ISLES OF BARTRAM PARK
Community Development District

May 9, 2025

AGENDA

Isles of Bartram Park
Community Development District
475 West Town Place, Suite 114, St. Augustine, FL 32092 Phone: 904-940-5850 - Fax: 904-940-5899

May 2, 2025

Board of Supervisors
Isles of Bartram Park Community Development District Dear Board Members:
The Isles of Bartram Park Community Development District Board of Supervisors is scheduled for Friday, May 9, 2025, at 10:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, FL 32092.
Following is the advance agenda for this meeting:

Roll Call

Audience Comment

Organizational Matter
Oath of Office for Newly Elected Board Member
Approval of Minutes of the February 21, 2025 Meeting

Acceptance of Fiscal Year 2024 Financial Audit

Consideration of Resolution 2025-03, Approving the Fiscal Year 2026 Proposed Budget & Setting a Public Hearing Date for Adoption (proposed budget will be sent under separate cover)

Innovative Maintenance Report

Other Business
Staff Reports
Attorney
Engineer

Manager
Report on the Number of Registered Voters (1,148)

Annual Form 1 Filing & Annual Ethics Training
First Choice Aquatics
Supervisors’ Requests

Audience Comments
Financial Reports
Balance Sheet as of March 31, 2025 and Statement of Revenues & Expenditures

Assessment Receipt Schedule
Approval of Check Register

Next Scheduled Meeting – August 15, 2025 @ 10:00 a.m.
Adjournment

FOURTH ORDER OF BUSINESS

MINUTES OF MEETING ISLES OF BARTRAM PARK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Isles of Bartram Park Community Development District was held on Friday, February 21, 2025 at 10:00 a.m. at the Offices of GMS, 475 West Town Place, Suite 114, St. Augustine, Florida.

Present and constituting a quorum were:

Scott Forshey-Friedman	Chairman
Joseph Zemel	Vice Chairman
Nancy Brown	Supervisor
James Pudner	Supervisor

Also present were:

Jim Oliver	District Manager
Wes Haber by phone	District Counsel
Sarah Sweeting	GMS

FIRST ORDER OF BUSINESS	Roll Call
Mr. Oliver called the meeting to order at 10:00 a.m. Four Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Audience Comment
Mr. Oliver noted no members of the public were present today.

THIRD ORDER OF BUSINESS	Organizational Matters
Oath of Office for Newly Elected Board Members
Mr. Oliver swore in Scott Forshey-Friedman and James Pudner before the meeting. He reviewed the Sunshine Law and Public Records Law. Mr. Oliver provided documents regarding Board of Supervisors responsibilities, ethics training requirements, Form-1, Code of Ethics, and

Chapter 190 of Florida Statutes. Mr. Haber discussed the ethics training and offered to take any questions.

Election of Officers, Resolution 2025-02
Mr. Oliver stated Scott Forshey-Friedman currently serves as Chair and Joe Zemel as Vice Chair. The other Supervisors serve as Assistant Secretaries. He asked if the Board would like to keep the same slate of officers. Board consensus was to keep the same slate of officers.

On MOTION by Ms. Brown, seconded by Mr. Forshey-Friedman, with all in favor, Resolution 2025-02, Election of Officers as slated above, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the November 8, 2024
Meeting
Mr. Oliver presented the minutes of the November 8, 2024 meeting and asked if there were comments, corrections, or changes. The Board had no changes to the minutes.

On MOTION by Mr. Forshey-Friedman, seconded by Ms. Brown, with all in favor, the Minutes of the November 8, 2024 Meeting, were approved.

FIFTH ORDER OF BUSINESS	Fiscal Year 2026 Budget Guidance
Mr. Oliver stated the Districts financials are strong and the audits are good. There is
$93,000 in the Capital Reserve Fund. A quarter into the fiscal year, they have positive variances in all areas. Mr. Oliver noted that they are preparing the proposed budget for the May meeting formally starts the process. The Board will approve the proposed budget and set a public hearing for adoption to be held no sooner than 60 days. The budget is typically adopted in August. Mr. Forshay-Friedman spoke about reactionary measures to the ponds.

SIXTH ORDER OF BUSINESS	Innovative Maintenance Report
Mr. Oliver stated the Innovative Maintenance Report is on page 15 of the agenda package.

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

EIGHTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Haber had nothing further to report. He offered to take questions.

Engineer
Mr. Schaefer is not on the line.

Manager
Mr. Oliver noted he already covered the budget process but offered to take questions about any District matters. A Board member noted $50,000 a year has been added to the reserves and asked if that is what they are planning to continue. Mr. Oliver stated he can do that with the initial budget if that is what the Board would like to do.

First Choice Aquatics
Mr. Oliver noted there is not a First Choice Aquatics Report in the agenda.

NINTH ORDER OF BUSINESS	Supervisors’ Requests
There being no comments, the next item followed.

TENTH ORDER OF BUSINESS	Audience Comments
There being no comments, the next item followed.

ELEVENTH ORDER OF BUSINESS	Financial Reports
Balance Sheet as of December 31, 2024, and Statement of Revenues & Expenditures
Mr. Oliver noted the financials are through December 31, 2024. He noted an independent CPA firm performs a financial audit each year which is in process right now. The deadline for those audits is June 30th.

Assessment Receipt Schedule
Mr. Oliver stated the District is 92% collected.

Approval of Check Register
Mr. Oliver stated the check register is in the agenda package for Board consideration. Mr. Forshey-Friedman questioned the Crystal Clean Pool Service charge. Mr. Oliver noted they call it pool but it’s the fountain.

On MOTION by Mr. Forshey-Friedman seconded by Mr. Zemel, all in favor, the Check Register, was approved.

TWELFTH ORDER OF BUSINESS	Next Scheduled Meeting – May 16, 2025 @
10:00 a.m.
Mr. Oliver stated the next scheduled meeting is May 16, 2025, at 10:00 a.m. at the World Golf Village Renaissance.

THIRTEENTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Forshey-Friedman seconded by Ms. Brown, with all in favor, the Meeting was adjourned.

Secretary / Assistant Secretary	Chairperson / Vice Chairperson

FIFTH ORDER OF BUSINESS

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA

TABLE OF CONTENTS

	  Page		
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet - Governmental Funds to the
Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balance –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	24	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

25-26	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

27	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida

1001 W. Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Isles of Bartram Park Community Development District, St. Johns County, Florida (“District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated March 31, 2025, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

March 31, 2025

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of Isles of Bartram Park Community Development District, St. Johns County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The liabilities of the District exceeded its assets at the close of the most recent fiscal year resulting in a net position deficit balance of ($2,879,049).

The change in the District’s total net position in comparison with the prior fiscal year was $269,839, an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District’s governmental funds reported combined ending fund balances of
$1,334,634, an increase of $141,043 in comparison with the prior fiscal year. A portion of fund balance is restricted for debt service, non-spendable for prepaid items, assigned to capital reserves, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by special assessments. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance functions.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains two governmental funds for external reporting. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund and debt service fund, both of which are considered major funds.

The District adopts an annual appropriated budget for its general and debt service funds. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

Notes to the Financial Statements
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, liabilities exceeded assets at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION
SEPTEMBER 30,		
2024	2023	
Assets, excluding capital assets	$	1,336,999	$	1,197,463	
Capital assets, net of depreciation	6,260,875	6,386,621	
Total assets	7,597,874	7,584,084	
Liabilities, excluding long-term liabilities	212,672	218,382	
Long-term liabilities	10,264,251	10,514,590	
Total liabilities	10,476,923	10,732,972	
Net Position		
Net investment in capital assets	(4,003,376)	(4,127,969)	
Restricted	885,069	786,396	
Unrestricted	239,258	192,685	
Total net position	$	(2,879,049)	$	(3,148,888)	
The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure) less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations.

The District’s net position increased during the most recent fiscal year. The majority of the increase represents the extent to which ongoing program revenues exceeded the cost of operations and depreciation expense.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2024	2023

Revenues:
Program revenues
Charges for services	$	1,100,592	$	1,098,273	
Operating grants and contributions	45,493	35,642	
General revenues
Unrestricted investment earnings	
1,317	
-	
Total revenues	1,147,402	1,133,915	
Expenses:
General government	
104,383	
95,765	
Maintenance and operations	268,194	216,483	
Interest on long-term debt	504,986	515,538	
Total expenses	877,563	827,786	
Change in net position	269,839	306,129	
Net position - beginning	(3,148,888)	(3,455,017)	
Net position - ending	$	(2,879,049)	$	(3,148,888)	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $877,563. The costs of the District’s activities were primarily funded by program revenues. Program revenues are comprised primarily of assessments and interest revenue. In total, expenses increased from the prior fiscal year primarily as a result of an increase in operations and maintenance expenses.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2024 was amended to increase revenues by $233 and increase appropriations by $8,564.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2024, the District had $7,141,097 invested in capital assets for its governmental activities. In the government-wide financial statements depreciation of $880,222 has been taken, which resulted in a net book value of $6,260,875. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2024, the District had $10,255,000 Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the notes of the financial statements.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
The District does not anticipate any major projects or significant changes to its infrastructure maintenance program for the subsequent fiscal year. In addition, it is anticipated that the general operations of the District will remain fairly constant.

CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the Isles of Bartram Park Community Development District’s Finance Department at 475 West Town Place, Suite 114, St. Augustine, Florida, 32092.

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF NET POSITION SEPTEMBER 30, 2024

	Governmental
	Activities		
ASSETS		
Cash	$	141,490	
Assessments receivable	11,992	
Due from Developer	900	
Prepaids	12,337	
Restricted assets:		
Investments	1,170,280	
Capital assets:		
Nondepreciable	3,887,234	
Depreciable, net		2,373,641 	
Total assets		7,597,874 	

LIABILITIES		
Accounts payable	2,365	
Accrued interest payable	210,307	
Non-current liabilities:		
Due within one year	250,000	
Due in more than one year		10,014,251 	
Total liabilities		10,476,923 	

NET POSITION		
Net investment in capital assets	(4,003,376)	
Restricted for debt service	885,069	
Unrestricted		239,258 	
Total net position	 $	(2,879,049) 	

See notes to the financial statements

ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT ST. JOHNS COUNTY, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Net (Expense) Revenue and Changes in Net
    Program Revenues	Position   
Operating

Charges for

Grants and

Governmental

Functions/Programs		Expenses	Services	Contributions	Activities	 Primary government:
Governmental activities:
General government	$	104,383	$	104,383	$	-	$	-	
Maintenance and operations	268,194	187,704	-	(80,490)	
Interest on long-term debt		504,986	808,505	45,493	349,012 
Total governmental activities		877,563	1,100,592	45,493	268,522 

General revenues:
Unrestricted investment earnings		1,317 	
Total general revenues		1,317 	
Change in net position	269,839	
Net position - beginning		(3,148,888) 	
Net position - ending	 $	(2,879,049) 	

See notes to the financial statements

8

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2024

	Major Funds	

Total Governmental

General

Debt Service

Funds

ASSETS		
Cash	$	141,490	$	-	$	141,490	
Investments	101,317	1,068,963	1,170,280	
Assessments receivable	11,992	-	11,992	
Due from Developer	900	-	900	
Due from other funds	-	26,413	26,413	
Prepaid items	12,337	-	12,337	
Total assets	 $	268,036	$ 1,095,376	$	1,363,412 

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	$	2,365	$	-	$	2,365	
Due to other funds	26,413	-	26,413	
Total liabilities	28,778	-	28,778	

Fund balances:
Nonspendable:
Prepaid items	12,337	-	12,337	
Restricted for:				
Debt service	-	1,095,376	1,095,376	
Assigned to:				
Capital reserves	92,361	-	92,361	
Unassigned	134,560	-	134,560	
Total fund balances	239,258	1,095,376	1,334,634	

Total liabilities and fund balances	
$	268,036	
$ 1,095,376	
$	1,363,412	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

Fund balance - governmental funds	$
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as assets in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	7,141,097

1,334,634

Accumulated depreciation		(880,222) 	6,260,875
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(210,307)
Bonds payable, net of premiums/discounts	  (10,264,251)   (10,474,558) 
Net position of governmental activities	 $	(2,879,049) 

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	Major Funds	

Total Governmental

	General	Debt Service	Funds	
REVENUES
Assessments	
$	292,087	
$	808,505	
$	1,100,592	
Interest	1,317	45,493	46,810	
Total revenues	293,404	853,998	1,147,402	

EXPENDITURES
Current:
General government	104,383	-	104,383	
Maintenance and operations	133,884	-	133,884	
Debt Service:
Principal	
-	
250,000	
250,000	
Interest	-	509,528	509,528	
Capital outlay	8,564	-	8,564	
Total expenditures	246,831	759,528	1,006,359	

Excess (deficiency) of revenues over (under) expenditures	

46,573	

94,470	

141,043	
Fund balances - beginning	192,685	1,000,906	1,193,591	

Fund balances - ending	
$	239,258	
$ 1,095,376	
$	1,334,634	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

are different because:		
Depreciation on capital assets is not recognized in the governmental fund statement but is reported as an expense in the statement of activities.	

(125,746)	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statement but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

250,000	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.	

4,203	
Amortization of Bond discounts/premiums is not recognized in the governmental fund financial statements, but is reported as an expense in the statement of activities.	

	339 	
Change in net position of governmental activities	 $	269,839 	

Net change in fund balances - total governmental funds	$ Amounts reported for governmental activities in the statement of activities

141,043

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY
Isles of Bartram Park Community Development District ("District") was established by Ordinance 2006-157 of the Board of County Commissioners of St. Johns County, pursuant to the Uniform Community Development District Act of 1980, and otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue Bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by the owners of the property within the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District is considered to be financially accountable and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. (Operating-type special assessments for maintenance and debt service are treated as charges for services.); and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefited property within the District. Operating and maintenance assessments are based upon the adopted budget and levied annually at a public hearing of the District. Debt service assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the “Uniform Method of Collection” under Florida Statutes. Direct collected assessments are due as set forth in the annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the Uniform Method are noticed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the debt service assessments on their property subject to various provisions in the Bond documents.

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds:

General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

Debt Service Fund
The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest on long-term debt.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.
When both restricted and unrestricted resources are available for use, it is the government’s policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Assets, Liabilities and Net Position or Equity
Restricted Assets
These assets represent cash and investments set aside pursuant to Bond covenants or other contractual restrictions.

Deposits and Investments
The District’s cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).
The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Inter-local Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
The State Board of Administration’s (“SBA”) Local Government Surplus Funds Trust Fund (“Florida PRIME”) is a “2a-7 like” pool. A “2a-7 like” pool is an external investment pool that is not registered with the Securities and Exchange Commission (“SEC”) as an investment company, but nevertheless has a policy that it will, and does, operate in a manner consistent with the SEC’s Rule 2a-7 of the Investment Company Act of 1940, which comprises the rules governing money market funds. Thus, the pool operates essentially as a money market fund. The District has reported its investment in Florida PRIME at amortized cost for financial reporting purposes.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets
Capital assets which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of two years. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:
Assets	Years	
Infrastructure - drainage	30	
Infrastructure - entry features	15	

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:
Committed fund balance – Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.
Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

Fund Equity/Net Position (Continued)
Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures

Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year-end.

The District follows these procedures in establishing the budgetary data reflected in the financial statements.

Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the upcoming October 1.
A public hearing is conducted to obtain comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.
NOTE 4 – DEPOSITS AND INVESTMENTS
Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments
The District’s investments were held as follows at September 30, 2024:

Amortized Cost	Credit Risk	Maturities

Investment in Local Government Surplus
Funds Trust Fund (Florida PRIME)		$		101,317	S&P AAAm	Weighted average maturity: 39 days Fidelity Investment Treasury 1 695			1,068,963 	S&P AAAm	Weighted average maturity: 21 days
$	1,170,280

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 4 – DEPOSITS AND INVESTMENTS (Continued)

Investments (Continued)
External Investment Pool – With regard to redemption gates, Chapter 218.409(8)(a), Florida Statutes, states that “The principal, and any part thereof, of each account constituting the trust fund is subject to payment at any time from the moneys in the trust fund. However, the Executive Director may, in good faith, on the occurrence of an event that has a material impact on liquidity or operations of the trust fund, for 48 hours limit contributions to or withdrawals from the trust fund to ensure that the Board can invest moneys entrusted to it in exercising its fiduciary responsibility. Such action must be immediately disclosed to all participants, the Trustees, the Joint Legislative Auditing Committee, the Investment Advisory Council, and the Participant Local Government Advisory Council. The Trustees shall convene an emergency meeting as soon as practicable from the time the Executive Director has instituted such measures and review the necessity of those measures. If the Trustees are unable to convene an emergency meeting before the expiration of the 48- hour moratorium on contributions and withdrawals, the moratorium may be extended by the Executive Director until the Trustees are able to meet to review the necessity for the moratorium. If the Trustees agree with such measures, the Trustees shall vote to continue the measures for up to an additional 15 days. The Trustees must convene and vote to continue any such measures before the expiration of the time limit set, but in no case may the time limit set by the Trustees exceed 15 days.” With regard to liquidity fees, Florida Statute 218.409(4) provides authority for the SBA to impose penalties for early withdrawal, subject to disclosure in the enrollment materials of the amount and purpose of such fees. At present, no such disclosure has been made.

NOTE 5 – INTERFUND RECEIVABLES AND PAYABLES

Interfund receivables and payables at September 30, 2024 were as follows:
 Fund	Receivable	Payable	
General	$	-	$	26,413	
Debt service		26,413	-		
	 $	26,413  $	26,413 	

The outstanding balances between funds result primarily from the time lag between the dates that transactions are recorded in the accounting system and payments between funds are made. In the case of the District, the balances between the general fund and the debt service fund relate to assessments collected in the general fund that have not yet been transferred to the debt service fund.

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Beginning Balance

Additions	Reductions

Ending Balance

Governmental activities
Capital assets, not being depreciated		
Land Improvements	$	3,887,234	$	-	$	-	$  3,887,234	
Total capital assets, not being depreciated	3,887,234	-	-	3,887,234	

Capital assets, being depreciated Infrastructure - drainage	

2,735,356	

-	

-	

2,735,356	
Infrastructure - entry features	518,507	-	-	518,507	
Total capital assets, being depreciated	3,253,863	-	-	3,253,863	

Less accumulated depreciation for: Infrastructure - drainage	

(547,074)	

(91,179)	

-	

(638,253)	
Infrastructure - entry features	(207,402)	(34,567)	-	(241,969)	
Total accumulated depreciation	(754,476)	(125,746)	-	(880,222)	

Total capital assets, being depreciated, net	
2,499,387	
(125,746)	
-	2,373,641	

Governmental activities capital assets, net	
$	6,386,621	
$	(125,746)	
$	-	$  6,260,875	
Depreciation was charged to maintenance and operations.

NOTE 7 – LONG-TERM LIABILITIES

Series 2015
On November 5, 2015, the District issued $6,725,000 of Special Assessment Bonds, Series 2015 consisting of $1,300,000 Term Bonds Series 2015 due November 1, 2025 with a fixed interest rate of 4.375%,
$2,060,000 Term Bonds Series 2015 due November 1, 2035 with a fixed interest rate of 5.000%, and
$3,365,000 Term Bonds Series 2015 due November 1, 2045 with a fixed interest rate of 5.125%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2016 through November 1, 2045.

The Series 2015 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.
Series 2017
On August 16, 2017, the District issued $5,345,000 of Special Assessment Bonds, Series 2017 consisting of
$450,000 Term Bonds due November 1, 2022 with a fixed interest rate of 3.5%, $600,000 Term Bonds due November 1, 2027 with a fixed interest rate of 4%, $1,655,000 Term Bonds due November 1, 2037 with a fixed interest rate of 4.625%, and $2,640,000 Term Bonds due November 1, 2047 with a fixed interest rate of 5%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing November 1, 2018 through November 1, 2047.

The Series 2017 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture.

Series 2017 (Continued)
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.

Long-term Debt Activity
Changes in long-term liability activity for the fiscal year ended September 30, 2024 were as follows:

	Beginning
Balance	
Additions	
Reductions	Ending
Balance	Due Within
One Year	
Governmental activities						
Bonds payable:						
Series 2015	$	5,680,000	$	-	$	135,000	$	5,545,000	$	135,000	
Less: original issue discount	38,928	-	1,770	37,158	-	
Series 2017	4,825,000	-	115,000	4,710,000	115,000	
Plus: original issue premium	48,518	-	2,109	46,409	-	
Total	$  10,514,590	$	-	$	250,339	$ 10,264,251	$	250,000	
At September 30, 2024, the scheduled debt service requirements on the long-term debt were as follows:

	Governmental Activities	
Year ending
  September 30:	Principal	Interest	Total	
2025	$	250,000	$	499,485	$	749,485	
2026	255,000	488,869	743,869	
2027	280,000	477,107	757,107	
2028	290,000	464,082	754,082	
2029	305,000	450,076	755,076	
2030-2034	1,785,000	2,005,476	3,790,476	
2035-2039	2,245,000	1,517,435	3,762,435	
2040-2044	2,865,000	878,456	3,743,456	
2045-2048		1,980,000	163,875	2,143,875 	
Total	 $	10,255,000	$	6,944,861	$	17,199,861 	

NOTE 8 – MANAGEMENT COMPANY
The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 9 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims during the past three years.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	Budgeted Amounts		Actual

Variance with Final Budget - Positive

Original	Final

Amounts

(Negative)

REVENUES		
Assessments	$	287,013	$	287,013	$	292,087	$	5,074	
Interest	-	233	1,317	1,084	
Total revenues	287,013	287,246	293,404	6,158	

EXPENDITURES
Current:
General government	116,574	116,574	104,383	12,191	
Maintenance and operations	123,853	123,853	133,884	(10,031)	
Capital outlay	50,000	58,564	8,564	50,000	
Total expenditures	290,427	298,991	246,831	52,160	

Excess (deficiency) of revenues over (under) expenditures	

(3,414)	

(11,745)	

46,573	

58,318	
OTHER FINANCING SOURCES
Carryforward surplus	
3,414	
11,745	
-	
(11,745)	
Total other financing sources	3,414	11,745	-	(11,745)	

Net change in fund balance	
 $	-	$	-		
46,573	
 $	46,573 	

Fund balance - beginning		192,685 

Fund balance - ending	 $	239,258 

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. The general fund budget for the fiscal year ended September 30, 2024 was amended to increase revenues by $233 and increase appropriations by $8,564.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 UNAUDITED

Element	Comments	
Number of District employees compensated in the last pay period of the District’s fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being reported.	
12	
Employee compensation	$3,509.30	
Independent contractor compensation	$248,979.86	
Construction projects to begin on or after October 1, ($65,000)	None	
Budget variance report	See the Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund	
Non Ad valorem special assessments: Special assessment rate		
	Operation and Maintenance	$480.84	
	Debt Service Series 2015	$1,204.89 - $1,571.78	
	Debt Service Series 2017	$1,205.13 - $1,571.60	
Special assessments collected	Operation and Maintenance	$292,087.00	
	Debt Service Series 2015	$437,329.00	
	Debt Service Series 2017	$371,176.00	
Outstanding Bonds:	see Note 7 for details	

1001 W. Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of Isles of Bartram Park Community Development District, St. Johns County, Florida (“District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated March 31, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

March 31, 2025

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA
To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida
We have examined Isles of Bartram Park Community Development District, St. Johns County, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Isles of Bartram Park Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

March 31, 2025

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
Isles of Bartram Park Community Development District St. Johns County, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of Isles of Bartram Park Community Development District, St. Johns County, Florida ("District") as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated March 31, 2025.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 31, 2025, should be considered in conjunction with this management letter.

Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of Isles of Bartram Park Community Development District, St. Johns County, Florida and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank Isles of Bartram Park Community Development District, St. Johns County, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

March 31, 2025

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2023.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2024.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2024.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 2024. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) in the Other Information section of the financial statements on page 24.

SIXTH ORDER OF BUSINESS

RESOLUTION 2025-03

[FY 2026 BUDGET APPROVAL RESOLUTION]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FY 2026; SETTING A PUBLIC HEARING THEREON AND DIRECTING PUBLICATION; ADDRESSING TRANSMITTAL AND POSTING REQUIREMENTS; ADDRESSING SEVERABILITY AND EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“FY 2026”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Isles of Bartram Park Community Development District (“District”) prior to June 15, 2025, the proposed budget(s) attached hereto as Exhibit A (“Proposed Budget”); and

WHEREAS, the Board now desires to set the required public hearing on the Proposed Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE ISLES OF BARTRAM PARK COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget attached hereto as Exhibit A is hereby approved preliminarily.

SETTING A PUBLIC HEARING; DIRECTING PUBLICATION.	A public hearing on said
approved Proposed Budget is hereby declared and set for the following date, time, and location, and District staff is directed to provide notice of the same in accordance with Florida law:

DATE & TIME: 	 at 	
LOCATION:	Governmental Management Services
475 West Town Place, Suite 114, St. Augustine, Florida 32092

TRANSMITTAL TO LOCAL GENERAL PURPOSE GOVERNMENT; POSTING OF PROPOSED
BUDGET. The District Manager is hereby directed to (i) submit a copy of the Proposed Budget to the applicable local general-purpose government(s) at least 60 days prior to its adoption, and (ii) post the approved Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes.

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

PASSED AND ADOPTED THIS 9th DAY OF MAY, 2025.

ATTEST:	ISLES OF BARTRAM PARK COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors

Exhibit A:	Proposed Budget

SEVENTH ORDER OF BUSINESS

Stationary Fountain Maintenance Report

Date	4-14-25	
Property	Celestina Waterfall	
Address	20 Lunetta Ct, Saint Johns, FL 32259	
Arrival Time	11:18 AM	

Fountain Checklist

Before Picture of Fountain	
	
is it green? (Algae)	No	
Test Water	Yes	
PH Before	8+	
Acid Needed	63 oz	
Chlorine/Bromine Before	7.2	
Chlorine/Bromine Needed	22 pucks	
Calcium?	No	
Scrubbed Scum Line?	No	
Debris on surface or bottom of fountain?	No	

Check Display Nozzles	Yes	
Is area surrounding fountain clean?	Yes	
Check the overflow pipe	Yes	
Are there bubbles in the water?	No	

Vault Check List

No

is there a vault or equipment pack?

Additional Chemicals Readings

Tested and adjusted pH. Emptied skimmer boxes. Handpicked debris from rock wall. Vacuumed debris from basin. Netted floating debris. Emptied both feature pump strainer baskets. Emptied filter pump strainer basket. Backwashed media filter.
Topped off chlorinator. Need to replace both skimmer box flappers.

Any Additional Chemicals or Notes

Comments

After Picture for Customer	
	
Any deficient parts?	No	

NINTH ORDER OF BUSINESS

C.

1.

Vfc'k�il<:es

St.Johns County	Supervisor of Elections

April 16, 2025

Isles of Bartram Park COD
Attn: Sarah Sweeting, Recording Secretary 475 West Town Place, Suite 114

St. Augustine, FL 32092 Dear Sarah Sweeting:
In response to your request regarding Section 190.006(3)(a)(2)(d), Florida Statutes, the following information is applicable for:

Isles of Bartram Park COD

1148 registered voters in St. Johns County

This number is based on the streets within the legal description on file with this office as of April 15, 2025.

it.&

Please contact us if we may be of further assistance. Sincerely,

Supervisor of Elections

4455 Avenue A  #101 •St.Augustine, FL 32095 • P 904.823.2238 • F 904.823.2249 • votesjc.gov

D.

	14289 Denton Rd Jacksonville, FL 32226		 Contact # 904-226-7031		Email: Firstchoiceaquaticsjax@gmail.com	CEO: Daniel Thomas
Service Report
Date: April 22, 2025	Aquatic tech: William Thomas

Pond 1: This pond’s condition is 9 out of 10 at this time. Today I spot treated for grasses

Pond 2: This pond’s condition is 8 out of 10 at this time. The last treatment was very effective. I treated again around the perimeter for algae and grasses.

treated minor grasses along the perimeter.

Today I picked up minor trash.

Pond 5: This pond’s condition is a 8 out of 10 at this time. My last treatment was effective. I treated for minor algae and grasses.

treated for algae again and picked up trash.

treated minor grasses along the perimeter.

Today I spot treated for minor grasses.
Picture Lost.

Pond 9: This ponds condition is 10 out of 10 at this time Today I picked up trash.

Pond 10: This pond’s condition is 10 out of 10 at this time. Today I picked up trash.

Pond 11: This pond’s condition is 9 out of 10 at this time. I treated for minor algae, grasses and picked up trash along the perimeter.

TWELFTH ORDER OF BUSINESS

Isles of Bartram Park
Community Development District

Unaudited Financial Reporting
March 31, 2025

16

.. ,..

·1•11�

Table of Contents

	Balance Sheet

	General Fund

	Month to Month

	Debt Service Fund Series 2015

	Debt Service Fund Series 2017

	Capital Reserve Fund

	Long Term Debt Report

	Assessment Receipt Schedule

	Check Register Summary

	General Fund	Debt Service	Capi Fund	tal Reserve Fund	Totals Governmental Funds	

Assets:
Cash:
Operating Account - Truist	

$	51,935	$	

-	$	

41,436	

$	93,371	
Assessments Receivable Due from Other
Due from General Fund - Series 2015 Due from General Fund - Series 2017 Due from Developer	

900	-
-
-
-
-	-
-
-
-
.	-
-
-
- 900	
Investments:
State Board of Administration (SBA)	

303,448	

-	

52,131	

355,579	
Series 2015
Reserve		

220,634	

-	

220,634	
Interest		274	-	274	
Revenue		530,299	-	530,299	
Sinking Fund		265	-	265	
Prepayment		5,000	-	5,000	
Series 2017	-	
Reserve	-	170,000	-	170,000	
Interest	-	221	-	221	
Principal	-	-	-	-	
Revenue	-	465,578	-	465,578	
Prepayment	-	5,000	-	5,000	
Sinking Fund	226	226	
Prepaid Expenses	-	-	-	-	
Deposits	-	-	-	-	
Total Assets	$	356,283	$	1,397,499	$	93,567	$	1,847,348	

Liabilities:			
Accounts Payable FICA Payable	$	8,699	$	-	
-	$	-	$	8,699
-	
Due to Debt Service - Series 2015 Due to Debt Service - Series 2017				-
-		-
-	-
-	
Total Liabilites	$	8,699	$	-	$	-	$	8,699	

Fund Balance:
Nonspendable: Prepaid Items
Restricted for:
Debt Service	

$	-	$	

-	$

1,397,499	

-	$	-

-	1,397,499	
Capital Project	-	-	-	-	
Assigned for:
Capital Reserve Fund	
-	-	93,567	
93,567	
Capital Reserves	-	-	-	-	
Unassigned	347,584	-	-	347,584	
Total Fund Balances	$	347,584	$	1,397,499	$	93,567	$	1,838,649	
				
Total Liabilities & Fund Balance	$	356,283	$	1,397,499	$	93,567	$	1,847,348	

Combined Balance Sheet March 31, 2025

-
-
-
-

-
-
-
-
-

-
-
-

-

General Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/25	Thru 03/31/25	Variance	

Revenues:		
Special Assessments - Tax Roll	$	317,987	$	317,987	$	313,325	$	(4,662)	
Interest	3,414	1,707	3,055	1,348	
Total Revenues	$	321,401	$	319,694	$	316,380	$	(3,314)	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	4,000	$	2,000	$	1,600	$	400	
PR-FICA	306	-	153	122	31	
Engineering	12,000	6,000	-	6,000	
Attorney	10,000	5,000	328	4,673	
Annual Audit	4,100	1,000	1,000	-	
Assessment Administration	5,618	5,618	5,618	-	
Arbitrage Rebate	1,200	600	600	-	
Dissemination Agent	7,866	3,933	3,933	-	
Trustee Fees	8,800	4,400	4,400	-	
Management Fees	54,694	27,347	27,347	-	
Information Technology	1,800	900	900	-	
Website Maintenance	1,200	600	600	-	
Telephone	150	75	28	47	
Postage & Delivery	500	250	231	19	
Insurance General Liability/Public Officials	12,854	12,854	12,337	517	
Printing & Binding	500	250	71	179	
Legal Advertising	1,265	633	139	494	
Other Current Charges	1,000	500	247	253	
Office Supplies	200	100	2	98	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	128,228	$	72,387	$	59,678	$	12,710	

Operations & Maintenance					
Field Expenditures					
Landscape Maintenace (Yellowstone)	$	64,972	$	32,486	$	29,979	$	2,507	
Lake Maintenance (First Choice Aquatics)	33,700	16,850	12,600	4,250	
Waterfall/Entry Pond Maintenance	11,500	5,750	4,612	1,138	
Lake Fountains Maintenance (First Coast Aquatics)	14,000	7,000	1,150	5,850	
Management	6,000	3,000	3,000	-	
Utilities	10,000	5,000	2,469	2,531	
General Maintenance	3,000	1,500	2,206	(706)	
Subtotal Field Expenditures	$	143,172	$	71,586	$	56,017	$	15,569	
					
Total Operations & Maintenance	$	143,172	$	71,586	$	56,017	$	15,569	
					
Total Expenditures	$	271,400	$	143,974	$	115,694	$	28,279	
					
Excess (Deficiency) of Revenues over Expenditures	$	50,000		$	200,686		

Other Financing Sources/(Uses):					
Capital Reserve Fund	(50,000)	-	-	-	
Total Other Financing Sources/(Uses)	$	(50,000)	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	0		$	200,686		
					
Fund Balance - Beginning	$	-		$	146,898		
					
Fund Balance - Ending	$	0		$	347,584		

Isles of Bartram Park
Community Development District Month to Month

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

Revenues:															
Special Assessments - Tax Roll	$	-	$	21,137  $	36,704  $	233,619  $	21,865	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	313,325	
Interest	216	203	203	229	1,048	1,157	-	-	-	-	-	-	3,055	
Total Revenues	$	216	$	21,339  $	36,907  $	233,848  $	22,913	$	1,157	$	-	$	-	$	-	$	-	$	-	$	-	$	316,380	

Expenditures:						
General & Administrative:						
Supervisor Fees	$	-	$	800  $	-	$	-	$	800	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	1,600	
PR-FICA	-	61	-	-	61	-	-	-	-	-	-	-	122	
Engineering	-	-	-	-	-	-	-	-	-	-	-	-	-	
Attorney	24	141	47	116	-	-	-	-	-	-	-	-	328	
Annual Audit	-	-	-	-	-	1,000	-	-	-	-	-	-	1,000	
Assessment Administration	5,618	-	-	-	-	-	-	-	-	-	-	-	5,618	
Arbitrage Rebate	-	-	600	-	-	-	-	-	-	-	-	-	600	
Dissemination Agent	656	656	656	656	656	656	-	-	-	-	-	-	3,933	
Trustee Fees	-	4,400	-	-	-	-	-	-	-	-	-	-	4,400	
Management Fees	4,558	4,558	4,558	4,558	4,558	4,558	-	-	-	-	-	-	27,347	
Information Technology	150	150	150	150	150	150	-	-	-	-	-	-	900	
Website Maintenance	100	100	100	100	100	100	-	-	-	-	-	-	600	
Telephone	22	-	-	5	-	-	-	-	-	-	-	-	28	
Postage & Delivery	7	130	-	33	30	31	-	-	-	-	-	-	231	
Insurance General Liability/Public Officials	12,337	-	-	-	-	-	-	-	-	-	-	-	12,337	
Printing & Binding	0	-	34	0	8	29	-	-	-	-	-	-	71	
Legal Advertising	69	-	-	-	70	-	-	-	-	-	-	-	139	
Other Current Charges	39	47	39	39	42	42	-	-	-	-	-	-	247	
Office Supplies	0	0	0	0	0	0	-	-	-	-	-	-	2	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	23,755	$	11,043  $	6,184  $	5,656  $	6,475	$	6,565	$	-  $	-  $	-  $	-  $	-  $	-  $	59,678	

Operations & Maintenance						
Field Expenditures						
Landscape Maintenace (Yellowstone)	$	3,154	$	3,154  $	5,293  $	3,244  $	11,890	$	3,244	$	-	$	-	$	-	$	-	$	-	$	-	$	29,979	
Lake Maintenance (First Choice Aquatics)	2,100	2,100	2,100	2,100	2,100	2,100	-	-	-	-	-	-	12,600	
Waterfall/Entry Pond Maintenance	1,193	738	1,315	450	916	-	-	-	-	-	-	-	4,612	
Lake Fountains Maintenance (First Coast Aquatics)	-	-	750	-	-	400	-	-	-	-	-	-	1,150	
Management	500	500	500	500	500	500	-	-	-	-	-	-	3,000	
Utilities	405	393	552	617	503	-	-	-	-	-	-	-	2,469	
General Maintenance	-	2,206	-	-	-	-	-	-	-	-	-	-	2,206	
Subtotal Field Expenditures	$	7,353	$	9,091  $	10,510  $	6,911  $	15,909	$	6,244	$	-  $	-  $	-  $	-  $	-  $	-  $	56,017	
					
Total Operations & Maintenance	$	7,353	$	9,091  $	10,510  $	6,911  $	15,909	$	6,244	$	-  $	-  $	-  $	-  $	-  $	-  $	56,017	
					
Total Expenditures	$	31,107	$	20,134  $	16,693  $	12,567  $	22,384	$	12,809	$	-  $	-  $	-  $	-  $	-  $	-  $	115,694	
					
Excess (Deficiency) of Revenues over Expenditures	$	(30,891)	$	1,206  $	20,213  $	221,282  $	529	$	(11,652)	$	-  $	-  $	-  $	-  $	-  $	-  $	200,686	

Other Financing Sources/Uses:					
Transfer In/(Out)	-	-	-	-	-	-	-	-	-	-	-	-	-	
Total Other Financing Sources/Uses	$	-	$	-  $	-  $	-  $	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
					
Net Change in Fund Balance	$	(30,891)	$	1,206  $	20,213  $	221,282  $	529	$	(11,652)	$	-  $	-  $	-  $	-  $	-  $	-  $	200,686	

Revenues:		
Special Assessments - Tax Roll	$	429,732	$	429,732	$	423,440	$	(6,292)	
Interest Income	12,000	6,000	11,620	5,620	
Total Revenues	$	441,732	$	435,732	$	435,060	$	(673)	

Expenditures:					
Interest - 11/1	$	139,934	$	139,934	$	139,806	$	128	
Principal - 11/1	135,000	135,000	135,000	-	
Interest - 5/1	136,981	-	-	-	
Total Expenditures	$	411,916	$	274,934	$	274,806	$	128	
					
Excess (Deficiency) of Revenues over Expenditures	$	29,817		$	160,253		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	29,817		$	160,253		
					
Fund Balance - Beginning	$	367,939		$	596,220		
					
Fund Balance - Ending	$	397,756		$	756,473		

Revenues:					
Special Assessments - Tax Roll	$	364,708	$	364,708	$	359,388	$	(5,320)	
Interest Income	10,000	5,000	9,792	4,792	
Total Revenues	$	374,708	$	369,708	$	369,180	$	(528)	

Expenditures:					
Interest - 11/1	$	112,434	$	112,434	$	112,309	$	125	
Principal - 11/1	115,000	115,000	115,000	-	
Special Call - 11/1	-	-	-	-	
Interest - 5/1	110,134	-	-	-	
Total Expenditures	$	337,569	$	227,434	$	227,309	$	125	
					
Excess (Deficiency) of Revenues over Expenditures	$	37,139		$	141,871		

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	37,139		$	141,871		
					
Fund Balance - Beginning	$	323,485		$	499,155		
					
Fund Balance - Ending	$	360,624		$	641,025		

Revenues		
Capital Reserve Transfer In Interest	$	50,000
-	$	-	$	-
-	1,206	$	-
1,206	
Total Revenues	$	50,000	$	-	$	1,206	$	1,206	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	50,000		$	1,206		

Other Financing Sources/(Uses)					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	50,000		$	1,206		
					
Fund Balance - Beginning	$	50,923		$	92,361		
					
Fund Balance - Ending	$	100,923		$	93,567		

Isles of Bartram Park
Community Development District Long Term Debt Report	
Series 2015 Special Assessment Bonds	

Interest Rate:	
4.375%-5.125%	
Maturity Date:	11/1/1945	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$214,291	
Reserve Fund Balance	220,634	

Bonds outstanding - 11/30/2015	
$6,725,000	
Less: November 1, 2015	$0	
Less: November 1, 2016	($110,000)	
Less: November 1, 2017	($130,000)	
Less: May 1, 2018 (Prepayment)	($100,000)	
Less: November 1, 2018	($100,000)	
Less: May 1, 2019 (Prepayment)	($20,000)	
Less: November 1, 2019	($105,000)	
Less: November 1, 2019 (Prepayment)	($5,000)	
Less: November 1, 2020	($110,000)	
Less: May 1, 2021 (Prepayment)	($15,000)	
Less: November 1, 2021	($115,000)	
Less: November 1, 2021 (Prepayment)	($20,000)	
Less: May 1, 2022 (Prepayment)	($85,000)	
Less: November 1, 2022	($120,000)	
Less: November 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2023	($130,000)	
Less: November 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2024	($135,000)	
Current Bonds Outstanding	$5,410,000	

Series 2017 Special Assessment Bonds	

Interest Rate:	
3.50%-5.00%	
Maturity Date:	11/1/1947	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$169,875	
Reserve Fund Balance	170,000	

Bonds outstanding - 11/30/2017	
$5,345,000	
Less: November 1, 2018	($50,000)	
Less: May 1, 2019 (Prepayment)	($25,000)	
Less: August 1, 2019 (Prepayment)	($15,000)	
Less: November 1, 2019	($95,000)	
Less: November 1, 2019 (Prepayment)	($5,000)	
Less: November 1, 2020	($100,000)	
Less: November 1, 2021	($100,000)	
Less: May 1, 2022 (Prepayment)	($15,000)	
Less: November 1, 2022	($105,000)	
Less: November 1, 2022 (Prepayment)	($5,000)	
Less: May 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2023	($110,000)	
Less: November 1, 2023 (Prepayment)	($5,000)	
Less: November 1, 2024	($115,000)	
Current Bonds Outstanding	$4,595,000	

Total Bonds Outstanding	$10,005,000

B.

Community Development District

Fiscal Year 2025 Assessment Receipts

ASSESSED TO	

# LOTS	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

O&M ASMT	

TOTAL ASMTS	
TAX ROLL NET	635	429,732.19	364,728.02	317,980.57	1,112,440.78	
TOTAL DISTRICT NET	635	429,732.19	364,728.02	317,980.57	1,112,440.78	

RECEIVE FROM	

BALANCE DUE	SERIES 2015 DEBT SERVICE
RECEIVED	SERIES 2017 DEBT SERVICE
RECEIVED	

O&M RECEIVED	

TOTAL RECEIVED	
TAX ROLL RECEIVED / DUE	3,759.61	428,279.87	363,495.39	316,905.91	1,108,681.18	
TOTAL RECEIPTS / DUE	3,759.61	428,279.87	363,495.39	316,905.91	1,108,681.18	

TAX ROLL RECEIPTS

ST JOHNS COUNTY DISTRIBUTION	

DATE	SERIES 2015 DEBT SERVICE
ASMT	SERIES 2017 DEBT SERVICE
ASMT	

O&M ASMT	

TOTAL RECEIVED	
1	11/5/2024	1,654.35	1,404.11	1,224.14	4,282.60	
2	11/15/2024	14,461.29	12,273.78	10,700.63	37,435.70	
3	11/19/2024	12,449.30	10,566.13	9,211.86	32,227.29	
4	12/6/2024	32,925.91	27,945.32	24,363.54	85,234.77	
5	12/19/2024	16,677.27	14,154.55	12,340.36	43,172.18	
6	1/9/2025	314,796.10	267,177.93	232,933.54	814,907.57	
INT DIST 1	1/13/2025	926.67	786.49	685.69	2,398.85	
7	2/20/2025	29,549.02	25,079.23	21,864.81	76,493.06	
8	4/8/2025	4,382.19	3,719.31	3,242.60	11,344.10	
INT DIST 2	4/14/2025	457.78	388.54	338.74	1,185.06	
		-	-	-	-	
		-	-	-	-	
		-	-	-	-	
		-	-	-	-	
TOTAL TAX ROLL RECEIPTS		428,279.87	363,495.39	316,905.91	1,108,681.18	

PERCENT COLLECTED TAX ROLL	100%	100%	100%	100%	

C.

COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2025
Check Register

Fund	Date	check #'s	Amount	Total

General Fund
1/1/25 -1/31/25	1183-1195	$884,318.47		
2/1/25 -2/28/25	1196-1202	13,382.34		
3/1/25 -3/31/25	1203-1214		70,874.17 		
			$968,574.98	
		TOTAL	$968,574.98	

* Fedex Invoices available upon request				

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/30/25	PAGE	1
*** CHECK DATES 01/01/2025 - 03/31/2025 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/07/25 00025 12/16/24 12162024 202411 320-57200-46500	*	392.71
REMIB JEA IRRIG 12/14/24
CELESTINA MASTER HOA	392.71 001183
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/07/25 00036	1/01/25 2897	202501 320-57200-46100	*	2,100.00
JAN LAKE MAINTENANCE
FIRST CHOICE AQUATICS	2,100.00 001184
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/07/25 00036 12/27/24 2871	202412 320-57200-46300	*	350.00
LIGHT BULB REPLACEMENTS
FIRST CHOICE AQUATICS	350.00 001185
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/07/25 00001	1/01/25 133	202501 310-51300-34000	*	4,557.83

	*	100.00		
	*	150.00			
	*	655.50			
	*	.36			

JAN MANAGEMENT FEES
1/01/25 133	202501 310-51300-52000
JAN WEBSITE ADMIN
1/01/25 133	202501 310-51300-35100
JAN INFORMATION TECH
1/01/25 133	202501 310-51300-31200
JAN DISSEMINATION SVCS
1/01/25 133	202501 310-51300-51000

202501	310-51300-42000	*	32.57	
202501	310-51300-42500	*	.30	
202501	310-51300-41000	*	5.18	

OFFICE SUPPLIES 1/01/25 133
POSTAGE 1/01/25 133
COPIES 1/01/25 133
TELEPHONE
GOVERNMENTAL MANAGEMENT SERVICES	5,501.74 001186
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/07/25 00018	1/01/25 423886	202501 320-53800-45501	*	500.00
JAN MANAGEMENT SERVICES
VESTA PROPERTY SERVICES, INC.	500.00 001187
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/13/25 00021	1/01/25 M11075	202412 320-57200-46400	*	450.00
DEC POOL CLEANING
CRYSTAL CLEAN POOL SERVICE, INC	450.00 001188
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/13/25 00029	1/09/25 01092025 202501 300-20700-10200	*	16,677.27
11/19/24 DIST 5
1/09/25 01092025 202501 300-20700-10200	*	314,796.10
12/6/24 DIST 6
ISLES OF BARTRAM PARK CDD-DS 2015	331,473.37 001189
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/13/25 00029	1/09/25 01092025 202501 300-20700-10200	*	4,738.07
10/4/24 FY24 DIST INT 4
IBTR ISLES OF BRTRM BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/30/25	PAGE	2
*** CHECK DATES 01/01/2025 - 03/31/2025 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
1/09/25 01092025 202501 300-20700-10200	*	26.94
FY24 EXCESS FEE DIST
ISLES OF BARTRAM PARK CDD-DS 2015	4,765.01 001190
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/13/25 00030	1/09/25 01092025 202501 300-20700-10300	*	14,154.55
11/19/24 DIST 5

12/6/24	DIST 6	
ISLES OF	BARTRAM	PARK CDD-DS	2017	281,332.48	001191	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - -	- -	- - - -	- -	- - - -	- -	-	-	-	-	-	-	-	-	-	-	- - - -	- - - - - -	- - -	
1/13/25	00030	1/09/25	01092025	202501 300-20700-10300	*	4,021.36	
10/4/24	FY24 DIST INT 4	
1/09/25	01092025	202501 300-20700-10300	*	22.87	

1/09/25 01092025 202501 300-20700-10300	*	267,177.93

FY24 EXCESS FEE DIST

ISLES OF BARTRAM PARK CDD-DS 2017	4,044.23 001192

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/22/25 00039	1/25/25 01252025 202501 300-15100-10000	*	250,000.00
EXS FNDS TXF GF RESERVE
ISLES OF BARTRAM PARK CCD C/O	250,000.00 001193
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/22/25 00032	1/13/25 3511700. 202410 310-51300-31500	*	24.00
OCT GENERAL COUNSEL
1/13/25 3511700. 202411 310-51300-31500	*	141.00
NOV GENERAL COUNSEL
KUTAK ROCK LLP	165.00 001194
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1/22/25 00022	1/01/25 832113	202501 320-57200-46200	*	3,243.93
JAN LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE	3,243.93 001195
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/04/25 00021	2/01/25 M11200	202501 320-57200-46400	*	450.00
JAN POOL CLEANING
CRYSTAL CLEAN POOL SERVICE, INC	450.00 001196
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/04/25 00036	2/01/25 2957	202502 320-57200-46100	*	2,100.00
FEB LAKE MAINTENANCE
FIRST CHOICE AQUATICS	2,100.00 001197
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/04/25 00018	2/01/25 424480	202502 320-53800-45501	*	500.00
FEB MANAGEMENT SERVICES
VESTA PROPERTY SERVICES, INC.	500.00 001198
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/25 00025	1/17/25 01172025 202412 320-57200-46500	*	551.59
REMIB JEA IRRIG 1/17/25
CELESTINA MASTER HOA	551.59 001199
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
IBTR ISLES OF BRTRM BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/30/25	PAGE	3
*** CHECK DATES 01/01/2025 - 03/31/2025 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

2/11/25 00001	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	
	2/01/25	

134	202502 310-51300-34000	*	4,557.83
FEB MANAGEMENT FEES
134	202502 310-51300-52000	*	100.00
FEB WEBSITE ADMIN
134	202502 310-51300-35100	*	150.00
FEB INFORMATION TECH
134	202502 310-51300-31200	*	655.50
FEB DISSEMINATION SVCS
134	202502 310-51300-51000	*	.21

202502 310-51300-42000	*	30.32	
202502 310-51300-42500	*	8.25	

OFFICE SUPPLIES 134
POSTAGE 134
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,502.11 001200
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/11/25 00022	2/01/25 847424	202502 320-57200-46200	*	3,243.93
FEB LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE	3,243.93 001201
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/18/25 00038 12/09/24 120924-1 202411 320-57200-46600	*	1,034.71
(2) POST/WEATHERPROOF
CARLTON J MURPHY	1,034.71 001202
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/25 00036	3/01/25 2990	202503 320-57200-46300	*	400.00
QRTLY FOUNTAIN MAINT
FIRST CHOICE AQUATICS	400.00 001203
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/25 00036	3/01/25 3005	202503 320-57200-46100	*	2,100.00
MAR LAKE MAINTENANCE
FIRST CHOICE AQUATICS	2,100.00 001204
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/04/25 00023	2/27/25 2028421	202502 320-57200-46400	*	916.00
FOUNTAIN SERVICES/REPAIRS
INNOVATIVE FOUNTAIN SERVICES, INC	916.00 001205
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00025	2/19/25 02192025 202501 320-57200-46500	*	616.73

- - - - - - - - 3/12/25 00001	- - - - - - - 3/01/25 135
MAR	CELESTINA MASTER
- - - - - - - - - - - - - - - - - - - -
202503 310-51300-34000	HOA
- -	-	-	-	-	-	-	-	-	-	- -
*	-	-	-	-	-	- - - - -	-	616.73
- - - -	001206
- - -	
	3/01/25 135	202503 310-51300-52000											*						100.00				
	MAR	WEBSITE ADMIN																					
	3/01/25 135	202503 310-51300-35100											*						150.00				
	MAR	INFORMATION TECH																					

REMIB JEA IRRIG 2/19/25

MANAGEMENT FEES

4,557.83

IBTR ISLES OF BRTRM BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/30/25	PAGE	4
*** CHECK DATES 01/01/2025 - 03/31/2025 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM

DATE	DATE	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
135	202503 310-51300-31200	*	655.50
MAR DISSEMINATION SVCS
135	202503 310-51300-51000	*	.30

202503 310-51300-42000	*	31.32	
202503 310-51300-42500	*	28.65	

OFFICE SUPPLIES 135
POSTAGE 135
COPIES
GOVERNMENTAL MANAGEMENT SERVICES	5,523.60 001207
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00013	3/03/25 27004	202503 310-51300-35200	*	1,000.00
AUDIT FYE 09/30/24
GRAU & ASSOCIATES	1,000.00 001208
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00029	3/11/25 03112025 202503 300-20700-10200	*	926.67
1/13 INT DIST 1
3/11/25 03112025 202503 300-20700-10200	*	29,549.02
2/20 DIST 7
ISLES OF BARTRAM PARK CDD-DS 2015	30,475.69 001209
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00030	3/11/25 30112025 202503 300-20700-10300	*	786.49
1/13 INT DIST 1
3/11/25 30112025 202503 300-20700-10300	*	25,079.23
2/20 DIST 7
ISLES OF BARTRAM PARK CDD-DS 2017	25,865.72 001210
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00032	3/05/25 3535593	202501 310-51300-31500	*	115.50
JAN GENERAL COUNSEL
3/05/25 3535593. 202412 310-51300-31500	*	47.00
DEC GENERAL COUNSEL
KUTAK ROCK LLP	162.50 001211
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00018	3/01/25 425045	202503 320-53800-45501	*	500.00
MAR MANAGEMENT SERVICES
VESTA PROPERTY SERVICES, INC.	500.00 001212
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/12/25 00022	3/01/25 870107	202503 320-57200-46200	*	3,243.93
MAR LANDSCAPE MAINTENANCE
YELLOWSTONE LANDSCAPE	3,243.93 001213
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/19/25 00041	2/28/25 00069844 202502 310-51300-48000	*	70.00
NOTICE OF MEETING-2/21/25
GANNETT MEDIA CORP DBA GANNET	70.00 001214
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	968,574.98 IBTR ISLES OF BRTRM BPEREGRINO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/30/25	PAGE	5
*** CHECK DATES 01/01/2025 - 03/31/2025 ***	ISLES OF BARTRAM - GENERAL
BANK A ISLES OF BARTRAM
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

TOTAL FOR REGISTER	968,574.98

IBTR ISLES OF BRTRM BPEREGRINO

Celestina Master HOA, Inc
INVOICE DATE: 12/16/2024

To:	Jim Oliver
Isles of Bartram COD
475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10% of 05330)
(Reference JEA bill dated 12/16/2024)		$392.71	
		RECEIVED
By Tara Lee at 11:45 am, Jan 03, 2025				
				
Any questions please call Vesta WGV Office 904-747-0181		

TOTAL AMOUNT DUE		
	$392.71	

Make all checks payable to: .Ce!e_s_tina Ma.�r.er Jfrnneowners A§sodation Please mail or deliver to Vesta Property Services 200 Business Park Circle Suite 101 St. Augustine FL 32095.

225 N. Pearl St.
Jacksonville, FL
32202-4513

I	CELESTINA MASTER PROPERTY
,_	OWNERS ASSOCIATION INC

Page 1 of 6

Amount Due
$9,842.25
Do not pay. AuloPay will process vour oavment on 01/07/25.

Account#:1209880485 Bill Date: 12/16/24 Cycle:	14

8	Phone: (904) 665-6000	•	Online: jea.com

Electric	$
Water ....................................................
Sewer ...................................................
Irrigation ...............................................
Total New Charges	$

3,857.73
4,197.82
440.64
1,346.06
9,842.25

�	Electric

$3,857.73
Water
I!!!!'&! $4,197.82
sewer
ml  $440.64

(A complete breakdown of charges can be found on the following pages.)

�	Irrigation
$1,346.06

Previous Balance	$
Payment(s) Received .......................... Balance Before New Charges .............. New Charges .......................................
Do not pay. AutoPay will process your  $
payment on 01/07/25.

10,570.92
-10,570.92
0.00
9,842.25

9,842_25

Make sure the built�in power management system on office equipment is activated to ensure power saving during periods of inactivity.

By turning off the faucet, following irrigation restrictions and checking for leaks, you can help preserve our most valuable natural resource.

PLEASE DETACH ANO RETURN PAYMENT STUB BELOW WITH TOTAL DUE IN ENVELOPE PROVIDED.	Addltlonal information on reverse side. _,..

•

1!1,·:

SCAN
 TO PAY  ONLINE

□

□ Check here for telephone/mailaddress correction and fill In on reverse side.
Add $	to my monthly bill: $	for Neighbor to Neighbor and/or $	for
the Prosperity Scholarship Fund, I will not1fy JEAwhen ! no !ongerwlsh !o contribute.

Acct#: 1209880485	BIii Date: 12/16/24 	
Do no·t·pay.-AutoPay wllfPro:Cess yOur paymerit on 0_1107/25. TOTAL'AMciL!NTPAID
	$9,842.25	

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION INC 200 BUSINESS PARK CIR STE 101
ST AUGUSTINE FL 32095-8824

e Phone: (904) 665-6000

Pa.9.e 3 o/6

W

A	Online· i·ea com

•	•

CELESTINA MASTER PROPERTY
-.	OWNERS ASSOCIATION INC

Service Address

Service Tl'E,e

Char9.es	Service Point

Service Period	Bill Rate

Account#:1209880485 Bill Date: 12/16/24 Cycle:	14

110ANTILAWY APT ARLT
Detail Charges:21 Unil(s) 40W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax

E	$17_?.84	Area Light
149.10
10.46
4.09
12.19

11/13124 -12113124 Street and Area Light
Rate

110ANTILA WY APT LS01
Detail Charges:Basic Monthly Charge

w	$37.50
31.50

Reclaim Commercial

11112124 -12112124 Commercial
Reclaimed Irrigation

6.00	.	.•..
Meter.
N�mber'
86614801	•.
/Days
Billed
30	'	.  .
Current
_.·:�:_adin!f
1629	�_d_inQ Typ_Ei;- •
Regular	ConSUrhptiOn
(1,cuftc7,48 gal/
0 GAL	

-S-e·rv··ic-e-	.

121 LACAILLE AV APT IR01
Detail Charges:Basic Monthly Charge

VI/	$99.50
31.50

Reclaim Commercial

11/14/24-12/16/24 Commercial

Inspection Fee	6.00
Tier 1 Consumption (1-14 kgal@$3.81)	53.35
Tier 2 Consumption (> 14 kgal @$4.33)	8.65	Meter Number ..
71996681	. ·
Cays
Billed
32	Current Reading
3421	Read_in·g
Type
Regular	1 . C◊hSUmPtion .-
(1cufl= 7.48 gaQ
16000 GAL	

Reclaimed Irrigation

.	. . .

,S.,,e.,r,v,,i,.c,,e_,	.

123 CELESTA PY APT GATE
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.02601 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax

E ..	.  $746.58
21.00
472.58
195.86
38.48
18.66

Gate	11/13/24-12/13/24 General Service

Meter  ... I-.D'ays, . . Curre_nt Num_ber ·:	·_sm_.ed. Reading•
26189702	30	36154	
-,- Reading·
•. Type
ReQular	I •Co_nSUmption	
		7530 KWH	

I

16 ORIANA CT APT FS01
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.02601 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
23 ANILA ST APT LS01
Detail Charges:Basic Monthly Charge

E	$436.05
21.00
270.18
111.97
22.00
10.90
w	$37.5D
31.50

Commercial �

Meler Nuriiber .- •
24827846	
Days Bille-d
30	1·· Current I
Re8dirig
34147	Re_ading
Type
Re-9.uJar	Consumptiori

4305 KWH	

Electric

Reclaim Commercial

11113124 -12113/24 General Service

11/12/24-12112/24 Commercial
R--eclaimed Irrigation

6.00	Meter' Number	.
78582270	I
Days Billed
30	. Current Reading
0	Reading
· Type
..
Regular	_Consumption
(1 cu ft= 7.48 gal)
OGAL	

.  Serv.,ice

Service Address	Service Type	Char.9.es	Service Point	Service Period	Bill Rate	

29 CELESTA PY APT !R01
Detail Charges:12 Unit(s) 40W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax

.E.

$100.48
85.20
5.97
2.34
6.97

Area Light	11113124 -12113124 Street and Area Light
Rate

�	II, '	Electric

l	I

l!llili $541.10

29 CELESTA PY APT IR01
Detail Charges:38 Unit(s) 70W HPS CH PT
16 Unit(s) 40W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax

r<E

"•$440;62
243.96
113.60
42.26
10.25
30.55

Area Light	11/13124. 12113/24 Street and Area Light	This Address	Water
Rate	$3,568.91	!i!illJ $3,027.81

29 CELESTA PY APT IR01
Detail Charges:Basic Monthly Charge

w	$3,027.81
201.60

Reclaim Commercial

11112124-12112124 Commercial
Reclaimed Irrigation
..	-S-e·r·v·ic-e-

6.00	I

Meter.	• Days· ·•, ·eurrenl -_ ..Reilding·	'¢aTl_s0�ptiOn •••

,,

1al@$3.81)	53.35	'-.:Nui'[itiei:0 • •  Billed	R_ea�ing	• Typo	(ttuffc7.48gaQ
Jal@ $4.33)	2,766.86	89006063	30	49858	Regular	653000 GAL

33 CELESTA PY
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.02601 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
33 CELESTA PY
Detail Charges:Basic Monthly Charge

. $430.28
21.00
266.42
110.41
21.69
10.76
w	$39.36
18.90

Commercial • Electric

I	-Met'er
Number
22953660	
Days Billed
30	
current 1_._Reading,
11626	
Reading Type
Reoular	.
C_onsariiption
....--
4245KWH	
22953660	30	10.44	Regular	10.44 KW	

Commercial• Water

11/13/24-12113124 General Service

11l12124-12112124 Commercial Water
Service

Electric

-

1\1!1,ljl $430.28
water
�	$39.36

.
Meter- Number
514057774	Days
BHled
30	1.- Current Reading•
152	Reading
Type
Regular	consumption
(t cu.ft=7.48 gal)
11000 GAL		

33 STARLIS PL
Detail Charges:Basic Monthly Charge

vv	$54.60

	.
Meter	-Da)'s	
current Reading·
2194	
Reading Type-- ..
Regular	·.·.
Consumption
(1cutt.=7.48gal)
10000 GAL	
		Nuinber	·• Billed				
	I	82196211		30				

18.90
3ction Fee	6.00
-14 kgal @ $2.97)	29.70

Reclaim Residential

11112124-12/12124 Residential
Reclaimed Irrigation

33 TALORI AV APT IR01
Detail Charges:Basic Monthly Charge
Inspection Fee
Tier 1 Consumption (1-14 kgal @$3.81) Tier 2 Consumption (> 14 kgal@ $4.33)

w	$103,83
31.50
6.00
53.35
12.98

Reclaim Commercial

11l12124-12/12124 Commercial
Reclaimed Irrigation

•..
Meter	.
Nu_mber
78727792	Days Billed
30	Current Reading
4528	Reading	Consumption	
			Type .. (1 cuft=7.48gal)	
			Regular	17000 GAL	

,S.,.e..,r.v..i.c...e..

Service Address	Service Tx.e.e	Char,ies	Service Point	Service Period	Bill Rate

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.02601 per kWh) Taxable Fuel Cost ($0.00511 per kWh)

/E	$1;450,44
21.00
931.36
385.99
75.83

Commercial �
Electric

11113124 -12113124 General Service

fiotalNew

g	Electric
$1,450.44
Water

Gross Receipts Tax

36.26

30	.78

harges For

'"-

Metef Ntimber
22489790	
Days ·.current	·R�c1ing·.	coiisurrip_�on·•: Billed	Reading		Type '		••
--- . - -	...
30	37629	Regular	14840 KWH		
22489790		

Regular	31.20 KW	his Address

!lii!!I $231.36
Sewer

35 MANDARA WY

W-	$2�1.36

Commercial �

11112/24-12/12/24 Commercial Water

''	$3,468.50

l!i!!ll $440.64

Detail Charges:Basic Monthly Charge
Water Consumption Charge

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Sewer Usage Charge

35 MANDARA WY
Detail Charges:Basic Monthly Charge

201.60
29.76

"s	$440Jl4
338.40
102.24

Si,346.06
63.00

Water/Sewer

o_a_ys_..1·· c:u·rr_-enf	REl8din� _1· .co_n.sLiffipli_o_n
Bill�  Reading	-:Type	(1cutt=:7.48ga])
30	3011	Re.E_ular	16000 GAL

Meter
_Number·
79251944

1

30	3011	Re.E_ular	16000 GAL

O_ays-_'I CurrentIReading ,-.: C�ns�mptfo_n ..

Billed_• Reading_	Type ,_  {.1_c�ft�_7-'.48ga_l)-_

Meter
NUmber.
79251944

Commercial - Water/Sewer

Irrigation 1 - Commercial

Service

11/12/24-12/12124 Commercial Sewer
Service

11/12/24-12/12/24 Commercial Irrigation
Service

Bl  Irrigation

$1,346.06

-14 kgal @$3.81)
14 kgal @$4.33)	53.35
1,229.71	'	Meter Number •
78261618	Days
Billed	. Curr_ent Reading	Reading	Consumption· Type· - _ (1cu ft =1.48 gal)
Regular	298000 GAL	
				30	22144		

44 CALLIEL WY APT IR01

Vif	$494.72	Reclaim

11/12/24 -12/12/24 Commercial

Detail Charges:Basic Monthly Charge

63.00

Commercial

Reclaimed Irrigation

6.00
-14 kgal@$3.81)	53.35
14 kgal @ $4.33)	372.37	
Meter Number
86322464	
Days
Bil!ed
.
30	.. current	• Reading
Readii,g	Jype _	I
Consumption
(1cuft = 7.48_gal) 100000 GAL	
			'
7781	Regular		

-S-e··r·v�ice-

	Reading ·1
-Type
Regular I	Consumption

295 KWH	
Meter Number
23650846	Pays Bil!E!d
30	current Reading
12900			

56 CALLIEL WY APT IR01	E	$53,67	Irrigation 1 -	11/13/24 -12/13124 General Service
Detail Charges:Basic Monthly Charge		21.00	Electric		
Energy Charge ($0.06276 per kWh)		18.51					
Tax Exempt Fuel Cost ($0.02601 per kWh)		7.67					
Taxable Fuel Cost ($0.00511 per kWh)		1.51					
Gross Receipts Tax		1.25					
Florida State Sales Tax		3.73					

Service Address	Service Type	Char_g_es	Service Point	Service Period	Bill Rate

57 SOLIS AV APT LS01
Detail Charges:Basic Monthly Charge

w	$52.74
31.50

Reclaim
Commercial

11/12/24-12/12/24 Commercial
Reclaimed Irrigation

·-:Mete'r. •  ,,
Number • _ --.
' .. --� .. _L,.,,.-
78582271	·.
Days
Billed
30	Current
He8:dilig
1

1601	·..  w«	'""  --C .	
			·. ·Readirf,g
Jype
Regular	ConSl.lf!)P�Ot'l
(1cufi =7.48 gaij
4000 GAL	

Service

65DELANO ST
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.02601 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
Florida State Sales Tax
65DELANOST
Detail Charges:Basic Monthly Charge

E	$23.77
21.00
0.38
0.16
0.03
0.55
1.65
w	$18.911
18.90

Commercial -

Meter"­
Number
14113889	
,Days· 1
Bille_d..
30	
clJi-ref'tt
Reading
2962	Reading
Type
Regular	'COnS:unJ'PtlOn'

6KWH	

Electric

Meter.·
Numtiei'
79232848	
Days
Billed
30	.... ·.
eurre�t
Reading
0	Reading '
I. JYP•
Reaular	
' • Co11sumPfion
(1 cuft=7.4Bgal)
OGAL		

Commercial - Water

11/13/24-12/13/24 General Service

11/12/24-12/12/24 Commercial Water
Service

Electric

--

lilli!I $23.77
water
iii!l!! $18.90

INVOICE
First Choice Aquatics 14289 Denton Rd
Jacksonvil!e, FL 32226-4831

firstchoiceaquaticsjax@gmail.com
+2267031

FirstChoi�e

Aquatics,...

Bill to
Isles of Bartram Park

Ship to
Isles of Bartram Park

Invoice details
Invoice no.: 2871
Terms: Net 30
Invoice date: 12/27/2024 Due date: 01/26/2025

#	Date	Product or service	Description		Qty	Rate	Amount	
1.	Fountain Repair	Light bulb replacements		5	$70.00	$350.00	
			
Total			$350.00	
RECEIVED
By Tara Lee at 11:57 am, Jan 02, 2025	

First Choice Aquatics
14289 Denton Rd
Jacksonville, FL 32226-4831
USA
+2267031
firstchoiceaquaticsjax@gmail.com
INVOICE
BILL TO
Isles of Bartram Park C/OGMS,LLC
475 West Town Place, Suite
114
St. Augustine, Florida 32092

INVOICE# 2897
DATE O1/01/2025
DUE DATE 01/31/2025
TERMS Net 30

SERVICE
Lake Maintenance

DESCRIPTION

QTY

Isles of Bartram Park

RATE
2,100.00

AMOUNT
2,100.00

Services rendered are tor the month listed above.
D

SUBTOTAL TAX TOTAL
BALANCE DUE

2,100.00
0.00
2,100.00
$2,100.00

RECEIVED
By Tara Lee at 11:21 am, Jan 03, 2025

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Invoice

Bill To:
Isles of Bartram Park CDD 475 West Town Place Suite 114
At. Augustine, FL 32092

Invoice#: 133
Invoice Date: 1/1/25
Due Date: 1/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - January 2025		4,557.83	4,557.83	
Website Administration - January 2025		100.00	100.00	
Information Technology - January 2025		150.00	150.00	
Dissemination Agent Services - January 2025		655.50	655.50	
Office Supplies		0.36	0.36	
Postage		32.57	32.57	
Copies		0.30	0.30	
Telephone		5.18	5.18	
RECEIVED				
By Tara Lee at 9:47 am, Jan 06, 2025				

Total	$5,501.74	
Payments/Credits	$0.00	
Balance Due	$5,501.74	

Invoice

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Invoice# Date

Terms Due Date Memo

423886
01/01/2025

Due on receipt
01/01/2025
WGV - MANAGEMENT

Bill To
Isles of Bartram Park COD 475 West Town Place Suite 250
Jacksonville FL 32092

500.00

Total	500.00

RECEIVED
By Tara Lee at 11:25 am, Jan 03, 2025

Crystal Clean Pool Service Inc 9020-1 Beny Ave
Jacksonville, FL 32211

Admin@crystaldeanpools.net
+1 (904) 855-8884

Bill to
Isles of Bartram Park CCD Isles of Bartram Park CCD
475 WestTown PlaceSuite114 St. Augustine, Fl 32092

Ship to
Isles of Bartram Park CCD Isles of Bartram Park CCD
475 WestTown Place Suite 114 St. Augustine, Fl 32092

Invoice details Invoice no.: M11075 Terms: Net 30
Invoice date: 01/01/2025
Due date: 01/31/2025

#	Date	Product or service	Description		Qty	Rate	Amount	
1.	Monthly Service	Monthly Pool Cleaning-			
$450.00	
$450.00	
			
Total			$450.00	
Note to customer
December

You will be billed by the 10th of each month, with a Net 30 days for monthly service. There is a $25.00 late fee per month for payments not received at our office within that Net 30 period If the account continues to be delinquent after the next billing, additional \ate fees will be charged for the first month and months thereafter until paid in full
All repair invoices are due upon receipt. You will be billed a $25.00 late fee every 10 days that the payment is not received
License# RP252555644

RECEIVED
By Tara Lee at 2:31 pm, Jan OB, 2025

Date	Amount	Authorized By	

Janua  9, 2025	
$331 473.37	
Bernadette Pere ino	

Payable to:		
	
Isles ofBartram Park #29 - 2015		

Date Check Needed:	

Budget Category:		

Check Request

ASAP	Iool.300.20700.10200

	

$	16,677.27  11/19/24	DIST 5	

$  314,796.10  12/6/24	DIST6	

	

	

$  331473.37	

/Attach sunnortina documentation for reauest.)	

Intended Use of Funds Reauested·

Date	Amount	Authorized By	
Janua  9 2025	
$4,765.01	
Bernadette Pere ino	

Payable to:		
	
Isles of Bartram Park #29 - 2015		

Date Check Needed:	

Budget Category:		

Check Request

ASAP	Iool.300.20700.10200

	

$	4,738.07  10/4/24	FY24 DIST INT 4	

$	26.94  10/29/24	FY24 EXCESS FEE DIST	

	

	

$	4,765.01	

{Attach sunnortino documentation tor request.)	

Intended Use of Funds Reauested·

	Check Request		

Date	
Amount	
Authorized By	

Janua  9, 2025	
$281 332.48	
Bernadette Pere rino	

Payable to:		
	
Isles of Bartram Park #30 -2017		

Date Check Needed:	

Budget Category:		

ASAP	I001.300.20700.10300

	

$	14 154.55  11/19/24	DIST5	

$  267,177.93  12/6/24	DIST6	

	

	

$  281 332.48	

/Attach sunnortino documentation for reauest.)	

Intended Use of Funds Reauested·

	Check Request		

Date	
Amount	
Authorized By	

Janua	9, 2025	
$4,044.23	
Bernadette Pere rino	

Payable to:		
	
Isles of Bartram Park #30 -2017		

Date Check Needed:	

Budget Category:		

ASAP	I001.300.20700.10300

	

	$  4,021.36  10/4/24	FY24 DIST INT 4	

$	22.87  10/29/24	FY24 EXCESS FEE DIST	

	

	

$	4 044.23	

(Attach suooortinq documentation for reauest.)	

Intended Use of Funds Reauested·

Check Request

Date	Amount	Authorized By	
Janua	25 2025	$250 000,00	
Bernadette Pere rino	

Pa able to:		
Isles of Bartram Park CDD C/O STATE BOARD OF ADMINISTRATION #39

I

Date Check Needed:	Budget Category:

ASAP	uoo.15100.10000

	

$ 250,000.00  EXCESS FUND TXF GF RESERVE

SBA #181200	

	

	

$ 250 000.00	

SEND WITH DEPOSIT LETTER FROM ACCOUNTANT	

Intended Use of Funds Reauested·

KUTAK  ROCK  LLP
TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

Janumy 13, 2025

Jim Oliver
Isles ofBartrnm Park CDD
Governmental Management Se1vi.ces - St, Augustine Suite 114
475 West Town Place St Augustine, FL 32092

Check Remit To: Kulak Rock LLP PO Box 30057
Omaha, NE 68103-1157

RECEIVED
By Tara Lee at 10:47 am, Jan 17, 2025

hlvoice No. 351I 700
10623-1

Re:	Isles ofBa1tram Park CDD - General For Professional Legal Se1vices Rendered
10/14/24	K. Jusevitch	0.20	24.00	Review annual agency invoice	
11/07/24	W. Haber	0.20	47.00	Prepm·e for Bom·d meeting	
11/08/24	W. Haber	0.40	94.00	Prepare for and pa1iicipate in Board
meeting	

TOTAL HOURS	0.80

TOTAL FOR SERVICES RENDERED TOTALCURRENTAMOUNTDUE

$165.00
$165.00

PRNILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

Bill To:
Celestina-Isles of Bartram COD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name:  Celestina-Isles of Bartram COD
Address:		475 West Town Pl Suite 114
St. Augustine, FL 32092

INVOICE

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  January 31, 2025

Invoice Amount:	$3,243.93

:;_ •	I	.,

Monthly Landscape Maintenance January 2025	$3,243.93

RECEIVED
By Tara Lee at 4:23 pm, Jan 07, 2025

Invoice Total	$3,243.93

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 849 I Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

INVOICE
Crystal Clean Pool Service Inc 9020-1 Beny Ave
Jacksonville, FL 32211

Admin@crystalcleanpools.net
+1 (904) 855-8884

Bill to
Isles of Bartram Park CCD Isles of Bartram Park CCD
475 West Town Place Suite 114 St. Augustine, Fl 32092

Ship to
Isles of Bartram Park CCD Isles of Bartram Park CCD
475 West Town Place Suite 114
St. Augustine, Fl 32092

Invoice details Invoice no.: M11200 Terms: Net 30
Invoice date: 02/01/2025
Due date: 03/03/2025

#	Date	Product or service	Description	Qty	Rate	Amount

1.	Monthly Service	Monthly Pool Cleaning-	$450.00	$450.00

Total	$450.00
Note to customer
January

You will be billed by the 10th of each month, with a Net 30 days for monthly service. There is a $25.00 late fee per month for payments not received at our office within that Net 30 period lf the account continues to be delinquent after the next billing, additional late fees will be charged for the first month and months thereafter until paid in full
AH repair invoices are due upon receipt. You will be billed a $25.00
!ate fee every 1O days that the payment is not received License# RP252555644

RECEIVED
By Tara Lee at 3:21 pm, Feb 03, 2025

First Choice Aquatics 14289 Denton Rd
Jacksonville, FL 32226-4831
USA
+2267031
firstchoiceaquaticsjax@gmail.com
I!''�
BILL TO
Isles of Bartram Park C/O GMS,LLC
475 West Town Place, Suite 114
St. Augustine, Florida 32092

INVOICE # 2957
DATE 02/01/2025
DUE DATE 03/03/2025
TERMS Net30

SHNICE

01:CSCRIPTION

OTY

R/\TE

/\MOUNT

Lake Maintenance

Isles of Bartram Park

2,100.00

2,100.00

Services rendered are for the month listed above.

SUBTOTAL TAX TOTAL
BALANCE DUE

2,100.00
0.00
2,100.00
$2,100.00

RECEIVED
By Tara Lee at 8:32 am, Feb 03, 2025

Invoice

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Invoice# Date

Terms Due Date Memo

424480
02/01/2025

Due on receipt
02/01/2025
WGV - MANAGEMENT

Bill To
Isles of Bartram Park CDD 475 West Town Place Suite 250
Jacksonville FL 32092

;),'c:·n�tn�•j

I

I MANAGEMENT SERVICES

RECEIVED
By Tara Lee at 8:34 am, Feb 03, 2025

!,,,

500.00

Total

_ _	_500.001

500.00

Celestina Master HOA, Inc	IINfW(O)IICCIE
INVOICE DATE: 1/17/2025

To:	Jim Oliver
Isles of Bartram CDD
475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10% of 05330)

(Reference JEA bill dated 1/17/2025)		$551.59	
Any questions please call Vesta WGV Office 904-747-0181		

RECEIVED	TOTAL AMOUNT DUE
By Tara Lee at 8:38 am, Feb 06, 2025		
	$551.59	

Make all checks payable to: f§!Lftfili:1J:L[¥.!{}St<n l-fqmt�m1<1_f1Etts "')ssociatior_1 Please mail or deliver to
Vesta Property Services 200 Business Park Circle Suite 101 St. Augustine FL 32095.

225 N. Pearl St. Jacksonville, FL
32202-4513

Q) Phone: (904) 665-6000	I) Online: jea.com

I	CELESTINA MASTER PROPERTY

Account#:1209880485
BIii Date:  01/17/25

Amount Due
$12,467.30

Cycle:
,

	 i	your oavment on 02/10/25.

14

Do not pay. AutoPay will process

_

-	OWNERS ASSOCIATION INC

Page 1 of6

Electric.................................................	$
Water ....................................................
Sewer ...................................................
Irrigation ...............................................
Total Now Charges	$

4,658.10
5,801.25
415.08
1,592.87
12,467.30

�	Electric
$4.658.10
',"s"i•s":": $W5a,8te0r1.25
Sewer
illl!illi $415.08

(A complete breakdown of charges can be found on the following pages.)

�	Irrigation
$1.592,87

Previous Balance	$
Payment(s} Received .......................... Balance Before New Charges .............. New Charges .......................................
Do not pay. AutoPay will process your  $
payment on 02110/25.

9,842.25

Total
New Charges
$12,467.30

-9,842.25
0.00

\s/;\S.
£f>1,t2..Ci·:;,

12,467.30

·12,467.30

Chango your light bulbs to LEDs.

Energy Star commercial dishwashers are 10 percent more wateM�fficient than standard models.

□

PLEASE DETACH AND RETURN PAYMENT STUB BELOW WITH TOTAL DUE IN ENVELOPE PROVIDED.

\s5\.c�(\

Additional information on reverse side. --il-

	

Acct#: 1209880485

BIii Date: 01/17/25

Do not pay. AutoPay will process your payment on 02/10/25.  TOTAL AMOUNT PAID
$12,467.30

SCAN TO PAY ONLINE

□ Check here for telephone/mall address correction and fill in on reverse side. Add S	to my monthly bill: $	for Neighbor to Neighbor and/or $ 	for the Prosperity Scholarship Fund. I will notify JEAwhen I no longer wish to contribute,

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION INC 200 BUSINESS PARK CIR STE 101
ST AUGUSTINE FL 32095-8824

01 Phone: (904) 665-6000

A	Online· i·ea com

•E

W

•	•

CELESTINA MASTER PROPERTY
-	OWNERS ASSOCIATION INC

Service Address

Service Type

Charges	Service Point

Service Period	Bill Rate

Account#:1209880485 Bill Date: 01/17/25 Cycle:	14

Pa.9.e 3 of 6

110 ANTILA WY APT ARLT
Detail Charges:21 Unit(s) 40W LED PT
Fuel Charge
Gross Receipts Tax
Florida State Sales Tax

C	$1 &o.oo	Area Light 149.10
14.23
4.19
12.48

12/13124 • 01/16/25 Street and Area Light
Rate

110 ANTILAWY APT LS01
Detail Charges:Basic Monthly Charge

vv	$37.50

6.00	Meter
Number
86614801	Days
Siled
34	Current
Reading
1629	Reading Type ....
RPnular	Consumption
(1 cuft=7.48 gal)
0 GAL	

31.50

Reclaim Commercial

12/12/24 -01/15/25 Commercial
Reclaimed Irrigation S--e·r·v·ic-e-

121 LACAILLE AV APT IR01
Detail Charges:Basic Monthly Charge

w	$'1US,33

31.50
6.00

Reclaim
Commercial

12/16/24 - 01/17/25 Commercial
Reclaimed Irrigation
-S-e·rv··ic-e-

-14kgal@$3.81}	53.35

Meter	Days	Current	Reading	Consurription
Number	..  Billed	Reading	Type	(1 cuft=7,48gaQ

14 kgal @ $4.33)	12.98

71996681	32	3438	Regular	17000 GAL

Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh}
Tax Exempt Fuel Cost ($0.03223 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receip_ts Tax
23 ANILA ST APT LS01

6.00	Meter
Number
-
78582270	
Days Billed
34	Current
Reading
'	0	Reading
Type
Regular	Consumption (1 cuft=7,48gal)
OGAL	

Detail Charges:Basic Monthly Charge

21.00
330.43
169.69
26.90
14.05
�N	$3i'.5D
31.50

Meter.
Number
26189702	Days Billed
34	Current
Reading
44835	Reading Type
ReQular	Consumption

8681 KWH	

Beclric

Meter Number
24827846	Days Billed
34	Current
Reading
'
39412	Reading
Type
Regular	.
Consumption

5265KWH	

123 CELESTA PY APT GATE
Detail Charges:Basic Monthly Charge	E	$M2.7S-
21.00	Gate	12/13/24-01/16/25	General Service	
Energy Charge ($0.06276 per kWh)		544.82				
Tax Exempt Fuel Cost ($0.03223 per kWh)		279.79				
Taxable Fuel Cost ($0.00511 per kWh)		44.36				
Gross Receip_ts Tax		22.82				
16 ORIANA CT APT FS01	E	$562.07	Commercial -	12/13/24 - 01/16/25	General Service	

Reclaim Commercial

12/12/24- 01/15/25 Commercial
Reclaimed Irrigation S-e.rv··ic-e-

Service Address	Service Txe.e		Char.9.es	Service Point	Service Period	Bill Rate	
29 CELESTA PY APT IR01		E	$102.StS	Area Light	12/13/24- 01/16/25	Street and Area Light	

Detail Charges:12 Unit(s} 40W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax
29 CELESTA PY APT IR01

85.20
8.14
2.39
7.13
E	$457.37	Area Light

Rate

12/13/24 - 01/16/25 Street and Area Light

Efectric

M  $560.23
Water

Detail Charges:38 Unit(s} 70W HPS CH PT
16 Unit(s) 40W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax
29 CELESTA PY APT IR01
Detail Charges:Basic Monthly Charge

'uV

243.96
113.60
57.46
10.64
31.71
$4,600.22
201.60

Reclaim Commercial

Rate

12/12/24- 01/15/25 Commercial

..

Reclaimed Irrigation

6.00
1al@$3.81)	53.35
1al@$4.33)	4,399.27	
Meter Number
89006063	Days
Billed
34	
Current
Reading
50888	
Reading Type
Regular	
Consumption
(1 cuft•7.48gal)
1030000 GAL	

.S e�r,vice

�	$4,660.22

33 CELESTA PY
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.03223 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
33 CELESTA PY
Detail Charges:Basic Monthly Charge

E

',j_\J

$£;©2.44
21.00
293.97
150.97
23.94
12.56

18.90

Commercial - Electric

Meter Number
22953660	Days BUled
34	Currerit Reading
16310	Reading
Type
Regular	Consumption

4684KWH	
22953660	34	10.40	Regular	10.40 KW	

Meter
Numb'er
s14os1n4	
Days emed
..
34	
Current
Reading	
Reading
Type	
Consumption
(1cu ft•7,48 gaQ
13000 GAL	
		.. '
165	Regular		

Commercial - Water

12/13/24- 01/16/25 General Service

12/12/24 - 01/15/25 Commercial Water
Service

Electric

�� $502.44
Water
,�  $43.08

33 STARLIS PL
Detail Charges:Basic Monthly Charge

\N	$57.57
18.90

Reclaim Residential

12/12/24-01/15/25 Residential
Reclaimed Irrigation

33 TALORI AV APT IR01
Detail Charges:Basic Monthly Charge
Inspection Fee
Tier 1 Consumption (1-14 kgal @ $3.81) Tier2 Consumption(> 14 kgal @$4.33)

w	$108,'1·3

�tion Fee
-14 kgal@ $2.97)	6.00
32.67	Meter	Days	Curienf
Reading	Reading
Type	Consumption (1cu ft• 7.48 gal)	
		Number	.	Billed				
		82196211	34	2205	Regular	11000 GAL	

31.50
6.00
53.35
17.31

Reclaim Commercial

12/12/24-01/15/25 Commercial

..

Reclaimed Irrigation

Meter Number	...
78727792	
Days Billed
34	
Current Reading
4546	
Reading Type
.
Regular	
Consumption
(1cuft.•.7,48gal) 18000 GAL	

.S.,.e.,r�,vic,,e.,

Service Address	Service Txe.e	CharJl_es	Service Point	Service Period	Bill Rate

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.03223 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax

E	$i,E57.22
21.00
1,122.15
576.27
91.37
46.43

Commercial • Electric

12113/24. 01/16/25 General Service

M
idi

Electric
$1,857.22
water
$223.92
sewer

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Water Consumption Charge

35 MANDARA WY
Detail Charges:Basic Monthly Charge
Sewer Usage Charge

.V\/,,

Meler Number	Days Bille<!	Current
Reading	Reading Type	consumption	
22489790	34	38076	Regular	17880 KWH	
22489790	34	.87	Regular	34.B0KW	

s

.$223,�g2
201.60
22.32

$415.08
338.40
76.68

Commercial • Water/Sewer

Meter
Number
79251944	Days Billed
34	Current
Reading
3023	Reading
Type
Regular	ConsumpUon (1 cu ft=7;48gal)
12000 GAL	

Commercial - Water/Sewer

12/12124. 01/15/25 Commercial Water
Service

12112/24. 01/15/25 Commercial Sewer
Service

l!ill!I $415.08
Irrigation
filijli'J $1.592.87

35 MANDARA WY
Detail Charges:Basic Monthly Charge

$-1,592.37
63.00

	Meler Number
78261618	Days Billed
I	..
34	
Current Reading
22499	Reading
Type
Regular	consumption'
(1cu ft= 7.48gal) 355000 GAL	

-14kgal@$3.81)	53.35
14 kgal @$4.33)	1.476.52

Irrigation 1•

·Meter Number
79251944	Days Billed
34	Current
Reading
3023	Reading Type
Regular	Consumption
(1cu ft=7.48 gal)
12000 GAL	

Commercial

12112124. 01/15/25 Commercial Irrigation
Service

44 CALUEL WY APT IR01
Detail Charges:Basic Monthly Charge

Vii	$473.07
63.00

Reclaim Commercial

12112124 • 01/15/25 Commercial
Reclaimed Irrigation

6.00
-14kgal@$3.81)	53.35
14 kgal@ $4.33)	350.72	Meier
Nu'rTlber
86322464	Days smed
34	Current Reading
7876	Reading Type
Regular	Consumption
(1cu ft; 7.48 gal)
95000 GAL	

S--e·r·v·ic-e-

56 CALLIEL WY APT IR01
Detail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.03223 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
Florida State Sales Tax

E	$53.99
21.00
20.40
10.47
1.66
1.37
4.09

Irrigation 1 •

Meter Number
23650846	Days BHled
34	Current
Reading
13225	Reading Type
Regular	Consumption
..
325KWH	

Electric

12113/24 • 01/16125 General Service

Service Address	Service Type	Char.11es	Service Point	Service Period	Bill Rate	Page 6 of 6

57 SOLIS AV APT LS01
Detail Charges:Basic Monthly Charge

\JV	$37.50·
31.50

Reclaim
Commercial

12112124- 01/15/25 Commercial
Reclaimed Irrigation
_u$_erv•ce

Inspection Fee	6.00	Meter Number
78582271	Days
BiUed
34	Cum,nt
Reading
1601	Reading Type
Regular	Consumption
(1 cu ft=7.48 gal)
OGAL	

650ELANO ST	E	$24.3£
Detail Charges:Basic Monthly Charge	21.00
Energy Charge ($0.06276 per kWh)	0.69
Tax Exempt Fuel Cost ($0.03223 per kWh)	0.35
Taxable Fuel Cost ($0.00511 per kWh)	0.06
Gross Receipts Tax	0.57
Florida State Sales Tax	1.69
65DELANO ST	Vi	.$18.90
Detail Charges:Basic Monthly Charge	18.90

Commercial - Electric

Meter
Number
14113889	Days
Billed
34	Current
Reading
2973	Reading Type
Regular	Consumption

11 KWH	

Commercial - Water

12113/24 - 01/16/25 General Service

12/12124 - 01/15/25 Commercial Water
Service

Electri,

il!ii!il $24.36
water
-	$18.90

Meter Number
79232848	Days
BUled
34	current
Reading
0	Reading
Type
Regular	Consumption (1cu ft=7.48 gaQ 0 GAL	

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, FL 32092

Bill To:
Isles of Bartram Park CDD 475 West Town Place Suite 114
At. Augustine, FL 32092

Invoice

Invoice #: 134
Invoice Date: 2/1/25
Due Date: 2/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - February 2025 Website Administration - February 2025 Information Technology - February 2025
Dissemination Agent Services - February 2025 Office Supplies
Postage
Copies		4,557.83
100.00
150.00
655.50
0.21
30.32
8.25	4,557.83
100.00
150.00
655.50
0.21
30.32
8.25	

RECEIVED
By Tara Lee at 12:07 pm, Feb 06, 2025

Total	$5,502.11

Payments/Credits	$0.00

Balance Due	$5,502.11

Bill To:
Celestina-Isles of Bartram COD c/o GMS-NF, LLC
475 West Town Pl, Suite 114 Saint Augustine, FL 32092
Property Name: Celestina-Isles of Bartram COD
Address:	475 West Town Pl Suite 114
St. Augustine, FL 32092

INVOICE

:iiU.lif!IJ

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  March 3, 2025

Invoice Amount:	$3,243.93

Monthly Landscape Maintenance February 2025

RECEIVED
By Tara Lee at 1:09 pm, Feb 05, 2025

Invoice Total	$3,243.93

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 849 I Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

HE

High Tide Electric
9758 Redbird Creek Dr S Jacksonville, FL 32221 US
+1 9043432153
carlton.hightidee1ectric@gmai\.com

HIGH TIDE ELECTRIC

INVOICE

BILL TO
Isles of Bartram Park COD
200 Business Park Circle, Suite 101
St. Augustine, FL 32095

INVOICE DATE TERMS DUE DATE

120924-1
12/09/2024
Net 30 01/08/2025

DATE

11/22/2024

SERVICE

Labor

DESCRIPTION

Installed one power post behind entrance monument wall and one power post in front of exit monument wall. Each post has a weatherproof outlet with a weatherproof cover. Used underground boxes to extend wiring to new power post. Verified that all receptacles were working properly after install. Painted all post black during installation.

QTY	RATE

750.00

AMOUNT

750.00

Material	284.71	284.71
BALANCE DUE	$1,034.71

RECEIVED
By Tara Lee at 10:10 am, Feb 18, 2025

Page 'I of 1

!NVC)I
BILL TO
Isles of Bartram Park C/OGMS,LLC
475 West Town Place, Suite
114
St. Augustine, Florida 32092

INVOICE# 2990
DATE 03/01/2025
DUE DATE 03/31/2025
TERMS Net30

SERVICE
Fountain Maintenance

DESCHIPTION
Quarterly Fountain Maintenance

QTY	RATE
400.00

AMOUNT
400.00

Celestina: 4 Fountains

SUBTOTAL TAX TOTAL

RECEIVED
By Tara Lee at 9:13 am, Mar 03, 2025

BALANCE DUE

400.00
0.00
400.00
$400.00

11\JVOI
BILL TO
Isles of Bartram Park C/OGMS,LLC
475 West Town Place, Suite
114
St. Augustine, Florida 32092

INVOICE # 3005
DATE 03/01/2025
DUE DATE 03/31/2025
TERMS Net 30

SlcRVICE
Lake Maintenance

DESCRIPTION
Isles of Bartram Park

OTY	RATE
1	2,100.00

AMOUNT
2,100.00

Services rendered are for the month listed above.

SUBTOTAL TAX TOTAL

RECEIVED
By Tara Lee at 9:16 am, Mar 03, 2025

BALANCE DUE

2,100.00
0.00
2,100.00
$2,100.00

INVOICE
Innovative Fountain Services, Inc
11637 Columbia Park Dr E
Ste 4
Jacksonville, FL 32258�4493

Celestina:Celestina Waterfall
Bill to
Celestina
Isles of Bartram Park COD 475 West Town Place Ste 114 Saint Augustine, FL 32092

Invoice details
Invoice no.: 2028421
Terms: Net 30
Invoice date: 02/27/2025 Due date: 03/29/2025

admin@innovativefountainservices.c

om
+1 (904) 551-1017

#	Product or service	Description	Amount

1.	Fountain Service	Innovative Fountain Services propose to furnish all materials, labor, and tools to cut out 2 leaking ball valves in the filter pump discharge plumbing and replace with schedule 80 true union ball valves. Turn on fountain and
verify proper operation.

$916.00

Total	$916.00

RECEIVED
By Tara Lee at 2:21 pm, Feb 27, 2025

Celestina Master HOA, Inc	IIJ0JW(Q)II(CIE
INVOICE DATE: 2/19/2025

To:	Jim Oliver
Isles of Bartram CDD
475 West Town Place, Suite 114 St Augustine, FL 32092

	DESCRIPTION		AMOUNT	
	Reimbursement for Irrigation Billing (10% of 05330)
(Reference JEA bill dated 2/19/2025)		$616.73	
Any questions please call Vesta WGV Office 904-747-0181		

TOTAL AMOUNT DUE
RECEIVED
By Tara Lee at 3:38 pm, Mar 07, 2025		
	$616.73	

225 N. Pearl St.
Jacksonville, FL
'"'	32202-4513
'5 Phone: (904) 665-6000	fi) Online: jea.com

Account#: 1209880485
Bill Date:  02/19/25

Amotmt Due
$12,475.43
Do not pay. AutoPay will process

�c_yc_l_e._·.	1_4	�	your payment on 03/13/25.

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION INC

Page 1 of 6

Electric .................................................	$
Water ....................................................
Sewer .......................................,,......,...
Irrigation ............................................... Total New Charges .............................

4,227.26
6,445.79
408.69
1,393.69
12,475.43

1-.,-..ce7 Electric
cc:¼c, $4.227.26
rc-c:-:••� Water id>::c.\l $6,445.79
Sewer
!!iiiiiil $408.69

(A comp/eta breakdown of charges can be found on the following pages.)

,--,.--.�,1 Irrigation

0000

$1.393.69

Previous Balance	$
Payment(s) Received .......................... Balance Before New Charges .............. New Charges .......................................
Do not pay. AutoPay will process your  $
paym<>nt on 03/13/25.

12,467.30

Total
New Charges
$12,475.43

-12,467.30
0.00
12,475.43

12,475.43

UsP. power strips as central tum off points when you are finished using e!ectrnnics.

By turning off the faucet, !ollow;ng irrigation restrictions and checking for letdrn, you can hefp preserve our most valuable natural resource.

PLEASE DETACH AND RETURN PAYMENT STUB BELOW WITH TOTAL DUE IN ENVELOPE PROVIDED.	Addlttonal Information on reverse side. -+-

Check here for telephone/mail address correction and fill in on reverse side.

Do not pay. AutoPay will process your payment on 03/13125, TOTAL AMOUNT PAID
$12,475.43

0

the Prosperity Scholarship Fund. I will notify JEAwhen I no longer wish to contribute.

Add S	to my monthly bill: $  	for Neighbor to Neighbor and/or $  	for

SCAN TO PAY ONLINE

 Acct#: 1209880485	BIii Date: 02/19/25	

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION INC 200 BUSINESS PARK CIR STE 101
ST AUGUSTINE FL 32095-8824

6	Phone: (904) 665-6000	e Online: jea.com
@

CELESTINA MASTER PROPERTY OWNERS ASSOCIATION INC

Pa.9.e 3 of 6 Account#:1209880485
Bill Date:  02/19/25
Cycle:	14

Service Address

Service Type

Service Point	Service Period	Bill Rate

110 ANTILA WY APT ARLT
Detail Charges:21 Unit(s) 40W LED PT
Fuel Charge
Gross Receipts Tax Florida State Sales Tax

E	Area Light
149.10
13.58
4.17
12.43

01/16/25- 02/14/25 Street and Area Light
Rate

110 ANTILA WY APT LS01
Detail Charges:Basic Monthly Charge

v,:	$37.50

Meter
Number
86614801	
Days Billed
29	
Current
Reading
1629	S--e·rv··i
Reading Type
Regular	c-e-
Consumption
(1cu ft=7.48 gaQ
0GAL	

31.50
6.00

Reclaim
Commercial

01/15/25 - 02/13/25 Commercial
Reclaimed Irrigation

121 LACAJLLEAVAPTJR01
Detail Charges:Basic Monthly Charge

Vt!	$103.83
31.50

Reclaim
Commercial

01/17/25- 02/19/25 Commercial
Reclaimed Irrigation
Service

Meter Number
71996681	Days
Billed
33	Current Reading
3455	Reading Type
Regular	Consumption
(1cuft=7.48gal}
17000 GAL	

123 CELESTA PY APT GATE	E	$805.90
Detail Charges:Basic Monthly Charge	21.00
Energy Charge ($0.06276 per kWh)	459.03
Tax Exempt Fuel Cost ($0.03669 per kWh)	268.35
Taxable Fuel Cost ($0.00511 per kWh)	37.37

Gate	01/16125 - 02/14/25 General Service

Meter
Number
26189702	
Days Bi!ed
29	.
Current Reading
52149	
Reading Type
Regular	
Consumption

7314 KWH	

Gross Receipts Tax	20.15 	

16 ORIANA CT APT FS01	E	$486,11
Detail Charges:Basic Monthly Charge	21.00
Energy Charge ($0.06276 per kWh)	271.88
Tax Exempt Fuel Cost ($0.03669 per kWh)	158.94
Taxable Fuel Cost ($0.00511 per kWh)	22.14

Commercial • Electric

01/16125 - 02/14/25 General Service

Meter
Number
24827846	Days Billed
29	Current
Reading
43744	Reading Type
Regular	Consumption

4332KWH	

Gross Receipts Tax	12.15 	

23 ANILA ST APT LS01	\i\}'	$37,01}
Detail Charges:Basic Monthly Charge	31.50

Reclaim Commercial

01/15/25- 02/13/25 Commercial
Reclaimed Irrigation

Meter Number
78582270	
Days Billed
29	
current
Reading
0	
Reading
Type
Reau!ar	
Co'nsumption
(1cu ft=7.48 gal)
0GAL	

.S...,.e..r, v...i..c...e..

Service Address	Service Txe_e	Charges	Service Point	Service Period	Bill Rate	
29 CELESTA PY APT IR01	E	:r,1e1�.4G	Area Light	01/16/25 - 02/14125	Street and Area Light	
Detail Charges:12 Unit(s) 40W LED PT		85.20				
Fuel Charge		7.77				
Gross Receipts Tax		2.38				
Florida State Sales Tax
29 CELESTA PYAPT IR01	
F-	7.11
$-z'.H'.>l�.54	
Area Light	
01/16125- 02/14125	
Street and Area Light	
Detail Charges:38 Unit(s) 70W HPS CH PT		243.96				
16 Unit(s) 40W LED PT		113.60				
Fuel Charge		54.88				
Gross Receipts Tax		10.58				
Flortda Slate Sales Tax
29 CELESTA PY APT JR01	
'1le'	31.52
�:5,35?'.3B	
Reclaim	
01/15125- 02113/25	
Commercial	

Rate

Rate

Bectric

IT&ll $557.00
Water
:!illl $5,357.36

Detail Ch	Basic Monthly Ch

201.60

Commercial

Reclaimed Irrigation

Meter Number
89006063	
Days Billed
29	
Current
Reading
52079	Service	
			Reading Type
Reoular	Consumption
(1 cuft=7.48 gal)
1191000 GAL	

33 CELESTA PY	2	-$:.ms.s,0
Detail Charges:Basic Monthly Charge	21.00
Energy Charge ($0.06276 per kWh)	285.24
Tax Exempt Fuel Cost ($0.03669 per kWh)	166.76
Taxable Fuel Cost ($0.00511 per kWh)	23.22

Commercial - Electric

01/16125- 02/14125 General Service

Meter Number
22953660	Days Billed
29	
Current Reading
20855	Reading Type
Regular	Consumption

4545KWH	
22953660	29	10.03	Regular	10.03 KW	

Electric
�	$508.94

Gross Receipts Tax	12.72
33 CELESTA PY	't\i	!&37.50
Detail Charges:Basic Monthly Charge	18.90

Commercial -

Meter
Number
514057774	
Days Billed
29	
Current Reading
175	
Reading Type
Reaular	
Consumption (1cuft=7.4Bgal) 10000 GAL	

Water

01115125- 02/13125 Commercial Water
Service

water

m

$37.50

33 STARLIS PL
Detail Charges:Basic Monthly Charge

V1f	':)'1-2.7?
18.90

Reclaim Residential

01/15/25-02/13/25 Residential
Reclaimed Irrigation

33 TALOR! AV APT IR01
Delail Charges:Basic Monthly Charge
Inspection Fee
lier 1 Consumption (1-14 kgal@$3.81)
lier 2 Consumption(> 14 kgal@ $4.33)

\-\'	$95.i?
31.50
6.00
53.35
4.32

Meter
Number
82196211	Days
Siled
29	Current
Reading
2211	Reading
Type
Regular	Consumption
(1 cu ft=7.48gal)
6000 GAL	

Reclaim
Commercial

01/15/25 - 02/13/25 Commercial
Reclaimed Irrigation

Meler
Number
78727792	Days Billed
29	
Current Reading
4561	
Reading Type
Regular	Consumpf/on
(1cu ft=7.48 gal)
15000 GAL	

Service

Service Address	Service Txe_e	Charl)_es	Service Point	Service Period	Bill Rate

35 MANDARA WY
De1ail Charges:Basic Monthly Charge
Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.03669 per kWh)

E	!\H,6U,%·�t
21.00
931.36
544.48

Commercial - Beclric

01/16/25- 02114/25 General Service

Meter
Ntimber_
22489790	
Days Billed
29	Current
Reading
38447	
Reading Type
Regular	Consumption

14840 KWH	
22489790	29	1.27	R�ular	50.80KW	

Electric
�	$1,612.99
Water

Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
35 MANDARA WY

V\f

75.83
40.32
$222.iJE

Commercial - Waler/Sewer

01/15/25-02113/25 Commercial Water
Service

�	S222.06
sewer
!!!!!!Ii $408.69
Irrigation
!!!!!!Ii $1,393.69

Detail Char9es:Basic Monthly Charge

201.60		

Water Consumption Charge

20.46

Meter	Days	Current	Reading	Consumption
Number	Billed	Reading	Type	(1cu ft= 7.48 gaQ
  79251944	29	3034	Regular	11000 GAL	

35 MANDARA WY
De1ail Charges:Basic Monthly Charge
Sewer Usage Charge

35 MANDARA WY
De1ail Charges:Basic Monthly Charge

s	$-408.69
338.40
70.29

$1.,3:}.'.l";.139:
63.00

Commercial - Water/Sewer

Meler
Number
79251944	
Days Billed
29	Current
Reading
3034	
Reading
Type
Reoular	Consumption
(1cu ft=7.48 gal)
11000 GAL	

Irrigation 1 -
Commercial

01/15/25 - 02113/25 Commercial Sewer
Service

01/15/25- 02/13/25 Commercial Irrigation
Service

Meter
Number
78261618	Days Billed
29	Current Reading
22808	ReadiJ>J Type
Regular	Consumption (1cuft=7A8 gal) 309000 GAL	

44 CALLIEL WY APT IR01
Detail Charges:Basic Monthly Charge

56 CALLIEL WY APT IR01
Detail Charges:Basic Monthly Charge

l/1.!	$455.75
63.00
6.00
-14 kgaI@$3.81)	53.35
14 kgal@ $4.33)	333.40
E	$62.08
21.00

Reclaim
Commercial

Irrigation 1 - Electric

01/15/25- 02113/25 Commercial

	Meter
Number
86322464	Days BO!ed
29	Current
Reading
79fi/	Reading Type
Reaular	Consumption
(1cu ft=7.48 gal)
91000 GAL	

Reclaimed Irrigation S--e·rv··ic-e-

01/16/25- 02114/25 General Service

Energy Charge ($0.06276 per kWh)
Tax Exempt Fuel Cost ($0.03669 per kWh) Taxable Fuel Cost ($0.00511 per kWh) Gross Receipts Tax
Florida State Sales Tax

16.25

Meter
Number
23650846	Days Billed
29	Current
Reading
13484	Reading Type
Regular	Consumption

259KWH	

9.50
1.32
1.23
3.68

Service Address	Service Type	Char_g_es	Service Point	Service Period	Bill Rate

57 SOLIS AV APT LS01
Detail Charges:Basic Monthly Charge

'iN	$37.SC

Meter
Number
78582271	
Da)S
Bmed
29	
Current Reading
1601	
Reading Type
Regular	c-e-
Consumption
(1 cuft=7.48gal}
0 GAL	

31.50
6.00

Reclaim Commercial

01/15/25-02/13/25 Commercial
Reclaimed Irrigation S--er·v·i

65 DELANO ST	E	$2A.0·5
Detail Charges:Basic Monthly Charge	21.00
Energy Charge ($0.06276 per kWh)	0.50
Tax Exempt Fuel Cost ($0.03669 per kWh)	0.29
Taxable Fuel Cost ($0.00511 per kWh)	0.04
Gross Receipts Tax	0,56
Florida State Sales Tax	1.67
65 DELANO ST	ilV	�;'];5,9t
Detail Charges:Basic Monthly Charge	18.90

Commercial -

Meter
Numbef
14113889	DajS
Billed
29	current Reading
2981	Reading Type
Reoular	Consumption

8KWH	

Elecbic

Commercial - Water

01/16/25- 02/14/25 General Service

01/15/25-02/13/25 Commercial Water
Service

Meter Number
79232848	
Days
Billed
29	
Current
Reading
0	
Reading
Type
Regular	Consumption
(1 cu ft= 7.48 gal}
OGAL		

-,=mat,,�·

Electric llililJ $24.06
Water
�	$18.90

Governmental Management Services, LLC
475 West Town Place, Suite 114 St. Augustine, Fl 32092

Invoice

Bill To:
Isles of Bartram Park CDD 475 West Town Place Suite 114
At. Augustine, FL 32092

Invoice #: 135
Invoice Date: 3/1125
Due Date: 3/1/25
Case:
P.O. Number:

Description	Hours/Qty	Rate	Amount

Management Fees - March 2025 Website Administration - March 2025 Information Technology - March 2025
Dissemination Agent Services - March 2025 Office Supplies
Postage Copies		4,557.83
100.00
150.00
655.50
0.30
31.32
28.65	4,557.83
100.00
150.00
655.50
0.30
31.32
28.65	

RECEIVED
By Tara Lee at 2:06 pm, Mar 05, 2025

Total	$5,523.60	
Payments/Credits	$0.00	
Balance Due	$5,523.60	

Grau and Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431 www.graucpa.com

Phone: 561-994-9299	Fax: 561-994-5823

Isles of Bartram Park
1408 Hamlin Avenue, Unit E Saint Cloud, FL 34771

Invoice No.	 27004 Date	03/03/2025

SERVICE	AMOUNT

Project: Audit - FYE September 30, 2024 Audit Services

$	1 000.00
Subtotal:	  1 000 QQ
Total	1,000.00

RECEIVED
By Tara Lee at 9:26 am, Mar 04, 2025

Current Amount Due

$	1 oQo.oo

0 -30	31-60	61 -90	91 -120	Over 120	Balance	
1,000.00	0.00	0.00	0.00	0.00	1,000.00	
Payment due upon receipt.

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Date	Amount	Authorized By	
March I I 2025	$30 475.69	Bernadette Pere ino	

Payable to:		
	
Isles ofBartram Park #29 - 2015		

Date Check Needed:	

Budget Category:		

Check Request

ASAP	Ioo1.300.20700.10200

	

$	926.67  1/13/25	INT DIST I	

$	29,549.02  2/20/25	DIST?	

	

	

$	30,475.69	

/Attach sunnortina documentation for request.)	

Intended Use of Funds Requested·

Isles of Bartram Park
COMMUNITY DEVELOPMENT DISTRICT

General Fund

Check Request

Date	Amount	Authorized By	

March 11, 2025	
$25,865.72	Bernadette Pere rino	

Payable to:	

	Isles of Bartram Park #30 -2017	

Date Check Needed:
ASAP	00l.300.20700.10300

	

$ 	786.49  1/13/25	INT DIST I	

$	25 079.23  2/20/25	DIST?	

	

	

$	25,865.72	

!Attach sunnortina documentation for renuest. I	

Intended Use of Funds Renuested·

KUTAK  ROCK  LLP TALLAHASSEE, FLORIDA
Telephone 404-222-4600
Facsimile 404-222-4654

Federal ID 47-0597598

March 5, 2025

Check Remit To: Kulak Rock LLP PO Box 30057

Omaha, NE 68103-1157

Jim Oliver
Isles ofBrutram Park CDD
Governmental Management Services - St. Augustine Suite 114
475 West Town Place
St. Augustine, FL 32092	Invoice No. 3535593
10623-1

Re:	Isles of Bartram Park CDD • General For Professional Legal Services Rendered

12/05/24	W.Haber	0.20	47.00	
01/11/25	L. Whelan	0.30	115.50	

Review	and	respond	to	mquny regarding estoppel letter
Monitor legislative process relating
to matters impacting special districts

TOTAL HOURS	0.50
TOTAL FOR SERVICES RENDERED TOTALCURRENTAMOUNTDUE

$162.50
$162.50

RECEIVED
By Tara Lee at 9:20 am, Mar 06, 2025

PRIVILEGED AND CONFIDENTIAL
ATTORNEY-CLIENT COMMUNICATION AND/OR WORK PRODUCT

Invoice

Vesta Property Services, Inc. 245 Riverside Avenue
Suite 300
Jacksonville FL 32202

Invoice# Date

Terms Due Date Memo

425045
03/01/2025

Due on receipt 03/01/2025
WGV - MANAGEMENT

Bill To
Isles of Bartram Park CDD 475 West Town Place Suite 250
Jacksonville FL 32092

.  .	.
;;1:·,}:·H/i•:)i(-,'1C,	·';'(,\

500.00	500.00

RECEIVED
By Tara Lee at 8:49 am, Mar 03, 2025

Total	500.00

Bill To:
Celestina-Isles of Bartram COD c/o GMS-NF, LLC
475 West Town Pl, Suite 114
Saint Augustine, FL 32092
Property Name: Celestina-Isles of Bartram COD
Address:	475 West Town Pl Suite 114
St. Augustine, FL 32092

Remit To:
Yellowstone Landscape PO Box 101017
Atlanta, GA 30392-1017
Invoice Due Date:  March 31, 2025

Invoice Amount:	$3,243.93

RECEIVED
By Tara Lee at 1:29 pm, Mar 04, 2025

Invoice Total	$3,243.93

Should you have any questions or inquiries please call (386) 437-6211.
Yellowstone Landscape I Post Office Box 849 I Bunnell FL 32110 I Tel 386.437.6211 I Fax 386.437.1286

LocaliQ
Florida
GANNETT	1-\\.,UUUN I N/•\IVII:.

Isles of Bartram Park CDD c/o GMS LLC	1-\\..A,UUl'l I ff	11'\IV LJI-\IC.

789138	1 02128/25	
	INVOICE#
0006984430	INVOICE PERIOD
Feb 1- Fab 28, 2025	CURRENT INVOICE TOTAL
$70.00	
	PREPAY
(Memo Info)

$0.00	UNAPPLIED
(Included In amt due)

$0.00	TOTAL CASM AMT DUE'

$70,00	
BILLING ACCOUNT NAME AND ADDRESS

Isles Of Bartram Park Cdd C/O Gms Lie Shelby Stephens
475 W. Town Pl. Ste. 114
St Augustine, FL 32092-3649
1,11,11,1,,1,,1111111111,111,111,l,,ll1lll11l1l•11111l11lll'•111l	PAYMENT DUE DATE: MARCM 31, 2025

Legal Entity: Gannett Media Corp.
Torms and Conditions: Past due accounts are subject to Interest al the rate of 18% per annum or the maximum legal rate (whichever Is less). Advertiser claims ror a credit related to rates lncorreclly Invoiced or paid must be submllted In wrll!ng to Publisher within 30 days or the Invoice date or the claim will be waived, Any credit towards future advertising must be used within 30 days of Issuance or the credit will be forfeited.
All funds payable In US dollars.	
BILLING INQUIRIES/ADDRESS CMANGES 1-877-736-7612 or smb@ccc.gannett.com	FEDERAL ID 47-2390983	
Check out our brand-new Invoice layoull Specifically tailored to better meet your needs and enhance your experience.	

Date	Description	Amount	
2/1/25	Balance Forward	$0.00	
Package Advertising:
Start-End Date Order Number	Product	Description	PO Number	Pacl<age Cost	
2/14/25 10970646	SAG St Augustine Record	Notice of Meeting		$70.00	

RECEIVED
By Tara Lee at 11:36 am, Mar 17, 2025

ECE&VE�

i\ � :' �)

,,,\··,,(,\,•1
�

·! .i, ."\• •'\\.
·ll ,..I '·"/1,',l./,",\·  :.

�•<i►:wn'U1rW&?Y?••• -Q'    ,;:>,;.,;.�

As an Incentive for customers, we provide a discount off the total Invoice cost equal to the 3.99% service fee If you pay with Cash/Check/ACfl. Pay by Cash/Check/ACH and Savel

Total Cash Amount Due Se1vlce Fee 3.99% 'Cash/Checl<IACH Discount
'Payment Amount by Cash/Check/ACH
Paymant Amount by Credit Card

$70.00
$2.79
-$2.79
$70.00
$72.79

PLEASE DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT
ACCOUNT NAME
Isles of Bartram Park CDD c/o GMS LLC	ACCOUNT NUMBER
789138	INVOICE NUMBER
0006984430	AMOUNT PAID	
CURRENT DUE
$70.00	30 DAYS PAST DUE
$0.00	60 DAYS PAST DUE
$0.00	90 DAYS PAST DUE
$0.00	120+ DAYS PAST DUE
$0.00	UNAPPLIED PAYMENTS
$0.00	TOTAL CASfl AMT DUE'
$70.00	
REMITTANCE ADDRESS (lnolude Aocounlfl & Invoice# on ohDck)

Gannett Florida LocallQ PO Box 631244
Cincinnati, OH 45263-1244	TO PAY BY PHONE PLEASE CALL:

1-877-736-7612	TOTAL CREDIT CARD AMT DUE

$72.79	
	
To sign up for E-mailed invoices and online payments please contact abgspecial@gannett.com	

0000789138000000000000069844300000700067178

LOCALiQ
FLORIDA

PO Box 631244 Cincinnati, OH 45263-1244

AFFIDAVIT OF PUBLICATION
Kalelyn Beach
Isles of Bartram Park CDD c/o GMS, LLC
475WTownPL# 114
St Augustine FL 32092-3649

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the St Augustine Record, published in St Johns County, Florida; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of St Johns County, Florida, or in a newspaper by print in the issues of, on:

02/14/2025

Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter SO, Florida Statutes.
Subscr'bed and sworn to before me, by the legal clerk, who

	uutu

is per on lly I own to me, on 02/14/2025

t •

Notmy, State ofW.1, County of Brown	�/
L)	·26

My commission expires

NOTICE OF MEETING ISLES OF BARTRAM PARK
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Isles of Bartram Park Community Development District will be held on FridayJ February 21, 2025 at 10:00 a.m. at the offices of Governmental Management Services, 475 West Town Place, Suite 114, St, Augus� tine, Florida 32092, The meeting is open to the public and will be conducted In accordance with the provisions of Florida Law for Community Development Dlstricts. A copy of the agenda for this meet­ Ing may be obtained from the District Manager, at 475 West Town Place, Suite 114, St. Augustine, FL 32092 (and phone (904) 940-5850).
This meeting may be continued to a date, time, and place to be specified on the record at the meeting. There may be occasions when one or more Supervisors will participate by tele­ phone.
Any person requiring special accom­
modations at this meeting because of a disability or physical impair­ ment should contact the District Office at (904) 940-5850 at least two calendar days prior to the meeting, If	you are	hearing	or	speech impaired, please contact the Florida Relay Service at l-800-955-8770, for aid in contacting the District Office. Each person who decides to appeal any action taken at these meetings Is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.
James Oliver District Manager

Publication Cost	$70.00		Pub: Feb 14, 2025; #10970646	
Tax Amount:	$0.00			
Payment Cost:	$70.00			
Order No:	10970646	# of Copies:		
Customer No:	789138	1		
PO#:				
THIS JS NOT /\N TNVOlCE!
P/e11se do 1101 use lhi.�form.Jhr pay11H,11I n·miwmn•.

MARIAH VERHAGEN
Notary Public State of Wisconsin

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