Willowbrook Community Development District

Meeting Agenda April 28, 2026

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Willowbrook
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
April 21, 2026

Board of Supervisors Meeting
Willowbrook Community Development District
Dear Board Members:

A meeting of the Board of Supervisors of the Willowbrook Community Development District will be held on Tuesday, April 28, 2026 at 9:30 AM at the Lake Alfred Public Library, 245 N Seminole Ave, Lake Alfred, FL 33850.

Zoom Video Join Link: https://us06web.zoom.us/j/81679824122
Call-In Information: 1-646-876-9923
Meeting ID: 816 7982 4122

Following is the advance agenda for the meeting:

Board of Supervisors Meeting

Roll Call
Public Comment Period (Public Comments will be limited to three (3) minutes each)
Approval of Minutes of January 27, 2026 Board of Supervisors Meeting
Consideration of Resolution 2026-07 Approving the Proposed Fiscal Year 2026/2027 Budget (Suggested Date: July 28, 2026), Declaring Special Assessments, and Setting the Public Hearings on the Adoption of the Fiscal Year 2026/2027 Budget and the Imposition of Operations and Maintenance Assessments
Consideration of Proposals from Nation Security for Patrol Services (provided to Board of Supervisors under separate cover for confidentiality purposes)
Presentation of Arbitrage Rebate Report for Series 2024 Assessment Area One Project Bonds
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Amenity Maintenance Proposals
Proposal for Janitorial Maintenance
Proposal for Pool Maintenance
Proposals for Pest Control
Willowbrook North
Willowbrook South
Consideration of Proposal to Replace Plants in Willowbrook North & South Affected by Cold Snap

District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Presentation of Number of Registered Voters—3
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES

MINUTES OF MEETING WILLOWBROOK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Willowbrook Community Development District was held on Tuesday, January 27, 2026, at 10:01 a.m. at the Lake Alfred Public Library, 245 N. Seminole Avenue, Lake Alfred, Florida.

Present and constituting a quorum:

McKinzie Terrill	Chairman
Hyzens Marc	Assistant Secretary
Scott Shapiro	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Grace Rinaldi	District Counsel, Kilinski Van Wyk
Joel Blanco	Field Manager, GMS
Steve Sloan by Zoom	District Engineer, Sloan Engineering

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called roll. Three Supervisors were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns opened the public comment period. There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the December 16,
2025 Board of Supervisors Meeting
Ms. Burns presented the minutes from the December 16, 2025, Board of Supervisors meeting and asked for any comments, questions, or corrections. The Board had no changes to the minutes.

On MOTION by Mr. Shapiro, seconded by Mr. Terrill, with all in favor, the Minutes of the December 16, 2025, Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Public Hearing on the Adoption of Amended and Restated Rules of Procedure for the District
Ms. Burns asked for a motion to open the public hearing.

On MOTION by Mr. Shapiro, seconded by Mr. Terrill, with all in favor, Opening the Public Hearing, was approved.

Consideration of Resolution 2026-05 Adopting Amended and Restated Rules of Procedure for the District
Ms. Burns presented Resolution 2026-05 Adopting Amended and Restated Rules of Procedure for the District to the Board. She stated that this is an update for recent statutory changes and minor cleanup items. She noted that they hadn’t changed since the Board saw them when the hearing was set.

On MOTION by Mr. Terrill, seconded by Mr. Shapiro, with all in favor, Resolution 2026-05 Adopting Amended and Restated Rules of Procedure for the District, was approved.

Ms. Burns asked for a motion to close the public hearing.

On MOTION by Mr. Shapiro, seconded by Mr. Terrill, with all in favor, Closing the Public Hearing, was approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-06
Adopting Amended Lakes & Pond Policies
Ms. Burns presented Resolution 2026-06 Adopting Amended Lakes & Pond Policies to the Board. She stated that they adopted amenity policies here, and this is just to change the lakes and ponds to clarify that boats, paddle boards and things of that nature are expressively spelled out that those are not allowed in CDD stormwater ponds.

On MOTION by Mr. Terrill, seconded by Mr. Marc, with all in favor, Resolution 2026-06 Adopting Amended Lakes & Pond Policies, was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	2026	Contract
Agreement with Polk County Property Appraiser
Ms. Burns presented the 2026 Contract Agreement with Polk County Property Appraiser to the Board. She stated that this is their annual renewal of their standard form of agreement, and she asked for a motion to approve.

On MOTION by Mr. Shapiro, seconded by Mr. Terrill, with all in favor, the 2026 Contract Agreement with Polk County Property Appraiser, was approved.

SEVENTH ORDER OF BUSINESS	Ratification of Acquisition Package for
Willowbrook North Amenity Center & Phase 2 Construction – ADDED
Ms. Burns reviewed the ratification of Acquisition Package for Willowbrook North Amenity Center & Phase 2 Construction to the Board. She stated that this is the properties that are completed that the District will be acquiring to own and maintain.

On MOTION by Mr. Terrill, seconded by Mr. Marc, with all in favor, the Acquisition Package for Willowbrook North Amenity Center & Phase 2 Construction-ADDED, was ratified.

EIGHTH ORDER OF BUSINESS	Ratification of Series 2025 Assessment
Area Two Project Requisition #23 – ADDED
Ms. Burns reviewed ratification of Series 2025 Assessment Area Two Project Requisition #23 – Added with the Board. She stated that this is the requisition to reimburse the developer for that acquisition.

On MOTION by Mr. Terrill, seconded by Mr. Marc, with all in favor, the Series 2025 Assessment Area Two Project Requisition #23, was ratified.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Rinaldi updated the Board regarding the use agreement with the City or the District to maintain that landscaping that will be installed on Tract J. She noted that she is still working with the City and they have confirmed receipt of the agreement and are reviewing it and they will provide any comments. She added that they will keep the Board up to date on that review, but otherwise she had no further updates.

Engineer
Mr. Sloan stated that he did not have anything substantial to discuss unless anyone had questions.

Field Manager’s Report
Mr. Blanco stated that they had completed the installation of the beware of alligator signs throughout the District both North and South. He noted that they also plan to install a playground sign at the playground in Willowbrook South, now that it has been added to the insurance policy. He stated that they have conducted landscaping and pond reviews and he wanted to let the Board know that they had a hiccup with the landscaping. He noted that they did not start until January despite it being approved in late November. He added that they had some internal issues with their account manager, but it seemed like the issues had been sorted out. Mr. Blanco noted that there was some delay in starting the landscaping in both Willowbrook North and South. He stated that they have also been working with the aquatics vendor to maintain and treat a lot of the algae and the vegetation that’s been there. He noted that they have been working towards getting that to a more presentable state. He stated that a lot of the ponds look good but there are a couple of ponds that have duckweed, which is something that requires multiple treatments, which is something that he had discussed with the vendor and they are going to be using an airboat treatment to do that. He noted that they had also cleaned up a lot of the trash that was in the playground area in South and a lot of it looks good now.

District Manager’s Report
Approval of Check Register

Ms. Burns presented the Check Register to the Board for December 19, 2025 through January 19, 2026, for a total of $244,191.27.

On MOTION by Mr. Shapiro, seconded by Mr. Terrill, with all in favor, the Check Register, was approved.

Balance Sheet & Income Statement
Ms. Burns presented the Balance Sheet & Income Statement to the Board. She stated that these financial statements are through the month of December.

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

ELEVENTH ORDER OF BUSINESS	Supervisors'	Requests	and	Audience
Comments
There being no comments, the next item followed.

TWELFTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to adjourn the meeting.

On MOTION by Mr. Marc, seconded by Mr. Shapiro, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

RESOLUTION 2026-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WILLOWBROOK COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2027; DECLARING SPECIAL ASSESSMENTS TO FUND THE PROPOSED BUDGET PURSUANT TO CHAPTERS 190, 197, AND/OR 170, FLORIDA STATUTES; SETTING PUBLIC HEARINGS; ADDRESSING PUBLICATION; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to June 15, 2026, prepared and submitted to the Board of Supervisors (“Board”) of the Willowbrook Community Development District (“District”) a proposed budget (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”); and

WHEREAS, it is in the best interest of the District to fund the administrative and operations services (together, “Services”) set forth in the Proposed Budget by levy of special assessments pursuant to Chapters 190, 197, and/or 170, Florida Statutes (“Assessments”), as set forth in the preliminary assessment roll included within the Proposed Budget; and
WHEREAS, the District hereby determines that benefits would accrue to the properties within the District, as outlined within the Proposed Budget, in an amount equal to or in excess of the Assessments, and that such Assessments would be fairly and reasonably allocated as set forth in the Proposed Budget; and

WHEREAS, the Board has considered the Proposed Budget, including the Assessments, and desires to set the required public hearings thereon.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WILLOWBROOK COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.

DECLARING ASSESSMENTS. Pursuant to Chapters 190, 197, and/or 170, Florida Statutes, the Assessments shall defray the cost of the Services in the total estimated amounts set forth in the Proposed Budget. The nature of, and plans and specifications for, the Services to be funded by the Assessments are described in the Proposed Budget and in the reports (if any) of the District Engineer, all of which are on file and available for public inspection at the “District’s Office,” Governmental Management Services – Central Florida, LLC, 219 East Livingston Street, Orlando, Florida 32801. The Assessments shall be levied within the District on all benefitted lots and lands, and shall be apportioned among such lots and lands, all as described in the Proposed Budget and the preliminary assessment roll included therein. The preliminary assessment roll is also on file and available for public inspection at the District’s Office. The Assessments shall be paid in one or more installments pursuant to a bill issued by the District in November of 2026, and pursuant to Chapter 170, Florida Statutes, or, alternatively, pursuant to the Uniform Method as set forth in Chapter 197, Florida Statutes.

SETTING PUBLIC HEARINGS. Pursuant to Chapters 190, 197, and/or 170, Florida Statutes, public hearings on the approved Proposed Budget and the Assessments are hereby declared and set for the following date, hour and location:

DATE:	Tuesday, July 28, 2026
HOUR:	9:30 A.M.
LOCATION:	Lake Alfred Public Library
245 N. Seminole Avenue Lake Alfred, Florida 33850

TRANSMITTAL  OF  PROPOSED  BUDGET  TO  LOCAL  GENERAL
PURPOSE GOVERNMENT(S). The District Manager is hereby directed to submit a copy of the Proposed Budget to the City of Winter Haven and Polk County at least sixty (60) days prior to the hearing set above.
POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two (2) days before the budget hearing date as set forth in Section 3 and shall remain on the website for at least forty-five (45) days.
PUBLICATION OF NOTICE. The District shall cause this Resolution to be published once a week for a period of two (2) weeks in a newspaper of general circulation published in Polk County. Additionally, notice of the public hearings shall be published in the manner prescribed in Florida law.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 28TH DAY OF APRIL 2026.

ATTEST:	WILLOWBROOK COMMUNITY DEVELOPMENT DISTRICT

By: 	

Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2027

Willowbrook
Community Development District

Proposed Budget
FY2027

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

General Fund	

9	

Series 2024 Debt Service Fund	

10-11	

Series 2024 Amortization Schedule	

12	

Series 2025 Debt Service Fund	

13-14	

Series 2025 Amortization Schedule	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY2027	

Revenues						
Assessments	$	367,275	$	277,376	$	89,899	$	367,275	$	875,543	
Developer Contributions	$	38,530	$	37,626	$	1,861	$	39,487	$	-	
Miscellaneous Revenue	$	-	$	406	$	-	$	406	$	-	
Interest Income	$	-	$	732	$	244	$	976	$	-	
Total Revenues	$	405,805	$	316,140	$	92,004	$	408,144	$	875,543	

Expenditures						
 Administrative						
Supervisor Fees	$	12,000	$	1,800	$	6,000	$	7,800	$	12,000	
FICA Expenses	$	918	$	-	$	-	$	-	$	-	
Engineering	$	7,500	$	-	$	3,750	$	3,750	$	7,500	
Attorney	$	20,000	$	12,268	$	10,500	$	22,768	$	25,000	
Annual Audit	$	2,950	$	-	$	2,950	$	2,950	$	3,100	
Assessment Administration	$	6,180	$	6,180	$	-	$	6,180	$	6,489	
Arbitrage	$	900	$	450	$	450	$	900	$	900	
Reamortization	$	-	$	500	$	-	$	500	$	500	
Dissemination	$	6,150	$	2,992	$	3,075	$	6,067	$	6,458	
Disclosure Software	$	2,500	$	1,500	$	-	$	1,500	$	2,500	
Trustee Fees	$	8,890	$	2,831	$	6,059	$	8,890	$	8,890	
Management Fees	$	41,200	$	20,600	$	20,600	$	41,200	$	43,260	
Information Technology	$	1,947	$	974	$	974	$	1,947	$	2,044	
Website Maintenance	$	1,298	$	649	$	649	$	1,298	$	1,363	
Postage & Delivery	$	500	$	253	$	300	$	553	$	650	
Insurance	$	5,000	$	5,300	$	-	$	5,300	$	5,831	
Printing & Binding	$	500	$	6	$	250	$	256	$	500	
Legal Advertising	$	5,000	$	1,351	$	2,500	$	3,851	$	5,000	
Contingency	$	1,500	$	309	$	750	$	1,059	$	1,500	
Office Supplies	$	625	$	11	$	50	$	61	$	625	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	125,733	$	58,148	$	58,857	$	117,005	$	134,285	

Description	Adopted Budget
FY2026	Actuals Thru
3/31/26	Projected Next
6 Months	Projected Thru
9/30/26	Proposed Budget
FY2027	
Operations & Maintenance						
Property Insurance	$	7,500	$	7,839	$	-	$	7,839	$	7,385	
Field Management	$	15,000	$	6,250	$	7,500	$	13,750	$	15,750	
Landscape Maintenance	$	65,182	$	34,048	$	32,721	$	66,769	$	78,350	
Landscape Replacement	$	12,500	$	-	$	6,250	$	6,250	$	12,500	
Streetlights	$	27,566	$	30,489	$	31,200	$	61,689	$	68,000	
Electric	$	5,000	$	805	$	2,100	$	2,905	$	5,000	
Water & Sewer	$	35,000	$	42,669	$	15,000	$	57,669	$	60,000	
Aquatic Maintenance	$	6,500	$	10,650	$	10,650	$	21,300	$	21,720	
Irrigation Repairs	$	7,500	$	1,790	$	3,750	$	5,540	$	7,500	
General Repairs and Maintenance	$	15,000	$	-	$	7,500	$	7,500	$	15,000	
Field Contingency	$	7,500	$	4,247	$	3,253	$	7,500	$	7,500	
Subtotal Field Expenditures	$	204,248	$	138,787	$	119,924	$	258,711	$	298,705	
Amenity Expenditures
Amenity - Electric	

$	8,228	

$	-	

$	1,371	

$	1,371	

$	14,400	
Amenity - Water	$	7,472	$	-	$	1,245	$	1,245	$	10,000	
Playground Expenses	$	23,749	$	11,875	$	11,875	$	23,749	$	23,749	
Internet	$	833	$	-	$	139	$	139	$	1,000	
Pest Control	$	240	$	-	$	40	$	40	$	1,320	
Janitorial Service	$	4,902	$	-	$	817	$	817	$	14,600	
Amenity Management	$	4,167	$	-	$	694	$	694	$	10,000	
Security Services	$	12,500	$	-	$	2,083	$	2,083	$	33,000	
Pool Maintenance	$	7,900	$	-	$	1,317	$	1,317	$	18,000	
Amenity Repairs & Maintenance	$	3,333	$	-	$	556	$	556	$	10,000	
Contingency	$	2,500	$	-	$	417	$	417	$	7,500	
Subtotal Amenity Expenditures	$	75,824	$	11,875	$	20,554	$	32,428	$	143,569	
						
Total Operations & Maintenance	$	280,072	$	150,662	$	140,478	$	291,139	$	442,274	
Other Expenditures						
Transfer Out - Capital Reserves	$	-	$	-	$	-	$	-	$	298,984	
Other Expenditures	$	-	$	-	$	-	$	-	$	298,984	
											
Total Expenditures	$	405,805	$	208,810	$	199,335	$	408,144	$	875,543	
											
Excess Revenues/(Expenditures)	$	-	$	107,331	$	(107,331)	$	(0)	$	-	

Product Type	
Units	Total Net Assessments	Total Net Per Unit	Total Gross Per Unit	
Single Family	
667	
$	875,542.75	
$	1,312.66	
$	1,411.46	
	667	$	875,542.75			

Revenues:

Assessments

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

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

Represents the cost of general engineering services provided by Sloan Engineering Group, Inc., including but not limited to attendance and preparation for monthly Board meetings, review of invoices and requisitions, preparation and review of contract specifications and bid documents, and support for various projects as directed by the Board of Supervisors and the District Manager.

Attorney

Represents general legal services provided by Kilinski Van Wyk PPLC, including but not limited to attendance and preparation for monthly meetings, preparation and review of agreements and resolutions, and other legal matters as directed by the Board of Supervisors and the District Manager.

Annual Audit

Represents the cost associated with the District’s annual independent audit of its financial records, as required by Florida Statutes. These services are provided by DiBartolomeo, McBee, Hartley & Barnes, P.A., an independent certified public accountant.

Assessment Administration

Represents costs associated with the levy and administration of non-ad valorem assessments on all assessable property within the District. These services are provided by Governmental Management Services – Central Florida, LLC.

Arbitrage

Represents the cost of arbitrage rebate calculation services provided by American Municipal Tax-Exempt Compliance (AMTEC) for the District’s Series 2024 & Series 2025 Special Assessment Revenue Bonds in accordance with federal requirements.

Reamortization

Represents costs associated with the reamortization of the District’s outstanding debt, including recalculation of debt service schedules and related administrative expenses.

Dissemination

Represents costs associated with continuing disclosure and reporting requirements in accordance with Securities and Exchange Commission (SEC) Rule 15c2-12(b)(5) for the District’s Series 2024 and Series 2025 Bonds.

Disclosure Software

The District has contracted with Disclosure Technology Services, LLC to provide software platform for filing various reports required in accordance with the Continuing Disclosure Agreements for the various bond issue(s).

Trustee Fees

Represents costs associated with trustee services for the District’s Series 2024 and Series 2025 bond issuances, including the administration of bond funds, processing of payments, and compliance with trust indenture requirements.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs associated with information technology services provided by Governmental Management Services – Central Florida, LLC, including video conferencing, cloud storage, cybersecurity, accounting software, and other systems supporting District operations.

Website Maintenance

Represents costs associated with monitoring and maintaining the District’s website in accordance with Chapter 189, Florida Statutes, including hosting, security, updates, and document management, provided by Governmental Management Services – Central Florida, LLC.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

Represents costs associated with the District’s general liability and public officials’ liability insurance coverage provided by the Florida Insurance Alliance (FIA).

Printing & Binding

Represents costs for rinting and binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Contingency

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Commerce for $175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

Represents the costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails. Governmental Management Services-Central Florida, LLC, provides these services.

Landscape Maintenance

Represents costs associated with the maintenance of landscaping within the District’s common areas, provided by BrightView Landscape Services, Inc.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Streetlights

Represents costs associated with maintaining streetlights within the District boundaries, including streetlights currently installed and those anticipated during the fiscal year, provided by Tampa Electric Company (TECO).

Electric

Represents current and estimated electric utility costs for common areas throughout the District, provided by Tampa Electric Company (TECO).

Water & Sewer

Represents current and estimated costs for water and refuse services for common areas throughout the District, provided by the Winter Haven Water Department.

Aquatic Maintenance

Represents costs associated with the care and maintenance of the District’s aquatic areas, including shoreline grass, brush, and vegetation control, provided by Aquatic Weed Management, Inc.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas. These can include pressure washing, and repairs to fences, monuments, lighting, and other assets.

Field Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric utility costs for the District’s amenity facilities, to be provided by Tampa Electric Company (TECO).

Amenity – Water

Represents estimated costs for water and refuse services for the District’s amenity facilities, provided by the Winter Haven Water Department.

Playground Expenses

Represents costs associated with a leasing agreement for playground equipment within the District, contracted with Navitas Credit Corp.

Internet

Represents estimated costs for internet service provided to the District’s amenity facilities.

Pest Control

Represents estimated costs for pest control services at the District’s amenity facilities.

Janitorial Services

Represents the estimated costs to provide janitorial services weekly and supplies for the District’s amenity facilities.

Amenity Management

Represents costs associated with amenity management services provided by Governmental Management Services – Central Florida, LLC, including access card issuance, resident verification, keycard support, monitoring of amenity facilities, enforcement of amenity policies, and communication with residents.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

Represents estimated costs associated with routine maintenance, cleaning, and chemical treatment of the District’s pool facilities.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Other Expenditures

Transfer Out - Capital Reserves

Represents the transfer of funds to designated capital reserves to support long-term capital planning and the replacement of District infrastructure and assets.

Description

Adopted Budget
FY2026

Actuals Thru
3/31/26

Projected Next
6 Months

Total Thru
9/30/26

Proposed Budget
FY2027

Revenues

Carry Forward

$	-	$

-	$	-	$

-	$	-

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

Expenditures

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

Other Financing Sources/(Uses)

Transfer In - Capital Reserves	

$	-	$	-	$	-	$	-	$	298,984	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	$	298,984	
		
Excess Revenues/(Expenditures)	$	-	$	-	$	-	$	-	$	298,984	

Description	Adopted Budget FY2026	Actuals Thru 3/31/26	Projected Next
6 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues						
Special Assessments Interest
Carry Forward	$	628,550
$	20,813
$	371,608	$	421,593
$	18,474
$	1,549,729	$	135,907
$	6,158
$	-	$	557,500
$	24,631
$	1,549,729	$	557,500
$	12,316
$	304,350	
Total Revenues	$	1,020,971	$	1,989,796	$	142,064	$	2,131,860	$	874,165	

Expenditures						
Interest Expense - 11/1	$	254,509	$	253,079	$	-	$	253,079	$	222,894	
Special Call Expense - 11/1	$	-	$	960,000	$	-	$	960,000	$	-	
Special Call Expense - 2/1	$	-	$	5,000	$	-	$	5,000	$	-	
Interest Expense - 2/1	$	-	$	70	$	-	$	70	$	-	
Principal Expense - 5/1	$	120,000	$	-	$	105,000	$	105,000	$	110,000	
Interest Expense - 5/1	$	254,509	$	-	$	225,493	$	225,493	$	222,894	
Total Expenditures	$	629,019	$	1,218,149	$	330,493	$	1,548,642	$	555,788	

Other Financing Sources/(Uses)						
Transfer In/(Out)	$	-	$	(278,869)	$	-	$	(278,869)	$	-	
Total Other Financing Sources/(Uses)	$	-	$	(278,869)	$	-	$	(278,869)	$	-	
						
Excess Revenues/(Expenditures)	$	391,952	$	492,778	$	(188,428)	$	304,350	$	318,378	

Interest Expense 11/1/27	 $	220,171 

Total

$	220,171

Phase	
Assessable Units	
Total Net Assessments	Net Assessment Per Unit	Gross Assessment Per Unit	
Phase 1 South	121	$	181,500	$	1,500	$	1,613	
Phase 2 North	235	$	376,000	$	1,600	$	1,720	
	356	$	557,500			

11/01/26	$	7,780,000.00	$	-	$	222,893.75	$	553,386.25	
05/01/27	$	7,780,000.00	$	110,000.00	$	222,893.75			
11/01/27	$	7,670,000.00	$	-	$	220,171.25	$	553,065.00	
05/01/28	$	7,670,000.00	$	120,000.00	$	220,171.25			
11/01/28	$	7,550,000.00	$	-	$	217,201.25	$	557,372.50	
05/01/29	$	7,550,000.00	$	125,000.00	$	217,201.25			
11/01/29	$	7,425,000.00	$	-	$	214,107.50	$	556,308.75	
05/01/30	$	7,425,000.00	$	130,000.00	$	214,107.50			
11/01/30	$	7,295,000.00	$	-	$	210,890.00	$	554,997.50	
05/01/31	$	7,295,000.00	$	135,000.00	$	210,890.00			
11/01/31	$	7,160,000.00	$	-	$	207,548.75	$	553,438.75	
05/01/32	$	7,160,000.00	$	145,000.00	$	207,548.75			
11/01/32	$	7,015,000.00	$	-	$	203,470.63	$	556,019.38	
05/01/33	$	7,015,000.00	$	150,000.00	$	203,470.63			
11/01/33	$	6,865,000.00	$	-	$	199,251.88	$	552,722.50	
05/01/34	$	6,865,000.00	$	160,000.00	$	199,251.88			
11/01/34	$	6,705,000.00	$	-	$	194,751.88	$	554,003.75	
05/01/35	$	6,705,000.00	$	170,000.00	$	194,751.88			
11/01/35	$	6,535,000.00	$	-	$	189,970.63	$	554,722.50	
05/01/36	$	6,535,000.00	$	180,000.00	$	189,970.63			
11/01/36	$	6,355,000.00	$	-	$	184,908.13	$	554,878.75	
05/01/37	$	6,355,000.00	$	190,000.00	$	184,908.13			
11/01/37	$	6,165,000.00	$	-	$	179,564.38	$	554,472.50	
05/01/38	$	6,165,000.00	$	200,000.00	$	179,564.38			
11/01/38	$	5,965,000.00	$	-	$	173,939.38	$	553,503.75	
05/01/39	$	5,965,000.00	$	215,000.00	$	173,939.38			
11/01/39	$	5,750,000.00	$	-	$	167,892.50	$	556,831.88	
05/01/40	$	5,750,000.00	$	225,000.00	$	167,892.50			

11/01/40	$	5,525,000.00	$	-	$	161,564.38	$	554,456.88	
05/01/41	$	5,525,000.00	$	240,000.00	$	161,564.38			
11/01/41	$	5,035,000.00	$	-	$	154,814.38	$	556,378.75	
05/01/42	$	4,490,000.00	$	250,000.00	$	154,814.38			
11/01/42	$	4,490,000.00	$	-	$	147,783.13	$	552,597.50	
05/01/43	$	4,490,000.00	$	265,000.00	$	147,783.13			
11/01/43	$	4,490,000.00	$	-	$	140,330.00	$	553,113.13	
05/01/44	$	4,490,000.00	$	280,000.00	$	140,330.00			
11/01/44	$	4,490,000.00	$	-	$	132,455.00	$	552,785.00	
05/01/45	$	4,490,000.00	$	300,000.00	$	132,455.00			
11/01/45	$	4,190,000.00	$	-	$	123,605.00	$	556,060.00	
05/01/46	$	4,190,000.00	$	315,000.00	$	123,605.00			
11/01/46	$	3,875,000.00	$	-	$	114,312.50	$	552,917.50	
05/01/47	$	3,875,000.00	$	335,000.00	$	114,312.50			
11/01/47	$	3,540,000.00	$	-	$	104,430.00	$	553,742.50	
05/01/48	$	3,540,000.00	$	355,000.00	$	104,430.00			
11/01/48	$	3,185,000.00	$	-	$	93,957.50	$	553,387.50	
05/01/49	$	3,185,000.00	$	380,000.00	$	93,957.50			
11/01/49	$	2,805,000.00	$	-	$	82,747.50	$	556,705.00	
05/01/50	$	2,805,000.00	$	400,000.00	$	82,747.50			
11/01/50	$	2,405,000.00	$	-	$	70,947.50	$	553,695.00	
05/01/51	$	2,405,000.00	$	425,000.00	$	70,947.50			
11/01/51	$	1,980,000.00	$	-	$	58,410.00	$	554,357.50	
05/01/52	$	1,980,000.00	$	450,000.00	$	58,410.00			
11/01/52	$	1,530,000.00	$	-	$	45,135.00	$	553,545.00	
05/01/53	$	1,530,000.00	$	480,000.00	$	45,135.00	$	-	
11/01/53	$	1,050,000.00	$	-	$	30,975.00	$	556,110.00	
05/01/54	$	1,050,000.00	$	510,000.00	$	30,975.00	$	-	
11/01/54	$	540,000.00	$	-	$	15,930.00	$	556,905.00	
05/01/55	$	540,000.00	$	540,000.00	$	15,930.00	$	555,930.00	
			$	7,885,000.00	$	8,753,410.00	$	16,638,410.00	

Proposed Budget
Series 2025 Debt Service Fund

Description	Adopted Budget FY2026	Actuals Thru 3/31/26	Projected Next
6 Months	Total Thru 9/30/26	Proposed Budget FY2027	

Revenues

Special Assessments Interest
Carry Forward	

$	-	$
$	-	$
$	-	$	

- 15,755
337,956	

$	281,630
$	5,252
$	-	

$	281,630
$	21,007
$	337,956	

$	698,068
$	10,504
$	291,708	
Total Revenues	$	-	$	353,711	$	286,882	$	640,593	$	1,000,280	

Expenditures

Interest Expense - 11/1 Principal Expense - 5/1 Interest Expense - 5/1	

$	-	$
$	-	$
$	-	$	

56,326
-
-	

$	-
$	-
$	281,630	

$	56,326
$	-
$	281,630	

$	281,630
$	135,000
$	281,630	
Total Expenditures	$	-	$	56,326	$	281,630	$	337,956	$	698,260	

Other Financing Sources/(Uses)

Transfer In/(Out)	

$	-	$	

(10,929)	

$	-	

$	(10,929)	

$	-	
Total Other Financing Sources/(Uses)	$	-	$	(10,929)	$	-	$	(10,929)	$	-	
						
Excess Revenues/(Expenditures)	$	-	$	286,456	$	5,252	$	291,708	$	302,020	

Interest Expense 11/1/27	 $	278,846 

Total

$	278,846

Product	
Assessable Units	
Total Net Assessments	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - 50' - Phase 2 North	199	$	446,674	$	2,245	$	2,414	
Single Family - 50' - Phase 2 South	112	$	251,394	$	2,245	$	2,414	
	311	$	698,068			

11/01/26	$	9,900,000.00	$	-	$	281,630.00	$	563,260.00	
05/01/27	$	9,900,000.00	$	135,000.00	$	281,630.00			
11/01/27	$	9,765,000.00	$	-	$	278,845.63	$	695,475.63	
05/01/28	$	9,765,000.00	$	140,000.00	$	278,845.63			
11/01/28	$	9,625,000.00	$	-	$	275,958.13	$	694,803.75	
05/01/29	$	9,625,000.00	$	145,000.00	$	275,958.13			
11/01/29	$	9,480,000.00	$	-	$	272,967.50	$	693,925.63	
05/01/30	$	9,480,000.00	$	155,000.00	$	272,967.50			
11/01/30	$	9,325,000.00	$	-	$	269,770.63	$	697,738.13	
05/01/31	$	9,325,000.00	$	160,000.00	$	269,770.63			
11/01/31	$	9,165,000.00	$	-	$	265,250.63	$	695,021.25	
05/01/32	$	9,165,000.00	$	170,000.00	$	265,250.63			
11/01/32	$	8,995,000.00	$	-	$	260,448.13	$	695,698.75	
05/01/33	$	8,995,000.00	$	180,000.00	$	260,448.13			
11/01/33	$	8,815,000.00	$	-	$	255,363.13	$	695,811.25	
05/01/34	$	8,815,000.00	$	190,000.00	$	255,363.13			
11/01/34	$	8,625,000.00	$	-	$	249,995.63	$	695,358.75	
05/01/35	$	8,625,000.00	$	200,000.00	$	249,995.63			
11/01/35	$	8,425,000.00	$	-	$	244,345.63	$	694,341.25	
05/01/36	$	8,425,000.00	$	215,000.00	$	244,345.63			
11/01/36	$	8,210,000.00	$	-	$	238,271.88	$	697,617.50	
05/01/37	$	8,210,000.00	$	225,000.00	$	238,271.88			
11/01/37	$	7,985,000.00	$	-	$	231,915.63	$	695,187.50	
05/01/38	$	7,985,000.00	$	240,000.00	$	231,915.63			
11/01/38	$	7,745,000.00	$	-	$	225,135.63	$	697,051.25	
05/01/39	$	7,745,000.00	$	255,000.00	$	225,135.63			
11/01/39	$	7,490,000.00	$	-	$	217,931.88	$	698,067.50	
05/01/40	$	7,490,000.00	$	265,000.00	$	217,931.88			
11/01/40	$	7,225,000.00	$	-	$	210,445.63	$	693,377.50	
05/01/41	$	7,225,000.00	$	285,000.00	$	210,445.63			

11/01/41	$	6,640,000.00	$	-	$	202,394.38	$	697,840.00	
05/01/42	$	5,635,000.00	$	300,000.00	$	202,394.38			
11/01/42	$	5,635,000.00	$	-	$	193,919.38	$	696,313.75	
05/01/43	$	5,635,000.00	$	315,000.00	$	193,919.38			
11/01/43	$	5,635,000.00	$	-	$	185,020.63	$	693,940.00	
05/01/44	$	5,635,000.00	$	335,000.00	$	185,020.63			
11/01/44	$	5,635,000.00	$	-	$	175,556.88	$	695,577.50	
05/01/45	$	5,635,000.00	$	355,000.00	$	175,556.88			
11/01/45	$	5,635,000.00	$	-	$	165,528.13	$	696,085.00	
05/01/46	$	5,635,000.00	$	375,000.00	$	165,528.13			
11/01/46	$	5,260,000.00	$	-	$	154,512.50	$	695,040.63	
05/01/47	$	5,260,000.00	$	400,000.00	$	154,512.50			
11/01/47	$	4,860,000.00	$	-	$	142,762.50	$	697,275.00	
05/01/48	$	4,860,000.00	$	420,000.00	$	142,762.50			
11/01/48	$	4,440,000.00	$	-	$	130,425.00	$	693,187.50	
05/01/49	$	4,440,000.00	$	450,000.00	$	130,425.00			
11/01/49	$	3,990,000.00	$	-	$	117,206.25	$	697,631.25	
05/01/50	$	3,990,000.00	$	475,000.00	$	117,206.25			
11/01/50	$	3,515,000.00	$	-	$	103,253.13	$	695,459.38	
05/01/51	$	3,515,000.00	$	505,000.00	$	103,253.13			
11/01/51	$	3,010,000.00	$	-	$	88,418.75	$	696,671.88	
05/01/52	$	3,010,000.00	$	535,000.00	$	88,418.75			
11/01/52	$	2,475,000.00	$	-	$	72,703.13	$	696,121.88	
05/01/53	$	2,475,000.00	$	565,000.00	$	72,703.13	$	-	
11/01/53	$	1,910,000.00	$	-	$	56,106.25	$	693,809.38	
05/01/54	$	1,910,000.00	$	600,000.00	$	56,106.25	$	-	
11/01/54	$	1,310,000.00	$	-	$	38,481.25	$	694,587.50	
05/01/55	$	1,310,000.00	$	635,000.00	$	38,481.25	$	-	
11/01/56	$	675,000.00	$	-	$	19,828.13	$	693,309.38	
05/01/57	$	675,000.00	$	675,000.00	$	19,828.13	$	694,828.13	
			$	9,900,000.00	$	11,586,739.75	$	21,486,739.75	

Section V

Item will be provided to Board under separate cover for confidentiality purposes.

Section VI

REBATE REPORT
$8,900,000
Willowbrook Community Development District
(City of Winter Haven, Florida) Special Assessment Bonds, Series 2024 (Assessment Area One Project)

Dated: May 30, 2024
Delivered: May 30, 2024

Rebate Report to the Computation Date May 30, 2029
Reflecting Activity To January 31, 2026

TABLE OF CONTENTS

AMTEC Opinion	3	
Summary of Rebate Computations	4	
Summary of Computational Information and Definitions	5	
Methodology	7	
Sources and Uses	8	
Proof of Arbitrage Yield	9	
Bond Debt Service	11	
Arbitrage Rebate Calculation Detail Report – Acquisition & Construction Fund	13	
Arbitrage Rebate Calculation Detail Report – Reserve Fund	15	
Arbitrage Rebate Calculation Detail Report – Capitalized Interest Fund	16	
Arbitrage Rebate Calculation Detail Report – Cost of Issuance Fund	17	
Arbitrage Rebate Calculation Detail Report – Rebate Computation Credit	18	

February 24, 2026

Willowbrook Community Development District c/o Ms. Katie Costa
Director of Operations – Accounting Division Government Management Services – CF, LLC 6200 Lee Vista Boulevard, Suite 300
Orlando, FL 32822

Re:	$8,900,000 Willowbrook Community Development District (City of Winter Haven, Florida),
Special Assessment Bonds, Series 2024 (Assessment Area One Project)	

Dear Ms. Costa:
AMTEC has prepared certain computations relating to the above referenced bond issue (the “Bonds”) at the request of the Willowbrook Community Development District (the “District”).
The scope of our engagement consisted of preparing the computations shown in the attached schedules to determine the Rebatable Arbitrage as described in Section 103 of the Internal Revenue Code of 1954, Section 148(f) of the Internal Revenue Code of 1986, as amended (the “Code”), and all applicable Regulations issued thereunder. The methodology used is consistent with current tax law and regulations and may be relied upon in determining the rebate liability. Certain computational methods used in the preparation of the schedules are described in the Summary of Computational Information and Definitions.

Our engagement was limited to the computation of Rebatable Arbitrage based upon the information furnished to us by the District. In accordance with the terms of our engagement, we did not audit the information provided to us, and we express no opinion as to the completeness, accuracy or suitability of such information for purposes of calculating the Rebatable Arbitrage.

We have scheduled our next Report as of May 31, 2026. Thank you and should you have any questions, please do not hesitate to contact us.

Very truly yours,

Michael J. Scarfo
Senior Vice President	Trong M. Tran
Assistant Vice President	

SUMMARY OF REBATE COMPUTATIONS
Our computations, contained in the attached schedules, are summarized as follows: For the May 30, 2029 Computation Date
Reflecting Activity from May 30, 2024 through January 31, 2026

Fund Description	Taxable Inv Yield	Net Income	Rebatable Arbitrage	
Acquisition & Construction Fund	5.365743%	86,895.87	(9,602.18)	
Reserve Fund	4.514006%	43,361.87	(15,722.59)	
Capitalized Interest Fund	4.867107%	15,580.92	(3,922.43)	
Cost of Issuance Fund	0.097701%	6.08	(454.53)	
Totals	5.023538%	$145,844.74	$(29,701.73)	
Bond Yield	5.821091%		
Rebate Computation Credit	(2,666.95)	
Net Rebatable Arbitrage	$(32,368.68)	

Based upon our computations, no rebate liability exists.

SUMMARY OF COMPUTATIONAL INFORMATION AND DEFINITIONS
COMPUTATIONAL INFORMATION

For the purpose of computing Rebatable Arbitrage, investment activity is reflected from May 30, 2024, the delivery date of the Bonds, to January 31, 2026, the Computation Period. All nonpurpose payments and receipts are future valued to the Computation Date of May 30, 2029.

Computations of yield are based on a 360-day year and semiannual compounding on the last day of each compounding interval. Compounding intervals end on a day in the calendar year corresponding to Bond maturity dates or six months prior.

For investment cash flow, debt service and yield computation purposes, all payments and receipts are assumed to be paid or received respectively, as shown on the attached schedules.
Purchase prices on investments are assumed to be at fair market value, representing an arm's length transaction.
During the period between May 30, 2024 and January 31, 2026, the District made periodic payments into the Debt Service Fund that were used, along with the interest earned, to provide the required debt service payments.
Under Section 148(f)(4)(A), the rebate requirement does not apply to amounts in certain bona fide debt service funds. The Regulations define a bona fide debt service fund as one that is used primarily to achieve a proper matching of revenues with principal and interest payments within each bond year. The fund must be depleted at least once each bond year, except for a reasonable carryover amount not to exceed the greater of the earnings on the fund for the immediately preceding bond year or 1/12th of the principal and interest payments on the issue for the immediately preceding bond year.
We have reviewed the Debt Service Fund and have determined that the funds deposited have functioned as a bona fide debt service fund and are not subject to the rebate requirement.

DEFINITIONS

Computation Date
May 30, 2029.

Computation Period
The period beginning on May 30, 2024, the delivery date of the Bonds, and ending on January 31, 2026.

Bond Year
Each one-year period (or shorter period from the date of issue) that ends at the close of business on the day in the calendar year that is selected by the Issuer. If no day is selected by the Issuer before the earlier of the final maturity date of the issue or the date that is five years after the date of issue, each bond year ends at the close of business on the anniversary date of issuance, or the final maturity date of the Bonds.

Bond Yield
The discount rate that, when used in computing the present value of all the unconditionally payable payments of principal, interest and qualified guarantee fees with respect to the Bonds, produces an amount equal to the present value of the issue price of the Bonds. Present value is computed as of the date of issue of the Bonds.

Taxable Investment Yield
The discount rate that, when used in computing the present value of all receipts of principal and interest to be received on an investment during the Computation Period, produces an amount equal to the fair market value of the investment at the time it became a nonpurpose investment.

Issue Price
The price determined on the basis of the initial offering price to the public at which price a substantial amount of the Bonds were sold.

Rebatable Arbitrage
The Code defines the required rebate as the excess of the amount earned on all nonpurpose investments over the amount that would have been earned if such nonpurpose investments were invested at the Bond Yield, plus any income attributable to the excess. Accordingly, the Regulations require that this amount be computed as the excess of the future value of all the nonpurpose receipts over the future value of all the nonpurpose payments. The future value is computed as of the Computation Date using the Bond Yield.

Funds and Accounts
The Funds and Accounts activity used in the compilation of this Report and identified in the Trust Indenture was received from records provided by U.S. Bank, Trustee, as follows:

Account Name	Account Number	
Revenue	238078000	
Interest	238078001	
Sinking	238078002	
Reserve	238078003	
Prepayment	238078004	
Acquisition & Construction	238078005	
Cost of Issuance	238078006	

METHODOLOGY

Bond Yield
The methodology used to calculate the bond yield was to determine the discount rate that produces the present value of all payments of principal and interest through the maturity date of the bonds.

Investment Yield and Rebate Amount
The methodology used to calculate the Rebatable Arbitrage as of January 31, 2026, was to calculate the future value of the disbursements from all funds, subject to rebate, and the value of the remaining bond proceeds, at the yield on the Bonds, to May 30, 2029. This figure was then compared to the future value of the deposit of bond proceeds into the various investment accounts at the same yield. The difference between the future values of the two cash flows, on May 30, 2029, is the Rebatable Arbitrage.

$8,900,000
Willowbrook Community Development District (City of Winter Haven, Florida)
Special Assessment Bonds, Series 2024 (Assessment Area One Project) Delivered: May 30, 2024

Sources of Funds

Par Amount	$8,900,000.00	
Original Issue Discount	-30,834.15	
Total	$8,869,165.85	

Uses of Funds

Acquisition and Construction Fund	$7,396,126.37	
Reserve Fund	628,550.01	
Capitalized Interest Fund	468,014.47	
Cost of Issuance Fund	198,475.00	
Underwriter’s Discount	178,000.00	
Total	$8,869,165.85	

05/01/2025	254,509.38	241,430.12	
11/01/2025	254,509.38	234,601.93	
05/01/2026	374,509.38	335,452.17	
11/01/2026	251,539.38	218,934.40	
05/01/2027	376,539.38	318,462.68	
11/01/2027	248,445.63	204,183.02	
05/01/2028	383,445.63	306,219.03	
11/01/2028	245,104.38	190,203.97	
05/01/2029	385,104.38	290,393.63	
11/01/2029	241,639.38	177,058.37	
05/01/2030	386,639.38	275,292.86	
11/01/2030	238,050.63	164,701.79	
05/01/2031	393,050.63	264,251.59	
11/01/2031	234,214.38	153,011.05	
05/01/2032	394,214.38	250,254.45	
11/01/2032	229,714.38	141,702.55	
05/01/2033	399,714.38	239,595.89	
11/01/2033	224,933.13	131,015.64	
05/01/2034	404,933.13	229,188.67	
11/01/2034	219,870.63	120,925.30	
05/01/2035	409,870.63	219,046.78	
11/01/2035	214,526.88	111,406.85	
05/01/2036	419,526.88	211,704.51	
11/01/2036	208,761.25	102,367.08	
05/01/2037	423,761.25	201,916.49	
11/01/2037	202,714.38	93,858.85	
05/01/2038	427,714.38	192,435.26	
11/01/2038	196,386.25	85,858.24	
05/01/2039	436,386.25	185,388.20	
11/01/2039	189,636.25	78,283.91	
05/01/2040	444,636.25	178,359.46	
11/01/2040	182,464.38	71,122.91	
05/01/2041	452,464.38	171,378.33	
11/01/2041	174,870.63	64,361.85	
05/01/2042	459,870.63	164,470.28	
11/01/2042	166,855.00	57,987.06	
05/01/2043	466,855.00	157,657.27	
11/01/2043	158,417.50	51,984.67	
05/01/2044	478,417.50	152,552.49	
11/01/2044	149,417.50	46,297.10	
05/01/2045	484,417.50	145,851.97	
11/01/2045	139,535.00	40,824.02	
05/01/2046	499,535.00	142,016.45	
11/01/2046	128,915.00	35,613.63	
05/01/2047	508,915.00	136,614.95	
11/01/2047	117,705.00	30,703.51	
05/01/2048	517,705.00	131,224.69	
11/01/2048	105,905.00	26,084.94	
05/01/2049	530,905.00	127,066.26	
11/01/2049	93,367.50	21,714.47	
05/01/2050	543,367.50	122,796.88	
11/01/2050	80,092.50	17,588.37	
05/01/2051	560,092.50	119,518.10	
11/01/2051	65,932.50	13,671.42	
05/01/2052	575,932.50	116,044.82	
11/01/2052	50,887.50	9,963.35	
05/01/2053	590,887.50	112,418.87	

05/01/2054	609,957.50	109,575.69	
11/01/2054	17,995.00	3,141.28	
05/01/2055	627,995.00	106,524.88	
	19,502,742.11	8,869,165.85	
	
Proceeds Summary		

Delivery date	05/30/2024	
Par Value	8,900,000.00	
Premium (Discount)	-30,834.15	
Target for yield calculation	8,869,165.85	

Period Ending	
Principal	
Coupon	
Interest	
Debt Service	Annual Debt Service	
11/01/2024			213,505.09	213,505.09		
05/01/2025			254,509.38	254,509.38	468,014.47	
11/01/2025			254,509.38	254,509.38		
05/01/2026	120,000	4.950%	254,509.38	374,509.38	629,018.76	
11/01/2026			251,539.38	251,539.38		
05/01/2027	125,000	4.950%	251,539.38	376,539.38	628,078.76	
11/01/2027			248,445.63	248,445.63		
05/01/2028	135,000	4.950%	248,445.63	383,445.63	631,891.26	
11/01/2028			245,104.38	245,104.38		
05/01/2029	140,000	4.950%	245,104.38	385,104.38	630,208.76	
11/01/2029			241,639.38	241,639.38		
05/01/2030	145,000	4.950%	241,639.38	386,639.38	628,278.76	
11/01/2030			238,050.63	238,050.63		
05/01/2031	155,000	4.950%	238,050.63	393,050.63	631,101.26	
11/01/2031			234,214.38	234,214.38		
05/01/2032	160,000	5.625%	234,214.38	394,214.38	628,428.76	
11/01/2032			229,714.38	229,714.38		
05/01/2033	170,000	5.625%	229,714.38	399,714.38	629,428.76	
11/01/2033			224,933.13	224,933.13		
05/01/2034	180,000	5.625%	224,933.13	404,933.13	629,866.26	
11/01/2034			219,870.63	219,870.63		
05/01/2035	190,000	5.625%	219,870.63	409,870.63	629,741.26	
11/01/2035			214,526.88	214,526.88		
05/01/2036	205,000	5.625%	214,526.88	419,526.88	634,053.76	
11/01/2036			208,761.25	208,761.25		
05/01/2037	215,000	5.625%	208,761.25	423,761.25	632,522.50	
11/01/2037			202,714.38	202,714.38		
05/01/2038	225,000	5.625%	202,714.38	427,714.38	630,428.76	
11/01/2038			196,386.25	196,386.25		
05/01/2039	240,000	5.625%	196,386.25	436,386.25	632,772.50	
11/01/2039			189,636.25	189,636.25		
05/01/2040	255,000	5.625%	189,636.25	444,636.25	634,272.50	
11/01/2040			182,464.38	182,464.38		
05/01/2041	270,000	5.625%	182,464.38	452,464.38	634,928.76	
11/01/2041			174,870.63	174,870.63		
05/01/2042	285,000	5.625%	174,870.63	459,870.63	634,741.26	
11/01/2042			166,855.00	166,855.00		
05/01/2043	300,000	5.625%	166,855.00	466,855.00	633,710.00	
11/01/2043			158,417.50	158,417.50		
05/01/2044	320,000	5.625%	158,417.50	478,417.50	636,835.00	
11/01/2044			149,417.50	149,417.50		
05/01/2045	335,000	5.900%	149,417.50	484,417.50	633,835.00	
11/01/2045			139,535.00	139,535.00		
05/01/2046	360,000	5.900%	139,535.00	499,535.00	639,070.00	
11/01/2046			128,915.00	128,915.00		
05/01/2047	380,000	5.900%	128,915.00	508,915.00	637,830.00	
11/01/2047			117,705.00	117,705.00		
05/01/2048	400,000	5.900%	117,705.00	517,705.00	635,410.00	
11/01/2048			105,905.00	105,905.00		
05/01/2049	425,000	5.900%	105,905.00	530,905.00	636,810.00	
11/01/2049			93,367.50	93,367.50		
05/01/2050	450,000	5.900%	93,367.50	543,367.50	636,735.00	
11/01/2050			80,092.50	80,092.50		
05/01/2051	480,000	5.900%	80,092.50	560,092.50	640,185.00	
11/01/2051			65,932.50	65,932.50		
05/01/2052	510,000	5.900%	65,932.50	575,932.50	641,865.00	
11/01/2052			50,887.50	50,887.50		
05/01/2053	540,000	5.900%	50,887.50	590,887.50	641,775.00	

Period Ending	
Principal	
Coupon	
Interest	
Debt Service	Annual Debt Service	
11/01/2053			34,957.50	34,957.50		
05/01/2054	575,000	5.900%	34,957.50	609,957.50	644,915.00	
11/01/2054			17,995.00	17,995.00		
05/01/2055	610,000	5.900%	17,995.00	627,995.00	645,990.00	
	8,900,000		10,602,742.11	19,502,742.11	19,502,742.11	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.821091%)

05/30/24	Beg	Bal	-7,396,126.37	-9,853,785.85	
05/30/24			615,826.88	820,460.05	
06/06/24			3,883.00	5,168.34	
06/06/24			559,336.21	744,485.77	
07/01/24			10,852.63	14,387.59	
07/01/24			950.00	1,259.44	
07/01/24			650.00	861.72	
07/01/24			7,662.50	10,158.36	
07/01/24			144,093.72	191,028.42	
07/12/24			146,927.80	194,444.41	
07/12/24			3,410.50	4,513.46	
07/12/24			261,895.53	346,592.83	
07/26/24			92,727.00	122,441.49	
07/26/24			10,800.00	14,260.87	
08/20/24			92,727.00	121,974.00	
08/20/24			283,795.87	373,307.87	
08/20/24			541,220.15	711,926.29	
08/20/24			16,200.00	21,309.64	
08/20/24			4,329.75	5,695.40	
08/20/24			11,100.00	14,601.05	
08/30/24			1,015.95	1,334.26	
09/09/24			433,913.56	569,048.24	
09/09/24			92,727.00	121,605.18	
09/09/24			1,879.89	2,465.35	
09/09/24			565,484.56	741,594.69	
09/09/24			1,631,796.41	2,139,990.45	
09/09/24			12,434.00	16,306.35	
09/09/24			19,973.72	26,194.18	
09/09/24			57,507.00	75,416.54	
09/09/24			344,569.00	451,878.90	
09/09/24			591,877.32	776,207.01	
09/09/24			14,678.00	19,249.20	
09/09/24			131,963.20	173,060.80	
09/09/24			4,387.50	5,753.91	
09/23/24			220,477.00	288,496.17	
09/23/24			186,824.94	244,462.14	
09/23/24			162,695.21	212,888.17	
10/15/24			92,727.00	120,909.41	
10/15/24			13,965.55	18,210.08	
10/17/24			-131,191.81	-171,010.26	
10/22/24			1,290.00	1,680.19	
10/22/24			19,813.17	25,806.16	
10/22/24			2,381.31	3,101.60	
10/22/24			29,845.00	38,872.36	
10/22/24			17,805.00	23,190.56	
10/22/24			17,297.00	22,528.91	
10/22/24			1,940.06	2,526.88	

	ARBITRAGE REBATE CALCULATION DETAIL REPORT		
	
RECEIPTS	FUTURE VALUE @ BOND YIELD OF	
DATE	DESCRIPTION	(PAYMENTS)	(5.821091%)	
10/23/24	133,501.83	173,855.06	
06/24/25	-481,454.82	-603,355.48	
06/25/25	49,450.00	61,960.48	
06/25/25	23,729.21	29,732.52	
06/25/25	158,269.01	198,309.89	
06/25/25	250,006.60	313,256.41	
06/26/25	-13,522.18	-16,940.49	
06/27/25	13,522.18	16,937.79	
07/10/25	-5,446.50	-6,808.13	
07/10/25	-607.00	-758.75	
07/11/25	607.00	758.63	
07/11/25	5,446.50	6,807.04	
07/29/25	-672,097.23	-837,581.49	
08/04/25	-426.00	-530.47	
08/05/25	426.00	530.38	
08/05/25	1,494.14	1,860.25	
08/05/25	3,545.00	4,413.63	
08/05/25	140,854.50	175,368.01	
08/05/25	85,000.00	105,827.51	
08/05/25	296,878.32	369,622.26	
08/05/25	144,325.27	179,689.22	
08/26/25	-351,788.82	-436,523.89	
09/03/25	53,135.85	65,861.11	
09/03/25	47,827.47	59,281.45	
09/03/25	250,825.50	310,894.56	
09/18/25	-335,525.04	-414,885.30	
09/18/25	335,525.40	414,885.74	
11/10/25	-944.99	-1,158.86	
11/14/25	-278,869.06	-341,764.57	
11/18/25	1,879.30	2,301.69	
11/18/25	278,869.07	341,546.76	
12/24/25	-444.45	-541.23	
12/30/25	564.50	686.76	
01/02/26	0.60	0.73	
05/30/29	TOTALS:	86,895.87	-9,602.18	

ISSUE DATE:	05/30/24	
REBATABLE ARBITRAGE:	
-9,602.18	
COMP DATE:	05/30/29	NET INCOME:	86,895.87	
BOND YIELD: 5.821091%	TAX INV YIELD:	5.365743%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.821091%)

05/30/24	Beg	Bal	-628,550.01	-837,410.95	
06/04/24			180.32	240.09	
07/02/24			2,704.86	3,585.32	
08/02/24			2,973.72	3,922.90	
09/04/24			2,793.25	3,666.08	
10/02/24			2,600.12	3,397.40	
11/04/24			2,527.00	3,285.06	
12/03/24			2,347.40	3,037.51	
01/03/25			2,338.05	3,010.98	
02/04/25			2,266.95	2,905.03	
03/04/25			2,047.58	2,611.40	
04/02/25			2,266.91	2,878.25	
05/02/25			2,193.82	2,772.16	
06/03/25			2,266.67	2,850.10	
07/02/25			2,193.82	2,745.77	
08/01/25			3,705.01	4,615.79	
08/04/25			2,266.93	2,822.84	
09/03/25			2,251.54	2,790.75	
10/02/25			2,110.69	2,604.10	
11/03/25			67,106.87	82,386.32	
11/04/25			2,112.30	2,592.83	
11/14/25			278,869.06	341,764.57	
12/02/25			1,244.67	1,521.02	
01/05/26			847.25	1,029.93	
01/31/26	Bal		278,869.07	337,649.58	
01/31/26	Acc		828.02	1,002.55	
05/30/29	TOTALS:	43,361.87	-15,722.59	

ISSUE DATE:	05/30/24	
REBATABLE ARBITRAGE:	
-15,722.59	
COMP DATE:	05/30/29	NET INCOME:	43,361.87	
BOND YIELD: 5.821091%	TAX INV YIELD:	4.514006%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.821091%)

05/30/24	Beg	Bal	-468,014.47	-623,531.04	
06/04/24			134.27	178.77	
07/02/24			2,014.02	2,669.61	
08/02/24			2,080.19	2,744.16	
09/04/24			2,079.84	2,729.74	
10/02/24			1,936.03	2,529.68	
11/01/24			213,505.09	277,686.38	
11/04/24			1,881.59	2,446.04	
11/25/24			-106.07	-137.43	
12/03/24			950.91	1,230.47	
01/03/25			947.11	1,219.71	
01/10/25			-0.01	-0.01	
02/04/25			918.30	1,176.77	
03/04/25			829.44	1,057.83	
04/02/25			918.29	1,165.93	
05/01/25			254,509.38	321,654.96	
05/02/25			888.68	1,122.96	
06/03/25			0.38	0.48	
07/02/25			0.37	0.46	
08/01/25			-715.32	-891.16	
08/01/25			715.32	891.16	
08/04/25			0.38	0.47	
09/03/25			0.38	0.47	
10/02/25			0.36	0.44	
11/03/25			-252,972.67	-310,571.60	
11/03/25			253,078.75	310,701.84	
11/04/25			0.36	0.44	
12/02/25			0.02	0.02	
05/30/29	TOTALS:	15,580.92	-3,922.43	

ISSUE DATE:	05/30/24	
REBATABLE ARBITRAGE:	
-3,922.43	
COMP DATE:	05/30/29	NET INCOME:	15,580.92	
BOND YIELD: 5.821091%	TAX INV YIELD:	4.867107%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @
RECEIPTS	BOND YIELD OF
DATE	DESCRIPTION	(PAYMENTS)	(5.821091%)

05/30/24	Beg	Bal	-198,475.00	-264,426.28	
05/30/24			58,000.00	77,272.83	
05/30/24			47,000.00	62,617.63	
05/30/24			47,000.00	62,617.63	
05/30/24			30,000.00	39,968.70	
05/30/24			6,000.00	7,993.74	
05/30/24			1,750.00	2,331.51	
05/30/24			2,500.00	3,330.73	
11/25/24			106.07	137.43	
01/10/25			0.01	0.01	
06/03/25			6,125.00	7,701.54	
05/30/29	TOTALS:	6.08	-454.53	

ISSUE DATE:	05/30/24	
REBATABLE ARBITRAGE:	
-454.53	
COMP DATE:	05/30/29	NET INCOME:	6.08	
BOND YIELD: 5.821091%	TAX INV YIELD:	0.097701%	

ARBITRAGE REBATE CALCULATION DETAIL REPORT
FUTURE VALUE @

DATE	
DESCRIPTION	RECEIPTS (PAYMENTS)	BOND YIELD OF (5.821091%)	
05/30/25		-2,120.00	-2,666.95	
05/30/29	TOTALS:	-2,120.00	-2,666.95	

ISSUE DATE: 05/30/24 COMP DATE: 05/30/29 BOND YIELD: 5.821091%	
REBATABLE ARBITRAGE:	
-2,666.95	

Section VII

Section C

Willowbrook CDD Field Management Action Items List	
Description	Vendor	Status	Proposal $	Completion	Notes	
Plant Replacement for Plantings Affected By Recent Cold Snap	
BrightView	
Discussion	
$9,330.11		Pricing includes sod installation on areas
affected by hog activity and dressing areas with mulch.	

Pool Maintenance Proposal for Amenity Pool	
Resort Pools	
Discussion	$1,500 (M),
$18,000 (A)		Note: Pool is currently without water.
Maintenance would occur closer to turnover.	

Janitorial Services for Amenity, Playground, and Dog Park	

CSS	

Discussion	$500 (M)
(Amenity),
$300 (M) (Pet
Station & Trash
Bin) Total ($9,600 (A)		Note: $500 for servicing the amenity 3x a week, $50 to service container and trash bin 2x a week per container. Currently, (1) dog container and (1) trash bin at the dog
park.	

Pest Control for Amenity, Playground, Mailboxes, and Dog Park	

Massey	

Discussion	$60 (M), $720
(A) (North),
$50 (M), $600
(A) (South)		Note: (6) rodent stations are included in
the proposal for North (amenity) (one time fee of $160)	

Playground Maintenance	
GMS	
Pending			Installing "Playground Rules" sign and
pressure washing playground equipment in South.	

Sidewalk Repair	
GMS	
Pending			Repairing (3) areas of damaged sidewalk
in Willowbrook South and grinding down concrete residue on sidewalk.	

Willowbrook - CDD
Field Management Report – Photo Supplement

Review of Landscaping After Cold Snap

Photo Description:
Current conditions of landscaping and backflow affected by the winter cold snap.

Amenity Review

Photo Description: Review of the amenity.

Maintenance Items

Areas Affected By Hogs & Hog Trapping

Photo Description:
Sidewalk damage by playground and dirty playground equipment scheduled for maintenance.

Photo Description:
Areas have been flattened and traps set.

Section 1

SECTION (a)

March 10, 2026

Willow brook CDD GMS Central Florida Joel Blanco
Field Manager
316 Meredith Blvd. Winter Haven, FL 33881

Thank you for giving CSS Clean Star Services of Central Florida, Inc. the opportunity to present a proposal for the cleaning services. CSS has completed a thorough inspection of the facilities, and after careful consideration of your cleaning service requirements we are pleased to submit our recommendations and pricing.

CSS is a locally owned full Service Janitorial Maintenance Company. We are in our 29th year of operation and we are servicing many accounts throughout Central Florida every day. We specialize in “Class A” cleaning for commercial office buildings, hotels, club houses, stores, restaurants, medical facilities, warehouse spaces, construction sites, and much more.

We use the finest chemicals, and high technology equipment to service janitorial accounts. Our staff is well trained and experienced in their particular line of work. We have at our disposal floor techs 24/7 to accomplish quality services for our customers as needed. We also have our own technician that maintains and repair all our equipment to assure that work is done when required to be done.

Our company’s purpose is to create a clean and healthy environment for the people that work in or visit our buildings. Our policy of scheduled quality control inspections by our supervisory staff, combined with immediate response to our customer’s needs, provides our clients worry-free service.

OUR MISSION

At CSS, we are committed to exceed our customer’s expectations delivering a consistent high-quality service, striving to improve our procedures thru continued feedback with our customers and well-trained staff.

We are convinced that excellence and professionalism is what our customers want from the janitorial vendors, and at CSS we attempt to provide this level of service. By doing so, we will obtain and maintain a high recognition in the Janitorial Industry.

GOAL

100 % Satisfaction

We have attempted to make this proposal as complete as possible; however, if you have any comments or questions, please do not hesitate to contact us.

Thank you again and we look forward to continue developing a relationship with your company.

Sincerely yours,

Tracy Chacon	Sandro Di Lollo
President CSS	Vice-President CSS
tchacon@starcss.com	sdilollo@starcss.com
407-456-9174	407-668-1338

SPECIFICATIONS

RESTROOMS
Remove all collected trash to designated area.
Clean and sanitize all restroom fixtures, wipe all counters, partitions and doors, empty trash and damp mop floors with germicidal detergent.
Clean and disinfect all washbasins, toilet bowls, urinals, etc.
Polish all metal and clean mirrors.
Restock toilet tissue and soap provided by CSS Clean Star Services.
Dust and clean all return air vents on an as needed basis.
Clean and polish all drinking fountains.
Report any malfunctions to the building manager.

CABANA/LENAI/COVERD PATIO AREA
Remove all cobwebs in cabana area.
Wipe tables and organize chairs and furniture.
Spot sweep.
Spot mop for any spills.
Report any malfunctions to the building manager.

PRICING FOR SERVICES
Janitorial Services Three (3) times a week	 $	500.00/mo
Trash and pet collection, twice a week, $50 per container
Doggie bags, count of 200, replaced when needed $10.00each

Supplies, chemicals, and equipment will be provided by CSS Clean Star Services.
Products used to Disinfect for the Covid19, are CDC certified and approved.

CLEANING CONTRACT AGREEMENT:

The undersigned hereby accepts the proposal of CSS Clean Star Services of Central Florida, Inc. upon the following terms:

CSS Clean Star Services of Central Florida, Inc. service charge will be the amount mentioned on the pricing page plus tax per month. Payment should be payable to “CSS Clean Star Services of Central Florida, Inc.” and mailed to 11121 Camden Park Drive, Windermere, Florida 34786
A finance fee of 1.5% will apply if payments are received after the due date shown on the monthly invoice
CSS Clean Star Services of Central Florida, Inc. will provide all services and supplies specified in the attached work schedule.
In the event that the Customer needs to be in contact with CSS Clean Star Services of Central Florida, Inc. These are the different ways of contact phones: 877-CSS-2350 Email: and  mail: 11121 Camden Park Dr. Windermere, Florida 34786
If the customer wants to cancel or amend the contract the costumer shall give 30 day notification, in writing to CSS Clean Star Services of Central Florida, Inc. to change or terminate services. (Failure to this clause will have a charge for the full month price even if the service it’s not performed).
Other services performed upon request:
Start Date:

IN WITNESS WHEREOF, the parts have duly executed and sealed this agreement as of the day and year first above written

Printed Name	Printed Name
REPRESENTATIVE OF OWNER	CONTRACTOR
Willowbrook CDD	CSS Clean Star Services of Central Florida Inc.

By: 		By: 	

Date: 		Date: 	

SECTION (b)

POOL SERVICE PROPOSAL FOR WILLOWBROOK CDD

3x per week service including chemicals	$1500 per month.

Please take into consideration when reviewing other quotes: Included in this price will be the supply and installation of a computer on your pool to add chemicals. The advantage of this is that the pool is being constantly monitored and any change in the chlorine level is corrected instantly by the computer, giving you and your residents safer water. Currently you just have a continuous feed of chlorine to the main pool and if lots of people are in the pool the chlorine pumps cannot maintain a steady level of
chemicals, only once everybody is out of the pool will the chemicals slowly return to the level, they have set the pumps at. The computer removes guesswork from what level to set the chemical pumps at, as you will not know how busy the pool will be from one day to the next by having the computer installed
this problem isn’t an issue any longer.
POOL CLEANING DUTIES
Test pool water on each visit and adjust Chlorine and PH levels if required.
Vacuum or net pool on each visit. Brush walls and floor as required.
Backwash filters to maintain flow required by the Florida Health Department
Report any faults in pool equipment to the manager and once approved carry out repairs.
Clean tile as required.
Maintain computers.
Blow off pool deck.
Pick up trash within the pool area.

Thank you,

Simon McDonnell
Operations Manager

SECTION (c)

MONTHLY PEST PREVENTION SERVICE AGREEMENT

Email Address: CustomerCare@MasseyServices.com Website: MasseyServices.com
Phone: 1-888-2MASSEY (262-7739)

SERVICE ADDRESS	BILLING ADDRESS

Governmental Management Services (Willowbrook North)

Joel Blanco

( 786 ) 238-9473

Business Name					Contact Name (Agent)		Phone		
316 Meredith Blvd.					219 E. Livingston St.				
Property Address
Winter Haven	
FL.	
Polk	
33881		Mailing Address
Orlando	
FL.		
32801	
City	State	County	Zip		City	State		Zip	
( 786 ) 238-9473					Jblanco@gmscfl.com				
Phone			(Extension)		Email				
Business Type: Clubhouse & Mailbox area	Service Frequency Monthly	Grid #	
SCOPE OF WORK
Massey will provide pest prevention services for	Roaches	Ants	Mice	Rats	Pantry Pests	Fruit Flies	Drain Flies
REACHABLE WASPS	REACHABLE SPIDERS & WEBS
AREAS TO BE SERVICED

Clubhouse, mailbox area and 8 Rodent Stations around the perimeter of the pool.

SERVICE SCHEDULE

As needed

Initial Service Schedule 	 Follow-Up Service on Initial 	
Regular Service Schedule MONTHLY
CUSTOMER COOPERATION
Effective Pest Prevention requires a well-sealed structure, quality hygiene, sanitation and storage practices in order to achieve a pest-free environment. We must have your cooperation in accomplishing the following:

Inspection Service Reports.
Arranging for Service Technician(s) access to the premises and access to all locked areas.
INSURANCE
Massey carries comprehensive General Liability Insurance. Upon request we,	in effect.
TERMS OF AGREEMENTS
This Agreement will be effective for an original period of twenty four (24) months and, unless written notice is given by either party thirty (30) days prior to the anniversary date of the agreement, it shall renew itself from month to month thereafter.
Massey's service, THE COMPANY may cancel service upon giving sixty (60) days written notice.
GUARANTEED SATISFACTION
See reverse side of this agreement for explanation of Massey's Pest Prevention Guarantee.
8.	FIRST YEAR SERVICE CHARGES	SECOND YEAR SERVICE CHARGES	EQUIPMENT/ITEMS PURCHASED	
Initial Service Charge	$ 75.00	Monthly Service Charge	$ 60.00	# 8	of Rodent Statio x $ 20.00	EA	$ 160.00	
Follow Up (as required)	$	2nd Year Annual Service Amount	$ 720.00	#	of	x $	EA	$	
Monthly Service Charge x11	$ 660.00	5% Discount for Advance Payment	$ 36.00	#	of	x $	EA	$	
1st Year Annual Service Amount	$ 735.00	Discounted Annual Amount	$ 684.00	#	of	x $	EA	$	
5% Discount for Advance Payment	$ 36.75	Applicable Sales Tax	$00	Applicable Sales Tax	$ 00	
Discounted Annual Amount	$ 698.25	2nd Year Annual Total	$ 720.00	Equipment Total:	$ 160.00	
Applicable Sales Tax	$00	Note: Massey Services reserves the right to adjust the recurring service charge after the second

1st Year Annual Total	$ 735.00		
	First Month Service & Equipment Total:	$ 235.00	
PAYMENT TERMS
Method of payment	Year in Advance Payment less 5% discount	Upon Receipt of Monthly Invoice	Remit to Service Technician
Invoices are mailed the beginning of each month and will include the current month's charge. All invoices are due and payable within 30 days.
A late fee of one and one-half percent (1.5%) will be assessed monthly on all account balances over 30 days.

4033 Crescent Park Dr.
	 Accepted for: 	 Date 	

Massey Address
Riverview	FL.	33578
City	State	Zip
813-582-7211
Phone

Approved by: Massey General Manager	Date

THE COMPANY

Given by: Ricardo Taveras
Massey Services

Date 3/15/26

MS-017 (Rev. 11/19)

GUARANTEED SATISFACTION
We guarantee your premises will be FREE of Roach, Ant and Rodent INFESTATION after we have completed your second month of service. This does not mean you will never see another roach, ant or rodent, but it does mean that the thoroughness of our services and your efforts to maintain the highest standards of sanitation will not allow an INFESTATION to develop. In the event of a pest sighting(s):
We GUARANTEE to perform a corrective service within 24 hours.
We also GUARANTEE to provide this corrective service at no additional cost to you.
If your pest problem persists and an infestation can be found in the physical structure after 30 days, a Massey
Manager will verify the infestation and refund your last regular service charge.*
For the Hospitality Industry, Massey further GUARANTEES that if a guest refuses to pay for a night's lodging or a meal charge due to a pest problem, Massey will:
Verify the problem and take corrective measures immediately.
Reimburse the Company for the lost lodging and/or meal charge(s).**
Send a letter of apology to the guest, with a copy sent to the Company Manager.
* A current balance, maximum 30 days, must be maintained to receive any refund or reimbursement under this Guarantee.
** Reimbursement under the terms of the Money Back Guarantee for lost lodging and meal charges will be provided only when The Company Manager notifies a Massey Manager within 24 hours and provides the Massey Manager with specific details of the problem, lodging and/or meal receipts, guest's name and address. Reimbursement is restricted to one night's lodging charge and one meal charge per occurrence.

GENERAL TERMS AND CONDITIONS

CHANGE IN LAW. BY MASSEY SERVICES, INC.
(Massey) performs its services in accordance with the requirements of Federal, State and local laws. In the event of a change in existing law as it pertains to the services promised herein, Massey reserves the right to adjust the monthly service charge or terminate this agreement by giving THE COMPANY 60 days notice.
DISCLAIMER. Massey liability under this agreement will be terminated if Massey is prevented from fulfilling its responsibilities under the terms of this agreement by reason of delays in transportation, shortages of fuel and/or materials, strikes, embargoes, fires, floods, quarantine restriction, or any Act of God or circumstances or cause beyond the control of Massey.
This agreement does not cover and Massey will not be responsible for:
Any present or future insect and/or rodent damage to the structure(s) or contents, or provide for the compensation or repair of same.
Damage or loss of personal property resulting from lack of security or acts of third parties.
	Damage or loss of personal property due to THE COMPANY'S and/or Occupant(s) failure to comply with the specific instructions outlined in the Pest Elimination Preparation Checklist and/or Quality Assurance Inspection Report.
Massey disclaims any liability for special incidental or consequential  damages. The  Guarantee  stated  in  this

agreement is given in lieu of any other guarantee or warranties expressed or implied, including any warranty of merchantability or fitness for a particular purpose.
 NON-PAYMENT DEFAULT. In case of non-payment or default by THE COMPANY, Massey has the right to terminate this Agreement and reasonable attorney's fees and costs of collection shall be paid by THE COMPANY, whether suit is filed or not. In addition, interest at the highest rate allowable by law will be assessed for the period of delinquency.
ARBITRATION. THE COMPANY and Massey agree that any controversy or claim between them arising out of or relating to the interpretation, performance or breach of any provision of this agreement shall be settled exclusively by arbitration. This Contract/Agreement is subject to arbitration pursuant to the Uniform Arbitration Act of the American Arbitration Association. The arbitration award may be entered in any court having jurisdiction. In no event shall either party be liable to the other for indirect, special or consequential damages or loss of anticipated profits.
	ENTIRE AGREEMENT. It is understood and agreed between the parties that this agreement constitutes the complete agreement between Massey and THE COMPANY and that said agreement may not be changed or altered in any manner, oral or otherwise, by any representative of Massey unless alteration or change be in writing and executed by the President of Massey Services under its Corporate Seal.

PRIVACY POLICY FOR EMAIL ADDRESSES
By providing an email address on this agreement, the Customer is consenting to receive emails regarding service alerts, new

Email addresses

services and special promotions.	and used solely for communication from Massey Services.

MS-017 (Rev. 11/19)

Visit MasseyServices.com/mymassey Today and Sign Up to Manage Your Account Online!

MASSEY

Commercial Services
Email Address: CustomerCare@MasseySen·ices.com Website: MasseySen·ices.com
Phone: 1-888-2/vlASSEY (262-7739)

MONTHLY PEST PREVENTION SERVICE AGREEMENT

SERVICE ADDRESS
Governmental Management Services (Willowbrook South) 	

Joel Blanco

BILLING ADDRESS

----------

( 786 ) 238-9473

Business Name 2815 Adeline Ave. Prope11y Address
 Winter Haven	FL.	 Polk

33881

Contact Name (Agent)
219 E. Livingston St.
.Mailing Address
Orlando

FL.

Phone

32801

City
( 786 ) 238-9473

State

County

Zip

City
Jblanco@gmscfl.com

State	Zip

Phone	(Extension)	Email
Business Type: Clubhouse & Mailbox area	ServiceFrequency;:;;M:;;;o:;;;n:;;;th:;;;1Y:;;;:;;;:;;;:;;;:;;;:;;;:;;;:;;;;;:::::::-::=-;::::::;;:;;;:;;;:;;;:;;;���G�r�id�#�:;;;:;;;:;;;:;;;:::::::::;:::;:::::-�!
SCOPE OF WORK

Massey will provide pest prevention services for

□[II Roaches lil.�nl,

D Mice  D Rats	D Pantry Pests D Fruit Flies D Drain Flies

AREAS TO BE SERVICED

REACHABLE WASPS

□ REACHABLE SPIDERS & WEBS	□ 	

MallbOic area, playground and dog parks.

SERVICE SCHEDULE	As needed
Initial Service Schedule 	follow-Up Service on Initial		
Regular Service Schedule _MONTH_Lv	
CUSTOMER COOPERATION
Effective Pest Prevention requires a well-sealed structure, quality hygiene, sanitation and storage practices in order to achieve a pest-free environment. We must have your cooperation in accomplishing the following:
Maintaining a clean facility and promptly correcting any structural problems and deficiences in hygiene, sanitation and storage practices noted on our Inspection Service Reports.
Arranging for Service Technician(s) access to the premises and access to all locked areas.
INSURANCE
Massey carries comprehensive General Liability Insurance. Upon request we, will furnish a "Certificate of Insurance" showing coverage in effect.
TERMS OF AGREEMENTS
This Agreement will be effective for an original period of twenty four (24) months and, unless written notice is given by either party thirty (30) days prior to the anniversary date of the agreement, it shall renew itself from month to month thereafter.
If TIIB COMPANY is at any time dissatisfied with Massey's service,THE COMPANY may cancel service upon giving sixty (60) days written notice.
GUARANTEED SATISFACTION

8.	FIRST YEAR SERVICE CHARGES	SECOND YEAR SERVICE CHARGES	EQUIPMENT/ITEMS PURCHASED	-	
Initial Service Charge	$65.00	Monthly Service Charge	$50.00	#	of	x$	EA	$		
Follow Up (as required)	$	2nd Year Annual Senice Amount	$600.00	#	of	x$	EA	$	
Monthly Service Charge x11	$550.00
$615.00	5% Discount for Advance Payment	$30.00	#	of	x$	EA	$	
1st Year Annual Sen•ice Amount		Discounted Annual Amount	$570.00	#	of	x$	EA	$	
5% Discount for Advance Payment	$30.75	Applicable Sales Tax	$00	Applicable Sales Tax		$00	
-Discounted Annual Amount	$584.25	2nd Year Annual Total	$600.00	Equipment Total:		$	-	
Applicable Sales Tax	$00	Note: Massey Services reserves the right to adjust the recurring service charge after the second year of this agreement and at any time due to structural additions and/or modifications.		
1st Year Annual Total	$615.00			

See reverse side of this agreement for explanation of Massey's Pest Prevention Guarantee.

9.  PAYMENTTERMS

IFirst Month Service & Equipment Total: ( $ 65.00

Method of payment D Year in Advance Payment less 5% discount	D Upon Receipt of Monthly Invoice	D Remit to Service Technician
Invoices are mailed the beginning of each month and will include the cun-ent month's charge. All invoices are due and payable within 30 days.
A late fee of one and one-half percent (1.5%) will be assessed monthly on all account balances over 30 days.

4033 Crescent Park Dr.
Massey Address
Riverview

FL.	33578

Accepted for:	Date
THE COMPANY

City
813-582-7211
Phone

State	Zip

Given

Ricardo Taveras
by:
Massey Services

Date 3/15/26

Approved by: Massey General Manager	Date
MS-017 (Rev. 11/19)

GUARANTEED SATISFACTION
We guarantee your premises will be FREE of Roach,Ant and Rodent INFESTATION after we have completed your second month of service. This does not mean you will never see another roach, ant or rodent, but it does mean that the thoroughness of our services and your efforts to maintain the highest standards of sanitation will not allow an INFESTATION to develop. In the event of a pest sighting(s):
I.  We GUARANTEE to perform a corrective service within 24 hours.
We also GUARANTEE to provide this corrective service at no additional cost to you.
If your pest problem persists and an infestation can be found in the physical structure after 30 days, a Massey
Manager will verify the infestation and refund your last regular service charge.*
For the Hospitality Industry, Massey further GUARANTEES that if a guest refuses to pay for a night's lodging or a meal charge due to a pest problem, Massey will:
Verify the problem and take corrective measures immediately. Reimburse the Company for the Jost lodging and/or meal charge(s).**
Send a Jetter of apology to the guest, with a copy sent to the Company Manager.
A current balance, maximum 30 days, must be maintained to receive any refund or reimbursement under this Guarantee.
** Reimbursement under the terms of the Money Back Guarantee for lost lodging and meal charges will be provided only when The Company Manager notifies a Massey Manager within 24 hours and provides the Massey Manager with specific details of the problem, lodging and/or meal receipts,
guest's name and address. Reimbursement is restricted to one night's lodging charge and one meal charge per occurrence.

GENERAL TERMS AND CONDITIONS

CHANGE IN LAW. BY MASSEY SERVICES, INC.
(Massey) perfonns its services in accordance with the requirements of Federal, State and local laws. In the event of a change in existing law as it pertains to the services promised herein, Massey reserves the right to adjust the monthly service charge or terminate this agreement by giving THE COMPANY 60 days notice.

DISCLAIMER. Massey liability under this agreement will be terminated if Massey is prevented from fulfilling its responsibilities under the terms of this agreement by reason of delays in transportation, shortages of fuel and/or materials, strikes, embargoes, fires, floods, quarantine restriction, or any Act of God or circumstances or cause beyond the control of Massey.

This agreement does not cover and Massey will not be responsible for:
I. Any present or future insect and/or rodent damage to the structure(s) or contents, or provide for the compensation or repair of same.
Damage or loss of personal property resulting from lack of security or acts of third parties.
Damage or loss of personal property due to THE COMPANY'S and/or Occupant(s) failure to comply with the specific instructions outlined in the Pest Elimination Preparation Checklist and/or Quality Assurance Inspection Report.
Massey disclaims any liability for special incidental or consequential  damages. The  Guarantee  stated  in  this

agreement is given in lieu of any other guarantee or warranties expressed or implied, including any warranty of merchantability or fitness for a particular purpose.
 NON-PAYMENT DEFAULT. In case of non-payment or default by THE COMPANY, Massey has the right to terminate this Agreement and reasonable attorney's fees and costs of collection shall be paid by THE COMPANY, whether suit is filed or not. In addition, interest at the highest rate allowable by law will be assessed for the period of delinquency.

ARBITRATION. THE COMPANY and Massey agree that any controversy or claim between them arising out of or relating to the interpretation, performance or breach of any provision of this agreement shall be settled exclusively by arbitration. This Contract/Agreement is subject to arbitration pursuant to the Unifonn Arbitration Act of the American Arbitration Association. The arbitration award may be entered in any court having jurisdiction. In no event shall either party be liable to the other for indirect, special or consequential damages or loss of anticipated profits.
	ENTIRE AGREEMENT. It is understood and agreed between the parties that this agreement constitutes the complete agreement between Massey and THE COMPANY and that said agreement may not be changed or altered in any manner, oral or otherwise, by any representative of Massey unless alteration or change be in writing and executed by the President of Massey Services under its Corporate Seal.

PRIVACY POLICY FOR EMAIL ADDRESSES
By providing an email address on this agreement, the Customer is consenting to receive emails regarding service alerts, new services and special promotions. Email addresses are kepJ.	Qonfidential and used solely for communication from Massey Services.
.... ':..,	�
�	Go Paperless!

MS-017 (Rev. 11/19)

Visit MasseyServices.com/mymassey Today and Sign Up to Manage Your Account Online!

Section 2

Property Name	Willowbrook CDD	Contact	Joel Blanco
Property Address	1 Willowbrook North	To	Willowbrook CDD
Winter Haven, FL 33884	Billing Address	c/o Governmental Mgmt Svcs CFL 219 E
Livingston St Orlando, FL 32801

Project Name	Willowbrook CDD North and South
Project Description	Repair damaged Bahia turf, replace freeze/cold damaged plant material
Scope of Work
NORTH

Prep areas for Bahia Sod installation

Install Bahia Sod

Demo cold/freeze damaged plants at Entry Sign

Grade and prep beds

Install new plant material

Grade and mulch beds

SOUTH

Demo cold/freeze damaged plants at Entry Sign, Playground and Mailbox area

Grade and prep beds

Install new plant material

Grade and mulch beds

Remove all generated debris and clean up areas Water in new plant material and sod

QTY	UoM/Size	Material/Description	
20.00	HOUR	Enhancement Crew - Demo, prep bed and install mulch	
2.00	HOUR	Irrigation Technician	
CDD NORTH			
50.00	EACH	Blue Daze - 1 gal. Ground Cover Installed	
90.00	EACH	Mixed Annuals (flowers) - Installed *ENTRY SIGN*	
1,400.00	SQUARE FEET	Bahia - Turf Installed	
1.00	CUBIC YARD	Pine Bark Mulch	

SIGN)

CDD SOUTH
30.00	EACH	Blue Daze - 1 gal. Ground Cover Installed (ENTRY

235.00	EACH

Mixed Annuals (flowers) - Installed *ENTRY SIGN and STOP SIGN BED*

Hamelia patens - Firebush Dwarf 3 gal. Shrub/perennial Installed (PLAYGROUND AND MAILBOX AREA)

6.00	CUBIC YARD	Pine Bark Mulch

138.00	EACH

Images

CDD NORTH 1	CDD SOUTH

For internal use only			
SO#	8862930		
JOB#	345200407			
Service Line	130	Total Price	$9,330.11	

TERMS & CONOITIO S

The Conlraotot /J1all re,cosn1Ze and pe�o,m ln accordance � wr,llen terms wr1Uen opec,1ica110nsanddrall!•"9' on1y conta1hed orieterred \0 nereln Allmet 11a1S >hall conlorm 10 bK! spe,:lficeU"'1S
"!. Woll< Force Contractor sh•� designate a qualified representalM! Wo[t, e,q,er,enc 1� landscape rrelntenance'comtNcl[on upgradeo or When aPJJ'ltab[e 1n (roe managom,,ni The wor�!oroe shall De 00<\'1p,,len1ar>d quaMled ar>d�hallDe leg lly •u!ho�ed IQ work In the us

l.roem.e and Permll!ii C.Ontra:;.tof shall rmmli:11n a l..arldscape Contractors licerse If requoreo t,y Sl .. e or local l�w. ana will oom,iy w,ln all OIMer 11eeose requ.rem<!nt5 or 1Me City St.ale alid Federal Govem1t£1nts, as w e 11 as. all other reQl.MertElnts of faw Utiess' o,tie,,..,e agreed upon by ll1e partleS or pron1lllteo by law. CIJSloroo, snau be requ,tee1 to
o�ain all nece"SSafv snd req\.llred permits; lo eltow the cormiencement of the Se.Maes on
lhe property
1. Taxes Con1ra<1or agrees to pay all app!ical)je tai,es, lnchJdlog saies o, General EMclse
Tax (GET), where app!.eallle
s. ln$Jraroe ConlraolOr agreeslo provo<;1eGeneral Uablllly lnsu,anoe AulOllX>ltve Wabd1IY 1nsu,a111Je, Worker\�Corrpmsat1on Insurance, and any o!tter 1rr;i1.mulce ,eqy1Ied by larw or C\Jslornor, as ,p,,orled In w,.ung prior to ccontnenr:eorenl nr work II nol speofled, Conl/aclor Y,11[ lllPMISh r uranoe \'l[tn S1,000lll)llml1cl !l!bllr[Y,

6. WObllllf COntraolor "'11111not l,le M�ble !OT any da""'!J� tha 000,,1$ �om llcto of God deftned as elrtrf!me weaU\er ctondt.lans, f11e, earthquake e� and rutes., tegu.1a11ons or resuoctJon,; O!llO•ed by an,, govauvrenl or govetnmentel agenoy, na11onol or reg,,01a1 effl!!rgencv. epdeim101 panrJemic, he3llh relalied outbreak or other medloal evl!!nts not ca<JSed by one 01 r:dler delay• ot failure o perform>nee beyond lhe oorrmerclal� reaso""ble cont� of either i,aro/ Uncler tnese corcums1arces- Coriracto, shall nave tne r,gl>[ 10 tenegoHale lhe terms and prMlos of this Contn,ot w1thm Sl"IY (60) days
,	Any 11teg:,[ ''""""""' c:1aims an<J/or darnasies ,.,,n1111,ig r,om wc,k requested lhal •• rot o,,
oroperty owned b\l cu,10mer0, not under C\lSlorner m,r,a_gernenl ond ocn[,ol sllall be lhe
.,,..!l!Sponorbllly or tne Cusrom,,r

Sutocom,actors Contractor reserves ltie r[gt,t to hire qualUlod suooomractoro 10 perform specrellzed rundlons or work tequ111ng �peciallzed equipment

15 canoellatron Notice or Cancellatoon or Wl>fk rr,JSt 0e recetve.dIn writing belore the craw ts d19patche(j lo lheu loca1Jon or Cliitorriet 'WIii OB kBil'e. fOt a mmrnurn t.tave1 cnarge of $160 00 and bolled to Cusiorrer
The lolloW1n9 sectlOns sh II apply wt.e,e Contl'eolor pr011,des C1JS\Omer w,th Ire� care
seMces
••		Tree & Siurtp Reorova1 Troe• "'""""d v,U be cul •• close lo lhe ground as possible based on COndll� to or ne"110 ""' llOltom ol tne llee IIUllk Add,IOOMI cnarge• WIii be le'iAed ror un�en zaras sueh 351 DUInrJt I011iea 10 concrete br'lck r1Itec1fnJnKsi metal rods. et<; II reque,;led rneo1,a,,.,..1grlndlrig of vrsible 1reu1�l'OII be oone to a�fined "'llln and deplti be[ow ground level al an a<ldtUOnal charge 10 tne Custotrer De�ned baokflll and lendsoar,e malena1 may be �peclrted C,stom,r shall t>e resporrS!ble f<>r cont�[ng he -owop11ate underground uu11y locator company 10 locate at1d mar unoorg,ound Ullllly Uses p,10r lo fllaN or work Coruec10, t; not responslllle Cla,n,gi, oone lo underground ul[IIUes fil-"'h ss bu not llmll.ed !Q, cable,, wlr� pipes, a!'.111 rntgabon pa11S Cortrao\Or IMH repa,r damaged 1rngatlon lines al the Customers expensa

11, Warl'Ot ol Ulrbll1IY Request$ tor crown thinn,ng In ellJ;e$• of tweoly•lo,e pr,•c<,iil (25�) or work not m aocordarce wrth !Sit. {lnt•rMtlona[ Soe,ety or it.rborioullUral) sl a!1<l>,rdo w,.1I rQqlllro a Sjgned waiYBf of ljalllflty

c �fh:1,nQ,. o, hi& ':onhar.:l
8V e,.,0111,ng U,,s dootlrnen\ Cu,[orner agrees lo the fomlal<on or a 1>rid1ng con[ract and to lhe terms and concMK>ns sel forth. heraIn Cll:itomer teptesen.ts Uiat Contractor Is authOnzed 10 i,erft"m ltle ""ni staled on 1/18 lace ol this Contraol If pavment has ool been t1,oo,ved by Contraotor per payrnent terms N!reunder Contractor si...u be entllled 10 all COSl5 ot ooll�tlOI\
lncludjng reaso,..ble tton,e)'&' fees et1d n shall be rellel'!!d or any 01>,gat[on to oor,Jnue
perfotnance under thtS o, arJi/ other Con;raar With Custom!, fnieresr -at !!Ii per annum raIe of 1 5% pr,r flOOt1lli 118% per Y•••I, or 11te h,ghest o,le pr,rm,ued t>J law rrey be ei...1ged on�npaod balance 15 davs alter tl!llrng
NOTICE FAILLRE TO MAKE PAYMtNT WhEN OUE FOR COMl'\.ErED WORK ON CONSTRUCTION JOSS MAY RESULT IN A MtCHAN[CS LIEN ON �E TITLE TO YOUR PROPERTY

9. Add1t1ons1 Ser1t1ce"S. Any add•tiom:1I work not shown 1n lne above s�ficBhOni involving e.<ira ot>Slswlll ba 8"8culed only upon signed wntlen ord•'" and Wt[Ibeoome an e)(lta charge O'ief and above the esI ma I e

1u """"8,, \a Jobolle Customer stiall ptt,,,lde all u1,l�I•• 10 pr,�orm Iii<> war� Cusame,
,�-.aII1um1sh access 10 all pans or JobSlte where Conlrisclor 1s 10 perfotm work a!.i JequIted t:J,J me contract or omer fuootons related mereto1 dUr1r,g norma1 DUSR'le$ nour� anrJ o1her rea,onable µ,nods ol wre Conlt,r;;lor .all perform lhi! work"' r�asonably pra<ftcal aft.ef ttie Custcmer makes \he site avaIleble r01 perforn,ance or Ole work.

1L Paymenl Tormr.. Upo� stgn1n,g lhis A{J..,.,ment. Cu;tarrer shall pay Can(faclor 50% d !tie Proposed Pnce and the 1ema1n1ng belaoce shall be paid by CUslomer lo Contractor upon ccmp(euon 0r 111e proJect unlefis otherw...,, agreed o 1n wnllng

Slgt1Ptute

Joel Blanco
PontedNome

Oefe

Field Manago

Morch 02, 2026

12. Termina11an Th� Wo,K Onler rray be terrnna1ed t,y the e1r.er pany w�h or w,1hou1 C"""8, UP01s1eVen (n workdays advance rilt�n notlO!! Customer will be ter:fuirM to pay ft,1all tnaterla1s r,utef1assd al"l(i wi"J.rkco"l)tete to lh@ date ofleffl"tl.-.almn end reesonable cha(ges incurred 111 d!:rrobHlZl("9

1,1, Asstgnrrent The Cl.Oilom,,r and lhe Con[ractor respectl'/ely btnd lftem>elVes, llletr partners sui,,:.. so,s, "'"'gne•��nd reg�I ,ep,.,.er1a11"" 10 tt,e otner '''"'I' w,tn ""'f'COI lo all co..,nants ol tnoo Ayteamenl Netthe< the Cuslorret r,o, Iha Contt•C1or shall a.sign
or lrans(erany 1nteresl 1nthi-s Agreement w1lhoU\ the wntten coosenl of I.he other piov•ded,
-•r. tnal f!Onsen1 oh.o.11 not be ,�quired to 0""4Qn I� Ag1eerren110 any cc,,.,,.ny whaoh oon,r,o/51 ts oort.toUed by or IS uMde, cor?n'IOn cont.rot with Contraclot r:J" tn connect10n w.th BSS\9ntnef't to an an'IUate ot pu,suant to a merger_ sale of all or
•ut>startl�lly all 01 ltS assets '" eqOJfy secUl'itll!S, consclldatlon Cllange ot control or corporate ,eorganll.llloon
1 •- o,sora,,,.,, This prop<>sal was estimated and pooed based upon a srlB ,,.., an<! 11,.uaf

8t1ghtView Land1cap@ .5�NfCl!'S"t II,c.."Conlr:t.ctor"

Enhancement Manlillgll!!r

S19""tU!8

Eric Brooks	March 02, 2026

Da.te

Job #:	345200407

1nspecuon from g,ound level usiog 0talt\8ry "'"""" at 01aUOIJ1 th< t�ne tnra proposal was prepared The pr.,., quoted [n tlils pofiOsal Io r lhe wor1< de!ierlbed, isIn,, resUII or Ulilt ground level "'5Ual lnspecllon and thererore our co,rpanV will nol be liable for ,my
�dd•UOnal cosl� or domager. loi addl11ona1 work not deso'1lle<l nereln. or liable lor any
tlCldentslacolderts resull•nu �om ccndlllo,,s, ll'ral were r,oi ascsrtJl,iable by .,,Id groona lewl v,sual lmpeolJon Oal or�nary mea� al 1he Ume salc:1Im.pec.Uon �!ii perro,med Conuaoior cannot c,e hela responsible Tor un�fl0\ld'1 ot 01nerwl!,e. h I doe n delects Ar,/ i:om,d""' work i"Oposed tie1e<n cannci guarantee """'ot ,esulls Pmress,onal ,mg,neering, arch1leclll111I and/or laooscape de"1gn """"""" l"°""•gn Ser11,ceo") are fl0l 1rc,IU<led r� tnrs /\greemeot and &hall not be provided by 11,o Con\rac:lor A,oy design defect,sn tne ContrBCT Ooeurrenls aie the ool,eespons,blllty of the Cu.lomor Ir ll'rB CUSIOrmt mus(
erigarie a IIMnseo ongln,,er are11iea artdlor l•M"""pr, �gn JltOfesslOnal_a�y eo,,\s concerning lhese Desrgn SeNPCe• a,-. \0 be paid r,, the CU51orr,,, dill!CtT)1I0 111<1 dea,gner
1""'1\led

50 #:	8B62930

Proposed Price:	$9,330.11

Section D

Section 1

Willowbrook Community Development District

Summary of Checks

January 20, 2026 to April 20, 2026

Bank	Date	Check No.'s		Amount	

General Fund	

1/23/26	

133-137	

$	

17,738.88	
	2/3/26	138-141	$	75,600.00	
	2/17/26	142-144	$	12,095.22	
	2/25/26	145-146	$	9,837.58	
	3/9/26	147-148	$	2,175.00	
	3/12/26	149	$	12,508.27	
	3/20/26	150	$	6,477.65	
	3/24/26	151-152	$	11,279.04	
	4/9/26	153-154	$	5,785.00	
	4/16/26	155-156	$	10,927.82	
		Autodrafts	$	27,851.13	
			Total:  $	192,275.59	
			$	192,275.59	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	1
*** CHECK NOS. 000133-000156	WILLOWBROOK 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	#

1/23/26 00001	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	

38	202601 310-51300-34000	*	3,433.33
MANAGEMENT FEES-JAN26
38	202601 310-51300-35200	*	108.17
WEBSITE ADMIN-JAN26
38	202601 310-51300-35100	*	162.25
INFORMATION TECH-JAN26
38	202601 310-51300-31300	*	512.50
DISSEMINATION SVCS-JAN26
38	202601 310-51300-51000	*	2.65
OFFICE SUPPLIES-JAN26
38	202601 310-51300-42000	*	3.70
POSTAGE-JAN26
GOVERNMENTAL MANAGEMENT SERVICES-CF	4,222.60 000133
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/23/26 00005	1/16/26 14012	202512 310-51300-31500	*	2,984.20
ATTORNEY SVCS-DEC25
KILINSKI VAN WYK PLLC	2,984.20 000134

1/23/26 00012	12/26/25	
	12/26/25	
	12/26/25	
	12/26/25	
	12/26/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
002997-0 202511 320-53800-43200	*	4,382.88
2818 ADELINE AVE-REFUND
002998-0 202511 320-53800-43200	*	226.67
2719 ADELINE AVE-REFUND
002999-0 202511 320-53800-43200	*	887.37
2618 ADELINE AVE-REFUND
003265-0 202511 320-53800-43200	*	820.22
232 MEREDITH BLVD-REFUND
003267-0 202511 320-53800-43200	*	92.60
586 JACK DR-REFUND
KRPC WILLOWBROOK LLC	6,409.74 000135
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/23/26 00036	1/13/26 262	202601 310-51300-42000	*	142.89
REIMBURSE POSTAGE FY26
POLK COUNTY TAX COLLECTOR	142.89 000136
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/23/26 00033 12/30/25 002997-0 202512 320-53800-43200	*	1,851.07
2818 ADELINE AVE-DEC25
12/30/25 002999-0 202512 320-53800-43200	*	114.62
2618 ADELINE AVE-DEC25
12/30/25 003264-0 202512 320-53800-43200	*	1,402.52
881 ANDREW ST-DEC25
12/30/25 003265-0 202512 320-53800-43200	*	611.24
232 MEREDITH BLVD-DEC25
WINTER HAVEN WATER DEPARTMENT	3,979.45 000137
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/03/26 00008	1/27/26 01272026 202601 310-51300-11000	*	200.00
SUPERVISOR FEES-01.27.26
HYZENS MARC	200.00 000138
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	2
*** CHECK NOS. 000133-000156	WILLOWBROOK 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	#
2/03/26 00007	1/27/26 01272026 202601 310-51300-11000	*	200.00
SUPERVISOR FEES-01.27.26
MCKINZIE D TERRILL	200.00 000139
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/03/26 00024	1/27/26 01272026 202601 310-51300-11000	*	200.00
SUPERVISOR FEES-01.27.26
SCOTT H SHAPIRO	200.00 000140
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/03/26 00037	2/03/26 02032026 202602 300-15100-10000	*	75,000.00
TSFR TRUIST GF TO SBA GF
STATE BOARD OF ADMINISTRATION C/O	75,000.00 000141
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/26 00038	1/01/26 9668353	202601 320-53800-46200	*	5,453.52
LANDSCAPE MAINT-JAN26
BRIGHTVIEW LANDSCAPE SERVICES, INC.	5,453.52 000142
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/26 00001	2/01/26 39	202602 310-51300-34000	*	3,433.33
MANAGEMENT FEES-FEB26
2/01/26 39	202602 310-51300-35200	*	108.17
WEBSITE ADMIN-FEB26
2/01/26 39	202602 310-51300-35100	*	162.25
INFORMATION TECH-FEB26
2/01/26 39	202602 310-51300-31300	*	512.50
DISSEMINATION SVCS-FEB26
2/01/26 39	202602 310-51300-51000	*	3.10
OFFICE SUPPLIES-FEB26
2/01/26 39	202602 310-51300-42000	*	14.80
POSTAGE-FEB26
2/01/26 39	202602 310-51300-42500	*	6.15
UPS PROPOSAL COPIES BOS
GOVERNMENTAL MANAGEMENT SERVICES-CF	4,240.30 000143
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/17/26 00023	2/13/26 02132026 202602 300-20700-10000	*	2,401.40
ASSESSMENT TSFR S2024 AA1
WILLOWBROOK CDD C/O US BANK	2,401.40 000144
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/25/26 00039	2/24/26 7958-02- 202602 310-51300-31200	*	450.00
SPECIAL ASSESS BOND S2024
AMERICAN MUNICIPAL TAX-EXEMPT	450.00 000145
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/25/26 00005	8/11/25 12976	202507 310-51300-31500	*	3,937.50
ATTORNEY SVCS-JUL25
9/19/25 13189	202508 310-51300-31500	*	2,578.00
ATTORNEY SVCS-AUG25
2/16/26 14303	202601 310-51300-31500	*	2,872.08
ATTORNEY SVCS-JAN26
KILINSKI VAN WYK PLLC	9,387.58 000146
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	3
*** CHECK NOS. 000133-000156	WILLOWBROOK GENERAL FUND BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/09/26 00034	1/30/26 21243	202601 320-53800-47000	*	1,775.00
AQUATIC MAINTENANCE-JAN26
AQUATIC WEED MANAGEMENT, INC.	1,775.00 000147
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/09/26 00010 11/13/25 SR111320 202511 310-51300-11000	*	200.00
SUPERVISOR FEE-11/13/25
12/16/25 SR121620 202512 310-51300-11000	*	200.00
SUPERVISOR FEES-12/16/26
STEVEN A ROSSER	400.00 000148
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/26 00001	1/31/26 41	202601 320-53800-49000	*	2,012.11
INSTALL ALLIGATOR SIGNS
3/01/26 42	202603 310-51300-34000	*	3,433.33
MANAGEMENT FEES-MAR26
3/01/26 42	202603 310-51300-35200	*	108.17
WEBSITE ADMIN-MAR26
3/01/26 42	202603 310-51300-35100	*	162.25
INFORMATION TECH-MAR26
3/01/26 42	202603 310-51300-31300	*	512.50
DISSEMINATION SVCS-MAR26
3/01/26 42	202603 310-51300-51000	*	.18

	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	

OFFICE SUPPLIES-MAR26
42	202603 310-51300-42000	*	29.73
POSTAGE-MAR26
43A-NOV2 202511 320-53800-12000	*	1,250.00 FIELD MANAGEMENT-NOV25
43B-DEC2 202512 320-53800-12000	*	1,250.00 FIELD MANAGEMENT-DEC25
43C-JAN2 202601 320-53800-12000	*	1,250.00 FIELD MANAGEMENT-JAN26
43D-FEB2 202602 320-53800-12000	*	1,250.00 FIELD MANAGEMENT-FEB26
43E-MAR2 202603 320-53800-12000	*	1,250.00 FIELD MANAGEMENT-MAR26
GOVERNMENTAL MANAGEMENT SERVICES-CF	12,508.27 000149
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/26 00038	3/13/26 9711778	202603 320-53800-47300	*	1,790.15
ROTORS/NOZZLES/SPRAY/LINE
3/19/26 9715040	202603 320-53800-46200	*	4,687.50
LANDSCAPE MAINT-START UP
BRIGHTVIEW LANDSCAPE SERVICES, INC.	6,477.65 000150
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/26 00038	2/01/26 9668357	202602 320-53800-46200	*	5,453.52
LANDSCAPE MAINT-FEB26
3/01/26 9688614	202603 320-53800-46200	*	5,453.52
LANDSCAPE MAINT-MAR26
BRIGHTVIEW LANDSCAPE SERVICES, INC.	10,907.04 000151
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	4
*** CHECK NOS. 000133-000156	WILLOWBROOK GENERAL FUND BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/24/26 00005	3/18/26 14476	202602 310-51300-31500	*	372.00
ATTORNEY SVCS-FEB26
KILINSKI VAN WYK PLLC	372.00 000152
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00034	2/27/26 21588	202602 320-53800-47000	*	1,775.00
AQUATIC MAINTENANCE-FEB26
3/30/26 21542	202603 320-53800-47000	*	1,775.00
AQUATIC MAINTENANCE-MAR26
AQUATIC WEED MANAGEMENT, INC.	3,550.00 000153
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/09/26 00040	3/30/26 720	202603 320-53800-49000	*	2,235.00
TRAPPING SERVICE-MAR26
SWINE SOLUTIONS LLC	2,235.00 000154
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/16/26 00038	4/01/26 9722121	202604 320-53800-46200	*	5,453.52
LANDSCAPE MAINT-APR26
BRIGHTVIEW LANDSCAPE SERVICES, INC.	5,453.52 000155

4/16/26 00001	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
44	202604 310-51300-34000	*	3,433.33
MANAGEMENT FEES-APR26
44	202604 310-51300-35200	*	108.17
WEBSITE ADMIN-APR26
44	202604 310-51300-35100	*	162.25
INFORMATION TECH-APR26
44	202604 310-51300-31300	*	512.50
DISSEMINATION SVCS-APR26
44	202604 310-51300-51000	*	.15
OFFICE SUPPLIES-APR26
44	202604 310-51300-42000	*	3.70
POSTAGE-APR26
44	202604 310-51300-42500	*	4.20
COPIES-APR26
45	202604 320-53800-12000	*	1,250.00
FIELD MANAGEMENT-APR26
GOVERNMENTAL MANAGEMENT SERVICES-CF	5,474.30 000156
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	164,424.46
TOTAL FOR REGISTER	164,424.46

WBRK WILLOWBROOK	BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	1
*** CHECK DATES 01/20/2026 - 04/20/2026 ***	WILLOWBROOK GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/29/26 00030	1/26/26 1945-01. 202601 320-53800-43100	*	3,046.67
1275 MARTIN LUTHER-JAN26

-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	

-	
-	
-	
-	
-	
-	
-	
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-	
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-	
-	
-	
-	
-	
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-	
-	
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-	
-	
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-	
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TECO	3,046.67 080015
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
1/29/26 00030	1/26/26 1952-01. 202601 320-53800-43100	*	1,997.81
WILLOWBROOK PH1&2-JAN26
TECO	1,997.81 080016
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
1/29/26 00030	1/26/26 2140-01. 202601 320-53800-43000	*	30.13
2818 ADELINE AVE-JAN26
TECO	30.13 080017
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
1/29/26 00030	1/26/26 2181-01. 202601 320-53800-43000	*	28.93
2719 ADELINE AVE-JAN26
TECO	28.93 080018
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

2/12/26 00033	2/06/26 2997-01. 202601 320-53800-43200	*	37.06

WINTER	HAVEN	WATER	DEPARTMENT		
- - - - - - - - - - - - - - - - - -	- - -	- - -	- - - - - -		-	-	-	-	
		
2719 ADELINE AVE-JAN26									
WINTER	HAVEN	WATER	DEPARTMENT						
- - - - - - - - - - - - - - - - - -	- - -	- - -	- - - - - -		-	-	-	-	
		
2618 ADELINE AVE-JAN26									
WINTER	HAVEN	WATER	DEPARTMENT						
- - - - - - - - - - - - - - - - - -	- - -	- - -	- - - - - -		-	-	-	-	
1004 LUKE AVE TRT E-JAN26		
WINTER	HAVEN	WATER	DEPARTMENT						
- - - - - - - - - - - - - - - - - -	- - -	- - -	- - - - - -		-	-	-	-	
		
881 ANDREW ST TRT F-JAN26									
WINTER	HAVEN	WATER	DEPARTMENT						
- - - - - - - - - - - - - - - - - -	- - -	- - -	- - - - - -		-	-	-	-	
		
232 MEREDITH BLVD-JAN26									
WINTER	HAVEN	WATER	DEPARTMENT						
- - - - - - - - - - - - - - - - - -	- - -	- - -	- - - - - -		-	-	-	-	
		
1020 LUKE AVE TRT B-JAN26									
WINTER	HAVEN	WATER	DEPARTMENT						
- - - - - - - - - - - - - - - - - -	- - -	- - -	- - - - - -		-	-	-	-	
		
586 JACK DR TRCT H-JAN26									
WINTER	HAVEN	WATER	DEPARTMENT						
- - - - - - - - - - - - - - - - - -	- - -	- - -	- - - - - -		-	-	-	-	

2818 ADELINE AVE-JAN26

37.06 080019

- - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/12/26 00033	2/06/26 2998-01. 202601 320-53800-43200	*	138.58
138.58 080020
- - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/12/26 00033	2/06/26 2999-01. 202601 320-53800-43200	*	411.24
411.24 080021
- - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/12/26 00033	2/06/26 3263-01. 202601 320-53800-43200	*	34.03
34.03 080022
- - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/12/26 00033	2/06/26 3264-01. 202601 320-53800-43200	*	993.52
993.52 080023
- - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/12/26 00033	2/06/26 3265-01. 202601 320-53800-43200	*	173.95
173.95 080024
- - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/12/26 00033	2/06/26 3266-01. 202601 320-53800-43200	*	12.91
12.91 080025
- - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/12/26 00033	2/06/26 3267-01. 202601 320-53800-43200	*	72.11
72.11 080026
- - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	2
*** CHECK DATES 01/20/2026 - 04/20/2026 ***	WILLOWBROOK GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/26/26 00031	2/04/26 1712-02. 202602 320-53800-48400	*	1,979.10
CONTRACT#41411712-FEB26
NAVITAS CREDIT CORP.	1,979.10 080027
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/26/26 00030	2/24/26 1945-02. 202602 320-53800-43100	*	3,046.67
1275 MARTIN LUTHER-FEB26

-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	

-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
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-	

-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
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-	

-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	

TECO	3,046.67 080028
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/26/26 00030	2/24/26 1952-02. 202602 320-53800-43100	*	1,997.81
WILLOWBROOK PH1&2-FEB26
TECO	1,997.81 080029
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/26/26 00030	2/24/26 2140-02. 202602 320-53800-43000	*	25.48
2818 ADELINE AVE-FEB26
TECO	25.48 080030
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
2/26/26 00030	2/24/26 2181-02. 202602 320-53800-43000	*	24.67
2719 ADELINE AVE-FEB26
TECO	24.67 080031
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
3/18/26 00031	3/04/26 1712-03. 202603 320-53800-48400	*	1,979.10
CONTRACT#41411712-MAR26
NAVITAS CREDIT CORP.	1,979.10 080032
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00033	3/06/26 2997-02. 202602 320-53800-43200	*	28.55
2818 ADELINE AVE-FEB26
WINTER HAVEN WATER DEPARTMENT	28.55 080033
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00033	3/06/26 2998-02. 202602 320-53800-43200	*	174.38
2719 ADELINE AVE-FEB26
WINTER HAVEN WATER DEPARTMENT	174.38 080034
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00033	3/06/26 2999-02. 202602 320-53800-43200	*	562.20
2618 ADELINE AVE-FEB26
WINTER HAVEN WATER DEPARTMENT	562.20 080035
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00033	3/06/26 3263-02. 202602 320-53800-43200	*	32.27
1004 LUKE AVE-FEB26
WINTER HAVEN WATER DEPARTMENT	32.27 080036
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00033	3/06/26 3264-02. 202602 320-53800-43200	*	1,067.92
881 ANDREW ST TCT F-FEB26
WINTER HAVEN WATER DEPARTMENT	1,067.92 080037
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00033	3/06/26 3265-02. 202602 320-53800-43200	*	153.47
232 MEREDITH BLVD-FEB26
WINTER HAVEN WATER DEPARTMENT	153.47 080038
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	3
*** CHECK DATES 01/20/2026 - 04/20/2026 ***	WILLOWBROOK GENERAL FUND
BANK Z GENERAL FUND AUTOPAY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/18/26 00033	3/06/26 3266-02. 202602 320-53800-43200	*	12.91
1020 LUKE AVE TCT B-FEB26
WINTER HAVEN WATER DEPARTMENT	12.91 080039
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00033	3/06/26 3267-02. 202602 320-53800-43200	*	83.80
586 JACK DR TCT H-FEB26
WINTER HAVEN WATER DEPARTMENT	83.80 080040
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00030	3/25/26 1945-03. 202603 320-53800-43100	*	3,046.67
1275 MARTIN LUTHER-MAR26

-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	

-	
-	
-	
-	
-	
-	
-	
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-	
-	
-	
-	
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-	
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-	
-	
-	
-	
-	
-	
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-	
-	
-	
-	
-	
-	

TECO	3,046.67 080041
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
3/26/26 00030	3/25/26 1952-03. 202603 320-53800-43100	*	1,997.81
WILLOWBROOK PH1&2-MAR26
TECO	1,997.81 080042
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
3/26/26 00030	3/25/26 2140-03. 202603 320-53800-43000	*	25.68
2818 ADELINE AVE-MAR26
TECO	25.68 080043
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
3/26/26 00030	3/25/26 2181-03. 202603 320-53800-43000	*	24.67
2719 ADELINE AVE-MAR26
TECO	24.67 080044
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - - - - - - - - - -
4/06/26 00031	4/04/26 1712-04. 202604 320-53800-48400	*	1,979.10
CONTRACT#41411712-APR26
NAVITAS CREDIT CORP.	1,979.10 080045
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/06/26 00033	4/03/26 2997-03. 202603 320-53800-43200	*	399.62
2818 ADELINE AVE-MAR26
WINTER HAVEN WATER DEPARTMENT	399.62 080046
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/06/26 00033	4/03/26 2998-03. 202603 320-53800-43200	*	174.38
2719 ADELINE AVE-MAR26
WINTER HAVEN WATER DEPARTMENT	174.38 080047
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/06/26 00033	4/03/26 2999-03. 202603 320-53800-43200	*	550.59
2618 ADELINE AVE-MAR26
WINTER HAVEN WATER DEPARTMENT	550.59 080048
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/06/26 00033	4/03/26 3263-03. 202603 320-53800-43200	*	32.27
1004 LUKE AVE TCT E-MAR26
WINTER HAVEN WATER DEPARTMENT	32.27 080049
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/06/26 00033	4/03/26 3264-03. 202603 320-53800-43200	*	1,175.13
881 ANDREW ST TCT F-MAR26
WINTER HAVEN WATER DEPARTMENT	1,175.13 080050
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/21/26	PAGE	4
*** CHECK DATES 01/20/2026 - 04/20/2026 ***	WILLOWBROOK GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	NAME		STATUS		AMOUNT	....CHECK..... AMOUNT	#	
4/06/26 00033	4/03/26 3265-03. 202603 320-53800-43200
WINTER HAVEN WATER	
DEPARTMENT		*		201.47	
201.47 080051	
- - - - - - - - 4/06/26 00033	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/26 3266-03. 202603 320-53800-43200
WINTER HAVEN WATER	- - - - - -

DEPARTMENT	- -	- - - -
*	- - - - - -	- - - - -	- - - - - - -

12.91 080052	
- - - - - - - - 4/06/26 00033	- - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/26 3267-03. 202603 320-53800-43200
WINTER HAVEN WATER	- - - - - -

DEPARTMENT	- -	- - - -
*	- - - - - -	- - - - -	- - - - - - -

85.56 080053	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - -	- -	- - - -	- - - - - -	- - - - -	- - - - - - -	

BANK Z GENERAL FUND AUTOPAY

232 MEREDITH BLVD-MAR26

1020 LUKE AVE TCT B-MAR26

12.91

586 JACK DR TRACT H-MAR26

85.56

TOTAL FOR BANK Z	27,851.13
TOTAL FOR REGISTER	27,851.13

WBRK WILLOWBROOK	BOH

Section 2

Willowbrook
Community Development District

Unaudited Financial Reporting
March 31, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Series 2024 Debt Service Fund	

5	
	Series 2025 Debt Service Fund	

6	
	Series 2024 Capital Projects Fund	

7	
	Series 2025 Capital Projects Fund	

8-9	
	Month to Month	

10	
	Long Term Debt Report	

11	
	Assessment Receipt Schedule	

Combined Balance Sheet March 31, 2026

	General		Debt Service	Capital Projects		Totals	
	Fund		Fund		Fund	Governmental Funds	
Assets:									
Cash:									
Operating Account	$	60,219	$	-	$	-	$	60,219	
State Board of Administration	$	75,000	$	-	$	-	$	75,000	
Series 2024:									
Reserve	$	-	$	278,686	$	-	$	278,686	
Revenue	$	-	$	492,276	$	-	$	492,276	
Prepayment	$	-	$	501	$	-	$	501	
Series 2025:									
Reserve	$	-	$	698,068	$	-	$	698,068	
Interest	$	-	$	281,735	$	-	$	281,735	
Revenue	$	-	$	4,721	$	-	$	4,721	
Construction	$	-	$	-	$	289,711	$	289,711	
Due from Developer	$	-	$	-	$	146,823	$	146,823	
Total Assets	$	135,219	$	1,755,987	$	436,533	$	2,327,740	
Liabilities:									
Accounts Payable	$	8,417	$	-	$	-	$	8,417	
Retainage Payable	$	-	$	-	$	77,230	$	77,230	
Total Liabilites	$	8,417	$	-	$	77,230	$	85,647	
Fund Balance:									
Assigned:									
Debt Service - Series 2024	$	-	$	771,464	$	-	$	771,464	
Debt Service - Series 2025	$	-	$	984,524	$	-	$	984,524	
Capital Projects - Series 2025	$	-	$	-	$	359,304	$	359,304	
Unassigned	$	126,802	$	-	$	-	$	126,802	
Total Fund Balances	$	126,802	$	1,755,987	$	359,304	$	2,242,093	
									
Total Liabilities & Fund Balance	$	135,219	$	1,755,987	$	436,533	$	2,327,740	

	Adopted	Prorated Budget		Actual		
		Budget	Thru 03/31/26	Thru 03/31/26		Variance	

Revenues:									
Assessments - On Roll	$	308,651	$	233,408	$	233,408	$	-	
Assessments - Direct	$	58,624	$	43,968	$	43,968	$	-	
Developer Contributions	$	38,530	$	37,626	$	37,626	$	-	
Miscellaneous Revenue	$	-	$	-	$	406	$	406	
Interest Income	$	-	$	-	$	732	$	732	
Total Revenues	$	405,805	$	315,002	$	316,140	$	1,138	

Expenditures:									
General & Administrative:									
Supervisor Fees	$	12,000	$	6,000	$	1,800	$	4,200	
FICA Expenses	$	918	$	459	$	-	$	459	
Engineering	$	7,500	$	3,750	$	-	$	3,750	
Attorney	$	20,000	$	10,000	$	12,268	$	(2,268)	
Audit	$	2,950	$	-	$	-	$	-	
Assessment Administration	$	6,180	$	6,180	$	6,180	$	-	
Arbitrage	$	900	$	450	$	450	$	-	
Reamortization	$	-	$	-	$	500	$	(500)	
Dissemination	$	6,150	$	3,075	$	2,992	$	83	
Dissemination Software	$	2,500	$	2,500	$	1,500	$	1,000	
Trustee Fees	$	8,890	$	2,831	$	2,831	$	-	
Management Fees	$	41,200	$	20,600	$	20,600	$	0	
Information Technology	$	1,947	$	973	$	974	$	(0)	
Website Maintenance	$	1,298	$	649	$	649	$	(0)	
Postage & Delivery	$	500	$	250	$	253	$	(3)	
Insurance	$	5,000	$	5,000	$	5,300	$	(300)	
Printing & Binding	$	500	$	250	$	6	$	244	
Legal Advertising	$	5,000	$	2,500	$	1,351	$	1,149	
Contingency	$	1,500	$	750	$	309	$	441	
Office Supplies	$	625	$	313	$	11	$	301	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	125,733	$	66,705	$	58,148	$	8,556	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Operations & Maintenance					
Property Insurance	$	7,500	$	7,500	$	7,839	$	(339)	
Field Management	$	15,000	$	7,500	$	6,250	$	1,250	
Landscape Maintenance	$	65,182	$	32,591	$	34,048	$	(1,457)	
Landscape Replacement	$	12,500	$	6,250	$	-	$	6,250	
Streetlights	$	27,566	$	27,566	$	30,489	$	(2,923)	
Electric	$	5,000	$	2,500	$	805	$	1,695	
Water & Sewer	$	35,000	$	35,000	$	42,669	$	(7,669)	
Aquatic Maintenance	$	6,500	$	6,500	$	10,650	$	(4,150)	
Irrigation Repairs	$	7,500	$	3,750	$	1,790	$	1,960	
General Repairs and Maintenance	$	15,000	$	7,500	$	-	$	7,500	
Field Contingency	$	7,500	$	3,750	$	4,247	$	(497)	
Subtotal Operations & Maintenance	$	204,248	$	140,407	$	138,787	$	1,620	
Amenity Expenditures					
Amenity - Electric	$	8,228	$	4,114	$	-	$	4,114	
Amenity - Water	$	7,472	$	3,736	$	-	$	3,736	
Playground Expenses	$	23,749	$	11,875	$	11,875	$	(0)	
Internet	$	833	$	417	$	-	$	417	
Pest Control	$	240	$	120	$	-	$	120	
Janitorial Service	$	4,902	$	2,451	$	-	$	2,451	
Amenity Management	$	4,167	$	2,083	$	-	$	2,083	
Security Services	$	12,500	$	6,250	$	-	$	6,250	
Pool Maintenance	$	7,900	$	3,950	$	-	$	3,950	
Amenity Repairs & Maintenance	$	3,333	$	1,667	$	-	$	1,667	
Contingency	$	2,500	$	1,250	$	-	$	1,250	
Subtotal Amenity Expenditures	$	75,824	$	37,912	$	11,875	$	26,038	
					
Total Expenditures	$	405,805	$	245,024	$	208,810	$	36,214	
					
Excess (Deficiency) of Revenues over Expenditures	$	0		$	107,331		
					
Fund Balance - Beginning	$	-		$	19,471		
					
Fund Balance - Ending	$	0		$	126,802		

Community Development District Debt Service Fund Series 2024
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues:		
Assessments	$	628,550	$	421,593	$	421,593	$	-	
Interest	$	20,813	$	10,406	$	18,474	$	8,067	
Total Revenues	$	649,363	$	431,999	$	440,067	$	8,067	
Expenditures:					
Interest Expense - 11/1	$	254,509	$	254,509	$	253,079	$	(1,431)	
Special Call Expense - 11/1	$	-	$	-	$	960,000	$	960,000	
Special Call Expense - 2/1	$	-	$	-	$	5,000	$	5,000	
Interest Expense - 2/1	$	-	$	-	$	70	$	70	
Principal Expense - 5/1	$	120,000	$	-	$	-	$	-	
Interest Expense - 5/1	$	254,509	$	-	$	-	$	-	
Total Expenditures	$	629,019	$	254,509	$	1,218,149	$	963,640	
					
Excess (Deficiency) of Revenues over Expenditures	$	20,344		$	(778,083)		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	(278,869)	$	(278,869)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(278,869)	$	(278,869)	
					
Net Change in Fund Balance	$	20,344		$	(1,056,952)		
					
Fund Balance - Beginning	$	371,608		$	1,828,415		
					
Fund Balance - Ending	$	391,952		$	771,464		

Community Development District Debt Service Fund Series 2025
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2026

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues:
Interest	
$	
-	$	
-	$	15,755	
$	15,755	
Total Revenues	$	-	$	-	$	15,755	$	15,755	
Expenditures:
Interest Expense - 11/1	

$	

-	$	

-	$	56,326	

$	56,326	
Total Expenditures	$	-	$	-	$	56,326	$	56,326	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(40,571)		
Other Financing Sources/(Uses):
Transfer In/(Out)	

$	

-	$	

-	$	(10,929)	

$	(10,929)	
Total Other Financing Sources/(Uses)	$	-	$	-	$	(10,929)	$	(10,929)	
					
Net Change in Fund Balance	$	-	$	(51,500)		
					
Fund Balance - Beginning	$	-	$	1,036,024		
					
Fund Balance - Ending	$	-	$	984,524		

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues:		
Interest	$	-	$	-	$	204	$	204	
Developer Contributions	$	-	$	-	$	1,657	$	1,657	
Total Revenues	$	-	$	-	$	1,862	$	1,862	
Expenditures:					
Capital Outlay	$	-	$	-	$	2,712	$	(2,712)	
Total Expenditures	$	-	$	-	$	2,712	$	(2,712)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(851)		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	278,869	$	278,869	
Total Other Financing Sources/(Uses)	$	-	$	-	$	278,869	$	278,869	
					
Net Change in Fund Balance	$	-	$	278,018		
					
Fund Balance - Beginning	$	-	$	(278,018)		
					
Fund Balance - Ending	$	-	$	-		

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Revenues:		
Interest	$	-	$	-	$	74,024	$	74,024	
Developer Contributions	$	-	$	-	$	146,823	$	146,823	
Total Revenues	$	-	$	-	$	220,847	$	220,847	

Expenditures:					
Capital Outlay	$	-	$	-	$	5,354,281	$	(5,354,281)	
Total Expenditures	$	-	$	-	$	5,354,281	$	(5,354,281)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(5,133,434)		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	10,929	$	10,929	
Total Other Financing Sources/(Uses)	$	-	$	-	$	10,929	$	10,929	
					
Net Change in Fund Balance	$	-	$	(5,122,505)		
					
Fund Balance - Beginning	$	-	$	5,481,808		
					
Fund Balance - Ending	$	-	$	359,304		

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues:														
Assessments - On Roll	$	-	$	883	$	231,195	$	428	$	902	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$  233,408	
Assessments - Direct	$	29,312	$	-	$	-	$	-	$	14,656	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	43,968	
Developer Contributions	$	33,380	$	4,247	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	37,626	
Miscellaneous Revenue	$	-	$	-	$	406	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	406	
Interest Income	$	-	$	-	$	0	$	261	$	287	$	184	$	-	$	-	$	-	$	-	$	-	$	-	$	732	
Total Revenues	$	62,692	$	5,130	$	231,602	$	689	$	15,844	$	184	$	-	$	-	$	-	$	-	$	-	$	-	$  316,140	

Expenditures:								
General & Administrative:								
Supervisor Fees	$	-	$	600	$	600	$	600	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1,800	
FICA Expenses	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Attorney	$	3,264	$	2,776	$	2,984	$	2,872	$	372	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	12,268	
Audit Fee	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	6,180	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	6,180	
Arbitrage	$	-	$	-	$	-	$	-	$	450	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	450	
Reamortization	$	500	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	500	
Dissemination	$	429	$	513	$	513	$	513	$	513	$	513	$	-  $	-  $	-  $	-  $	-  $	-  $	2,992	
Dissemination Software	$	-	$	1,500	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1,500	
Trustee Fees	$	2,831	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	2,831	
Management Fees	$	3,433	$	3,433	$	3,433	$	3,433	$	3,433	$	3,433	$	-  $	-  $	-  $	-  $	-  $	-  $	20,600	
Information Technology	$	162	$	162	$	162	$	162	$	162	$	162	$	-  $	-  $	-  $	-  $	-  $	-  $	974	
Website Maintenance	$	108	$	108	$	108	$	108	$	108	$	108	$	-  $	-  $	-  $	-  $	-  $	-  $	649	
Postage & Delivery	$	27	$	28	$	7	$	147	$	15	$	30	$	-  $	-  $	-  $	-  $	-  $	-  $	253	
Insurance	$	5,300	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	5,300	
Printing & Binding	$	-	$	-	$	-	$	-	$	6	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	6	
Legal Advertising	$	-	$	326	$	1,025	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1,351	
Contingency	$	38	$	38	$	38	$	82	$	73	$	38	$	-  $	-  $	-  $	-  $	-  $	-  $	309	
Office Supplies	$	0	$	3	$	3	$	3	$	3	$	0	$	-  $	-  $	-  $	-  $	-  $	-  $	11	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	22,448	$	9,487	$	8,873	$	7,919	$	5,136	$	4,285	$	-  $	-  $	-  $	-  $	-  $	-  $	58,148	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Operations & Maintenance

Property Insurance Field Management Landscape Maintenance Landscape Replacement Electric
Streetlights Water & Sewer
Aquatic Maintenance Irrigation Repairs
General Repairs and Maintenance Field Contingency

$	7,839  $
$	-  $
$	13,000  $
$	-  $
$	-  $
$	5,043  $
$	8,394  $
$	1,775  $
$	-  $
$	-  $
$	-  $

-  $
1,250  $
-  $
-  $
587  $
5,118  $
7,571  $
1,775  $
-  $
-  $
-  $

-  $
1,250  $
-  $
-  $
59  $
5,195  $
20,082  $
1,775  $
-  $
-  $
-  $

-  $
1,250  $
5,454  $
-  $
59  $
5,044  $
1,873  $
1,775  $
-  $
-  $
2,012  $

-  $
1,250  $
5,454  $
-  $
50  $
5,044  $
2,116  $
1,775  $
-  $
-  $
-  $

-  $	-  $
1,250  $	-  $
10,141  $	-  $
-  $	-  $
50  $	-  $
5,044  $	-  $
2,632  $	-  $
1,775  $	-  $
1,790  $	-  $
-  $	-  $
2,235  $	-  $

-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

7,839
6,250
34,048
- 805
30,489
42,669
10,650
1,790
- 4,247

Subtotal Operations & Maintenance	$	36,051  $	16,301  $	28,361  $	15,455  $	15,689  $	20,893  $	-  $	-  $	-  $	-  $	-  $	-  $  138,787

Amenity Expenditures

Amenity - Electric Amenity - Water Playground Expenses Internet
Pest Control Janitorial Service
Amenity Management Security Services
Pool Maintenance
Amenity Repairs & Maintenance Contingency

$	-  $
$	-  $
$	1,979  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $
$	-  $

-  $
-  $
1,979  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $

-  $
-  $
1,979  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $

-  $
-  $
1,979  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $

-  $
-  $
1,979  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $
-  $

-  $	-  $
-  $	-  $
1,979  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $
-  $	-  $	-  $

-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $
-  $	-  $

-
- 11,875
-
-
-
-
-
-
-
-

Excess (Deficiency) of Revenues over Expenditures	$	4,193  $	(20,658)  $	194,368  $	(22,686)  $	(4,980)  $	(24,993)  $	-  $	-  $	-  $	-  $	-  $	-  $  107,331

Total Expenditures	$	60,478  $	27,767  $	39,213  $	25,354  $	22,804  $	27,157  $	-  $	-  $	-  $	-  $	-  $	-  $  208,810

Subtotal Amenity Expenditures	$	1,979  $	1,979  $	1,979  $	1,979  $	1,979  $	1,979  $	-  $	-  $	-  $	-  $	-  $	-  $	11,875

Willowbrook
Community Development District Long Term Debt Report

Series 2024, Special Assessment Revenue Bonds

Interest Rate:	4.950%, 5.625%, 5.900% Maturity Date:		5/1/2055
Reserve Fund Definition	50% Maximum Annual Debt Service Reserve Fund Requirement		$278,686
Reserve Fund Balance	$278,686

Bonds Outstanding - 05/20/2024	$8,900,000
Special Call Expense - 08/01/25	($50,000)
Special Call Expense - 11/01/25	($960,000)
Special Call Expense - 02/01/26	($5,000)	
Current Bonds Outstanding	$7,885,000	

Series 2025, Special Assessment Revenue Bonds

Interest Rate:	4.125%, 5.650%, 5.875% Maturity Date:		5/1/2056
Reserve Fund Definition	Maximum Annual Debt Service Reserve Fund Requirement		$698,068
Reserve Fund Balance	$698,068

Bonds Outstanding - 09/11/2025	$9,900,000	
Current Bonds Outstanding	$9,900,000	

WILLOWBROOK
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2026

ON ROLL ASSESSMENTS

Gross Assessments	$	331,881.84	$	599,461.95	$	931,343.79	
Net Assessments	$	308,650.11	$	557,499.61	$	866,149.72	

35.63%	64.37%	100.00%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Net Receipts	
General Fund	2024 AA1 Debt
Service	
Total	

11/26/25	
11/08-11/15/25	
$2,634.41	
($105.37)	
($50.58)	
$0.00	
$2,478.46	
$883.19	
$1,595.27	
$2,478.46	
12/08/25	11/16-11/25/25	$384,623.86	($15,384.02)	($7,384.80)	$0.00	$361,855.04	$128,946.06	$232,908.98	$361,855.04	
12/08/25	INV# 4652360 & 4652361	($9,313.44)	$0.00	$0.00	$0.00	($9,313.44)	($3,318.82)	($5,994.62)	($9,313.44)	
12/19/25	11/26-11/30/25	$2,634.41	($105.37)	($50.58)	$0.00	$2,478.46	$883.19	$1,595.27	$2,478.46	
12/31/25	12/01-12/15/25	$312,257.44	($12,490.72)	($5,995.33)	$0.00	$293,771.39	$104,684.64	$189,086.75	$293,771.39	
01/29/26	10/01-12/31/25	$0.00	$0.00	$0.00	$1,200.78	$1,200.78	$427.89	$772.89	$1,200.78	
02/13/26	01/01-01/31/26	$2,634.41	($52.68)	($51.63)	$0.00	$2,530.10	$901.59	$1,628.51	$2,530.10	
	TOTAL	$	695,471.09	$	(28,138.16)	$	(13,532.92)	$	1,200.78	$	655,000.79	$	233,407.74	$	421,593.05	$	655,000.79	

76%
$211,148.93

Net Percent Collected
Balance Remaining to Collect

DIRECT BILL ASSESSMENTS
KRPC WILLOWBROOK 2026-01			
Net Assessments	
$	58,624.03	
$	58,624.03	
Date	Due	Check	Net	Amount	Amt Received	
Received	Date	Number	Assessed	Received	General Fund	
10/8/25	10/1/25	5247	$	29,312.01	$	29,312.01	$	29,312.01	
2/4/26	2/1/26	5290	$	14,656.01	$	14,656.01	$	14,656.01	
	5/1/26		$	14,656.01		$	-	
			$	58,624.03	$	43,968.02	$	43,968.02	

Section 3

April 15, 2026

Samantha Ham – Recording Secretary Willowbrook CDD
219 E. Livingston St.
Orlando, FL 32801

RE: Willowbrook Community Development District Registered Voters

Dear Ms. Ham,
In response to your request, there are currently 3 voters within the Willowbrook Community Development District as of April 15, 2026.
Please do not hesitate to contact us if we can be of further assistance.

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida