Community Development District Approved Budget FY 2025 Presented by: Isles of Bartram Park May 17, 2024 1-2 3-4 5-6 7-8 9 10 Assessment Schedule Capital Reserve Fund Narratives Table of Contents General Fund Debt Service Fund Series 2015 Debt Service Fund Series 2017 Description AFBdYuo2dp0gt2ee4td 3A/Tc3th1ur/au2ls4 P6r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e4d AFBpYpu 2rdo0gve2te5d REVENUES: ISCnpaterecrriyae lFs Ato isrnswceoasrmsdme Seunrtps l-u Osn Roll $ 28 37,,401143 - $ 282,143 -- $ 14,,080701 - $ 28 17,,000103 - $31 37,4,9184 -7 TOTAL REVENUES $ 290,427 $ 282,143 $ 5,871 $ 288,013 $ 321,401 EXPENDITURES: Administrative IISFLPPETTAAAAOODDMWnnuroIentrsniftreuafsCefsthipgsbulgsionennsoebucaAeetieissureaptnestralrsrrt, i mgmr Ta inhAgeaLsne vSCtealeenmeeoaui gdeiaimAguc rsny xc n &tpFve&Mereoiueeiaeenpe eonrn Rrs td DnaGeBgrlensit ieiiFtosten eeetin A biTnelFnnsststiade dvee ieeC&Atnsmcenierhengghs raaSaiegylnnnur nLocibgtsielesatoscrbgraiylitipitotyinons $115 111111445678011 ,,,,,,,,,,,,,,,000000022346057 112350000000002670890005700000000005506700056 $12 11344515,,,,,,,,03346757 1112356800001469 890001123700000649 687900123557 $2 123345,,,,,,004677 111245689000159 40001335990000594001233589 ---- $15 1111134557811,,,,,,,,,,,,,0000123466855 1223380000000012769 500057700000000035470000055 $1115 11114445780224 ,,,,,,,,,,,,,,00122668880068 1123550000000166005900005700000005680044000056 TOTAL ADMINISTRATIVE $ 116,574 $ 60,782 $ 44,637 $ 105,419 $ 131,628 Isles of Bartram Park Community Development District Approved Budget General Fund 1 Description AFBdYuo2dp0gt2ee4td 3A/Tc3th1ur/au2ls4 P6r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e4d AFBpYpu 2rdo0gve2te5d Isles of Bartram Park Community Development District Approved Budget General Fund Operations & Maintenance Field Expenditures LLLGUMWaaateaaikknnlntideeeeta rsirFMgeacfeosalaam ulMpilnn/eeatEtn Meiantnni tnatareisnnyn Mct aPeenaon (cinFanecditree Ms n(tYaa Ceninhlcltooeei w(ncFeasi nArtocsqetnu Cea)otaicsst) Aquatics) $ 1126 2670115,,,,,,,000055800000050000003 $ 13 234944,,,,,,011726011808025700 - $ 12 2344626,,,,,,,002273600018050002503 $ 126 2689037,,,,,,,000325800082580002039 $ 11136 3601134,,,,,,,000055700000070000002 TOTAL FIELD EXPENDITURES $ 123,853 $ 67,894 $ 59,150 $ 127,044 $ 139,772 TOTAL EXPENDITURES $ 240,427 $ 128,676 $ 103,788 $ 232,463 $ 271,400 Other Sources/Uses Capital Reserve Transfer Out $ 50,000 $ - $ 50,000 $ 50,000 $ 50,000 TOTAL OTHER SOURCES/USES $ 50,000 $ - $ 50,000 $ 50,000 $ 50,000 EXCESS REVENUES (EXPENDITURES) $ - $ 153,467 $ (147,917) $ 5,550 $ 0 2 Chapter190oftheFloridaStatutesallowsformembersoftheBoardofSupervisorstobecompensated$2 they attend. The budgeted amount for the fiscal year is based on all supervisors attending 4 meetings. 00permeetinginwhich FICA Taxes PBaoyarrodl olft SauxepserovnisBoro’asr pdayorfoSlul epxeprevnisdoitru’srecso.mpensation.Thebudgetedamountfor thefiscalyeariscalculatedat7.65%ofthetotal eTxhpeeDndisittruircetsw diullrlienvgy thaeN Foins-cAald YVeaalro.remassessmentonallsoldandplattedparcelswithintheDistrictinordertopayfortheoperating Expenditures - Administrative Supervisors Fees Special Assessments-Tax Roll Isles of Bartram Park Community Development District Budget Narrative Fiscal Year 2025 REVENUES Engineering bTohaerdD i smtreiectti'nsgse,n grienveieerw w oifl l ipnrvoovicidese, g aennde r oaltheenrg i snpeeecriifnicgalsleyr v riecqeusetsotedth aessDigisntmriecnt,tsi..e.attendance andpreparation for monthly Attorney TMMhaaennaaDggieesmmtreeicnnttt rASegecrreevievicmeesesnMLta.LnCa.geTmheenbt,uAdcgceoteudntainmgoaunndtAfodrmtihneisftirsactailvyeesaerrvisicbeassaesdpoanrtthoefacoMnatnraagcetemdefnetesAgoruetelmineedntiwEitxhhGiboivte"rAn"moefntthael Annual Audit bTuhdegDeitsetdr iacmtoisunret qfourir tehde tfiosccaoln ydeuacrt isa nbaasnendu oanl acuodnittraocftietds ffeineasn frcoiamlr tehceo prrdesvbioyuasn yIenadr eepnegnadgeemnteCnet rptliufise danPtuicbipliactAedc cinocurnetainseg.Firm.The Assessment Roll Administration aGdMvSis,oLrLyC sperrovviciedse.s assessment services for closinglot sales,assessment rollservices withthelocalTaxCollectorandfinancial Dissemination Agent rTehpeoDrtisintrgi crteqisurireeqmuiernetds bfoyrt uhne-Sreactuedri btyonadn disEsxucehsa.ngeCommissiontocomplywithRule15(c)(2)-12(b)(5),whichrelatestoadditional Trustee Fees The District bonds will be held and administered by a Trustee. This represents the trustee annual fee. Management Fees STmuhepeeetDrinvigsisstro,irrcset v’ saineAwdt ttoohfrenc oDeynis,ttrwraiciclttls M,breaenvpairgeoewvri.doifnaggrgeeenmereanltslegaanldsreersvoicluestiotnost,haenDdisottrhicetr,ir.ee.,saetatrecnhdaanscseiganneddparsepdairraetciotendfobrymtohnethBlyoaBrodarodf Arbitrage Rebate rTReehpveoeDrntui steotrB tichoten dDissis.rtTerqhicueti.DreisdtrtioctawnnilulcaollyntrhaacvtewanitharabniItnradgeepernebdaetnetCcaelrctuifliaetdioAnccoonunthtienDgiFsitrrmictt’oscSaelciuelsat2e0t1h5er&eb2a0t1e7liaSbpielcitiyalaAndssseussbmmeitnat Website Maintenance uPeserfCuhl wapetbesri2te0s1 r4e-g2a2r,dLianwg CsoomfFplloiarnidcae, iaslsluDeiss.t Trihcitss wmeubsstithea wveilla bwe embasiintetationepdr obvyi dGeMdSe, tLaLilCe danindf uoprmdaatteido nmoonntthhleyC.DDaswellaslinksto Communication - Telephone Copies used in the preparation of agenda packages, required mailings, and other special projects. Printing and Binding Information Technology TGohveeDrinstmriecnttpalr Mocaensasgeesmaellnotf Sietrsvfiinceasn,c LiaLlCa.ctivities,i.e.accountspayable,financialstatements,etc.onamainframecomputerleasedby Phone, internet, and Wi-Fi service for Office. Postage and Delivery Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. Insurance General Liability iTnhseurDainsctrei ccot'vseGraegnee troa lgoLviaebrinlimtyen&taPl uagbelincciOefsf.i c Tiahles aLmiaobuilnitty isI bnassuerda nucpeonp oeslitciymaistewd iptrheamqiuumalsif.iedentitythatspecializesinproviding 3 Isles of Bartram Park Community Development District Budget Narrative Fiscal Year 2025 Contract Monthy Annual YellowStone Landscape COothnetrin Sgeernvciyces $$22$,,091164777 $$$23145,,,708600345 Total $5,131 $61,572 Contract Description Monthy Annual FFiirrsstt CChhooiiccee AAqquuaattiiccss LCToarkinpetli oMnigdaei Gnnctreyansasn Ccaerp $2$,140107 $$$2355,,,052000000 Total $2,517 $33,700 Contract Monthy Annual ICCnronynosttivnaalgt Ceivnleeca yFnountain SV $$$224456035 $$$235,,,149046000 Total $958 $11,500 Contract Quarterly Annual FCoirnstti Cnhgeoniccey Aquatic $1$,043030 $$112,,640000 Total $1,433 $14,000 Contract Monthy Annual Vesta $500 $6,000 Expenditures – Field Legal Advertising gTehneerDails ctirriccutlaistiorne.quiredto advertisevarious notices for monthly Boardmeetings andother publichearingsinanewspaperof Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Due, Licenses & Subscriptions The District is required to pay an annual fee to the Florida Department of Commerce for $175. Other Current Charges This includes monthly bank charges and any other miscellaneous expenses that incur during the year. Office Supplies Expenditures - Administrative (continued) Landscape Maintenance Lake Maintenance Waterfall/Pond Entry Maintenance Lake Fountains Maintenance Management Company Utilities General Maintenance cTohmemDiosntr aircetahsa wsitchoinnt trhaec tDeidstwriictth. OatYheelrl oswersvtiocnese iLnacnluddsec aapnenutaol apnrdo vpildaentl arnodtastciaopni nangda mndulicrhr iignasttiaolnlatmioanin.tenanceservicestoallthe tThhreouDgishtoruictt thhea sDicsotrnitcrta acntedd cawrpit hrevsteoncdkoirngF.irstChoiceAquaticstoprovidemonthlywater managementservices toallthelakes eTnhteraDniscter. icthascontractedwithInnovativeFountainServicestoprovidemaintenanceservicestowaterfallsandpondatcommunity The District has contracted with First Choice Aquatics to provide fountain maintenance for the four fountains within the District. TDihsetrDicits.tricthascontractedwithVestaPropertyServices,Inc.toprovidesupervisionandon-sitemanagementservices forthe iErsrtiigmataitoend tcoo Csetlefostrineale Mctarsitce,rir HriOgAat.ionandwaterprovidedbyutilitycompany. AlsoincludescostshareforreimbursementofJEA Estimated cost for general maintenance services of the district. 4 Description AFBdYuo2dp0gt2ee4td Ac3tu/a3l1s/ T2h4ru Pro6j Mecotendt hNsext Pro9je/c3t0ed/2 T4hru AFBpYpu 2rdo0gve2te5d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 3422 759,,,507013029 $ 3423 902,,,749303719 $ 79,,020903 - $ 34 123809,,,779303712 $ 34 126219,,,067035028 TOTAL REVENUES $ 762,251 $ 763,077 $ 16,293 $ 779,370 $ 803,390 EXPENDITURES: IISPnnprttieneecrrciaeeiplss Catt la-- - l15 l1 /1-1 1/1/111/1 $ 111334029,,,079037$048 - $ 1134 502,,,007007008 - 139,93$4 --- $ 111334 5029,,,,007900370048 $ 111333569,,,099038$014 - TOTAL EXPENDITURES $ 412,713 $ 277,778 $ 139,934 $ 417,712 $ 411,916 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - - - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 412,713 $ 277,778 $ 139,934 $ 417,712 $ 411,916 EXCESS REVENUES (EXPENDITURES) $ 349,539 $ 485,299 $ (123,641) $ 361,658 $ 391,474 (1) Carry Forward is Net of Reserve Requirement Principal Due 11/1/25 $$$ 112347066,,,099088011...022055 Isles of Bartram Park Community Development District Approved Budget Debt Service Series 2015 Special Assessment Bonds Interest Due 11/1/25 5 Isles of Bartram Park Amortization Schedule Community Development District Series 2015, Special Assessment Bonds Date Balance Principal Interest Annual 1111111111111111111111555555555555555555555T1111111111111111111111/////////////////////o//////////////////////1111111111111111111111111111111111111111111t /////////////////////a//////////////////////222223333333333444444l2222223333333333444444s0011223344555667788990011223344455566778899 111111222222333333333344444444445555555 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,001111111122223344445555555777777889999 447700111111113333555555555557777777799999900990000000000000000055555555555555555555550055,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 $ 5 ,5 1111111222222223333334 5 0001123334456666778889 0 0000005555555555555555 ,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000 ---------------------0000000000000000000000000000000000000000000000 $ 3 ,6 1111111111111111111 7 112222334455667777888899000011112222223333300000002233555577778899991111113355666666999,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,60000001122335555777777994444777777999999999511223344667788889999999911111111113889999993111122444444444466778899114444444999999999 $ 9 ,2 2444444444444444444444 2 1222222222222222222227 0 3444445555566777778889 ,,,,,,,,,,,,,,,,,,,,,,,60111124555555788888899 ---------------------5333333334566668888888931333444688888888888889 6 Description AFBdYuo2dp0gt2ee4td Ac3tu/a3l1s/ T2h4ru Pro6j Mecotendt hNsext Pro9je/c3t0ed/2 T4hru AFBpYpu 2rdo0gve2te5d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 2367 634,,,847026048 $ 2357 789,,,835837208 $ 67,,010900 - $ 23 167449,,,837827208 $ 33 116046,,,079001028 TOTAL REVENUES $ 644,992 $ 645,790 $ 13,190 $ 658,980 $ 691,619 EXPENDITURES: IISPnnprttieneecrrciaeeiplss Catt la-- - l15 l1 /1-1 1/1/111/1 $ 111111024,,,046033044 - $ 11 54,,060304 -- 111102,,0403$04 -- $ 111111 5024,,,,004600330044 $ 111111025,,,014033044 - TOTAL EXPENDITURES $ 337,068 $ 119,634 $ 222,434 $ 342,068 $ 337,569 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 337,068 $ 119,634 $ 222,434 $ 342,068 $ 337,569 EXCESS REVENUES (EXPENDITURES) $ 307,923 $ 526,156 $ (209,244) $ 316,912 $ 354,050 (1) Carry Forward is Net of Reserve Requirement Principal Due 11/1/25 $$$ 112112055,,,011033044...033088 Isles of Bartram Park Community Development District Approved Budget Debt Service Series 2017 Special Assessment Bonds Interest Due 11/1/25 7 Isles of Bartram Park Amortization Schedule Community Development District Series 2017, Special Assessment Bonds Date Balance Principal 11111111111111111111111155555555555555555555555T111111111111111111111111///////////////////////o////////////////////////11111111111111111111111111111111111111111111111t ///////////////////////a////////////////////////22222333333333344444444l222222333333333344444444s00112233445556667778899001122334445556667778899 11111111222222222233333333333344444444444 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,11111111223333444444556666667778888999999 3366990000000011111112244555566667777778888999911222200000000000000000000555555555555555555555005555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 $ 4 ,7 11111111111112222222223310001122223344455666788995000000000000000555555555,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000 $ I 3 n ,2 111111111t e7 112222334444556666667777888888999999000000111 r4 88002222223344445555666666888899999999002225577e,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,200001111113333335555666677777788888899114448899s000000000002222223344555555556666777799333333333t30000000000000011334455555555688889999444444444 $ 7A ,n9 233333333333333333333333 8 233333333333333333333334n 9 055555556666777888999999u ,,,,,,,,,,,,,,,,,,,,,,,,,2000022223345556667777888 a -----------------------0000000001333555556666788l 3000000000001345668889999 8 Description AFBdYuo2dp0gt2ee4td Ac3tu/a3l1s/ T2h4ru Pro6j Mecotendt hNsext Pro9je/c3t0ed/2 T4hru AFBpYpu 2rdo0gve2te5d REVENUES: ICnatrerrye Fsto Irnwcaormde Balance 50,00$0 - $ -- 50,00$0 - 50,00$0 - 100,00$0 - TOTAL REVENUES $ 50,000 $ - $ 50,000 $ 50,000 $ 100,000 EXPENDITURES: CROaethppeiatriar Cl aOunrudrt elManyat iCnhteanragensce $ --- $ --- $ --- $ --- $ --- TOTAL EXPENDITURES $ - $ - $ - $ - $ - Other Sources/Uses Capital Reserve Funding - Transfer In 50,000 50,000 50,000 50,000 TOTAL OTHER SOURCES/(USES) $ 50,000 $ - $ 50,000 $ 50,000 $ 50,000 EXCESS REVENUES (EXPENDITURES) $ 100,000 $ - $ 100,000 $ 100,000 $ 150,000 Isles of Bartram Park Community Development District Proposed Budget Capital Reserve Fund 9 Nrehigohobdo UOn&itMs B2Uo0nn1idt5 s B2Uo0nn1itd7ss FY 2025 FY2024 Increase/ (decrease) Series 2015 Series 2017 Series 2015 Series 2017 Series 2015 Series 2017 Series 2015 Series 2017 6788903338''''' 122300176289 11180028966 189910167 $$$$$555553333333333 $$$$$444448888811111 $$$$$5555522222 $$$$1111$,,,,2345005782588 $$$$$11111,,,,,123450567825589 $$$$1111$,,,,2345005782588 $$$$$11111,,,,,123450567825589 $$$$$11125,,,,17993023931158 $$$$$11112,,,,,167990239912488 $$$$$11124,,,,06898356813699 $$$$$11112,,,,,066893457802669 Total 635 339 285 FY 2025 FY2024 FY 2025 FY2024 Isles of Bartram Park Community Development District Non-Ad Valorem Assessments Comparison 2024-2025 Annual Maintenance Assessments Annual Debt Assessments Total Assessed Per Unit 10