Page 1 of 4 Joint Agreement for Resolution of the 2023 Utility Fees Paid (2026) Windward Community Development District and Four Seasons at Orlando Homeowners Association, Inc. 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 E. 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: 1. The recitals above are true and correct and are hereby incorporated by this reference. 2. 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. 3. 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. 4. The Association and District agree to make the necessary adjustments to their respective financial records and write off any remaining liability for those balances. 5. 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. 6. This Agreement supersedes all prior understandings, negotiations and discussions, written or oral, of the Parties relating to the transactions contemplated by this Agreement. 7. 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. 8. 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] Page 3 of 4 Joint Agreement for Resolution of the 2023 Utility Fees Paid (2026) Windward Community Development District and Four Seasons at Orlando Homeowners Association, Inc. CO-SIGNATURE PAGE TO THE JOINT AGREEMENT FOR RESOLUTION OF THE 2023 UTILITY FEES PAID DISTRICT: WINDWARD COMMUNITY DEVELOPMENT DISTRICT Sign: Print: Timothy Peltier Title: Chairman STATE OF FLORIDA ) COUNTY OF OSCEOLA ) 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: Page 4 of 4 Joint Agreement for Resolution of the 2023 Utility Fees Paid (2026) Windward Community Development District and Four Seasons at Orlando Homeowners Association, Inc. CO-SIGNATURE PAGE TO THE JOINT AGREEMENT FOR RESOLUTION OF THE 2023 UTILITY FEES PAID ASSOCIATION FOUR SEASONS AT ORLANDO HOMEOWNERS ASSOCIATION, INC. Sign: Print: Charlene McLaughlin Title: President STATE OF FLORIDA ) COUNTY OF OSCEOLA ) 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: 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 Security Services Proposal 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 2 3 THE DSI STORY 1.800.239.5720 | DSISECURITY.COM Pictured L-R: Alan Clark, Runell Clark, A.B. Clark, Marty Clark 6 THE DSI TIMELINE 1969 A.B. Clark founds DSI Security Services. 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 1978 1980-90s 2018 1995 2010 2024 7 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. DO WHAT YOU SAY YOU WILL DO DWYSYWD 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 expectations, remains central to DSI’s success. 8 8 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 CONSISTENCY, DEPENDABILITY, AND RELIABILITY 9 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. 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. 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. 6 10 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. MEET OUR LEADERSHIP TEAM 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. 7 11 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 EXPERIENCE 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 EDUCATION & PROFESSIONAL ORGANIZATIONS Bachelor of Science | Management and Administration Gordon State College | Barnesville, GA 14 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 securityrelated 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 highquality, 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. ACCOUNT MANAGEMENT 15 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. QUALITY ASSURANCE PROGRAM 16 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. 17 TRAINING 18 SUPERIOR SERVICE 101 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 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. 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. GOAL 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. 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. Team Dynamic: Hands-on, interactive sessions foster greater learning and strong relationships FOCUS 19 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. Security Protocols Safety Awareness Customer Service and Public Relations Record Keeping/Reporting Criteria Ethics and Professional Conduct SAMPLE MONTHLY TRAINING TOPICS: 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 20 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. DSI SECURITY SERVICES 600 West Adams Street, Dothan, Alabama 36301 1.800.239.5720 | dsisecurity.com 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 21 UNIFORM GUIDE ALL UNIFORM ITEMS MUST BE CLEANED AND WRINKLE FREE 1.800.239.5720 | DSISECURITY.COM 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 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. SECURITY TRANSITION PLAN 24 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. DSI SECURITY SERVICES 600 West Adams Street, Dothan, Alabama 36301 1.800.239.5720 | dsisecurity.com 25 . Branch Office 1009 N. O’Brien Street, Ste. 100 Tampa, FL 33607 www.dsisecurity.com 813.207.0040 John Thacker, Branch Manager – jthacker@dsisecurity.com MetWest . 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. Dacoda Weaver, Operations Manager – dweaver@dsisecurity.com6 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” Shirley Reynoso, Officer Manager – 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. sreynoso@dsisecurity.comto MetWest, please go to -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. 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! transition team members: . The DSI Tampa Team , Branch Manager – jthacker@dsisecurity.com . aver, Operations Manager – dweaver@dsisecurity.com . DWYSYWD , Officer Manager – sreynoso@dsisecurity.com 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! “DO WHAT YOU SAY YOU WILL DO” Tampa Team 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. WHY WORK FOR DSI? 27 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: 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. ADVANCED SURVEILLANCE 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. MOBILE PATROL AND OFFICER TOUR SYSTEMS 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. INCIDENT REPORTING AND MANAGEMENT SOFTWARE 28 REMOTE MONITORING AND COMMAND CENTERS 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. 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. 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. INTEGRATED SECURITY PLATFORMS 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. ACCESS CONTROL AND BIOMETRIC SYSTEMS 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. DATA ANALYTICS AND PREDICTIVE MODELING 29 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 1.800.239.5720 | DSISECURITY.COM MOBILE SURVEILLANCE SOLUTIONS 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 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) 30 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 toptier professionals from the security labor market. 32 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. 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 33 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. 34 35 36 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 42 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. DSI: Distinctively Different DWYSYWD: Do What You Say You Will Do 43 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 officer 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 specifically 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 officer 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, officer 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. Officers will enforce all access procedures consistently to maintain community integrity. Patrol & Community Monitoring: Officers 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 officers will respond to incidents, document all activity, and coordinate with law enforcement, fire, 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 Allocation 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 staffing, supervision, and operational consistency. Weekly Breakdown: • Site Sergeant: 40 hours @ $27/hr = $1,080 • Security Officers: 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 fixed weekly schedule of 168 hours to maintain service consistency. Introductory Promotion (First 60 Days) To support onboarding and transition, FTI offers an introductory rate: • Site Sergeant: 40 hours @ $25/hr • Officers: 128 hours @ $23/hr • Total Weekly Promotional Cost: $3,944 This represents an estimated savings of $336 per week during the first 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 staffing and compensation during high-demand periods. Additional 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 officer (Emergency Rate) This structure ensures proper staffing 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 officer 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. Table of Content_ Cover Pag< . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Cover Lette= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 ExperiencX Company HistorF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Weiser Security WHO WE ARE 2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Distinctive AdvantageI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Reference_ Client ReferenceI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Partial Client LisB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Understanding Scope of Worl Executive SummarF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Custom SolutionI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Approac@ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Weiser Differenc< . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Financial Stabilitn Financial SecuritF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Pricini Windward Pricing Pag< . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2A Pricing Pag< . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Additional Pricin@ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Hiring-Screening-Selectio] Employee Hirin@ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Screenin@ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 SelectioE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 PlacemenB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 BenefitI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Personnel-Training-Quality ControW Orlando Leadership Team-3 Ap . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 Windward Staffin@ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Windward Schedul< . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3A SupervisioE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Trainin@ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Training TopicI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Quality Contro= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Technologn Web Portal Dashboard.doc? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4A Weis-Guard Mobile.doL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Disaster Pla] Disaster PlaE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Sample COx Sample COI 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Florida Business LicensX Weiser Buss LiL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Addendum| Addendum5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Windward RFP 202. Windward RF> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Weiser Newslettec Weiser Log February 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 Out of Network Coverage In Network Coverage Office Locations Background “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 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 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 Security | Family-owned and operated 55 years of industry experience Top 10 U.S. security company Grown organically | No mergers or acquisitions Hiring/Retention Weiser Management Technology Integration Coverage Professional Memberships & Standards Nationwide | 30 Branches Across 400+ U.S. Cities 8 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. What sets Weiser Security apart from our competitors in the marketplace can be put into 4 main categories. 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. 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 10 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 14 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. 1. The right match 2. The right expectations 3. Relationship 4. Recognition 5. Respect 18 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. 19 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. 20 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. 21 FINANCIAL STABILITY 2024 ANNUAL REVENUE $202,866,524 COMPLETELY SELF FUNDED NO LONG TERM DEBT $10,000,000 LINE OF CREDIT THAT IS UNTOUCHED RECEIVABLES ARE NOT FACTORED COMPLETELY SELF FUNDED FAMILY OWNED FOR 55 YEARS 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 26 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 27 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: 1. Investigated by the Branch Staff 2. Double checked for accuracy by the Corporate Selection Controller to ensure our standards are met. 28 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 29 ASST VP, SR MANAGING DIRECTOR Edward Newman OPERATIONS MANAGER Richard Alcime ADMIN ASSISTANT Pat Miller SITE SUPERVISOR ASSISTANT SITE SUPERVISOR SECURITY OFFICER(S) Orlando, FL Branch Leadership Team VP, BUSINESS DEVELOP Leanna Pontow VP TECHNOLOGY SOLUTIONS Aleksander Potempa SR. REGIONAL VICE PRESIDENT Gregory T. Kerr ACCOUNT MANAGER Matthew R. McGrath ACCOUNT MANAGER Jitaree Pratt 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 33 Saturday Officer 4 Officer 5 Officer 6 34 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. 35 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 36 37 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. 1. Pre-site training 2. On-the-job training 3. In service training 4. 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 38 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 39 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. 44 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. 47 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. 1. 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. 2. 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”. 48 3. 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. 4. 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: a. Site personnel who volunteer to remain on post and/or in the area during the disaster emerency. b. 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. c. Management, Field Supervision, and “rover” personnel who may be detailed to assist the effort. d. Newly hired security personnel, who are trained to the standards required of the site and/or situation. 5. 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. 49 6. 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. 7. If necessary, security officers working at other nearby branches will be utilized to assist in securiy the facility. 8. 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. 9. 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). 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 51 oLength of time available oLong-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’soAll-Star RV Rental, 1700 E Plano Parkway, Plano, TX 75074, 972-516- 2222 52 . Hotel/Motel (do not count on availability) . Temporary bunk house o Resun Leasing, Inc, 785 Brogdon Road, Suwanee, GA 30024, 770-9455270, 877-723-8454 . Bedding/household Supplies . Food . Water . Cash . Toiletries . Uniform maintenance . Weapons (necessary?) . Power generator . First aid/medical . Hazardous material handling/protection 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: 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 NET POSITION SEPTEMBER 30, 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: 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 CHANGES IN NET POSITION FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 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 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 Governmental Activities See notes to the financial statements WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA STATEMENT OF ACTIVITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025 Functions/Programs Expenses 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 Total governmental activities 2,031,684 3,344,512 47,938 103,592 1,464,358 General revenues: 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 Program Revenues Net (Expense) Revenue and Changes in Net Position Charges for Services Operating Grants and Contributions Capital Grants and Contributions Governmental Activities See notes to the financial statements WINDWARD COMMUNITY DEVELOPMENT DISTRICT OSCEOLA COUNTY, FLORIDA BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2025 Debt General Service ASSETS 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 Total Governmental Funds Major Funds Capital Projects 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: Cost of capital assets 13,841,171 Accumulated depreciation (2,331,368) 11,509,803 Accrued interest payable (144,266) Bonds payable (7,015,000) (7,159,266) Net position of governmental activities $ 8,929,929 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. 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, are reported in the government-wide financial statements. 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 Debt General Service 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 Major Funds Total Governmental Capital Projects Funds See notes to the financial statements 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 Net change in fund balances - total governmental funds $ 322,373 Amounts reported for governmental activities in the statement of activities are different because: 2,025 1,590,000 (461,372) 28,918 Change in net position of governmental activities $ 1,481,944 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. 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. 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. 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. See notes to the financial statements 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: 1. Allocating and levying assessments. 2. Approving budgets. 3. Exercising control over facilities and properties. 4. Controlling the use of funds generated by the District. 5. Approving the hiring and firing of key personnel. 6. 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: a) The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act; b) Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; c) Interest bearing time deposits or savings accounts in qualified public depositories; d) 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. a) Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1. b) Public hearings are conducted to obtain comments. c) Prior to October 1, the budget is legally adopted by the District Board. d) All budget changes must be approved by the District Board. e) The budgets are adopted on a basis consistent with generally accepted accounting principles. f) 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 US Bank Money Market Funds 3 ,845,678 Not available N/A $ 4,413,264 Weighted average of the fund portfolio: 47 days Investment in Local Government Surplus Funds Trust Fund (Florida PRIME) $ 5 67,586 S&P AAAm 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: Additions Reductions Governmental activities Capital assets, being depreciated 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 2 84,428 8 8,992 - 3 73,420 Infrastructure - stormwater 1 ,066,826 2 68,813 - 1 ,335,639 Infrastructure - other 5 18,742 1 03,567 - 6 22,309 Total accumulated depreciation 1 ,869,996 4 61,372 - 2 ,331,368 Total capital assets being depreciated 11,969,150 (459,347) - 11,509,803 Governmental activities capital assets, net $ 1 1,969,150 $ ( 459,347) $ - $ 1 1,509,803 Beginning Balance Ending Balance 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: Additions Reductions 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 Beginning Balance Ending Balance Due Within One Year NOTE 6 – LONG-TERM LIABILITIES (Continued) At September 30, 2025, the scheduled debt service requirements on the long-term debt were as follows: Principal Interest Total 2026 $ 1 50,000 $ 3 46,238 $ 4 96,238 2027 1 55,000 3 39,820 4 94,820 2028 1 60,000 3 33,220 4 93,220 2029 1 70,000 3 26,365 4 96,365 2030 1 80,000 3 19,073 4 99,073 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 8 14,225 2 ,499,225 2046-2050 1 ,930,000 3 32,640 2 ,262,640 2051 2 45,000 1 1,025 2 56,025 Total $ 7 ,015,000 $ 5 ,460,789 $ 1 2,475,789 Governmental Activities Year ending September 30: 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 Original & Final 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 1 38,529 166,703 (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 5 0,000 220,313 170,313 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 Variance with Final Budget - Positive (Negative) Budgeted Amounts Actual Amounts 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: I. Current year findings and recommendations. II. Status of prior year findings and recommendations. III. 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 I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS None II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS None III. 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: 1. 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. 2. 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. 3. 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. 4. The name or official title and legal authority of the District are disclosed in the notes to the financial statements. 5. The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 6. 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. 7. 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.