Winter Garden Village at Fowler Groves Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817 | Phone: 407.723.5900 http://wgvcdd.com/

The following is the proposed agenda for the Winter Garden Village at Fowler Groves Community Development District Board of Supervisors’ Meeting scheduled to be held on Tuesday, June 2, 2026, at 11:30 a.m. at 3501 Quadrangle Blvd., Suite 197, Orlando, FL 32817.
For those unable to attend in person, please use the conference call information: Dial-In: 1-844-621-3956	Access Code:2539 895 0958
BOARD OF SUPERVISORS’ MEETING AGENDA
Administrative Matters
Roll call to confirm a quorum
Public Comment Period
Consideration of Nomination(s) for:
Vacant Seat 2 (Term Expires November 2028)
Vacant Seat 5 (Term Expires November 2026)
Swearing In New Supervisor (s)

Business Matters
Consideration of Pond 1A East Remediation
Land & Lakes LLC
Dragonfly Pond Works
Family 1 Landscaping LLC
Consideration of Drainage Pipe Cleanout Proposal with Smithwell Inc.
Review and Acceptance of the Annual Engineer’s Inspection Report (provided under separate cover)
Consideration of the Fee increase letter with NV5
Ratification of Payment Authorization Nos. 263 - 269
Review of District’s Financial Position
Other Business Staff Reports
District Counsel
Update Regarding Pond 1A East Litigation
District Engineer
District Manager
Next Meeting: July 22, 2026
Field Services Report Audience Comments Supervisor Requests

Adjournment

Consideration of Nomination(s) for:
Vacant Seat 2 (Term Expires November
2028)
Vacant Seat 5 (Term Expires November
2026)
Swearing In New Supervisor (s)

Consideration of Pond 1A East Remediation
Land & Lakes LLC
Dragonfly Pond Works
Family 1 Landscaping LLC

RECIPIENT:	
Winter Garden Village at Fowler Groves CDD	
Fowler Grove Boulevard Winter Garden, Florida 34787	

	
Quote #234	
Sent on	Mar 31, 2026	
Total	$150,625.00	

Product/Service	Description	Qty.	Unit Price	Total	
Pond A-1 East Drainage Improvement Project	Land and Lakes, LLC will provide all labor, materials, equipment, and supervision necessary to complete the Pond A-1 East drainage improvement project at Winter Garden Village at Fowler Groves CDD. The scope of work includes removing the existing hardpan from approximately 0.3 acres of the stormwater pond and replacing it with free-draining soil to improve drainage and pond function.	1	$150,625.00	$150,625.00	
	The existing pond bottom, currently at elevation 120.5, will be excavated to a depth of approximately 6 feet, reaching elevation 114.5. All removed hardpan material, estimated at approximately 2,950 cubic yards, will be hauled off-site using an excavator, front-end loader, and 20-yard dump trucks. Land and Lakes, LLC will then purchase, transport, and install approximately 2,950 cubic yards of free-draining soil and grade the pond back to elevation 120.5.		
	A designated staging area, as highlighted on the provided map, will be used for the project. Land and Lakes, LLC will place approximately 40 yards of crushed concrete in the staging area to help prevent off-site tracking. At the end of each workday, any tracking onto off-site areas will be swept and cleaned. All disturbed areas, including the pond bottom, will be sodded upon completion of the work. The project is estimated to take approximately 6 to 8 weeks to complete, weather permitting.		
	Pricing		
	Remove Hardpan (2,950 yards): $38,880.00 Equipment / Operators: $44,607.00
Add Free-Draining Soil (2,950 yards): $51,400 Sod for Disturbed Areas (includes pond bottom):
$13,938.00
Crushed Rock for Staging Area: $1800		
	Total: $150,625.00		
	50% Deposit Required Prior to Start of Work:		
	Land and Lakes, LLC agrees to commence service within 14 days, weather permitting, from the date of receipt of the signed agreement and/or any required governmental permits.		

$150,625.00

Total

This quote is valid for the next 30 days, after which values may be subject to change.

Proposal #30247

Date: 2/27/2026

On behalf of: Winter Garden Village CDD Ponds - Hereinafter collectively referred to as "Client" or "Owner."

Customer:

Winter Garden Village CDD Ponds 3004 Daniels Rd
Winter Garden, FL 34787

Property:

retention pond repairs

Dragonfly will provide pond maintenance and repair services as described below. This proposal scope and price is valid for for a period of 90 days. Please note:

A 25% down payment is required upon execution of agreement
Any additional repairs found during initial work and not included in this scope will be brought to your attention and can be addressed at additional cost with prior approval
Unless otherwise stated below, all Professional Engineering and survey work will be provided by others
We need clear access to pond area for equipment and loading
Access repair includes smoothing and grading of any disturbed areas followed by seeding and straw application; does not include sod or watering
Any damage to the curbs, sidewalks, or parking lot will be addressed separately and at additional cost with client approval; we will take care to avoid damage

Inspection Repairs

Pond A1 + A2 repairs

Repairs include:

	Remove vegetation in pond A! and spillway between A1+A1 west with bushhog and weed eaters.	
	Replace damaged reticuline grate on bubble-up structure #3 and secure with U-Channel rod	
	Replaced grates should be replaced with cast iron grates per FDOT Standard Index 425-052, 3	
	gate set. ·		
	Place displaced bubble-up structure #2 grate back onto the structure and re-secure with	
	UChannel rod.H		
	Remove fallen tree branches in Northeast corner of Pond A1 west. ·		
	Place displaced bubble-up structure #0 grate back onto the structure and re-secure with	
	UChannel rod. ·		
	Regrade eroded soil in front of pipe end section #2 to better dissipate standing water · .	
	Pond A1 + A2 repairs:	$11,650.00	

Vac Truck

Mobilization - Vactruck with operator & (2) Laborers Maintenance of traffic as needed
Flex-hose setup 100 ft.

Jetvac cleaning of stormwater structures that drain into dry retention area Includes jetting first 10-20 LF of connecting pipes
Onsite disposal of debris

ESTIMATED TIME OF COMPLETION 2 DAYS

SEWER COMBINATION VACTOR 2100 with 15CY DEBRIS TANK/80 GPM/2500 PSI

Need HDPE Corrugated Flexible Hose Disposal $850.00 Per Load

The below pricing is for Budgetary Purposes. The client will be invoiced for actual quantities used in the field at the time of the project. Below Unit Costs are based on disposal at an Dragonfly preferred disposal facility. If Customer specifies the disposal facility, additional costs will apply. Below unit costs are based on disposal facility approval of all waste as profiled by Dragonfly. Invoices will be submitted following removal of waste from the site(s). Final disposal documentation is not a prerequisite for invoicing. Below noted quantities are speculative. With the exception of minimums, all billing will be based on actual quantities at the above noted Unit Costs. All Unit Costs quoted by the hour apply portal-to-portal with a ten (10) hour minimum per day. Below costs include a standard recovery fee. Below Unit Costs are based on a non-union work force, no prevailing wages, no overtime work and no performance bond.

Additional costs related to unexpected, concealed, or unknown conditions or any delays at the project site shall be incurred by Customer. In the event that underground or above ground structures, cables, conduits, site features, property, materials, or equipment are destroyed, damaged, or rendered inoperable during the project, Dragonfly will not be held responsible. Additionally, Dragonfly shall not be liable for any consequential or special damages. By signing below Customer acknowledges that they have received, reviewed, and agree to the Dragonfly Terms and Conditions. The terms of this agreement are effective and binding on the Customer and Dragonfly upon written execution or initiation of performance of this Agreement
Vac Truck:	$12,418.00

Subtotal	$24,068.00	
Estimated Tax	$0.00	
Total	$24,068.00	

Payment Schedule

Schedule	Price	Sales Tax	Total Price	
25% down	$6,017.00	$0.00	$6,017.00	
completed	$18,051.00	$0.00	$18,051.00	
$24,068.00	$0.00	$24,068.00

	Terms & Conditions	

TERMS & CONDITIONS:

PAYMENT TERMS. Dragonfly Pond Works expects prompt payment for its Work. Toward that end, payment terms are as follows: the client will be billed either at the end of the project or in accordance with the payment schedule and terms outlined in this proposal. The payment terms for open invoices will be net 15 unless otherwise agreed upon between parties - an interest charge of 5% per month shall be applied to all balances over 30 days old. Dragonfly Pond Works and Client understand and agree that the prevailing party in a dispute, whether in a court of competent jurisdiction or in arbitration, shall be entitled to recovery of all costs, including attorney’s fees, collection fees, interest and court costs and/or arbitration
fees. Dragonfly Pond Works accepts checks, ACH, and credit card payments. Any fees incurred by Dragonfly in the course of accepting payments are subject to being added to customer billing to offset the impact of these fees to Dragonfly.
OFFER. This proposal constitutes an offer by Dragonfly Pond Works, LLC to perform the services described in the proposal (the “Work”) for Client in accordance with these terms and conditions. The proposal, including these terms and conditions and all other documents incorporated by reference shall, when accepted by Client, constitute the entire agreement of the parties regarding the Work. This proposal is good for a period of 90 days from Proposal Date.
ACCESS AND AUTHORIZATION. Client shall provide Dragonfly Pond Works with all necessary access to the area(s) in which the Work is to be performed. Unless otherwise specified, Client warrants that it has obtained (or will obtain prior to performance of the Work) all necessary permits, licenses, consents and authorizations required in connection with the performance of the Work. Delays related to Client’s (1) change in schedule, (2) failure to provide access to the property, and/or (3) failure to obtain required documentation may result in additional fees charged to the Client. Client shall maintain property insurance at or above the limits and coverage that are in place at the time of executing this agreement.
STRUCTURES AND UTILITIES. In the execution of the Work, Dragonfly Pond Works will take reasonable precautions to avoid damage to subterranean structures, roads, sidewalks and utilities. Any repairs to structures not specified or included on the repair scope and/or not accurately located and called out by the Client will be billed back to the Client on a time and materials basis plus a 15% fee. Any stumps, culverts, rocks or other obstacle will not be removed during project execution without a written change order signed by the Client and an authorized representative of Dragonfly Pond Works, which shall include the cost of removal and associated replacement and an extension of the project completion deadline, if applicable.
WARRANTY. Dragonfly Pond Works will perform the Work in a competent, professional manner in accordance with the customary standards of performance of the industry. Unless specifically set forth in this Agreement, Dragonfly Pond Works does not warrant or represent that the Work or any products will achieve any specific result, outcome, or performance. Client recognizes that subsurface conditions may vary from those encountered at the location where borings, surveys or explorations are made by Dragonfly Pond Works and that the data interpretations and recommendations of Dragonfly Pond Works’ personnel are based solely on the information available to them. Dragonfly Pond Works is not licensed to provide professional engineering and/or surveying opinions on the appropriate scope of work necessary to achieve a particular result. Dragonfly Pond Works encourages Client to retain a licensed engineer and/or surveyor to assess Client’s needs and approve of the scope of work set forth herein. If Client declines to retain a licensed engineer and/or surveyor, Client assumes that risk that the scope of work contained herein will not achieve the desired results. If equipment is supplied as part of this agreement, Client agrees that Dragonfly Pond Works will not be liable for any claims due to defective equipment or materials manufactured by third parties other than Dragonfly Pond Works.
RELATIONSHIP OF THE PARTIES. In performing the Work, Dragonfly Pond Works shall be acting in the capacity of an independent contractor to Client, and nothing herein shall be deemed to create a partnership, agency, joint venture or any other relationship between the parties.
INDEMNIFICATION. Client agrees to indemnify and hold Dragonfly Pond Works harmless from and against any and all damages, claims, delays, or costs (including court costs and attorneys’ fees) associated with or arising out of the Work to the fullest extent permitted by law, except to the extent any damages, claims, delays, or costs are ruled by a Court (or, if appliable, an arbitrator with jurisdiction over Dragonfly Pond Works) to have been caused by the negligence of Dragonfly Pond Works.
FORCE MAJEURE. Neither party shall be liable to the other party for its failure or delay in performing its obligations hereunder due to any contingency beyond such party’s reasonable control, including, without limitation, acts of God; fires; floods; wars; acts of war; sabotage; accidents; labor disputes or shortages; changes or interpretations of governmental laws, ordinances, rules and regulations; inability to obtain power, material, equipment or transportation; and any other similar or dissimilar contingency.

CHANGE ORDERS. Client may, upon written notice to Dragonfly Pond Works, request Dragonfly Pond Works to make changes in the scope of the Work. Dragonfly Pond Works shall thereupon use reasonable efforts to make such changes provided that if any requested changes cause an increase in the cost or time required for Dragonfly Pond Works’ performance and delivery, Client shall execute an agreement, in form and substance satisfactory to Dragonfly Pond Works, providing for an equitable adjustment in the compensation payable for the Work and the time for its performance and delivery. This includes additional costs as related to unforeseen permits, fees and changes in required coverages.
NON-SOLICITATIONOF EMPLOYEES. During the term of this agreement, and for a period of two (2) years thereafter, neither party shall, directly or indirectly, for such party’s own benefit or for the benefit of others, solicit for hire as an employee, consultant or otherwise any of the other party’s personnel who have performed services under this agreement, without the other party’s express written consent.
COMPENSATION. Client shall pay Dragonfly Pond Works for the Work in the amounts and at the times and in the manner set forth in the proposal.
NOTICES. Any notice required or permitted to be given hereunder shall be deemed to have been duly given if delivered by hand or sent by registered or certified mail, return receipt requested, and addressed: if to Dragonfly Pond Works, LLC PO Box 1089, Apex NC 27502; the address shown on the front hereof, or to such other address(es) which the parties may respectively designate to one another in accordance herewith. Notices shall be deemed to have been given on the date of mailing or hand delivery. The post office receipt showing the date of mailing shall be “prime facie” evidence thereof.

GOVERNING LAW and ARBITRATION. The agreement between the parties regarding the Work and their rights and obligation thereunder shall be governed by and construed in accordance with laws of the State of North Carolina. The parties agree that, to the fullest extent permissible under applicable law, any claims, disputes, or lawsuits arising out of or relating to this agreement or the Work shall be subject to final and binding arbitration. The arbitration shall be conducted pursuant to the Federal Arbitration Act and the North Carolina Revised Uniform Arbitration Act, using one arbitrator, applying North Carolina law, and conducting the arbitration in Raleigh, North Carolina. The parties intend to expedite the arbitration and limit discovery so as to reduce the costs of arbitration, and expressly agree to conduct the arbitration and obtain a final ruling from the arbitrator within six months of the arbitrator being appointed. The parties expressly agree that the arbitrator shall have the power, jurisdiction, and authority to award the prevailing party all costs, including attorney’s fees, collection fees, interest, court costs and/or arbitration fees.

By		By	
	Tony Halvorsen		
Date	2/27/2026	Date	
Dragonfly Pond Works, LLC	
Winter Garden Village CDD Ponds	

Family1Landscaping LLC 347-693-1008
Proposal for Bush Hogging Services Date: May 21, 2026
Property Address:
3004 Daniels Rd
Winter Garden, FL 34787 Dear Client,
Thank you for the opportunity to provide a proposal for bush hogging services at the above-mentioned property. Family1Landscaping LLC is pleased to submit the following proposal for the dried pond area that requires clearing and bush hogging.
Scope of Work:
Bush hogging and clearing of overgrown vegetation within the dried pond area
Removal and cutting of heavy grass and brush
Clean and professional completion of the work site
Project Cost:
Total Cost: $1,500 Estimated Completion Time:
Work is expected to be completed efficiently based on site conditions and weather conditions.
We appreciate the opportunity to work with you and look forward to providing quality service. Please feel free to contact us with any questions.
Sincerely, Jenny Harris
Family1Landscaping LLC 347-693-1008

	

Winter Garden Village at Fowler Groves Community Development District

Consideration of Drainage Pipe Cleanout Proposal with Smithwell Inc.

Smithwell Inc.	Estimate

Date	Estimate #	
1/28/2026	2763	

PO Box 120981
Clermont, FL 34712

Name / Address	
Winter Garden Village at Fowler Groves CD 3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817	

Project		
		
Description	Total	

Tractor Services... $500
Cut overgrown pond located next to Fifth Third Bank (using skid steer with brush cutter attachment or bush hogg.) Reinstall drain grate (one is visible, we assume other is still there just covered in growth.)
***NOTE: could be additional cost of other drain grate is located in bottom of drain structure.	
500.00	

Trash clean up... T&M
Once pond is cut, pick and remove any trash. Unable to provide a set price as we have no idea how much trash there is hidden below the growth and how long it will take to clean up.	
1.00	

Secure drain grates... Materials ONLY Locks and chains.	
1.00	

***Please note that line items listed in the amount of $1 are just notations for unknown costs (i.e. Options or T&M work.) The $1 amounts have no bearing on the actual cost of the item, service, or the total for the job.		
Phone #	Fax #	Web Site	Total	
$502.00	
352-241-4749		www.smithwell.com			

***Please note there will be a 4% processing fee added to your	Signature and date: 	
invoice for Credit Card Payments.***

Review and Acceptance of the Annual Engineer’s Inspection Report (provided under separate cover)

Consideration of the Fee Increase letter with NV5

NV5 INV-FL Standard Rates

NV5 INF-FL Standard Rates
Effective June 21, 2025 – June 20, 2026

Civil Engineering Division	Rate	
Director Engineering	$250/hr	
Senior Project Manager	$205/hr	
Project Manager/Professional Engineer	$190/hr	
Project Engineer	$150/hr	
Construction Engineering Inspections Division	Rate	
Director Construction Services/CEI Senior Project Engineer	$250/hr	
Construction Project Manager/CEI Project Administrator	$170/hr	
CEI Contract Support Specialist	$140/hr	
Senior Inspector/Supervisor	$125/hr	
Inspector	$115/hr	
Planning Division	Rate	
Director Planning	$250/hr	
Senior Project Manager	$205/hr	
Project Manager	$190/hr	
Professional Planner	$180/hr	
Project Planner	$150/hr	
Design Division	Rate	
Director Landscape Architecture	$250/hr	
Senior Project Manager	$205/hr	
Project Manager/Professional Landscape Architect	$190/hr	
Project Landscape Architect	$150/hr	
Designer	$130/hr	
Land Surveying Division	Rate	
Director/Professional Surveyor & Mapper	$250/hr	
Senior Project Manager	$205/hr	
Professional Surveyor & Mapper	$190/hr	
Chief of Surveys/Project Surveyor	$150/hr	
2-Man Field Crew	$200/hr	
3-Man Field Crew	$250/hr	
2-Man SUE Crew	$200/hr	
3-Man SUE Crew	$250/hr	
Vac-Truck	$350/hr	
GPS Field Operator/Robotics (1-man)	$150/hr	
Field Technician	$95/hr	
Ecological Division	Rate	
Senior Ecologist	$250/hr	
Ecologist III	$150/hr	
Ecologist II	$125/hr	
Ecologist I	$110/hr	
Geotechnical Division	Rate	
Director Geotechnical Engineer	$250/hr	
Senior Geotechnical Technician	$150/hr	
Geotechnical Technician	$110/hr	
Environmental	Rate	
Director Environmental	$250/hr	
Senior Project Manager	$205/hr	
Project Manager/Professional Engineer	$190/hr	
Staff Level Scientist/Engineer/Geologist	$120/hr	

NV5 INV-FL Standard Rates
Effective June 21, 2025 – June 20, 2026

All Divisions	Rate	
Depositions/Expert Witness	$500/hr	
Principals/Vice Presidents	$325/hr	
Director of Marketing + Communications	$220/hr	
Digital Communications Specialist	$150/hr	
Graphic Designer	$150/hr	
Senior CADD/GIS Designer	$150/hr	
CADD Designer II/GIS Technician	$135/hr	
CADD Designer I/GIS Technician	$110/hr	
Project Coordinator	$90/hr	
Project Interns	$80/hr	
Project Assistant / Administrative Assistant	$80/hr	

Winter Garden Village at Fowler Groves Community Development District

Ratification of Payment Authorization Nos.
263 - 269

Payment Authorization No. 263
3/10/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
28934	Grau and Associates (WGV2)	03/02/2026	Winter Garden Village at Fowler Groves	4,200.00	
140951	PFM Group Consulting LLC (WGV2)	03/03/2026	Winter Garden Village at Fowler Groves	32.25	
8290	VGlobalTech (WGV2)	03/01/2026	Winter Garden Village at Fowler Groves	125.00	
			Total:	4,357.25	

Payment Authorization No. 264
3/25/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
14553	Kilinski Van Wyk, PLLC (WGV2)	03/19/2026	Winter Garden Village at Fowler Groves	567.00	
DM-03-2026-68	PFM Group Consulting LLC (WGV2)	03/05/2026	Winter Garden Village at Fowler Groves	1,916.67	
			Total:	2,483.67	

Payment Authorization No. 265
3/31/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
2171	Greenlee Law, PLLC (WGV2)	03/27/2026	Winter Garden Village at Fowler Groves	2,635.00	
1604	Spofford Law PA (WGV2)	03/23/2026	Winter Garden Village at Fowler Groves	1,733.75	
8342	VGlobalTech (WGV2)	03/31/2026	Winter Garden Village at Fowler Groves	300.00	
			Total:	4,668.75	

Payment Authorization No. 266
4/8/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
2165	Greenlee Law, PLLC (WGV2)	03/08/2026	Winter Garden Village at Fowler Groves	552.50	
004110	LLS Tax Solutions Inc. (WGV2)	04/02/2026	Winter Garden Village at Fowler Groves	500.00	
508719	NV5 (WGV2)	04/03/2026	Winter Garden Village at Fowler Groves	1,175.00	
8425	VGlobalTech (WGV2)	04/01/2026	Winter Garden Village at Fowler Groves	125.00	
			Total:	2,352.50	

Payment Authorization No. 267
4/15/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
26-01131W	Business Observer (WGV2)	04/09/2026	Winter Garden Village at Fowler Groves	37.34	
14797	Kilinski Van Wyk, PLLC (WGV2)	04/12/2026	Winter Garden Village at Fowler Groves	4,780.50	
DM-04-2026-73	PFM Management Services LLC (WGV2)	04/05/2026	Winter Garden Village at Fowler Groves	1,916.67	
			Total:	6,734.51	

Payment Authorization No. 268
4/29/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
2026.04.22	Doris Houck (WGV2)	04/22/2026	Winter Garden Village at Fowler Groves	200.00	
2026.04.22	Jeffrey F Calvert (WGV2)	04/22/2026	Winter Garden Village at Fowler Groves	200.00	
492575	NV5 (WGV2)	01/05/2026	Winter Garden Village at Fowler Groves	470.00	
2026.04.22	Ronald Houck (WGV2)	04/22/2026	Winter Garden Village at Fowler Groves	200.00	
			Total:	1,070.00	

Payment Authorization No. 269
5/13/2026

Invoice No	Supplier	Invoice Date	Property	Invoice Amount	
515286	NV5 (WGV2)	05/11/2026	Winter Garden Village at Fowler Groves	352.50	
DM-05-2026-70	PFM Management Services LLC (WGV2)	05/05/2026	Winter Garden Village at Fowler Groves	1,916.67	
DM-05-2026-74	PFM Management Services LLC (WGV2)	05/05/2026	Winter Garden Village at Fowler Groves	150.00	
OE-EXP-05-2026-61	PFM Management Services LLC (WGV2)	05/06/2026	Winter Garden Village at Fowler Groves	0.74	
			Total:	2,419.91	

Winter Garden Village at Fowler Groves Community Development District

Review of District’s Financial Position

Winter Garden Village at Fowler Groves CDD
April 2026 Financial Package

April 30, 2026

PFM Management Services LLC
3501 Quadrangle Blvd
Suite 270
Orlando, FL 32817
(407) 723-5900

Winter Garden Village at Fowler Groves
Statement of Financial Position As of 4/30/2026

	General Fund	Debt Service Fund		Capital Projects Fund	
	
Assets			
Current Assets				
General Checking Account	$355,531.92			
Money Market Account	170,503.89			
Assessments Receivable	474.64			
Prepaid Expenses	565.14			
Assessments Receivable	$7,695.06			
Debt Service Reserve 2016A	651,282.00			
Revenue 2016A	2,378,011.17			
General 2016A	5,361.44			
Total Current Assets	$527,075.59	$3,042,349.67		$0.00	

Investments				
Amount Available in Debt Service Funds				
Amount To Be Provided				
Total Investments	$0.00	$0.00		$0.00	
Total Assets	$527,075.59	$3,042,349.67		$0.00	

Liabilities and Net Assets			
Current Liabilities				
Accounts Payable	$600.00			
Deferred Revenue	474.64			
Deferred Revenue	$7,695.06			
Total Current Liabilities	$1,074.64	$7,695.06		$0.00	

Long Term Liabilities				
Revenue Bonds Payable - Long-Term				
Total Long Term Liabilities	$0.00	$0.00		$0.00	
Total Liabilities	$1,074.64	$7,695.06		$0.00	

Net Assets				
Net Assets, Unrestricted	$48,313.88			
Current Year Net Assets, Unrestricted	2,000.00			
Net Assets - General Government	394,391.43			
Current Year Net Assets - General Government	81,295.64			
Net Assets, Unrestricted	$1,853,145.25			
Current Year Net Assets, Unrestricted	1,322,729.36			
Net Assets - General Government	(141,220.00)			
Net Assets, Unrestricted			$48,551.67	
Net Assets - General Government			(48,551.67)	
Total Net Assets	$526,000.95	$3,034,654.61		$0.00	
				
Total Liabilities and Net Assets	$527,075.59	$3,042,349.67		$0.00	

Long Term Debt Group		Total	

$0.00		

$355,531.92 170,503.89
474.64
565.14
7,695.06
651,282.00
2,378,011.17
5,361.44
$3,569,425.26	

$3,034,654.61 12,700,345.39
$15,735,000.00		

$3,034,654.61 12,700,345.39
$15,735,000.00	
$15,735,000.00		$19,304,425.26	

$0.00		

$600.00 474.64
7,695.06
$8,769.70	

$15,735,000.00
$15,735,000.00		

$15,735,000.00
$15,735,000.00	
$15,735,000.00		$15,743,769.70	

$0.00		

$48,313.88 2,000.00
394,391.43
81,295.64
1,853,145.25
1,322,729.36
(141,220.00)
48,551.67
(48,551.67)
$3,560,655.56	
			
$15,735,000.00		$19,304,425.26	

Winter Garden Village at Fowler Groves
Statement of Activities As of 4/30/2026	
	
General Fund		Debt Service Fund		Capital Projects Fund		Long Term Debt Group		
Total	

Revenues										
On-Roll Assessments	$126,550.36								$126,550.36	
Other Revenue	2,000.00								2,000.00	
On-Roll Assessments			$1,584,151.88						1,584,151.88	
Total Revenues	$128,550.36		$1,584,151.88		$0.00		$0.00		$1,712,702.24	
Expenses										
Supervisor Fees	$1,800.00								$1,800.00	
Trustee Services	6,818.25								6,818.25	
Management	13,416.69								13,416.69	
Engineering	2,115.00								2,115.00	
Disclosure	1,000.00								1,000.00	
District Counsel	12,942.75								12,942.75	
Assessment Administration	5,000.00								5,000.00	
Audit	4,200.00								4,200.00	
Arbitrage	500.00								500.00	
Tax Preparation	32.25								32.25	
Postage & Shipping	1.48								1.48	
Legal Advertising	211.17								211.17	
Web Site Maintenance	1,475.00								1,475.00	
Dues, Licenses, and Fees	175.00								175.00	
General Insurance	7,983.00								7,983.00	
Interest Payments			$311,521.88						311,521.88	
Total Expenses	$57,670.59		$311,521.88		$0.00		$0.00		$369,192.47	
Other Revenues (Expenses) & Gains (Losses)										
Interest Income	$12,415.87								$12,415.87	
Interest Income			$50,099.36						50,099.36	
Total Other Revenues (Expenses) & Gains (Losses)	$12,415.87		$50,099.36		$0.00		$0.00		$62,515.23	
Change In Net Assets	$83,295.64		$1,322,729.36		$0.00		$0.00		$1,406,025.00	

Net Assets At Beginning Of Year	$442,705.31		$1,711,925.25		$0.00		$0.00		$2,154,630.56	

Net Assets At End Of Year	

$526,000.95		

$3,034,654.61		

$0.00		

$0.00		

$3,560,655.56	

Winter Garden Village at Fowler Groves
Budget to Actual
For the Month Ending 4/30/2026

Year To Date

	Actual			Budget			Variance		Adopted Budget	

$	

126,550.36		

$	

74,097.94		

$	

52,452.42		

$ 127,025.00	
	2,000.00			-			2,000.00		-	
	46,109.00			46,109.00			-		79,043.95	
$	174,659.36		$	120,206.94		$	54,452.42		$ 206,068.95	

$	
1,800.00		
$	
933.31		
$	
866.69		
$	1,600.00	
	6,818.25			5,833.31			984.94		10,000.00	
	13,416.69			13,416.69			-		23,000.00	
	2,115.00			11,666.69			(9,551.69)		20,000.00	
	1,000.00			875.00			125.00		1,500.00	
	-			2,916.69			(2,916.69)		5,000.00	
	12,942.75			17,500.00			(4,557.25)		30,000.00	
	5,000.00			2,916.69			2,083.31		5,000.00	
	-			145.81			(145.81)		250.00	
	4,200.00			2,391.69			1,808.31		4,100.00	
	500.00			291.69			208.31		500.00	
	32.25			14.56			17.69		25.00	
	1.48			116.69			(115.21)		200.00	
	-			116.69			(116.69)		200.00	
	211.17			1,166.69			(955.52)		2,000.00	
	-			1,137.50			(1,137.50)		1,950.00	
	-			350.00			(350.00)		600.00	
	-			102.06			(102.06)		175.00	
	1,475.00			1,575.00			(100.00)		2,700.00	
	-			4,375.00			(4,375.00)		7,500.00	
	175.00			102.06			72.94		175.00	
	7,983.00			4,909.38			3,073.62		8,416.10	
	-			35,000.00			(35,000.00)		60,000.00	
	-			2,333.31			(2,333.31)		4,000.00	
	-			10,020.43			(10,020.43)		17,177.85	
$	57,670.59		$	120,206.94		$	(62,536.35)		$ 206,068.95	
 $		57,670.59		 $		120,206.94		 $		(62,536.35)			$	-	
$	116,988.77		$	-		$	116,988.77		$	-	

$	
12,415.87		
$	
-		
$	12,415.87		
$	-	
$	12,415.87		$	-		$	12,415.87		$	-	
$	129,404.64		$	-		$	129,404.64		$	-	

FY 2026

Percentage

Revenues
On-Roll Assessments Other Revenue
Carry Forward Revenue
Net Revenues
General & Administrative Expenses
Supervisor Fees Trustee Services Management Engineering Disclosure Property Appraiser District Counsel
Assessment Administration Reamortization Schedule Audit
Arbitrage
Tax Preparation Postage & Shipping Copies
Legal Advertising Contingency Meeting Room Office Supplies
Web Site Maintenance Field Supplies (Other) Dues, Licenses, and Fees General Insurance
Pond Maintenance Hurricane Cleanup Reserve
Total General & Administrative Expenses

Total Expenses
Income (Loss) from Operations Other Income (Expense)
Interest Income
Total Other Income (Expense)

Net Income (Loss)

99.63%
- 58.33%

84.76%

112.50%
68.18%
58.33%
10.58%
66.67%
0.00%
43.14%
100.00%
0.00%
102.44%
100.00%
129.00%
0.74%
0.00%
10.56%
0.00%
0.00%
0.00%
54.63%
0.00%
100.00%
94.85%
0.00%
0.00%
0.00%

27.99%

Staff Reports

Field Service Report

Winter Garden Village CDD Field Service Report
PFM Field Service
Yaima Rodriguez Morales
yrodriguezmorales@triadassocmgmt.com
(352) 602-4803

Created: Mon, 05/08/2026

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(1)	Pond

Created:	Fri, 5/8/2026 Overgrown vegetation

(2)	Pond right side
Created:	Fri, 5/8/2026
It doesn't seem that it been maintained

(3)	Pond
Created:	Fri, 5/8/2026 Fallen tree

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(4)	Pond side (right)
Created:	Fri, 5/8/2026 Fallen tree

(5)	No trespassing sign
Created:	Fri, 5/8/2026

(6)	Pond side (left)
Created:	Fri, 5/8/2026 Fallen No trespassing sign

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(7)	Fence
Created:	Fri, 5/8/2026

(8)	Pond
Created:	Fri, 5/8/2026 Trash presence

(9)	Drain
Created:	Fri, 5/8/2026 Broken grate

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(10)	Pond
Created:	Fri, 5/8/2026

(11)	Drain
Created:	Fri, 5/8/2026 Needs to be clean round

(12)	Pond
Created:	Fri, 5/8/2026

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(13)	No tresspasing sign Created: Fri, 5/8/2026 Mold presence

(14)	Pond 2
Created:	Fri, 5/8/2026 Open drain

(15)	Pond 2
Created:	Fri, 5/8/2026 Overgrown vegetation

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(16)

(17)

Pond 2 (right) Created:	Fri, 5/8/2026 Fallen branches

Pond 2
Created:	Fri, 5/8/2026

(18)	Pond 2
Created:	Fri, 5/8/2026 Fence

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(19)	Pond 2
Created:	Fri, 5/8/2026 Graﬃti

(20)	Pond 2
Created:	Fri, 5/8/2026
Branches have been trimmed. Damage in caps of fence

(21)	Pond 2
Created:	Fri, 5/8/2026

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(22)	Pond 2
Created:	Fri, 5/8/2026

(23)	Pond 2
Created:	Fri, 5/8/2026

(24)	Pond 3
Created:	Fri, 5/8/2026 Fallen tree at the end

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(25)	Pond 3
Created:	Fri, 5/8/2026

(26)	Pond 3
Created:	Fri, 5/8/2026

(27)	Pond 2
Created:	Fri, 5/8/2026 Drain, water presence

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(28)	Pond 2
Created:	Fri, 5/8/2026 Graﬃti

(29)	Pond 2
Created:	Fri, 5/8/2026
Drain, water presence and vegetation

(30)	Pond 2
Created:	Fri, 5/8/2026 Drain

Title:	Report: 5/8/2026 08:56	Group:	Winter Garden	Created:	Fri, 5/8/2026	No. Items:	31

(31)

Pond 2
Created:	Fri, 5/8/2026 Drain