Windward Community Development District

Agenda August 19, 2026

Agenda

Windward
Community Development District

219 East Livingston Street, Orlando, FL 32801 Phone: 407-841-5524 – Fax: 407-839-1526
August 12, 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, August 19, 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
Organization Matters
Acceptance of Resignation of Supervisor Pierson - (Seat 4)
Appointment of Individual to Fill Board Vacancy with Term Ending November 2026 - (Seat 4)
Administration of Oath of Office to Newly Appointed Supervisor
Consideration of Resolution 2026-06 Appointing Assistant Secretary
 Approval of Minutes of the July 15, 2026 Workshop and Board of Supervisors Meetings (Workshop Minutes to be provided under separate cover)
Staff Reports
Attorney
Engineer
District Manager
Approval of Check Register
Paid / Unpaid Invoices for Approval
Balance Sheet and Income Statement
Field Manager
Other Business
Supervisors’ Requests
Adjournment

Section V

Section A

To: Jason Showe, Windward CDD board members From: Steven Pierson
Subject: Letter of Resignation

Effective July 151\ 2026, I tender my resignation from the Windward CDD. I would like to thank the community and residents for allowing me to support the board. I joined the board to support the ongoing 558 litigation that the board is pursuing against the builder and contractors used in building this community. I feel that I have provided all the information and knowledge that I have been able to learn over the past year or so. I hope in the future that both the CDD and HOA will continue to work together and do what is best for the community and residents. I feel at this time that this is best for me. I do not mean to leave the CDD short a voting member. I hope that all the board members will understand and respect my decision to step down from my position on the Windward CDD board. Thank you for your support in this matter.

Very Respectfully,

Ju;_y

�,1/Vs-rf2c-1
/�	•	/y,�	;/�	2o2C
Steven W. Pierson

Section D

RESOLUTION 2026-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF WINDWARD COMMUNITY DEVELOPMENT DISTRICT DESIGNATING AN ASSISTANT SECRETARY OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE
Whereas, Windward Community Development District (hereinafter the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated within Osceola County, Florida; and

Whereas, the Board of Supervisors of the District desires to appoint an Assistant Secretary.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF WINDWARD COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. 	 is appointed Assistant Secretary.

SECTION 2.  This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 	 day of 	 2026.

ATTEST:	WINDWARD COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Minutes

MINUTES OF MEETING WINDWARD
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Windward Community Development District was held Wednesday, July 15, 2026 at 1:00 p.m. at 7813 Four Seasons Boulevard, Kissimmee, Florida.

Present and constituting a quorum were:

Tim Peltier	Chairman
Greg Bobonik	Vice Chairman
Ernest Hofer	Assistant Secretary
Erik Rose	Assistant Secretary
Steve Pierson	Assistant Secretary Also Present were:
Jason Showe	District Manager
Kristen Trucco	District Counsel
Jarett Wright	Field Manager
Emir Ogric	Prince and Sons
Brian Huseman	Prince and Sons

FIRST ORDER OF BUSINESS	Call to Order
Mr. Showe called the meeting to order at 1:00 p.m.

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

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

FOURTH ORDER OF BUSINESS	Public Comment
A resident stated I want to thank you for the new landscaping at the entrance.

July 15, 2026	Windward CDD

A resident stated I want to thank the board for all your hard work and to the residents who speak up on certain items.

FIFTH ORDER OF BUSINESS	Approval of the Minutes of the June 17, 2026
Workshop and Board of Supervisors Meeting

On MOTION by Mr. Bobonik seconded by Mr. Rose with all in favor the minutes of the June 17, 2026 workshop were accepted and the minutes of the board of supervisors meeting were approved.

SIXTH ORDER OF BUSINESS	Public Hearing
Consideration of Resolution 2026-04 Adopting the Fiscal Year 2027 Approved Budget and Appropriating Funds

On MOTION by Mr. Rose seconded by Mr. Bobonik with all in favor the public hearing was opened.

Mr. Showe gave a presentation on the legislation that created the district, the purpose of the district and the duties and responsibilities of board members, an overview of the proposed fiscal year 2027 budget and the reason for the proposed increase in assessments.
There being no comments or questions from the residents, the board took the following
action.

On MOTION by Mr. Peltier seconded by Mr. Rose with all in favor Resolution 2026-04 Adopting the Fiscal Year 2027 Approved Budget and Appropriating Funds was approved.

Consideration of Resolution 2026-05 Imposing Special Assessments and Certifying an Assessment Roll
Mr. Showe stated Resolution 2026-05 imposes the special assessments and certifies the assessment roll. Attached as Exhibit A to this resolution is the adopted budget and Exhibit B is the assessment roll.
There being no comments or questions from the residents, the board took the following
action.

July 15, 2026	Windward CDD

On MOTION by Mr. Peltier seconded by Mr. Bobonik with all in favor Resolution 2026-05 Imposing Special Assessments and Certifying an Assessment Roll was approved.

On MOTION by Mr. Peltier seconded by Mr. Rose with all in favor the public hearing was closed.

SEVENTH ORDER OF BUSINESS	Ranking of Proposals Received for Security
Services and Selection of Vendor
Mr. Showe stated at the workshop the board members presented their rankings and DSI was selected as the no. 1 ranked firm.

On MOTION by Mr. Rose seconded by Mr. Bobonik with all in favor DSI was ranked no. 1 and staff was authorized to enter into negotiations for a contract to start December 1, 2026.

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Trucco stated we are continuing to track the expert reports for the pending 558 claim and the claim against the prior landscaping company. I know it is a top priority of the board to make repairs to the verge areas but due to the pending 558 claim and potential litigation, our litigation team has recommended that they wait until there is a public health, safety issue.
I’m looking for direction from the board to bring back rules of the CDD to consider regarding public records and any other updates we want to make to those.

On MOTION by Mr. Rose seconded by Mr. Hofer with all in favor district counsel was authorized to bring Rules of Procedure to the next meeting.

Engineer
There being no comments, the next item followed.

Manager
Approval of Check Register

July 15, 2026	Windward CDD

On MOTION by Mr. Hofer seconded by Mr. Rose with all in favor the check register was approved with the exception of Aaron’s Backflow invoice 9464.

Paid/Unpaid Invoices for Approval
Balance Sheet and Income Statement
A copy of the balance sheet and income statement were included in the agenda package.

Approval of Fiscal Year 2027 Meeting Schedule

On MOTION by Mr. Peltier seconded by Mr. Hofer with all in favor the fiscal year 2027 meeting schedule was approved as amended with the December 2026 meeting to be held December 9th.

District Goals and Objectives
Adoption of Fiscal Year 2027 Goals & Objectives
Review and Approval of Fiscal Year 2026 Goals and Objectives and Authorizing Chair to Execute Final Form

On MOTION by Mr. Rose seconded by Mr. Bobonik with all in favor the fiscal year 2027 goals and Objectives were approved and the chair was authorized to execute the 2026 goals and objectives at the end of the fiscal year.

On MOTION by Mr. Rose seconded by Mr. Bobonik with all in favor reimbursement to the HOA in the amount of $500 for shared irrigation costs was approved.

Field Manager
Mr. Wright reviewed the field management report, copy of which was included in the agenda package.

Consideration of Proposals for Pressure Washing
Operation Paint
Pressure Wash This, Inc.

July 15, 2026	Windward CDD

On MOTION by Mr. Bobonik seconded by Mr. Hofer with all in favor the proposal from Operation Paint for pressure washing was approved.

Consideration of Proposal for Pergola Repair
This item tabled.

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

TENTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. Bobonik stated a quick update on the project outside; the plants are supposed to be coming in tomorrow as well as Monday. We will be looking at a strategy for low voltage landscape lighting, renderings of colorful plants/flowers, etc. for replacement will be coming in.

ELEVENTH ORDER OF BUSINESS	Adjournment

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

Secretary/Assistant Secretary	Chairman/Vice Chairman

Workshop Minutes will be provided under separate cover

Section VII

Section C

Section 1

Windward  Community Development District

Summary of Check Register

July 2, 2026 to August 5, 2026

	Fund	Date	Check No.'s	Amount	

General Fund					
		7/7/26	1287-1288	$	26,185.93	
		7/15/26	1289-1290	$	5,387.99	
		7/17/26	1291-1299	$	45,415.12	
		7/22/26	1300-1300	$	1,477.95	
		7/29/26	1301-1302	$	5,678.95	
		7/31/26	1303-1303	$	20,097.43	
			Total Amount $	104,243.37	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	1
*** CHECK DATES 07/02/2026 - 08/05/2026 ***	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	#
7/07/26 00010	7/07/26 6513-06. 202606 320-53800-43000	*	61.60
17031 KEY BAY TRL JUN26
DUKE ENERGY	61.60 001287
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/07/26 00009	6/26/26 4559-06. 202606 320-53800-43100	*	26,057.23
0 FOUR SEASONS BLVD JUN26
6/26/26 8619-06. 202606 320-53800-43100	*	36.95
7900 FOUR SEASONS JUN26
6/26/26 9609-06. 202606 320-53800-43100	*	30.15
7980 FOUR SEASONS JUN26
TOHO WATER AUTHORITY	26,124.33 001288
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/26 00010	7/13/23 8932-06. 202607 320-53800-43000	*	19.76
21421 LIMESTONE TRL JUN26
7/08/26 5497-06. 202607 320-53800-43000	*	409.95
79811 FOUR SEASONS JUN26
7/08/26 6042-06. 202607 320-53800-43000	*	31.97
7701 FOUR SEASONS JUN26
7/08/26 7572-06. 202607 320-53800-43500	*	1,396.82
0000 FOUR SEASONS JUN26
7/10/26 5281-06. 202607 320-53800-43000	*	208.96
7980 FOUR SEASONS JUN26
7/10/26 6274-06. 202607 320-53800-43000	*	44.99
77001 FOUR SEASONS JUN26
7/10/26 6761-06. 202607 320-53800-43000	*	37.98
78151 FOUR SEASONS JUN26
7/10/26 7829-06. 202607 320-53800-43000	*	34.77
21051 PEBBLE PASS. JUN26
7/10/26 8052-06. 202607 320-53800-43000	*	30.80
79011 HANSON BAY PL JUN26
7/13/26 1747-06. 202607 320-53800-43000	*	19.81
23131 SEAGRASS PT JUN26
7/14/26 0124-06. 202607 320-53800-43500	*	1,657.95
000 FOUR SEASONS JUN26
7/14/26 5801-06. 202607 320-53800-43500	*	1,479.69
000 SAND HILL RD JUN26
DUKE ENERGY	5,373.45 001289
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/15/26 00009	6/26/26 8639-06. 202607 320-53800-43100	*	14.54
7900 FOUR SEASONS JUN26
TOHO WATER AUTHORITY	14.54 001290
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00014	4/24/26 258846	202607 320-53800-57400	*	272.42
GATE SERVICE
6/01/26 259800	202607 320-53800-47000	*	120.00
WI-PAK MONTHLY SVC-JUN26
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	2
*** CHECK DATES 07/02/2026 - 08/05/2026 ***	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	#

320-53800-57400	*	328.07	
320-53800-57400	*	858.60	
320-53800-57400	*	450.95	

6/10/26 259428	202607
GATE SERVICE 6/16/26 259650	202607
GATE SERVICE 7/06/26 259968	202607
GATE SERVICE
ACCESS CONTROL SYSTEMS LLC	2,030.04 001291
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00041	6/30/26 22092	202607 320-53800-47100	*	375.00
LAKE MAINTENACE JUN26
AQUATIC WEED MANAGEMENT, INC	375.00 001292
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00001	6/01/26 307	202607 320-53800-12000	*	2,000.00
FIELD MANAGEMENT JUN26
6/01/26 308	202607 310-51300-34000	*	4,583.33
MANAGEMENT FEES JUN26
6/01/26 308	202607 310-51300-35200	*	92.75
WEBSITE ADMIN JUN26
6/01/26 308	202607 310-51300-35100	*	162.33
INFO TECHNOLOGY JUN26
6/01/26 308	202607 310-51300-31300	*	841.75
DISSEMINATION AGENT JUN26
6/01/26 308	202607 310-51300-51000	*	.36
OFFICE SUPPLIES
6/01/26 308	202607 310-51300-42000	*	116.51
POSTAGE
6/01/26 308	202607 310-51300-42500	*	30.90
COPIES
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,827.93 001293
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00002	6/11/26 153551	202607 310-51300-31500	*	3,452.20
GENERAL COUNSEL MAY26
6/11/26 153552	202607 310-51300-31500	*	288.00
CONSTRUCTION DEFECTS 5.26
LATHAM LUNA EDEN & BEAUDINE LLP	3,740.20 001294
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00072	6/29/26 207119	202607 320-53800-47000	*	3,613.65
LANDSCAPING LIGHTING
NEUWIRE INC.	3,613.65 001295
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00070	6/30/26 228585	202607 310-51300-31100	*	10,694.00
ENGINEER SERVICES MAY26
PEGASUS ENGINEERING, LLC	10,694.00 001296
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00059	5/28/26 24258	202607 320-53800-46400	*	397.93
REPLACE DECODER ZONE 9
WWRD --WINDWARD--	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/12/26	PAGE	3
*** CHECK DATES 07/02/2026 - 08/05/2026 ***	WINDWARD CDD - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	
	6/01/26	
	6/10/26	
	6/23/26	
	6/23/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
24310	202607 320-53800-46800	*	13,337.00
LANDSCAPE MAINT. JUN26
24628	202607 320-53800-46400	*	98.69
REPLACE ROTOR ON SIDEWALK
24784	202607 320-53800-46400	*	285.82
REPLACE VALVE BOX & ROTOR
24790	202607 320-53800-46400	*	64.86
REPLACING ROTORS
PRINCE & SONS, INC.	14,184.30 001297
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00062	7/01/26 AV32520	202607 320-53800-46900	*	750.00
FOUNTAIN SERVICE JUL26
RESORT POOL SERVICES	750.00 001298
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/17/26 00052	6/23/26 6438	202607 320-53800-47100	*	2,200.00
POND DISCING JUN26
TOOLE'S TRACTOR SERVICES & H2O	2,200.00 001299
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/22/26 00010	7/20/26 6977-07. 202607 320-53800-43500	*	1,477.95
000 SANDHILL RD JUL26
DUKE ENERGY	1,477.95 001300
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/29/26 00010	7/29/26 7366-07. 202607 320-53800-43500	*	3,921.45
000 SHADOW TREE LN JUL26
DUKE ENERGY	3,921.45 001301
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/29/26 00004	6/30/26 OSA81399 202607 310-51300-48000	*	1,388.00 NOT OF BUDGET FY27
6/30/26 OSA84469 202607 310-51300-48000	*	369.50
NOT OF BUDGET ADOPTION
ORLANDO SENTINEL	1,757.50 001302
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
7/31/26 00009	7/30/26 8979-07. 202607 320-53800-43100	*	20,097.43
7700 4 SEASONS BLVD JUL26
TOHO WATER AUTHORITY	20,097.43 001303
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	104,243.37
TOTAL FOR REGISTER	104,243.37

WWRD --WINDWARD--	ZYAN

Section 3

Windward
Community Development District

Unaudited Financial Reporting
July 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
July 31, 2026

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

$	

97,034	$	-	

$	-	

$	-	

$	97,034	
State Board of Administration	$	1,090,168	$	-	$	-	$	-	$	1,090,168	
Capital Reserve Account	$	-	$	-	$	-	$	102,649	$	102,649	
Prepaid Expense	$	1,053	$	-	$	-	$	-	$	1,053	
Due from Other	$	47,447	$	-	$	-	$	-	$	47,447	
Due from General Fund	$	-	$	2,897	$	-	$	-	$	2,897	
Investments
Series 2018 A-1/A-2 Reserve A-1	

$	

-	$	119,413	

$	-	

$	-	

$	119,413	
Reserve A-2	$	-	$	145	$	-	$	-	$	145	
Revenue	$	-	$	155,668	$	-	$	-	$	155,668	
Prepayment A-1	$	-	$	12,959	$	-	$	-	$	12,959	
Construction
Series 2020 A-1/A-2	$	-	$	-	$	6,168	$	-	$	6,168	
Reserve A-1	$	-	$	120,375	$	-	$	-	$	120,375	
Revenue	$	-	$	389,267	$	-	$	-	$	389,267	
Prepayment A-1	$	-	$	6,944	$	-	$	-	$	6,944	
Construction	$	-	$	-	$	2,910,125	$	-	$	2,910,125	
Total Assets	$	1,235,702	$	807,667	$	2,916,293	$	102,649	$	5,062,310	
Liabilities:						
Accounts Payable	$	24,004	$	-	$	-	$	-	$	24,004	
Due to Debt Service Fund	$	2,897	$	-	$	-	$	-	$	2,897	
Total Liabilities	$	26,901	$	-	$	-	$	-	$	26,901	
Fund Balances:
Nonspendable:
Prepaid Items	$	1,053
Restricted for:
Debt Service	$	-	

$	-

$	807,667	

$	-	$	-	$	1,053

$	-	$	-	$	807,667	
Capital Projects	$	-	$	-	$	2,916,293	$	-	$	2,916,293	
Capital Reserves	$	-	$	-	$	-	$	102,649	$	102,649	
Unassigned	$	1,207,748	$	-	$	-	$	-	$	1,207,748	
Total Fund Balances	$	1,208,800	$	807,667	$	2,916,293	$	102,649	$	5,035,409	
						
Total Liabilities & Fund Balance	$	1,235,702	$	807,667	$	2,916,293	$	102,649	$	5,062,310	

Assigned for:

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

	Forecast #1	Prorated Budget		Actual		
		Budget	Thru 07/31/26	Thru 07/31/26		Variance	
Revenues									
Assessments - Tax Roll	$	1,378,623	$	1,378,623	$	1,385,412	$	6,789	
Interest Income	$	-	$	-	$	30,996	$	30,996	
Total Revenues	$	1,378,623	$	1,378,623	$	1,416,408	$	37,785	

Expenditures:									
General & Administrative:									
Supervisors Fees	$	12,000	$	10,000	$	-	$	10,000	
FICA Expense	$	500	$	417	$	-	$	417	
Engineering	$	16,000	$	13,333	$	26,991	$	(13,657)	
Attorney	$	50,000	$	41,667	$	36,743	$	4,924	
Arbitrage	$	900	$	450	$	450	$	-	
Dissemination	$	10,101	$	8,418	$	7,576	$	842	
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	$	45,833	$	41,250	$	4,583	
Information Technology	$	1,948	$	1,623	$	1,461	$	162	
Website Maintenance	$	1,113	$	928	$	835	$	93	
Telephone	$	125	$	104	$	-	$	104	
Postage	$	800	$	667	$	1,691	$	(1,024)	
Travel Per Diem	$	660	$	550	$	-	$	550	
Printing & Binding	$	500	$	417	$	285	$	132	
Insurance	$	6,817	$	6,817	$	7,028	$	(211)	
Legal Advertising	$	1,500	$	1,250	$	2,674	$	(1,424)	
Other Current Charges	$	2,000	$	1,667	$	410	$	1,257	
Office Supplies	$	150	$	125	$	331	$	(206)	
Property Appraiser	$	500	$	500	$	500	$	-	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	180,862	$	155,012	$	149,855	$	5,157	

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

	Forecast #1	Prorated Budget	Actual		
	Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Operation & Maintenance					
Field Expenditures
Field Services	

$	24,000	

$	20,000	

$	18,000	

$	2,000	
Facility Maintenance	$	18,500	$	15,417	$	2,858	$	12,558	
Electric	$	160,009	$	133,341	$	97,472	$	35,868	
Water & Sewer	$	300,000	$	250,000	$	158,946	$	91,054	
Security Building Maintenance	$	15,000	$	12,500	$	24,979	$	(12,479)	
Landscape Maintenance	$	260,000	$	216,667	$	135,333	$	81,334	
Landscape Contingency	$	149,552	$	124,627	$	141,795	$	(17,168)	
Property Insurance	$	10,000	$	10,000	$	6,889	$	3,111	
Fountain Maintenance	$	14,600	$	12,167	$	8,050	$	4,117	
Lake Maintenance	$	22,100	$	18,417	$	14,375	$	4,042	
Irrigation Repairs	$	100,000	$	83,333	$	12,617	$	70,716	
Roadway Maintenance	$	9,000	$	7,500	$	-	$	7,500	
Sidewalk Repair	$	-	$	-	$	46,569	$	(46,569)	
Contingency	$	65,000	$	54,167	$	19,355	$	34,812	
Total Operations & Maintenance Expenditures	$	1,147,761	$	958,134	$	687,239	$	270,896	
					
Total Expenditures	$	1,328,623	$	1,113,147	$	837,093	$	276,053	
					
Excess (Deficiency) of Revenues over Expenditures	$	50,000		$	579,314		
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	$	-		$	529,314		
					
Fund Balance - Beginning	$	-		$	679,486		
					
Fund Balance - Ending	$	-		$	1,208,800		

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

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues					
Assessments - 2018 A1 Tax Roll	$	243,648	$	243,648	$	240,314	$	(3,334)	
Assessments - 2018 A1 Prepayment	$	-	$	-	$	11,371	$	11,371	
Interest Income	$	6,484	$	6,484	$	9,300	$	2,816	
Total Revenues	$	250,132	$	250,132	$	260,985	$	10,853	

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	$	89,005	$	87,565	$	1,440	
Total Expenditures	$	243,010	$	243,010	$	291,570	$	(48,560)	
					
Excess (Deficiency) of Revenues over Expenditures	$	7,122		$	(30,585)		
					
Fund Balance - Beginning	$	151,223		$	320,173		
					
Fund Balance - Ending	$	158,345		$	289,588		

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

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues					
Assessments - 2020 A1 Tax Roll	$	255,379	$	255,379	$	255,731	$	351	
Interest Income	$	10,568	$	10,568	$	21,418	$	10,850	
Total Revenues	$	265,948	$	265,948	$	277,149	$	11,201	

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

$	84,114	

$	84,114	

$	84,114	

$	-	
Special Call - 5/1	$	-	$	-	$	205,000	$	(205,000)	
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		$	(181,079)		
					
Fund Balance - Beginning	$	135,605		$	699,157		
					
Fund Balance - Ending	$	148,325		$	518,079		

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

	Adopted	Prorated Budget	Actual		
		Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues

Interest	

$		

-	$	-	$	183	

$	183	
Total Revenues	$		-	$	-	$	183	$	183	

Expenditures:

Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$		-	$	183		
					
Fund Balance - Beginning	$		-	$	5,984		
					
Fund Balance - Ending	$		-	$	6,168		

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

	Adopted	Prorated Budget	Actual		
		Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues					
Interest	$		-	$	-	$	86,468	$	86,468	
Total Revenues	$		-	$	-	$	86,468	$	86,468	

Expenditures:
Capital Outlay	

$		

-	$	-	$	-	

$	-	
Total Expenditures	$		-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$		-	$	86,468		
					
Fund Balance - Beginning	$		-	$	2,823,658		
					
Fund Balance - Ending	$		-	$	2,910,125		

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

	Adopted	Prorated Budget	Actual		
	Budget	Thru 07/31/26	Thru 07/31/26	Variance	

Revenues					
Interest	$	311	$	311	$	1,716	$	1,405	
Total Revenues	$	311	$	311	$	1,716	$	1,405	

Expenditures:
Capital Outlay	

$	-	

$	-	

$	-	

$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess Revenues (Expenditures)	$	311		$	1,716		

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		$	51,716		
					
Fund Balance - Beginning	$	277,041		$	50,932		
					
Fund Balance - Ending	$	327,352		$	102,649		

Windward

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

Community Development District Month to Month

Revenues		
Assessments - Tax Roll	$	-	$	257,156	$	981,571	$	40,210	$	31,280	$	12,287	$	36,673	$	18,144	$	8,054	$	36	$	-  $	-  $  1,385,412	
Interest Income	$	2,067	$	1,942	$	1,938	$	3,221	$	3,367	$	3,622	$	3,517	$	3,710	$	3,792	$	3,820	$	-  $	-  $	30,996	
Total Revenues	$	2,067	$	259,098	$	983,508	$	43,432	$	34,647	$	15,910	$	40,190	$	21,854	$	11,847	$	3,856	$	-  $	-  $  1,416,408	

Expenditures:												
General & Administrative:												
Supervisors Fees	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
FICA Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Engineering	$	808	$	-	$	-	$	-	$	-	$	-	$	-	$	2,443	$	13,047	$	10,694	$	-  $	-  $	26,991	
Attorney	$	5,093	$	2,561	$	3,533	$	-	$	-	$	3,601	$	5,131	$	6,024	$	7,061	$	3,740	$	-  $	-  $	36,743	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	450	$	-	$	-  $	-  $	450	
Dissemination	$	842	$	842	$	842	$	842	$	-	$	842	$	842	$	1,684	$	-	$	842	$	-  $	-  $	7,576	
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	$	-	$	4,583	$	-  $	-  $	41,250	
Information Technology	$	162	$	162	$	162	$	162	$	-	$	162	$	162	$	325	$	-	$	162	$	-  $	-  $	1,461	
Website Maintenance	$	93	$	93	$	93	$	93	$	-	$	93	$	93	$	186	$	-	$	93	$	-  $	-  $	835	
Telephone	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Postage	$	176	$	62	$	4	$	87	$	-	$	14	$	183	$	223	$	825	$	117	$	-  $	-  $	1,691	
Travel Per Diem	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Printing & Binding	$	12	$	16	$	18	$	59	$	-	$	9	$	7	$	133	$	-	$	31	$	-  $	-  $	285	
Insurance	$	7,028	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	7,028	
Legal Advertising	$	-	$	497	$	-	$	-	$	-	$	-	$	-	$	236	$	183	$	1,758	$	-  $	-  $	2,674	
Other Current Charges	$	38	$	-	$	35	$	51	$	40	$	44	$	76	$	41	$	40	$	44	$	-  $	-  $	410	
Office Supplies	$	328	$	1	$	0	$	1	$	-	$	1	$	0	$	1	$	-	$	0	$	-  $	-  $	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	$	21,606	$	22,063	$	-  $	-  $	149,855	

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	

$	-	

$	2,000	

$	-  $	-  $	18,000	
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	$	8,768	$	12,599	$	-  $	-  $	97,472	
Water & Sewer	$	15,999	$	16,560	$	13,309	$	15,105	$	15,263	$	7,124	$	22,943	$	17,226	$	19,712	$	15,705	$	-  $	-  $	158,946	
Security Building Maintenance	$	7,988	$	1,364	$	1,870	$	265	$	1,794	$	-	$	2,348	$	4,977	$	2,464	$	1,910	$	-  $	-  $	24,979	
Landscape Maintenance	$	15,037	$	15,037	$	15,037	$	15,037	$	-	$	3,400	$	15,037	$	26,674	$	16,737	$	13,337	$	-  $	-  $	135,333	
Landscape Contingency	$	16,330	$	11,175	$	12,510	$	2,875	$	-	$	-	$	20,600	$	78,255	$	50	$	-	$	-  $	-  $	141,795	
Property Insurance	$	6,889	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	6,889	
Fountain Maintenance	$	1,300	$	750	$	750	$	750	$	750	$	750	$	750	$	750	$	750	$	750	$	-  $	-  $	8,050	
Lake Maintenance	$	2,575	$	375	$	2,575	$	375	$	-	$	2,575	$	375	$	2,575	$	375	$	2,575	$	-  $	-  $	14,375	
Irrigation Repairs	$	336	$	861	$	456	$	655	$	2,818	$	-	$	1,846	$	4,501	$	297	$	847	$	-  $	-  $	12,617	
Roadway Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-	
Sidewalk Repair	$	-	$	11,411	$	-	$	34,234	$	-	$	-	$	-	$	-	$	923	$	-	$	-  $	-  $	46,569	
Contingency	$	120	$	120	$	280	$	120	$	3,628	$	120	$	10,100	$	120	$	1,013	$	3,734	$	-  $	-  $	19,355	
Total Operations & Maintenance Expenses	$	78,932	$	70,894	$	64,531	$	74,346	$	29,604	$	24,580	$	88,156	$	151,650	$	51,089	$	53,457	$	-  $	-  $	687,239	
												
Total Expenditures	$	105,041	$	83,784	$	77,214	$	80,223	$	36,344	$	34,428	$	99,234	$	172,611	$	72,695	$	75,520	$	-  $	-  $	837,093	
												
Excess (Deficiency) of Revenues over Expenditures	$	(102,974)	$	175,314	$	906,295	$	(36,792)	$	(1,697)	$	(18,518)	$	(59,044)	$	(150,757)	$	(60,848)	$	(71,664)	$	-  $	-  $	579,314	
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)	$	(60,848)	$	(71,664)	$	-  $	-  $	529,314	

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)
PRINCIPAL PAYMENT - 05/01/26	($65,000)	
CURRENT BONDS OUTSTANDING	$3,005,000	

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	$120,375

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)
PRINCIPAL PAYMENT - 05/01/26	($85,000)	
CURRENT BONDS OUTSTANDING	$3,605,000	

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	$	37	$	29	$	360	
622453-033088639	7900 Four Seasons Odd Boulevard Fountain	$	39	$	34	$	49	$	49	$	42	$	32	$	17	$	15	$	15	$	15	$	307	
622453-033089609	7980 Four Seasons Boulevard GH	$	31	$	30	$	30	$	30	$	30	$	30	$	30	$	30	$	30	$	33	$	305	
622453-033278979	7700 Four Seasons Block Even	$	8,695	$	8,954	$	6,434	$	9,441	$	9,336	$	7,124	$	7,672	$	8,330	$  10,004	$	7,436	$  83,425	
622453-033174559	0 Four Seasons Boulevard	$	7,205	$	7,509	$	6,761	$	5,552	$	5,791	$	6,952	$	8,146	$	8,814	$	9,641	$	8,177	$  74,549	

TOTALS	$  15,999  $  16,560  $  13,309  $  15,105  $  15,263  $	14,166  $  15,901  $	17,226  $  19,727  $	15,691  $	-	$	-	$ 158,946

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	$	209		$	1,605	
9100 8619 5497	79811 Four Seasons Blvd, Entrance Lighting	$	517	$	432	$	575	$	375	$	206	$	330	$	373	$	368	$	410	$	374	$	3,960	
9100 8619 5801	4 SEASONS PH1B SL	$	654	$	1,585	$	1,595	$	1,553	$	1,553	$	1,553	$	1,553	$	1,545	$	1,480		$  13,072	
9100 8619 6042	7701 Four Seasons Blvd - Gate Entrance Light	$	39	$	35	$	40	$	34	$	32	$	34	$	32	$	31	$	32	$	31	$	339	
9100 8619 6274	77001 Four Seasons Blvd Gate - Lite Irrigation	$	53	$	51	$	62	$	48	$	46	$	50	$	44	$	42	$	45		$	440	
9100 8619 6513	17031 Key Bay Trail, Irrigation Timer	$	-	$	-	$	-	$	-	$	12	$	31	$	31	$	31	$	62	$	23	$	189	
9100 8619 6761	78151 Four Seasons Blvd, Landscape Lighting	$	52	$	51	$	62	$	49	$	46	$	49	$	43	$	41	$	38		$	433	
9100 8619 6977	000 Sand Hill Rd,Lite	$	1,592	$	674	$	1,592	$	1,605	$	1,552	$	1,552	$	1,552	$	1,552	$	1,542	$	1,478	$  14,693	
9100 8619 7366	000 Shadow Tree Ln Lite	$	4,032	$	4,032	$	8,342	$	-	$	-	$	3,772	$	3,944	$	4,132	$	3,921	$	3,921	$  36,099	
9100 8619 7572	0000 Four Seasons Blvd, Lite	$	1,426	$	1,426	$	1,433	$	-	$	-	$	474	$	1,403	$	1,397	$	1,397	$	1,397	$  10,352	
9100 8619 7829	21051 Pebble Passage, Lite Irrigation	$	48	$	47	$	55	$	44	$	42	$	45	$	40	$	38	$	35		$	395	
9100 8619 8052	79011 Hanson Bay Pl - Irrg	$	31	$	31	$	31	$	-	$	31	$	31	$	31	$	31	$	31		$	246	
9101 5373 0124	000 Four Seasons Lite	$	1,681	$	1,681	$	1,687	$	1,663	$	1,663	$	1,663	$	1,663	$	1,658	$	1,658		$  15,015	
9101 6904 8932	21421 Limestone Trl	$	19	$	39	$	1	$	20	$	20	$	20	$	20	$	20	$	20		$	178	
9101 6905 1747	23131 Seagrass Pt RET-POND	$	19	$	39	$	1	$	20	$	20	$	20	$	20	$	20	$	20		$	177	
TOTALS	$  10,358	$  10,335	$  15,744	$  5,676	$  5,390	$	9,811	$  10,918	$	11,118	$  10,899	$	7,225	$	-	$	-	$  97,472	
												
GRAND TOTAL	$  26,357	$  26,894	$  29,053	$  20,780	$  20,653	$	23,976	$  26,819	$	28,344	$  30,625	$	22,916	$	-	$	-	$ 256,418	

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)	$	(19)	$	(14)	$	694	
622453-033088639	7900 Four Seasons Odd Boulevard Fountain	$	7	$	16	$	1	$	(3)	$	6	$	12	$	24	$	25	$	18	$	20	$	125	
622453-033089609	7980 Four Seasons Boulevard GH	$	(4)	$	(2)	$	(2)	$	(2)	$	(2)	$	(2)	$	(2)	$	(2)	$	(2)	$	(5)	$	(26)	
622453-033278979	7700 Four Seasons Block Even	$  16,813	$  25,483	$  17,994	$  11,537	$  19,322	$	23,386	$  22,745	$	24,362	$  15,222	$	8,175	$ 185,039	
622453-033174559	0 Four Seasons Boulevard	$	6,852	$  15,203	$  17,151	$  16,863	$  22,527	$	17,916	$  20,266	$	14,461	$	3,940	$	1,410	$ 136,588	

TOTALS	$  23,731  $  40,790  $  35,250  $  28,513  $  41,949  $	41,444  $  43,161  $	38,838  $  19,158  $	9,585  $	-	$	-	$ 322,420

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	$	29		$	(71)	
9100 8619 5497	79811 Four Seasons Blvd, Entrance Lighting	$	233	$	271	$	188	$	243	$	565	$	467	$	428	$	415	$	382	$	529	$	3,720	
9100 8619 5801	4 SEASONS PH1B SL	$	1,050	$	119	$	(53)	$	(11)	$	31	$	31	$	31	$	39	$	(17)		$	1,223	
9100 8619 6042	7701 Four Seasons Blvd - Gate Entrance Light	$	(8)	$	(4)	$	(7)	$	(2)	$	(0)	$	(1)	$	5	$	3	$	2	$	5	$	(8)	
9100 8619 6274	77001 Four Seasons Blvd Gate - Lite Irrigation	$	8	$	8	$	3	$	11	$	15	$	4	$	5	$	5	$	4		$	63	
9100 8619 6513	17031 Key Bay Trail, Irrigation Timer	$	31	$	31	$	31	$	31	$	19	$	-	$	31	$	(31)	$	(31)	$	(23)	$	88	
9100 8619 6761	78151 Four Seasons Blvd, Landscape Lighting	$	(3)	$	(1)	$	(7)	$	2	$	7	$	2	$	4	$	5	$	9		$	17	
9100 8619 6977	000 Sand Hill Rd,Lite	$	133	$	1,051	$	133	$	(66)	$	(13)	$	40	$	40	$	40	$	(73)	$	114	$	1,397	
9100 8619 7366	000 Shadow Tree Ln Lite	$	188	$	188	$  (4,122)	$	3,857	$	3,915	$	259	$	87	$	(101)	$	(4)	$	110	$	4,377	
9100 8619 7572	0000 Four Seasons Blvd, Lite	$	98	$	98	$	(38)	$	1,395	$	1,426	$	952	$	23	$	29	$	(81)	$	29	$	3,930	
9100 8619 7829	21051 Pebble Passage, Lite Irrigation	$	13	$	15	$	11	$	16	$	21	$	7	$	6	$	5	$	9		$	102	
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	$	23	$	23		$	367	
9101 6904 8932	21421 Limestone Trl	$	(2)	$	(22)	$	18	$	(1)	$	(1)	$	(1)	$	(1)	$	(1)	$	(1)		$	(11)	
9101 6905 1747	23131 Seagrass Pt RET-POND	$	(2)	$	(21)	$	18	$	(1)	$	(1)	$	(1)	$	(1)	$	(1)	$	(1)		$	(10)	

GRAND TOTAL  $  25,604  $  42,641  $  31,385  $  33,945  $  47,960  $	43,159  $  43,831  $	39,322  $  19,408  $	10,348  $	-	$	-	$ 337,604

TOTALS	$  1,873  $  1,851  $  (3,866) $  5,431  $  6,011  $	1,715  $	670  $	484  $	250  $	763  $	-	$	-	$  15,183

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	6/29/26	#146731	$	14,183.84	$	14,183.84	$	-	
4559-14	6/9/26	7/8/26	#146978	$	15,007.37	$	15,007.37	$	-	
8979-28	6/30/26	7/22/26	#10994	$	17,033.71	$	17,033.71	$	-	
4559-15	7/7/26	7/22/26	#10997	$	16,416.05	$	16,416.05	$	-	
8979-29	7/31/26					$	12,661.38	$	12,661.38	
4559-16	8/10/26					$	13,923.77	$	13,923.77	
Due from HOA								$	47,446.71	
									
Total HOA Contributions			 $	242,396.94 				

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	$	1,826	$	-	$	-	$	-	$	1,826	
Toho Water Authority	$	22,179	$	-	$	-	$		-	$	22,179	
	$	24,004	$	-	$	-	$	-	$	24,004	

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	
06/16/26	ACH	$11,161.41	$0.00	($223.23)	$0.00	$10,938.18		$8,054.34	$1,397.11	$1,486.73	$10,938.18	
07/29/26	ACH	$0.00	$0.00	$0.00	$49.10	$49.10		$36.16	$6.27	$6.67	$49.10	
												
TOTAL	$	1,918,454.06	$	-	$	(38,369.08)	$	1,371.68	$	1,881,456.66	$ 1,385,411.95	$	240,314.17	$	255,730.54	$	1,881,456.66	
															
							100%			Net Percent Collected	
$	-	Balance Remaining to Collect	

Section D

 					 		
8/8/2026	Guardhouse Pressure Washing		
	Proposals Approved	Work was authorized to begin and is scheduled for September 1st.	
8/10/2026	Guardhouse Exit Gate Repairs	Gate Vendor		In Progress	Service ticket was generated to troubleshoot the malfunctioning gate arms.	
8/8/2026	Median Landscape Lighting Code Review	Electrician		In Progress	Coordinating with Neuwire Electricians and .District .Engineer to set up an onsite meeting to review potential code violations/ concerns with the median landscape lighting installation.	
8/8/2026	Streetlight Re1iair		Utilities		8/11/2026 The lightpole that was damaged by lightning has been repaired.	
  	
	ENHANCEMENTS PUNCHLIST	  	
  	
8/8/2026	Tree Rings				All tree rings in the medians and center islands need to be uniform size.	
8/8/2026	Verge Tree Rings			
	All tree rings in the verge area need to be uniform size.	
8/8/2026	Plant Bed Hard Edging			
	The median Bottle Brush plant beds need to be hard edge into straight lines to make it easier to
maintain in the future. Renderings are needed for the proposed plantings. Consider mulching the area to improve aesthetics until plantings are ready.	
8/8/2026	Sandhill Gate Declined Robeline Replacements			
	Remove dead/ dying Robeline's and replace with Euro Palms.	
8/8/2026	Tree Lifting/ Pergola Foxtail Removals			
	All trees need to be lifted to the appropriate height standards. In addition, the Foxtail Palms on CDD property adjacent the pergola need to be cut down and removed.	
8/8/2026	Dead Plant Removal - Estuary/ Four Seasons BLVD			
	Dead plant material at Estuary and Four Seasons BLVD need to be removed.	
8/8/2026	Median Endcaps			
	Median endcaps with stone require steel edging to be installed to maintain a barrier between the stone and turf.	
8/8/2026	Roundabout Plant Enhancements			Proposals Approved	Roundabout plant enhancement and redesign that was previously approved is being scheduled now that
the area is no longer being used as a staging area.	
  	
	LANDSCAPE PUNCHLIST	  	

8/8/2026	Bottle Brush / Magnolia Trimming				Trim up suckers on Bottle Brush, Magnolia's, etc..	
8/8/2026	Tree Trimming/ Lifting				All trees need to be trimmed, with particular attention to the trees near the pergola.	
8/8/2026	Lift Station Trimming			
	Hedges around Key Bay Tr and Antilles lift stations need to be trimmed. Invasive plant material needs
to be removed. Any sections of barbed wire that were damaged need to be repaired.	
8/8/2026	Weed Detailing			
	Weeds and vines growing in rock beds need to be treated at the Sandhill Road gate rock beds, and the front gate area.	
8/8/2026	Fence Repairs			
	Some of the damaged fence panels were replaced by the vendor. The area is still missing 10-15 fence post caps. The vendor will need to provide an update on any additional planned repairs.