WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

COLLIER COUNTY REGULAR BOARD MEETING APRIL 3, 2025
1:00 P.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410
www.windingcypresscdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
Clubhouse at Winding Cypress 7180 Winding Cypress Drive Naples, Florida 34114 REGULAR BOARD MEETING
April 3, 2025
1:00 p.m.

Call to Order
Pledge of Allegiance
Proof of Publication.	Page 1
Establish a Quorum
Additions or Deletions to Agenda
Approval of Minutes
March 6, 2025 Regular Board Meeting Minutes…	Page 2
Old Business
Update on Lake Bank Remediation
New Business
Discussion Regarding Lake Bank Remediation Project
Discussion Regarding Passarella and Associates Proposal…	Page 5
Administrative Matters
Manager’s Report
Financials…	Page 12
Attorney’s Report
Comments from the Public
Board Members Comments
Adjourn

Publication Date 2025-03-25

Subcategory Miscellaneous Notices

NOTICE OF BOARD MEETING OF THE
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Winding Cypress Community Development District (the District) will hold a Board Meeting on April 3, 2025, at 1:00 p.m. at the Clubhouse at Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114.
The Board Meeting is open to the public and will be conducted in accordance with the provisions of Florida law for community development districts. The Board Meeting may be continued in progress without additional notice to a time, date, and location stated on the record. A copy of the agenda for the Board Meeting may be obtained from the Districts website or from the District Manager, Special District Services, located at 2501A Burns Road, Palm Beach Gardens, Florida 33410. There may be occasions when one or more Supervisors will participate by telephone.
Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this Board Meeting is asked to advise the District Office at least forty-eight (48) hours before the meeting by contacting the District Manager at (561) 630-4922 and/or toll free at 1-877-737-4922. If you are hearing or speech impaired, please contact the Florida Relay Service at 1-800-955-8770, who can aid you in contacting the District Office.
A person who decides to appeal any decision made at this Board Meeting with respect to any matter considered at the Board Meeting 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 the appeal is to be based.
Meetings may be cancelled from time to time without advertised notice. WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
www.windingcypresscdd.org No.11155085 March 25, 2025

Page 1

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
REGULAR BOARD MEETING MARCH 6, 2025

CALL TO ORDER

The March 6, 2025, Regular Board Meeting of the Winding Cypress Community Development District (the “District”) was called to order at 1:02 p.m. at the Clubhouse at Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114.

PLEDGE OF ALLEGIANCE

PROOF OF PUBLICATION

Proof of publication was presented that Notice of the Regular Board Meeting had been published in the
Naples Daily News on February 25, 2025, as legally required.

ESTABLISH A QUORUM
It was determined that the attendance of the following Supervisors constituted a quorum and it was in order to proceed with the meeting:

Chairperson	Barbara Powell	Present	
Vice Chairman	Alex Petrovsky	Present	
Supervisor	Gerard O’Donohue	Present	
Supervisor	Patrick Cirello	Present	
Supervisor	Susan Broucek	Present	

Also present were the following Staff members:

District Manager	Michelle Krizen	Special District Services, Inc.	
District Counsel	Alyssa Willson (via phone)	Kutak Rock	
District Engineer	Ted Tryka	LJA Engineering	

Also present were those indicated on the attached sign-in sheet.

ADDITIONS OR DELETIONS TO THE AGENDA

There was a consensus of the Board to add Pipes in Lake Banks under New Business.

APPROVAL OF MINUTES
January 16, 2025, Workshop

A motion was made by Supervisor Ciriello, seconded by Supervisor O’Donohue and passed unanimously approving the minutes of the January 16, 2025, Workshop, as presented.

February 6, 2025, Regular Board Meeting

A motion was made by Chairperson Powell, seconded by Supervisor O’Donohue and passed unanimously approving the minutes of the February 6, 2025, Regular Board Meeting, as presented.

OLD BUSINESS
Update on Lake Bank Remediation

It was noted that the contractor started work last week and the District Manager has since received a few emails and calls from residents speaking highly of the contractor. The work will be ongoing and further updates will be provided as they become available.

NEW BUSINESS

The District was made aware of a pipe in Lake 1-3 yesterday, a few sites down from the area the District is working. District Counsel was directed to draft correspondence to the HOA and ARC to see if this work was approved. This item will be discussed again as more information becomes available.

ADMINISTRATIVE MATTERS
Manager’s Report
Financials

The financials were presented to the Board. There were no questions at this time.

Ms. Krizen reminded the Board that the Fiscal Year 2025/2026 Proposed Budget would be presented shortly and that now was the time to reach out to her about items for the next fiscal year.

The District thanked the HOA for helping to communicate with the homeowners.

There was a consensus of the Board to cancel the March Workshop and the next meeting would be held April 3, 2025.

Attorneys’ Report

Ms. Willson had nothing to report but was available for questions.

COMMENTS FROM THE PUBLIC

There were no comments from the public at this time.

BOARD MEMBER COMMENTS

There were no further comments from the Board Members.
ADJOURNMENT

There being no further business to address, the Regular Board Meeting was adjourned at 1:21 p.m. by Chairperson Powell, seconded by Supervisor Ciriello. There were no objections.

	
Chairperson/Vice Chairman		Secretary/Assistant Secretary Date Approved		

PAI Use Only: Project No. 24WCC4345

PROFESSIONAL SERVICES AGREEMENT
SECTION 1 – GENERAL
THIS IS AN AGREEMENT made as of 	, 2025, between Winding Cypress Community Development District (“DISTRICT”) and Passarella & Associates, Inc. (“CONSULTANT”).

This Agreement is for Winding Cypress CDD (“Project”) located in Sections 26 and 35, Township 50 South, Range 26 East and Sections 2 and 3, Township 51 South, Range 26 East, Collier County, Florida.
DISTRICT and CONSULTANT in consideration of their mutual covenants herein agree in respect of the performance or furnishing of professional ecological services (“Services”) by CONSULTANT with respect to the Project and the payment for those services by DISTRICT as set forth below.

DISTRICT and CONSULTANT each is hereby bound and the partners, successors, executors, administrators, assigns and legal representatives of DISTRICT and CONSULTANT are hereby bound to the other party to this Agreement and to the partners, successors, executors, administrators, assigns and legal representatives of such other party, in respect to all covenants, agreements, and obligations of this Agreement.

SECTION 2 – SCOPE OF SERVICES
Execution of this Agreement by CONSULTANT and DISTRICT constitutes DISTRICT’S written authorization to CONSULTANT to proceed on the date first above written with the Services described in Exhibit A, (“Scope of Services”) and in the other exhibits listed below. This Agreement will become effective on the date first above written.

SECTION 3 – COMPENSATION
For services provided and performed by CONSULTANT for providing and performing the Task(s) set forth and enumerated in Exhibit A entitled “Scope of Services,” the DISTRICT shall compensate the CONSULTANT as provided in Exhibit B.

For Reimbursable Expenses, in addition to payments provided for CONSULTANT and CONSULTANT’s Sub-Consultants, DISTRICT shall pay CONSULTANT for reimbursable expenses incurred by CONSULTANT as set forth in Exhibit B.

Invoices for CONSULTANT’s services, Sub-Consultants, and Reimbursable Expenses will be prepared in accordance with CONSULTANT’s standard invoicing practices and will be submitted to DISTRICT by CONSULTANT at least monthly. The amount billed for these services will be calculated on the basis set forth in Exhibit B. Invoices are due and payable on receipt.
If DISTRICT fails to make any payment due to CONSULTANT for services and expenses within thirty days after receipt of CONSULTANT’s invoice, CONSULTANT may, after giving seven day’s written notice to DISTRICT, suspend services under this Agreement until CONSULTANT has been paid in full all amounts due for services, expenses and charges. In the event of a disputed or contested billing, only that portion so contested may be withheld from payment, and the undisputed portion will be paid.
If either the DISTRICT or CONSULTANT terminates this Agreement, CONSULTANT will be paid for all services performed or furnished in accordance with this Agreement by CONSULTANT through the date

of termination on the basis specified in Exhibit B including any costs reasonably incurred by CONSULTANT that are directly attributable to the termination. CONSULTANT will be paid for the charges of CONSULTANT’s Sub-Consultants employed to perform or furnish services to the extent such services have been performed or furnished in accordance with this Agreement through the effective date of the termination. CONSULTANT also will be paid for all unpaid Reimbursable Expenses.

SECTION 4 – STANDARD OF PERFORMANCE
The standard of care for all professional consulting and related services furnished by CONSULTANT under this Agreement will be the care and skill ordinarily used by members of the CONSULTANT’s profession practicing under the same or similar circumstances at the same time and in the same locality. CONSULTANT makes no warrantees, expressed or implied, under this Agreement or otherwise, in conjunction with CONSULTANT’s services.

SECTION 5 – LIMITATION OF LIABILITY
CONSULTANT’s total liability to DISTRICT for any loss or damage, including but not limited to special and consequential damages arising out of or in conjunction with the performance of services or any other cause, including CONSULTANT’s professional negligent acts, errors, or omissions, shall not exceed the CONSULTANT’s compensation, and DISTRICT hereby releases and holds harmless CONSULTANT from any liability above such amount.

SECTION 6 – COUNTERPARTS
This Agreement may be executed in counterparts, each of which may be an original, but all of which together shall constitute one and the same agreement. Any counterpart may be delivered by facsimile transmission or by electronic communication in portable document format (.pdf) and the Parties agree that their electronically transmitted signatures shall have the same effect as manually transmitted signatures.

SECTION 7 – EXHIBITS
This Agreement is subject to the provisions of the following Exhibits (if checked) which are attached to and made a part of this Agreement:
Exhibit A.	 “Scope of Services” Exhibit B.	 “Compensation”
Exhibit C.	 “Consultant’s Hourly Rate Schedule” Exhibit D.	 “Reimbursables”
IN WITNESS WHEREOF, the Parties warrant and represent that they are authorized to enter into this Agreement for Professional Services. DISTRICT hereby authorizes the performance of the services in Exhibit A and agrees to pay the charges resulting therefrom as identified in Exhibit B. As DISTRICT or DISTRICT’s legal representative, I have read, understand, and agree to the business terms and conditions contained herein including the CONSULTANT’s Limited Liability printed on Page 1 of this Agreement.

REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK

DISTRICT:	CONSULTANT:

Winding Cypress Community Development District

Passarella & Associates, Inc.

Signature			Signature	
By:		
Name Typed or Printed		By:	 Kenneth C. Passarella	 Name Typed or Printed	
Title:	Title:	President

Address for giving notices:	Address for giving notices:

Winding Cypress Community Development District

Passarella & Associates, Inc.

c/o Special District Services, Inc.	13620 Metropolis Avenue, Suite 200
The Oaks Center	Fort Myers, Florida 33912
2501 A Burns Road	Phone:  (239) 274-0067
Palm Beach Gardens, Florida 33410	Fax:	(239) 274-0069
Phone:	 (561) 630-4922 Fax:	(	)	-
Attest: 	
Signature
(IF CORPORATION, AFFIX CORPORATE SEAL)

OR

State of 	 County of 	
The foregoing instrument was acknowledged before me this 	 day of 	, 20	, by
	 who is personally known to me or who has produced 	 as identification.

Notary Public
Name typed, printed or stamped	(Seal)

EXHIBIT A

Exhibit A consisting of one (1) page referred to and controlled by the terms and conditions contained in the Professional Services Agreement between DISTRICT and CONSULTANT for professional services dated
	, 2025.

Services not set forth in this Exhibit A, or not listed or described herein, are expressly excluded from the Scope of the Professional Services of the CONSULTANT. The CONSULTANT assumes no responsibility to perform any services not specifically identified and/or otherwise described in this Exhibit A.
Initial: DISTRICT     
CONSULTANT 	
SCOPE OF SERVICES

Task	Description

1.0	Environmental Services
Conduct review of the community development district (CDD) owned conservation lands to identify and map the occurrence of exotic vegetation.
Prepare for and attend one scheduled District Board meeting to review preserve condition and results of the site review.

The following assumption was used for the development of Consultant’s work scope and costs:
Scope of work is valid from March - September 2025.

Exhibit A	1 of 1

EXHIBIT B

Exhibit B consisting of one (1) page referred to and controlled by the terms and conditions contained in the Professional Services Agreement between DISTRICT and CONSULTANT for professional services dated
	, 2025.

Initial: DISTRICT 	
CONSULTANT 	
COMPENSATION
For services provided and performed by CONSULTANT for providing and performing the Task(s) set forth and enumerated in Exhibit A entitled “Scope of Services,” the DISTRICT shall compensate the CONSULTANT as follows:

Task	Description	Fee Type	Amount	
1.0	Environmental Services	T&M; NTE	$7,500.00	
Total:	$7,500.00	

Fee Type Definition:
Time and Materials (T & M); Not to Exceed (NTE): For the actual hours expended by the CONSULTANT’s professional and technical personnel, multiplied by the applicable hourly rates for each classification or position on the CONSULTANT’s hourly rate schedule in effect at the time the services are rendered. CONSULTANT will not exceed these costs without prior written approval by DISTRICT. The current hourly rate schedule is included as Exhibit C of this Agreement. CONSULTANT shall provide DISTRICT with CONSULTANT’s annual increases to the current standard billing rate 30 days prior to incurring costs under any rate increases.

Exhibit B	1 of 1

EXHIBIT C

Exhibit C consisting of one (1) page referred to and controlled by the terms and conditions contained in the Professional Services Agreement between DISTRICT and CONSULTANT for professional services dated
	, 2025.

Initial: DISTRICT 	
CONSULTANT 	
CONSULTANT’S HOURLY RATE SCHEDULE
Principal	$300.00/hr.
Senior Ecologist III	$250.00/hr.
Senior Ecologist II	$200.00/hr.
Senior Ecologist I	$180.00/hr.
Ecologist III	$160.00/hr.
Ecologist II	$140.00/hr.
Ecologist I	$125.00/hr.
Environmental Technician	$105.00/hr. GIS Manager	$175.00/hr.
GIS Analyst III	$150.00/hr.
GIS Analyst II	$130.00/hr.
GIS Analyst I	$110.00/hr.
AutoCAD Manager	$175.00/hr.
AutoCAD III	$150.00/hr.
AutoCAD II	$130.00/hr.
AutoCAD I	$110.00/hr.
Administrative Assistant III	$ 95.00/hr. Administrative Assistant II	$ 80.00/hr. Administrative Assistant I	$ 65.00/hr. Reimbursable Expenses		Cost

EXHIBIT D

Exhibit D consisting of one (1) page referred to and controlled by the terms and conditions contained in the Professional Services Agreement between DISTRICT and CONSULTANT for professional services dated
	, 2025.

Initial: DISTRICT 	
CONSULTANT 	
CONSULTANT’S REIMBURSABLES

Bond
(line dwg. with no aerials or other graphics)

$10.00 (24x36); $20.00 (36x48); $25.00 (36x62)
Other sizes – $1.67 per square foot
*Mounted Billed at Cost

Aerial Photos	$30.00 (24x36); $60.00 (36x48); $75.00 (36x62) Other sizes – $5.00 per square foot
*Mounted Billed at Cost
Color Photos	$2.75 (8x11); $3.00 (8x14); $3.50 (11x17)
Xerox	$0.15 (8x11); $0.25 (8x14); $0.35 (11x17)
Courier	Billed at Cost
FedEx/Overnight Delivery	Billed at Cost

Winding Cypress Community Development District

Financial Report For February 2025

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
FEBRUARY 2025

REVENUES	Annual Budget
10/1/24 - 9/30/25	
Actual Feb-25	Year To Date Actual
10/1/24 - 2/28/25	
O & M (Operation & Maintenance) Assessments	608,951	10,271	583,101	
Debt Assessments (2015)	526,216	8,881	503,261	
Debt Assessments (2019)	310,259	5,233	296,540	
Other Revenue	0	0	0	
Interest Income - Operating	12,000	2,666	13,837	
Interest Income - Preserve Areas	0	2,291	12,867	
TOTAL REVENUES	$	1,457,426	$	29,342	$	1,409,606	
				
EXPENDITURES				
Administrative Expenditures				
Supervisor Fees	12,000	200	1,000	
Payroll Taxes - Employer	960	15	76	
Management	51,492	4,291	21,455	
Legal	25,500	0	11,947	
Legal & Engineering - Extraordinary	0	0	20,371	
Assessment Roll	5,000	0	0	
Audit Fees	4,300	0	0	
Arbitrage Rebate Fee	650	0	0	
Insurance	7,255	0	6,858	
Legal Advertisements	5,500	490	1,715	
Miscellaneous	733	181	1,077	
Postage	600	48	309	
Office Supplies	850	65	304	
Dues & Subscriptions	175	0	175	
Trustee Fee	8,300	4,031	8,278	
Continuing Disclosure Fee	1,000	0	0	
TOTAL ADMINISTRATIVE EXPENDITURES	$	124,315	$	9,321	$	73,565	
				
Maintenance Expenditures				
Engineering/Inspections	25,000	5,093	5,092	
Preserve Maintenance	79,700	0	0	
Lake Bank Maintenance	75,000	0	0	
Lake Remediation	315,265	0	0	
Pipe Maintenance	0	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	494,965	$	5,093	$	5,092	
				
TOTAL EXPENDITURES	$	619,280	$	14,414	$	78,657	
				
REVENUES LESS EXPENDITURES	$	838,146	$	14,928	$	1,330,949	
				
Bond Payments (2015)	(486,750)	(8,529)	(473,840)	
Bond Payments (2019)	(286,990)	(5,026)	(279,204)	
				
BALANCE	$	64,406	$	1,373	$	577,905	
				
County Appraiser & Tax Collector Fees	(49,867)	(478)	(26,552)	
Discounts For Early Payments	(58,539)	(488)	(54,231)	
				
EXCESS/ (SHORTFALL)	$	(44,000)	$	407	$	497,122	
				
CARRYOVER FROM PRIOR YEAR	44,000	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	407	$	497,122	
				
Operating Account Bank Balance As Of 2/28/25	$	962,304.96		
Accounts Payable As Of 2/28/25	$	64,899.39		
Accounts Receivable As Of 2/28/25	$	-		
Lake Remediation Reserve As Of 2/28/25	$	345,000.00		
Available Funds As Of 2/28/25	$	552,405.57		

822,957.66

$

Preserve Areas Bank Account As Of 2/28/25

Preserve Areas Funds Totaling $748,196 Are Designated For A Long Term Management Fund For The Preserve Areas. These Funds Cannot Be Used For District Operations.

Winding Cypress Community Development District
Budget vs. Actual
October 2024 - February 2025

Oct 24 - Feb 25	24/25 Budget	$ Over Budget	% of Budget
			
Ordinary Income/Expense Income
01-3300 • O&M Assessments	583,100.62		608,951.00		-25,850.38		95.76%	
01-3810 • Debt Assessments (2015)	503,260.75		526,216.00		-22,955.25		95.64%	
01-3811 • Debt Assessments (2019)	296,539.75		310,259.00		-13,719.25		95.58%	
01-3820 • Debt Assess-Pd To Trustee-2015	-473,840.15		-486,750.00		12,909.85		97.35%	
01-3821 • Debt Assess-Pd To Trustee-2019	-279,204.20		-286,990.00		7,785.80		97.29%	
01-3830 • Assessment Fees	-26,551.88		-49,867.00		23,315.12		53.25%	
01-3831 • Assessment Discounts	-54,230.60		-58,539.00		4,308.40		92.64%	
01-9401 • Carryover Funds from Prev. Year	0.00		44,000.00		-44,000.00		0.0%	
01-9410 • Interest Income (GF)	13,836.63		12,000.00		1,836.63		115.31%	
01-9411 • Interest Income (Preserve Acct)	12,867.52		0.00		12,867.52		100.0%	
Total Income	575,778.44		619,280.00		-43,501.56		92.98%	
Expense								
01-1310 • Engineering	5,092.00		25,000.00		-19,908.00		20.37%	
01-1311 • Management Fees	21,455.00		51,492.00		-30,037.00		41.67%	
01-1315 • Legal Fees	11,946.62		25,500.00		-13,553.38		46.85%	
Legal & Engineering - Extraordinary	20,371.00		0.00		20,371.00		100.0%	
01-1316 • Lake Remediation	0.00		315,265.00		-315,265.00		0.0%	
01-1318 • Assessment/Tax Roll	0.00		5,000.00		-5,000.00		0.0%	
01-1320 • Audit Fees	0.00		4,300.00		-4,300.00		0.0%	
01-1321 • Supervisor Fees	1,000.00		12,000.00		-11,000.00		8.33%	
01-1323 • Payroll tax expense	76.50		960.00		-883.50		7.97%	
01-1330 • Arbitrage Rebate Fee	0.00		650.00		-650.00		0.0%	
01-1450 • Insurance	6,858.00		7,255.00		-397.00		94.53%	
01-1480 • Legal Advertisements	1,715.28		5,500.00		-3,784.72		31.19%	
01-1512 • Miscellaneous	1,077.12		733.00		344.12		146.95%	
01-1513 • Postage and Delivery	308.91		600.00		-291.09		51.49%	
01-1514 • Office Supplies	303.40		850.00		-546.60		35.69%	
01-1540 • Dues, License & Subscriptions	175.00		175.00		0.00		100.0%	
01-1550 • Trustee Fees	8,277.50		8,300.00		-22.50		99.73%	
01-1743 • Continuing Disclosure Fee	0.00		1,000.00		-1,000.00		0.0%	
01-1807 • Lake Maintenance	0.00		75,000.00		-75,000.00		0.0%	
01-1813 • Preserve Maintenance	0.00		79,700.00		-79,700.00		0.0%	
Total Expense	78,656.33		619,280.00		-540,623.67		12.7%	
Net Ordinary Income	497,122.11		0.00		497,122.11		100.0%	
Net Income	497,122.11		0.00		497,122.11		100.0%	

Page 15

Winding Cypress Community Development District
Expenditures
October 2024 through February 2025

	Date		Invoice #		Vendor		Memo		Amouny	
Expenditures
01-1310 • Engineering	

02/28/2025		

202507385		

L-A Engineering		

Engineering thru 02/28/2025		

5,092.00	
Total 01-1310 • Engineering									5,092.00	
01-1311 • Management Fees										
	10/31/2024		2024-1461		Special District Services		Management fee - October 2024		4,291.00	
	11/30/2024		2024-1594		Special District Services		Management fee - November 2024		4,291.00	
	12/31/2024		2024-1824		Special District Services		Management fee - December 2024		4,291.00	
	01/31/2025		2025-0065		Special District Services		Management fee - -anuary 2025		4,291.00	
	02/28/2025		2025-0178		Special District Services		Management fee - February 2025		4,291.00	
Total 01-1311 • Management Fees									21,455.00	
01-1315 • Legal Fees										
	10/31/2024		3485111		.utak Rock LLP		legal services thru 10/31/2024		5,136.77	
	11/30/2024		3501756		.utak Rock LLP		legal services thru 11/30/2024		1,604.35	
	12/31/2024		3514275		.utak Rock LLP		legal services thru 12/31/2024		1,940.50	
	01/31/2025		3527781		.utak Rock LLP		legal services thru 01/31/2025		3,265.00	
Total 01-1315 • Legal Fees									11,946.62	
01-1317 • Legal & Engineering - Extraordinary										
	11/01/2024		202441302		L-A Engineering		Engineering thru 11/01/2024		11,452.00	
	11/29/2024		202444005		L-A Engineering		Engineering thru 11/29/2024		5,198.00	
	12/31/2024		202448840		L-A Engineering		Engineering thru 12/31/2024		1,464.00	
	01/31/2025		202503019		L-A Engineering		Engineering thru 01/31/2025		2,257.00	
Total 01-1317 • Legal & Engineering - Extraordinary									20,371.00	
01-1321 • Supervisor Fees										
	10/07/2024		PR 10/04/24				Meeting date 10/04/24 check date 10/08/24 (Petrovsky)		200.00	
	11/11/2024		PR 11/07/24				Meeting date 11/07/24 check date 11/13/24 (Petrovsky)		200.00	
	12/09/2024		PR 12/5/24				Meeting date 12/05/24 check date 12/11/24 (Petrovsky)		200.00	
	01/21/2025		PR 01/16/25				Meeting date 01/16/25check date 01/22/25 (Petrovsky)		200.00	
	02/07/2025		PR 02/06/25				Meeting date 02/06/25check date 02/11/25 (Petrovsky)		200.00	
Total 01-1321 • Supervisor Fees									1,000.00	

Page 16

Winding Cypress Community Development District
Expenditures
October 2024 through February 2025

Date	Invoice #	Vendor	Memo	Amouny

01-1322 • Payroll processing fee		
	10/07/2024	PR 10/04/24		Meeting date 10/04/24 check date 10/08/24 (Petrovsky)	50.75	
	11/11/2024	PR 11/07/24		Meeting date 11/07/24 check date 11/13/24 (Petrovsky)	50.75	
	12/09/2024	PR 12/5/24		Meeting date 12/05/24 check date 12/11/24 (Petrovsky)	50.75	
	12/31/2024		Paymaster	Paymaster fee	107.95	
	01/21/2025	PR 01/16/25		Meeting date 01/16/25check date 01/22/25 (Petrovsky)	50.75	
	01/30/2025		Paymaster	:2 processing fee	62.95	
	02/07/2025	PR 02/06/25		Meeting date 02/06/25check date 02/11/25 (Petrovsky)	50.78	
Total 01-1322 • Payroll processing fee					424.68	
01-1323 • Payroll tax expense						
	10/07/2024	PR 10/04/24		Meeting date 10/04/24 check date 10/08/24 (Petrovsky)	15.30	
	11/11/2024	PR 11/07/24		Meeting date 11/07/24 check date 11/13/24 (Petrovsky)	15.30	
	12/09/2024	PR 12/5/24		Meeting date 12/05/24 check date 12/11/24 (Petrovsky)	15.30	
	01/21/2025	PR 01/16/25		Meeting date 01/16/25check date 01/22/25 (Petrovsky)	15.30	
	02/07/2025	PR 02/06/25		Meeting date 02/06/25check date 02/11/25 (Petrovsky)	15.30	
Total 01-1323 • Payroll tax expense					76.50	
01-1450 • Insurance						
	10/01/2024	24814	Egis Insurance Advisors LLC	policy 1001234281 10/1/24-10/1/25	6,858.00	
Total 01-1450 • Insurance					6,858.00	
01-1480 • Legal Advertisements						
	10/30/2024	0006746841	*annett Florida Locali4	FY 24/25 :orkshop Schedule	245.04	
	10/30/2024	0006746841	*annett Florida Locali4	Notice of Reg Board Mtg	248.96	
	11/30/2024	0006818680	*annett Florida Locali4	Notice of Reg Board Mtg	241.12	
	01/31/2025	0006933330	*annett Florida Locali4	Notice of :orkshop	241.12	
	01/31/2025	0006933330	*annett Florida Locali4	Notice of Reg Board Mtg	248.96	
	02/28/2025	0006984900	*annett Florida Locali4	Notice of :orkshop	241.12	
	02/28/2025	0006984900	*annett Florida Locali4	Notice of Reg Board Mtg	248.96	
Total 01-1480 • Legal Advertisements					1,715.28	

Page 17

Winding Cypress Community Development District
Expenditures
October 2024 through February 2025

	Date		Invoice #		Vendor		Memo		Amouny	
01-1512 • Miscellaneous										
	11/30/2024		2024-1594		Special District Services		travel		111.22	
	12/31/2024		2024-1824		Special District Services		travel		111.22	
	12/31/2024		2024-1824		Special District Services		conference calls		37.58	
	01/31/2025		2025-0065		Special District Services		travel		111.22	
	01/31/2025		402		Clark D Bennett		revise amorti]ation schedule		150.00	
	02/28/2025		2025-0178		Special District Services		travel		116.20	
	02/28/2025		2025-0178		Special District Services		Mailouts		15.00	
Total 01-1512 • Miscellaneous									652.44	
01-1513 • Postage and Delivery										
	10/31/2024		2024-1461		Special District Services		FedEx		48.64	
	11/30/2024		2024-1594		Special District Services		FedEx		53.06	
	12/09/2024		12/9/24		Collier County Tax Collector,		pro rata share of postage for tax billing		113.92	
	12/31/2024		2024-1824		Special District Services		FedEx		45.36	
	02/28/2025		2025-0178		Special District Services		FedEx		25.31	
	02/28/2025		2025-0178		Special District Services		Postage		22.62	
Total 01-1513 • Postage and Delivery									308.91	
01-1514 • Office Supplies										
	10/31/2024		2024-1461		Special District Services		copier charges		46.20	
	11/30/2024		2024-1594		Special District Services		copier charges		3.90	
	11/30/2024		2024-1594		Special District Services		meeting books		32.00	
	12/31/2024		2024-1824		Special District Services		copier charges		117.00	
	12/31/2024		2024-1824		Special District Services		meeting books		32.00	
	01/31/2025		2025-0065		Special District Services		copier charges		7.05	
	02/28/2025		2025-0178		Special District Services		copier charges		65.25	
Total 01-1514 • Office Supplies									303.40	
01-1540 • Dues, License & Subscriptions										
	10/01/2024		91211		Florida Commerce		special district fee FY 24/25		175.00	
Total 01-1540 • Dues, License & Subscriptions									175.00	
01-1550 • Trustee Fees										
	12/24/2024		7588528		8S Bank (trustee fees)		Series 2015 12/01/2024 - 11/30/2025		4,246.25	
	02/25/2025		7658398		8S Bank (trustee fees)		Series 2019 02/01/2025 - 01/31/2026		4,031.25	
Total 01-1550 • Trustee Fees									8,277.50	
Total Expenditures									78,656.33	

WINDING CYPRESS CDD TAX COLLECTIONS
2024 - 2025

#	

ID#	

Payment From	

DATE	

FOR	

Tax Collect Receipts Gross	

Interest Received	

Commission Paid	

Discount	

Net From Tax Collector	
O & M Assessment Income (Before Discounts & Fees)	
Series 2015 Debt Assessment Income
(Before Discounts &
Fees)	Series 2019 Debt Assessment Income (Before Discounts & Fees)	
O & M Assessment Income (After Discounts & Fees)	Series 2015 Debt Assessment Income (After Discounts & Fees)	Series 2019 Debt Assessment Income (After Discounts & Fees)	

Series 2015 Debt Assessment Paid to Trustee	

Series 2019 Debt Assessment Paid to Trustee	
									$1,445,762	$608,955	$526,548	$310,259	$608,955	$526,548	$310,259			
									$1,381,020	$607,280	$486,750	$286,990	$607,280	$486,750	$286,990	$486,750	$286,990	
1	1	Collier Cty Tax Collector	10/31/24	NAV Taxes	$	5,029.27		$	(95.30)	$	(264.04)	$	4,669.93	$	2,118.27	$	1,831.70	$	1,079.30	$  1,966.88	$  1,700.85	$  1,002.20	$  1,700.85	$  1,002.20	
2	2	Collier Cty Tax Collector	11/08/24	NAV Taxes	$	6,996.92		$	(134.35)	$	(279.88)	$	6,582.69	$	2,947.07	$	2,548.30	$	1,501.55	$  2,772.49	$  2,397.50	$  1,412.70	$  2,397.50	$  1,412.70	
3	3	Collier Cty Tax Collector	11/14/24	NAV Taxes	$ 149,002.40		$ (2,860.84)	$ (5,960.16)	$  140,181.40	$  62,759.75	$	54,266.70	$  31,975.95	$ 59,044.25	$ 51,054.15	$ 30,083.00	$ 51,054.15	$ 30,083.00	
4	4	Collier Cty Tax Collector	11/21/24	NAV Taxes	$ 171,315.40		$ (3,289.71)	$ (6,829.98)	$  161,195.71	$  72,158.00	$	62,393.10	$  36,764.30	$ 67,895.51	$  58,707.55	$ 34,592.65	$ 58,707.55	$ 34,592.65	
5	5	Collier Cty Tax Collector	12/06/24	NAV Taxes	$ 848,415.08		$ (16,289.56)	$ (33,936.96)	$  798,188.56	$ 357,352.38	$  308,992.80	$ 182,069.90	$ 336,196.86	$ 290,700.35	$ 171,291.35	$ 290,700.35	$ 171,291.35	
6	6	Collier Cty Tax Collector	12/09/24	NAV Taxes	$  35,767.62		$	(686.74)	$ (1,430.72)	$	33,650.16	$  15,065.27	$	13,026.60	$  7,675.75	$ 14,173.31	$ 12,255.45	$  7,221.40	$ 12,255.45	$  7,221.40	
7	7	Collier Cty Tax Collector	12/12/24	NAV Taxes	$  88,037.04		$ (1,691.64)	$ (3,454.87)	$	82,890.53	$  37,081.19	$	32,063.10	$  18,892.75	$ 34,913.43	$  30,188.75	$ 17,788.35	$ 30,188.75	$ 17,788.35	
8	8	Collier Cty Tax Collector	12/24/24	NAV Taxes	$  21,496.82		$	(417.04)	$	(644.90)	$	20,434.88	$	9,054.42	$	7,829.15	$	4,613.25	$  8,607.08	$  7,442.45	$  4,385.35	$  7,442.45	$  4,385.35	
9	9	Collier Cty Tax Collector	01/09/25	NAV Taxes	$  31,379.33		$	(608.76)	$	(941.39)	$	29,829.18	$  13,216.98	$	11,428.35	$  6,734.00	$ 12,563.98	$ 10,863.80	$  6,401.40	$ 10,863.80	$  6,401.40	
10	Int - 1	Collier Cty Tax Collector	01/09/25	Interest		$ 1,076.50			$	1,076.50	$	1,076.50			$  1,076.50			$	-	$	-	
11	10	Collier Cty Tax Collector	02/07/25	NAV Taxes	$  24,384.74		$	(477.94)	$	(487.70)	$	23,419.10	$  10,270.79	$	8,880.95	$  5,233.00	$  9,864.00	$  8,529.30	$  5,025.80	$  8,529.30	$  5,025.80	
12									$	-							$	-	$	-	
13									$	-							$	-	$	-	
14									$	-							$	-	$	-	
15									$	-							$	-	$	-	
16									$	-							$	-	$	-	
17									$	-							$	-	$	-	
18									$	-							$	-	$	-	
19									$	-							$	-	$	-	
20									$	-									
21									$	-									
					$1,381,824.62	$ 1,076.50	$ (26,551.88)	$ (54,230.60)	$ 1,302,118.64	$ 583,100.62	$  503,260.75	$ 296,539.75	$ 549,074.29	$ 473,840.15	$ 279,204.20	$ 473,840.15	$ 279,204.20	

Assessment Roll = $1,445,761.68	Tax Collections	Note: $1,445,762, $608,955, $526,548 and $310,259 are 2024/2025 budgeted
95.58%	assessments before discounts and fees.
O&M: 608,954.68	$1,381,020, $607,280, $486,750 and $286,990 are 2024/2025 budgeted
13 Debt: 526,548.00	assessments after discounts and fees.
18 Debt: 310,259.00

1,445,761.68

Page 18

$ 1,381,824.62
$	1,076.50	$ 1,302,118.64	
$ (583,100.62)	$ (549,074.29)	
$ (503,260.75)	$ (473,840.15)	
$ (296,539.75)	$ (279,204.20)	
$	-	$	-