WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

COLLIER COUNTY Regular Board Meeting November 6, 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
November 6, 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
August 7, 2025 Regular Board Meeting & Public Hearing Minutes…	Page 2
October 2, 2025 Workshop Minutes…	Page 7
Old Business
New Business
Discussion Regarding Lake Bank Funding…	Page 9
Consideration of Authorization for Information Request for Proposals– 2026 Lake
Bank Remediation…	Page 10
Consider Resolution No. 2025-05 – Adopting a Fiscal Year 2024/2025 Amended Budget…	Page 11
Consider Resolution No. 2024-06 – Goals and Objectives Annual Report…	Page 17
Administrative Matters
Manager’s Report
Financials…	Page 20
Attorney’s Report
Comments from the Public
Board Member Comments
Adjourn

Publication Date 2025-10-22

Subcategory Miscellaneous Notices

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2025/2026 REGULAR MEETING SCHEDULE
NOTICE IS HEREBY GIVEN that the Board of Supervisors of the Winding Cypress Community Development District will hold Regular Meetings in the Clubhouse at Winding Cypress located at 7180 Winding Cypress Drive, Naples, Florida 34114 at 1:00 p.m. on the following dates:
November 6, 2025
December 4, 2025
February 5, 2026
March 5, 2026
April 2, 2026
May 7, 2026
June 4, 2026
August 6, 2026
September 3, 2026
The purpose of the meetings is to conduct any business coming before the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any of the meetings may be obtained from the Districts website or by contacting the District Manager at 941-223- 2475 and/or toll free at 1-877-737-4922 prior to the date of the particular meeting.
From time to time one or two Supervisors may participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place.
Said meeting(s) may be continued as found necessary to a time and place specified on the record.
If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at 941-223-2475 and/or toll free at 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice. WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
www.windingcypresscdd.org No.11760801 Oct 22, 2025

Page 1

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
PUBLIC HEARING & REGULAR BOARD MEETING AUGUST 7, 2025

CALL TO ORDER

The August 7, 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 July 18, 2025, and July 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 via phone	
Supervisor	Gerard O’Donohue	Present	
Supervisor	Patrick Cirello	Present via phone	
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 on the attached sign-in sheet.

ADDITIONS OR DELETIONS TO THE AGENDA

There were no additions or deletions to the agenda.

APPROVAL OF MINUTES
July 17, 2025, Regular Board Meeting

Under Old Business it currently states, “A total of 24 yard drain inlets along with 18 pipe connections were proposed” the addition of “for the 2025 Lake Bank Remediation Project” should be added for clarification.

A motion was made by Supervisor O’Donohue, seconded by Supervisor Broucek and passed unanimously approving the minutes of the July 17, 2025, Regular Board Meeting, as amended.

OLD BUSINESS
Discussion Regarding Lake Bank Remediation 2025

The project has been completed and all issues have been resolved. The one site was repaired an additional time and the contractor acknowledged the sod was not rooting into the soil; some matting and stakes were used to secure the location. Photos were taken today and the latest repairs appear to be holding.

A discussion ensued regarding the invoice and warranty. The Board agreed with the invoice and warranty being processed.

Discussion Regarding Lake Bank Remediation 2026

Mr. Tryka reported that he had begun the initial work for the 2026 project. The lakes will be bid on a lake- by-lake process in order to be sure to complete as much work as possible. The specs are expected to be presented at the November 6th meeting.

NEW BUSINESS
Discussion Regarding Alternative Funding Sources
Ms. Krizen presented four options to pay for the 30-lake project, which was based on estimates from Seacoast and FMS, based on the current interest rates and could change. Terms are also subject to change until the loan has been finalized. The options continue with the line item “Lake Bank Remediation,” 5-year loan, 10-year loan, or a 20-year Bond. The timing and costs estimated (subject to change) were reviewed with the Board. A discussion ensued regarding whether this project should be completed as a capital expense versus part of the O&M. The Board is not ready to make any decisions at this time.
Consider Resolution No. 2025-02 – Adopting a Fiscal Year 2025/2026 Meeting Schedule

Resolution No. 2025-02 was presented, entitled:
RESOLUTION NO. 2025-02
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2025/2026 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by Supervisor Broucek, seconded by Chairperson Powell and passed unanimously adopting Resolution No. 2025-02, as presented.

A motion was made by Supervisor Broucek, seconded by Chairperson Powell recessing the Regular Board Meeting and opening the Public Hearing.

PUBLIC HEARING
Proof of Publication

Proof of publication was presented that Notice of the Public Hearing had been published in the Naples Daily News on July 18, 2025, and July 25, 2025, as legally required.

Receive Public Comment on Fiscal Year 2025/2026 Final Budget

There was no public comment on the Fiscal Year 2025/2026 Final Budget.

A motion was then made by Supervisor Broucek, seconded by Chairperson Powell and passed unanimously closing the Public Hearing and reconvening the Regular Board Meeting.

Consider Resolution No. 2025-03 – Adopting a Fiscal Year 2025/2026 Final Budget

Resolution No. 2025-03 was presented, entitled:

RESOLUTION 2025-03
[FY 2025/2026 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

A Board consensus was reached to adjust the line item to read “Lake Bank Remediation and relate items” to allow the use of those funds for capital items if the Board makes that decision in the future.
A motion was made by Chairperson Powell, seconded by Supervisor Broucek and passed unanimously adopting Resolution No. 2025-03, as amended.

Consider Resolution No. 2025-04 – Adopting a Fiscal Year 2025/2026 Assessment Roll
Resolution No. 2025-04 was presented, entitled:
RESOLUTION 2025-04
[FY 2025/2026 ASSESSMENT RESOLUTION]
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2025/2026 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

A motion was made by Chairperson Powell, seconded by Supervisor Broucek and passed unanimously adopting Resolution No. 2025-04, as presented.

ADMINISTRATIVE MATTERS
Manager’s Report

A consensus of the Board was reached to cancel the September meeting. The October meeting will be left on the calendar just in case, but at this time it is not needed. The Chairperson will work with staff to determine cancellation closer to the date.

Verona Walk has an outfall structure that appears to be overlapping with Winding Cypress. Verona Walk is seeking permission to maintain their structure by accessing Winding Cypress property. There was a brief discussion regarding location and quantities of areas of overlap.

A motion was made by Chairperson Powell, seconded by Supervisor Broucek and passed unanimously authorizing District staff to verify the scope of the overlay and report back to the Board.

Attorney’s Report

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

COMMENTS FROM THE PUBLIC

Mr. Dyckman commented on the lake bank project, stating that rocks or riprap would be an option he would like the Board to look at as a remediation.
BOARD MEMBER COMMENTS
Supervisor Petrovsky stated that the engineer and contractor seemed to be going through the logical options starting with the most basic repair and adjusting as needed. The contractor used the grass and when that failed some matting was added, which seems to be holding. Riprap is a costly option as well as not allowed as a complete option pursuant to the District’s permits.

ADJOURNMENT

There being no further business to address, the Regular Board Meeting was adjourned at 2:48 p.m. on a
motion made by Chairperson Powell, seconded by Supervisor Broucek and passed unanimously.

Chairperson/Vice Chairman	Secretary/Assistant Secretary

Date Approved		

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT
WORKSHOP OCTOBER 2, 2025

CALL TO ORDER

The October 2, 2025, Workshop of the Winding Cypress Community Development District (the “District”) was called to order at 1:00 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 Workshop had been published in the Naples Daily News on September 23, 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 Workshop:

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	

FINANCIALS

Ms. Krizen presented the background on the Lake Bank Remediation Reserves Fund. While the District does not have a financial obligation to budget reserves, it has the option to do so. In the 2023-24 budget any unused funds in Lake Bank Maintenance, Legal/Engineering Extraordinary, Pipe Maintenance and Engineering created a Lake Remediation Reserves Fund. The fund was opened with $320,159 in the 2024- 25 budget. The reserves were not used to complete the 2025 Lake Bank Repairs Project. The previously noted line items will contribute any unused funds (approximately $41,000) to the reserve fund. A portion of the reserve fund is anticipated to be used in the 2025-26 fiscal year to increase the Lake Bank 2026 Project funds available to $500,000. The District has enough reserve funds to continue projects at $500,000 until the 2028-29 fiscal year, assuming no other changes.

DISCUSSION REGARDING FUNDING OPTIONS

The Funding Options Memo previously discussed at the August Board Meeting was reviewed. A discussion ensued. Mr. O’ Donohue stated that there was a fundamental question that the Board needed to answer. Does the Board wish to continue lake bank remediation as a maintenance expense, or should this be a capital expense? If this is a maintenance expense, it will continue to be part of the annual O&M budget with the current homeowners paying the full costs. If this is a capital expense, the Board would explore bonds or loans, spreading out the cost over several years with the future homeowners paying some of the expense. Due to the timing of the budgets and bond issuances, the Board will need to make a decision by December for the 2026-27 fiscal year.

COMMENTS FROM THE PUBLIC

There were no members of the public present.

BOARD MEMBER COMMENTS

There were no further comments from the Board Members.

ADJOURNMENT

There being no further business to address, the Workshop was adjourned at 1:44 p.m. There were no objections.

Chairperson/Vice Chairman		Secretary/Assistant Secretary Date Approved		

DISCUSSION REGARDING LAKE BANK FUNDING

TO BE DISTRIBUTED UNDER SEPARATE COVER

BOARD AUTHORIZATION TO GO OUT TO BID 2026 LAKE BANK REMEDIATION

TO BE DISTRIBUTED UNDER SEPARATE COVER

RESOLUTION NO. 2025-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2024/2025 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Winding Cypress Community Development District (“District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1.  The Amended Budget for Fiscal Year 2024/2025 attached hereto as Exhibit “A” is hereby approved and adopted.
Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 6th day of November, 2025.

ATTEST:	WINDING CYPRESS
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Winding Cypress Community Development District

Amended Final Budget For Fiscal Year 2024/2025
October 1, 2024 - September 30, 2025

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET - SERIES 2015

AMENDED FINAL DEBT SERVICE FUND BUDGET - SERIES 2019

AMENDED FINAL BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
O & M Assessments	608,951	610,731	610,731	
Debt Assessments (2015)	526,216	526,549	526,549	
Debt Assessments (2019)	310,259	310,260	310,260	
Interest Income - Operating	12,000	26,600	26,518	
Interest Income - Preserve Areas	0	24,900	24,841	
TOTAL REVENUES	$	1,457,426	$	1,499,040	$	1,498,899	
				
EXPENDITURES				
Administrative Expenditures				
Supervisor Fees	12,000	2,000	2,000	
Payroll Taxes - Employer	960	153	153	
Management	51,492	51,492	51,492	
Legal	25,500	26,000	23,178	
Assessment Roll	5,000	5,000	5,000	
Audit Fees	4,300	3,900	3,900	
Arbitrage Rebate Fee	650	650	650	
Insurance	7,255	6,858	6,858	
Legal Advertisements	5,500	4,600	3,570	
Miscellaneous	733	2,100	1,991	
Postage	600	1,075	1,041	
Office Supplies	850	850	736	
Dues & Subscriptions	175	175	175	
Trustee Fee	8,300	8,278	8,278	
Continuing Disclosure Fee	1,000	700	700	
TOTAL ADMINISTRATIVE EXPENDITURES	124,315	113,831	109,722	
				
Maintenance Expenditures				
Engineering/Inspections	25,000	77,216	77,216	
Preserve Maintenance	79,700	75,100	75,100	
Lake Bank Maintenance	75,000	10,000	0	
Lake Remediation	315,265	315,265	294,202	
TOTAL MAINTENANCE EXPENDITURES	494,965	477,581	446,518	
				
TOTAL EXPENDITURES	$	619,280	$	591,412	$	556,240	
				
REVENUES LESS EXPENDITURES	$	838,146	$	907,628	$	942,659	
				
Bond Payments (2015)	(486,750)	(496,575)	(496,575)	
Bond Payments (2019)	(286,990)	(292,599)	(292,599)	
				
BALANCE	$	64,406	$	118,454	$	153,485	
				
County Appraiser & Tax Collector Fee	(49,867)	(27,836)	(27,836)	
Discounts For Early Payments	(58,539)	(54,477)	(54,477)	
				
EXCESS/ (S+ORTFALL)	$	(44,000)	$	36,141	$	71,172	
				
Carryover From Prior Year	44,000	44,000	0	
				
NET EXCESS/ (S+ORTFALL)	$	-	$	80,141	$	71,172	

FUND BALANCE AS OF 9/30/24	
FY 2024/2025 ACTIVITY	
LESS PRESERVE AREAS ACCOUNT AS OF 9/30/25	
LA.E REMEDIATION RESERVE FUNDS AS OF 9/30/25	
OPERATING FUND BALANCE AS OF 9/30/25	

$1,223,241	
$36,141	
$834,931	
$345,000	
$79,451	

Notes
Lake Remediation Reserve To Be Adjusted On 10/1/25.
Preserve Areas Funds Totaling $748,196 Are Designated For A Long Term Management Fund For The Preserve Areas.

AMENDED FINAL BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND - SERIES 2015
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET
10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Interest Income	500	31,488	31,488	
NAV Tax Collection	486,750	496,575	496,575	
Total Revenues	$	487,250	$	528,063	$	528,063	
				
EXPENDITURES				
Principal Payments	175,000	165,000	165,000	
Interest Payments	309,410	313,016	313,016	
Bond Redemption	2,840	0	0	
Total Expenditures	$	487,250	$	478,016	$	478,016	
				
Excess/ (Shortfall)	$	-	$	50,047	$	50,047	

FUND BALANCE AS OF 9/30/24	
FY 2024/2025 ACTIVITY	
FUND BALANCE AS OF 9/30/25	

$719,504	
$50,047	
$769,551	

Notes
Reserve Fund Balance = $278,734*. Revenue Fund Balance = $490,817*. Revenue Fund Balance To Be Used To Make 11/1/2025 Principal &
Interest Payment Of $329,703 (Principal = $175,000 & Interest = $154,703).
* Approximate Amounts

Series 2015 Bond Information
Original Par Amount = $7,535,000	Annual Principal Payments Due: Interest Rate = 4.00% - 5.00%	 November 1st
Issue Date = December 2015	Annual Interest Payments Due: Maturity Date = November 2045	 May 1st & November 1st

Par Amount As Of 9/30/25 = $6,210,000

AMENDED FINAL BUDGET
WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND - SERIES 2019
FISCAL YEAR 2024/2025 OCTOBER 1, 2024 - SEPTEMBER 30, 2025

REVENUES	FISCAL YEAR 2024/2025 BUDGET 10/1/24 - 9/30/25	AMENDED FINAL BUDGET
10/1/24 - 9/30/25	YEAR TO DATE ACTUAL
10/1/24 - 9/29/25	
Interest Income	400	17,741	17,741	
Prepaid Boond Collection	0	18,354	18,354	
NAV Assessment Collection	286,990	292,599	292,599	
Total Revenues	$	287,390	$	328,694	$	328,694	
				
EXPENDITURES				
Principal Payments	90,000	105,000	105,000	
Interest Payments	197,156	199,253	199,253	
Bond Redemption	234	20,000	20,000	
Total Expenditures	$	287,390	$	324,253	$	324,253	
				
Excess/ (Shortfall)	$	-	$	4,441	$	4,441	

FUND BALANCE AS OF 9/30/24	
FY 2024/2025 ACTIVITY	
FUND BALANCE AS OF 9/30/25	

$415,558	
$4,441	
$419,999	

Notes
Reserve Fund Balance = $144,766*. Revenue Fund Balance = $275,223*. Revenue Fund Balance To Be Used To Make 11/1/2025 Principal & Interest Payment Of $188,103 (Principal = $90,000 & Interest = $98,103).
* Approximate Amounts

Series 2019 Bond Information
Original Par Amount = $4,470,000	Annual Principal Payments Due: Interest Rate = 3.75% - 5.00%	 November 1st
Issue Date = February 2019	Annual Interest Payments Due: Maturity Date = November 2049	 May 1st & November 1st

Par Amount As Of 9/30/25 = $4,030,000

RESOLUTION NO. 2025-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN ANNUAL REPORT OF GOALS, OBJECTIVES, AND PERFORMANCE MEASURES AND STANDARDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Winding Cypress Community Development District (the “District”) is a local unit of special-purpose government organized and existing under and pursuant to Chapters 189 and 190, Florida Statutes, as amended; and

WHEREAS, effective July 1, 2024, the Florida Legislature adopted House Bill 7013, codified as Chapter 2024-136, Laws of Florida, and creating Section 189.0694, Florida Statutes; and

WHEREAS, the District adopted Resolution 2024-07 on August 15, 2024, establishing goals and objectives for the District and creating performance measures and standards to evaluate the District’s achievement of those goals and objectives; and

WHEREAS, pursuant to Section 189.0694, Florida Statutes, the District must adopt and publish on its website an annual report prior to December 1st of each year, describing the goals and objectives achieved by the district, as well as the performance measures and standards used by the district to make this determination, and any goals or objectives the district failed to achieve.
WHEREAS, the District Manager has the annual report of the District’s goals, objectives, and performance measures and standards attached hereto and made a part hereof as Exhibit A (the “Annual Report”) and presented the Annual Report to the Board of the District; and

WHEREAS, the District’s Board of Supervisors (“Board”) finds that it is in the best interests of the District to adopt by resolution the attached annual report of the goals, objectives and performance measures and standards.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT, THAT:
SECTION 1. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Resolution.

SECTION 2. The District Board of Supervisors hereby adopts the Annual Report regarding the District’s success or failure in achieving the adopted goals and objectives and directs the District Manager to take all necessary actions to comply with Section 189.0694, Florida Statutes.

SECTION 3. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 4. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 6th day of November, 2025.

ATTEST:	WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Exhibit A: Annual Report of Performance Measures/Standards

Exhibit A

Program/Activity:	District Administration
Goal:	Remain compliant with Florida Law for all district meetings
Objectives:
Notice all District regular, special, and public hearing meetings
Conduct all post-meeting activities
District records retained in compliance with Florida Sunshine Laws
Performance Measures:
All Meetings publicly noticed as required (YES)
Meeting minutes and post-meeting action completed (YES)
District records retained as required by law (YES)

Program/Activity:	District Finance
Goal:	Remain Compliant with Florida Law for all district financing activities
Objectives:
District adopted fiscal year budget
District amended budget at end of fiscal year
Process all District finance accounts receivable and payable
Support District annual financial audit activities
Performance Measures:
District adopted fiscal year budget (YES)
District amended budget at end of fiscal year (YES)
District accounts receivable/payable processed for the year (YES)
“No findings” for annual financial audit (NO)
If “yes” explain

Program/Activity:	District Operations
Goal:	Insure, Operate and Maintain District owned Infrastructure & assets
Objectives:
Annual renewal of District insurance policy(s)
Contracted Services for District operations in effect
Compliance with all required permits
Performance Measures:
District insurance renewed and in force (YES)
Contracted Services in force for all District operations (YES)
Permits in compliance (YES)

Winding Cypress Community Development District

Financial Report For September 2025

WINDING CYPRESS COMMUNITY DEVELOPMENT DISTRICT MONTHLY FINANCIAL REPORT
SEPTEMBER 2025

REVENUES	Annual Budget
10/1/24 - 9/30/25	
Actual Sep-25	Year To Date Actual
10/1/24 - 9/30/25	
O & M (Operation & Maintenance) Assessments	608,951	0	610,731	
Debt Assessments (2015)	526,216	0	526,549	
Debt Assessments (2019)	310,259	0	310,260	
Other Revenue	0	0	0	
Interest Income - Operating	12,000	0	26,518	
Interest Income - Preserve Areas	0	0	24,841	
TOTAL REVENUES	$	1,457,426	$	-	$	1,498,899	
				
EXPENDITURES				
Administrative Expenditures				
Supervisor Fees	12,000	0	2,000	
Payroll Taxes - Employer	960	0	153	
Management	51,492	4,291	51,492	
Legal	25,500	0	23,178	
Legal & Engineering - Extraordinary	0	0	0	
Assessment Roll	5,000	5,000	5,000	
Audit Fees	4,300	0	3,900	
Arbitrage Rebate Fee	650	0	650	
Insurance	7,255	0	6,858	
Legal Advertisements	5,500	237	3,570	
Miscellaneous	733	65	1,991	
Postage	600	76	1,041	
Office Supplies	850	4	736	
Dues & Subscriptions	175	0	175	
Trustee Fee	8,300	0	8,278	
Continuing Disclosure Fee	1,000	700	700	
TOTAL ADMINISTRATIVE EXPENDITURES	$	124,315	$	10,373	$	109,722	
				
Maintenance Expenditures				
Engineering/Inspections	25,000	9,728	77,216	
Preserve Maintenance	79,700	0	75,100	
Lake Bank Maintenance	75,000	0	0	
Lake Remediation	315,265	0	294,202	
Pipe Maintenance	0	0	0	
TOTAL MAINTENANCE EXPENDITURES	$	494,965	$	9,728	$	446,518	
				
TOTAL EXPENDITURES	$	619,280	$	20,101	$	556,240	
				
REVENUES LESS EXPENDITURES	$	838,146	$	(20,101)	$	942,659	
				
Bond Payments (2015)	(486,750)	0	(496,575)	
Bond Payments (2019)	(286,990)	0	(292,599)	
				
BALANCE	$	64,406	$	(20,101)	$	153,485	
				
County Appraiser & Tax Collector Fees	(49,867)	0	(27,836)	
Discounts For Early Payments	(58,539)	0	(54,477)	
				
EXCESS/ (SHORTFALL)	$	(44,000)	$	(20,101)	$	71,172	
				
CARRYOVER FROM PRIOR YEAR	44,000	0	0	
				
NET EXCESS/ (SHORTFALL)	$	-	$	(20,101)	$	71,172	
				
Operating Account Bank Balance As Of 9/30/25	$	483,647.82		
Accounts Payable As Of 9/30/25	$	24,165.56		
Accounts Receivable As Of 9/30/25	$	-		
Lake Remediation Reserve As Of 9/30/25	$	345,000.00		
Operating Account Available Funds As Of 9/30/25	$	114,482.26		
Preserve Areas Bank Account As Of 9/30/25	$	834,930.72		
Total Available Funds As Of 9/30/25	$	949,412.98		

Notes
Lake Remediation Reserve To Be Adjusted On 10/1/25.
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 - September 2025

	Oct 24 - Sept 25	24/25 Budget	$ Over Budget	% of Budget	
Ordinary Income/Expense								
Income						
01-3300	O&M Assessments	610,730.68	608,951.00	1,779.68	100.29%	
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)	26,517.54	12,000.00	14,517.54	220.98%	
01-9411	Interest Income (Preserve Acct)	24,840.58	0.00	24,840.58	100.0%	
Total Income	627,411.63		619,280.00		8,131.63		101.31%	
Expense						
01-1310	Engineering	77,216.00	25,000.00	52,216.00	308.86%	
01-1311	Management Fees	51,492.00	51,492.00	0.00	100.0%	
01-1315	Legal Fees	23,178.07	25,500.00	-2,321.93	90.89%	
01-1316	Lake Remediation	294,202.50	315,265.00	-21,062.50	93.32%	
01-1318	Assessment/Tax Roll	5,000.00	5,000.00	0.00	100.0%	
01-1320	Audit Fees	3,900.00	4,300.00	-400.00	90.7%	
01-1321	Supervisor Fees	2,000.00	12,000.00	-10,000.00	16.67%	
01-1323	Payroll tax expense	153.00	960.00	-807.00	15.94%	
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	3,569.90	5,500.00	-1,930.10	64.91%	
01-1512	Miscellaneous	1,990.99	733.00	1,257.99	271.62%	
01-1513	Postage and Delivery	1,040.56	600.00	440.56	173.43%	
01-1514	Office Supplies	736.25	850.00	-113.75	86.62%	
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	700.00	1,000.00	-300.00	70.0%	
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	556,239.77		619,280.00		-63,040.23		89.82%	
Net Ordinary Income	71,171.86		0.00		71,171.86		100.0%	
Net Income		71,171.86	0.00	71,171.86	100.0%	

Page 23

Winding Cypress Community Development District
Expenditures
October 2024 through September 2025

	Date		Invoice #		Vendor		Memo		Amount	
Expenditures
01-1310 • Engineering										
	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	
	02/28/2025		202507385		L-A Engineering		Engineering thru 02/28/2025		5,092.00	
	03/28/2025		202511484		L-A Engineering		Engineering thru 03/28/2025		13,442.00	
	04/25/2025		202515478		L-A Engineering		Engineering thru 04/25/2025		5,140.00	
	05/30/2025		202520385		L-A Engineering		Engineering thru 05/30/2025		5,467.00	
	06/27/2025		202524692		L-A Engineering		Engineering thru 06/27/2025		4,716.00	
	07/18/2025		202531085		L-A Engineering		Engineering thru 07/18/2025		13,260.00	
	09/05/2025		202534091		L-A Engineering		Engineering thru 09/05/2025		6,739.00	
	09/30/2025		202541060		L-A Engineering		Engineering thru 9/30/2025		2,989.00	
Total 01-1310 • Engineering									77,216.00	
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	
	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 - -une 2025		4,291.00	
	07/31/2025		2025-0927		Special District Services		Management fee - -uly 2025		4,291.00	
	08/31/2025		2025-1044		Special District Services		Management fee - August 2025		4,291.00	
	09/30/2025		2025-1162		Special District Services		Management fee - September 2025		4,291.00	
Total 01-1311 • Management Fees									51,492.00	

Page 24

Winding Cypress Community Development District
Expenditures
October 2024 through September 2025

Date	Invoice #	Vendor	Memo	Amount

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	
	02/28/2025	3540875	.utak Rock LLP	legal services thru 02/28/2025	2,534.95	
	03/31/2025	3564678	.utak Rock LLP	legal services thru 03/31/2025	1,029.00	
	04/30/2025	3569860	.utak Rock LLP	legal services thru 04/30/2025	1,345.00	
	05/30/2025	22800	Mahoney LaZ *roup P.A.	legal thru 05/30/2025	395.00	
	05/31/2025	3584886	.utak Rock LLP	legal services May 2025	1,703.00	
	06/30/2025	3598032	.utak Rock LLP	legal services -une 2025	160.00	
	07/31/2025	3613831	.utak Rock LLP	legal services -uly 2025	2,592.00	
	08/31/2025	3637976	.utak Rock LLP	legal services August 2025	1,472.50	
Total 01-1315 • Legal Fees
01-1316 • Lake Remediation	

04/30/2025	

2506-01R	

Earth Tech Enterprises Inc	

pay app 1 of lake renovation	23,178.07

294,202.50	
Total 01-1316 • Lake Remediation
01-1318 • Assessment/Tax Roll	

09/29/2025	

2025-1308	

Special District Services	

Assessment Roll Preparation 2025	294,202.50

5,000.00	
Total 01-1318 • Assessment/Tax Roll
01-1320 • Audit Fees	

05/01/2025	

27587	

*rau and Associates	

fee for FY 2023/2024 audit	5,000.00

3,900.00	
Total 01-1320 • Audit Fees
01-1321 • Supervisor Fees	

10/07/2024	

PR 10/04/24		

Meeting date 10/04/24 check date 10/08/24 (Petrovsky)	3,900.00

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	
	07/21/2025	PR 07/18/25		Meeting date 07/18/25 check date 07/22/25 (Petrovsky)	200.00	
	08/11/2025	PR 08/07/25		Meeting date 08/7/25 check date 08/12/25 (Petrovsky)	200.00	
Total 01-1321 • Supervisor Fees					2,000.00	

Page 25

Winding Cypress Community Development District
Expenditures
October 2024 through September 2025

	Date		Invoice #		Vendor		Memo		Amount	
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	
	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	
	07/21/2025		PR 07/18/25				Meeting date 07/18/25 check date 07/22/25 (Petrovsky)		50.78	
	08/11/2025		PR 08/07/25				Meeting date 08/7/25 check date 08/12/25 (Petrovsky)		50.78	
Total 01-1322 • Payroll processing fee									723.58	
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	
	07/21/2025		PR 07/18/25				Meeting date 07/18/25 check date 07/22/25 (Petrovsky)		15.30	
	08/11/2025		PR 08/07/25				Meeting date 08/7/25 check date 08/12/25 (Petrovsky)		15.30	
Total 01-1323 • Payroll tax expense									153.00	
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	

Page 26

Winding Cypress Community Development District
Expenditures
October 2024 through September 2025

	Date		Invoice #		Vendor		Memo		Amount	
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	
	03/31/2025		0007039178		*annett Florida Locali4		Notice of Reg Board Mtg		256.80	
	04/30/2025		0007093650		*annett Florida Locali4		Notice of :orkshop		245.04	
	05/05/2025		0007144550		*annett Florida Locali4		Notice of Reg Board Mtg		248.96	
	07/07/2025		0007251170		*annett Florida Locali4		Notice of Reg Board Mtg		241.12	
	07/07/2025		0007251170		*annett Florida Locali4		Notice of P+ & Reg Board Mtg		625.50	
	09/30/2025		0007352223		*annett Florida Locali4		Notice of :orkshop		237.20	
Total 01-1480 • Legal Advertisements									3,569.90	
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	
	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	
	07/01/2025		618		FMSbonds Inc		Rep 618 :inding Cypress amorti]ation schedule		250.00	
	08/31/2025		2025-1044		Special District Services		conference calls		16.97	
	08/31/2025		2025-1044		Special District Services		travel		35.00	
	09/30/2025		2025-1162		Special District Services		conference calls		30.19	
	09/30/2025		2025-1162		Special District Services		travel		35.00	
Total 01-1512 • Miscellaneous									1,267.41	

Page 27

Winding Cypress Community Development District
Expenditures
October 2024 through September 2025

	Date		Invoice #		Vendor		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	
	07/31/2025		2025-0927		Special District Services		Postage (Mailing -une 12)		542.37	
	07/31/2025		2025-0927		Special District Services		FedEx		20.00	
	09/30/2025		2025-1162		Special District Services		FedEx		75.92	
Total 01-1513 • Postage and Delivery									1,040.56	
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	
	07/31/2025		2025-0927		Special District Services		copier charges		3.00	
	08/31/2025		2025-1044		Special District Services		copier charges		205.35	
	08/31/2025		2025-1044		Special District Services		meeting books		28.00	
	09/30/2025		2025-1162		Special District Services		copier charges		3.75	
Total 01-1514 • Office Supplies									736.25	
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	

Page 28

Winding Cypress Community Development District
Expenditures
October 2024 through September 2025

	Date		Invoice #		Vendor		Memo		Amount	
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
01-1743 • Continuing Disclosure Fee	

09/28/2025		

2025-1369		

Special District Services		

Continuing Disclosure Fee Series 2015		8,277.50

350.00	
	09/28/2025		2025-1369		Special District Services		Continuing Disclosure Fee Series 2019		350.00	
Total 01-1743 • Continuing Disclosure Fee
01-1813 • Preserve Maintenance	

12/31/2024		

CESI-021489		

Collier Environmental Services		

Annual Maintenance treatment to Zetland preserves		700.00

75,100.00	
Total 01-1813 • Preserve Maintenance									75,100.00	
Total Expenditures									556,239.77	

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	Int - 3	Collier Cty Tax Collector	07/15/25	Interest		$	53.47			$	53.47	$	53.47			$	53.47			$	-	$	-	
19									$	-							$	-	$	-	
20									$	-									
21									$	-									
					$1,445,761.68	$ 1,778.20	$ (27,836.14)	$ (54,476.58)	$ 1,365,227.16	$ 610,730.68	$  526,549.00	$ 310,260.20	$ 576,053.51	$ 496,575.00	$ 292,598.65	$ 496,575.00	$ 292,598.65	

Page 29

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
$	1,778.20	$ 1,365,227.16	
$ (610,730.68)	$ (576,053.51)	
$ (526,549.00)	$ (496,575.00)	
$ (310,260.20)	$ (292,598.65)	
$	-	$	-