Community Development District Adopted Budget FY 2026 Presented by: Isles of Bartram Park August 8, 2025 1-2 3-4 5-6 7-8 9 10 Assessment Schedule Capital Reserve Fund Narratives Table of Contents General Fund Debt Service Fund Series 2015 Debt Service Fund Series 2017 Description AFBdYuo2dp0gt2ee5td 6A/Tc3th0ur/au2ls5 P3r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d REVENUES: ISnpteecriaels At isnsceosmsmeents - On Roll $ 31 37,,491847 $ 31 56,,798086 $ 12,,017915 $ 31 77,,997891 $31 57,0,90801 TOTAL REVENUES $ 321,401 $ 322,694 $ 3,266 $ 325,959 $ 322,981 EXPENDITURES: Administrative IISFLPPETTAAAAOODDMWnnuroIentrsniftreuafsCefshtipgsbulgsionennsoebucaAeetieissureaptnestralrsrrt, i mgmr Ta inhAegaLsne vSCtealeenmeeoaui gdeiaimAguc rsn yxc n &tpFve&Mereoiueeiaeenpe eonrn Rrs td DnaGeBgrlensit ieiiFtosten eeetin A biTnelFnnsststiade dvee ieeC&Atnsmcenierhengghs raaSaiegylnnnur nLocibgtsielesatoscrbgraiylitipitotyinons $1115 11111445780224 ,,,,,,,,,,,,,,00122268880068 1123550000000166005900005700000005680044000056 $14 113445512,,,,,,,,,013446903 11223469000015523 300006778000005807 3400015567 - $1 11243,,,,,04596 1334556700467 117000012590067356700003455 ---- $15 1111134457824,,,,,,,,,,,,,0012246688836 134550000000001639 150003700000000068470800567 $1115 11111445880047 ,,,,,,,,,,,,,,00222226880134 1123550000015669026700005700000005890079000056 TOTAL ADMINISTRATIVE $ 128,228 $ 82,320 $ 27,281 $ 109,601 $ 131,289 Isles of Bartram Park Community Development District Adopted Budget General Fund 1 Description AFBdYuo2dp0gt2ee5td 6A/Tc3th0ur/au2ls5 P3r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e5d AFBdYuo 2dp0gt2eet6d Isles of Bartram Park Community Development District Adopted Budget General Fund Operations & Maintenance Field Expenditures LLLGUMWaaateaaikknnlntideeeeta rsirFMgeacfeosalaam ulMpilnn/eeatEtn Meiantnni tnatareisnnyn Mct aPeenaon (cinFanecditree Ms n(tYaa Ceninhlcltooeei w(ncFeasi nArtocsqetnu Cea)htoicisc)e Aquatics) $ 11136 3601344,,,,,,,000057900000070000002 $ 24 2344502,,,,,,,356672401149250006906 $ 2 14494,,,,,33585 9001840000460 - $ 136 3468014,,,,,,,035605900140570009002 $ 136 3468048,,,,,,,003808900460690008004 TOTAL FIELD EXPENDITURES $ 143,172 $ 83,542 $ 45,440 $ 128,982 $ 136,062 TOTAL EXPENDITURES $ 271,400 $ 165,862 $ 72,720 $ 238,582 $ 267,351 Other Sources/Uses Capital Reserve Transfer Out $ 50,000 $ 50,000 $ - $ 50,000 $ 55,629 TOTAL OTHER SOURCES/USES $ 50,000 $ 50,000 $ - $ 50,000 $ 55,629 EXCESS REVENUES (EXPENDITURES) $ - $ 106,832 $ (69,455) $ 37,377 $ - 2 Chapter190oftheFloridaStatutesallowsformembersoftheBoardofSupervisorstobecompensated$2 they attend. The budgeted amount for the fiscal year is based on all supervisors attending 4 meetings. 00permeetinginwhich FICA Taxes PBaoyarrodl olft SauxepserovnisBoro’asr pdayorfoSlul epxeprevnisdoitru’srecso.mpensation.Thebudgetedamountfor thefiscalyeariscalculatedat7.65%ofthetotal eTxhpeeDndisittruircetsw diullrlienvgy thaeN Foins-cAald YVeaalro.remassessmentonallsoldandplattedparcelswithintheDistrictinordertopayfortheoperating Interest The District earns interest on the monthly average collected balance for each of their investment accounts. Expenditures - Administrative Supervisors Fees Special Assessments-Tax Roll Isles of Bartram Park Community Development District Budget Narrative REVENUES Engineering bTohaerdD i smtreiectti'nsgse,n grienveieerw w oifl l ipnrvoovicidese, g aennde r oaltheenrg i snpeeecriifnicgalsleyr v riecqeusetsotedth aessDigisntmriecnt,tsi..e.attendance andpreparation for monthly Attorney TMMhaaennaaDggieesmmtreeicnnttt rASegecrreevievicmeesesnMLta.LnCa.geTmheenbt,uAdcgceoteudntainmgoaunndtAfodrmtihneisftirsactailvyeesaerrvisicbeassaesdpoanrtthoefacoMnatnraagcetemdefnetesAgoruetelmineedntiwEitxhhGiboivte"rAn"moefntthael Annual Audit bTuhdegDeitsetdr iacmtoisunret qfourir tehde tfiosccaoln ydeuacrt isa nbaasnendu oanl acuodnittraocftietds ffeineasn frcoiamlr tehceo prrdesvbioyuasn yIenadr eepnegnadgeemnteCnet rptliufise danPtuicbipliactAedc cinocurnetainseg.Firm.The Assessment Roll Administration aGdMvSis,oLrLyC sperrovviciedse.s assessment services for closinglot sales,assessment rollservices withthelocalTaxCollectorandfinancial Dissemination Agent rTehpeoDrtisintrgi crteqisurireeqmuiernetds bfoyrt uhne-Sreactuedri btyonadn disEsxucehsa.ngeCommissiontocomplywithRule15(c)(2)-12(b)(5),whichrelatestoadditional Trustee Fees The District bonds will be held and administered by a Trustee. This represents the trustee annual fee. Management Fees STmuhepeeetDrinvigsisstro,irrcset v’ saineAwdt ttoohfrenc oDeynis,ttrwraiciclttls M,breaenvpairgeoewvri.doifnaggrgeeenmereanltslegaanldsreersvoicluestiotnost,haenDdisottrhicetr,ir.ee.,saetatrecnhdaanscseiganneddparsepdairraetciotendfobrymtohnethBlyoaBrodarodf Arbitrage Rebate rTReehpveoeDrntui steotrB tichoten dDissis.rtTerqhicueti.DreisdtrtioctawnnilulcaollyntrhaacvtewanitharabniItnradgeepernebdaetnetCcaelrctuifliaetdioAnccoonunthtienDgiFsitrrmictt’oscSaelciuelsat2e0t1h5er&eb2a0t1e7liaSbpielcitiyalaAndssseussbmmeitnat Website Maintenance uPeserfCuhl wapetbesri2te0s1 r4e-g2a2r,dLianwg CsoomfFplloiarnidcae, iaslsluDeiss.t Trihcitss wmeubsstithea wveilla bwe embasiintetationepdr obvyi dGeMdSe, tLaLilCe danindf uoprmdaatteido nmoonntthhleyC.DDaswellaslinksto Communication - Telephone Copies used in the preparation of agenda packages, required mailings, and other special projects. Printing and Binding Information Technology TGohveeDrinstmriecnttpalr Mocaensasgeesmaellnotf Sietrsvfiinceasn,c LiaLlCa.ctivities,i.e.accountspayable,financialstatements,etc.onamainframecomputerleasedby Phone, internet, and Wi-Fi service for Office. Postage and Delivery Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence. Insurance General Liability iTnhseurDainsctrei ccot'vseGraegnee troa lgoLviaebrinlimtyen&taPl uagbelincciOefsf.i c Tiahles aLmiaobuilnitty isI bnassuerda nucpeonp oeslitciymaistewd iptrheamqiuumalsif.iedentitythatspecializesinproviding 3 Isles of Bartram Park Community Development District Budget Narrative Contract Monthy Annual YellowStone Landscape COothnetrin Sgeernvciyces $$23$,,033463173 $$$24304,,,908909824 Total $5,741 $68,894 Contract Description Monthy Annual FFiirrsstt CChhooiiccee AAqquuaattiiccss LCToarkinpetli oMnigdaei Gnnctreyansasn Ccaerp $2$,240157 $$$2356,,,054006000 Total $2,622 $34,960 Contract Monthy Annual ICnonnotivnagteivnec yFountain SV $$340335 $$44,,080600 Total $738 $8,860 Contract Quarterly Annual FCoirnstti Cnhgeoniccey Aquatic $400 $$12,,670408 Total $400 $4,348 Contract Monthy Annual Vesta $500 $6,000 Expenditures – Field Legal Advertising gTehneerDails ctirriccutlaistiorne.quiredto advertisevarious notices for monthly Boardmeetings andother publichearingsinanewspaperof Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects. Due, Licenses & Subscriptions The District is required to pay an annual fee to the Florida Department of Commerce for $175. Other Current Charges This includes monthly bank charges and any other miscellaneous expenses that incur during the year. Office Supplies Expenditures - Administrative (continued) Landscape Maintenance Lake Maintenance Waterfall/Pond Entry Maintenance Lake Fountains Maintenance Management Company rTehlaetDedis ftarciciltithieass.establishedamaintenancereservetofundthecapitalprojectsandrenewalandreplacementoftheDistrict’scapital Utilities General Maintenance Capital Reserve Transfer cTohmemDiosntr aircetahsa wsitchoinnt trhaec tDeidstwriictth. OatYheelrl oswersvtiocnese iLnacnluddsec aapnenutaol apnrdo vpildaentl arnodtastciaopni nangda mndulicrhr iignasttiaolnlatmioanin.tenanceservicestoallthe tThhreouDgishtoruictt thhea sDicsotrnitcrta acntedd cawrpit hrevsteoncdkoirngF.irstChoiceAquaticstoprovidemonthlywater managementservices toallthelakes eTnhteraDniscter. icthascontractedwithInnovativeFountainServicestoprovidemaintenanceservicestowaterfallsandpondatcommunity The District has contracted with First Choice Aquatics to provide fountain maintenance for the four fountains within the District. TDihsetrDicits.tricthascontractedwithVestaPropertyServices,Inc.toprovidesupervisionandon-sitemanagementservices forthe iErsrtiigmataitoend tcoo Csetlefostrineale Mctarsitce,rir HriOgAat.ionandwaterprovidedbyutilitycompany. AlsoincludescostshareforreimbursementofJEA Estimated cost for general maintenance services of the district. 4 Description AFBdYuo2dp0gt2ee5td Ac6tu/a3l0s/ T2h5ru Pro3j Mecotendt hNsext Pro9je/c3t0ed/2 T5hru AFBdYuo 2dp0gt2eet6d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 34 126279,,,079033029 $ 34 128918,,,029928909 $1 10,,405020 - $ 34 228919,,,079923929 $ 44 122549,,,017003012 TOTAL REVENUES $ 809,671 $ 829,309 $ 11,452 $ 840,761 $ 868,834 EXPENDITURES: IISPnnprttieneecrrciaeeiplss Catt la-- - l15 l1 /1-1 1/5/11 $ 111333569,,,099038014 - $ 111333 5569,,,,008800050036 $ ---- $ 111333 5569,,,,008800050036 $ 111334036,,,067026068 - TOTAL EXPENDITURES $ 411,916 $ 416,659 $ - $ 416,659 $ 410,394 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - - - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 411,916 $ 416,659 $ - $ 416,659 $ 410,394 EXCESS REVENUES (EXPENDITURES) $ 397,756 $ 412,649 $ 11,452 $ 424,101 $ 458,440 (1) Carry Forward is Net of Reserve Requirement Principal Due 11/1/26 $$$ 112369033,,,066066055...066033 Isles of Bartram Park Community Development District Adopted Budget Debt Service Series 2015 Special Assessment Bonds Interest Due 11/1/26 5 Isles of Bartram Park Amortization Schedule Community Development District Series 2015, Special Assessment Bonds Date Balance Principal Interest Annual 11111111111111111111155555555555555555555T111111111111111111111////////////////////o/////////////////////11111111111111111111111111111111111111111t ////////////////////a/////////////////////22223333333333444444l222223333333333444444s00112233445566778899001122334455566778899 1111112222223333333333444444444455555 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,0011111111222233444555555777777889999 44770000000113333444455555566666677888888009900000000000055555555555555555555555550055,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 $ 5 ,4 111111222222223333334 0 000112334456666778889 5 000000005555555555555 ,,,,,,,,,,,,,,,,,,,,,,0000000000000000000000 --------------------00000000000000000000000000000000000000000000 $ 3 ,3 11111111111111111 8 11222233445566777788889900001111222222333800000022335555777788999911111133556666699,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,900000000223355556666777711225555666666667000224466666677888899999924444666666666699911112233444444666666778811111166666666668 $ 8 ,7 244444444444444444444 9 222222222222222222227 3 344444555556667777788 ,,,,,,,,,,,,,,,,,,,,,,9000011113333333455577 --------------------00233333333456688888899111111111111344668889 6 Description AFBdYuo2dp0gt2ee5td Ac6tu/a3l0s/ T2h5ru Pro3j Mecotendt hNsext Pro9je/c3t0ed/2 T5hru AFBdYuo 2dp0gt2eet6d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 33 126034,,,047008058 $ 33 126639,,,144579057 $1 10,,201020 - $ 33 226649,,,147507078 $ 33 167548,,,007001058 TOTAL REVENUES $ 698,193 $ 709,122 $ 11,212 $ 720,334 $ 757,723 EXPENDITURES: IISPnnprttieneecrrciaeeiplss Catt la-- - l15 l1 /1-1 1/5/11 $ 111111025,,,003000099 - $ 111111 5025,,,,000300000099 $ ---- $ 111111 5025,,,,000300000099 $ 111001579,,,058088044 - TOTAL EXPENDITURES $ 337,319 $ 342,319 $ - $ 342,319 $ 332,469 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 337,319 $ 342,319 $ - $ 342,319 $ 332,469 EXCESS REVENUES (EXPENDITURES) $ 360,874 $ 366,803 $ 11,212 $ 378,015 $ 425,254 (1) Carry Forward is Net of Reserve Requirement Principal Due 11/1/26 $$$ 112022077,,,055088044...033088 Isles of Bartram Park Community Development District Adopted Budget Debt Service Series 2017 Special Assessment Bonds Interest Due 11/1/26 7 Isles of Bartram Park Amortization Schedule Community Development District Series 2017, Special Assessment Bonds Date Balance Principal 111111111111111111111115555555555555555555555T11111111111111111111111//////////////////////o///////////////////////111111111111111111111111111111111111111111111t //////////////////////a///////////////////////2222333333333344444444l22222333333333344444444s001122334455666777889900112233445556667778899 111111112222222222333333333333444444444 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,111111112233333344445555566777788999999 336699000000113344445555666666777788999999999112222000000000000055555555555555555555555555005555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 $ 4 ,5 11111111111122222222233900011222334445566677899000000000000005555555555,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000 $ I 3 n ,0 1111111t e4 1122223344445555666677778888889999990000000 r3 882222223333444455556666888899999999992255779e,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,1000000113333445566666666667777888888991155668s3000000111122222244555555777777777788998888888t400000000113344555555555555556688899994444444 $ 7A ,n6 23333333333333333333333 3 23333333333333333333333n 44445555566666777789999u ,,,,,,,,,,,,,,,,,,,,,,,,100111222223335577777888 a ----------------------300000133555555556667888l 400000000000134566888999 8 Description AFBdYuo2dp0gt2ee5td Ac6tu/a3l0s/ T2h5ru Pro3j Mecotendt hNsext Pro9je/c3t0ed/2 T5hru AFBdYuo 2dp0gt2eet6d REVENUES: ICCnaatrperirtyae lFs Rto eIrnswecraovrmed Te Braanlasnfecre In $ 5500,,09 -0203 $ 59 202,,,103506901 97$7 -- $ 59 302,,,103306601 $1 53 154,,,560022093 TOTAL REVENUES $ 100,923 $ 144,520 $ 977 $ 145,497 $ 191,152 EXPENDITURES: CROaethppeiatriar Cl aOunrudrt elManyat iCnhteanragensce $ --- $ 11,474 -- $ --- $ 11,474 -- 10,00$0 -- TOTAL EXPENDITURES $ - $ 11,474 $ - $ 11,474 $ 10,000 Other Sources/Uses Transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - EXCESS REVENUES (EXPENDITURES) $ 100,923 $ 133,046 $ 977 $ 134,023 $ 181,152 Isles of Bartram Park Community Development District Adopted Budget Capital Reserve Fund 9 Nrehigohobdo UOn&itMs B2Uo0nn1idt5 s B2Uo0nn1itd7ss FY 2026 FY2025 Increase/ (decrease) Increase/ (decrease) Increase/ (decrease) Series 2015 Series 2017 Series 2015 Series 2017 Total Series 2015 Series 2017 Series 2015 Series 2017 Total 68' 219 126 90 $533 $533 $0 $1,205 $1,205 $1,205 $1,205 $0 $1,738 $1,738 $1,738 $1,738 $0 73' 202 106 91 $533 $533 $0 $1,388 $1,389 $1,388 $1,389 $0 $1,921 $1,922 $1,921 $1,922 $0 83' 178 88 87 $533 $533 $0 $1,458 $1,458 $1,458 $1,458 $0 $1,991 $1,991 $1,991 $1,991 $0 83' 0 0 1 $533 $533 $0 $0 $1,165 $0 $1,165 $0 $533 $1,698 $533 $1,698 $0 90' 36 19 16 $533 $533 $0 $1,572 $1,572 $1,572 $1,572 $0 $2,105 $2,104 $2,105 $2,104 $0 Total 635 339 285 FY 2026 FY2025 FY 2026 FY2025 Isles of Bartram Park Community Development District Non-Ad Valorem Assessments Comparison . Annual Maintenance Assessments Annual Debt Assessments Total Assessed Per Unit 10