WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

COLLIER COUNTY REGULAR BOARD MEETING JULY 17, 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 July 17, 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
May 15, 2025 Regular Board Meeting Minutes…	Page 2
Old Business
Discussion Regarding Lake Bank Remediation 2025…	Page 5
New Business
Discussion Regarding Lake Bank Remediation 2026
Discussion and Acceptance of Audit Findings
Administrative Matters
Manager’s Report
Financials…	Page 10
Attorney’s Report
Comments from the Public
Board Member Comments
Adjourn

Publication Date 2025-07-07

Subcategory Miscellaneous Notices

NOTICE OF BOARD MEETING OF THEWINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
The Board of Supervisors of the Winding Cypress Community Development District (the District) will hold a Board Meeting on July 17, 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.11454854 July 7, 2025

Page 1

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
REGULAR BOARD MEETING MAY 15, 2025

CALL TO ORDER

The April 3, 2025, Regular Board Meeting of the Winding Cypress Community Development District (the “District”) was called to order at 1:03 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 May 5, 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	Absent	
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 Diane and Michael Merola.

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

APPROVAL OF MINUTES
April 3, 2025, Regular Board Meeting

A motion was made by Supervisor Ciriello, seconded by Supervisor Broucek and passed unanimously approving the minutes of the April 3, 2025, Regular Board Meeting, as presented.

Page 1 of 3

Page 2

OLD BUSINESS
Discussion Regarding Lake Bank Remediation 2025

Mr. Tryka gave an update regarding the completion of the 2025 repairs and noted that there were a few items that were going to be touched up prior to the District releasing funds. The contractor was open to the possibility of completing a tie into the system for homeowners but had concerns regarding the coordination. If the ARC receives a request, this will be explored.

NEW BUSINESS
Discussion Regarding Lake Bank Remediation 2026

The 2026 Lake Bank Remediation will be entire lakes as opposed to isolated areas. All connections to the lake will be established, then the lake bank escarpment will be addressed. The next steps are to isolate the lakes to be included and create new plans for bidding purposes. The bid documents will be designed to have the bids completed on a lake by lake basis allowing the District to ensure that the maximum work can be completed within the budget.

Consider Resolution No. 2025-01 – Adopting a Fiscal Year 2025/2026 Proposed Budget

Resolution No. 2025-01 was presented, entitled:

RESOLUTION 2025-01
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2025/2026 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
The proposed budget was presented and is consistent with last year’s budget. A discussion ensued regarding the budget for Lake Bank Remediation. There were questions regarding how much work could be completed with the current budget. This is difficult to predict due to the uncertainty of costs, particularly the fill for the escarpment. Staff was directed to reach out regarding bonds or loans to determine if the Board would be interested in further pursuing.

A motion was made by Chairperson Powell, seconded by Supervisor Petrovsky and passed unanimously adopting Resolution No. 2025-01, as presented, setting the Public Hearing for August 7, 2025.

ADMINISTRATIVE MATTERS
Manager’s Report
Financials
Ms. Krizen reviewed the financials. There were no questions from the Board Members.

There was a consensus of the Board to cancel the June 5, 2025, Regular Board Meeting and to change the July 17, 2025, Workshop to a Regular Board Meeting.

Page 2 of 3

Page 3

Attorney’s Report

Ms. Willson reported that her office had been monitoring the Legislative session and there was no legislation with specific impact on the District at this time. Ms. Willson indicated that she was available for questions. There were none at this time.

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 2:04 p.m. by Chairperson Powell, seconded by Supervisor Ciriello and passed unanimously.

Chairperson/Vice Chairman		Secretary/Assistant Secretary Date Approved		

Page 3 of 3

Page 4

MEMORANDUM

Date:	July 17, 2025
Project:	Lake Remediation - Fall 2024 Project
Subject:	Post Construction Issues and Fixes
From:	Edward F. Tryka III, PE, District Engineer
To:	Michelle Krizen, District Manager

The Fall 2024 Lake Remediation project was the District's first construction project to address on- going erosion issues associated with the water management lakes. The intent of the project was to address the "hot spots", or worst erosion issues present on the lakes before more comprehensive, lake by lake projects could be budgeted and planned for. The project took place in 11 areas within 7 different lakes. A total of 24 yard drain inlets along with 18 piped connections were included in the project.

The District selected Earth Tech Enterprises as the low bidder for the project. Earth Tech used Titan Concrete and Utilities as an underground subcontractor. Work began on the project at the end of February and was completed in May. Limited construction observation was provided on- site by LJA inspectors. The primary purpose was to ensure that the inlets and pipes were installed at the proper locations and elevations per plan, particularly at the connection to the lake. In addition, pay item quantities were also verified.

Approximately a month after the construction work was completed, the summer rain began to fall in early June. These heavy rains caused washouts of the fill dirt and sod over the new pipe installations from the lake banks to the yard drain inlet. A total of 5 washouts were reported.
These washouts were a result of improper installation of the yard drains and associated pipe connections to the lake. The washouts were likely caused by a combination of inadequate compaction of the soils over and around the new pipes and the new sod on top of the fill material.

LJA confirmed all the washouts reported and visited the remainder of the work areas to determine if there were any further problems. These problems were marked on the construction plans and sent to Earth Tech for review. A site visit with Earth Tech was performed on June 25th to go over the problem areas. Earth Tech agreed to fix all of the problem areas as noted as part of their original contract with no additional expenses to the District. (Note: No payment has been made to the contractor at this time). They also stated that they would be on-site with Titan Concrete to assist and supervise all of this repair work as well as providing equipment operators.

Earth Tech was able to complete the work over a 4-day period - July 1-2 and July 7-8. LJA had an inspector on-site for each of those 4-days to witness the construction and compaction methods as well as taking photos and videos of the work. As the Engineer of Record, I performed a site visit on the afternoon of July 11th to verify that all the work was completed.

Attached are some photos that document the problems with the washouts as well as photos of the construction fixes.
Page 5

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Page 9

Winding Cypress Community Development District

Financial Report For June 2025

Page 10

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
JUNE 2025

REVENUES	Annual Budget
10/1/24 - 9/30/25	
Actual Jun-25	Year To Date Actual
10/1/24 - 6/30/25	
O & M (Operation & Maintenance) Assessments	608,951	5,861	610,677	
Debt Assessments (2015)	526,216	4,734	526,549	
Debt Assessments (2019)	310,259	2,788	310,260	
Other Revenue	0	0	0	
Interest Income - Operating	12,000	0	19,444	
Interest Income - Preserve Areas	0	0	17,732	
TOTAL REVENUES	$	1,457,426	$	13,383	$	1,484,662	
				
EXPENDITURES				
Administrative Expenditures				
Supervisor Fees	12,000	0	1,600	
Payroll Taxes - Employer	960	0	122	
Management	51,492	4,291	38,619	
Legal	25,500	0	18,954	
Legal & Engineering - Extraordinary	0	0	0	
Assessment Roll	5,000	0	0	
Audit Fees	4,300	0	3,900	
Arbitrage Rebate Fee	650	0	650	
Insurance	7,255	0	6,858	
Legal Advertisements	5,500	0	2,466	
Miscellaneous	733	40	1,522	
Postage	600	28	402	
Office Supplies	850	55	496	
Dues & Subscriptions	175	0	175	
Trustee Fee	8,300	0	8,278	
Continuing Disclosure Fee	1,000	0	0	
TOTAL ADMINISTRATIVE EXPENDITURES	$	124,315	$	4,414	$	84,042	
				
Maintenance Expenditures				
Engineering/Inspections	25,000	0	29,141	
Preserve Maintenance	79,700	0	75,100	
Lake Bank Maintenance	75,000	0	0	
Lake Remediation	315,265	0	20,371	
Pipe Maintenance	0	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	494,965	$	-	$	124,612	
				
TOTAL EXPENDITURES	$	619,280	$	4,414	$	208,654	
				
REVENUES LESS EXPENDITURES	$	838,146	$	8,969	$	1,276,008	
				
Bond Payments (2015)	(486,750)	(4,640)	(496,575)	
Bond Payments (2019)	(286,990)	(1,527)	(292,599)	
				
BALANCE	$	64,406	$	2,802	$	486,834	
				
County Appraiser & Tax Collector Fees	(49,867)	(268)	(27,836)	
Discounts For Early Payments	(58,539)	0	(54,476)	
				
EXCESS/ (SHORTFALL)	$	(44,000)	$	2,534	$	404,522	
				
CARRYOVER FROM PRIOR YEAR	44,000	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	2,534	$	404,522	
				
Operating Account Bank Balance As Of 6/30/25	$	1,651,213.32		
Accounts Payable As Of 6/30/25	$	23,450.08		
Accounts Receivable As Of 6/30/25	$	-		
Lake Remediation Reserve As Of 6/30/25	$	345,000.00		
Available Funds As Of 6/30/25	$	1,282,763.24		

827,822.41

$

Preserve Areas Bank Account As Of 6/30/25

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.

Page 11

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

Oct 24 - April 25	24/25 Budget	$ Over Budget	% of Budget
			
Ordinary Income/Expense Income
01-3300	O&M Assessments	610,677.21		608,951.00		1,726.21		100.28%	
01-3810	Debt Assessments (2015)	526,549.00		526,216.00		333.00		100.06%	
01-3811	Debt Assessments (2019)	310,260.20		310,259.00		1.20		100.0%	
01-3820	Debt Assess-Pd To Trustee-2015	-496,575.00		-486,750.00		-9,825.00		102.02%	
01-3821	Debt Assess-Pd To Trustee-2019	-292,598.65		-286,990.00		-5,608.65		101.95%	
01-3830	Assessment Fees	-27,836.14		-49,867.00		22,030.86		55.82%	
01-3831	Assessment Discounts	-54,476.58		-58,539.00		4,062.42		93.06%	
01-9401	Carryover Funds from Prev. Year	0.00		44,000.00		-44,000.00		0.0%	
01-9410	Interest Income (GF)	19,444.05		12,000.00		7,444.05		162.03%	
01-9411	Interest Income (Preserve Acct)	17,732.27		0.00		17,732.27		100.0%	
Total Income		613,176.36		619,280.00		-6,103.64		99.01%	
Expense									
01-1310	Engineering	29,141.00		25,000.00		4,141.00		116.56%	
01-1311	Management Fees	38,619.00		51,492.00		-12,873.00		75.0%	
01-1315	Legal Fees	18,953.57		25,500.00		-6,546.43		74.33%	
01-1316	Lake Remediation	20,371.00		315,265.00		-294,894.00		6.46%	
01-1318	Assessment/Tax Roll	0.00		5,000.00		-5,000.00		0.0%	
01-1320	Audit Fees	3,900.00		4,300.00		-400.00		90.7%	
01-1321	Supervisor Fees	1,600.00		12,000.00		-10,400.00		13.33%	
01-1323	Payroll tax expense	122.40		960.00		-837.60		12.75%	
01-1330	Arbitrage Rebate Fee	650.00		650.00		0.00		100.0%	
01-1450	Insurance	6,858.00		7,255.00		-397.00		94.53%	
01-1480	Legal Advertisements	2,466.08		5,500.00		-3,033.92		44.84%	
01-1512	Miscellaneous	1,522.27		733.00		789.27		207.68%	
01-1513	Postage and Delivery	402.27		600.00		-197.73		67.05%	
01-1514	Office Supplies	496.15		850.00		-353.85		58.37%	
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	75,100.00		79,700.00		-4,600.00		94.23%	
Total Expense	208,654.24		619,280.00		-410,625.76		33.69%	
Net Ordinary Income	404,522.12		0.00		404,522.12		100.0%	
Net Income	404,522.12		0.00		404,522.12		100.0%	

Page 12

Page 13

Winding Cypress Community Development District
Expenditures
October 2024 through June 2025

	Date		Num		Name		Memo		Amount	
Expenditures
01-1310 • Engineering										
	02/28/2025		202507385		LJA Engineering		Engineering thru 02/28/2025		5,092.00	
	03/28/2025		202511484		LJA Engineering		Engineering thru 03/28/2025		13,442.00	
	04/25/2025		202515478		LJA Engineering		Engineering thru 04/25/2025		5,140.00	
	05/30/2025		202520385		LJA Engineering		Engineering thru 05/30/2025		5,467.00	
Total 01-1310 • Engineering									29,141.00	
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 - January 2025		4,291.00	
	02/28/2025		2025-0178		Special District Services		Management fee - February 2025		4,291.00	
	03/31/2025		2025-0306		Special District Services		Management fee - March 2025		4,291.00	
	04/30/2025		2025-0438		Special District Services		Management fee - April 2025		4,291.00	
	05/31/2025		2025-0680		Special District Services		Management fee - May 2025		4,291.00	
	06/30/2025		2025-0805		Special District Services		Management fee - June 2025		4,291.00	
Total 01-1311 • Management Fees									38,619.00	
01-1315 • Legal Fees										
	10/31/2024		3485111		Kutak Rock LLP		legal services thru 10/31/2024		5,136.77	
	11/30/2024		3501756		Kutak Rock LLP		legal services thru 11/30/2024		1,604.35	
	12/31/2024		3514275		Kutak Rock LLP		legal services thru 12/31/2024		1,940.50	
	01/31/2025		3527781		Kutak Rock LLP		legal services thru 01/31/2025		3,265.00	
	02/28/2025		3540875		Kutak Rock LLP		legal services thru 02/28/2025		2,534.95	
	03/31/2025		3564678		Kutak Rock LLP		legal services thru 03/31/2025		1,029.00	
	04/30/2025		3569860		Kutak Rock LLP		legal services thru 04/30/2025		1,345.00	
	05/30/2025		22800		Mahoney Law Group P.A.		legal thru 05/30/2025		395.00	
	05/31/2025		3584886		Kutak Rock LLP		legal services May 2025		1,703.00	
Total 01-1315 • Legal Fees									18,953.57	

01-1316 • Lake Remediation										
	11/01/2024		202441302		LJA Engineering		Engineering thru 11/01/2024		11,452.00	
	11/29/2024		202444005		LJA Engineering		Engineering thru 11/29/2024		5,198.00	
	12/31/2024		202448840		LJA Engineering		Engineering thru 12/31/2024		1,464.00	
	01/31/2025		202503019		LJA Engineering		Engineering thru 01/31/2025		2,257.00	
Total 01-1316 • Lake Remediation									20,371.00	

Page 14

Winding Cypress Community Development District
Expenditures
October 2024 through June 2025

	Date		Num		Name		Memo		Amount	
01-1320 • Audit Fees	
05/01/2025		
27587		
Grau and Associates		
fee for FY 2023/2024 audit		
3,900.00	
Total 01-1320 • Audit Fees									3,900.00	
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	
	03/10/2025		PR 03/06/25				Meeting date 03/06/25check date 03/14/25 (Petrovsky)		200.00	
	04/04/2025		PR 04/03/25				Meeting date 04/03/25 check date 04/08/25 (Petrovsky)		200.00	
	05/16/2025		PR 05/15/25				Meeting date 05/15/25 check date 05/20/25 (Petrovsky)		200.00	
Total 01-1321 • Supervisor Fees									1,600.00	
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		W2 processing fee		62.95	
	02/07/2025		PR 02/06/25				Meeting date 02/06/25check date 02/11/25 (Petrovsky)		50.78	
	03/10/2025		PR 03/06/25				Meeting date 03/06/25check date 03/14/25 (Petrovsky)		50.78	
	03/31/2025				Paymaster		processing fee		45.00	
	04/04/2025		PR 04/03/25				Meeting date 04/03/25 check date 04/08/25 (Petrovsky)		50.78	
	05/16/2025		PR 05/15/25				Meeting date 05/15/25 check date 05/20/25 (Petrovsky)		50.78	
Total 01-1322 • Payroll processing fee									622.02	

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	
	03/10/2025		PR 03/06/25				Meeting date 03/06/25check date 03/14/25 (Petrovsky)		15.30	
	04/04/2025		PR 04/03/25				Meeting date 04/03/25 check date 04/08/25 (Petrovsky)		15.30	
	05/16/2025		PR 05/15/25				Meeting date 05/15/25 check date 05/20/25 (Petrovsky)		15.30	
Total 01-1323 • Payroll tax expense									122.40	

Page 15

Winding Cypress Community Development District
Expenditures
October 2024 through June 2025

	Date		Num		Name		Memo		Amount	

01-1330 • Arbitrage Rebate Fee	

01/16/2025		

003600		

LLS Tax Solutions Inc		

Arbitrage Rebate calc report fee Series 2015		

650.00	
Total 01-1330 • Arbitrage Rebate Fee									650.00	
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		Gannett Florida LocaliQ		FY 24/25 Workshop Schedule		245.04	
	10/30/2024		0006746841		Gannett Florida LocaliQ		Notice of Reg Board Mtg		248.96	
	11/30/2024		0006818680		Gannett Florida LocaliQ		Notice of Reg Board Mtg		241.12	
	01/31/2025		0006933330		Gannett Florida LocaliQ		Notice of Workshop		241.12	
	01/31/2025		0006933330		Gannett Florida LocaliQ		Notice of Reg Board Mtg		248.96	
	02/28/2025		0006984900		Gannett Florida LocaliQ		Notice of Workshop		241.12	
	02/28/2025		0006984900		Gannett Florida LocaliQ		Notice of Reg Board Mtg		248.96	
	03/31/2025		0007039178		Gannett Florida LocaliQ		Notice of Reg Board Mtg		256.80	
	04/30/2025		0007093650		Gannett Florida LocaliQ		Notice of Workshop		245.04	
	05/05/2025		0007144550		Gannett Florida LocaliQ		Notice of Reg Board Mtg		248.96	
Total 01-1480 • Legal Advertisements									2,466.08	

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 amortization 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	
	03/31/2025		2025-0306		Special District Services		travel		116.20	
	03/31/2025		2025-0306		Special District Services		conference calls		9.39	
	04/30/2025		2025-0438		Special District Services		travel		35.00	
	04/30/2025		2025-0438		Special District Services		conference calls		1.82	
	05/31/2025		2025-0680		Special District Services		travel		35.00	
	05/31/2025		2025-0680		Special District Services		conference calls		10.71	
	06/30/2025		2025-0805		Special District Services		travel		35.00	
	06/30/2025		2025-0805		Special District Services		conference calls		4.69	
Total 01-1512 • Miscellaneous									900.25	

Page 16

Winding Cypress Community Development District
Expenditures
October 2024 through June 2025

	Date		Num		Name		Memo		Amount	

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	
	03/31/2025		2025-0306		Special District Services		FedEx		33.04	
	04/10/2025		2024 Tax Roll Second		Collier County Tax Collector,		pro rata share of postage for tax billing		8.95	
	04/30/2025		2025-0438		Special District Services		FedEx		22.94	
	06/30/2025		2025-0805		Special District Services		FedEx		28.43	
Total 01-1513 • Postage and Delivery									402.27	

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	
	03/31/2025		2025-0306		Special District Services		copier charges		28.35	
	03/31/2025		2025-0306		Special District Services		meeting books		24.00	
	04/30/2025		2025-0438		Special District Services		copier charges		31.35	
	04/30/2025		2025-0438		Special District Services		meeting books		28.00	
	05/31/2025		2025-0680		Special District Services		copier charges		6.15	
	05/31/2025		2025-0680		Special District Services		meeting books		20.00	
	06/30/2025		2025-0805		Special District Services		copier charges		30.90	
	06/30/2025		2025-0805		Special District Services		meeting books		24.00	
Total 01-1514 • Office Supplies									496.15	
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		US Bank (trustee fees)		Series 2015 12/01/2024 - 11/30/2025		4,246.25	
	02/25/2025		7658398		US Bank (trustee fees)		Series 2019 02/01/2025 - 01/31/2026		4,031.25	
Total 01-1550 • Trustee Fees									8,277.50	

Winding Cypress Community Development District
Expenditures
October 2024 through June 2025

01-1813 • Preserve Maintenance

Date	Num	Name	Memo	Amount

12/31/2024	CESI-021489	Collier Environmental Services	Annual Maintenance treatment to wetland preserves	75,100.00

Page 17

Total 01-1813 • Preserve Maintenance	75,100.00
Total Expenditures	208,654.24

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	11	Collier Cty Tax Collector	03/06/25	NAV Taxes	$  22,258.78		$	(440.26)	$	(245.98)	$	21,572.54	$	9,375.38	$	8,106.65	$	4,776.75	$  9,086.19	$  7,856.80	$  4,629.55	$  7,856.80	$  4,629.55	
13	12	Collier Cty Tax Collector	04/07/25	NAV Taxes	$  24,284.47		$	(485.69)		$	23,798.78	$  10,228.62	$	8,844.40	$	5,211.45	$ 10,023.98	$	8,667.55	$	5,107.25	$  8,667.55	$  5,107.25	
14	Int - 2	Collier Cty Tax Collector	04/07/25	Interest		$  126.41			$	126.41	$	126.41			$	126.41			$	-	$	-	
15	13	Collier Cty Tax Collector	05/08/25	NAV Taxes/Interest	$	4,400.95	$  132.03	$	(90.66)		$	4,442.32	$	1,985.68	$	1,602.85	$	944.45	$  1,945.92	$	1,570.80	$	925.60	$	1,570.80	$	925.60	
16	14	Collier Cty Tax Collector	06/09/25	NAV Taxes/Interest	$	5,731.94	$  171.96	$	(118.07)		$	5,785.83	$	2,586.20	$	2,087.60	$	1,230.10	$  2,534.48	$	2,045.85	$	1,205.50	$	2,045.85	$	1,205.50	
17	15	Collier Cty Tax Collector	06/23/25	NAV Taxes/Interest	$	7,260.92	$  217.83	$	(149.58)		$	7,329.17	$	3,274.30	$	2,646.75	$	1,557.70	$  3,208.77	$	2,593.85	$	1,526.55	$	2,593.85	$	1,526.55	
18									$	-							$	-	$	-	
19									$	-							$	-	$	-	
20									$	-									
21									$	-									
					$1,445,761.68	$ 1,724.73	$ (27,836.14)	$ (54,476.58)	$ 1,365,173.69	$ 610,677.21	$  526,549.00	$ 310,260.20	$ 576,000.04	$ 496,575.00	$ 292,598.65	$ 496,575.00	$ 292,598.65	

Page 18

Assessment Roll = $1,445,761.68	Tax Collections	Note: $1,445,762, $608,955, $526,548 and $310,259 are 2024/2025 budgeted
100.00%	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
$ 1,445,761.68
$	1,724.73	$ 1,365,173.69	
$ (610,677.21)	$ (576,000.04)	
$ (526,549.00)	$ (496,575.00)	
$ (310,260.20)	$ (292,598.65)	
$	-	$	-