Windward
Community Development District Agenda
June 17, 2026

Agenda

Windward
Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526
June 10, 2026
Board of Supervisors Windward Community Development District
Dear Board Members:
The regular meeting of the Board of Supervisors of the Windward Community Development District will be held Wednesday, June 17, 2026 at 1:00 p.m. at 7813 Four Seasons Blvd., Kissimmee, Florida 34747. Following is the agenda for the meeting:

Board of Supervisors Meeting

Call to Order
Roll Call
Pledge of Allegiance
Public Comment Period
Approval of Minutes of the May 20, 2026 Workshop and Board of Supervisors Meetings
Review and Ranking of Proposals Received for Security Services and Selection of Vendor
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Paid/ Unpaid Invoices for Approval
Balance Sheet and Income Statement
Field Manager
Consideration of Proposal for Back Flow Reapir
Other Business
Supervisors’ Requests
Adjournment

Minutes

to be provided under separate cover

Section VI

Windward CDD - Security RFP 2026			

Firm Name	1- Personnel & Equipment
(25 points possible)	2- Expirience
(25 points possible)	3- Understanding of Scope of Work
(25 points possible)	4- Financial Capacity
(10 points possible)	5- Price
(10 points possible)	6- Reasonableness of
Numbers (5 points possible)	TOTALS	
APEX					9.4			
DSI					9.6			
FTI					9.2			
Weiser					10			
NAME:

Section VII

Section C

Section 1

Windward  Community Development District

Summary of Check Register

	May 7, 2026 to June 3,	2026		
	Fund	Date	Check No.'s		Amount	

General Fund		

5/12/26	

1248-1252	

$	

109,767.85	
		5/14/26	1253-1253	$	500,000.00	
		5/26/26	1254-1266	$	143,871.98	
		6/3/26	1267-1269	$	31,559.00	
			Total Amount	$	785,198.83	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/26	PAGE	1
*** CHECK DATES 05/07/2026 - 06/03/2026 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT	#	
5/12/26 00010	5/06/26	6513-04. 202604 320-53800-43000	*	30.80			
	17031 KEY BAY TRL			
5/07/26	5497-04. 202604 320-53800-43000	*	373.36	
	79811 FOUR SEASONS ENT			
5/07/26	6042-04. 202604 320-53800-43000	*	31.51	
	7701 FOUR SEASONS BLVD			
5/07/26	7572-04. 202604 320-53800-43500	*	1,402.69	
	000 FOURSEASONS BLVD LITE			
5/11/26	5059-04. 202604 320-53800-43000	*	30.80	
	24081 SANDY CREEK TRAIL			
5/11/26	5281-04. 202604 320-53800-43000	*	139.39	
	7980 FOUR SEASONS BLVD			
5/11/26	6274-04. 202604 320-53800-43000	*	43.73	
	77001 FOUR SEASONS BLVD			
5/11/26	6761-04. 202604 320-53800-43000	*	43.46	
	78151 FOUR SEASONS BLVD			
5/11/26	7829-04. 202604 320-53800-43000	*	39.95	
	78151 FOUR SEASONS BLVD			
5/11/26	8052-04. 202604 320-53800-43000	*	30.80	
	79011 HANSON BAY PL			
5/12/26	1747-04. 202604 320-53800-43000	*	19.72	
	23131 SEAGRASS PT RET-PND			
5/12/26	8932-04. 202604 320-53800-43000	*	19.75	

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

21421 LIMESTONE TRL

DUKE ENERGY	2,205.96 001248

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00004	3/10/26 OSA25203 202605 310-51300-48000	*	236.05

- - - - - - - -	ORLANDO SENTINEL
- - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	236.05
- - - - -	001249
- - -	
5/12/26 00009	4/29/26	4559-04. 202604	320-53800-43100	*	22,015.23	
0 FOUR SEASONS	BLVD	
4/29/26	8619-04. 202604	320-53800-43100	*	36.95	
7980 FOUR SEASONS	
4/29/26	8639-04. 202604 320-53800-43100	*	17.03	
7900 FOURSEASONS BLVD ODD	
4/29/26	9609-04. 202604 320-53800-43100	*	30.15	
7980 FOUR SEASONS BLVD GH	

RFP SECURITY

TOHO WATER AUTHORITY	22,099.36 001250
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00060	5/11/26 51126	202605 300-58100-10000	*	50,000.00
FY26 CAP TRANSFER
WINDWARD CDD BANK UNITED	50,000.00 001251
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/12/26 00025	5/11/26 51126	202605 300-20700-10000	*	17,065.85
ASSESSMENT TXFR - S2018
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/26	PAGE	2
*** CHECK DATES 05/07/2026 - 06/03/2026 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

	ASSESSMENT TXFR - S2020
WINDWARD CDD/US BANK								35,226.48	001252	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	- - - - - - - - - - -	- - -	
5/14/26 00061	5/13/26 51326	202605 300-15100-10000			*					500,000.00		
	TXFR EXCESS FUNDS TO SBA										
	STATE BOARD OF ADMINISTRATION C/O								500,000.00	001253	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	- - - - - - - - - - -	- - -	
5/26/26 00014	4/01/26 258807	202605 320-53800-47000			*					120.00		
	WI-PAK MONTHLY SVC APR26										
	5/01/26 258944	202605 320-53800-57400			*					64.34		
	GATE SERVICE										
	ACCESS CONTROL SYSTEMS LLC								184.34	001254	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	- -	-	-	-	-	- - - - - - - - - - -	- - -	
5/26/26 00041	4/30/26 21727	202605 320-53800-47100			*					375.00		
	LAKE MAINTENANCE APR26										

5/11/26 51126	202605 300-20700-10000	*	18,160.63

AQUATIC WEED MANAGEMENT, INC	375.00 001255
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00010	5/13/26 0124-04. 202605 320-53800-43500	*	1,662.60
000 SHADOW TREE LN
5/13/26 5801-04. 202605 320-53800-43500	*	1,553.14
4 SEASONS PH1B SL
5/18/26 6977-05. 202605 320-53800-43500	*	1,552.21
000 SAND HILL RD
DUKE ENERGY	4,767.95 001256
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00018	4/14/26 27	202605 310-51300-31301	*	500.00
AMORT SCHED 2020A-1
DISCLOSURE SERVICES LLC	500.00 001257
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/22/26 99999	5/22/26 VOID	202605 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 001258
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00001	2/28/26 300	202605 320-53800-34100	*	1,481.60
GENERAL REPAIRS
4/01/26 302	202605 320-53800-12000	*	2,000.00
FIELD MANAGEMENT - APR 26
4/01/26 303	202605 310-51300-34000	*	4,583.33
MANAGEMENT FEES - APR 26
4/01/26 303	202605 310-51300-35200	*	92.75
WEBSITE ADMIN - APR 26
4/01/26 303	202605 310-51300-35100	*	162.33
INFORMATION TECH - APR 26
4/01/26 303	202605 310-51300-31300	*	841.75
DISSEMINATION - APR 26
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/26	PAGE	3
*** CHECK DATES 05/07/2026 - 06/03/2026 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	
	4/01/26	
	4/01/26	
	4/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	
	5/01/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
303	202605 310-51300-51000	*	.30

202605 310-51300-42000	*	7.40	
202605 310-51300-42500	*	42.75	
202605 320-53800-12000	*	2,000.00	

OFFICE SUPPLIES 303
POSTAGE 303
COPIES 304

*	4,583.33		
*	92.75			
*	162.33			
*	841.75			
*	.39			

FIELD MANAGEMENT - MAY 26
305	202605 310-51300-34000
MANAGEMENT FEES - MAY 26
305	202605 310-51300-35200
WEBSITE ADMIN - MAY 26
305	202605 310-51300-35100
INFORMATION TECH - MAY 26
305	202605 310-51300-31300
DISSEMINATION - MAY 26
305	202605 310-51300-51000
OFFICE SUPPLIES
5/01/26 305	202605 310-51300-42000	*	215.12
POSTAGE
5/01/26 305	202605 310-51300-42500	*	90.00
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	17,197.88 001259
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00002	4/13/26 152139	202605 310-51300-31500	*	2,469.70
GENERAL COUNSEL - MAR 26
4/13/26 152140	202605 310-51300-31500	*	608.00
CONSTRUCT DEFECTS MAR26
4/13/26 152141	202605 310-51300-31500	*	2,946.45
JUNIPER CLAIM MAR26
LATHAM LUNA EDEN & BEAUDINE LLP	6,024.15 001260
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00070	3/31/26 228376	202605 310-51300-31100	*	2,252.50
ENGINEERING FEE FEB26
PEGASUS ENGINEERING, LLC	2,252.50 001261
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/22/26 99999	5/22/26 VOID	202605 000-00000-00000	C	.00 VOID CHECK
******INVALID VENDOR NUMBER******	.00 001262
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00059	9/30/25 20397	202605 320-53800-46400	*	972.10
IRRIGATION REPAIRS
2/27/26 23560	202605 320-53800-46400	*	47.91
IRRIGATION REPAIRS
2/27/26 23561	202605 320-53800-46400	*	90.71
IRRIGATION REPAIRS
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/26	PAGE	4
*** CHECK DATES 05/07/2026 - 06/03/2026 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	
	2/27/26	
	2/27/26	
	2/27/26	
	3/01/26	
	4/01/26	
	4/13/26	
	4/15/26	
	4/15/26	
	4/30/26	
	5/01/26	
	5/01/26	
	5/01/26	

	AMOUNT	#	
*	96.49			
*	58.86			
*	47.91			
*	13,337.00			
*	13,337.00			
*	53,000.00			
*	786.86			
*	2,323.67			
*	24,830.00			
*	35.00			
*	41.65			
*	425.00			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
23562	202605 320-53800-46400
IRRIGATION REPAIRS
23563	202605 320-53800-46400
IRRIGATION REPAIRS
23564	202605 320-53800-46400
IRRIGATION REPAIRS
22467	202605 320-53800-46800
LANDSCAPE MAINT - MAR 26
23148	202605 320-53800-46800
LANDSCAPE MAINT - APR 26
23368	202605 320-53800-46700
TREE TRIMMING FTAIL PALMS 23422	202605 320-53800-46400
IRRIGATION REPAIRS
23447	202605 320-53800-46400
IRRIGATION REPAIRS
23688	202605 320-53800-46700
PLANT REPLACEMENT
23875	202605 320-53800-46400
IRRIGATION REPAIRS
23876	202605 320-53800-46400
IRRIGATION REPAIRS
23880	202605 320-53800-46701
TREE REMOVAL
PRINCE & SONS, INC.	109,430.16 001263
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00011	3/03/26 20500021 202605 310-51300-31100	*	190.00
ENGINEERING FEE FEB26
PAPE DAWSON CONSULTING ENGINEERS	190.00 001264
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00062	5/01/26 31783	202605 320-53800-46900	*	750.00
FOUNTAIN MAINT - MAY 26
RESORT POOL SERVICES	750.00 001265
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/26/26 00052	4/29/26 6111	202605 320-53800-47100	*	1,200.00
DISC POND MAINT - APR 26
4/29/26 6111	202605 320-53800-47100	*	1,000.00
TILL POND - APR 26
TOOLE'S TRACTOR SERVICES & H2O	2,200.00 001266
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/26 00010	5/28/26 7366-05. 202605 320-53800-43500	*	4,132.48
000 SHADOW TREE LN
DUKE ENERGY	4,132.48 001267
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/26 00069	5/05/26 1025928	202605 320-53800-57400	*	4,912.49
GUARDHOUSE LADDER
INDUSTRIAL PRODUCTS LIMITED LLC	4,912.49 001268
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	6/10/26	PAGE	5
*** CHECK DATES 05/07/2026 - 06/03/2026 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/03/26 00009	5/21/26 8979-05. 202605 320-53800-43100	*	22,514.03
7700 FOUR SEASONS
TOHO WATER AUTHORITY	22,514.03 001269
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	785,198.83
TOTAL FOR REGISTER	785,198.83

WWRD --WINDWARD--	ZYAN

Section 3

Windward
Community Development District

Unaudited Financial Reporting
May 31, 2026

TABLE OF CONTENTS

1		Balance Sheet	

2-3	
	General Fund Income Statement	

4	
	Series 2018 - A1 Debt Service Income Statement	

5	
	Series 2020 - A1 Debt Service Income Statement	

6	
	Series 2018 Capital Projects Income Statement	

7	
	Series 2020 Capital Projects Income Statement	

8	
	Capital Reserve Fund	

9-10	
	Month To Month	

11-12	
	Long Term Debt Summary	

13-14	
	Utility Schedule 	

15	
	Cost Share Contribution Schedule	

16	
	Accounts Payable Aging Report	

17	
	Special Assessment Receipts Schedule	

Windward
Community Development District Combined Balance Sheet
May 31, 2026

	General	Debt Service Fund		Fund	Capital Projects Fund	Capital Reserve Fund	Totals Governmental Funds	
Assets:
Cash:
Operating Account	

$	

264,642	$	-	

$	-	

$	-	

$	264,642	
State Board of Administration	$	1,083,217	$	-	$	-	$	-	$	1,083,217	
Capital Reserve Account	$	-	$	-	$	-	$	102,107	$	102,107	
Prepaid Expense	$	1,053	$	-	$	-	$	-	$	1,053	
Due from Other	$	50,053	$	-	$	-	$	-	$	50,053	
Investments
Series 2018 A-1/A-2 Reserve A-1	

$	

-	$	119,413	

$	-	

$	-	

$	119,413	
Reserve A-2	$	-	$	145	$	-	$	-	$	145	
Revenue	$	-	$	154,095	$	-	$	-	$	154,095	
Prepayment A-1	$	-	$	1,589	$	-	$	-	$	1,589	
Construction
Series 2020 A-1/A-2	$	-	$	-	$	6,132	$	-	$	6,132	
Reserve A-1	$	-	$	127,319	$	-	$	-	$	127,319	
Revenue	$	-	$	386,291	$	-	$	-	$	386,291	
Construction	$	-	$	-	$	2,893,197	$	-	$	2,893,197	
Total Assets	$	1,398,965	$	788,850	$	2,899,329	$	102,107	$	5,189,251	
Liabilities:						
Accounts Payable	$	57,653	$	-	$	-	$	-	$	57,653	
Total Liabilities	$	57,653	$	-	$	-	$	-	$	57,653	
Fund Balances:
Nonspendable:
Prepaid Items	$	1,053
Restricted for:
Debt Service	$	-	

$	-

$	788,850	

$	-	$	-	$	1,053

$	-	$	-	$	788,850	
Capital Projects	$	-	$	-	$	2,899,329	$	-	$	2,899,329	
Capital Reserves	$	-	$	-	$	-	$	102,107	$	102,107	
Unassigned	$	1,340,260	$	-	$	-	$	-	$	1,340,260	
Total Fund Balances	$	1,341,312	$	788,850	$	2,899,329	$	102,107	$	5,131,599	
						
Total Liabilities & Fund Balance	$	1,398,965	$	788,850	$	2,899,329	$	102,107	$	5,189,251	

Assigned for:

Windward
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Forecast #1	Prorated Budget		Actual		
		Budget	Thru 05/31/26	Thru 05/31/26		Variance	
Revenues									
Assessments - Tax Roll	$	1,378,623	$	1,378,623	$	1,377,321	$	(1,302)	
Interest Income	$	-	$	-	$	23,383	$	23,383	
Total Revenues	$	1,378,623	$	1,378,623	$	1,400,705	$	22,082	

Expenditures:									
General & Administrative:									
Supervisors Fees	$	12,000	$	8,000	$	-	$	8,000	
FICA Expense	$	500	$	333	$	-	$	333	
Engineering	$	16,000	$	10,667	$	3,250	$	7,417	
Attorney	$	50,000	$	33,333	$	25,942	$	7,392	
Arbitrage	$	900	$	-	$	-	$	-	
Dissemination	$	10,101	$	6,734	$	6,734	$	-	
Reamortization Schedules	$	-	$	-	$	750	$	(750)	
Annual Audit	$	6,500	$	6,500	$	6,700	$	(200)	
Trustee Fees	$	8,008	$	8,008	$	8,443	$	(435)	
Assessment Administration	$	5,565	$	5,565	$	5,565	$	-	
Management Fees	$	55,000	$	36,667	$	36,667	$	-	
Information Technology	$	1,948	$	1,299	$	1,299	$	-	
Website Maintenance	$	1,113	$	742	$	742	$	-	
Telephone	$	125	$	83	$	-	$	83	
Postage	$	800	$	533	$	749	$	(215)	
Travel Per Diem	$	660	$	440	$	-	$	440	
Printing & Binding	$	500	$	333	$	254	$	79	
Insurance	$	6,817	$	6,817	$	7,028	$	(211)	
Legal Advertising	$	1,500	$	1,000	$	733	$	267	
Other Current Charges	$	2,000	$	1,333	$	326	$	1,008	
Office Supplies	$	150	$	100	$	331	$	(231)	
Property Appraiser	$	500	$	500	$	500	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	180,862	$	129,163	$	106,185	$	22,977	

Windward
Community Development District General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Forecast #1	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Operation & Maintenance					
Field Expenditures
Field Services	

$	24,000	

$	16,000	

$	16,000	

$	-	
Facility Maintenance	$	18,500	$	12,333	$	2,858	$	9,475	
Electric	$	160,009	$	106,673	$	76,106	$	30,567	
Water & Sewer	$	300,000	$	200,000	$	123,528	$	76,472	
Security Building Maintenance	$	15,000	$	10,000	$	20,605	$	(10,605)	
Landscape Maintenance	$	260,000	$	173,333	$	105,259	$	68,074	
Landscape Contingency	$	149,552	$	99,701	$	141,745	$	(42,044)	
Property Insurance	$	10,000	$	10,000	$	6,889	$	3,111	
Fountain Maintenance	$	14,600	$	9,733	$	6,550	$	3,183	
Lake Maintenance	$	22,100	$	14,733	$	11,425	$	3,308	
Irrigation Repairs	$	100,000	$	66,667	$	11,473	$	55,193	
Roadway Maintenance	$	9,000	$	6,000	$	-	$	6,000	
Sidewalk Repair	$	-	$	-	$	45,646	$	(45,646)	
Contingency	$	65,000	$	43,333	$	14,608	$	28,725	
Total Operations & Maintenance Expenditures	$	1,147,761	$	768,507	$	582,693	$	185,814	
					
Total Expenditures	$	1,328,623	$	897,670	$	688,878	$	208,792	
					
Excess (Deficiency) of Revenues over Expenditures	$	50,000		$	711,826		
Other Financing Sources/(Uses)					
Transfer In/Out	$	(50,000)	$	(50,000)	$	(50,000)	$	-	
Total Other Financing Sources/(Uses)	$	(50,000)	$	(50,000)	$	(50,000)	$	-	
					
Net Change in Fund Balance	$	-		$	661,826		
					
Fund Balance - Beginning	$	-		$	679,486		
					
Fund Balance - Ending	$	-		$	1,341,312		

Windward
Community Development District Debt Service Fund - Series 2018-A1
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues					
Assessments - 2018 A1 Tax Roll	$	243,648	$	243,648	$	238,911	$	(4,737)	
Interest Income	$	6,484	$	6,484	$	7,727	$	1,243	
Total Revenues	$	250,132	$	250,132	$	246,638	$	(3,494)	

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

$	89,005	

$	89,005	

$	89,005	

$	-	
Special Call - 11/1	$	-	$	-	$	50,000	$	(50,000)	
Principal - 5/1	$	65,000	$	65,000	$	65,000	$	-	
Interest - 5/1	$	89,005	$	87,565	$	87,565	$	-	
Total Expenditures	$	243,010	$	241,570	$	291,570	$	(50,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	7,122		$	(44,932)		
					
Fund Balance - Beginning	$	151,223		$	320,173		
					
Fund Balance - Ending	$	158,345		$	275,241		

Windward
Community Development District Debt Service Fund - Series 2020-A1
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues					
Assessments - 2020 A1 Tax Roll	$	255,379	$	255,379	$	254,237	$	(1,142)	
Interest Income	$	10,568	$	10,568	$	18,443	$	7,874	
Total Revenues	$	265,948	$	265,948	$	272,680	$	6,732	

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

$	84,114	

$	84,114	

$	84,114	

$	-	
Principal - 5/1	$	85,000	$	85,000	$	85,000	$	-	
Interest - 5/1	$	84,114	$	84,114	$	84,114	$	-	
Total Expenditures	$	253,228	$	253,228	$	458,228	$	(205,000)	
					
Excess (Deficiency) of Revenues over Expenditures	$	12,720		$	(185,548)		
					
Fund Balance - Beginning	$	135,605		$	699,157		
					
Fund Balance - Ending	$	148,325		$	513,610		

Windward
Community Development District Capital Projects Fund - Series 2018
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
		Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues

Interest	

$		

-	$	-	$	147	

$	147	
Total Revenues	$		-	$	-	$	147	$	147	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	147		
					
Fund Balance - Beginning	$		-	$	5,984		
					
Fund Balance - Ending	$		-	$	6,132		

Windward
Community Development District Capital Projects Fund - Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
		Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues					
Interest	$		-	$	-	$	69,539	$	69,539	
Total Revenues	$		-	$	-	$	69,539	$	69,539	

Expenditures:
Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$		-	$	69,539		
					
Fund Balance - Beginning	$		-	$	2,823,658		
					
Fund Balance - Ending	$		-	$	2,893,197		

Windward
Community Development District Capital Reserve
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2026

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/26	Thru 05/31/26	Variance	

Revenues					
Interest	$	311	$	311	$	1,175	$	864	
Total Revenues	$	311	$	311	$	1,175	$	864	

Expenditures:
Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	311		$	1,175		

Other Financing Sources/(Uses)					
Transfer In (Out)	$	50,000	$	50,000	$	50,000	$	-	
Total Other Financing Sources (Uses)	$	50,000	$	50,000	$	50,000	$	-	
					
Net Change in Fund Balance	$	50,311		$	51,175		
					
Fund Balance - Beginning	$	277,041		$	50,932		
					
Fund Balance - Ending	$	327,352		$	102,107		

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

Revenues																											
Assessments - Tax Roll	$	-	$	257,156	$	981,571	$	40,210	$	31,280	$	12,287	$	36,673	$	18,144	$	-	$		-	$	-	$	-	$	1,377,321	
Interest Income	$	2,067	$	1,942	$	1,938	$	3,221	$	3,367	$	3,622	$	3,517	$	3,710	$	-	$		-	$	-	$	-	$	23,383	
Total Revenues	$	2,067	$	259,098	$	983,508	$	43,432	$	34,647	$	15,910	$	40,190	$	21,854	$	-	$		-	$	-	$	-	$	1,400,705	

Expenditures:																											
General & Administrative:																											
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	-	
Engineering	$	808	$	-	$	-	$	-	$	-	$	-	$	-	$	2,443	$	-	$		-	$	-	$	-	$	3,250	
Attorney	$	5,093	$	2,561	$	3,533	$	-	$	-	$	3,601	$	5,131	$	6,024	$	-	$		-	$	-	$	-	$	25,942	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	-	
Dissemination	$	842	$	842	$	842	$	842	$	-	$	842	$	842	$	1,684	$	-	$		-	$	-	$	-	$	6,734	
Reamortization Schedules	$	250	$	-	$	-	$	-	$	-	$	-	$	-	$	500	$	-	$		-	$	-	$	-	$	750	
Annual Audit	$	-	$	-	$	-	$	-	$	6,700	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	6,700	
Trustee Fees	$	956	$	4,074	$	3,412	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	8,443	
Assessment Administration	$	5,565	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	5,565	
Management Fees	$	4,583	$	4,583	$	4,583	$	4,583	$	-	$	4,583	$	4,583	$	9,167	$	-	$		-	$	-	$	-	$	36,667	
Information Technology	$	162	$	162	$	162	$	162	$	-	$	162	$	162	$	325	$	-	$		-	$	-	$	-	$	1,299	
Website Maintenance	$	93	$	93	$	93	$	93	$	-	$	93	$	93	$	186	$	-	$		-	$	-	$	-	$	742	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	-	
Postage	$	176	$	62	$	4	$	87	$	-	$	14	$	183	$	223	$	-	$		-	$	-	$	-	$	749	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	-	
Printing & Binding	$	12	$	16	$	18	$	59	$	-	$	9	$	7	$	133	$	-	$		-	$	-	$	-	$	254	
Insurance	$	7,028	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	7,028	
Legal Advertising	$	-	$	497	$	-	$	-	$	-	$	-	$	-	$	236	$	-	$		-	$	-	$	-	$	733	
Other Current Charges	$	38	$	-	$	35	$	51	$	40	$	44	$	76	$	41	$	-	$		-	$	-	$	-	$	326	
Office Supplies	$	328	$	1	$	0	$	1	$	-	$	1	$	0	$	1	$	-	$		-	$	-	$	-	$	331	
Property Appraiser	$	-	$	-	$	-	$	-	$	-	$	500	$	-	$	-	$	-	$		-	$	-	$	-	$	500	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$	-	$	-	$	175	
Total General & Administrative:	$	26,109	$	12,890	$	12,682	$	5,878	$	6,740	$	9,848	$	11,078	$	20,960	$	-	$		-	$	-	$	-	$	106,185	

Windward

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

Community Development District Month to Month

Operation & Maintenance		
Field Expenditures
Field Services	

$	2,000	

$	2,000	

$	2,000	

$	2,000	

$	-	

$	2,000	

$	2,000	

$	4,000	

$	-  $	-  $	-  $	-  $	16,000	
Facility Maintenance	$	-	$	907	$	-	$	470	$	-	$	-	$	-	$	1,482	$	-  $	-  $	-  $	-  $	2,858	
Electric	$	10,358	$	10,335	$	15,744	$	2,460	$	5,350	$	8,611	$	12,158	$	11,091	$	-  $	-  $	-  $	-  $	76,106	
Water & Sewer	$	15,999	$	16,560	$	13,309	$	15,105	$	15,263	$	7,124	$	22,943	$	17,226	$	-  $	-  $	-  $	-  $	123,528	
Security Building Maintenance	$	7,988	$	1,364	$	1,870	$	265	$	1,794	$	-	$	2,348	$	4,977	$	-  $	-  $	-  $	-  $	20,605	
Landscape Maintenance	$	15,037	$	15,037	$	15,037	$	15,037	$	-	$	3,400	$	15,037	$	26,674	$	-  $	-  $	-  $	-  $	105,259	
Landscape Contingency	$	16,330	$	11,175	$	12,510	$	2,875	$	-	$	-	$	20,600	$	78,255	$	-  $	-  $	-  $	-  $	141,745	
Property Insurance	$	6,889	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	6,889	
Fountain Maintenance	$	1,300	$	750	$	750	$	750	$	750	$	750	$	750	$	750	$	-  $	-  $	-  $	-  $	6,550	
Lake Maintenance	$	2,575	$	375	$	2,575	$	375	$	-	$	2,575	$	375	$	2,575	$	-  $	-  $	-  $	-  $	11,425	
Irrigation Repairs	$	336	$	861	$	456	$	655	$	2,818	$	-	$	1,846	$	4,501	$	-  $	-  $	-  $	-  $	11,473	
Roadway Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-	
Sidewalk Repair	$	-	$	11,411	$	-	$	34,234	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	45,646	
Contingency	$	120	$	120	$	280	$	120	$	3,628	$	120	$	10,100	$	120	$	-  $	-  $	-  $	-  $	14,608	
Total Operations & Maintenance Expenses	$	78,932	$	70,894	$	64,531	$	74,346	$	29,604	$	24,580	$	88,156	$	151,650	$	-  $	-  $	-  $	-  $	582,693	
										
Total Expenditures	$	105,041	$	83,784	$	77,214	$	80,223	$	36,344	$	34,428	$	99,234	$	172,611	$	-  $	-  $	-  $	-  $	688,878	
										
Excess (Deficiency) of Revenues over Expenditures	$	(102,974)	$	175,314	$	906,295	$	(36,792)	$	(1,697)	$	(18,518)	$	(59,044)	$	(150,757)	$	-  $	-  $	-  $	-  $	711,826	
Other Financing Sources/(Uses)										
Transfer In/Out	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(50,000)	$	-  $	-  $	-  $	-  $	(50,000)	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(50,000)	$	-  $	-  $	-  $	-  $	(50,000)	
										
Net Change in Fund Balance	$	(102,974)	$	175,314	$	906,295	$	(36,792)	$	(1,697)	$	(18,518)	$	(59,044)	$	(200,757)	$	-  $	-  $	-  $	-  $	661,826	

Windward
Community Development District LONG TERM DEBT REPORT

SERIES 2018A-1, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATES:	4.500%, 5.100%, 5.700%, 5.800% MATURITY DATE:		5/1/2049
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE RESERVE FUND REQUIREMENT		$119,413
RESERVE FUND BALANCE	$119,413

BONDS OUTSTANDING - 11/07/18	$3,460,000
PRINCIPAL PAYMENT - 05/01/20	($50,000)
PRINCIPAL PAYMENT - 05/01/21	($50,000)
PRINCIPAL PAYMENT - 05/01/22	($50,000)
PRINCIPAL PAYMENT - 05/01/23	($55,000)
PRINCIPAL PAYMENT - 05/01/24	($60,000)
PRINCIPAL PAYMENT - 05/01/25	($60,000)
SPECIAL CALL - 08/01/25	($15,000)
SPECIAL CALL - 11/01/25	($50,000)	
CURRENT BONDS OUTSTANDING	$3,070,000	

SERIES 2018A-2, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATES:	5.800%
MATURITY DATE:	11/1/2029
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL INTEREST RESERVE FUND REQUIREMENT		$145
RESERVE FUND BALANCE	$145

BONDS OUTSTANDING - 11/07/18	$4,120,000
SPECIAL CALL - 05/01/19	($150,000)
SPECIAL CALL - 08/01/19	($245,000)
SPECIAL CALL - 11/01/19	($330,000)
SPECIAL CALL - 02/01/20	($200,000)
SPECIAL CALL - 05/01/20	($205,000)
SPECIAL CALL - 08/01/20	($305,000)
SPECIAL CALL - 11/01/20	($665,000)
SPECIAL CALL - 02/01/21	($580,000)
SPECIAL CALL - 05/01/21	($85,000)
SPECIAL CALL - 08/01/21	($1,060,000)
SPECIAL CALL - 11/01/21	($210,000)
SPECIAL CALL - 02/01/22	($75,000)
SPECIAL CALL - 05/01/22	($5,000)
SPECIAL CALL - 11/01/22	($5,000)	

Windward
Community Development District LONG TERM DEBT REPORT

SERIES 2020A-1, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATES:	3.00%, 3.650%, 4.250%, 4.500% MATURITY DATE:		5/1/2051
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL DEBT SERVICE RESERVE FUND REQUIREMENT		$120,375
RESERVE FUND BALANCE	$127,319

BONDS OUTSTANDING - 10/29/20	$4,230,000
PRINCIPAL PAYMENT - 05/01/22	($75,000)
PRINCIPAL PAYMENT - 05/01/23	($80,000)
PRINCIPAL PAYMENT - 05/01/24	($80,000)
SPECIAL CALL - 11/1/24	($15,000)
PRINCIPAL PAYMENT - 05/01/25	($85,000)
SPECIAL CALL - 5/1/26	($205,000)	
CURRENT BONDS OUTSTANDING	$3,690,000	

SERIES 2020A-2, SPECIAL ASSESSMENT REVENUE BONDS

INTEREST RATES:	4.400%
MATURITY DATE:	11/1/2035
RESERVE FUND DEFINITION	50% MAXIMUM ANNUAL INTEREST RESERVE FUND REQUIREMENT		$0
RESERVE FUND BALANCE	$0

BONDS OUTSTANDING - 10/29/20	$8,010,000
SPECIAL CALL - 11/01/21	($230,000)
SPECIAL CALL - 02/01/22	($675,000)
SPECIAL CALL - 05/01/22	($480,000)
SPECIAL CALL - 08/01/22	($715,000)
SPECIAL CALL - 11/01/22	($485,000)
SPECIAL CALL - 02/01/23	($1,045,000)
SPECIAL CALL - 05/01/23	($410,000)
SPECIAL CALL - 08/01/23	($410,000)
SPECIAL CALL - 11/01/23	($580,000)
SPECIAL CALL - 02/01/24	($700,000)
SPECIAL CALL - 05/01/24	($420,000)
SPECIAL CALL - 08/01/24	($445,000)
SPECIAL CALL - 11/01/24	($245,000)
SPECIAL CALL - 02/01/25	($510,000)
SPECIAL CALL - 05/01/25	($450,000)
SPECIAL CALL - 08/01/25	($210,000)	

Windward
Community Development District Utility Schedule
Fiscal Year 2025
ACCOUNT#	SERVICE ADDRESS	Oct-24	Nov-24	Dec-24	Jan-25	Feb-25	Mar-25	Apr-25	May-25	Jun-25	Jul-25	Aug-25	Sep-25	TOTAL	
Toho Water Authority

622453-033088619	7900 Four Seasons Even Boulevard Fountain	$	92	$	123	$	141	$	150	$	160	$	160	$	164	$	30	$	18	$	16	$	18	$	23	$	1,095	
622453-033088639	7900 Four Seasons Odd Boulevard Fountain	$	46	$	51	$	51	$	46	$	48	$	44	$	41	$	39	$	32	$	34	$	32	$	34	$	499	
622453-033089609	7980 Four Seasons Boulevard GH	$	27	$	28	$	28	$	28	$	28	$	28	$	28	$	28	$	28	$	28	$	28	$	25	$	332	
622453-033278979	7700 Four Seasons Block Even	$  25,508	$  34,437	$  24,428	$  20,978	$  28,658	$	30,510	$  30,417	$	32,692	$  25,226	$  15,611	$	9,773	$	7,651	$ 285,888	
622453-033174559	0 Four Seasons Boulevard	$  14,057	$  22,712	$  23,912	$  22,416	$  28,318	$	24,868	$  28,412	$	23,274	$  13,581	$	9,587	$	7,580	$	5,930	$ 224,646	
TOTALS	$  39,730	$  57,350	$  48,560	$  43,618	$  57,212	$	55,610	$  59,062	$	56,063	$  38,885	$  25,276	$  17,431	$  13,663  $ 512,460	
Duke Energy
9100 8619 5059	24081 Sandy Creek Trl - Irrigation	$	31	

$	31	

$	31	

$	31	

$	31	

$	31	

$	-	

$	31	

$	31	

$	-	

$	31	

$	31  $	308	
9100 8619 5281	7980 Four Seasons Blvd - Guard House	$	145	$	146	$	157	$	166	$	146	$	168	$	164	$	204	$	238	$	238	$	241	$	202	$	2,215	
9100 8619 5497	79811 Four Seasons Blvd, Entrance Lighting	$	750	$	703	$	763	$	618	$	771	$	796	$	801	$	783	$	792	$	903	$	815	$	713	$	9,208	
9100 8619 5801	4 SEASONS PH1B SL	$	1,704	$	1,704	$	1,543	$	1,543	$	1,585	$	1,585	$	1,585	$	1,585	$	1,462	$	1,585	$	1,585	$	1,585	$  19,049	
9100 8619 6042	7701 Four Seasons Blvd - Gate Entrance Light	$	31	$	31	$	33	$	31	$	32	$	33	$	36	$	34	$	34	$	36	$	35	$	36	$	401	
9100 8619 6274	77001 Four Seasons Blvd Gate - Lite Irrigation	$	60	$	59	$	65	$	60	$	62	$	53	$	49	$	48	$	49	$	48	$	51	$	51	$	654	
9100 8619 6513	17031 Key Bay Trail, Irrigation Timer	$	31	$	31	$	31	$	31	$	31	$	31	$	62	$	-	$	31	$	-	$	-	$	-	$	277	
9100 8619 6761	78151 Four Seasons Blvd, Landscape Lighting	$	50	$	51	$	55	$	51	$	53	$	51	$	47	$	46	$	47	$	45	$	50	$	50	$	595	
9100 8619 6977	000 Sand Hill Rd,Lite	$	1,725	$	1,725	$	1,725	$	1,539	$	1,539	$	1,592	$	1,592	$	1,592	$	1,470	$	1,592	$	1,592	$	1,592	$  19,275	
9100 8619 7366	000 Shadow Tree Ln Lite	$	4,221	$	4,221	$	4,221	$	3,857	$	3,915	$	4,031	$	4,031	$	4,031	$	3,918	$	4,031	$	4,032	$	4,032	$  48,540	
9100 8619 7572	0000 Four Seasons Blvd, Lite	$	1,524	$	1,524	$	1,395	$	1,395	$	1,426	$	1,426	$	1,426	$	1,426	$	1,316	$	1,426	$	1,426	$	1,426	$  17,134	
9100 8619 7829	21051 Pebble Passage, Lite Irrigation	$	62	$	62	$	66	$	61	$	63	$	51	$	46	$	43	$	44	$	43	$	47	$	47	$	634	
9100 8619 8052	79011 Hanson Bay Pl - Irrg	$	31	$	31	$	31	$	31	$	31	$	31	$	31	$	62	$	31	$	31	$	31	$	31	$	400	
9101 5373 0124	000 Four Seasons Lite	$	1,833	$	1,833	$	1,728	$	1,657	$	1,681	$	1,610	$	1,681	$	1,681	$	1,681	$	1,681	$	1,681	$	1,681	$  20,424	
9101 6904 8932	21421 Limestone Trl	$	17	$	17	$	18	$	19	$	19	$	19	$	19	$	19	$	19	$	19	$	39	$	19	$	244	
9101 6905 1747	23131 Seagrass Pt RET-POND	$	17	$	17	$	19	$	19	$	19	$	19	$	19	$	19	$	19	$	19	$	-	$	19	$	206	
	TOTALS	$  12,231	$  12,186	$  11,878	$  11,107	$  11,401	$	11,526	$  11,588	$	11,602	$  11,179	$  11,696	$  11,655	$  11,514	$ 139,564	
															
	GRAND TOTAL	$  51,961	$  69,536	$  60,438	$  54,725	$  68,613	$	67,136	$  70,650	$	67,666	$  50,064	$  36,973	$  29,086	$  25,177	$ 652,024	

Fiscal Year 2026
ACCOUNT#	SERVICE ADDRESS	Oct-25	Nov-25	Dec-25	Jan-26	Feb-26	Mar-26	Apr-26	May-26	Jun-26	Jul-26	Aug-26	Sep-26	TOTAL	
Toho Water Authority

622453-033088619	7900 Four Seasons Even Boulevard Fountain	$	30	$	32	$	34	$	32	$	64	$	27	$	37	$	37	$	293	
622453-033088639	7900 Four Seasons Odd Boulevard Fountain	$	39	$	34	$	49	$	49	$	42	$	32	$	17	$	15	$	278	
622453-033089609	7980 Four Seasons Boulevard GH	$	31	$	30	$	30	$	30	$	30	$	30	$	30	$	30	$	242	
622453-033278979	7700 Four Seasons Block Even	$	8,695	$	8,954	$	6,434	$	9,441	$	9,336	$	7,124	$	7,672	$	8,330	$  65,985	
622453-033174559	0 Four Seasons Boulevard	$	7,205	$	7,509	$	6,761	$	5,552	$	5,791	$	6,952	$	8,146	$	8,814	$  56,730	

TOTALS	$  15,999  $  16,560  $  13,309  $  15,105  $  15,263  $	14,166  $  15,901  $	17,226  $	-	$	-	$	-	$	-	$ 123,528

Duke Energy

9100 8619 5059	24081 Sandy Creek Trl - Irrigation	$	31	$	31	$	31	$	62	$	31	$	31	$	31	$	31	$	277	
9100 8619 5281	7980 Four Seasons Blvd - Guard House	$	163	$	181	$	236	$	203	$	135	$	158	$	139	$	181	$	1,396	
9100 8619 5497	79811 Four Seasons Blvd, Entrance Lighting	$	517	$	432	$	575	$	375	$	206	$	330	$	373	$	368	$	3,176	
9100 8619 5801	4 SEASONS PH1B SL	$	654	$	1,585	$	1,595	$	1,553	$	1,553	$	1,553	$	1,553		$  10,047	
9100 8619 6042	7701 Four Seasons Blvd - Gate Entrance Light	$	39	$	35	$	40	$	34	$	32	$	34	$	32	$	31	$	276	
9100 8619 6274	77001 Four Seasons Blvd Gate - Lite Irrigation	$	53	$	51	$	62	$	48	$	46	$	50	$	44	$	42	$	395	
9100 8619 6513	17031 Key Bay Trail, Irrigation Timer	$	-	$	-	$	-	$	-	$	12	$	31	$	31	$	31	$	105	
9100 8619 6761	78151 Four Seasons Blvd, Landscape Lighting	$	52	$	51	$	62	$	49	$	46	$	49	$	43	$	41	$	395	
9100 8619 6977	000 Sand Hill Rd,Lite	$	1,592	$	674	$	1,592	$	1,605	$	1,552	$	1,552	$	1,552	$	1,552	$  11,673	
9100 8619 7366	000 Shadow Tree Ln Lite	$	4,032	$	4,032	$	8,342	$	-	$	-	$	3,772	$	3,944	$	4,132	$  28,256	
9100 8619 7572	0000 Four Seasons Blvd, Lite	$	1,426	$	1,426	$	1,433	$	-	$	-	$	474	$	1,403	$	1,397	$	7,558	
9100 8619 7829	21051 Pebble Passage, Lite Irrigation	$	48	$	47	$	55	$	44	$	42	$	45	$	40	$	38	$	361	
9100 8619 8052	79011 Hanson Bay Pl - Irrg	$	31	$	31	$	31	$	-	$	31	$	31	$	31	$	31	$	216	
9101 5373 0124	000 Four Seasons Lite	$	1,681	$	1,681	$	1,687	$	1,663	$	1,663	$	1,663	$	1,663		$  11,699	
9101 6904 8932	21421 Limestone Trl	$	19	$	39	$	1	$	20	$	20	$	20	$	20		$	138	
9101 6905 1747	23131 Seagrass Pt RET-POND	$	19	$	39	$	1	$	20	$	20	$	20	$	20		$	138	
TOTALS	$  10,358	$  10,335	$  15,744	$  5,676	$  5,390	$	9,811	$  10,918	$	7,875	$	-	$	-	$	-	$	-	$  76,106	
										
GRAND TOTAL	$  26,357	$  26,894	$  29,053	$  20,780	$  20,653	$	23,976	$  26,819	$	25,101	$	-	$	-	$	-	$	-	$ 199,634	

Windward
Community Development District Utility Schedule
Variance Fiscal Year 2025 & 2026
ACCOUNT#	SERVICE ADDRESS	October	November	December	January	February	March	April	May	June	July	August	September	TOTAL	

Toho Water Authority

622453-033088619	7900 Four Seasons Even Boulevard Fountain	$	63	$	91	$	107	$	118	$	95	$	133	$	127	$	(7)	$	727	
622453-033088639	7900 Four Seasons Odd Boulevard Fountain	$	7	$	16	$	1	$	(3)	$	6	$	12	$	24	$	25	$	88	
622453-033089609	7980 Four Seasons Boulevard GH	$	(4)	$	(2)	$	(2)	$	(2)	$	(2)	$	(2)	$	(2)	$	(2)	$	(19)	
622453-033278979	7700 Four Seasons Block Even	$  16,813	$  25,483	$  17,994	$  11,537	$  19,322	$	23,386	$  22,745	$	24,362	$ 161,642	
622453-033174559	0 Four Seasons Boulevard	$	6,852	$  15,203	$  17,151	$  16,863	$  22,527	$	17,916	$  20,266	$	14,461	$ 131,239	

TOTALS	$  23,731  $  40,790  $  35,250  $  28,513  $  41,949  $	41,444  $  43,161  $	38,838  $	-	$	-	$	-	$	-	$ 293,677

Duke Energy

9100 8619 5059	24081 Sandy Creek Trl - Irrigation	$	-	$	-	$	-	$	(31)	$	-	$	-	$	(31)	$	-	$	(62)	
9100 8619 5281	7980 Four Seasons Blvd - Guard House	$	(18)	$	(34)	$	(80)	$	(36)	$	11	$	10	$	25	$	23	$	(100)	
9100 8619 5497	79811 Four Seasons Blvd, Entrance Lighting	$	233	$	271	$	188	$	243	$	565	$	467	$	428	$	415	$	2,809	
9100 8619 5801	4 SEASONS PH1B SL	$	1,050	$	119	$	(53)	$	(11)	$	31	$	31	$	31		$	1,201	
9100 8619 6042	7701 Four Seasons Blvd - Gate Entrance Light	$	(8)	$	(4)	$	(7)	$	(2)	$	(0)	$	(1)	$	5	$	3	$	(15)	
9100 8619 6274	77001 Four Seasons Blvd Gate - Lite Irrigation	$	8	$	8	$	3	$	11	$	15	$	4	$	5	$	5	$	60	
9100 8619 6513	17031 Key Bay Trail, Irrigation Timer	$	31	$	31	$	31	$	31	$	19	$	-	$	31	$	(31)	$	142	
9100 8619 6761	78151 Four Seasons Blvd, Landscape Lighting	$	(3)	$	(1)	$	(7)	$	2	$	7	$	2	$	4	$	5	$	8	
9100 8619 6977	000 Sand Hill Rd,Lite	$	133	$	1,051	$	133	$	(66)	$	(13)	$	40	$	40	$	40	$	1,356	
9100 8619 7366	000 Shadow Tree Ln Lite	$	188	$	188	$  (4,122)	$	3,857	$	3,915	$	259	$	87	$	(101)	$	4,271	
9100 8619 7572	0000 Four Seasons Blvd, Lite	$	98	$	98	$	(38)	$	1,395	$	1,426	$	952	$	23	$	29	$	3,982	
9100 8619 7829	21051 Pebble Passage, Lite Irrigation	$	13	$	15	$	11	$	16	$	21	$	7	$	6	$	5	$	93	
9100 8619 8052	79011 Hanson Bay Pl - Irrg	$	-	$	-	$	-	$	31	$	-	$	-	$	-	$	31	$	62	
9101 5373 0124	000 Four Seasons Lite	$	152	$	152	$	41	$	(6)	$	18	$	(53)	$	18		$	321	
9101 6904 8932	21421 Limestone Trl	$	(2)	$	(22)	$	18	$	(1)	$	(1)	$	(1)	$	(1)		$	(10)	
9101 6905 1747	23131 Seagrass Pt RET-POND	$	(2)	$	(21)	$	18	$	(1)	$	(1)	$	(1)	$	(1)		$	(9)	

GRAND TOTAL  $  25,604  $  42,641  $  31,385  $  33,945  $  47,960  $	43,159  $  43,831  $	39,261  $	-	$	-	$	-	$	-	$ 307,787

TOTALS	$  1,873  $  1,851  $  (3,866) $  5,431  $  6,011  $	1,715  $	670  $	423  $	-	$	-	$	-	$	-	$  14,110

Note: Toho Water Authority accounts 8979 and 4559 are shared between the CDD and the HOA. This schedule reflects the actual CDD portion, calculated as the total billing amount net of the HOA’s allocated share For FY25, the CDD and HOA cost allocation is 50% / 50%; for FY26, the allocation changes to 37% / 63%

Windward
Community Development District
Toho Water Cost Share Contribution Schedule FY26

Invoice Number	Prepared Date	Payment Received	Check Number		Check Amount		Total Cost Share	Over/(Short) Balance Due	

*OCT-23	
11/8/23					
$	
20,861.56	
$	20,861.56	
8979-20	11/4/25	11/30/25	#10449	$	14,804.53	$	14,804.53	$	-	
4559-07	11/10/25	11/30/25	#116478	$	12,267.21	$	12,267.21	$	-	
8979-21	12/2/25	1/5/26	#119181	$	15,245.77	$	15,245.77	$	-	
4559-08	12/9/25	1/7/26	#455908	$	12,785.99	$	12,785.99	$	-	
8979-22	1/2/26	2/3/26	#123456	$	10,954.71	$	10,954.71	$	-	
4559-09	1/13/26	2/10/26	#125193	$	11,512.76	$	11,512.76	$	-	
8979-23	2/3/26	3/12/26	#128313	$	16,074.72	$	16,074.72	$	-	
4559-10	2/3/26	3/12/26	#10681	$	9,453.92	$	9,453.92	$	-	
8979-24	3/3/26	3/18/26	#10717	$	15,895.93	$	15,895.93	$	-	
4559-11	3/10/26	4/8/26	#10732	$	9,860.27	$	9,860.27	$	-	
8979-25	3/31/26	5/4/26	#138319	$	12,130.42	$	12,130.42	$	-	
4559-12	4/14/26	4/30/26	#10800	$	11,837.84	$	11,837.84	$	-	
8979-26	5/5/26	5/22/26	#10855	$	13,062.31	$	13,062.31	$	-	
4559-13	5/12/26	5/22/26	#10856	$	13,869.59	$	13,869.59	$	-	
8979-27	6/3/26					$	14,183.84	$	14,183.84	
4559-14	6/9/26					$	15,007.37	$	15,007.37	
Due from HOA								$	50,052.77	
									
Total HOA Contributions			 $	179,755.97 				

Note: The HOA has changed its management company from Access Residential Management to Castle Group. The Invoice for Oct-2023 is currently under review by Castle Group’s attorney.

Windward
Community Development District Accounts Payable Aging Report

Vendor Name	0-30 Days	31-60 Days	60-90 Days	90+ Days	Total Outstanding

Duke Energy	$	6,323	$	-	$	-	$	-	$	6,323	
Industrial Products Limited LLC	$	4,912	$	-	$	-	$	-	$	4,912	
Toho Water Authority	$	46,417	$	-	$	-	$	-	$	46,417	
	$	57,653	$	-	$	-	$	-	$	57,653	

Windward
Community Development District
Special Assessment Receipts Fiscal Year 2026

Gross	$ 1,466,616.83	$	254,400.00  $  270,720.00	$	1,991,736.83	
Net	$ 1,378,619.82	$	239,136.00  $  254,476.80	$	1,872,232.62	
				ON ROLL ASSESSMENTS						
								ASSESSED THROUGH COUNTY		
							73.64%	12.77%	13.59%	100.00%	

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

11/14/25	
ACH	
$31,322.17	
$0.00	
($626.44)	
$0.00	
$30,695.73	
$22,602.82	
$3,920.70	
$4,172.21	
$30,695.73	
11/21/25	ACH	$325,035.33	$0.00	($6,500.70)	$0.00	$318,534.63		$234,553.20	$40,685.70	$43,295.73	$318,534.63	
12/12/25	ACH	$1,219,464.28	$0.00	($24,389.29)	$0.00	$1,195,074.99		$879,994.32	$152,644.20	$162,436.47	$1,195,074.99	
12/12/25	ACH	$1,802.91	$0.00	($36.06)	$0.00	$1,766.85		$1,301.02	$225.68	$240.15	$1,766.85	
12/22/25	ACH	$138,957.89	$0.00	($2,779.17)	$0.00	$136,178.72		$100,275.29	$17,393.80	$18,509.63	$136,178.72	
01/12/26	ACH	$15,930.42	$0.00	($318.61)	$0.00	$15,611.81		$11,495.77	$1,994.06	$2,121.98	$15,611.81	
01/12/26	ACH	$38,541.24	$0.00	($770.81)	$0.00	$37,770.43		$27,812.28	$4,824.33	$5,133.82	$37,770.43	
01/30/26	ACH	$0.00	$0.00	$0.00	$1,225.09	$1,225.09		$902.10	$156.47	$166.52	$1,225.09	
02/09/26	ACH	$42,442.32	$0.00	($848.85)	$0.00	$41,593.47		$30,627.38	$5,312.64	$5,653.45	$41,593.47	
02/09/26	ACH	$904.42	$0.00	($18.09)	$0.00	$886.33		$652.65	$113.21	$120.47	$886.33	
03/10/26	ACH	$2,723.24	$0.00	($54.46)	$0.00	$2,668.78		$1,965.16	$340.88	$362.74	$2,668.78	
03/10/26	ACH	$14,303.96	$0.00	($286.08)	$0.00	$14,017.88		$10,322.08	$1,790.47	$1,905.33	$14,017.88	
04/08/26	ACH	$14,599.61	$0.00	($291.98)	$0.00	$14,307.63		$10,535.43	$1,827.48	$1,944.72	$14,307.63	
04/08/26	ACH	$36,121.10	$0.00	($722.45)	$0.00	$35,398.65		$26,065.82	$4,521.39	$4,811.44	$35,398.65	
04/24/26	ACH	$0.00	$0.00	$0.00	$97.49	$97.49		$71.79	$12.45	$13.25	$97.49	
05/08/26	ACH	$2,820.93	$0.00	($56.41)	$0.00	$2,764.52		$2,035.65	$353.11	$375.76	$2,764.52	
05/08/26	ACH	$22,322.83	$0.00	($446.45)	$0.00	$21,876.38		$16,108.69	$2,794.22	$2,973.47	$21,876.38	
												
TOTAL	$	1,907,292.65	$	-	$	(38,145.85)	$	1,322.58	$	1,870,469.38	$ 1,377,321.45	$	238,910.79	$	254,237.14	$	1,870,469.38	
															
							100%		Gross Percent Collected	
$	1,763.24	Balance Remaining to Collect	

Section D

Windward CDD
Field Management Report

June 17th, 2026
Completed Items
Sidewalk repair was completed at the Four Seasons Blvd exit.
One vehicle at a time signs were ordered for the main entrance; Signs to direct nonresidents were ordered for the Sandhill Rd and Old Lake Wilson Rd entrances.

Contracted Services
Prince and Sons and ULS performed multiple irrigation repairs throughout the property.
Aquatic maintenance has been performing as expected.
Fountain maintenance vendor continues to provide exemplary services to the district.
Overall, the district is receiving satisfactory performance from all contracted vendors.
Site Items
Attic stairs installation was scheduled to begin on 06/10/2026.
Backflow repair at Sandhill entrance is being scheduled.
In Progress
Foxtail palm trunk/root ball removal is in process. Replacement trees are being planted as they become available.

Robbie Szozda Field Manager | rszozdajr@gmscfl.com | 865-566-3434	1 | P a g e

Section 1

Aaron's Backflow Services, Inc.
130 Middle St
Lake Mary, FL 32746 US 4078297933
office@aaronsbackflow.com
www.aaronsbackflow.com

Estimate 9464

DATE 06/03/2026

TOTAL
$2,295.00

ADDRESS
Governmental Management Services-GMS
219 East Livingston Street Orlando, FL 32801

DATE	ACTIVITY	QTY	RATE	AMOUNT	
06/03/2026	RE: 7980 Four Seasons Blvd. Kissimmee, FL 34747				
06/03/2026	Estimate to Rebuild Backflow Device
Estimate to rebuild existing 6" Wilkins 375 RP backflow device with all new internal rubber parts.	1	2,295.00	2,295.00	
	Reclaim Irrigation backflow				
	*Price includes all labor, materials and certification.				

TOTAL	$2,295.00

THANK YOU.

Accepted By	Accepted Date

State of FL Certified Plumbing Contractor	LIC# CFC1427186 State of FL Class II Fire Sprinkler Contractor LIC# FPC14-000029