	450	$	900	
Dissemination	$	10,101	$	3,367	$	6,734	$	10,101	$	10,606	
Reamortization Schedules	$	-	$	250	$	250	$	500	$	-	
Annual Audit	$	6,500	$	6,700	$	-	$	6,700	$	6,800	
Trustee Fees	$	8,008	$	8,443	$	-	$	8,443	$	8,539	
Assessment Administration	$	5,565	$	5,565	$	-	$	5,565	$	5,843	
Management Fees	$	55,000	$	18,333	$	36,667	$	55,000	$	57,750	
Information Technology	$	1,948	$	649	$	1,299	$	1,948	$	2,045	
Website Maintenace	$	1,113	$	371	$	742	$	1,113	$	1,169	
Telephone	$	125	$	-	$	73	$	73	$	125	
Postage	$	800	$	329	$	467	$	795	$	800	
Travel Per Diem	$	660	$	-	$	-	$	-	$	660	
Printing & Binding	$	500	$	105	$	292	$	397	$	500	
Insurance	$	6,817	$	7,028	$	-	$	7,028	$	7,731	
Legal Advertising	$	1,500	$	497	$	875	$	1,372	$	1,500	
Other Current Charges	$	2,000	$	164	$	1,167	$	1,331	$	2,000	
Office Supplies	$	150	$	329	$	88	$	416	$	150	
Property Appraiser	$	500	$	-	$	500	$	500	$	500	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Adminstrative	$	180,862	$	64,299	$	95,393	$	159,693	$	186,293	

Windward
Community Development District Proposed Budget
General Fund

Description	Forecast #1 FY2026	Actuals Thru 2/28/26	Projected Next
7 Months	Projected Thru 9/30/26	Proposed Budget FY2027	

Operation & Maintenance						
Field Services	$	24,000	$	8,000	$	16,000	$	24,000	$	25,200	
General Repairs and Maintenance	$	18,500	$	1,377	$	10,792	$	12,168	$	50,000	
Electric	$	160,009	$	44,247	$	91,000	$	135,247	$	150,000	
Water & Sewer	$	300,000	$	76,236	$	108,500	$	184,736	$	205,000	
Security Building Maintenance	$	15,000	$	13,702	$	8,750	$	22,452	$	25,000	
Security Guards	$	-	$	-	$	-	$	-	$	221,000	
Landscape Maintenance	$	260,000	$	73,485	$	105,259	$	178,744	$	252,000	
Landscape Contingency	$	149,552	$	43,560	$	87,239	$	130,799	$	108,000	
Property Insurance	$	10,000	$	6,889	$	-	$	6,889	$	8,000	
Fountain Maintenance	$	14,600	$	4,300	$	8,517	$	12,817	$	20,000	
Lake Maintenance	$	22,100	$	5,900	$	12,892	$	18,792	$	22,100	
Irrigation Repairs	$	100,000	$	5,535	$	7,749	$	13,283	$	30,000	
Roadway Maintenance	$	9,000	$	-	$	5,250	$	5,250	$	9,000	
Sidewalk Repair	$	-	$	45,646	$	-	$	45,646	$	50,000	
Tree Removal	$	-	$	-	$	200,000	$	200,000	$	-	
Contingency	$	65,000	$	4,268	$	5,976	$	10,244	$	25,000	
Total Operation & Maintenance	$	1,147,761	$	333,144	$	667,922	$	1,001,066	$	1,200,300	

Other Expenditures
Capital Reserves - Transfer	

$	50,000	

$	-	

$	50,000	

$	50,000	

$	200,000	
Total Other Expenditures	$	50,000	$	-	$	50,000	$	50,000	$	200,000	
						
Total Expenditures	$	1,378,623	$	397,443	$	813,315	$	1,210,758	$	1,586,593	
						
Excess Revenues/(Expenditures)	$	-	$	925,308	$	(739,686)	$	185,621	$	-	
				
Net Assessment	
$	1,586,593	
Collection Cost (6%)  $		101,272  Gross Assessment  $	1,687,865 

Number of Units	553	
Gross Per Unit	$	3,052	
Net Per Unit	$	2,869	

FY2026	FY2027	Increase/(Decrease)

Gross Per Unit Comparison
Gross

$	2,652	$

3,052	$

400

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, Pegasus Engineering, LLC 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, Luna, Eden & Beaudine, LLP 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.

Windward
Community Development District
GENERAL FUND BUDGET

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.

Windward
Community Development District
GENERAL FUND BUDGET

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.

Windward
Community Development District
GENERAL FUND BUDGET

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.
Security Guards
The Security Guards line item covers potential security staffing and maintenance of surveillance cameras to support community safety and system reliability.
Landscape Maintenance
The District will maintain the landscaping within the common areas of the District after installation of landscape material has been completed. Prince & Sons, Inc provides these services.

Description	Monthly	Annual	
Landscape Maintenance	$18,730	$224,760	
Contingency		$27,240	
Total		$252,000	
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 Resort Pool Services.

Description	Monthly	Annual	
Fountain Maintenance	$800	$9,600	
Contingency		$10,400	
Total		$20,000	

Windward
Community Development District
GENERAL FUND BUDGET

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.
Sidewalk Repair
Represents costs for repairing and maintaining sidewalks within the District to ensure safety and usability.
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.

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

	Adopted Budget	Actuals Thru	Projected Next		Projected Thru	Proposed Budget	
Description	FY2026	2/28/26	7 Months		9/30/26	FY2027	

Revenues							
Special Assessments - 2018 A1	$	243,648	$	227,271	$	16,377	$	243,648	$	243,648	
Interest Income	$	6,484	$	4,278	$	5,133	$	9,411	$	4,705	
Carry Forward Surplus	$	151,223	$	200,760	$	-	$	200,760	$	162,248	
Total Revenues	$	401,355	$	432,308	$	21,510	$	453,818	$	410,602	

Expenditures							
Series 2018A-1							
Interest - 11/1	$	89,005	$	89,005	$	-	$	89,005	$	85,908	
Special Call - 11/1	$	-	$	50,000	$	-	$	50,000	$	-	
Principal - 5/1	$	65,000	$	-	$	65,000	$	65,000	$	65,000	
Interest - 5/1	$	89,005	$	-	$	87,565	$	87,565	$	85,908	
Total Expenditures	$	243,010	$	139,005	$	152,565	$	291,570	$	236,815	
							
Excess Revenues/(Expenditures)	$	158,345	$	293,303	$	(131,055)	$	162,248	$	173,787	

*Carry forward less amount in Reserve funds.				
Series 2018A-1		
			
Interest - 11/1/2027	$84,250	
					Total 	$84,250 	
	Number of Units	Net per Unit	Net Assessment				
	270	$902	$243,648				

Windward
Community Development District Series 2018 A-1 Special Assessment Bonds Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/26	$	3,005,000.00	$	-	$	85,907.50	$	238,472.50	
05/01/27	$	3,005,000.00	$	65,000.00	$	85,907.50			
11/01/27	$	2,940,000.00	$	-	$	84,250.00	$	235,157.50	
05/01/28	$	2,940,000.00	$	70,000.00	$	84,250.00			
11/01/28	$	2,870,000.00	$	-	$	82,465.00	$	236,715.00	
05/01/29	$	2,870,000.00	$	75,000.00	$	82,465.00			
11/01/29	$	2,795,000.00	$	-	$	80,552.50	$	238,017.50	
05/01/30	$	2,795,000.00	$	80,000.00	$	80,552.50			
11/01/30	$	2,715,000.00	$	-	$	78,272.50	$	238,825.00	
05/01/31	$	2,715,000.00	$	80,000.00	$	78,272.50			
11/01/31	$	2,635,000.00	$	-	$	75,992.50	$	234,265.00	
05/01/32	$	2,635,000.00	$	85,000.00	$	75,992.50			
11/01/32	$	2,550,000.00	$	-	$	73,570.00	$	234,562.50	
05/01/33	$	2,550,000.00	$	90,000.00	$	73,570.00			
11/01/33	$	2,460,000.00	$	-	$	71,005.00	$	234,575.00	
05/01/34	$	2,460,000.00	$	95,000.00	$	71,005.00			
11/01/34	$	2,365,000.00	$	-	$	68,297.50	$	234,302.50	
05/01/35	$	2,365,000.00	$	100,000.00	$	68,297.50			
11/01/35	$	2,265,000.00	$	-	$	65,447.50	$	233,745.00	
05/01/36	$	2,265,000.00	$	110,000.00	$	65,447.50			
11/01/36	$	2,155,000.00	$	-	$	62,312.50	$	237,760.00	
05/01/37	$	2,155,000.00	$	115,000.00	$	62,312.50			
11/01/37	$	2,040,000.00	$	-	$	59,035.00	$	236,347.50	
05/01/38	$	2,040,000.00	$	120,000.00	$	59,035.00			
11/01/38	$	1,920,000.00	$	-	$	55,615.00	$	234,650.00	
05/01/39	$	1,920,000.00	$	130,000.00	$	55,615.00			
11/01/39	$	1,790,000.00	$	-	$	51,910.00	$	237,525.00	
05/01/40	$	1,790,000.00	$	135,000.00	$	51,910.00			
11/01/40	$	1,655,000.00	$	-	$	47,995.00	$	234,905.00	
05/01/41	$	1,655,000.00	$	145,000.00	$	47,995.00			
11/01/41	$	1,510,000.00	$	-	$	43,790.00	$	236,785.00	
05/01/42	$	1,510,000.00	$	155,000.00	$	43,790.00			
11/01/42	$	1,355,000.00	$	-	$	39,295.00	$	238,085.00	
05/01/43	$	1,355,000.00	$	160,000.00	$	39,295.00			
11/01/43	$	1,195,000.00	$	-	$	34,655.00	$	233,950.00	
05/01/44	$	1,195,000.00	$	170,000.00	$	34,655.00			
11/01/44	$	1,025,000.00	$	-	$	29,725.00	$	234,380.00	
05/01/45	$	1,025,000.00	$	180,000.00	$	29,725.00			
11/01/45	$	845,000.00	$	-	$	24,505.00	$	234,230.00	
05/01/46	$	845,000.00	$	195,000.00	$	24,505.00			
11/01/46	$	650,000.00	$	-	$	18,850.00	$	238,355.00	
05/01/47	$	650,000.00	$	205,000.00	$	18,850.00			
11/01/47	$	445,000.00	$	-	$	12,905.00	$	236,755.00	
05/01/48	$	445,000.00	$	215,000.00	$	12,905.00			
11/01/48	$	230,000.00	$	-	$	6,670.00	$	234,575.00	
05/01/49	$	230,000.00	$	230,000.00	$	6,670.00	$	236,670.00	
			$	3,005,000.00	$	2,506,045.00	$	5,663,610.00	

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

Description	Adopted Budget FY2026	Actuals Thru 2/28/26	Projected Next
7 Months	Projected Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Special Assessments - 2020 A1	$	255,379	$	241,850	$	13,529	$	255,379	$	255,379	
Interest Income	$	10,568	$	11,442	$	13,731	$	25,173	$	12,586	
Carry Forward Surplus	$	135,605	$	571,838	$	-	$	571,838	$	599,163	
Total Revenues	$	401,553	$	825,131	$	27,259	$	852,391	$	867,129	

Expenditures						
Series 2020A-1						
Interest - 11/1	$	84,114	$	84,114	$	-	$	84,114	$	82,563	
Principal - 5/1	$	85,000	$	-	$	85,000	$	85,000	$	90,000	
Interest - 5/1	$	84,114	$	-	$	84,114	$	84,114	$	82,563	
Total Expenditures	$	253,228	$	84,114	$	169,114	$	253,228	$	255,125	
						
Excess Revenues/(Expenditures)	$	148,325	$	741,017	$	(141,854)	$	599,163	$	612,004	

*Carry forward less amount in Reserve funds.

Series 2020 A-1
Interest - 11/1/2027	$80,920

Total 	$80,920 

 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	
									
11/01/26	$	3,810,000.00	$	-	$	82,562.50	$	251,676.25	
05/01/27	$	3,810,000.00	$	90,000.00	$	82,562.50	$	-	
11/01/27	$	3,720,000.00	$	-	$	80,920.00	$	253,482.50	
05/01/28	$	3,720,000.00	$	90,000.00	$	80,920.00	$	-	
11/01/28	$	3,630,000.00	$	-	$	79,277.50	$	250,197.50	
05/01/29	$	3,630,000.00	$	95,000.00	$	79,277.50	$	-	
11/01/29	$	3,535,000.00	$	-	$	77,543.75	$	251,821.25	
05/01/30	$	3,535,000.00	$	100,000.00	$	77,543.75	$	-	
11/01/30	$	3,435,000.00	$	-	$	75,718.75	$	253,262.50	
05/01/31	$	3,435,000.00	$	105,000.00	$	75,718.75	$	-	
11/01/31	$	3,330,000.00	$	-	$	73,487.50	$	254,206.25	
05/01/32	$	3,330,000.00	$	110,000.00	$	73,487.50	$	-	
11/01/32	$	3,220,000.00	$	-	$	71,150.00	$	254,637.50	
05/01/33	$	3,220,000.00	$	110,000.00	$	71,150.00	$	-	
11/01/33	$	3,110,000.00	$	-	$	68,812.50	$	249,962.50	
05/01/34	$	3,110,000.00	$	115,000.00	$	68,812.50	$	-	
11/01/34	$	2,995,000.00	$	-	$	66,368.75	$	250,181.25	
05/01/35	$	2,995,000.00	$	120,000.00	$	66,368.75	$	-	
11/01/35	$	2,875,000.00	$	-	$	63,818.75	$	250,187.50	
05/01/36	$	2,875,000.00	$	125,000.00	$	63,818.75	$	-	
11/01/36	$	2,750,000.00	$	-	$	61,162.50	$	249,981.25	
05/01/37	$	2,750,000.00	$	135,000.00	$	61,162.50	$	-	
11/01/37	$	2,615,000.00	$	-	$	58,293.75	$	254,456.25	
05/01/38	$	2,615,000.00	$	140,000.00	$	58,293.75	$	-	
11/01/38	$	2,475,000.00	$	-	$	55,318.75	$	253,612.50	
05/01/39	$	2,475,000.00	$	145,000.00	$	55,318.75	$	-	
11/01/39	$	2,330,000.00	$	-	$	52,237.50	$	252,556.25	
05/01/40	$	2,330,000.00	$	150,000.00	$	52,237.50	$	-	
11/01/40	$	2,180,000.00	$	-	$	49,050.00	$	251,287.50	
05/01/41	$	2,180,000.00	$	155,000.00	$	49,050.00	$	-	
11/01/41	$	2,025,000.00	$	-	$	45,562.50	$	249,612.50	
05/01/42	$	2,025,000.00	$	165,000.00	$	45,562.50	$	-	
11/01/42	$	1,860,000.00	$	-	$	41,850.00	$	252,412.50	
05/01/43	$	1,860,000.00	$	170,000.00	$	41,850.00	$	-	
11/01/43	$	1,690,000.00	$	-	$	38,025.00	$	249,875.00	
05/01/44	$	1,690,000.00	$	180,000.00	$	38,025.00	$	-	
11/01/44	$	1,510,000.00	$	-	$	33,975.00	$	252,000.00	
05/01/45	$	1,510,000.00	$	190,000.00	$	33,975.00	$	-	
11/01/45	$	1,320,000.00	$	-	$	29,700.00	$	253,675.00	
05/01/46	$	1,320,000.00	$	195,000.00	$	29,700.00	$	-	
11/01/46	$	1,125,000.00	$	-	$	25,312.50	$	250,012.50	
05/01/47	$	1,125,000.00	$	205,000.00	$	25,312.50	$	-	
11/01/47	$	920,000.00	$	-	$	20,700.00	$	251,012.50	
05/01/48	$	920,000.00	$	215,000.00	$	20,700.00	$	-	
11/01/48	$	705,000.00	$	-	$	15,862.50	$	251,562.50	
05/01/49	$	705,000.00	$	225,000.00	$	15,862.50	$	-	
11/01/49	$	480,000.00	$	-	$	10,800.00	$	251,662.50	
05/01/50	$	480,000.00	$	235,000.00	$	10,800.00	$	-	
11/1/50	$	245,000.00	$	-	$	5,512.50	$	251,312.50	
5/1/51	$	245,000.00	$	245,000.00	$	5,512.50	$	250,512.50	
			$	3,810,000.00	$	2,566,045.00	$	6,545,158.75	

Windward
Community Development District
Proposed Budget Capital Reserve Fund

	Adopted Budget FY2026	Actuals Thru 2/28/26	Projected Next
7 Months	Total Projected 9/30/26	Proposed Budget FY2027	

Revenues							
Interest	$	311	$	697	$	348	$	1,045	$	523	
Carry Forward Surplus	$	277,041	$	50,932	$	-	$	50,932	$	101,978	
Total Revenues	$	277,352	$	51,629	$	348	$	51,978	$	102,500	

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

Other Financing Sources/(Uses)							
Transfer In (Out)	$	37,841	$	-	$	50,000	$	50,000	$	200,000	
Total Other Financing Sources/(Uses)	$	37,841	$	-	$	50,000	$	50,000	$	200,000	
							
Excess Revenues/(Expenditures)	$	315,193	$	51,629	$	50,348	$	101,978	$	302,500	

Section V

Section A

......._,	0NVENll0N SERVICES, INC.
t:U or Rn1AB1urv"

SECURITY SERVICES PROPOSAL

LIC#B2200167

""

"At Apex Security, we people see.
i

or event is the first thing ma
but also leave a positive
. We are all lcnawn by the
lll'DI,,,..thebest company
possible.
.JiRMurphy
CEO

Contact Us Today fora Free Quote
07-845-1435

Central and North Florida's gated communities, universities, res		, hotels, motels, conventions, film productions, construction siti • and special events are all secure under Apex Security's protection.	• are
your premier locally-owned and operated security staffing providing motivated, trained, professional, and centrally	naged security officers and patrols to hundreds of locations a		 events in your area. The Apex Security management team boa		over forty years of experience in the security industry and ensu	thehighest level of service and state -of-the-art support available•		the industry. Simply put, we are the security company you have ,...,.,ooking for.

Company History
APEX Security Inc. is a true success story of two women who knew they had what it took to succeed and simply went for it. Founders Jill Murphy and Margaret Toscano founded APEX in August of 2002 with over 50 years of collective Security Industry experience. Both began their careers in the security company founded by their family. The company grew to a substantial enterprise and was sold to a major corporation. For years Jill and Margaret learned the business and experienced the positives and negatives of a family business growing to become an asset of a large corporation.

Inevitably, working for a large nationally known company brought frustrations for both of them as the business changed its focus and began to lose the close relationships with its clients. The time was right for them to use their experiences to form their own security company.

In 2002 APEX Security Inc was established to bring back the personal attention that first launched the family business.

Today, APEX provides security for Fortune 500 companies, universities, malls, film productions hotels conventions, construction sites, etc.. Jill and Margaret have built a successful business founded on basic principles they learned when they first began working in the industry. Through the years they developed an uncanny ability to seek and match the most qualified and appropriate people to a specific post. They are passionate about their company and they deliver the very best service to create lasting relationships with every client that they are fortunate to work with. Their decades in the industry have taught them many lessons, but none more vital than the value of good customer service.

Customer Service Meets Reliable Security.

President/ CEO Owner

Management Approach

Jill Murphy- Responsible for all aspects of the business including the day to day operations, administration, supervision, asset control and the implementation of a mission to be a successful corporation .

*Over twenty-five years experience in the Security Officer industry.

Ms. Murphy conducts regular meetings with Apex Operations Team, Client Management and or representatives to review performances make recommendations to ensure quality control.

Vice President

John Murphy IV - Responsible for the communication between the Apex Operations Team, the Client and or representatives. Mr. Murphy will be the point of contact to with the Client that is vital to address Client needs, issues and make recommendations to ensure problems are resolved in a professional timely manner. Understands and is familiar with the Client procedures and expectations

All Client referenced correspondents, meetings will be directly handled by Mr. Murphy.
Client and employee issues are brought to Mr. Murphy's attention for resolution.

Human Resource Director

Marianne Fenty - Responsible for the Screening and placement of personnel along with all other Human Resources duties. Available for emergency response and is a backup to the Director of Operations and Field Operations Manager. Assists in all client-related issues with client procedures and expectations. Handles all matters related to the Division of Licensing about Licensed staff.

Director of Operations -

Mark Rivera- Manages the daily activities of the company by overseeing several departments. Responsible for directing actions across an organization and directing managers to improve efficiency and reduce costs as needed. Processes billing, payroll, and scheduling of shifts throughout the company.

Human Resource & Development Manager

Eric Romig- Plans and organizes the interviewing and hiring of new employees to meet Apex's needs through advertisement, direct contact, and messaging. Responsible for creating and developing new technology to assist both management and employees.

Field Operations Manager

iij

Beatrice Simmons- Travels to Client sites inspecting, training, and counseling and is responsible for oversight of all Apex Security Personnel. Makes random unannounced inspections to ensure Site Supervisors and Apex Officers follow Client procedures and maintain high standard of professionalism. Available to respond to emergencies and is back up to Site Supervisors.

Completes a digital report daily to Apex Managers, reports any concerns that need to be addressed with the Client and or representatives of Apex for immediate action.

A constant presence in the field that makes regular announced site visits.
Oversees and assist the Site Supervisors in training, managing, and maintaining.
Provides extra oversight to the facility and the security personnel.

Site Supervisor- Responsible to ensure each Security Officer is proficient in their duties and is maintaining a professional presence. A site Supervisor will be proactive in recognizing strengths and weaknesses of personnel. Site Supervisor will train each Officer and will communicate any issues regarding personnel and their performance with Apex Management immediately for resolution. Site Supervisor will make recommendations to procedures to ensure a safe and secure facility. Site Supervisors will address any concerns with personnel, or incidents immediately with management. Site Supervisors are back up to Security Officer Personnel and will be available to respond to any emergencies.

Security Officer-	After a vigorous hiring process and securing a position with Apex Security should it be determined the individual meets Apex an community standards . The Security Officer will be trained by our Site Supervisor to follow procedures while maintaining a professional attitude and appearance.

�

Total Quality Management Program
Our experience in a well established chain of command with constant communication, oversight and technology from Security Officers to Supervisors to Managers to the Executive Branch in our organization encourages effective management.
Communication from management to Client and Client representatives is maintained on a regular basis to run a smooth operation with Client expectations and satisfaction.
Responsibilities and site Post Order Procedures specific to the needs of the facility will be clearly outlined for each position. Post Order Procedures will be prepared by the Apex Management Team, approved by Client and or representatives.
A copy of the Post Orders will be posted for training and review. It is understood that facility needs may change and new procedures may be implemented.
A member of the Apex Management Team will be available 24 hours a day 7 days a week to address any concerns or to respond to any emergencies.
Listed is a general outline description of duties, these duties are included but not limited to each job description.
Apex Management
Act as liaison between Client and its representatives.
Responsible for the day to day operations for the facility.
Works with Site Supervisor in maintaining a professional staff proficient in their duties
Will address issues in a timely manner and respond immediately to emergencies.
Will advise and make recommendations to procedures to improve the security needs of the Facility on an ongoing basis.

Personnel Selection Process
Apex Security has a high level of employee retention. Taking the time with each individual who would like to be part of the Apex Team is crucial. Understanding a candidates strengths and which shifts works best for them is important to recognize. An example of that is placing a candidate on a day shift that prefers nights and that is poor management. This happens in the security industry far too often with our competitors. Our foundation for personnel selection is done the old fashion way, with common sense.
PHASE 1

Pre Employment Process- In-depth screening of a candidate for employment takes place with the fulfillment of an application that asks specific questions. A careful analysis of information provided determines work history and stability. A candidate for employment must possess or provide certain criteria to move on to Phase 2 of the employment process.
A Few Examples:

Valid Class "D11 License-	Unarmed License issued by the state to work as an unarmed Security Officer in the state of Florida. Must pass FBI background check conducted by the state to obtain.
Arrives to Corporate Office in timely manner fer scheduled time to fill out application
Professional appearance
Valid Driver's License
Stable job history
Penmanship and grammar is legible and correct
Employment References that can be verified
Stable home address

PHASE 2

The Interview - Once a candidate passes Phase 1 criteria they then proceed on to the interviewing process.

The Apex Operations Team is trained to evaluate the demeanor, appearance, attitude and communication skills of a candidate during the interview process. Their education through Skill Path Corporate training seminars and years of experience enhance their abilities to obtain the best candidates to join the Apex Team.
Apex Security invests to hire candidates for long term employment; we are not about hiring bodies to fill a post.

iij
Development and Retention of Personnel
Apex Security Headquarters is located in Kissimmee. Our Team has been growing strong for over 20 years right here in Central Florida. We are your local company rich with experienced licensed professionals. Our team lives here and works here. Our reputation in the community is impeccable not only in service but for employment.
Prospective team members come to us "I heard you're a great company to work for" is the response we receive when we ask, why Apex Security?
Well established chain of command and communication from Security Officer to Supervisors to Managers in our organization encourages effective management. The well-being and great morale among the team at a facility ensures quality service.
The training never stops, encouragement of strengths, recognizing weaknesses immediately and refocusing, directly impacts the team and service.
Every member of the Apex Security Management has come up through the ranks. Each Manager/ Director/ Supervisor began their career as a Security Officer working in the field for Apex. This initiative of advancement with Apex Security retains those individuals dedicated to develop their skills. Our philosophy of working together with commitme·nt as a team to provide consistent professional service has been proven to work over our 20+ years of providing Security Officer Service. Your facility will be well staffed and well supervised.
Our President is known to drive personally through the facilities we service unannounced, incognito to see firsthand if the officer is impeccable in uniform and following procedures in a professional manner. Jill Murphy is the first undercover boss.

Training Programs
Apex Security Officer training begins with our qualified and professional uniformed officers that have gone through orientation, understand Apex Security policies and procedures and have signed documentation of acknowledgement of Apex Security strict guidelines.
Each Officer is trained on the site by the Site Supervisor or Field Operation Manager OR Project Manager in the specific duties for the facility. Working with the Officer on site, reviewing Post Order Procedures and observing their fellow Officer in action is On the Job Training. After no less than 4 hours of training the recruited Officer begins supervised duties. An Officer must show confidence and an understanding of his/her duties before being on his/her own on post.
APEX TRAINING MOTTO:

Training never stops
There is never a stupid question
Apex Management is available to assist officer 24/7 Training checklist includes but not limited to the following:
*SITE FAMILIARITY- Who works on the job site
Policy for construction workers
Policy for equipment deliveries
*ACCESS CONTROL- - Who may enter the facility and when
-What are the identifying decals/ passes that grant access
-What identification is acceptable for access to the facility?
-What information must be documented before access is granted

*EMERGENCIES

Plan of action -
Who do you call?
Writing an incident report

*FACILITY MANAGEMENT - Who are the contacts what are their responsibilities
- Contact information

The Apex Security Officers have access to management 24/7 to answer any questions and to respond to any incidents.

TrackTik Guard Tour System

Tracktik Guard Tour:

This is a unique way to customize the security patrol of an officer and a detailed report of when and what time an officer patrols a specific location on the property. Through the TrackTik App, the officer can complete the daily activity and incident reports in real time using their cell phones. TrackTik Guard tour also allows clients to access their personal porthole to review current or past reports

This Is all included at no additional cost!!!

Transition Plan
Once Apex Security has earned your contract for Security Officer Services the Transition Plan goes into effect.

Post Orders procedures to be reviewed and approved by Client and/or representatives and finalized for Training Program
Schedule Post Order Training Program with Apex Security Team
Constant Management Supervision along with communication with Company representives.

GUI\BD
011-oun p1easa resentIi

'

L.B.V 1:-"'ACTORY STORES
LARRY COHEN SENIOR VICE PRESIDENT LAKE BUENA VISTA, FLORIDA
lcgapl@aol.com 407-238-9301
CLIENT SINCE 2004

UNIVERSAL NISSAN /HYUNDIA
RON	EBERHARDT
ORLANDO,FLORIDA 2837
reberhardt@universalnissan.com 407-926-7000 CFO/EXECUTIVE MANAGER
CLIENT SINCE 2019

K.HOVNANIANS FOUR SEASONS
MANNY TRINIDAD CAM KISSIMMEE, FLORIDA 34747
manager@fsohoa.org 407-479-9034
CLIENT SINCE 2019

BELLECHASE
STEPHANIE MALLARY OCALA, FLORIDA
smallary@Ielandmanagement.com 407-754-4351
CLIENT SINCE 2007

ORLANDO CLOISTERS
PATRICIA HANDELAND SENIOR TRAINING SPECIALIST ORLANDO, FLORIDA
orlandocloistersmgr@spm.net 407-423-1928
CLIENT SINCE 2021

TURANO FLORIDA BUN
LEO DEROSIERS
REGIONAL VICE PRESIDENT ORLANDO, FLORIDA 32824
idesroisiers@turanobaling.com 407-545-6690
CLIENT SINCE 2008

ARIUM KISSIMMEE LAKES
JAHAIRA OLIVERA PROPERTY MANAGER KISSIMMEE, FLORIDA 34741
pm.kslk@ariumliving.com CLIENT SINCE 2024

BEST IN CLASS TOURS
JENNIFER BARNHART
OFFICE MANAGER ORLANDO, FLORIDA
jbarnhart@bestinclasstours.com 407-694-6078
CLIENT SINCE 2020

WAYNES FIRE SYSTEMS
CHRIS MOSS ORLANDO, FLORIDA
cmoss@waynefire.com 407-877-5521
CLIENT SINCE 2013

LELAND MANAGEMENT
GREG ASHWORTH ORLANDO, FLORIDA
gashworth@lelandmanagement.com CLIENT SINCE 2008

HENDRICKS GROUP
MARTY LONGEST PROPERTY MANAGER ORLANDO, FLORIDA 32819
MLONGEST@CRDPT.COM  407-271-9810
CLIENT SINCE 2022

STARLIGHT RANCH
MIRTA PEREZ-RICKETTS COMMUNITY MANAGER FLORIDA 32836
mirta_perez@equitylifestyle.com 407-273-3130
CLIENT SINCE 2024

LBV RESTORT AND SPA
LARRY COHEN
SENIOR VICE PRESIDENT LAKE BUENA VISTA, FLORIDA
lcgapl@aol.com 407-238-9301
CLIENT SINCE 2018

JR. DAVIS CONSTRUCTION
DREW AUSTIN EQUIPMENT MANAGER KISSIMMEE, FLORIDA 34741
drew.austin@jr-davis.com 407-908-1579
CLIENT SINCE 2015
LEGACY DUNES
ARTURO VASQUEZ PROPERTY MANAGER KISSIMMEE, FLORIDA
arturo.vasquez@fsresidential.com 407-787-0133
CLIENT SINCE 2013

Value Added Features

Apex Security Headquarters is located in Kissimmee, Florida.
Executive Management has over 25 years of experience in the security industry.
Locally owned and operated organization has exceptional familiarity with the community, business's and the surrounding areas.
Apex Security President, Jill V. Murphy, has been nominated as Business Woman of the Year for two consecutive years.
Apex has strong Client retention history (Please refer to our reference sheet section 14).
Apex is a financially stable company (have never taken a loan) with an established track record of success since its inception 2002.
The management team has worked seamlessly together for many years.
Employs a large staff of local security officers from the area.
Pristine record of service from the Florida Dept. of Agriculture by which we are governed.
High level of General Liability to protect Clients interest, COi with $6,000,000.00 aggregate policy.
Provides access to the latest in security communication technologies.
No overtime cost (besides holidays and requested shifts without 7 day prior notice) due to officer call outs or on any shifts scheduled with 7 day prior notice.
Have certified CPR instructors and can have staff fully certified by American Red Cross.
Apex Security has no outstanding litigations that would threaten the viability of our firm or the performance of service
Promote supervisors from within. No hiring of outside supervisors.
Have a 24/7 on call support that connects to live local management to help in any situation.
The community has access to top management of company.

}

.I

Wot11fl11 Busi11ess c:e1·titicatio11

PEX SECURIT-Y and CONVENTION SERVICES
Is certified tuJNt�	urovisions of
:287 and  :295.187�  Florida Statutes, for a period fron1:

D•·p,:.u- 1 ff of
MANAGEMENT'
SERVICES
Office of Su_oplier Diver£,ity

08/16/2019	08/16/2021

�,2
Jonathan R. Satter. Secret�• Flm'ida Department of }.•!a.nage.ment Se:n.rices

Office of Supp!ier Diversiti/ L;.as.o Esp�anade\lvay, Suite:!80
Tallahassee, FL32399
8.50-487-09'15
www.dms.myflorida.com/ osct

�--..i.' �.,	·-'.':·:;4-  -�

FLORIDA DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES
WILTON SIMPSON COMMISSIONER
DIVISION OF LICENSING

ttAI··sr,-•"➔,,1..1.......
�

09/29/23
DATE ISSUED

10/04/26
DATE OF EXPIRATION

B 2200167
LICENSE NUMBER	.
...  ,._.,

APEX SECURITY AND CONVENTION SERVICES, INC.
3700 COMMERCE BLVD.
KISSIMMEE, FL 34741

MURPHY, JILL V., PRESIDENT MURPHY, JOHN J, TREASURER MURPHY, JOHN J., OTHER

s4-·L
·l
�I'

THE SECURITY AGENCYNAMED ABOVE IS LICENSED AND REGULATED UNDER THE PROVISIONS OF CHAPTER 493, FLORIDA STATUTES.

k:f
l".&...4_.

.,,.,;�-�..- �-.-..,.::t:_

:,,,--  '

�

WILTON SIMPSON COMMISSIONER

APEXSEC-03
CERTIFICATE OF LIABILITY INSURANCE

DATE (MM/DD/YYYY)
I	1/7/2025

'	THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.
IMPORTANT:  If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on
,  this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).
1,PRODUCER License# 0757776	�2�I�cT Lynn Linderman
I HUB   International Insurance Services Inc.	(PAJHCONNE Ext)·	• • (FA/Axe	.
'548 W Cromwell Avenue	,	0,	•	1	• No).

suite 101
,F1resno, CA93711

.I,INSURED
APEX Security & Convention Services, Inc. 3700 Commerce Blvd.
Kissimmee, FL 34741

i�J�ss: lynn.linderman@hubinternational.com
INSURER(S) AFFORDING COVERAGE
INSURER A: Palomar Excess and Surplus Insurance Company INSURER B: NorGuard Insurance Company
INSURERC:
I INSURERD: INSURERE: INSURERF:

NAIC#
20907
131470

t THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS
CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS,
I  EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
. LIBS I	.	TYPE OF INSURANCE	if3f61��i	POLICY NUMBER	,,ID-Jir.m,, I ,.P.2�.!.%'rv��'	LIMITS
IN R	

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I			MED EXP \AQY one personi	$	10,000	
								PERSONAL & ADV INJURY	$	1,000,000	
I								GENERAL AGGREGATE	$	2,000,000	
I									
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I	i							COMBINED SINGLE LIMIT	s
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BODILY INJURY (Perperson)  $
BODILY INJURY (Per accident) $
PROPERTY DAMAGE
(Peraccident)	$
$	

I									
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I	i	! UMBRELLA LIAB	LJ OCCUR
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I EXCESS LIAB	CLAIMS-MADE							EACH OCCURRENCE	s
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B WORKERS COMPENSATION		

NIA		
1APWC508220
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4/4/2024	
4/4/2025	X PER	i	! OTH-STATUTE			ER

E.L. DISEASE - EA EMPLOYE� $	1,000,000	
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I DESCRIPTION OF OPERATIONS I LOCATIONS/ VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space Is required)
..Subject to a signed and dated written contract or written agreement that includes an additional insured requirement in favor of the certificate holders,
!certificate holders are additional insured (CG2010 04/13)
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COVERAGES	CERTIFICATE NUMBER·	REVISION NUMBER·

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CERTIFICATE HOLDER	CANCELLATION

INFORMATIONAL PURPOSES ONLY	
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE
THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.	
	AUTHORIZED REPRESENTATIVE

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_ACORD 25 (2016/03)	© 1988-2015 ACORD CORPORATION. All rights reserved.
The ACORD name and logo are registered marks of ACORD

APEX SECURITY

CLIENT NAME

I CONTACT/LOCATION

SECURITY SERVICES PROPOSAL
ALL INFORMATION PRESENTED IS PREPARED EXCLUSIVELY FOR Winward Community Development DistrilAND IS STRICKLY CONFIDENTIAL.
This proposal provided by Apex Security and Convention Services, lnc(Apex) is to confirm the scope of work done for:

Jason Showe
Winward Community Development District 219 East Livingston St
Orlando Fl 32801	a

1

.

"""T"'""

i

.

l	APEX CONTACT	PHONE /FAX

	

CONTRACT LENGTH	SERVICE

Provisions of professional, licensed, uniformed, unarmed security personnel
supported by various auxiliary services( recruitment, training, payroll, supervision, etc.)provided through the APEX operating office for the sum of $ 25	per hour in the furnishing by APEX of the security services listed in this proposal.

APEX SECURITY OFFICERS will maintain a visible professional presence with the main focus of monitoring common areas and deterring, detecting, and reporting any suspicious individuals and or activity witnessed while on patrol. The above notes hourly rate will include magnetic security signs and a dome light for the officer's vehicle.

Standard Operating Procedures to meet and address the need of the property will be set forth by the Client and implemented by Apex Security Management. The Apex Security Management Team will work with representatives; make recommendations to improve procedures on an ongoing basis during the length of the signed contract			
	$25	$ 4200	
ADDITIONAL FEATURES
Apex Company Patrol Vehicle: This package consists of a marked company car with lights and all costs associated with the vehicle. The cost of this package is
$ 350	per week. The patrol car stays on-site and does not leave unless for repair or refueling.			
	$ N/A	$	NIA	

Tracldlk Guard Tour: This is a unique way to customize the security patrol of an officer and a detailed report of when and what time an officer patrols a specific location on the property. Through the Tracktik App, the officer can complete the daily activity and incident reports in real time using their cell phones. Tracktik Guard tour also allows clients to access their personal portal to review current or past reports. 20 bar code points. Any additional bar code points can be purchased for$ 1.50 a piece. This package is included in hourly rate noted above.

$ included	Is	I

(

(  ,,

DAYS OF THE WEEK

HOURS OF SERVICE
1	Officer(s)

Monday - Sunday	24	hrs per day

8:00am-8:00am

Total hours per week	

168		
Sales Tax

TOTAL COST PER WEEK (SALES TAX INCLUDED)	6.5%	$273	
			
	$4473.00		

SHIFT TIME

* This is a proposal for the names of the services, subject to the conditions noted: Apex recognizes (7) Holidays. Officers working during the 24 hours on these (7) holidays are compensated at 1.5 times the regular hourly wage. (New Years Eve, New Yras Day, Memorial Day, lndepemdance Day, Labor Day, Thanksgiving and Christmas.)

Additional hours requested with less than thirty (30) days prior notice will be billed at an overtime rate of 1.5 times the regular hourly value plus applicable sales tax

A minimum of 7 days notice for any cancellation of service is required. Hours may vary upon request with a 6 hour minimum.

Any insurance requirements over and above our standard policy will be subject to additional fees.

1  ;ro accept this quotation, Please Print, Sign and Date below:

,DATE:
,NAME:
.SIGNATURE:

Ar, x SttlJRlfV	'0NVENllONSERVICES, INc.
"I,	X\l:U Of Rruu1urv"

SECURITY SERVICES PROPOSAL
Requested Documents

LIC#B2200167

PRICING FORM

The designated times for service at the District's guard house located at the front entrance of the District's boundary are from 12:00 AM to 11:59 PM, seven (7) days a week, 365 days per year. Please provide the following information:

-$"""'$'"""2=5'--- 	per hour
$	$37 50	per hour on holidays

$	218 400
$	$1,800

Annual Annual

TOTAL ANNUAL COST (Combined Regular and Holiday)$ $220,200
Please note the above figure DOES NOT include the 6.5% sales tax.

The District reserves the right to adjust the staffing and hours of operation as needed.

K.H0VNANIANS  FOUR SEASONS
MANNY TRINIDAD CAM KISSIMMEE, FLORIDA 34747
manager@fsohoa.org 407-479-9034
CLIENT SINCE 2019

BELLECHASE
STEPHANIE MALLARY OCALA, FLORIDA
smallary@ielandmanagement.com 407-754-4351
CLIENT SINCE 2007

ORLANDO CLOISTERS
PATRICIA HANDELAND SENIOR TRAINING SPECIALIST ORLANDO, FLORIDA
orlandocloistersmgr@spm.net 407-423-1928
CLIENT SINCE 2021

TURANOFLORIDA BUN
LEO DEROSIERS
REGIONAL VICE PRESIDENT ORLANDO, FLORIDA 32824
idesroisiers@turanobaling.com 407-545-6690
CLIENT SINCE 2008

Section B

Security Services Proposal

March 30, 2026

Prepared for:

Windward Community Development District and
Governmental Management Services

Submitted by: Val Scott, Business Development Manager vscott@dsisecurity.com | 813.727.9035

1

April 1, 2026

Jason Showe, Sr District Manager
Governmental Management Services, Central Florida 219 E Livingston St.
Orlando, FL 32801

Re: Windward CDD RFP FY 2026

DSI Security Services, a WBENC-certified, woman-owned business, is pleased to submit our proposal for security services to Windward CDD. With strong management and support from our Tampa branch and beyond, we are confident in our ability to meet your security needs.
Our discussions with you all and our vast experience in the residential market have given us valuable insight into the community’s needs and expectations. We toured the community and gatehouse and look forward to meeting to discuss specific details that can sometimes only present while on site together. Rest assured, if selected, DSI is fully prepared to deliver a program that meets or exceeds your goals, because DSI is “Distinctively Different.”

With over 57 years in the industry, DSI remains a family-owned, independent firm with over 6,500 employees nationwide. This independence allows us to respond quickly and efficiently without the red tape of the larger corporations. We understand the importance of first impressions at Windward CDD and are committed to providing dependable, high-quality, ambassador level security personnel. Our competitive wages allow us to recruit and retain top talent in the local market.
DSI will leverage our experience, industry knowledge, and technology to protect your residents, visitors, and property. Our strong focus on recruitment, training, and management oversight ensures the highest standards of service and professionalism.

We pride ourselves on clear, responsive communication. At DSI, we answer our phone calls, text messages, and emails! Our 24/7 National Security Operations Center and accountable management team will fully support GMS and Windward CDD’s needs. Please refer to our Mission and Values Statements on the following page.

Thank you for this opportunity to present our capabilities. We look forward to the possibility of becoming your trusted security partner.
Kind regards,
Val
Valerie Scott
Business Development Manager vscott@dsisecurity.com | 813.727.9035

Table of Contents

.

Cover Page	1

.

Cover Letter	2

.

The DSI Story	6
Meet Our Leadership Team	10
Your Dedicated Local Management Team	12
Project Manager Resume - John Thacker	13
Account Management Supervision	15
Quality Assurance Program	16
Training	18
DSI Uniform Guide	22
Security Transition Plan	24
Sample Incumbent Invitation to Apply	26
Why Work for DSI	27
Total Security Solutions	28
Mobile Surveillance	30

National Security Operations Center	31
Cost Proposal - Delivering Quality Through People	32
Basic Organization Information | Pricing Form | Addendum #1 | Specimen COI	37
References | Building Lasting Partnerships - One Community at a Time	42
DSI - Distinctively Different	43

1.800.239.5720 | DSISECURITY.COM

Pictured L-R: Alan Clark, Runell Clark, A.B. Clark, Marty Clark

THE DSI STORY

6

THE DSI
TIMELINE
1969	A.B. Clark founds DSI Security Services.

1978
1980-90s

1995

2010

2018

2024
7

Alan Clark, A.B.'s son, officially begins working with DSI after returning from college.

DSI expands into markets such as Miami, Key West, Mississippi, Georgia, and the Federal marketplace in Washington, D.C.

DSI establishes the “Electronic Security Division,” now known as Technology Solutions, to offer services such as CCTV systems, access control, and alarms.

DSI obtains WBENC (Woman's Business Enterprise National Council) certification, recognizing DSI as a woman-owned company.

DSI expands its footprint and becomes a national provider by partnering with Fortune 500 companies, and opens offices spanning from New York to California.

DSI celebrates its 55th anniversary of business.
5

1969. THE YEAR IT ALL BEGAN.

A.B. Clark founded DSI Security Services in 1969 in response to a request from the construction company building at the nearby Farley Nuclear Plant and to meet the demand for reliable security in Dothan, Alabama. Since then, DSI has expanded nationwide due to the high-quality service recognized by clients. The company's growth from coast to coast is a testament to client satisfaction.
A.B. Clark was elected sheriff of Houston County, Alabama in 1966, becoming the first to serve four terms. His dedication influenced both his public service and his success in private security. Alan and Marty Clark, along with their sons Boyd and Deavours, continue this tradition of commitment.

DWYSYWD
DO WHAT YOU SAY
YOU WILL DO

Alan coined the phrase “Do What You Say You Will Do” (DWYSYWD) to encapsulate DSI’s core philosophy of reliability and dedication. This principle, emphasizing punctuality and meeting client

8

expectations, remains central to DSI’s success.	8

CONSISTENCY, DEPENDABILITY, AND RELIABILITY
Guided by our mission to safeguard and empower clients, we have expanded nationwide, driven by our commitment to excellence and the “Do What You Say You Will Do” (DWYSYWD) philosophy.

Despite growing to thousands of officers, DSI retains a personal touch, building trust through professionalism and strong performance. This has resulted in one of the lowest client turnover rates in the industry. Our values of integrity, customer focus, and excellence ensure that every client relationship is a true partnership.

DSI's success is also rooted in its relationships with employees. Alan Clark believes everyone wants to feel valued and accepted. This principle continues to foster team growth and effective recruitment.
Comprehensive training, support, and competitive compensation attract top talent and ensure high retention rates, upholding our values of employee development and teamwork.

Our adaptability and commitment to professionalism are instrumental to impressive growth, from our Houston County beginnings to a national presence. By embracing change and innovation, we inspire confidence in a rapidly evolving world, staying ahead of emerging security threats. The DWYSYWD philosophy enables DSI to build enduring client relationships and achieve continuous expansion, always with the mission to exceed expectations and foster a culture of responsiveness and integrity.

9

9

MEET OUR
LEADERSHIP TEAM

DSI Security Services stands out in the security industry due to the stability of its leadership team, which is the longest-tenured team among private security industry companies. While many companies experience high turnover, we take pride in hiring and developing quality people and retaining them long-term. This continuity ensures that the company’s founding principles remain intact and serve as a strong foundation for the leadership team to continue building upon. As a result, we can provide superior service and experience to our clients.

Marty Clark
Chairwoman of the Board/Majority Owner

After marrying Alan in 1978, Marty became a key component of the DSI operation. For the first few years of their marriage, they ran DSI out of their two-bedroom house, and over time, they worked together to help build DSI into what it is today.

Alan Clark
Vice Chairman of the Board

Alan has worked with DSI since 1978 and has been instrumental in driving DSI Security Services’ growth and success since its inception. During his 47-year career, Alan has served the company in almost every capacity, including as a Security Officer, Payroll Coordinator, and Supervisor.

Eddie Sorrells, CPP, PSP, PCI
CEO

Eddie began his career in 1991 as a Security Officer and has held various company positions, including Field Supervisor, Site Supervisor, Regional Manager, Chief Operating Officer (COO), and General Counsel. His wealth of experience in various roles has prepared him and provided valuable insight that he can utilize as he helps lead DSI into the future.

Deavours Clark
President

Deavours Clark, the second son of Alan and Marty Clark, has also had a lifelong connection with DSI, starting his involvement as a child. Since formally joining the company in 2009, Deavours has excelled in various roles, including Branch Manager and Regional Manager. His tenure at DSI is marked by a strong track record of implementing innovative solutions and streamlining processes, showcasing his expertise in Operations and Technology.

MEET OUR

LEADERSHIP TEAM
Gene Sanders
Chief Operating Officer

After working in law enforcement for a decade, Gene has been with DSI since 1998 and has had a distinguished career within the industry. In his 26-year career, he has held the title of Branch/Operations Manager, Regional Manager, and Corporate Director of Operations.

James Snellgrove
Chief Financial Officer

With over 30 years of experience in providing financial guidance and oversight, James has been a valuable asset at DSI for the past eight years. His capability for providing sound, financial analysis and reporting has been a tremendous benefit for the company during this unprecedented period of growth.

Boyd Clark
Senior Vice President of Sales and Marketing

Boyd Clark, the eldest son of Alan and Marty Clark, has been intertwined with DSI since childhood, often helping around the office in his early years. After college, Boyd officially joined DSI in 2001. Over the years, he has accumulated extensive experience in Quality Assurance, Operations, and Sales and Marketing, positioning him as a versatile leader within the company.

Kent Calhoun
Vice President of Technology Solutions

Kent has been with DSI for five years. He oversees our Technology Solutions division, where he is responsible for developing and implementing technology solutions to meet the evolving needs of our clients. Before his recent promotion, Kent served as the Electronic Security Solutions Manager, and his career advancement is a testament to his work ethic and commitment to excellence.

Your Local Dedicated Management Team

Rich Hunter
Regional Manager, Florida rhunter@dsisecurity.com 813.365.1440

Val Scott
Business Development Manager vscott@dsisecurity.com 813.727.9035

John Thacker
Branch Manager, Tampa jthacker@dsisecurity.com 813.404.0303

DWYSYWD: DO WHAT YOU SAY YOU WILL DO
12

JOHN THACKER
1009 North O’Brien Street, Suite 100 | Tampa, FL 33607 | 813.404.0303| jthacker@dsisecurity.com

EX PER I EN C E

Branch Manager
DSI Security Services | Tampa, FL	July 2023-current
Oversee and assist in managing operations for the Central Florida area accounts and client locations. Collaborate with site supervisors and managers to ensure accurate payroll maintenance. Conduct hiring and training to meet company standards. Manage open positions, cross-training, and overtime in coordination with the Region. Perform site inspections and audits of assigned account locations. Handle callouts and dispatch officers as needed. Provide emergency response and operational support when required. Prepare detailed and accurate reports on operations, inspections, audits, and incidents. Offer management oversight, supervision, and counseling to staff. Mentor and support managers and supervisors. Work with Human Resources on employee relations issues.

Operations Manager
DSI Security Services | Tampa, FL	2020-2023
Ensure that the branch office operates according to company policy. Verify that the branch maintains acceptable officer uniform standards and that all officers are licensed as required. Assist with daily payroll activities. Provide oversight, leadership, and support to branch staff to ensure smooth daily operations. Maintain employee and client files in compliance with company policy. Administer counseling and disciplinary actions as necessary. Address client needs promptly and efficiently. Participate in hiring, onboarding, and training processes. Prepare monthly reports reviewing branch operations and client interactions. Help control costs, impacting the branch's profitability and financial health. All actions should focus on ensuring client satisfaction and the profitable operation of the branch.
Georgian Terrace Hotel
Director of Security	2015-2020
Implemented and enforced policies that reduced theft and losses by 80%, greatly improving safety across the hotel and grounds. Developed investigative procedures for recovering losses involving guests, vendors, and employees, coordinating legal follow-up when needed. Served as the main liaison with law enforcement, fire departments, insurance providers, and regulatory agencies, ensuring all incidents were reported within 24 hours. Maintained daily contact with at least ten partners, vendors, or suppliers, resolving concerns from guests, staff, ownership, and partners. Reviewed financial reports regularly to optimize budgets, reduce operating costs, and protect sensitive information. Coordinated hotel operations across departments. Supervised maintenance and system upgrades in engineering. Supported banquet planning, assisted front office and guest services with check-in/check-out, and ensured food and beverage safety and quality. Managed valet services, ensuring prompt, professional guest service and vehicle safety, and optimized parking capacity with staging plans. Helped the General Manager with emergency evacuation planning and staff training, adhering to Occupational Health and Safety Act standards. Conducted safety training, addressed concerns proactively, and fostered a safe work environment. Improved staff morale through coaching, team building, and evaluations for career growth. Conducted Physical Security Risk Assessments at corporate properties and prepared detailed reports.
Worked with HR to enforce compliance, review legal and regulatory issues, and provide training.

13

E D UCA T I O N & PR O F E SSI O NA L O R G AN IZAT I O NS		
Bachelor of Science | Management and Administration
Gordon State College | Barnesville, GA

14

ACCOUNT MANAGEMENT

DSI Security Services has developed a comprehensive Account Management plan focused on establishing solid relationships with clients and providing exceptional security services tailored to their needs. The plan includes several key elements:
Dedicated Managers: Each client is assigned an Account Manager who is the primary point of contact for all security-related matters. The Account Manager is a liaison between the client and DSI, ensuring clear communication, understanding of client requirements, and responsiveness to their needs.
Client Needs Assessment: Before beginning security services, DSI comprehensively assesses the client's security needs and challenges. This includes evaluating the size and layout of the premises, identifying potential security risks, and understanding specific client preferences and priorities.
Customized Security Solutions: Based on the needs assessment, DSI develops security solutions tailored to each client's unique requirements. These solutions may include deploying security personnel, implementing technology solutions, and establishing security protocols and procedures.
Regular Client Meetings: The Account Manager communicates regularly with the client through scheduled meetings and site visits. These meetings provide an opportunity to review ongoing security operations, address any concerns or issues, and discuss potential enhancements or adjustments to the security plan.
Performance Reviews and Reporting: DSI conducts performance reviews to assess the effectiveness of security services and ensure alignment with client expectations. Performance metrics, such as incident reports, response times, and customer feedback, are analyzed to identify improvement areas and celebrate successes.
Proactive Problem Solving: The Account Manager takes a proactive approach to problem-solving, anticipating potential issues and implementing preemptive measures to mitigate risks. This may involve adjusting security strategies, providing additional training to security personnel, or upgrading security technology.
Emergency Response Planning: DSI collaborates with clients to develop plans tailored to their needs and circumstances. These plans outline procedures for handling various emergencies, such as fires, medical emergencies, or security breaches, ensuring a swift and coordinated response when needed.
DSI Security Services' Account Management plan aims to cultivate strong partnerships with clients and provide high-
quality, customized security solutions to address their security needs and concerns effectively. DSI endeavors to surpass client expectations and establish long-term relationships based on trust and mutual success by emphasizing clear
communication, proactive problem-solving, and a dedication to excellence.

QUALITY ASSURANCE PROGRAM

At DSI Security Services, our commitment to excellence is reflected in our comprehensive Quality Assurance (QA) Program. We believe that high-quality service is integral to maintaining client trust, ensuring safety, and enhancing operational efficiency. Our QA Program has been designed to uphold our service standards and adapt to the unique needs of each client, ensuring continuous improvement across all areas of security operations.

Key Components of Our Quality Assurance Program

Client-Centric Service Standards
Every client engagement begins with an in-depth understanding of their specific security requirements and standards. By aligning our QA program with each client’s expectations, we create customized security protocols, performance metrics, and feedback loops that focus on delivering exceptional service. Our Quality Assurance team collaborates closely with clients to ensure our standards not only meet but exceed their expectations.

Regular Site Inspections and Audits
Our QA team conducts frequent on-site inspections and audits to verify compliance with our security protocols. These audits include both scheduled and unannounced visits to assess performance in real-world scenarios, ensuring that our officers maintain high standards of conduct, appearance, and effectiveness. These audits serve as proactive quality checks, allowing us to identify and address potential issues before they impact our service delivery.

Employee Training and Development
To ensure our personnel are equipped with the knowledge and skills to handle dynamic security challenges, we emphasize ongoing training and development. Our training programs are regularly updated to reflect industry best practices, technological advancements, and evolving security threats. Through continuous education, our team members are prepared to uphold DSI’s standards and offer clients an exceptional level of professionalism and preparedness.

17

Client Feedback and Service Adjustments
Feedback is central to our Quality Assurance approach. We maintain open communication channels with clients, encouraging regular feedback on service performance. This feedback is reviewed and acted upon promptly by our QA team to make any necessary adjustments. We believe that client input is invaluable for refining our services and enhancing the security experience.

Performance Metrics and Reporting
DSI uses performance metrics and KPIs that align with our commitment to quality. Metrics include response time, incident management effectiveness, and adherence to protocol, among others. Regular reporting on these metrics is provided to our clients, giving them insight into our service quality and the proactive measures we take to maintain high standards.

Continuous Improvement through Technology
Leveraging advanced technology, including real-time tracking, automated reporting, and integrated communication platforms, we enable quicker response times, improved accuracy in reporting, and streamlined communication. Our Valiant Track Tik software enhances accountability and performance monitoring, allowing our QA team to respond swiftly to any service deviations.

Commitment to Excellence
At DSI, Quality Assurance is not a one-time process but a continuous, evolving commitment. By integrating rigorous standards, comprehensive audits, proactive communication, and advanced technology, we ensure that our services consistently meet the highest quality and safety standards. Our QA Program embodies DSI’s mission to protect our clients and their assets with excellence, integrity, and accountability.

TRAINING

18

DSI’S TRAINING PHILOSOPHY
We partner with you to achieve your company goals. Grow together: relationships and business!
DWYSYWD company motto: Do What You Say You Will Do.

DSI strives for great service with good people and strong relationships. To deliver, we start with superior training that sets high standards for knowledge, skill, and customer service. At DSI, we want to grow employees as security professionals and as people through education and positive relationships with site supervision, field supervision, and managerial staff.
DSI TRAINING PROGRAM

GOAL
Superior Service for Customers
and
Superior Service Environment for Employees
DSI Security Services equips all officers and supervisors with the tools, training, education, and mindset needed for success.

SUPERIOR SERVICE EDUCATION PROGRAM
Comprehensive, assignment training for security officers and supervision.
Coverage Areas: safety, observation, reporting, interpersonal relations, customer service, and DSI policies, procedures, and protocols.
Customization: DSI utilizes site-specific training and individualized post orders for various job sites to ensure security services fit the needs of the customer.

Team Dynamic: Hands-on, interactive sessions foster greater learning and strong relationships

FOCUS

SUPERIOR SERVICE 101
Immediately after hire, employees receive:
A welcome to DSI, introduction to company policies and procedures, and education on the role of private security.
In-person instruction on access control, safety
awareness, fire, basic emergencies, customer service, and communication, including daily activity and incident reporting.
Training on verbal de-escalation, use of force, and active shooter situations.

TRAINING
 Goal: to train employees for the specific requirements, standards, and scope of work for their given site.
 Customization: Your DSI contract manager will work closely with your company in developing and maintaining this site-specific program, as well as ensuring all post orders and job instructions are followed.
 Feedback: DSI will conduct a post survey to analyze the needs of each post and prepare additional training and post orders as necessary.

MONTHLY TRAINING SUPPLEMENT
This continuing education program for all employees utilizes newsletters, pamphlets, videos, handouts, and lesson programs to supplement site-specific training and keep officer skills current. Administered by office and site management, the monthly training also facilitates interaction among site employees, site or field supervision, and management.

SAMPLE MONTHLY TRAINING TOPICS:
Security Protocols Safety Awareness
Customer Service and Public Relations Record Keeping/Reporting Criteria Ethics and Professional Conduct

SUPERIOR SERVICE FIELD SUPERVISION
Program Goal: Equip field supervisors with the training and tools necessary to provide the highest level of oversight, coaching, organization, and support of our sites and site leads in the field.

Coverage Areas*:
Checking officers and posts
Customer service
Employee relations: establishing clear lines of communication among staff, as well as training, motivation, empowerment, and disciplining of employees

* When used in conjunction with Superior Service 101

DSI SECURITY SERVICES
600 West Adams Street, Dothan, Alabama 36301 1.800.239.5720 | dsisecurity.com

21

In addition to the regular classes offered to the security officer, site leads and field supervision receive additional advanced instruction, covering such topics as:
Management Concepts, Protocols, and Procedures
Interpersonal Skills and Techniques
Workers’ Compensation and Other Benefits
Advanced Scheduling Techniques
Ethics in Business
TRAINING PHILOSOPHY
Rooted in relationships and growth, DSI’s philosophy, "Do What You Say You Will Do" (DWYSWD), focuses on service quality, strong relationships, and professional development. Training sets high standards, fostering trust and support between employees and management, to empower better
decision-making, safe work environments, and customer satisfaction.

The S.E.R.V.E.D Initiative is DSI Security's commitment to community engagement and a service-oriented mindset within the workforce. Integrated into our training and education programs, S.E.R.V.E.D emphasizes the importance of every interaction, whether with clients, the community, or colleagues.

This initiative aligns with DSI’s core values and mission, fostering a culture where officers and supervisors are not only equipped to handle security demands but are also motivated to go above and beyond in service. By embedding SERVED principles into the Superior Service 101, OJT, and supervision training, DSI ensures that every team member embodies our commitment to making a positive impact on the communities we protect.

1.800.239.5720 | DSISECURITY.COM

UNIFORM GUIDE
ALL UNIFORM ITEMS MUST BE CLEANED AND WRINKLE FREE

STANDARD LIGHT BLUE LONG SLEEVE SHIRT

STANDARD LIGHT BLUE SHORT SLEEVE SHIRT

STANDARD WHITE LONG SLEEVE SHIRT

22

STANDARD WHITE SHORT SLEEVE SHIRT

CONCIERGE UNIFORM	STANDARD DARK BLUE
SHORT SLEEVE SHIRT

DSI SECURITY SERVICES
600 West Adams Street, Dothan, Alabama 36301 1.800.239.5720 | dsisecurity.com

23

SECURITY TRANSITION PLAN

Ensuring a Smooth and Effective Transition

Transitioning security providers can be complex, but DSI Security Services has the expertise, resources, and management capabilities to ensure a seamless transition with no disruptions in coverage or operational effectiveness.

With a proven track record of successful transitions across various industries, DSI is committed to delivering tailored security solutions that align with your specific needs. Our meticulous planning and execution guarantee a smooth integration of services, reinforcing your security infrastructure from day one.

DSI’s Commitment to a Successful Transition

Comprehensive Pre-Assignment Training & Post Instructions
We develop customized training programs and post instructions to ensure our security officers meet your requirements.

Collaborative Partnership
DSI’s leadership team works closely with your management to facilitate a seamless transition.

Rigorous Recruitment & Screening
Our hiring process includes thorough background investigations and pre-employment screenings to select the most qualified personnel.

Technology Evaluation
We assess current and future security technology needs during the transition process to ensure optimal integration and efficiency.

Accelerated Implementation
Our standard transition period is 30 days, but we can work with you on a timeline that meets your needs.

24

DSI SECURITY SERVICES
600 West Adams Street, Dothan, Alabama 36301 1.800.239.5720 | dsisecurity.com

25

Step-by-Step Transition Strategy

Phase 1: Initial Engagement & Planning
Introduce DSI’s transition team to management.
Collaborate to define training needs and security expectations.
Analyze the current security environment and evaluate personnel.
Conduct a facility walkthrough to assess risks and develop emergency protocols.
Submit a tailored training plan for review.

Phase 2: Preparation & Implementation
Finalize training programs with assessments and instructions.
Develop Incident Response and Emergency Preparedness Plans.
Assess existing security personnel for transition eligibility and begin background checks.
Start recruitment to ensure complete staffing, including emergencies.
Conduct comprehensive training for officers.

Phase 3: Onboarding & Training Execution
Begin orientation and specialized training for assigned officers.
Ensure newly hired personnel complete pre-employment training requirements.
Submit finalized Post Instructions and On-the-Job Training (OJT) plans for approval.

Phase 4: On-Site Transition & Final Preparations
Conduct final training for all personnel on key responsibilities and protocols.
Train DSI supervisors on site-specific security requirements.
Implement on-the-job training for real-time protocol application.
Refine Post Instructions based on client feedback.

Phase 5: Full Implementation & Ongoing Support
DSI management remains on-site during the initial transition period to provide hands-on support.
Conduct refresher training as needed to address any identified performance gaps.
Continuously monitor, evaluate, and optimize security operations to meet evolving needs.

Your Security, Our Commitment

At DSI Security Services, we take pride in delivering on our promises. With our unwavering commitment to excellence, you can trust us to provide a seamless, professional, and highly effective transition, ensuring that your security operations remain uncompromised.

Attention: Security Personnel at MetWest

Tampa Branch Office 1009 N. O’Brien Street, Ste. 100
Tampa, FL 33607 www.dsisecurity.com
813.207.0040

DSI Security Services is honored to have been selected to partner with Cushman & Wakefield at MetWest with an anticipated start date of {enter date}. In the coming days and weeks, we will be working to ensure a smooth transition, and you will be seeing us on site.

rd
DSI was founded over 56 years ago and is a 3  generation, family-owned corporation with security and
technology solutions divisions. We are headquartered in Dothan, Alabama and currently operate in 33 states with 4 offices here in Florida. We have built our success by attracting the best people in the industry and
operating under traditional values of trust, respect, and integrity. Our motto is simple and has served us well:

DWYSYWD

“DO WHAT YOU SAY YOU WILL DO”

We would like to personally invite you to apply with us. We are looking for the best in the industry to represent us well at MetWest. In return, we offer a competitive wage and benefit package, as well as a
working relationship built upon our commitment to respect each employee and recognize them as being an important contributor to the team.

To express your interest and receive serious consideration for employment and/or continued service to MetWest, please go to https://www.joblinkapply.com/company/6338 and submit your application on-line. If you do not have access to a computer, you can visit our office and use our equipment. Our normal office hours are Monday through Friday, 8:00am until 5:00pm and our office address and phone number can be found above. We recommend you give us a call to schedule a time if you’d like to visit our office to complete your
on-line application. Once your submission is complete, please call our office to schedule a personal interview. We do encourage you to complete your on-line submission and give us a call as soon as possible.

In the meantime, if we can be of any assistance, please do not hesitate to contact one of the following transition team members:

John Thacker, Branch Manager – jthacker@dsisecurity.com
Dacoda Weaver, Operations Manager – dweaver@dsisecurity.com
Shirley Reynoso, Officer Manager – sreynoso@dsisecurity.com

We understand that a change like this can raise concerns and want to assure you that we, at DSI, will be
working hard to make this a smooth transition for all. We look forward to meeting you soon and will do our best to address any questions or concerns you may have!

The DSI Tampa Team

WHY WORK FOR DSI?

At DSI Security Services, we understand that our people are the cornerstone of our success. As a leader in the security services industry, we are committed to attracting, retaining, and developing the best talent. We provide a work environment that supports career growth, recognizes achievements, and fosters a culture of respect and dignity. You select a security partner committed to quality, trust, and mutual success by choosing DSI.
Competitive Compensation and Benefits: We offer a competitive wage structure and a comprehensive benefits package that includes health, dental, vision, and life insurance. Our employees are also eligible for retirement plans, paid time off, and other perks that promote work-life balance.
Career Growth and Development: Career advancement is more than a possibility. It’s a reality. We invest in the continuous
development of our staff, providing training and mentorship to ensure that every team member can reach their full potential. Our strong emphasis on leadership development helps employees at all levels thrive, ensuring long-term career opportunities.
Supportive Work Environment: We pride ourselves on fostering a supportive and inclusive workplace. Our employees are encouraged to voice their opinions and their ideas are valued. We believe in promoting from within, allowing employees to grow into leadership roles through hard work, dedication, and a commitment to our core values.
Innovation in Technology: DSI Security is at the forefront of utilizing cutting-edge solutions as technology continues transforming the security services industry. By working with advanced technology platforms and tools, our employees can engage in innovative work that shapes the future of security.
Strong Corporate Culture: DSI’s culture is built on integrity, accountability, and teamwork. We recognize and reward individual and team accomplishments, creating a sense of ownership and pride in our work. Our employees understand the direct impact they have on the success of our clients and the safety of the communities we serve.
Commitment to Diversity and Inclusion: At DSI Security Services, we believe our employees are the cornerstone of our success. We take pride in recognizing their hard work and dedication through a variety of initiatives, including Employee of the Month awards, performance-based incentives, and personalized acknowledgments for exceptional service. From celebrating milestones to showcasing standout achievements, we are committed to honoring the contributions that make DSI a leader in the security industry. Our team’s success is our success!
With over 55 years in the security industry, DSI offers a stable work environment and a commitment to excellence and customer satisfaction. Our reputation as a trusted leader is built on our dedication to creating an effective security team that aligns with our core business values. We tailor our exceptional services to meet unique needs while fostering a supportive environment for our employees, ensuring that a motivated team delivers superior security experiences for our clients and their communities.

TOTAL SECURITY SOLUTIONS

DSI can meet all your security needs by using technology to maximize guard efficiency, resulting in cost savings and optimal resource allocation. With over 55 years of experience, our Uniformed Security Division has set the standard in professional uniformed security. DSI offers both armed and unarmed uniformed security services. Our security officers are trained to provide mobile patrol and inspections, conduct access control, console operations, and receptionist services, ensuring comprehensive security.
Our Technology Solutions division offers a comprehensive approach to creating a Total Security Solution. We conduct detailed site evaluations to identify vulnerabilities and develop safety and security plans, recommending security measures from staffing to technology. Our team provides customized service plans to meet unique client needs, aiming to minimize downtime and ensure excellent service and support.
Our Technology Solutions team works to meet the evolving needs of our clients and the security industry by crafting custom solutions with various technological tools and platforms, which include:

ADVANCED SURVEILLANCE SYSTEMS
Utilize advanced surveillance systems that include state-of-the-art AI cameras, motion sensors, and access control systems to efficiently monitor client premises. These systems offer real-time monitoring and recording features, enabling proactive threat detection and swift responses to security incidents.

MOBILE PATROL AND OFFICER TOUR SYSTEMS
Provide security personnel with mobile patrol and officer tour systems. These systems allow security officers to conduct regular patrols and document their activities electronically. Using GPS technology, the systems track the movements of security officers, ensuring comprehensive coverage of client sites and accountability in patrol activities.

INCIDENT REPORTING AND MANAGEMENT SOFTWARE
Utilize specialized incident reporting and management software to streamline the reporting process and facilitate efficient incident response. Security officers can quickly document incidents, generate incident reports, and escalate issues as necessary using user-friendly digital platforms.

29

REMOTE MONITORING AND COMMAND CENTERS
These centers are staffed by trained security professionals who oversee client sites remotely. They use advanced monitoring technologies and analytical tools to detect security threats, dispatch resources, and coordinate emergency responses in real-time.

INTEGRATED SECURITY PLATFORMS
Various security technologies are integrated into unified platforms to provide clients with comprehensive security solutions. These integrated platforms enable seamless communication and data sharing between security systems, enhancing situational awareness and response capabilities.

ACCESS CONTROL AND BIOMETRIC SYSTEMS
Implement access control and biometric systems to manage and restrict entry to client facilities. These systems utilize advanced authentication methods, such as fingerprint scanning and facial recognition, to ensure that only authorized personnel can access sensitive areas.

DATA ANALYTICS AND PREDICTIVE MODELING
We use data analytics and predictive modeling techniques to analyze security data and identify patterns, trends, and potential threats. By using data effectively, DSI can anticipate security risks, allocate resources optimally, and implement proactive security measures.

DSI Security Services can provide a customized security service report for your facility using data and detailed recommendations. Our team of experts aims to protect your people, property, and assets while minimizing downtime and maximizing productivity. We are dedicated to delivering excellent service and support to foster long-lasting relationships.

1.800.239.5720 | DSISECURITY.COM

MOBILE SURVEILLANCE SOLUTIONS

Reliable On-Site Video Surveillance

DSI’s mobile surveillance trailer is a stand-alone security and deterrent platform engineered to protect remote assets and locations. Designed for reliability, the system operates unattended and remains self-powered for extended periods.
Customize your surveillance with a range of camera options tailored to your needs. Gain real-time access to footage from PTZ, License Plate Recognition, Thermal (FLIR), bullet, and dome cameras through our secure desktop portal or mobile app. Set up custom notifications to alert you to potential theft, unauthorized access, or job site safety concerns.

DSI’s Mobile Surveillance Trailer and Video Platform

Real-time Notifications
License Plate Recognition Custom Events & Conditions Cloud Connected
Encrypted and Secure Simple Video Export
Enterprise Scalability

PTZ Cameras
Thermal (FLIR) Cameras Bullet Cameras
Dome Cameras Box Camera
(Classified Options Available)

IP Network Distribution Wireless
Ethernet Networks Microwave Networks Satellite Networks LTE Networks

Key Features

Customizable mobile surveillance platform
Remote monitoring from any location using any device capable of connecting to the Internet
Can be easily deployed within minutes
Solar Power
Large battery backup
30

Operates in extreme environments
Remotely monitored and controlled
24/7 unattended operation
Wide track trailer for maximum stability
24/7 Network Operations Center Monitoring (Optional)

NATIONAL SECURITY OPERATIONS CENTER

DSI Security Services operates a National Security Operations Center (NSOC) as a nationwide centralized hub for monitoring and managing security operations. The NSOC is the center of DSI's security infrastructure, providing real-time oversight, coordination, and response capabilities.

24/7 Monitoring: Operates 24 hours a day, seven days a week, continuously monitoring client sites, security personnel, and technological systems for potential threats or incidents.
Post Watch Notiﬁcations: They track security guards' time and attendance and provide real-time contact and escalation to ﬁeld support oﬃcers and leadership.
Vehicle Telematics Monitoring: The NSOC monitors the performance of our ﬂeet vehicles and their drivers and alerts managers of any crashes, speeding, harsh incidents, inattentive driving, mobile usage, idling, obstructed cameras, or unassigned vehicles.
All-Hours Call Center: This serves as a 24/7 response center for our employees and clients, providing support and assistance, ﬁltering non-emergency requests, and escalating call-oﬀs, incidents, or emergencies.
Oﬃcer Monitoring: This department monitors the tour activity and location of our security oﬃcers using
GPS-enabled devices, checks on their safety and
well-being, alerts them of any geofence violations, and escalates predeﬁned incident types.

Emergency and Incident Command: The NSOC coordinates the response to branch evacuations, weather-related disasters, local catastrophic incidents, media exposure, or other situations that may aﬀect our business continuity or client interests.
Incident Management and Reporting: They facilitate incident management by providing a centralized platform for documenting, tracking, and reporting security incidents. This ensures that all incidents are handled eﬃciently and transparently, with appropriate follow-up actions taken as necessary.
Client Communication and Support: NSOC personnel maintain constant communication with clients, providing updates on security operations, incident status, and resolution eﬀorts. Clients can access NSOC personnel for assistance, guidance, and reassurance during security
incidents.
Continuous Improvement Initiatives: The department is dedicated to continuous improvement, regularly reviewing processes, procedures, and technologies to enhance eﬀectiveness and eﬃciency. Feedback from security incidents and client interactions is used to reﬁne protocols and implement best practices.

DSI’s National Security Operations Center is a vital component of its security infrastructure, providing centralized monitoring, coordination, and response capabilities to safeguard clients' assets and personnel. Through advanced technology, proactive threat detection, and rapid response coordination, the NSOC plays a crucial role in maintaining high security across DSI's national network of clients.

Cost Proposal
Delivering Quality Through People

High-quality service begins with high-quality personnel. In the security industry, the
caliber of service is directly tied to the experience and professionalism of each officer—as well as the compensation and support they receive. DSI recognizes that even the most comprehensive training and supervision cannot offset the challenges of substandard
staffing.
Organizations that invest in competitive wages experience fewer issues and significantly lower turnover—key factors in maintaining a successful and stable security program. For this reason, DSI is committed to recruiting officers whose backgrounds align with each client’s unique scope of work and rewarding them with industry-leading wages and comprehensive benefits. This approach enables us to consistently attract and retain top-tier professionals from the security labor market.

Windward CDD
Unarmed Gatehouse Security		

DESCRIPTION	
HOURS PER WEEK	
HOURLY WAGE RATE	
HOURLY BILLING RATE	
OVERTIME BILLING RATE	ANNUALIZED ESTIMATE
Including Holidays	
Site Manager	40	$17.50				
Officers	128	$16.50				
TrackTik Reporting Software with Smart Phone					
N/C	
Gatehouse Cleaning Supplies					
N/C	

Composite Billing	

168	

$16.74	

$24.44	

$36.66	

$215,267.52	

Holiday rates will be charged, and our officers will be paid time and one half for the following holidays worked:
New Year’s Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day, Christmas Day

Overtime will only be charged for client requested hours beyond those contracted or when our officer is placed in an overtime posture upon client request for extra coverage needs.

Our rates include:

TrackTik Guard Tour System software with one smart phone free of charge to
generate Daily Activity Reports and deliver Incident Reports in real time (description in the following pages)
Uniform attire at no cost to employees, including safety and inclement weather gear
Gatehouse cleaning supplies
All training – Orientation/Site Specific Requirements/OJT/Recurrent/Supervisory
Dedicated local contract management and support
Background investigation to include drug screen and E-Verify
Employee recognition programs Approach to Partnership:
Upon thorough review of the RFP and the requirements within, DSI Security Services takes no exception and is committed to meeting all requirements in a professional manner. Our staffing approach ensures that there is one officer on duty at all times.

Upon award, we will initiate a comprehensive transition meeting to align implementation timelines, post order expectations, communication protocols, and incumbent personnel considerations. In collaboration with GMS and Windward CDD leadership, we will
carefully evaluate current staff to identify high-performing individuals suitable for retention, as well as those who may meet performance expectations with targeted training and structured supervision. Positions not retained will be filled through our
strategic recruitment process to ensure the highest standards of professionalism and service delivery. Ongoing performance evaluations will be conducted to maintain accountability and continuous improvement.

Early in the engagement, we will partner with GMS and Windward CDD to establish clearly defined performance metrics and a customized KPI framework. This structured reporting model will provide transparent, measurable benchmarks and regular
performance reviews to ensure alignment with your operational objectives and service expectations.

Additionally, DSI’s full-service Technology Solutions Division stands ready to collaborate at the appropriate time to assess opportunities where integrated technology solutions may enhance operational efficiency, strengthen security posture, and potentially reduce overall program costs.

We are committed to building a strong, collaborative relationship founded on
communication, accountability, and shared success — delivering not simply a service provider, but a true security partner.

Utilizing the Best Guard Touring, Incident and Officer Data Management Technology

OSI Security services has partnered with TRACK-TIKto ensure that we have the latest tools available to provide on- going data to our customers.

TrackTik's intuitive software is a multi-featured platform connecting field personnel to management and clients via a suite of
unsurpassed guard management tools, powerful business intelligence modules and automated financial management solutions. As a result, TrackTik provides security professionals with actionable insight and the competitive edge to stand out.

Automated incident analytics: Equip your team with incident data and customized report hand-outs to present to your clients.

Obtain real-time visibility of guard actions and reported incidents

Increase visibility into operations and Focus your energy and time on customer satisfaction influencing actions
Save time with automatic notifications via email/SMS and Cut down on administrative work (average of 30%).

Manage liability

Upload clear site instructions and post orders directly on the site dedicated devices

Message board (with individual acknowledgement feature) for site communication and the latest client instruction

Enhance patrols with clear instructions, multi- step tasks and step by step validation

BASIC ORCANIZATION JNlfORMATION

11

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References
Building Lasting Partnerships – One Community at a Time

Darcie Madison
Divisional Director - Brevard Leland Management
Rockledge, FL 321.549.0956
dmadison@lelandmanagement.com

Deeanna Thomas
CAM – Portfolio Manager
Fair/Way Management of Brevard, Inc. Melbourne, FL
321.777.7575
dthomas@fairwaymgmt.com
Jason Showe
Senior District Manager
GMS – Governmental Management Services, Central Florida Orlando, FL
407.470.8825
jshowe@gmscfl.com

DSI: Distinctively Different

DWYSYWD: Do What You Say You Will Do

43

Tailored Service Plans: Every client partnership begins with a customized service plan designed to meet specific needs and expectations.

Ongoing Collaboration: Regular client visits and open communication ensure continued alignment with evolving requirements.

Efficient Issue Resolution: When challenges arise, DSI delivers prompt, effective, and lasting solutions.

Integrated Technology Solutions: Our Full-Scale Technology
Solutions Division provides layered, integrated systems for the most comprehensive security approach.

Dedicated Contract Management: Each account is supported by an experienced management team focused on performance,
accountability, and client satisfaction.

24/7 National Security Operations Center: Continuous monitoring and support ensure seamless coordination and rapid response
across all locations.

Award-Winning Excellence: Recipient of the 2024 Outstanding Security Performance Award (OSPA) for Outstanding Contract Security Company.

Guided by Our Core Principle: Commitment to the DSI motto — DWYSYWD (Do What You Say You Will Do) upheld from the top down.

Section C

FTI Security Services Proposal
Winward CDD

FTI | 1633 E Vine ST, Ste 111, Kissimmee, FL 34744 | 321.804.1393 | www.securityfti.com

About FTI
FTI is a full-service security agency in Florida specializing in residential communities, CDDs, HOAs, and resort-style properties. Our approach is built on professionalism, accountability, and proactive security operations. We do not simply place an ofSicer on-site; we implement a structured security program supported by leadership, technology, and 24/7 operational oversight.

Our mission is to Protect with professionalism, Respond with precision, and Serve with integrity.

Comprehensive Scope of Services
FTI will provide a full-service security program designed speciSically for the operational needs of Winward CDD. This program includes physical presence, access control, patrol operations, reporting, and real-time oversight.

Personnel & Supervision:
FTI will provide 24-hour security coverage with a uniformed ofSicer on-site at all times. In addition, a dedicated Site Sergeant will be assigned to the property, working 40 hours per week. The Site Sergeant will be responsible for scheduling, ofSicer supervision, performance management, training reinforcement, and acting as the direct liaison between FTI and the CDD.

Gate Operations & Access Control:
Security personnel will control all access points to the community. This includes verifying residents, guests, and vendors using the designated access control system. No unauthorized access will be permitted. OfSicers will enforce all access procedures consistently to maintain community integrity.

Patrol & Community Monitoring:
OfSicers will conduct routine and random patrols throughout the community, including streets, amenities, parking areas, and common spaces. These patrols are designed to deter criminal activity, identify violations, and ensure a visible security presence.

Incident Response & Emergency Coordination:
FTI ofSicers will respond to incidents, document all activity, and coordinate with law enforcement, Sire, and emergency services when necessary. All incidents will be properly

escalated and reported to ensure transparency and proper follow-up.

Reporting & Documentation:
All activities will be documented through FTI’s reporting system. This includes incident reports, maintenance concerns, parking violations, and daily activity logs. The Client will have access to a portal providing real-time visibility into operations, ensuring full transparency and accountability.

Staﬃng Alloca;on
FTI will staff the property to ensure consistent and uninterrupted coverage:

24/7 Security Coverage (168 hours per week)
1 Dedicated Site Sergeant (40 hours per week)
Additional part-time personnel to ensure coverage during time off, call-outs, and vacations

Financial Structure
FTI’s pricing model is designed to ensure proper stafSing, supervision, and operational consistency.

Weekly Breakdown:
Site Sergeant: 40 hours @ $27/hr = $1,080
Security OfSicers: 128 hours @ $25/hr = $3,200
Total Weekly Cost: $4,280

Estimated Monthly Cost: ~$18,598 Estimated Annual Cost: $223,160

All pricing is based on a Sixed weekly schedule of 168 hours to maintain service consistency.

Introductory Promo;on (First 60 Days)
To support onboarding and transition, FTI offers an introductory rate:

Site Sergeant: 40 hours @ $25/hr
OfSicers: 128 hours @ $23/hr
Total Weekly Promotional Cost: $3,944

This represents an estimated savings of $336 per week during the Sirst 60 days. Upon completion of the promotional period, rates will automatically revert to standard pricing.

Holiday Billing
Services performed on the following holidays are billed at double time (2.0x):

New Year’s Day Memorial Day Independence Day Labor Day Veterans Day Thanksgiving Day Christmas Eve Christmas Day

This ensures appropriate stafSing and compensation during high-demand periods.

Addi;onal Coverage & Emergency Requests
Additional security coverage outside of contracted hours must be requested in writing.

Requests with 10 or more days notice will be billed at the standard rate
Requests with less than 10 days notice will be billed at $40 per hour per ofSicer (Emergency Rate)

This structure ensures proper stafSing availability and operational readiness.

Annual Rate Adjustment
Upon renewal, rates will increase by 5% annually. FTI reserves the right to request additional adjustments if increases in wages, insurance, or operational costs exceed standard thresholds.

Value-Added Services
FTI provides additional value through:

Real-time digital reporting system
Client portal access
Monthly performance summaries
Ongoing ofSicer training and supervision
24/7 operational and dispatch support

These systems ensure transparency, accountability, and continuous service improvement.

Why FTI Security
FTI is not a traditional guard company. We deliver a managed security program.

Dedicated leadership on-site
Structured reporting and accountability
Proven experience with HOAs and CDDs
Technology-driven oversight
Long-term partnership approach

Our focus is not just presence—but performance.

Security Services Disclaimer
Security services are designed to deter, observe, and report. FTI does not guarantee the prevention of crime or incidents and is not an insurer of property or safety.

Closing Statement
FTI is committed to delivering professional, structured, and accountable security services. We look forward to the opportunity to partner with Winward CDD and provide not just security, but peace of mind.

Section D

Table of Contents

.

Cover Page	5.

.

Cover Letter	6.

Experience

.

Company History	7.

.

Weiser Security WHO WE ARE 2025	8.

.

Distinctive Advantages	9.

References

Client References	11.

Partial Client List	12.

Understanding Scope of Work

Executive Summary	14.

Custom Solutions	15.

Approach	18.

Weiser Difference	20.

Financial Stability
Financial Security	22
Pricing
Windward Pricing Page	23
Pricing Page	24
Additional Pricing	25
Hiring-Screening-Selection
Employee Hiring	26
Screening	27
Selection	28
Placement	29
Benefits	30
Personnel-Training-Quality Control
Orlando Leadership Team-3 AM	31
Windward Staffing	32

Windward Schedule	33
Supervision	35
Training	38
Training Topics	40
Quality Control	42
Technology
Web Portal Dashboard.docx	43
Weis-Guard Mobile.doc	44
Disaster Plan
Disaster Plan	45
Sample COI
Sample COI 2026	52
Florida Business License
Weiser Buss Lic	54
Addendum1

Addendum1	56
Windward RFP 2026
Windward RFP	58
Weiser Newsletter
Weiser Log February 2026	78

6000 S. Rio Grande Avenue #102
Orlando, Fl 32809
Phone: 407-578-0050
License#: B-8700021

Windward Community Development

Leanna Pontow, VP Business Development
March 24, 2026

WEISERSECURITY.COM
Weiser Security Services, Inc.

111111--	�
WE!iER

Weiser Security Services, Inc.

Windward Community Development District Jason Showe
219 E. Livingston Street Orlando, Fl 32801
USA

Dear Jason Showe,

Thank you for the opportunity to present this proposal for contract security guard service. It is a comprehensive guide to how we will handle your security differently. We're confident that we can provide the level of security you require and expect.

You may find several items of special interest to you throughout the document. We would like to introduce you to our Building Block Approach on the following pages, the fundamentals of our operations.

We practice our Five R's of Employee Engagement in everyday operations, the Right Match, the Right Expectations, Relationship, Recognition, and Respect. This approach helps build people up. It is an alternative that allows us to stand above the rest.

Thank you for learning more about Weiser Security. Sincerely,
Leanna Pontow
VP Business Development Weiser Security Services, Inc

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Our History

Our success at Weiser Security Services, as measured by our growth, has been a result of a never-changing, uncompromising philosophy on which Earl A. Weiser founded the company.
Earl A. Weiser, a retired New Orleans Police Commander, organized its first intelligence unit, and served as a special investigator for Senator Estes Kefauver’s Committee for the Investigation of Organized Crime.
After 20 years in the New Orleans Police Department, he retired in 1956 at the rank of Major. He then worked 14 years in the private security industry before forming Weiser Security Services, Inc. on January 1, 1970.
By 1976, his company had grown to a staff of 30 employees. It was then that his grandson, Mickey Weiser, took over the reins. Mickey has engineered the growth of the company based on 2 major principles, Trust and Respect. Weiser is now a National Company and the premier provider of Total Security Solutions throughout the Southeast. We bring our clients the strength of 4 regional support centers, 26 branch offices and over 6,000 employees located in strategic cities from Florida to California.
Our success is rooted in our employee-oriented focus, our promise of excellence to our customers and a sustained commitment to innovation in the field of security solutions. Our model pairs highly trained security personnel with advanced technology to provide private security services that are both world-class and cost-effective.
We are proud to be U.S. owned and operated.

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Background	Coverage

Weiser Security | Family-owned and operated
55 years of industry experience
Top 10 U.S. security company
Grown organically | No mergers or acquisitions

Hiring/Retention

Nationwide | 30 Branches Across 400+ U.S. Cities

Inner View™ screening process | Only 13% of applicants qualify to become Weiser Officers Comprehensive training | Pre-site, on-site, and ongoing development
Full benefits | Health, dental, vision, paid vacation
Weiser Management

“Span of Control” system | Ensures managers aren’t overworked Client-driven incentives | Managers are rewarded based on client interaction and feedback
Site satisfaction focus | Encourages consistent, high-quality service at every location

Out of Network Coverage In Network Coverage Office Locations

Technology Integration

Weiser Virtual Guard | Cuts annual security costs by 50–75% while increasing total coverage
Weis‑Guard Tour Management | Enables real-time communication and interactive
patrol tracking
Client access | Data is viewable online and can be automatically emailed on consistent basis

Professional Memberships & Standards

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What sets Weiser Security apart from our competitors in the marketplace can be put into 4 main categories.

DISTINCTIVE ADVANTAGES & COMPETITIVE EDGE

PRIVATELY HELD SECURITY COMPANY
Weiser has remained dedicated and focused on our employees and clients. Unlike some of our competitors in the industry, our growth has been organic. Weiser’s suc-cess for over 55 years we largely attribute to the strength of our employees and com-mitment to our clients. Weiser is an employee centric company, an example of this is that every Weiser employee gets a Holiday Bonus. This was started by Earl Weiser a tradition of giving back is one way we show appreciation to our employees. Holiday Bonus is based on profits and tenure of each employee, some employees earning as much as one weeks pay during the Holiday Season

SPAN OF CONTROL
Weiser’s span of control allows our managers the time to build meaningful relation-ships with our employees and clients, proactively train, provide ongoing service en-hancements and be a proactive security partner. It allows our managers to stay fo-cused on the health of the overall account and to deliver a higher level of customer service to you, and to our employees.

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INNERVIEW
Weiser’s proprietary profiling/screening/placement process is unique in the industry. Our system for hiring and placing employees is proven to reduce turnover and im-prove overall employee satisfaction. We place the right employee with the right job, which allows for happier and more engaged officers. 82% of Weiser’s employees have been with us for over one year

TECHNOLOGY VALUE ADDED SERVICES
Weiser provides a tailored security program in regard to technology solutions. Being a full-service provider, Weiser partners with a wide array of companies provide a meshed security solution that meets client needs. To just name a few below.
Virtual Monitoring
Smart Tours & Client Dashboard Visitor management solutions Access control solutions
Gate monitoring solutions Perimeter monitoring solutions
Active shooter early detection solutions Drone large perimeter solutions
Portable solar camera solutions
Mass notification capability and workplace safety solutions

The benefit of Weiser is that we have the clients and Weiser employees' best interest when designing a security solution and not reselling products to the end user via small channel partner solutions with the only goal being revenue.

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CLIENT REFERENCES

Client Name	Phone Number	Email	Address	
Indian River Colony Club
John Robinson-GM
184 hours per week-Gate
Access/Patrol	321-255-6006	corporate@colonycl ub.com	1936 Freedom Drive
Melbourne, FL 32940	
Zellwood Station	407-886-4606	trock@zel lwoodstat	2126 Spillman Drive	
HOA		ion.net	Zellwood Station, FL 32798	
Trudi Rock-GM				
336 hours per				
week guarding-				
Gate Access & Parol				
Harbor Hill Country Club
Lara Paker-GM	325-753-7000
#500	Iparker@sentrymgt.	6598 Lake Griffin Road com		Lady Lake, FL 32159	
504 hours per week guarding-Gate Access & Patrols		

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REFERENCES

Partial Client List

At Home Alcoa Aldi
Averitt Express Auto Zone Bechtel Corp Boise-Cascade Borden Milk Bunge
CBRE CB&I
Ceva Logistics

The Children’s Place

Costco

DAK Americas Dillards

Embassy Suites Enterprise Rent-A-Car Estes Trucking
FedEx

First Services Residential Foxconn
GEM Shopping Network General Electric
Georgia Pacific Hanes Brands Halliburton
Hilton Grand Vacations Jones Lang LaSalle Kinder Morgan
Koch Industries Kroger
Latter & Blum

LG Electronics Morton Salt
National Oilwell Varco Nuccor
Peco Foods Penske Pilgrims Pride Publix
Rheem Safety Kleen
Safeway/Von’s Salvation Army Sheraton Southeastern Freight Southwest Gas
Sears Holding Group

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Stericycle Environmental Swift Transportation Tanger Outlet
Tenaris US Foods UPS
UTZ Quality Foods Verizon
Volvo North America

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EXECUTIVE SUMMARY
Weiser Security Services, Inc. is among the nation’s leaders in physical and digital security services. Pairing trained security officers with the highest level of digital security, we’re able to provide custom security solutions that are guaranteed to keep
your business, employees and clients safe. The following proposal details how Weiser Security can benefit your business now. Our plan is actionable and based on opportunities we have identified through an in depth analysis of your current security operations.
PROPOSAL OBJECTIVES
Thoroughly assess current security operations
Identify weaknesses and pockets of opportunity for improvement to your current security plan
Match Weiser’s service offering with your specific security needs
Create actionable task list to implement your custom security service plan

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WEISER CUSTOM SOLUTION

We are able to leverage our vast industry expertise in combination with our strategic evaluation of your situation to create custom solutions that produce measurable results. The following table lists the potential security improvements that we have identified. Each improvement is matched with a custom Weiser Security solution that is actionable and has a direct benefit to your business.

CONCERN	WEISER SOLUTION		WINDWARD COMMUNITY
DEVELOPMENT DISTRICT
BENEFIT

Not enough officers.	Parts of our Statistical Quality Control Program focus on having enough employees and controlling hours worked.
Cross-trained reserves from other posts.
Pipeline for promotions to desirable
posts.	Prepared.
Better performance.	
Selection of officers	14 background standards, 18 physical	Higher-caliber	
is poor.	and mental standards, 16-step	personnel.	
	selection process, and lnnerView™ all	Job satisfaction	
	designed to weed out the weakest	increased.	
	links.	Job mismatches	
	Using lnnerView™ to place guards;	reduced.	
	matching personalities to	Better performance.	
	characterstics of the post.	Increased security.	
	Making available our employees files		
	before placing an officer on that post.		

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Turnover too high		lnnerView™ Guard Performance and Assignment Profile.
Benefits better than industry average - paid vacations, safety bonus, etc.
Statistical Quality Control. Measurement Program.
Use the Five R's of Employee Engagement to form stronger relationships.	Turnover risk estimated. Turnover reduced.
Personality/job mismatches reduced; job satisfaction increased.
Build loyalty, tenure and continuity.
Continuous monitoring to make
improvements.	
Employees	Better-than-average benefits.	Lower turnover.	
complain about	Bonuses	Engaged employees.	
lack of benefits.	Build positive relationships between	Fewer absences or	
	employees and supervisors.	call-offs.	
	Follow the Five R's of Employee		
	Engagement.		
How to Properly Handle an Emergency Situation	

I	Pool of trained officers available on short notice.	Can meet demands of extra coverage without the high costs of over-
staffing.	
Officers not visible	Awareness Training Program.	Enhance officer's	
to residents and	Specific instructions and training.	perception of duties.	
guests.	Frequent use of security lights.	Officers will be more	
		visible to visitors,	
		vendors and	
		employees.	
		Better deterrent to	
		crime.	
Lack of management response.		Assign on-site supervision. Field supervisors available 24-hours/day.
Branch Manager Regional Manager
Corporate Support	Local management for quick response. Add supervision to assist local manager. 3rd and 4th level support available	

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	and on-call to assure continuity.
Continual	
assessment.	
Management response is poor when problems arise.	Monthly reports to Regional Vice President in areas of communications with client.
Corporate assistance and support without a lot of layers to bog down responsiveness.	On-going, regular communication will cause management and supervisors to be proactive in reducing potential problems before they build up and become serious.	
Equipment needed to automate certain tasks.	

I	Add a state-of-the-art electronic touring system.	No repair costs. Rounds made regularly.
Increased security.	

THE WEISER DIFFERENCE
At Weiser, we attribute our proven success to the strength of our employees. We follow a recruiting and screening driven hiring approach that guarantees the placement and retention of security professionals that are motivated, qualified and custom fit for each of our clients unique security needs.
STRATEGY

Our hiring approach was created using the following set of strategic principles. These principals allowed us to maintain focus on the employee as opposed to the employee training. We can ensure the continued success of our clients by giving employees a work environment that allows them to thrive personally and professionally.
The right match
The right expectations
Relationship
Recognition
Respect

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Approach
We use a building block approach that is based on a foundation built by hiring the right employees. Unlike our competitors, we focus on people first. Our screening process is the most rigorous in the industry. Candidates must pass 12 background standards, 16 physical and mental standards and a 16 step selection process. We provide various elements of training which begin before the officer is placed in the field. Our supervision and quality control programs provide on-going support to employees to ensure that services are consistently being upgraded and all working relationships are successful.

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THE WEISER DIFFERENCE
At Weiser, we attribute our proven success to the strength of our employees. Our employees are the most motivated, engaged and qualified security professionals in the industry as documented by the Gallup Organization.
STRATEGY

Our approach for employee success is driven by a strategic focus on our five R’s of employee engagement. These principals allow us to maintain focus on the employee. We ensure the continued success of our clients by giving employees an engaging work environment that allows them to thrive personally and professionally.
THE FIVE R’s OF EMPLOYEE ENGAGEMENT

The following principals have been scientifically proven to generate positive business outcomes such as a reduction in employee absenteeism, increased safety and client account retention, to name a few.
The Right Match

The right people, in the right tasks, with the right supervisors drive employee engagement
The Right Expectations

Employees need to know how they win at Weiser, how they win today and how they win with their supervisor.

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Relationship

Connections between people make the difference in partnership, productivity and employee satisfaction. One’s supervisor is typically the third most important person in their life.
Recognition

Recognize employees not just for what they do well, excellent or great – but for what they merely do right.
Respect

Treat all employees with the same level of respect and when dealing with people always do what is right.

THE WEISER PROMISE

Our promise to our clients is that we will “Employ only the most dependable and reliable.” By making it through our screening process, employees have demonstrated such traits and are among the best.

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FINANCIAL STABILITY

2024 ANNUAL REVENUE
$202,866,524

NO LONG TERM DEBT

COMPLETELY SELF FUNDED

$10,000,000 LINE OF CREDIT THAT IS UNTOUCHED

COMPLETELY SELF FUNDED

RECEIVABLES ARE
NOT FACTORED

FAMILY OWNED FOR 55 YEARS

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PRICING FORM

The designated times for service at the District's guard house located at the front entrance of the District's boundary are from 12:00 AM to 11:59 PM, seven (7) days a week, 365 days per year. Please provide the following information:

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$ J:3 -3 /  per hour	;J,/p.J';J.,/J1l5,  Annual
$ 3 4-- f If  per hour on holidays   $�  -� 7�07?A-nnual
TOTAL ANNUAL COST (Combined Regular and Holiday) �/J�,v�f j

The District reserves the right to adjust the staffing and hours of operation as needed.

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INVESTMENT DETAILS AND TERMS

Your investment in Weiser security guarantees prompt, accurate and professional services at a competitive market rate. The following has been customized to fit your individual security needs and ensure the most efficient use of your budget.
INVESTMENT DETAILS

POSITION		HPW	PAY RATE		BILL RATE	
Security Officer I		128	$16.50		$22.66	
Supervisor	I	40	$18.50	I	$25.41	
TOTAL/AVERAGE		168	$16.98		$23.31	
Weekly Billing Rate	I			I	$3,916.83	
Annual Billing Rate	$205,914.89	
INVESTMENT TERMS

Included at no additional cost: Weiser Web Portal Management System where internet is available.
Overtime rates of 1.5 times the above will be billed for six holidays and any additional coverage requested where overtime is incurred.
Prices are net of any applicable sales taxes currently 6.5% for which we have no control over such changes.

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ADDITIONAL PRICING ITEMS

The following items will be billed separately, monthly

ITEM	RATE	
Weis Guard Smart Tour System & Client Dashboard	$Included in bill rate	
Total:	$0	

EMPLOYEE HIRING
Recruiting and screening are the foundation of the Weiser building block approach. We focus on recruiting and screening people who are motivated similar to the most successful security officers.
RECRUITING
Weiser Security has built the largest database in the world of psychometric and biographic data on security officers in the work place. Research shows that productive security officers don't work just because of the money. These qualified individuals are motivated by the need to be helpful and to be of service.
We don't rely on traditional recruiting methods to source potential employees. Instead, we have developed strategic sources of applicant flow. Listed below are just a few of the sources we tap into for successful officer candidates.
Employee referrals
Recruiting cards
Military out placement
AARP
Catholic Charities
Veterans Services

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SCREENING
Standard screening doesn’t detect unrevealed personality traits that may cause
problems on the job. Many people can do a job, but don’t because they do not possess the proper motivation. We developed a screening assessment tool that we call InnerView™. InnerView™ is an objective second opinion for selecting and placing security officers who have strong customer service skills. InnerView™ ranks individual personality and motivation and has the ability to determine suitability for particular assignments. Our goal is to match each officer with the particular needs of each post. Since 1991, we have had incredible success using this proprietary testing system which is the only officer performance and assignment profile tool in the industry.

Screens in the best customer service skills and strongest work ethic.
Screens out problems, absenteeism, and dishonesty.
Determines ability for public contact, working alone, activity and attention to detail.
Estimates turnover risk

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SELECTION
We are highly selective when choosing employees in order to ensure a greater chance of success. On average, only 9 out of 100 applications are selected to move forward in the hiring process. We are considered to be pioneers in the field of validated research and psychological profiling of security officers. Our scientific profiling is based on many areas of selectivity:
Workplace problems
Work ethics
Reliability
Dependability

Our aim is to improve employee performance and lower turnover risk. Every employee file is:
Investigated by the Branch Staff
Double checked for accuracy by the Corporate Selection Controller to ensure our standards are met.

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PLACEMENT
InnerView™ uses two different profiles. The first profile is selection. If a candidate passes selection, they are then profiled for placement. InnerView™ placement is based on two variables universal to all posts, which are:
The importance of interpersonal skills - If a post requires a great deal of public contact, the officer should possess a higher level of social skills, and vice versa.
Activity level - The more complex the duties, the more attentive to detail the employee must be, and vice versa.
Combining these two dimensions allows us to classify four types of post assignments. In turn, these describe four distinct “types” of security officers. Officers who are comfortable with their posts report more job satisfaction, which contributes to better performance, lower turnover, and fewer problems all around.

GREETER

Lobby Information Desk

GRATIFIER

Airport Security Pre-Board Screening

GRAVEYARDER

Night Watchmen

GRINDER

Camera Monitoring

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BENEFITS
Weiser Security is proud to provide employees a comprehensive benefits package. Providing employees with a work environment that supports their personal needs creates a sense of future and belonging. Weiser provides employees the following work place benefits.
Uniforms and equipment furnished at no cost
Holiday bonus
Direct deposit
Skylight™ debit card
Employee referral incentive
New business lead bonus
Paid vacation
Anniversary awards
Holiday pay
Daily pay

HEALTH BENEFITS OFFERED
Medical/Health Insurance
Dental
Vision
Life Insurance

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Orlando, FL Branch Leadership Team

SR. REGIONAL VICE PRESIDENT
Gregory T. Kerr

VP TECHNOLOGY SOLUTIONS
Aleksander Potempa

ASST VP, SR MANAGING DIRECTOR
Edward Newman

ADMIN ASSISTANT
Pat Miller

VP, BUSINESS DEVELOP
Leanna Pontow

OPERATIONS MANAGER
Richard Alcime

ACCOUNT MANAGER
Matthew R. McGrath

ACCOUNT MANAGER
Jitaree Pratt

SITE SUPERVISOR

ASSISTANT SITE SUPERVISOR

SECURITY OFFICER(S)

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Weiser Security Services Orlando Florida
Ed Newman – Assistant Vice President-Managing Director

March 24, 2026

To Whom it May Concern Reference: Winwood Proposal
The site is 168 hours and will be staffed with 6 officers.
Account Manager: Jitaree Pratt.
If you have any questions regarding this information or have anything you would like to discuss, please do not hesitate to contact me.

Ed Newman
Assistant Vice President-Managing Director
|Weiser Security Services |Orlando|
|561-541-5037 Cell-407-578-0050 Office|
|edn@weisersecurity.com email |
|

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Winwood	Sunday	Monday	Tuesday	Wednesday	Thursday	Friday	

Gate							
0800-1400	Officer 4	Officer 1	Officer 1	Officer 1	Officer 1	Officer 1	
1400-2200	Officer 5	Officer 2	Officer 2	Officer 2	Officer 2	Officer 2	
2200-0800	Officer 6	Officer 3	Officer 3	Officer 3	Officer 3	Officer 3	

							

							

							

							

							

Saturday	

Officer 4	
Officer 5	
Officer 6	

	

	

	

	

	

SUPERVISION
Our management and supervision practices help us foster positive relationships with our officers. We employ stable, professional managers who create meaningful partnerships with officers in order to increase employee satisfaction and productivity. Each shift, each site is visited each week including weekends. Visits are frequent and meant to encourage communication and prevent a sense of isolation for officers in the field.
REPORTING
Monthly Client Service Call Reports, done face to face, are created with the client and management staff. These reports are used as a tool to develop action plans that help address any issues or concerns.
Officer Contact Reports and Field Supervisor To Do Lists are completed daily to ensure constant communication between management and officers.

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MANAGEMENT PRACTICES
Weiser account management is localized and service-driven. Unlike competitors, Weiser management is incentivized based on client retention and quality of service. All levels of our Operations Team are available to clients and officers 24/7. Our goal is to create quality face to face time with officers and clients. The lines of communication are kept open with each post for each shift, each week, weekdays and weekends. A description for management positions are outlined below.
FIELD-SITE SUPERVISOR

Daily client communication
Trained on each position
Available for emergencies and back-up
Responsible for officer management and scheduling
Liaison between Weiser Operations Team and field officers

ACCOUNT MANAGER

Face to face client communication every month
Assists in development of site procedures
Makes monthly service calls
Responsible for officer selection, training and emergency response

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BRANCH MANAGER

Face to face communication with clients every four months (or three months depending on size)
Responsible for all account operations
Reviews client activities and creates action plans for monthly service calls
Coordinates and develops procedures and site specific training
Responsible for quarterly review of policies
Available for emergency response
Responsible for selection and training of employees

REGIONAL VICE PRESIDENT

Face to face communication with clients two times per year (or three months depending on size)
Responsible for management of an average of six branches
Reviews operational reports
Implements and monitors action reports
Evaluates performance of Operations Team and on-site security personnel

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TRAINING
Weiser officer training is conducted by a manager or supervisor only. Every officer goes through a comprehensive security and customer service training program consisting of four main types of training.
Pre-site training
On-the-job training
In service training
Online training

PRE-SITE TRAINING
Classroom training which takes place before officer assignment
Integrates lectures and video in a classroom setting
Sets employee expectations

ON-THE-JOB TRAINING
Introduces officer to his new work environment
On-site training customized for each client
Post orders test must be successfully completed before officers are allowed to work

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IN-SERVICE TRAINING
Officer evaluations and testing take place multiple times throughout the year
Officers work with management to set quantifiable and attainable training goals

ONLINE TRAINING
Continuing education and officer training through proprietary multimedia web based training program
On-line training can be tracked by management
Certificates of completion are awarded to each officer upon successful completion of each session

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Pilferage and Theft Floods
Fires and Explosions Heat and Cold

Openings on the Perimeter Barrier Perimeter Access Control

Illumination of Buildings Purposes of Protective Lighting

Protection of Life
Portable Hand Extinguishers

Major Alarm Systems Local Alarms
Outdoor Perimeter Alarms

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Personally greet residents, visitors How to handle deliveries Document entry and exit Document license plates
Visitor passes
Emergency vehicle procedures Disaster procedures
Customer service techniques Well-groomed appearance

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QUALITY CONTROL
Our quality control plan guarantees the successful selection, placement, training and supervision of security officers. Weiser employees who are selected to join your team are engaged in their work and are 100% committed to protecting your business and its assets.
We believe the level of service we provide for our clients can be measured. We’ve broken down broad security principals into smaller, manageable and measurable pieces that we call leading and lagging indicators. These indicators are all based on positive business outcomes from 20 years of data.
For example, one of our measurable items is Span of Control. We measure how many accounts and hours per week each manager is responsible for servicing. We know from experience that if our managers are tasked with too many accounts then quality suffers. Some other indicators that we measure and publish include payroll Errors per 100 employees, New Hire to Applicant Ratio and Quality Officer Contacts.
Our Statistical Quality Control Program is a red-flag system. We know problems will begin when the tolerances are out of sync. It helps keep us focused on areas that need improvement and it enhances the level of quality service for you.

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Web Portal Dashboard
Below you will find some screenshots of our Weiser Web Portal Dashboard, where all officer reports and incident statistics are hosted.
Reports can be scheduled to fire to any of the users’ email daily, weekly, or monthly.
Incident statistics are compiled into charts, so that over time you can drill down into where incidents are most often occurring.
Users can even monitor officer activity in real time, ensuring a high level of officer accountability.
Never worry about whether an officer is making their rounds again!

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WeisGuard Mobile Workforce Management & GPS Tour System

Weis-Guard Mobile is a cutting-edge management tool with benefits as vast as the challenges it solves -- practically infinite. As the only technology in the industry that is completely flexible with regards to devices and carriers, Weis-Guard Mobile addresses a broad range of business challenges; from the operational to the financial and beyond.
WeisGuard Mobile Features:
Smart Tours
Task Lists Presented at Checkpoints
Officer Must Confirm Tasks are Completed
Notes May Be Entered for Exceptions and Abnormalities

Records Incomplete Tours
Reports and Tours may be Completed Offline and Uploaded Once Connectivity is Re-established

Complete Reports Live On Location
Incidents with Photographs
Automatically Texted/Emailed to predefined Users
Plotted on a Map

Custom Inspection Forms
Employee Inspections
Safety & Compliance Inspections
Truck Inspections

Tracking & Monitoring

Live Visibility of Employee Location
GPS Tracking Outdoors
Barcode or RFID Scan Indoors

View Historical Movement
Draw Geofences and set Parameters
Inbound/Outbound Alerts
Speeding
Inactivity

Web Portal for Reporting
Tour Reports Hosted in Real Time
Schedule Reports to fire to email daily/weekly/monthly
Live Incident Data
Historical Metrics to Identify Trending Pockets of Vulnerability

WeisGuard Advantages:
Increased Efficiency
Increased Security
Better Reports
Paperless/Green Initiative
Standardized Procedures & Best	46
Practices
Increased Quality of Service

Lower Cost of Facility Management

Disaster Contigency Planning
Weiser Security Services, based in New Orleans, Louisiana, has developed extensive disaster recovery plans and contingencies for the unforeseen. The primary threat in our service area is hurricanes, which provide a fair amount of notice. Our strength in this area, as well as others, is based on the speed and flexibility. We maintain a redundant mainframe at a secured facility in Baton Rouge, Louisiana; the facility is designed to withstand a Category 5 hurricane, and is equipped with its own power generator equipment. All key support staff personnel in New Orleans are part of our mobile response team, and we can literally move the corporate headquarters in a matter of hours. In the case of an event without notice we can operate with our redundant backup server, and reassumble the Support Center staff in an unaffected area. Our contingency plans call for the Support Center to move to Baton Rouge, Louisiana or Dallas, Texas. In the aftermath of Hurricane Katrina these plans were tested and the company maintained continuity of payroll, billing, communications and client support. As a point of fact, Weiser Security was able to provide our clients with security services in all New Orleans locations, in the aftermath of Katrina. Weiser Security accomplished this by using personnel brought in from other states that were housed in modular living units provided by Weiser Security.
Weiser Security web site is secured by user and password protection, encryption and recognition of users IP address.
Weiser Security system is backed up daily, electronic files are located in New Orleans and Baton Rouge, Louisiana. Hard copies are located in New Orleans, Louisiana.

TEST PRESENTATION PLEASE IGNORE

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Weiser Security Services Disaster Contingency Planning
In the event of impending local disaster (hurricane, flooding, tornadoes, hazardous release, industrial accident, etc.) Weiser will implement the following steps to support security efforts for your company.
Weiser expects 72-24 hour notice of impending natural disasters (hurricanes, flooding). There is no expectation of a preperation period for immediate disasters (hazardous release, explosions, etc.). Upon notification of a disaster event or an impending event, Weiser will move into immediate Contingency Planning. The Branch Manager(s) responsible for the client(s) in the affected locations will begin an assessment of the (anticipated) disaster situation to determine resources and responses required. Coordination of planning and assessment will be conducted while in constant communication with the affected client representative(s). Consideration will be given to a wide range of requirements (see ANNEX A), but will be tailored to the specific situation and client.
Should the disaster affect locales and/or clients that are the responsibility of two or more Weiser Branch Managers, Weiser’s COO will designate a Regional Vice President to coordinate the response activities within and between the multiple branches and sites. The branch office in the local area of the disaster will be the “Comman Center” for Weiser Security operations during the disaster emergency. Should the branch office be incapacitated by the same disaster, the “Command Center” will devolve to the Weiser Corporate Office in New Orleans, Louisiana. The backup “Command Center” if the Corporate Office is incapacitated will be the Baton Rouge, Louisiana Branch Office. ANNEX B contains all appropriate contact numbers the Corporate Office and Baton Rouge “Command Centers”.

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This assessment will include determining staffing, equipment, supervisory and support material that will be required to secure the facility and to continue controlling access to the area(s) affected. Assessment has to consider possible evacuation orders that are not voluntary, and the possibility that NO private security personnel will remain at the client site.
Immediately upon the determination that Contingency Disaster Planning is required, the Branch Manager(s) will begin compiling a list of available personnel to support the situations. These personnel may be sourced from:
Site personnel who volunteer to remain on post and/or in the area during the disaster emerency.
Volunteers from other Branches (not affected by the disaster) who agree to temporarily relocate to the diaster area for a period of time, or until normal security operations can be resumed.
Management, Field Supervision, and “rover” personnel who may be detailed to assist the effort.
Newly hired security personnel, who are trained to the standards required of the site and/or situation.
Branch Manager(s) not affected by the diaster will receive requests from the affected branch(es) for volunteers and detailed employees. These branches will put out the call for volunteers and facilitate their support and travel to the disaster area. Branch Manager(s) will reorder work schedules to cover security requirements vacated by volunteers who have moved to support the disaster area. This may include moving to 12 hour shifts; moving part-time people to full-time schedules; and other flextime tools.

TEST PRESENTATION PLEASE IGNORE

49

Long-term consideration will be given to hiring and training new staff as required to all, or part, of original staff which have evacuated and are unable to return to the area.
If necessary, security officers working at other nearby branches will be utilized to assist in securiy the facility.
Should there be a need for long-term staffing additions we will assign our Transition Team Personnel Specialists to assist in recruitment, hiring, training and credentialing process.
Branch Manager(s) will work with affected client(s) to accommodate finances for the disaster emergency time period. (See ANNEX A for items that may involve financial consideration).

TEST PRESENTATION PLEASE IGNORE

50

ANNEX A – Contingency Plan Consideration
Evacuation

Is evacuation mandatory, voluntary, selective mandatory?
Identify who stays (volunteers)?
When do we evacuate?
How do we communicate return to staff who have evacuated?
When do we return?
Law enforcement contact/cooperation Communication
Cell phones
Radios/Nextel direct connect
Satellite phones
Messenger
Cell phone list
Evacuation numbers
Command Center location, mailing address
Client notification
Law Enforcement notification
MSHA/OSHA/USCG notification Staffing
Staffing during emergency
Return of current staffing
Availability of additional staffing from other branches

TEST PRESENTATION PLEASE IGNORE

51

Length of time available
Long-term: relief return to handle family/personal matters (short/long return)
Pay rates and per diem (Overtime)
Scheduling
Training
New hires
Licensing (Commissioned/Non-commissioned) Access to Area
Credentials
Law enforcement
Permits from appropriate authorities
Approvals from authorities
List of authorized personnel Transportation
Capability of vehicle (4x4, boat, etc)
Necessity of shuttle service
Personal vehicles allowed
Fuel availability Housing
RV’s
All-Star RV Rental, 1700 E Plano Parkway, Plano, TX 75074, 972-516-2222

TEST PRESENTATION PLEASE IGNORE

52

Hotel/Motel (do not count on availability)
Temporary bunk house
Resun Leasing, Inc, 785 Brogdon Road, Suwanee, GA 30024, 770-945-5270, 877-723-8454
Bedding/household Supplies
Food
Water
Cash
Toiletries
Uniform maintenance
Weapons (necessary?)
Power generator
First aid/medical
Hazardous material handling/protection

TEST PRESENTATION PLEASE IGNORE

53

CERTIFICATE OF LIABILITY INSURANCE	7/16/2026	DATE (MM/DD/YYYY)
7/18/2025	
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.	
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on
this certificate does not confer rights to the certificate holder in lieu of such endorsement(s).	
PRODUCER Lockton Companies, LLC 444 W. 47th St., Ste. 900
Kansas City MO 64112-1906
(816) 960-9000  kcasu@lockton.com	CONTACT NAME:	
	PHONE
(A/C, No, Ext):	FAX (A/C, No):	
	E-MAIL ADDRESS:	
	INSURER(S) AFFORDING COVERAGE	NAIC #	
	INSURER A : Zurich American Insurance Company	16535	
INSURED	WEISER SECURITY SERVICES, INC.
1562496 P.O. BOX 51720
NEW ORLEANS, LA 70151	INSURER B : American Zurich Insurance Company	40142	
	INSURER C :		
	INSURER D :		
	INSURER E :		
	INSURER F :		

COVERAGES	CERTIFICATE NUMBER:

22184194

REVISION NUMBER:

XXXXXXX

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.	
INSR LTR	TYPE OF INSURANCE	ADDL
INSD	SUBR
WVD	POLICY NUMBER	POLICY EFF (MM/DD/YYYY)	POLICY EXP (MM/DD/YYYY)	LIMITS	
A	X	COMMERCIAL GENERAL LIABILITY	N	N	GLO 8786017 00	7/16/2025	7/16/2026	EACH OCCURRENCE	$ 1,000,000	
			CLAIMS-MADE	X OCCUR						DAMAGE TO RENTED
PREMISES (Ea occurrence)	$ XXXXXXX	
		
						MED EXP (Any one person)	$ XXXXXXX	
								PERSONAL & ADV INJURY	$ 1,000,000	
	GEN'L AGGREGATE LIMIT APPLIES PER:						GENERAL AGGREGATE	$ 2,000,000	
	X	POLICY	PRO-	LOC JECT
OTHER:						PRODUCTS - COMP/OP AGG	$ 2,000,000	
									$	
A	AUTOMOBILE LIABILITY	N	N	BAP 8786018 00	7/16/2025	7/16/2026	COMBINED SINGLE LIMIT
(Ea accident)	$ 1,000,000	
	X	ANY AUTO						BODILY INJURY (Per person)	$ XXXXXXX	
		OWNED
AUTOS ONLY HIRED AUTOS ONLY		SCHEDULED
AUTOS
NON-OWNED AUTOS ONLY						BODILY INJURY (Per accident)	$ XXXXXXX	
	X		X							PROPERTY DAMAGE
(Per accident)	$ XXXXXXX	
											$ XXXXXXX	
		UMBRELLA LIAB
EXCESS LIAB		OCCUR
CLAIMS-MADE			NOT APPLICABLE			EACH OCCURRENCE	$ XXXXXXX	
										AGGREGATE	$ XXXXXXX	
		DED		RETENTION $							$ XXXXXXX	
B A	WORKERS COMPENSATION
AND EMPLOYERS' LIABILITY	Y / N ANY PROPRIETOR/PARTNER/EXECUTIVE OFFICER/MEMBER EXCLUDED?		N
(Mandatory in NH)
If yes, describe under
DESCRIPTION OF OPERATIONS below	

N / A	N	WC 8786016 00
WC 8786019 00	7/16/2025
7/16/2025	7/16/2026
7/16/2026	X	PER
STATUTE		OTH-
ER		
							E.L. EACH ACCIDENT	$ 1,000,000	
							E.L. DISEASE - EA EMPLOYEE	$ 1,000,000	
							E.L. DISEASE - POLICY LIMIT	$ 1,000,000	
								
DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required)
** SEE ATTACHED ** FOR INFORMATIONAL PURPOSES ONLY	

22184194
FOR INFORMATIONAL PURPOSES ONLY

CERTIFICATE HOLDER	CANCELLATION

See Attachment

SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS.

AUTHORIZED REPRESENTATIVE

54

ACORD 25 (2016/03)

© 1988-2015 ACORD CORPORATION. All rights reserved.
The ACORD name and logo are registered marks of ACORD

Attachment Code: D672489 Master ID: 1562496, Certificate ID: 22184194

ADDITIONAL POLICY/COVERAGE INFO:

GENERAL LIABILITY Policy includes:
$1,000,000 Each Occurrence Limit / $2,000,000 General Aggregate
Errors & Omissions (Misc. Professional Liability)
Lost Key Coverage - $1,000,000 Limit / $2,000,000 Aggregate
Blanket Additional Insured (Primary & Non-Contributory), where required by written contract
Blanket Waiver of Subrogation Endorsement, where required by written contract
30-Day Notice of Cancellation, 10-Days Notice for Non-Payment
Policies do not contain exclusions for residential or subsidence.

AUTO LIABILTY Policy includes:
$1,000,000 Liability Limits
$1,000,000 Hired and Non-Owned Auto Liability
$25,000 liability deductible
$5,000 Physical Damage Deductibles (Comprehensive & Collision, each)
PIP Coverage - Statutory Limits Only
Hired Auto Physical Damage Coverage
Blanket Additional Insured (Primary & Non-Contributory), where required by written contract
Blanket Waiver of Subrogation where required by written contract
30-Day Notice of Cancellation, 10-Days Notice for Non-Payment

WORKERS' COMPENSATION/EMPLOYERS LIABILITY Policy includes:
Stop Gap provided for OH
Blanket Waiver of Subrogation, where required by written contract
Blanket Alternate Employer Endorsement, where required by written contract
30-day Notice of Cancellation

55

08/0::,

FLORIDADEPARTMENTOF AGRICULTURE AND CONSUM
WILTON SIMPSON COMMISSIONER
DIVISION OF LICENSINC
8/05/2

B 8700021

DATE ISSUED

WEISER	SECURI
6000 S IUO GRANDE AVE
STE l 0,�
ORLANDO, FL 32809

DATE OF EXPIRATION

'ERVICES,	IN,_.

WEISER, MICHAEL LAWRENCE, PRESIDENT WE[SER, EARL LAWRENCE, VICE PRESlDENT vVE[SER, PAMELA, SECRETARY

LICENSE NUMBER

THE SECURITYAGHNCYNAMED ABOVE JS LICENSED AND REGULATED UNDER THE PROVISIONS OF CHAPTER 493, FLORlDA STATUTES.

WILTON SIMPSON COMMISSIONER

56

X	llector Scott Randolph

ocal Business Tax Receipt

ranae county, Florida

3124 SECURITY AGENCY

TOTAL TAX	 S PREVIOUSLY PAID S TOTAL DUE	S

30.00
30.00
0.00

0
$30.00

EXPIRES
5 EMPLOYEE(S)

SEPTEMBER 30, 2026

WEISER MICHAEL

WEISER SECURITY SERVICES INC WEISER MICHAEL
6000 S RIO GRANDE /\VE #102
ORLANDO, FL  32809

3124-0969937

6000 S RIO GRANDE AVE 10? LI • ORLANDO • 32809

Paid	$ 30.00	H01-25-00973656  09/12/2025

Tax Collector Scott Randolph	Local Business Tax Receipt	Orange County, Florid

-

This lornl Awln�c.5T�x Rccc'pt I:; In cdditioo to nnd not In lieu of any other taxrequired by lav1or mun!dpalord:nanoo. Bus'nE'S'les nre subjectlo regu1a1ion of 71Jn'ng, healtharl'l othi>r l�•,•,lfit airthooUe\.ThisruOAlptIs v11lltl <,om Octooor1 lhrough SP-pli!mher:io of reN>ipt yE"lr.nallnq,••nt 

3124 SECURITY AGENCY

TOTAL TAX	$	30.00	
PREVIOUSLY PAID	S	30.00	
TOTAL DUE	S	0.00	

6000 S RIO GRANDE AVE 102 U - ORLN!OO- 32809

026
$30.00

XPIRES
5 EMPLOYEE(S)

s	M	R 30, 2026	3124-0969937

WEISER 11,IICHAEL

WEISER SECURITY SERVICES INC WEISER L!ICI!A[L
6000 S RIO GRA.NDE AVE /110� ORLANDO, FL 32809

Paid	$ 30.00	H01-25-00973656  09/12/2025
TI1is receipt Is offidal when validated by the Tax Colleclor.

57

Windward Community Development District

Addendum #1
Windward COD RFP 2026-001 Security Services

March 11, 2026

To: All Prospective Proposers:

The following changes, additions, clarifications, and deletions amend the Request for Proposals of the above captioned Project, and shall become an integral part of the Submittal. Please note the contents herein and affix the same to the documents you have on hand. Indicate on the Acknowledgement of Receipt of Documents and Proposal Signature Form that this Addendum has been received.

CLARIFICATIONS/QUESTIONS:

Q1: Is a district staff representative able to meet on site for a property review?

A1: The site is available for inspection at any time by bidders during the published time!ines. District staff members will not be participating in any site reviews with bidders, and bidders are expected to perform these inspections on their own and use the bid packet information to generate their proposal. Any additional questions need to be submitted in writing by email to Jason Showe - jshowe@gmscfl.com.

Windward Community Development District

Any Proposer wishing to protest any or all of the matters contained or addressed in this Addendum shall file a notice of protest with the District Manager in accordance with the Project Manual, to 219 East Livingston Street, Orlando, Florida 32801, Attn: Jason Showe, within seventy-two (72) hours after receipt of this Addendum. A formal written protest adequately detailing with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the notice of protest is filed. Failure to timely file a written notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to this Addendum.

Please sign and return with your bid packet. Attach this form to your bids.

NAME OF FIRM:
I
!1V&1s€1L st;;( uR11/ 5·£12//1«:s /:c/(;(	 .
'

Section VII

WINDWARD
COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA

TABLE OF CONTENTS

	Page	
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet – Governmental Funds to
the Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
SECTION 218.39(3)(c), FLORIDA STATUTES		
Data Elements required by FL Statute 218.39 (3) (c)	24	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

25-26	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

27	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT

To the Board of Supervisors
Windward Community Development District Osceola County, Florida
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Windward Community Development District, Osceola County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2025, and the respective changes in financial position for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the Section 218.39(3)(c), Florida Statutes in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated Xxxx, 2026, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

Xxxx, 2026

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Windward Community Development District, Osceola County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2025. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $8,929,929.

The change in the District’s total net position in comparison with the prior fiscal year was
$1,481,944, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2025, the District’s governmental funds reported combined ending fund balances of $4,579,392, an increase of $322,373 in comparison with the prior fiscal year. The total fund balance is restricted for debt service and capital projects, nonspendable for prepaid items, assigned to capital reserves, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s financial statements. The District’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.
Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,		
2025	2024	
Current and other assets	$	4,665,462	$	4,426,800	
Capital assets, net of depreciation	11,509,803	11,969,150	
Total assets	16,175,265	16,395,950	
Current liabilities	230,336	342,965	
Long-term liabilities	7,015,000	8,605,000	
Total liabilities	7,245,336	8,947,965	
Net position		
Net investment in capital assets	7,324,445	6,093,157	
Restricted	875,066	845,655	
Unrestricted	730,418	509,173	
Total net position	$	8,929,929	$	7,447,985	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2025	2024

Revenues:
Program revenues
Charges for services	$	3,344,512	$	3,529,911	
Operating grants and contributions	47,938	799,004	
Capital grants and contributions	103,592	140,001	
General revenues
Miscellaneous	
-	
7,521	
Unrestricted investment earnings	17,586	-	
Total revenues	3,513,628	4,476,437	
Expenses:	
General government	166,703	140,883	
Maintenance and operations	1,487,069	1,965,770	
Interest	377,912	458,318	
Total expenses	2,031,684	2,564,971	
Change in net position	1,481,944	1,911,466	
Net position - beginning	7,447,985	5,536,519	
Net position - ending	$	8,929,929	$	7,447,985	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2025, was $2,031,684. The costs of the District’s activities were primarily funded by program revenues. Program revenues, primarily consisting of assessments, decreased during the fiscal year because the District did not receive funding from the Developer to support operations as it did in the prior year. Expenses also decreased from the prior fiscal year, primarily attributable to lower maintenance and operations expenditures.

GENERAL BUDGETING HIGHLIGHTS
An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2025, the District had $13,841,171 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $2,331,368 has been taken, which resulted in a net book value of $11,509,803. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2025, the District had $7,015,000 in outstanding Bonds. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND OTHER EVENTS
The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, landowners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Windward Community Development District’s Finance Department at 219 E. Livingston St., Orlando, Florida, 32801.

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

	Governmental
	Activities		
ASSETS		
Cash	$	187,030	
Investments	567,586	
Assessments Receivable	12,417	
Accounts receivable	51,795	
Prepaid items	956	
Restricted assets:		
Investments	3,845,678	
Capital assets:		
Depreciable, net		11,509,803 	
Total assets		16,175,265 	

LIABILITIES		
Accounts payable	86,070	
Accrued interest payable	144,266	
Non-current liabilities:		
Due within one year	150,000	
Due in more than one year		6,865,000 	
Total liabilities		7,245,336 	

NET POSITION		
Net investment in capital assets	7,324,445	
Restricted for debt service	875,066	
Unrestricted		730,418 	
Total net position	 $	8,929,929 	

See notes to the financial statements

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Program Revenues

Net (Expense) Revenue and Changes in Net Position

Charges for

Operating Grants and

Capital Grants and

Governmental

Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:

General government

$	166,703	$

166,703	$

-	$	-	$	-

Maintenance and operations	1,487,069	1,228,424	-	103,592	(155,053)
Interest on long-term debt		377,912	1,949,385	47,938	-	1,619,411 

Unrestricted investment earnings		17,586 	
Total general revenues		17,586 	
Change in net position	1,481,944	
Net position - beginning		7,447,985 	
Net position - ending	 $	8,929,929 	

Total governmental activities		2,031,684		3,344,512	47,938	103,592	1,464,358  General revenues:

See notes to the financial statements

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025

	Major Funds		Total

ASSETS

Debt
General	Service

Capital Projects

Governmental Funds

Cash	$	136,098	$	-	$	50,932	$	187,030	
Investments	567,586	1,016,036	2,829,642	4,413,264	
Assessments receivable	9,121	3,296	-	12,417	
Accounts receivable	51,795	-	-	51,795	
Prepaid items	956	-	-	956	
Total assets	 $	765,556	$  1,019,332	$  2,880,574	$  4,665,462 
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	86,070	$	-	$	-	$	86,070	
Total liabilities	86,070	-	-	86,070	

Fund balances:					
Nonspendable:					
Prepaid items	956	-	-	956	
Restricted for:					
Debt service	-	1,019,332	-	1,019,332	
Capital projects	-	-	2,829,642	2,829,642	
Assigned to:	
Capital reserves	-	-	50,932	50,932	
Unassigned	678,530	-	-	678,530	
Total fund balances	679,486	1,019,332	2,880,574	4,579,392	
Total liabilities and fund balances	$	765,556	$  1,019,332	$  2,880,574	$  4,665,462	

See notes to the financial statements

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2025

Fund balance - governmental funds	$  4,579,392
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds.  The statement of net position includes
those capital assets, net of any accumulated depreciation, in the
net position of the government as a whole.	
Cost of capital assets	13,841,171		
Accumulated depreciation	(2,331,368)	11,509,803	

Liabilities not due and payable from current available resources are  not  reported  as  liabilities  in  the  governmental  fund	
statements.	All liabilities, both current and long-term, reported in the government-wide financial statements.
Accrued interest payable	are	

(144,266)		
Bonds payable		(7,015,000)	(7,159,266)	
Net position of governmental activities			$	8,929,929	

See notes to the financial statements

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

	Major Funds		Total

Debt
General	Service

Capital Projects

Governmental Funds

REVENUES		
Assessments	$  1,395,127	$ 1,949,385	$	-	$  3,344,512	
Interest earnings	17,586	47,938	103,592	169,116	
Total revenues	1,412,713	1,997,323	103,592	3,513,628	

EXPENDITURES
Current:
General government	166,703	-	-	166,703	
Maintenance and operations	1,025,697	-	-	1,025,697	
Debt service:
Principal	
-	
1,590,000	
-	
1,590,000	
Interest	-	406,830	-	406,830	
Capital outlay	-	-	2,025	2,025	
Total expenditures	1,192,400	1,996,830	2,025	3,191,255	
Excess (deficiency) of revenues over (under) expenditures	

220,313	

493	

101,567	

322,373	

OTHER FINANCING SOURCES (USES)
Transfers in (out)	

(50,000)	

-	

50,000	

-	
Total other financing sources (uses)	(50,000)	-	50,000	-	

Net change in fund balances	
170,313	
493	
151,567	
322,373	
Fund balances - beginning	509,173	1,018,839	2,729,007	4,257,019	
Fund balances - ending	$	679,486	$ 1,019,332	$	2,880,574	$  4,579,392	

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

are different because:		
Governmental funds report capital outlays as expenditures; however, the cost of those assets is eliminated in the statement of activities and capitalized in the statement of net position.	

2,025	
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

1,590,000	
Depreciation on capital assets is not recognized in the governmental fund financial statements, however, these amounts are recognized as expenses in the government-wide statement of activities.	

(461,372)	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the governmental fund financial statements.	

28,918	
Change in net position of governmental activities	$	1,481,944	

Net change in fund balances - total governmental funds	$	322,373 Amounts reported for governmental activities in the statement of activities

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
NOTES TO FINANCIAL STATEMENTS

NOTE 1 - NATURE OF ORGANIZATION AND REPORTING ENTITY

Windward Community Development District (the "District") was established by Osceola County Ordinance 2017-21 effective on April 10, 2017, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

Additionally, Osceola County, Florida, amended and restated the District’s notice of establishment through Ordinance No. 2021-44, adopted by the Board on June 7, 2021, and effective June 10, 2021. This Amended and Restated Notice is being recorded to reflect the District’s expanded external boundaries.

The District was established for the purpose of financing and managing the acquisition, construction, maintenance and operations of the infrastructure within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. Initially, the Board is elected by the landowners within the District based on one vote per acre or portion of an acre. Upon 6 years and 250 registered voters, the Supervisors are elected on an at large basis by registered voters residing within the District. The Board exercises all powers granted to the District pursuant to Chapter 190, Florida Statutes.

The Board has the responsibility for:
Allocating and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to residents and non-residents of the District who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services; and 2) grants and contributions that are restricted to meeting the operational or

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Government-Wide and Fund Financial Statements (Continued)
capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and certified for collection on an annual basis. The District may collect assessments directly or utilize the uniform method of collection under Florida Statutes. Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.
Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.
Capital Projects Fund
This fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure and for renewal and replacement within the District.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a “2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.
Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)
Capital Assets (Continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Roadways	30	
Stormwater/reclaim	30	
Infrastructure - other	30	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received but not yet earned.
Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.

Fund Equity/Net Position
In the fund financial statements, governmental funds report nonspendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Assets, Liabilities and Net Position or Equity (Continued)
Fund Equity/Net Position (Continued)

The District can establish limitations on the use of fund balance as follows:

Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover difference in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Net position is the difference between assets and deferred outflows of resources with less liabilities and deferred inflows of resources. Net position in the government-wide financial statements is categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriations for annually budgeted funds lapse at the end of the year.

NOTE 4 – DEPOSITS AND INVESTMENTS

Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

Investments
The District’s investments were held as follows at September 30, 2025:
Amortized Cost	Credit Risk	Maturities

Investment in Local Government Surplus Funds Trust Fund (Florida PRIME)	$

567,586

S&P AAAm

Weighted average of the fund portfolio: 47 days

US Bank Money Market Funds		3,845,678 	Not available	N/A
 $	4,413,264 
Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.

However, the Bond Indenture limits the type of investments held using unspent proceeds.
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool’s participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest money entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48-hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)
Investments (Continued)
Trustees exceed 15 days.” With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.

As of September 30, 2025, there were no redemption fees or maximum transaction amounts, or any other requirements that serve to limit a participant’s daily access to 100% of their account value.
NOTE 5 - CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2025, was as follows:

Governmental activities
Capital assets, being depreciated

Beginning Balance

Additions	Reductions

Ending Balance

Infrastructure - roadways	$	2,669,764	$	-	$	-	$	2,669,764	
Infrastructure - stormwater	8,064,393	-	-	8,064,393	
Infrastructure - other	3,104,989	2,025	-	3,107,014	
Total capital assets, being depreciated	13,839,146	2,025	-	13,841,171	

Less accumulated depreciation for: Infrastructure - roadways	

284,428	

88,992	

-	

373,420	
Infrastructure - stormwater	1,066,826	268,813	-	1,335,639	
Infrastructure - other	518,742	103,567	-	622,309	
Total accumulated depreciation	1,869,996	461,372	-	2,331,368	

Total capital assets being depreciated	
11,969,150	
(459,347)	
-	11,509,803	

Governmental activities capital assets, net	
$  11,969,150	
$	(459,347)	
$	-	$  11,509,803	
Depreciation expense was charged to the maintenance and operations function.

NOTE 6 – LONG-TERM LIABILITIES

Series 2018
On November 29, 2018, the District issued $3,460,000 of Series 2018 A-1 Bonds and $4,120,000 of Series 2018 A-2 Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2020 - May 1, 2049 and fixed interest rates ranging from 4.5% to 5.8%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1 commencing on May 1, 2019. Principal on the Series 2018 A-1 Bonds will be paid serially commencing on May 1, 2020, through May 1, 2049. Principal on the Series 2018 A-2 Bonds were fully paid on November 1, 2022.
The Series 2018 A-1 Bonds are subject to optional redemption at the option of the District prior to their maturity. Both Series 2018 A-1 and Series 2018 A-2 Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occur as outlined in the Bond Indenture. This occurred during the current fiscal year as the District prepaid $15,000 of the Series 2018 A-1 Bonds. In addition, see Note – 12 Subsequent Events for extraordinary redemption amounts subsequent to fiscal year end.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.

Series 2020
On October 29, 2020, the District issued $4,230,000 of Series 2020 A-1 Bonds and $8,010,000 of Series 2020 A-2 Bonds, consisting of multiple term bonds with due dates ranging from May 1, 2025 - May 1, 2051 and fixed interest rates ranging from 3% to 4.5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1 commencing on May 1, 2021. Principal on the Series 2020 A-1 Bonds will be paid serially commencing on May 1, 2022, through May 1, 2051. Principal on the Series 2020 A-2 Bonds will be paid on November 1, 2035.
The Series 2020 A-1 Bonds are subject to optional redemption at the option of the District prior to their maturity. Both Series 2020 A-1 and Series 2020 A-2 Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occur as outlined in the Bond Indenture. For Series 2020A-1 and Series 2020A-2, this occurred during the current fiscal year as the District prepaid $15,000 for Series 2020A-1 Bonds and $1,415,000 of Series 2020A-2 Bonds.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2025.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2025, were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities Bonds payable:
Series 2018A-1	

$	3,195,000	

$	-	$	

75,000	

$	3,120,000	

$	65,000	
Series 2020A-1	3,995,000	-	100,000	3,895,000	85,000	
Series 2020A-2	1,415,000	-	1,415,000	-	-	
Total	$	8,605,000	$	-	$	1,590,000	$	7,015,000	$	150,000	

NOTE 6 – LONG-TERM LIABILITIES (Continued)

At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows:

	Governmental Activities	
Year ending
September 30:	
Principal	
Interest	
Total	
2026	$	150,000	$	346,238	$	496,238	
2027	155,000	339,820	494,820	
2028	160,000	333,220	493,220	
2029	170,000	326,365	496,365	
2030	180,000	319,073	499,073	
2031-2035	1,025,000	1,458,325	2,483,325	
2036-2040	1,315,000	1,179,858	2,494,858	
2041-2045	1,685,000	814,225	2,499,225	
2046-2050	1,930,000	332,640	2,262,640	
2051	245,000	11,025	256,025	
Total	 $	7,015,000	$	5,460,789	$ 12,475,789 	

NOTE 7 – DEVELOPER TRANSACTIONS
The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer.

NOTE 8 – MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 9 – RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims over the past three years.

NOTE 10 – LITIGATION AND CLAIMS

During the current fiscal year, the District issued a demand letter to a former landscaping vendor alleging breach of contract due to unsatisfactory services and may pursue legal action if the matter is not resolved. In addition, the District issued a demand letter to a Developer alleging certain construction defects and may pursue legal action if the matter is not resolved. As of the date of this report, the outcomes of these matters cannot be determined; therefore, no amounts have been recorded in the financial statements.

NOTE 11 – HOA SHARED COST AGREEMENT
The District has entered an agreement with the HOA whereby the HOA will reimburse the District for a portion of the irrigation costs which are shared by the two entities. The agreement expires April 18, 2068, unless cancelled sooner by one of the parties in accordance with the terms of the agreement.

NOTE 12 – SUBSEQUENT EVENTS
Subsequent to fiscal year end, the District prepaid a total of $50,000 for the Series 2018A-1 Bonds. The prepayment was considered extraordinary mandatory redemptions as outlined in the Bond Indenture.

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025

Budgeted
	Amounts		Actual

Variance with Final Budget - Positive

Original & Final

Amounts

(Negative)

REVENUES		
Assessments	$	1,378,623	$  1,395,127	$	16,504	
Interest earnings	7,521	17,586	10,065	
Total revenues	1,386,144	1,412,713	26,569	

EXPENDITURES
Current:
General government	138,529	166,703	(28,174)	
Maintenance and operations	1,197,615	1,025,697	171,918	
Total expenditures	1,336,144	1,192,400	143,744	
Excess (deficiency) of revenues over (under) expenditures	

50,000	

220,313	

170,313	

OTHER FINANCING SOURCES (USES)
Transfer out	

(50,000)	

(50,000)	

-	
Total other financing sources	(50,000)	(50,000)	-	

Net change in fund balances	
 $	-		
170,313	
$	170,313	

Fund balance - beginning		
509,173		

Fund balance - ending		
$	679,486		

See notes to required supplementary information

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).
The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2025.

WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA
OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s
fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
13	
Employee compensation	$0	
Independent contractor compensation	$1,244,001	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes;	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $2,652
Debt service - $960	
Special assessments collected	$3,344,512	
Outstanding Bonds:		
Series 2018A, due May 1, 2049	$3,120,000	
Series 2020A, due May 1, 2051	$3,895,000	

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Windward Community Development District Osceola County, Florida

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Windward Community Development District, Osceola County, Florida (“District”) as of and for the fiscal year ended September 30, 2025, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated Xxxx, 2026.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Xxxx, 2026

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Supervisors
Windward Community Development District Osceola County, Florida
We have examined Windward Community Development District, Osceola County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2025. Management is responsible for the District’s compliance with those requirements. Our responsibility is to express an opinion on the District’s compliance based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.

In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2025.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Windward Community Development District, Osceola County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

Xxxx, 2026

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Windward Community Development District Osceola County, Florida

Report on the Financial Statements
We have audited the accompanying basic financial statements of Windward Community Development District, Osceola County, Florida ("District") as of and for the fiscal year ended September 30, 2025, and have issued our report thereon dated Xxxx, 2026.

Auditor’s Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General.

Other Reporting Requirements
We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated Xxxx, 2026, should be considered in conjunction with this management letter.

Purpose of this Letter

The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:
Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.
Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Windward Community Development District, Osceola County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Windward Community Development District, Osceola County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

Xxxx, 2026

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.
There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2024.
Any recommendations to improve the local governmental entity's financial management.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2025.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material, but which warrants the attention of those charged with governance.
There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2025.
The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures, and no deteriorating financial conditions were noted as of September 30, 2025. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

Section VIII

Section A

Proposal #: 537	Proposal Date: 05/13/2026

Bill To/District:	Prepared By:	
Windward CDD	GMS - CFL	
	219 E. Livingston St.	
	Orland FL, 32801	
Job name and Description	
Job Name: Landscape Lighting Adjustments
Description: Remove and / or disconnect unnecessary landscape lights from CDD owned ROWs along Four Seasons BLVD and Sandy Creek Trail. Electrical wiring to be abandoned in place in junction boxes, boxes to be sealed with closure plug.	

Governmental Management Services Tampa and CF

Qty	Description	Unit Price	Line Total	
1	Mobilization	$65.00	$65.00	
	Equipment		$45.00	
	Materials		$53.00	
10	Labor	$55.00	$550.00	

				
				
Total Due:	$713.00	

This Proposal is Valid for 30 days.

Client Signature: 	

Maintenance Services Robbie Szozda Phone: 865-566-3434
Email: rszozdajr@gmscfl.com

GOVERNMENTAL MANAGEMENT SERVICES 2026 | Proposal

Section B

Headquarters
200 South F Street

(863) 422-5207
www.princeandsonsinc.com

Haines City, Florida 33844

Tampa
9513 US 92 East
Tampa, Florida 33610

Orlando
14645 Boggy Creek Rd Orlando, Florida 32824

Valued Customer,

Our family-owned company at Prince & Sons thanks you for the business in servicing your property’s landscaping. We are unable to continue to absorb excessive increase in the cost of fuel to our company. We do everything we can to conserve fuel and buy in bulk to keep our prices down however the increases to gas and diesel have resulted in a direct 3% increase to our hard costs that we need to pass along to our customers. We hope this is not a long-term problem so we want to have in place a clear invoicing process that can be tracked. Effective immediately we are sending a separate 3% fuel charge invoice to help offset this expense. The below increase will be invoiced:
Average gas price of >=$4/gallon we will have a 3% increase Average gas price of $3.50-$3.99/gallon we will have a 2% increase Average gas price $3-$3.49/gallon we will have a 1% increase Average gas price <$3/gallon the fuel service charge will end

We thank you for your understanding with this. Please do not hesitate to contact your manager if you have any questions.

Warmest Regards,

Lucas Dean Martin Vice President

Phone: 863-422-5207 Office

Section XII

to be provided under separate cover