Title: CE FY2027 Proposed Budget Round 2 V#2 mc.xlsx - Group
Author: Beom Ha Oh

Crosswinds East
Community Development District Proposed Budget
General Fund

Crosswinds East
Community Development District
General Fund Budget

Crosswinds East
Community Development District

Crosswinds East
Community Development District
Series 2024 Special Assessment Bonds Area One Amortization Schedule

Crosswinds East
Community Development District
Series 2024 Special Assessment Bonds Area Two Amortization Schedule

Crosswinds East
Community Development District

Adopted Budget
FY2027

Table of Contents

1-2

3-7

8

9-10

11

12-13

General Fund General Fund Narrative
Debt Service - Series 2024 AA1 Amortization Schedule AA1 Debt Service - Series 2024 AA2 Amortization Schedule AA2

| Adopted Budget | Actuals Thru | Projected Next | Total Thru | Proposed Budget
Description | FY2026 | 06/30/26 | 3 Months | 09/30/26 | FY2027
Revenues | | | | |
Assessments - On Roll | $	1,089,667 | $	930,190  $ | - | $	930,190  $ | 1,433,042
Assessments - Direct | $	90,409 | $	261,215  $ | - | $	261,215  $ | 659,781
Interest Income | $	- | $	8,912  $ | 1,485 | $	10,398  $ | -
Other Income | $	- | $	4,560  $ | - | $	4,560  $ | -
Carry Forward Surplus | $	- | $	97,823  $ | - | $	97,823  $ | -
Total Revenues | $	1,180,076 | $	1,302,700  $ | 1,485 | $	1,304,185  $ | 2,092,823
Expenditures | | | | |

General & Administrative
Supervisor Fees

$	12,000

$	5,400  $

3,000

$	8,400  $

6,000

Employer FICA Expense | $	918 | $	413  $ | 230 | $	643  $ | 459
Engineering | $	15,000 | $	14,600  $ | 3,750 | $	18,350  $ | 15,000
Attorney | $	25,000 | $	16,502  $ | 6,250 | $	22,752  $ | 25,000
Annual Audit | $	4,000 | $	5,800  $ | - | $	5,800  $ | 5,900
Assessment Administration | $	5,150 | $	5,150  $ | - | $	5,150  $ | 5,150
Arbitrage | $	900 | $	900  $ | - | $	900  $ | 1,350
Dissemination | $	8,755 | $	4,635  $ | 1,545 | $	6,180  $ | 6,180
Disclosure Software | $	5,000 | $	5,000  $ | - | $	5,000  $ | 5,000
Trustee Fees | $	10,242 | $	12,141  $ | - | $	12,141  $ | 12,141
Management Fees | $	41,200 | $	30,900  $ | 10,300 | $	41,200  $ | 45,000
Information Technology | $	1,947 | $	1,460  $ | 487 | $	1,947  $ | 1,947
Website Maintenance | $	1,298 | $	974  $ | 325 | $	1,298  $ | 1,298
Postage & Delivery | $	250 | $	1,205  $ | 270 | $	1,475  $ | 1,500
Insurance | $	6,934 | $	5,732  $ | - | $	5,732  $ | 6,305
Copies | $	750 | $	30  $ | 188 | $	218  $ | 750
Legal Advertising | $	5,000 | $	642  $ | 1,250 | $	1,892  $ | 5,000
Other Current Charges | $	2,500 | $	488  $ | 240 | $	728  $ | 2,500
Office Supplies | $	625 | $	23  $ | 30 | $	53  $ | 625
Dues, Licenses & Subscriptions | $	175 | $	175  $ | - | $	175  $ | 175
Total General & Administrative: | $	147,644 | $	112,169  $ | 27,863 | $	140,032  $ | 147,280
Operations & Maintenance | | | | |
Field Expensitures | | | | |
Property Insurance | $	30,000 | $	21,878  $ | - | $	21,878  $ | 45,000
Field Management | $	15,450 | $	11,588  $ | 3,863 | $	15,450  $ | 22,500
Landscaping Replacement | $	40,000 | $	15,032  $ | 13,333 | $	28,365  $ | 40,000
Streetlights | $	40,000 | $	130,040  $ | 76,500 | $	206,540  $ | 324,000
Electric | $	5,000 | $	1,668  $ | 750 | $	2,418  $ | 3,000
Water & Sewer | $	30,000 | $	187,520  $ | 90,000 | $	277,520  $ | 336,000
Landscape Maintenance | $	400,000 | $	232,348  $ | 101,100 | $	333,448  $ | 495,000
Lake Maintenance | $	2,400 | $	1,800  $ | 600 | $	2,400  $ | 2,400
Irrigation Repairs | $	15,000 | $	9,979  $ | 3,750 | $	13,729  $ | 15,000
General Repairs & Maintenance | $	10,000 | $	4,467  $ | 2,500 | $	6,967  $ | 17,500
Holiday Decorations | $	10,000 | $	6,830  $ | - | $	6,830  $ | 18,500
Field Contingency | $	58,233 | $	8,067  $ | 14,558 | $	22,625  $ | 15,000
Wall and Fence Repair | $	- | $	-	$ | - | $	-	$ | 45,000
Stormwater Maintenance | $	- | $	-	$ | - | $	-	$ | 100,000
Pressure Washing | $	- | $	-	$ | - | $	-	$ | 25,000
Capital Outlay | $	- | $	58,930  $ | - | $	58,930  $ | -
Subtotal Field Expenditures | $	656,083 | $	690,146  $ | 306,954 | $	997,100  $ | 1,503,900

Adopted Budget | Actuals Thru | Projected Next | Total Thru | Proposed Budget
Description	FY2026 | 06/30/26 | 3 Months | 09/30/26 | FY2027

Amenities Expenditures
Amenity - Electric

$	50,000

$	4,184

$	1,200

$	5,384

$	41,895

Amenity - Water | $	30,000 | $	9,743 | $	6,000 | $	15,743 | $	35,000
Playground & Furniture Lease | $	97,349 | $	31,762 | $	10,587 | $	42,349 | $	105,348
Internet | $	4,000 | $	220 | $	60 | $	280 | $	1,200
Pest Control | $	4,000 | $	540 | $	180 | $	720 | $	5,000
Janitorial Services | $	48,000 | $	10,250 | $	4,200 | $	14,450 | $	62,000
Security Staffing/Services | $	52,000 | $	7,865 | $	13,000 | $	20,865 | $	95,000
Pool Maintenance | $	36,000 | $	13,675 | $	4,800 | $	18,475 | $	45,600
Swimming Pool Permit | $	- | $	561 | $	- | $	561 | $	600
Amenity Repairs & Maintenance | $	20,000 | $	1,280 | $	5,000 | $	6,280 | $	15,000
Amenity Access Management | $	15,000 | $	11,250 | $	3,750 | $	15,000 | $	15,000
Amenities Contingency | $	20,000 | $	14,280 | $	5,720 | $	20,000 | $	20,000
Subtotal Amenity Expenditures | $	376,349 | $	105,609 | $	54,497 | $	160,106 | $	441,643
Total Operations & Maintenance: | $	1,032,432 | $	795,755 | $	361,451 | $	1,157,206 | $	1,945,543
Total Expenditures | $	1,180,076 | $	907,924 | $	389,315 | $	1,297,239 | $	2,092,823
Excess Revenues/(Expenditures) | $	- | $	394,776 | $	(387,829) | $	6,947 | $	-
| | | | Net Assessments | $2,092,823
Add: Discounts & Collections 7% 		$157,524  Gross Assessments 	$2,250,347 

Product | Assessable Units | ERU's | Total ERU's | Net Assessment | Net Per Unit | Gross Per Unit
Townhomes | 530 | 0.75 | 398 | $405,867 | $765.79 | $823.43
Single Family | 1006 | 1.00 | 1006 | $1,027,175 | $1,021.05 | $1,097.90
Unplatted - SF (2A) | 581 | 1.00 | 581 | $593,229 | $1,021.05 | $1,097.90
Unplatted - Townhomes | 216 | 0.03 | 162 | $6,590 | $30.51 | $32.81
Unplatted - Single Family | 1474 | 0.04 | 1474 | $59,961 | $40.68 | $43.74
| 3807 | | 3621 | $2,092,823 | |

Product

FY2027 Gross Per
Unit

FY2026 Gross Per
Unit

FY2027 Increase/
(Decrease)

Townhomes | $823.43 | $626.12 | $197.30
Single Family | $1,097.90 | $834.83 | $263.07
Unplatted - SF (2A) | $1,097.90 | $43.85 | $1,054.05
Unplatted - Townhomes | $32.81 | $32.89 | ($0.08)
Unplatted - Single Family | $43.74 | $43.85 | ($0.11)

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order 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.

Employer FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisor compensation.

Engineering

Represents general engineering services provided by Dewberry Engineers Inc., including but not limited to attendance and preparation for monthly Board meetings, review of invoices, 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 meetings, preparation and review of agreements, resolutions, and other legal matters as directed by the Board of Supervisors and the District Manager.

Annual Audit

Represents costs associated with the annual independent audit of the District’s financial statements in accordance with Florida Statutes, conducted by Grau & Associates, an independent certified public accountant.

Assessment Administration

The District has contracted with Governmental Management Services-Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

Represents costs associated with arbitrage rebate compliance services provided by American Municipal Tax-Exempt Compliance (AMTEC) for the District’s Series 2024 and Series 2025 Bonds, as well as any future bond issuances, in accordance with federal regulations.

Dissemination

Represents costs associated with the compliance of the Securities and Exchange Commission (SEC) Rule 15c2-12(b)(5), including continuing disclosure and reporting requirements for the District’s bond issuances. The District has contracted with Governmental Management Services – Central Florida, LLC to provide these services.

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 Bonds, as well as other anticipated bond issuances, provided by U.S. Bank, including administration of bond funds, processing of payments, and compliance with trust indenture requirements.

Management Fees

Represents costs associated with management, accounting, and administrative services provided under a Management Agreement with Governmental Management Services – Central Florida, LLC, including but not limited to recording and transcription of Board meetings, administrative services, budget preparation, financial reporting, and coordination of the annual audit.

Information Technology

Represents various cost of information technology with Governmental Management Services–Central Florida, LLC for the District such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

Website Maintenance

Represents the costs with Governmental Management Services–Central Florida LLC associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc.

Postage & Delivery

Represents costs associated with mailing of Board meeting agenda packages, overnight deliveries, and general correspondence for District operations.

Insurance

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

Copies

Represents costs associated with printing of Board meeting agenda packages, printing of computerized checks, and procurement of stationery, envelopes, and other administrative materials.

Legal Advertising

Represents costs associated with advertising required notices for Board meetings, public hearings, and other official District actions in a newspaper of general circulation.

Other Current Charges

Represents bank charges and other miscellaneous expenses incurred during the fiscal year.

Office Supplies

Represents costs associated with office supplies purchased during the fiscal year, including paper, minute books, file folders, labels, paper clips, and other administrative materials used in District operations.

Dues, Licenses & Subscriptions

Represents the annual special district fee of $175 paid to the Florida Department of Economic Opportunity, as required by Florida Statutes, to maintain the District’s active status and compliance with state reporting requirements.

Operations & Maintenance:

Property Insurance

Represents costs associated with the District’s property insurance coverage provided by the Florida Insurance Alliance (FIA).

Field Management

Represents costs associated with onsite field management services provided by Governmental Management Services – Central Florida, LLC, including contract oversight, site inspections, vendor coordination, and response to resident inquiries.

Landscape Replacement

Represents estimated costs associated with the replacement of landscaping within the District’s common areas.

Streetlights

Represents costs associated with street lighting services for streetlights currently installed and anticipated within the District boundaries, provided by Duke Energy.

Electric

Represents costs associated with electric utility services for common areas currently in operation within the District, provided by Duke Energy.

Water & Sewer

Represents costs associated with water and sewer utility services for common areas within the District, provided by the City of Haines City.

Landscape Maintenance

Represents costs associated with ongoing landscape maintenance of the District’s common areas, including mowing, trimming, edging, and maintenance of landscaped areas.

Lake Maintenance

Represents costs associated with lake maintenance services provided by Aquatic Weed Management, Inc., including routine inspection, treatment, and management of aquatic vegetation within the District.

Irrigation Repairs

Represents the estimated costs associated with the maintenance and repair of the District’s irrigation system, including sprinklers and related components.

General Repairs & Maintenance

Represents the estimated costs of general repairs and maintenance of the District’s common areas.

Holiday Decorations

Represents costs associated with installation, maintenance, and removal of seasonal and holiday decorations within the District’s common areas.

Field Contingency

Represents funds allocated for unforeseen field-related expenses that may arise during the fiscal year.

Wall and Fence Repair

Represents costs associated with the repair and replacement of District walls and fencing to maintain proper condition and appearance.

Stormwater Maintenance

Represents costs associated with maintaining the District’s stormwater system, including inspection, cleaning, and repair of ponds, control structures, and drainage infrastructure.

Pressure Washing

Represents costs associated with routine pressure washing of the District’s common area’s to maintain cleanliness, appearance, and long-term condition.

Amenity Expenditures

Amenity - Electric

Represents electric utility costs associated with the operation of existing amenity facilities and anticipated additional usage, provided by Duke Energy.

Amenity – Water

Represents water and sewer utility costs associated with the operation of existing amenity facilities and anticipated additional usage, provided by the City of Haines City.

Playground & Furniture Lease

Represents costs associated with leasing playground equipment within the District, including existing installations and additional equipment anticipated.

Internet

Represents costs associated with internet service supporting operations and connectivity at the District’s amenity facilities, provided by Summit Broadband.

Pest Control

Represents costs associated with pest control services for the District’s amenity facilities, provided by Massey Services, Inc.

Janitorial Services

Represents costs associated with janitorial services for the District’s amenity facilities, including routine cleaning and maintenance, provided by Clean Star Services of Central Florida, Inc.

Security Staffing/Services

Represents costs associated with professional security services for the District’s amenity facilities, including staffing, monitoring, and enforcement of facility policies.

Pool Maintenance

Represents costs associated with routine cleaning and chemical treatment of the District’s pool facilities, provided by Resort Pool Services.

Swimming Pool Permit

Represents costs associated with regulatory permits required by the Florida Department of Health for the operation of the District’s pool facilities, including existing and future pools.

Amenity Repairs & Maintenance

Represents estimated costs associated with the maintenance and repair of the District’s amenity facilities to ensure proper operation and appearance.

Amenity Access Management

Represents costs associated with administering access to the District’s amenity facilities, including credential issuance, resident verification, and support for access related issues.

Amenities Contingency

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

Adopted Budget Debt Service Fund
Series 2024 Assessment Area One

| Adopted Budget | Actuals Thru | Projected Next | Total Thru | Adopted Budget
Description | FY2026 | 06/30/26 | 3 Months | 09/30/26 | FY2027
Revenues | | | | |
Assessments | $	1,783,400 | $	1,805,390 | $	- | $	1,805,390 | $	1,783,400
Interest | $	48,370 | $	71,054 | $	11,842 | $	82,896 | $	41,448
Carry Forward Surplus ^(1) | $	860,479 | $	1,752,548 | $	- | $	1,752,548 | $	959,616
Total Revenues | $	2,692,248 | $	3,628,992 | $	11,842 | $	3,640,834 | $	2,784,464
Expenditures | | | | |
Interest - 11/1 | $	704,759 | $	704,759 | $	- | $	704,759 | $	695,972
Principal - 5/1 | $	380,000 | $	380,000 | $	- | $	380,000 | $	400,000
Interest - 5/1 | $	704,759 | $	704,759 | $	- | $	704,759 | $	695,972
Total Expenditures | $	1,789,519 | $	1,789,519 | $	- | $	1,789,519 | $	1,791,944
Other Financing Sources/(Uses) | | | | |
Transfer In/(Out)	$	-	$	(891,700) | $	- | $	(891,700) | $	-
Total Other Sources/(Uses)	$	-	$	(891,700) | $	- | $	(891,700) | $	-

Excess Revenues/(Expenditures)	$	902,730	$	947,773	$	11,842	$	959,616	$	992,520

^(1) Carryforward Surplus is net of Debt Service Reserve Funds

Interest - 11/1/27  $

686,721.88

Product | Assessable Units | Net Assessment | Net Per Unit | Gross Per Unit
Townhome | 120 | $138,000 | $1,150.00 | $1,236.56
Townhome - DR Horton | 102 | $86,700 | $850.00 | $913.98
Townhome - West Bay | 308 | $261,800 | $850.00 | $913.98
Single Family - 40' | 258 | $425,700 | $1,650.00 | $1,774.19
Single Family - 50' | 528 | $871,200 | $1,650.00 | $1,774.19
Total ERU's | 1316 | $1,783,400 | |

Date | | Balance | | Principal | | Interest | | Total
11/01/26 | $ | 25,040,000.00 | $ | - | $ | 695,971.88 | $ | 695,971.88
05/01/27 | $ | 25,040,000.00 | $ | 400,000.00 | $ | 695,971.88 | |
11/01/27 | $ | 24,640,000.00 | $ | - | $ | 686,721.88 | $ | 1,782,693.75
05/01/28 | $ | 24,640,000.00 | $ | 415,000.00 | $ | 686,721.88 | |
11/01/28 | $ | 24,225,000.00 | $ | - | $ | 677,125.00 | $ | 1,778,846.88
05/01/29 | $ | 24,225,000.00 | $ | 435,000.00 | $ | 677,125.00 | |
11/01/29 | $ | 23,790,000.00 | $ | - | $ | 667,065.63 | $ | 1,779,190.63
05/01/30 | $ | 23,790,000.00 | $ | 455,000.00 | $ | 667,065.63 | |
11/01/30 | $ | 23,335,000.00 | $ | - | $ | 656,543.75 | $ | 1,778,609.38
05/01/31 | $ | 23,335,000.00 | $ | 480,000.00 | $ | 656,543.75 | |
11/01/31 | $ | 22,855,000.00 | $ | - | $ | 645,443.75 | $ | 1,781,987.50
05/01/32 | $ | 22,855,000.00 | $ | 505,000.00 | $ | 645,443.75 | |
11/01/32 | $ | 22,350,000.00 | $ | - | $ | 631,556.25 | $ | 1,782,000.00
05/01/33 | $ | 22,350,000.00 | $ | 535,000.00 | $ | 631,556.25 | |
11/01/33 | $ | 21,815,000.00 | $ | - | $ | 616,843.75 | $ | 1,783,400.00
05/01/34 | $ | 21,815,000.00 | $ | 560,000.00 | $ | 616,843.75 | |
11/01/34 | $ | 21,255,000.00 | $ | - | $ | 601,443.75 | $ | 1,778,287.50
05/01/35 | $ | 21,255,000.00 | $ | 595,000.00 | $ | 601,443.75 | |
11/01/35 | $ | 20,660,000.00 | $ | - | $ | 585,081.25 | $ | 1,781,525.00
05/01/36 | $ | 20,660,000.00 | $ | 630,000.00 | $ | 585,081.25 | |
11/01/36 | $ | 20,030,000.00 | $ | - | $ | 567,756.25 | $ | 1,782,837.50
05/01/37 | $ | 20,030,000.00 | $ | 665,000.00 | $ | 567,756.25 | |
11/01/37 | $ | 19,365,000.00 | $ | - | $ | 549,468.75 | $ | 1,782,225.00
05/01/38 | $ | 19,365,000.00 | $ | 700,000.00 | $ | 549,468.75 | |
11/01/38 | $ | 18,665,000.00 | $ | - | $ | 530,218.75 | $ | 1,779,687.50
05/01/39 | $ | 18,665,000.00 | $ | 740,000.00 | $ | 530,218.75 | |
11/01/39 | $ | 17,925,000.00 | $ | - | $ | 509,868.75 | $ | 1,780,087.50
05/01/40 | $ | 17,925,000.00 | $ | 780,000.00 | $ | 509,868.75 | |
11/01/40 | $ | 17,145,000.00 | $ | - | $ | 488,418.75 | $ | 1,778,287.50
05/01/41 | $ | 17,145,000.00 | $ | 825,000.00 | $ | 488,418.75 | |
11/01/41 | $ | 16,320,000.00 | $ | - | $ | 465,731.25 | $ | 1,779,150.00
05/01/42 | $ | 16,320,000.00 | $ | 875,000.00 | $ | 465,731.25 | |

Date | | Balance | | Principal | | Interest | | Total
11/01/42 | $ | 15,445,000.00 | $ | - | $ | 441,668.75 | $ | 1,782,400.00
05/01/43 | $ | 15,445,000.00 | $ | 925,000.00 | $ | 441,668.75 | $ | -
11/01/43 | $ | 14,520,000.00 | $ | - | $ | 416,231.25 | $ | 1,782,900.00
05/01/44 | $ | 14,520,000.00 | $ | 975,000.00 | $ | 416,231.25 | $ | -
11/01/44 | $ | 13,545,000.00 | $ | - | $ | 389,418.75 | $ | 1,780,650.00
05/01/45 | $ | 13,545,000.00 | $ | 1,030,000.00 | $ | 389,418.75 | |
11/01/45 | $ | 12,515,000.00 | $ | - | $ | 359,806.25 | $ | 1,779,225.00
05/01/46 | $ | 12,515,000.00 | $ | 1,095,000.00 | $ | 359,806.25 | |
11/01/46 | $ | 11,420,000.00 | $ | - | $ | 328,325.00 | $ | 1,783,131.25
05/01/47 | $ | 11,420,000.00 | $ | 1,155,000.00 | $ | 328,325.00 | |
11/01/47 | $ | 10,265,000.00 | $ | - | $ | 295,118.75 | $ | 1,778,443.75
05/01/48 | $ | 10,265,000.00 | $ | 1,225,000.00 | $ | 295,118.75 | |
11/01/48 | $ | 9,040,000.00 | $ | - | $ | 259,900.00 | $ | 1,780,018.75
05/01/49 | $ | 9,040,000.00 | $ | 1,300,000.00 | $ | 259,900.00 | |
11/01/49 | $ | 7,740,000.00 | $ | - | $ | 222,525.00 | $ | 1,782,425.00
05/01/50 | $ | 7,740,000.00 | $ | 1,375,000.00 | $ | 222,525.00 | |
11/01/50 | $ | 6,365,000.00 | $ | - | $ | 182,993.75 | $ | 1,780,518.75
05/01/51 | $ | 6,365,000.00 | $ | 1,455,000.00 | $ | 182,993.75 | |
11/01/51 | $ | 4,910,000.00 | $ | - | $ | 141,162.50 | $ | 1,779,156.25
05/01/52 | $ | 4,910,000.00 | $ | 1,545,000.00 | $ | 141,162.50 | |
11/01/52 | $ | 3,365,000.00 | $ | - | $ | 96,743.75 | $ | 1,782,906.25
05/01/53 | $ | 3,365,000.00 | $ | 1,635,000.00 | $ | 96,743.75 | |
11/01/53 | $ | 1,730,000.00 | $ | - | $ | 49,737.50 | $ | 1,781,481.25
05/01/54 | $ | 1,730,000.00 | $ | 1,730,000.00 | $ | 49,737.50 | $ | 1,779,737.50
| | | $ | 25,040,000.00 | $ | 25,517,781.25 | $ | 50,557,781.25

Adopted Budget Debt Service Fund
Series 2024 Assessment Area Two

| | Adopted Budget | Actuals Thru | Projected Next | Total Thru | Adopted Budget
Description | FY2026 | 06/30/26 | 3 Months | 09/30/26 | FY2027
Revenues | | | | | |
Assessments | | $	428,982 | $	266,130 | $	162,852 | $	428,982 | $	428,982
Interest | $	11,790 | $	7,718 | $	1,286 | $	9,004 | $	4,502
Carry Forward Surplus ^(1) | $	172,692 | $	172,896 | $	- | $	172,896 | $	174,248
Total Revenues | $	613,465 | $	446,744 | $	164,138 | $	610,882 | $	607,732
Expenditures | | | | |
Interest - 11/1	$	165,103	$	165,103 | $	- | $	165,103 | $	162,853
Principal - 5/1	$	100,000	$	100,000 | $	- | $	100,000 | $	105,000
Interest - 5/1	$	165,103	$	165,103 | $	- | $	165,103 | $	162,853
Total Expenditures	$	430,205	$	430,205 | $	- | $	430,205 | $	430,705

Other Financing Sources/(Uses)

Transfer In/(Out)	$	-	$	(5,511)

$	(918)

$	(6,429)

$	-

Total Other Sources/(Uses)	$	-	$	(5,511) | $	(918) | $	(6,429) | $	-

Excess Revenues/(Expenditures)	$	183,260	$	11,028	$	163,220	$	174,248	$	177,027

^(1) Carryforward Surplus is net of Debt Service Reserve Funds

Interest - 11/1/27  $

160,490.00

Product | Assessable Units | Net Assessment | Net Per Unit | Gross Per Unit
Single Family - 40' | 172 | $335,386 | $1,949.92 | $2,096.69
Single Family - 50' | 48 | $93,596 | $1,949.92 | $2,096.69
Total ERU's | 220 | $428,982 | |

Date | | Balance | | Principal | | Interest | | Total
11/01/26 | $ | 6,205,000.00 | $ | - | $ | 162,852.50 | $ | 162,852.50
05/01/27 | $ | 6,205,000.00 | $ | 105,000.00 | $ | 162,852.50 | |
11/01/27 | $ | 6,100,000.00 | $ | - | $ | 160,490.00 | $ | 428,342.50
05/01/28 | $ | 6,100,000.00 | $ | 110,000.00 | $ | 160,490.00 | |
11/01/28 | $ | 5,990,000.00 | $ | - | $ | 158,015.00 | $ | 428,505.00
05/01/29 | $ | 5,990,000.00 | $ | 115,000.00 | $ | 158,015.00 | |
11/01/29 | $ | 5,875,000.00 | $ | - | $ | 155,427.50 | $ | 428,442.50
05/01/30 | $ | 5,875,000.00 | $ | 120,000.00 | $ | 155,427.50 | |
11/01/30 | $ | 5,755,000.00 | $ | - | $ | 152,727.50 | $ | 428,155.00
05/01/31 | $ | 5,755,000.00 | $ | 125,000.00 | $ | 152,727.50 | |
11/01/31 | $ | 5,630,000.00 | $ | - | $ | 149,915.00 | $ | 427,642.50
05/01/32 | $ | 5,630,000.00 | $ | 130,000.00 | $ | 149,915.00 | |
11/01/32 | $ | 5,500,000.00 | $ | - | $ | 146,567.50 | $ | 426,482.50
05/01/33 | $ | 5,500,000.00 | $ | 135,000.00 | $ | 146,567.50 | |
11/01/33 | $ | 5,365,000.00 | $ | - | $ | 143,091.25 | $ | 424,658.75
05/01/34 | $ | 5,365,000.00 | $ | 145,000.00 | $ | 143,091.25 | |
11/01/34 | $ | 5,220,000.00 | $ | - | $ | 139,357.50 | $ | 427,448.75
05/01/35 | $ | 5,220,000.00 | $ | 150,000.00 | $ | 139,357.50 | |
11/01/35 | $ | 5,070,000.00 | $ | - | $ | 135,495.00 | $ | 424,852.50
05/01/36 | $ | 5,070,000.00 | $ | 160,000.00 | $ | 135,495.00 | |
11/01/36 | $ | 4,910,000.00 | $ | - | $ | 131,375.00 | $ | 426,870.00
05/01/37 | $ | 4,910,000.00 | $ | 170,000.00 | $ | 131,375.00 | |
11/01/37 | $ | 4,740,000.00 | $ | - | $ | 126,997.50 | $ | 428,372.50
05/01/38 | $ | 4,740,000.00 | $ | 175,000.00 | $ | 126,997.50 | |
11/01/38 | $ | 4,565,000.00 | $ | - | $ | 122,491.25 | $ | 424,488.75
05/01/39 | $ | 4,565,000.00 | $ | 185,000.00 | $ | 122,491.25 | |
11/01/39 | $ | 4,380,000.00 | $ | - | $ | 117,727.50 | $ | 425,218.75
05/01/40 | $ | 4,380,000.00 | $ | 195,000.00 | $ | 117,727.50 | |
11/01/40 | $ | 4,185,000.00 | $ | - | $ | 112,706.25 | $ | 425,433.75
05/01/41 | $ | 4,185,000.00 | $ | 205,000.00 | $ | 112,706.25 | |

Date | | Balance | | Principal | | Interest | | Total
11/01/41 | $ | 3,980,000.00 | $ | - | $ | 107,427.50 | $ | 425,133.75
05/01/42 | $ | 3,980,000.00 | $ | 215,000.00 | $ | 107,427.50 | |
11/01/42 | $ | 3,765,000.00 | $ | - | $ | 101,891.25 | $ | 424,318.75
05/01/43 | $ | 3,765,000.00 | $ | 230,000.00 | $ | 101,891.25 | $ | -
11/01/43 | $ | 3,535,000.00 | $ | - | $ | 95,968.75 | $ | 427,860.00
05/01/44 | $ | 3,535,000.00 | $ | 240,000.00 | $ | 95,968.75 | $ | -
11/01/44 | $ | 3,295,000.00 | $ | - | $ | 89,788.75 | $ | 425,757.50
05/01/45 | $ | 3,295,000.00 | $ | 255,000.00 | $ | 89,788.75 | |
11/01/45 | $ | 3,040,000.00 | $ | - | $ | 82,840.00 | $ | 427,628.75
05/01/46 | $ | 3,040,000.00 | $ | 270,000.00 | $ | 82,840.00 | |
11/01/46 | $ | 2,770,000.00 | $ | - | $ | 75,482.50 | $ | 428,322.50
05/01/47 | $ | 2,770,000.00 | $ | 285,000.00 | $ | 75,482.50 | |
11/01/47 | $ | 2,485,000.00 | $ | - | $ | 67,716.25 | $ | 428,198.75
05/01/48 | $ | 2,485,000.00 | $ | 300,000.00 | $ | 67,716.25 | |
11/01/48 | $ | 2,185,000.00 | $ | - | $ | 59,541.25 | $ | 427,257.50
05/01/49 | $ | 2,185,000.00 | $ | 315,000.00 | $ | 59,541.25 | |
11/01/49 | $ | 1,870,000.00 | $ | - | $ | 50,957.50 | $ | 425,498.75
05/01/50 | $ | 1,870,000.00 | $ | 335,000.00 | $ | 50,957.50 | |
11/01/50 | $ | 1,535,000.00 | $ | - | $ | 41,828.75 | $ | 427,786.25
05/01/51 | $ | 1,535,000.00 | $ | 355,000.00 | $ | 41,828.75 | |
11/01/51 | $ | 1,180,000.00 | $ | - | $ | 32,155.00 | $ | 428,983.75
05/01/52 | $ | 1,180,000.00 | $ | 370,000.00 | $ | 32,155.00 | |
11/01/52 | $ | 810,000.00 | $ | - | $ | 22,072.50 | $ | 424,227.50
05/01/53 | $ | 810,000.00 | $ | 395,000.00 | $ | 22,072.50 | |
11/01/53 | $ | 415,000.00 | $ | - | $ | 11,308.75 | $ | 428,381.25
05/01/54 | $ | 415,000.00 | $ | 415,000.00 | $ | 11,308.75 | $ | 426,308.75
| | | $ | 6,205,000.00 | $ | 5,908,430.00 | $ | 12,113,430.00