Community Development District Approved Budget FY 2027 Presented by: Isles of Bartram Park May 15, 2026 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 AFBdYuo2dp0gt2ee6td 3A/Tc3th1ur/au2ls6 P6r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d REVENUES: ISCnpaterecrriyae lFs Ato isrnswceoasrmsdme Seunrtps l-u Osn Roll $ 31 57,,090801 - $ 31 14,,956764 - $ 33,,040007 - $ 31 47,,996861 - $31 47,0,9080 -1 TOTAL REVENUES $ 322,981 $ 316,540 $ 6,407 $ 322,947 $ 321,981 EXPENDITURES: Administrative IISFLPPETTAAAAOODDMWnnuroIentrsniftreuafsCefshtipgsbulgsionennsoebucAaeetieissureaptnestralrsrrt, i mgmr Ta inhAgeaLsne vSCtealeenmeeoaui gdeiaimgAuc rsny xc n &tpFve&Mereoiueeiaeenpe eonrn Rrs td DnaGeBgrlensit ieiiFtosten eeetin A biTnelFnnsststiade dvee ieeC&Atnsmcenierhengghs raaSaiegylnnnur nLocibgtsielesatoscrbgraiylitipitotyinons $1115 11111445880047 ,,,,,,,,,,,,,,00222226880134 1123550000015669026700005700000005890079000056 $12 11445528,,,,,,,,11266877 1112466900134513 260334477800001858 20500014558 - $2 23448,,,,,01487 11124566900361 130034567780000503000003556 ---- $115 11134558027,,,,,,,,,,,02222688047 122456700001569235 15005557900000089089050000115 $1116 11112445890003 ,,,,,,,,,,,,,,00022235790338 1123550000035556017700005700000355560034000056 TOTAL ADMINISTRATIVE $ 131,289 $ 67,461 $ 47,066 $ 114,526 $ 135,652 Isles of Bartram Park Community Development District Approved Budget General Fund 1 Description AFBdYuo2dp0gt2ee6td 3A/Tc3th1ur/au2ls6 P6r MoNjoeexnctttehds P9r/oT3jhe0rc/ut2e6d AFBpYpu 2rdo0gve2te7d Isles of Bartram Park Community Development District Approved Budget General Fund Operations & Maintenance Field Expenditures LLLGUMWaaateaaikknnlntideeeeta rsirFMgeacfeosalaam ulMpilnn/eeatEtn Meiantnni tnatareisnnyn Mct aPeenaon (cinIanencdtnee M no(Yavaenianlctltioeve w(neI anFsntnoocouenvn e(atI)atniinvnoe S vFravotcui)vnet aFionu Snrtvaci)n Srvc) $ 136 3468048,,,,,,,003808900460690008004 $ 12 23746,,,,,04503 5600912380370408 $ 12 1223335,,,,,,,034582600269380002306 $ 25 3366927,,,,,,,000030200009050000300 $ 1136 4560048,,,,,,,003008900400690080004 TOTAL FIELD EXPENDITURES $ 136,062 $ 54,552 $ 52,091 $ 106,643 $ 139,202 TOTAL EXPENDITURES $ 267,351 $ 122,012 $ 99,157 $ 221,169 $ 274,854 Other Sources/Uses Capital Reserve Transfer Out $ 55,629 $ - $ 55,629 $ 55,629 $ 47,126 TOTAL OTHER SOURCES/USES $ 55,629 $ - $ 55,629 $ 55,629 $ 47,126 EXCESS REVENUES (EXPENDITURES) $ - $ 194,528 $ (148,379) $ 46,149 $ - 2 Printing and Binding Information Technology TheDistrictprocessesallofitsfinancialactivities,i.e.accountspayable,financialstatements,etc.onamainframecomputerleasedby Governmental Management Services, LLC. 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 iTnhseurDainscter iccot'vserGaegnee troa gloLviearbnilmityen&tal PaugebnliccieOsf. f iTchiael samLoiaubnilti tisy bIansseudr uanpcoen epsotliimcyatiesd wpritehmaiumqusa.lifiedentity thatspecializes inproviding Copies used in the preparation of agenda packages, required mailings, and other special projects. Website Maintenance uPeserfuClh wapetbesrit2e0s1 r4e-g2a2rd,Linagw CsoomfpFllioanricdea i,sasluleDsi.s Ttrhiicst wsmebussitteh wavilel baew meabisnittaeintoedp bryo vGiMdeS,d LeLtaCi laenddi unpfodramteadt imononotnhltyh.eCDDaswellaslinksto Communication - Telephone Engineering bTohaerdD i mstreiectti'nsgse, n rgeinveieewr w ofi l inpvrooivceidse, agnedn e orathleern gsipneeceirfiicnagllys e rrveqicueesstteod atshseigDnmisternitcst., i.e. attendance andpreparation for monthly Attorney TMMhaaennaaDggieesmmtreeinncttt ArSegecrreevieivcmeesesnMLt.LaCn.agTemheenbtu,dAgcectoeudnatminoguanntdfoArdmthienisfitsrcaatlivyeeasrerivsicbeasseadsopanrtthoefcaoMntarnaacgteemdefenetsAoguretleimneedntinEitxhhiGboitve"Arn"moefntthael Annual Audit bTuhdegDetisetdr aicmtoiusnrte fqouri trheed fitsocaclo ynedaurc its banasaendn ouna cloanutdriatcotefdi tfseefsin fraonmcia tlhree pcroervdisoubsy yaenarI nendgeapgeenmdeenntt pCleurst iafinetdicPipuabtleidc iAncccroeuasnet.ingFirm.The Assessment Roll Administration aGdMvSis,oLrLyC seprrvoivciedse.s assessment services for closing lot sales, assessment roll services withthelocalTaxCollectorandfinancial Dissemination Agent rTehpeoDrtisintrgi rcetqiusirreeqmueinretsd fboyr uthne-rSaetceudr bitoyndan isdsEuxecsh.angeCommissiontocomplywithRule15(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 STmuhepeeetriDnvigsissto,rirrcset v’ saineAdw t ttohofer nc Deoiyns,ttrrwaiccitltl sM,bareneavpgireeowrv.idoifnaggrgeeenmereanltsleagnadlsreersvoilcuetsiotnos,thanedDiostthriecrt,rie.es.,eaatrtcehndaasnscigenaenddpasrepdairreacttioednfobrymthonethBlyoaBrodarodf Arbitrage Rebate tTBhohene DdDisis.sttrTriichctet.iDsisrterqiuctirwediltlocoannntruaacltlywhiatvheaannIanrdbeitpreangdeernetbCateertciafilecdulAatcicoonuonntitnhgeFDirismtrtioct’salSceurliaetse2th01e5re&ba2t0e1li7aSbpileitcyiaalnAdssseusbsmmietnatrRepevoerntutoe Special Assessments-Tax Roll Isles of Bartram Park Community Development District Budget Narrative REVENUES aCthtaepntde. r 1T9h0e o bfutdhgeeFtleodr iadmaoStuanttu tfeosr a tlhloew fissfcoarl myeeamr b iesr bsaosfetdh e oBno aalrl dsuopfeSruvpiesrovriss oatrtsetnodibnegc 4o mmepeetninsagtse.d$200per meetinginwhichthey FICA Taxes PBaoyarrodl olft SauxpeserovnisoBro’sa prdayoroflSl uexppeernvdisioturr’sesc.ompensation.Thebudgetedamount for thefiscalyear iscalculatedat7.65%ofthetotal eTxhpeenDdisittruircetsw duillrilnegv ythae NFiosnc-aAl YdeVara.loremassessmentonallsoldandplattedparcelswithintheDistrictinordertopayfortheoperating Interest The District earns interest on the monthly average collected balance for each of their investment accounts. Expenditures - Administrative Supervisors Fees 3 Isles of Bartram Park Community Development District Budget Narrative Contract Monthy Annual YellowStone Landscape COothnetrin Sgeernvciyces $$23$,,141076065 $$$24106,,,908747644 Total $5,741 $68,894 Contract Description Monthy Annual IISSnnrrvvnnccoovvaattiivvee FFoouunnttaaiinn LCToarkinpetli oMnigdaei Gnnctreyansasn Ccaerp $2,400 $$$2238,,,568060000 Total $2,400 $34,960 Contract Quarterly Annual ICnonnotivnagteivnec yFountain Srvc $540 $$22,,116808 Total $540 $4,348 Contract Monthy Annual Vesta $500 $6,000 rTehlaeteDdis ftarciiclittiheass. establishedamaintenancereservetofundthecapitalprojectsandrenewalandreplacementoftheDistrict’scapital Utilities General Maintenance Capital Reserve Transfer aTrheeasD wistirthicitn hthase cDoisnttrriacctt. e Odtwheirth searYveilcleosw instcolundeeL aannndusacla apnedt oplpanrot vroidteatliaonnd asncadp minuglcahn dinisrtrailglaattiioonn.maintenanceservicestoallthecommon tThhreoDugishtoruictt thhaes Dcisotnrtircat catnedd cwaritph rvesetnodcokrinIgn.novativeFountainServicestoprovidemonthlywatermanagementservicestoallthelakes eTnhteraDniscter oicnt ah masoncothnltyr abcatseids.withInnovativeFountainServicestoprovidemaintenanceservicestowaterfallsandpondatcommunity The District has contracted with Innovative Fountain Services to provide fountain maintenance for the four fountains within the District. The District has contracted with Vesta Property Services, Inc. to provide supervision and on-site management services for the District. CEsetleimstaintead Mcaosstetrf oHrOeAl eacntdr iCce,liersrtiignaat iNoonrathn dHOwAa tfeorr eplreocvtridice adnbdy wJaEtAer. fTohra ftouinnctlauindse.s costshareforreimbursement ofJEA irrigationto Estimated cost for general maintenance services of the district. Landscape Maintenance Lake Maintenance Waterfall/Pond Entry Maintenance Lake Fountains Maintenance Management Company Expenditures - Administrative (continued) Expenditures – Field Legal Advertising gTehneerDali sctirriccutlaitsiorne.quired to advertise various 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 4 Description AFBdYuo2dp0gt2ee6td Ac3tu/a3l1s/ T2h6ru Pro6j Mecotendt hNsext Pro9je/c3t0ed/2 T6hru AFBpYpu 2rdo0gve2te7d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 44 122549,,,017003012 $ 44 122058,,,111812938 $ 49,,060004 - $ 44 122989,,,117813923 $ 44 126519,,,077036026 TOTAL REVENUES $ 868,834 $ 863,430 $ 13,604 $ 877,035 $ 906,498 EXPENDITURES: IISPnnprttieneecrrciaeeiplss Catt la-- - l15 l1 /1-1 1/1/111/1 $ 111334036,,,067026$068 - $ 1134 506,,,007002008 - 133,54$1 --- $ 111334 5036,,,,005700240018 $ 111123460039,,,,005500440011 TOTAL EXPENDITURES $ 410,394 $ 281,728 $ 133,541 $ 415,269 $ 563,081 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - - - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 410,394 $ 281,728 $ 133,541 $ 415,269 $ 563,081 EXCESS REVENUES (EXPENDITURES) $ 458,440 $ 581,702 $ (119,936) $ 461,766 $ 343,417 (1) Carry Forward is Net of Reserve Requirement Principal Due 11/1/27 $$$ 112269459,,,055044000...066033 Isles of Bartram Park Community Development District Approved Budget Debt Service Series 2015 Special Assessment Bonds Interest Due 11/1/27 5 Isles of Bartram Park Amortization Schedule Community Development District Series 2015, Special Assessment Bonds Date Balance Principal Interest Annual 111111111111111111115555555555555555555T11111111111111111111///////////////////o////////////////////111111111111111111111111111111111111111t ///////////////////a////////////////////2223333333333444444l22223333333333444444s001122334455677889900112233445566778899 11111122222233333333334444444444555 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00111111112223344555555777777889999 4477000000113333334455555566666777788880099000000000000000005555555555555555550055,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 $ 5 ,2 11111222222223333334 6 00011233456666778889 0 00000000555555555555 ,,,,,,,,,,,,,,,,,,,,,000000000000000000000 -------------------000000000000000000000000000000000000000000 $ 3 ,1 111111111111111 1 1122223344556677778888990000111122222236000000223355557777889999111111355666699,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,800000000223355556666777700224444555555590022446666667788889999991111444444444991111122334444446666667788111111111116666 $ 8 ,5 44444444444444444444 1 22222222222222222222 0 33444445555556777777 ,,,,,,,,,,,,,,,,,,,,,400000001111334555788 -------------------303333345668888888889111111111111134466889 6 Description AFBdYuo2dp0gt2ee6td Ac3tu/a3l1s/ T2h6ru Pro6j Mecotendt hNsext Pro9je/c3t0ed/2 T6hru AFBpYpu 2rdo0gve2te7d REVENUES: ISCnpaterecrriyae lFs Ato Esrswaerasnrsidnm gSesunrtps-luOsn ( R1)oll $ 33 167548,,,007001058 $ 3367 809,,,878427202 $ 37,,580807 - $ 33 167649,,,377407228 $ 34 126534,,,047006089 TOTAL REVENUES $ 757,723 $ 749,435 $ 11,387 $ 760,822 $ 803,177 EXPENDITURES: IISPnnprttieneecrrciaeeiplss Catt la-- - l15 l1 /1-1 1/1/111/1 $ 111001579,,,058088044 - $ 1101 559,,,008008004 - 107,46$9 --- $ 111001 5579,,,,004800680049 $ 111100240557,,,,000400660099 TOTAL EXPENDITURES $ 332,469 $ 229,884 $ 107,469 $ 337,353 $ 477,538 Other Sources/(Uses) Interfund transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - TOTAL EXPENDITURES $ 332,469 $ 229,884 $ 107,469 $ 337,353 $ 477,538 EXCESS REVENUES (EXPENDITURES) $ 425,254 $ 519,550 $ (96,081) $ 423,469 $ 325,639 (1) Carry Forward is Net of Reserve Requirement Principal Due 11/1/27 $$$ 112023055,,,000066088...077055 Isles of Bartram Park Community Development District Approved Budget Debt Service Series 2017 Special Assessment Bonds Interest Due 11/1/27 7 Isles of Bartram Park Amortization Schedule Community Development District Series 2017, Special Assessment Bonds Date Balance Principal 1111111111111111111111555555555555555555555T1111111111111111111111/////////////////////o//////////////////////1111111111111111111111111111111111111111111t /////////////////////a//////////////////////222333333333344444444l2222333333333344444444s0011223344556677788990011223344556667778899 1111111122222222223333333333334444444 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,0011111122333333444555566777788999999 33669900001122334455555566667778899999999991122220000000000000000000555555555555555555005555,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000 $ 4 ,4 11111111111122222222337001222334445566677899900000000000005555555555,,,,,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000000000000 $ I 2 n ,8 11111t e2 11222233444455556666777788888899999900000 r3 8811222222334444555566667788999999999922557e,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,00033333333555566666677777788888899999900455s00000002222222244555566777777777777888866666t6000000112233333344555555555555555588899999 $ 7A ,n4 3333333333333333333333 0 3333333333333333333333n 3444455555566677778899u ,,,,,,,,,,,,,,,,,,,,,,,40011122255566777778999 a ---------------------70000023334555555555678l 50000000000014556668889 8 Description AFBdYuo2dp0gt2ee6td Ac3tu/a3l1s/ T2h6ru Pro6j Mecotendt hNsext Pro9je/c3t0ed/2 T6hru AFBpYpu 2rdo0gve2te7d REVENUES: ICCnaatrperirtyae lFs Rto eIrnswecraovrmed Te Braanlasnfecre In $1 53 154,,,560022093 9 18,,1881$78 - $ 55,6 92797 - $ 59 258,,,168612489 $1 44 176,,,516021061 TOTAL REVENUES $ 191,152 $ 100,005 $ 56,606 $ 156,611 $ 195,237 EXPENDITURES: CROaethppeiatriar Cl aOunrudrt elManyat iCnhteanragensce 10,00$0 -- 2,98$2 -- 1 (20,,0908$02 -) 10,00$0 -- 10,00$0 -- TOTAL EXPENDITURES $ 10,000 $ 2,982 $ 7,018 $ 10,000 $ 10,000 Other Sources/Uses Transfer In/(Out) $ - $ - $ - $ - $ - TOTAL OTHER SOURCES/(USES) $ - $ - $ - $ - $ - EXCESS REVENUES (EXPENDITURES) $ 181,152 $ 97,024 $ 49,588 $ 146,611 $ 185,237 Isles of Bartram Park Community Development District Approved Budget Capital Reserve Fund 9 Nrehigohobdo UOn&itMs B2Uo0nn1idt5 s B2Uo0nn1itd7ss FY 2027 FY2026 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 2027 FY2026 FY 2027 FY2026 Isles of Bartram Park Community Development District Non-Ad Valorem Assessments Comparison . Annual Maintenance Assessments Annual Debt Assessments Total Assessed Per Unit 10