Eden Hills Community Development District

Meeting Agenda July 9, 2025

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Eden Hills
Community Development District
219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 - Fax: 407-839-1526
July 2, 2025
Board of Supervisors Meeting
Eden Hills Community Development District

Dear Board Members:
A meeting of the Board of Supervisors of the Eden Hills Community Development District will be held on Wednesday, July 9, 2025 from 4:00 PM to 5:00 PM at the Lake Alfred Public Library, 245
N. Seminole Ave., Lake Alfred, FL 33850.
Zoom Video Join Link: https://us06web.zoom.us/j/82376848857
Call-In Information: 1-646-876-9923
Meeting ID: 823 7684 8857

Following is the advance agenda for the meeting:
Board of Supervisors Meeting
Roll Call
Public Comment Period (Public Comments will be limited to three (3) minutes each)
Approval of Minutes of the April 9, 2025 Board of Supervisors Meeting
Public Hearing
Public Hearing on the Adoption of the Fiscal Year 2025/2026 Budget
Consideration of Resolution 2025-05 Adopting the District’s Fiscal Year 2025/2026 Budget and Appropriating Funds
Consideration of Resolution 2025-06 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2025-07 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2025/2026
Consideration of Resolution 2025-08 Adopting Amended Amenity Rules
Presentation of Fiscal Year 2024 Audit Report
Goals and Objectives
Adoption of Fiscal Year 2026 Goals & Objectives
Presentation of Fiscal Year 2025 Goals & Objectives and Authorizing Chair to Execute
Staff Reports
Attorney
Engineer
Consideration of Work Authorization 2025-2 for Annual Engineer’s Report 2024 Preparation from Dewberry
Field Manager’s Report (to be provided under separate cover)
District Manager’s Report
Approval of Check Register
Balance Sheet and Income Statements
Presentation of Number of Registered Voters—638
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES

MINUTES OF MEETING EDEN HILLS
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Eden Hills Community Development District was held Wednesday, April 9, 2025 at 5:00 p.m. at the Lake Alfred Public Library, 245 N. Seminole Ave., Lake Alfred, Florida.

Present and constituting a quorum:

Bobbie Henley	Chairperson
Jessica Spencer	Vice Chairperson
Kristin Cassidy	Assistant Secretary
Lindsey Roden	Appointed as Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Savannah Hancock	District Counsel, Kilinski Van Wyk
Lauren Gentry	District Counsel, Kilinski Van Wyk
Rey Malave via Zoom	District Engineer, Dewberry
Chace Arrington via Zoom	District Engineer, Dewberry
Marshall Tindall via Zoom	Field Manager, GMS

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order at 5:01 p.m. and called the roll. Three Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns noted there were no members of the public present.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of Lauren Durham (Seat #5)
Ms. Burns presented a letter of resignation from Lauren Durham in Seat #5. She asked for a motion to accept the letter of resignation.

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, Accepting the Resignation of Lauren Durham from Seat #5, was approved.

Appointment to Fill Vacant Board Seat #5
Ms. Burns noted that leaves a vacancy in seat #5 and asked for a nomination to fill that vacancy. Ms. Henley nominated Lindsey Roden.

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, the Appointment of Lindsey Roden to Seat #5, was approved.

Administration of Oath to Newly Appointed Supervisor
Ms. Burns administered the oath to Lindsey Roden.

Consideration of Resolution 2025-02 Appointing an Assistant Secretary
Ms. Burns noted Resolution 2025-02 appoints Lindsey Roden as an Assistant Secretary.

On MOTION by Ms. Spencer, seconded by Ms. Henley, with all in favor, Resolution 2025-02 Appointing Lindsey Roden as an Assistant Secretary, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the January 8,
2025 Board of Supervisors Meeting & the January 8, 2025 Audit Committee Meeting
Ms. Burns presented the minutes from the January 8, 2025 Board of Supervisors meeting and the January 8, 2025 audit committee meeting. She asked for any questions, comments, or corrections. The Board had no changes to the minutes.

On MOTION by Ms. Spencer, seconded by Ms. Henley, with all in favor, the Minutes of the January 8, 2025 Board of Supervisors, Meeting & January 8, 2025 Audit Committee Meeting, were approved.

FIFTH ORDER OF BUSINESS	Items Pertaining to Fiscal Year 2025/2026
Budget Adoption
Consideration of Resolution 2025-03 Approving the Proposed Fiscal Year 2025/2026 Budget (Suggested Date: July 9, 2025) and Setting the Public Hearing on the Adoption of the Fiscal Year 2025/2026 Budget (Option A)

Consideration of Resolution 2025-03 Approving the Proposed Fiscal Year 2025/2026 Budget (Suggested Date: July 9, 2025), Declaring Special Assessments, and Setting the Public Hearings on the Adoption of the Fiscal Year 2025/2026 Budget and the Imposition of Operations and Maintenance Assessments (Option B)
Ms. Burns noted this will kick off the budget process. She noted that the preliminary budget has to be approved prior to June 15th each year and the budget will be sent to the city or county at least 60 days prior to the public hearing date that will be set today. Ms. Burns noted with Option A the assessments will be kept the same. Option B will result in an increase. A few items have been included such as holiday lighting and larger contingency amounts. It would be a $128.59 increase. The public hearing will be July 9, 2025 at 4:00 p.m. at this location.

On MOTION by Ms. Spencer, seconded by Ms. Henley, with all in favor, Resolution 2025-03 Approving the Proposed Fiscal Year 2025/2026 Budget and Setting the Public Hearing for July 9, 2025 at 4:00 p.m. on the Adoption of the Fiscal Year 2025/2026 Budget (Option A), was approved.

SIXTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-04
Extending Board Terms of Office to Align with General Election
Ms. Burns stated currently the election schedule falls on odd years. As the District the threshold of six years and having at least 250 voters, they need to align with the even years because the process transfers to the Supervisor of Election office. This will extend the existing terms another year. Instead of being up in 2025, they will be up in 2026.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, Resolution 2025-04 Extending Board Terms of Office to Align with General Election, was approved.

SEVENTH ORDER OF BUSINESS	Presentation of Arbitrage Rebate Report
for Series 2022 Bonds
Ms. Burns stated under internal revenue code, the District has to has to demonstrate they do not earn more interest than they pay on the bonds. On page 4 of the report shows a negative amount listed.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the Arbitrage Rebate Report for Series 2022 Bonds, was approved.

EIGHTH ORDER OF BUSINESS	Ratification of Temporary Construction
Easement with Peninsula Pipeline Company
Ms. Burns stated there was a request from them as they are installing some lines in the area and it was approved that Bobbie work with them to provide this easement agreement so they could stage some equipment on a District parcel as well as install that pipe.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the Temporary Construction Easement with Peninsula Pipeline Company, was ratified.

NINTH ORDER OF BUSINESS	Ratification of 2025 Data Sharing & Usage
Agreement with Polk County Property Appraiser
Ms. Burns stated this is just the annual renewal of this agreement.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the 2025 Data Sharing & Usage Agreement with Polk County Property Appraiser, was ratified.

TENTH ORDER OF BUSINESS	Ratification of 2025 Contract Agreement
with Polk County Property Appraiser
Ms. Burns stated this is just the annual renewal of this agreement.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the 2025 Contract Agreement with Polk County Property Appraiser, was ratified.

ELEVENTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry reminded Board members that the 4 hours of ethics training resets and is due again in 2025.

Engineer
Mr. Malave had nothing to report.

Field Manager’s Report
Mr. Tindall reviewed the Field Managers Report on page 100 of the agenda package.

Consideration of Landscape Maintenance Proposals
Proposal to Replace Oak Trees Around the Lake
Mr. Tindall noted this proposal is for 20 oak trees primarily along the main pond on the north side for $10,100.

Proposal for Mulch Replacement (to be provided under separate cover)
Mr. Tindall noted this proposal is for mulch to cover the walls. Mr. Tindall noted the last proposal is to sod an area where there used to be an easement road on the south side that the city is worried about.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, the Proposal to Replace Oak Trees Around the Lake and Proposal for Mulch Replacement, was approved.

Based on Board discussion, Ms. Burns asked for a motion to approve the sod and authorize the Chair to sign off on final approval with a NTE amount after coordination with the city.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, to Approve the Sod and Authorize Chair to Sign off on Final Approval with a NTE Amount after Coordination with the City, was approved.

Consideration of Placement of Dog Waste Stations in Community
Consideration of Estimate for Purchase and Installation of Dog Waste Stations (Map of Possible Placements Included)
The Board reviewed the map and discussed potential dog waste station locations. The Board approved two dog stations near the walking trail and the dock.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, Two Dog Waste Stations Near the Walking Trail and the Dock, were approved.

Consideration of Estimate for Janitorial Services for Dog Waste Stations
Ms. Burns asked for a motion to approve the additional janitorial costs for the waste stations at $100 per month, $50 for each station with a total of $1,200 per year to the increased scope for janitorial.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the Estimate for Janitorial Services for Dog Waste Stations -
$1,200 per year, was approved.

Consideration of Request for 3% Increase in Services Costs from Pool Maintenance Services Vendor (Resort Pool Services)
Mr. Tindall reviewed Resort Pool’s request for a 3% increase in service costs for pool maintenance effective in October.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, the Request for 3% Increase in Service Costs from Pool Maintenance Services Vendor from Resort Pool Services, was approved.

District Manager’s Report
Approval of the Check Register
Ms. Burns presented the check register and offered to take questions on any of the invoices.

On MOTION by Ms. Spencer, seconded by Ms. Henley, with all in favor, the Check Register, was approved.

Balance Sheet and Income Statement
Ms. Burns noted the financial statements are included in the package for review. If anyone has any questions, she would be happy to answer. No action is necessary from the Board.

TWELFTH ORDER OF BUSINESS	Other Business
There being no comments, the next item followed.

THIRTEENTH ORDER OF BUSINESS	Supervisors Requests and Audience
Comments
There being no comments, the next item followed.

FOURTEENTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to adjourn.

On MOTION by Ms. Roden, seconded by Ms. Spencer, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2025-05

THE ANNUAL APPROPRIATION RESOLUTION OF THE EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, submitted to the Board of Supervisors (“Board”) of the Eden Hills Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2025 and ending September 30, 2026 (“Fiscal Year 2026”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and
WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.
The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Eden Hills Community Development District for the Fiscal Year Ending September 30, 2026.”

The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least two (2) years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2026, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:
TOTAL GENERAL FUND	$	
DEBT SERVICE FUND (SERIES 2020)	$	
DEBT SERVICE FUND (SERIES 2022)	$	
CAPITAL RESERVE FUND	$	
TOTAL ALL FUNDS	$	
SECTION 3. BUDGET AMENDMENTS
Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026 or within sixty (60) days following the end of the Fiscal Year 2026 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in

the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within five (5) days after adoption and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 9TH DAY OF JULY 2025.

ATTEST:	EDEN HILLS
COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2026

Eden Hills
Community Development District

Proposed Budget
FY2026

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Series 2020 Debt Service Fund	

9-10	

Series 2020 Amortization Schedule	

11	

Series 2022 Debt Service Fund	

12-13	

Series 2022 Amortization Schedule	

14	

Capital Reserve Fund	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	615,519	$	614,543	$	977	$	615,519	$	615,519	
Assessments - Direct Bill	$	40,000	$	30,000	$	10,000	$	40,000	$	67,623	
Other Income	$	-	$	1,030	$	12,974	$	14,004	$	-	
Deficit Funding	$	97,297	$	-	$	-	$	-	$	-	
Total Revenues	$	752,817	$	645,573	$	23,951	$	669,523	$	683,142	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	1,400	
$	2,400	
$	3,800	
$	12,000	
Employer FICA Fees	$	-	$	107	$	184	$	291	$	918	
Engineering	$	15,000	$	2,198	$	3,500	$	5,698	$	15,000	
Attorney	$	25,000	$	6,479	$	7,000	$	13,479	$	18,158	
Annual Audit	$	5,000	$	2,975	$	-	$	2,975	$	5,000	
Assessment Administration	$	6,825	$	6,825	$	-	$	6,825	$	7,030	
Arbitrage	$	1,350	$	450	$	450	$	900	$	1,350	
Dissemination	$	7,350	$	4,900	$	2,450	$	7,350	$	7,571	
Trustee Fees	$	12,861	$	8,081	$	4,780	$	12,861	$	14,148	
Management Fees	$	42,500	$	28,333	$	14,167	$	42,500	$	43,775	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Technology	$	1,260	$	840	$	420	$	1,260	$	1,298	
Postage & Delivery	$	893	$	654	$	238	$	893	$	893	
Insurance	$	6,622	$	6,161	$	-	$	6,161	$	8,282	
Copies	$	500	$	11	$	167	$	177	$	180	
Legal Advertising	$	7,500	$	714	$	3,000	$	3,714	$	3,000	
Other Current Charges	$	1,200	$	880	$	440	$	1,319	$	1,300	
Office Supplies	$	500	$	14	$	167	$	180	$	180	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	148,426	$	72,456	$	39,992	$	112,448	$	142,203	

Operations & Maintenance Field Expenditures Property Insurance	

$	22,500	

$	20,235	

$	-	

$	20,235	

$	21,854	
Field Management	$	16,538	$	11,025	$	5,513	$	16,538	$	17,034	
Landscape Maintenance	$	188,000	$	97,442	$	49,440	$	146,882	$	152,780	
Landscape Replacement	$	25,000	$	11,383	$	16,350	$	27,733	$	20,000	
Lake Maintenance	$	7,500	$	3,200	$	1,600	$	4,800	$	4,800	
Streetlights	$	75,713	$	50,407	$	25,204	$	75,611	$	82,420	
Electric	$	6,000	$	2,883	$	1,442	$	4,325	$	6,292	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	833	$	833	$	2,000	
Irrigation Repairs	$	7,500	$	6,961	$	2,500	$	9,461	$	5,000	
General Repairs & Maintenance	$	17,500	$	1,897	$	5,833	$	7,730	$	10,000	
Contingency	$	7,500	$	12,974	$	2,500	$	15,474	$	6,417	
Subtotal Field Expenditures	$	376,250	$	218,408	$	111,215	$	329,622	$	328,596	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Amenity Expenditures
Amenity - Electric	

$	24,951	

$	10,541	

$	5,271	

$	15,812	

$	20,000	
Amenity - Water	$	11,000	$	5,955	$	2,977	$	8,932	$	10,000	
Playground & Equipment Lease	$	62,800	$	34,035	$	17,018	$	51,053	$	51,053	
Internet	$	2,000	$	837	$	480	$	1,317	$	2,000	
Pest Control	$	890	$	539	$	351	$	890	$	2,680	
Janitorial Service	$	15,400	$	9,565	$	4,783	$	14,348	$	21,400	
Security Services	$	33,000	$	26,394	$	11,000	$	37,394	$	33,000	
Amenity Management	$	15,000	$	10,000	$	5,000	$	15,000	$	15,450	
Pool Maintenance	$	40,600	$	27,490	$	13,520	$	41,010	$	41,760	
Amenity Repairs & Maintenance	$	15,000	$	5,466	$	9,534	$	15,000	$	10,000	
Contingency	$	7,500	$	-	$	2,500	$	2,500	$	5,000	
Subtotal Amenity Expenditures	$	228,141	$	130,822	$	72,433	$	203,255	$	212,343	
						
Total Operations & Maintenance	$	604,391	$	349,229	$	183,648	$	532,877	$	540,939	
						
Total Expenditures	$	752,817	$	421,685	$	223,640	$	645,325	$	683,142	
						
Excess Revenues/(Expenditures)	$	-	$	223,888	$	(199,689)	$	24,199	$	-	

Net Assessments	
$683,142	
Add: Discounts & Collections 7%	$51,419	
Gross Assessments	$734,562	

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Platted Future Phases	611	$615,519.49	$1,007.40	$1,083.22	
Unplatted Future Phases	554	$67,622.75	$122.06	$131.25	
	1165	$683,142.24			

Product

FY2026

FY2025

Increase/ (Decrease)

Platted	$1,083.22	$1,083.22	$0.00

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Developer Contributions

The District will enter into a Funding Agreement with the Developer to fund General Fund expenditures not covered by Assessments during the fiscal year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer, Dewberry Engineer’s Inc., provides general engineering services to the District,
e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Kilinski Van Wyk, PLLC., provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The district is currently contracted with Berger, Toombs, Elam, Gaines & Frank for this service.

Assessment Administration

The District is contracted with Governmental Management Services – Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020 and 2022 bonds. This line item also includes costs for another anticipated bond series.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020 and 2022 bonds, as well as another anticipated bond series. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Trustee Fees

The District incurs trustee related costs payable to USBank for its issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services - Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services – Central Florida, LLC provides these services.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Copies

Copies agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

Governmental Management Services – Central Florida, LLC provides onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed. The District has contracted with Floralawn for these services.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents estimated costs for the maintenance of any ponds and lakes located within the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Playground Equipment Lease

The District will enter into a leasing agreement for playgrounds equipment installed in the community.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents estimated costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities as well as maintaining security systems in place.

Amenity Management

Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Pool Maintenance

Represents estimated costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Proposed Budget
Series 2020 Debt Service Fund

Adopted Budget	Actual Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	172,075	$	171,902	$	173	$	172,075	$	172,075	
Interest Income	$	4,369	$	5,799	$	2,900	$	8,699	$	4,349	
Carry Forward Surplus	$	86,219	$	87,556	$	-	$	87,556	$	98,480	
Total Revenues	$	262,663	$	265,257	$	3,073	$	268,330	$	274,904	

Expenses						
Interest - 11/1	$	54,925	$	54,925	$	-	$	54,925	$	54,100	
Principal - 5/1	$	60,000	$	60,000	$	-	$	60,000	$	60,000	
Interest - 5/1	$	54,925	$	54,925	$	-	$	54,925	$	54,100	
Total Expenditures	$	169,850	$	169,850	$	-	$	169,850	$	168,200	
						
Excess Revenues/(Expenditures)	$	92,813	$	95,407	$	3,073	$	98,480	$	106,704	

Interest Expense 11/1/26
Total

$	53,125

$	53,125

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family	142	$	172,075	$	1,212	$	1,303	
	142	$	172,075			

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	
									
11/01/25	$	2,720,000.00	$	-	$	54,100.00	$	169,025.00	
05/01/26	$	2,720,000.00	$	60,000.00	$	54,100.00	$	-	
11/01/26	$	2,660,000.00	$	-	$	53,125.00	$	167,225.00	
05/01/27	$	2,660,000.00	$	65,000.00	$	53,125.00	$	-	
11/01/27	$	2,595,000.00	$	-	$	52,068.75	$	170,193.75	
05/01/28	$	2,595,000.00	$	65,000.00	$	52,068.75	$	-	
11/01/28	$	2,530,000.00	$	-	$	51,012.50	$	168,081.25	
05/01/29	$	2,530,000.00	$	70,000.00	$	51,012.50	$	-	
11/01/29	$	2,460,000.00	$	-	$	49,875.00	$	170,887.50	
05/01/30	$	2,460,000.00	$	70,000.00	$	49,875.00	$	-	
11/01/30	$	2,390,000.00	$	-	$	48,737.50	$	168,612.50	
05/01/31	$	2,390,000.00	$	75,000.00	$	48,737.50	$	-	
11/01/31	$	2,315,000.00	$	-	$	47,237.50	$	170,975.00	
05/01/32	$	2,315,000.00	$	75,000.00	$	47,237.50	$	-	
11/01/32	$	2,240,000.00	$	-	$	45,737.50	$	167,975.00	
05/01/33	$	2,240,000.00	$	80,000.00	$	45,737.50	$	-	
11/01/33	$	2,160,000.00	$	-	$	44,137.50	$	169,875.00	
05/01/34	$	2,160,000.00	$	85,000.00	$	44,137.50	$	-	
11/01/34	$	2,075,000.00	$	-	$	42,437.50	$	171,575.00	
05/01/35	$	2,075,000.00	$	85,000.00	$	42,437.50	$	-	
11/01/35	$	1,990,000.00	$	-	$	40,737.50	$	168,175.00	
05/01/36	$	1,990,000.00	$	90,000.00	$	40,737.50	$	-	
11/01/36	$	1,900,000.00	$	-	$	38,937.50	$	169,675.00	
05/01/37	$	1,900,000.00	$	95,000.00	$	38,937.50	$	-	
11/01/37	$	1,805,000.00	$	-	$	37,037.50	$	170,975.00	
05/01/38	$	1,805,000.00	$	100,000.00	$	37,037.50	$	-	
11/01/38	$	1,705,000.00	$	-	$	35,037.50	$	172,075.00	
05/01/39	$	1,705,000.00	$	100,000.00	$	35,037.50	$	-	
11/01/39	$	1,605,000.00	$	-	$	33,037.50	$	168,075.00	
05/01/40	$	1,605,000.00	$	105,000.00	$	33,037.50	$	-	
11/01/40	$	1,500,000.00	$	-	$	30,937.50	$	168,975.00	
05/01/41	$	1,500,000.00	$	110,000.00	$	30,937.50	$	-	
11/01/41	$	1,390,000.00	$	-	$	28,668.75	$	169,606.25	
05/01/42	$	1,390,000.00	$	115,000.00	$	28,668.75	$	-	
11/01/42	$	1,275,000.00	$	-	$	26,296.88	$	169,965.63	
05/01/43	$	1,275,000.00	$	120,000.00	$	26,296.88	$	-	
11/01/43	$	1,155,000.00	$	-	$	23,821.88	$	170,118.75	
05/01/44	$	1,155,000.00	$	125,000.00	$	23,821.88	$	-	
11/01/44	$	1,030,000.00	$	-	$	21,243.75	$	170,065.63	

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	

05/01/45	
$	
1,030,000.00	
$	
130,000.00	
$	
21,243.75	
$	
-	
11/01/45	$	900,000.00	$	-	$	18,562.50	$	169,806.25	
05/01/46	$	900,000.00	$	135,000.00	$	18,562.50	$	-	
11/01/46	$	765,000.00	$	-	$	15,778.13	$	169,340.63	
05/01/47	$	765,000.00	$	140,000.00	$	15,778.13	$	-	
11/01/47	$	625,000.00	$	-	$	12,890.63	$	168,668.75	
05/01/48	$	625,000.00	$	145,000.00	$	12,890.63	$	-	
11/01/48	$	480,000.00	$	-	$	9,900.00	$	167,790.63	
05/01/49	$	480,000.00	$	155,000.00	$	9,900.00	$	-	
11/01/49	$	325,000.00	$	-	$	6,703.13	$	171,603.13	
05/01/50	$	325,000.00	$	160,000.00	$	6,703.13	$	-	
11/01/50	$	165,000.00	$	-	$	3,403.13	$	170,106.25	
05/01/51	$	165,000.00	$	165,000.00	$	3,403.13	$	168,403.13	
			$	2,720,000.00	$	1,742,925.00	$	4,577,850.00	

Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget	Actual Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments	$	604,294	$	602,330	$	1,964	$	604,294	$	604,294	
Interest Income	$	21,921	$	19,681	$	9,841	$	29,522	$	14,761	
Carry Forward Surplus	$	288,680	$	289,203	$	-	$	289,203	$	319,181	
Total Revenues	$	914,895	$	911,214	$	11,804	$	923,019	$	938,236	

Expenses						
Interest - 11/1	$	199,419	$	199,419	$	-	$	199,419	$	196,088	
Principal - 5/1	$	205,000	$	205,000	$	-	$	205,000	$	210,000	
Interest - 5/1	$	199,419	$	199,419	$	-	$	199,419	$	196,088	
Total Expenditures	$	603,838	$	603,838	$	-	$	603,838	$	602,175	

Total Other Financing Sources (Uses)

$

-

$

-

$

-

$

-

$

-

Excess Revenues/(Expenditures)

$	311,057	$	307,377	$

11,804	$	319,181	$	336,061

Interest Expense 11/1/26
Total

$	192,675

$	192,675

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - Phase 2A-1	233	$	315,712	$	1,355	$	1,457	
Single Family - Phase 2A-2	167	$	201,506	$	1,207	$	1,297	
Single Family - Phase 2B	69	$	87,076	$	1,262	$	1,357	
	469	$	604,294			

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	
									
11/01/25	$	9,415,000.00	$	-	$	196,087.50	$	600,506.25	
05/01/26	$	9,415,000.00	$	210,000.00	$	196,087.50	$	-	
11/01/26	$	9,415,000.00	$	-	$	192,675.00	$	598,762.50	
05/01/27	$	9,415,000.00	$	220,000.00	$	192,675.00	$	-	
11/01/27	$	9,415,000.00	$	-	$	189,100.00	$	601,775.00	
05/01/28	$	9,415,000.00	$	225,000.00	$	189,100.00	$	-	
11/01/28	$	9,190,000.00	$	-	$	185,021.88	$	599,121.88	
05/01/29	$	9,190,000.00	$	235,000.00	$	185,021.88	$	-	
11/01/29	$	8,955,000.00	$	-	$	180,762.50	$	600,784.38	
05/01/30	$	8,955,000.00	$	245,000.00	$	180,762.50	$	-	
11/01/30	$	8,200,000.00	$	-	$	176,321.88	$	602,084.38	
05/01/31	$	8,200,000.00	$	250,000.00	$	176,321.88	$	-	
11/01/31	$	8,200,000.00	$	-	$	171,790.63	$	598,112.50	
05/01/32	$	8,200,000.00	$	260,000.00	$	171,790.63	$	-	
11/01/32	$	8,200,000.00	$	-	$	167,078.13	$	598,868.75	
05/01/33	$	8,200,000.00	$	270,000.00	$	167,078.13	$	-	
11/01/33	$	7,930,000.00	$	-	$	161,678.13	$	598,756.25	
05/01/34	$	7,930,000.00	$	285,000.00	$	161,678.13	$	-	
11/01/34	$	7,645,000.00	$	-	$	155,978.13	$	602,656.25	
05/01/35	$	7,645,000.00	$	295,000.00	$	155,978.13	$	-	
11/01/35	$	7,350,000.00	$	-	$	150,078.13	$	601,056.25	
05/01/36	$	7,350,000.00	$	305,000.00	$	150,078.13	$	-	
11/01/36	$	7,045,000.00	$	-	$	143,978.13	$	599,056.25	
05/01/37	$	7,045,000.00	$	320,000.00	$	143,978.13	$	-	
11/01/37	$	6,725,000.00	$	-	$	137,578.13	$	601,556.25	
05/01/38	$	6,725,000.00	$	330,000.00	$	137,578.13	$	-	
11/01/38	$	6,395,000.00	$	-	$	130,978.13	$	598,556.25	
05/01/39	$	6,395,000.00	$	345,000.00	$	130,978.13	$	-	
11/01/39	$	6,050,000.00	$	-	$	124,078.13	$	600,056.25	
05/01/40	$	6,050,000.00	$	360,000.00	$	124,078.13	$	-	
11/01/40	$	4,925,000.00	$	-	$	116,878.13	$	600,956.25	
05/01/41	$	4,925,000.00	$	375,000.00	$	116,878.13	$	-	
11/01/41	$	4,925,000.00	$	-	$	109,378.13	$	601,256.25	
05/01/42	$	4,925,000.00	$	390,000.00	$	109,378.13	$	-	
11/01/42	$	4,925,000.00	$	-	$	101,578.13	$	600,956.25	
05/01/43	$	4,925,000.00	$	405,000.00	$	101,578.13	$	-	
11/01/43	$	4,520,000.00	$	-	$	93,225.00	$	599,803.13	
05/01/44	$	4,520,000.00	$	425,000.00	$	93,225.00	$	-	
11/01/44	$	4,095,000.00	$	-	$	84,459.38	$	602,684.38	

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	

05/01/45	
$	
4,095,000.00	
$	
440,000.00	
$	
84,459.38	
$	
-	
11/01/45	$	3,655,000.00	$	-	$	75,384.38	$	599,843.75	
05/01/46	$	3,655,000.00	$	460,000.00	$	75,384.38	$	-	
11/01/46	$	3,195,000.00	$	-	$	65,896.88	$	601,281.25	
05/01/47	$	3,195,000.00	$	480,000.00	$	65,896.88	$	-	
11/01/47	$	2,715,000.00	$	-	$	55,996.88	$	601,893.75	
05/01/48	$	2,715,000.00	$	500,000.00	$	55,996.88	$	-	
11/01/48	$	2,215,000.00	$	-	$	45,684.38	$	601,681.25	
05/01/49	$	2,215,000.00	$	520,000.00	$	45,684.38	$	-	
11/01/49	$	1,695,000.00	$	-	$	34,959.38	$	600,643.75	
05/01/50	$	1,695,000.00	$	540,000.00	$	34,959.38	$	-	
11/01/50	$	1,155,000.00	$	-	$	23,821.88	$	598,781.25	
05/01/51	$	1,155,000.00	$	565,000.00	$	23,821.88	$	-	
11/01/51	$	590,000.00	$	-	$	12,168.75	$	600,990.63	
05/01/52	$	590,000.00	$	590,000.00	$	12,168.75	$	602,168.75	
			$	9,845,000.00	$	6,565,231.25	$	16,814,650.00	

Proposed Budget Capital Reserve Fund

	Adopted Budget	Actual Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Interest Income	$	-	$	994	$	497	$	1,492	$	746	
Carry Forward Surplus	$	37,800	$	37,915	$	-	$	37,915	$	14,407	
Total Revenues	$	37,800	$	38,910	$	497	$	39,407	$	15,152	

Expenses						
Capital Outlay	$	25,000	$	-	$	25,000	$	25,000	$	-	
Total Expenditures	$	25,000	$	-	$	25,000	$	25,000	$	-	

Other Financing Sources						
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	-	
						
Excess Revenues/(Expenditures)	$	12,800	$	38,910	$	(24,503)	$	14,407	$	15,152	

Section 2

RESOLUTION 2025-06

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026; 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.

WHEREAS, the Eden Hills Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and
WHEREAS, the District is located in Polk County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”), attached hereto as Exhibit A; and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and
WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2026; and

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit B, and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit B; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits A and B and is hereby found to be fair and reasonable.

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 170, 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.
SECTION 3. COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits A and B.

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect

Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits A and B. Assessments directly collected by the District are due in full on December 1, 2025; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than October 1, 2025, 25% due no later than February 1, 2026 and 25% due no later than May 1, 2026. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2026, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.
Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED THIS 9TH DAY OF JULY 2025.

ATTEST:	EDEN HILLS COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By: 	

Its: 	

Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

Eden Hills
Community Development District

Proposed Budget
FY2026

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Series 2020 Debt Service Fund	

9-10	

Series 2020 Amortization Schedule	

11	

Series 2022 Debt Service Fund	

12-13	

Series 2022 Amortization Schedule	

14	

Capital Reserve Fund	

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	615,519	$	614,543	$	977	$	615,519	$	615,519	
Assessments - Direct Bill	$	40,000	$	30,000	$	10,000	$	40,000	$	67,623	
Other Income	$	-	$	1,030	$	12,974	$	14,004	$	-	
Deficit Funding	$	97,297	$	-	$	-	$	-	$	-	
Total Revenues	$	752,817	$	645,573	$	23,951	$	669,523	$	683,142	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	1,400	
$	2,400	
$	3,800	
$	12,000	
Employer FICA Fees	$	-	$	107	$	184	$	291	$	918	
Engineering	$	15,000	$	2,198	$	3,500	$	5,698	$	15,000	
Attorney	$	25,000	$	6,479	$	7,000	$	13,479	$	18,158	
Annual Audit	$	5,000	$	2,975	$	-	$	2,975	$	5,000	
Assessment Administration	$	6,825	$	6,825	$	-	$	6,825	$	7,030	
Arbitrage	$	1,350	$	450	$	450	$	900	$	1,350	
Dissemination	$	7,350	$	4,900	$	2,450	$	7,350	$	7,571	
Trustee Fees	$	12,861	$	8,081	$	4,780	$	12,861	$	14,148	
Management Fees	$	42,500	$	28,333	$	14,167	$	42,500	$	43,775	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Technology	$	1,260	$	840	$	420	$	1,260	$	1,298	
Postage & Delivery	$	893	$	654	$	238	$	893	$	893	
Insurance	$	6,622	$	6,161	$	-	$	6,161	$	8,282	
Copies	$	500	$	11	$	167	$	177	$	180	
Legal Advertising	$	7,500	$	714	$	3,000	$	3,714	$	3,000	
Other Current Charges	$	1,200	$	880	$	440	$	1,319	$	1,300	
Office Supplies	$	500	$	14	$	167	$	180	$	180	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	148,426	$	72,456	$	39,992	$	112,448	$	142,203	

Operations & Maintenance Field Expenditures Property Insurance	

$	22,500	

$	20,235	

$	-	

$	20,235	

$	21,854	
Field Management	$	16,538	$	11,025	$	5,513	$	16,538	$	17,034	
Landscape Maintenance	$	188,000	$	97,442	$	49,440	$	146,882	$	152,780	
Landscape Replacement	$	25,000	$	11,383	$	16,350	$	27,733	$	20,000	
Lake Maintenance	$	7,500	$	3,200	$	1,600	$	4,800	$	4,800	
Streetlights	$	75,713	$	50,407	$	25,204	$	75,611	$	82,420	
Electric	$	6,000	$	2,883	$	1,442	$	4,325	$	6,292	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	833	$	833	$	2,000	
Irrigation Repairs	$	7,500	$	6,961	$	2,500	$	9,461	$	5,000	
General Repairs & Maintenance	$	17,500	$	1,897	$	5,833	$	7,730	$	10,000	
Contingency	$	7,500	$	12,974	$	2,500	$	15,474	$	6,417	
Subtotal Field Expenditures	$	376,250	$	218,408	$	111,215	$	329,622	$	328,596	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Amenity Expenditures
Amenity - Electric	

$	24,951	

$	10,541	

$	5,271	

$	15,812	

$	20,000	
Amenity - Water	$	11,000	$	5,955	$	2,977	$	8,932	$	10,000	
Playground & Equipment Lease	$	62,800	$	34,035	$	17,018	$	51,053	$	51,053	
Internet	$	2,000	$	837	$	480	$	1,317	$	2,000	
Pest Control	$	890	$	539	$	351	$	890	$	2,680	
Janitorial Service	$	15,400	$	9,565	$	4,783	$	14,348	$	21,400	
Security Services	$	33,000	$	26,394	$	11,000	$	37,394	$	33,000	
Amenity Management	$	15,000	$	10,000	$	5,000	$	15,000	$	15,450	
Pool Maintenance	$	40,600	$	27,490	$	13,520	$	41,010	$	41,760	
Amenity Repairs & Maintenance	$	15,000	$	5,466	$	9,534	$	15,000	$	10,000	
Contingency	$	7,500	$	-	$	2,500	$	2,500	$	5,000	
Subtotal Amenity Expenditures	$	228,141	$	130,822	$	72,433	$	203,255	$	212,343	
						
Total Operations & Maintenance	$	604,391	$	349,229	$	183,648	$	532,877	$	540,939	
						
Total Expenditures	$	752,817	$	421,685	$	223,640	$	645,325	$	683,142	
						
Excess Revenues/(Expenditures)	$	-	$	223,888	$	(199,689)	$	24,199	$	-	

Net Assessments	
$683,142	
Add: Discounts & Collections 7%	$51,419	
Gross Assessments	$734,562	

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Platted Future Phases	611	$615,519.49	$1,007.40	$1,083.22	
Unplatted Future Phases	554	$67,622.75	$122.06	$131.25	
	1165	$683,142.24			

Product

FY2026

FY2025

Increase/ (Decrease)

Platted	$1,083.22	$1,083.22	$0.00

Revenues:

Assessments

The District will levy a non-ad valorem assessment on all the assessable property within the District in order to pay for operating expenditures during the fiscal year.

Developer Contributions

The District will enter into a Funding Agreement with the Developer to fund General Fund expenditures not covered by Assessments during the fiscal year.

Expenditures:

General & Administrative:

Supervisor Fees

Chapter 190, Florida Statutes, allows for each Board member to receive $200 per meeting, not to exceed
$4,800 per year paid to each Supervisor for the time devoted to District business and meetings.

Engineering

The District's engineer, Dewberry Engineer’s Inc., provides general engineering services to the District,
e.g. attendance and preparation for monthly board meetings, review invoices and various projects as directed by the Board of Supervisors and the District Manager.

Attorney

The District's legal counsel, Kilinski Van Wyk, PLLC., provides general legal services to the District, e.g. attendance and preparation for meetings, preparation and review of agreements, resolutions, etc. as directed by the Board of Supervisors and the District Manager.

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis. The district is currently contracted with Berger, Toombs, Elam, Gaines & Frank for this service.

Assessment Administration

The District is contracted with Governmental Management Services – Central Florida, LLC to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020 and 2022 bonds. This line item also includes costs for another anticipated bond series.

Dissemination

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2020 and 2022 bonds, as well as another anticipated bond series. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Trustee Fees

The District incurs trustee related costs payable to USBank for its issued bonds.

Management Fees

The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services - Central Florida, LLC. The services include but are not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reports, annual audits, etc.

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, security, accounting software, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

Represents the costs associated with monitoring and maintaining the District’s website created in accordance with Chapter 189, Florida Statutes. These services include site performance assessments, security and firewall maintenance, updates, document uploads, hosting and domain renewals, website backups, etc. Governmental Management Services – Central Florida, LLC provides these services.

Postage & Delivery

The District incurs charges for mailing of Board meeting agenda packages, overnight deliveries, correspondence, etc.

Insurance

The District’s general liability and public official’s liability insurance coverage is provided by the Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Copies

Copies agenda packages for board meetings, printing of computerized checks, stationary, envelopes, etc.

Legal Advertising

The District is required to advertise various notices for monthly Board meetings, public hearings, etc. in a newspaper of general circulation.

Other Current Charges

Bank charges and any other miscellaneous expenses incurred during the year.

Office Supplies

Any supplies that may need to be purchased during the fiscal year, e.g., paper, minute books, file folders, labels, paper clips, etc.

Dues, Licenses & Subscriptions

The District is required to pay an annual fee to the Florida Department of Economic Opportunity for
$175. This is the only expense under this category for the District.

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverage is provided by Florida Insurance Alliance (FIA). FIA specializes in providing insurance coverage to governmental agencies.

Field Management

Governmental Management Services – Central Florida, LLC provides onsite field management of contracts for the District such as landscape and lake maintenance. Services include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed. The District has contracted with Floralawn for these services.

Landscape Replacement

Represents the estimated cost of replacing landscaping within the common areas of the District.

Lake Maintenance

Represents estimated costs for the maintenance of any ponds and lakes located within the District.

Streetlights

Represents the cost to maintain street lights within the District Boundaries that are expected to be in place throughout the fiscal year.

Electric

Represents current and estimated electric charges of common areas throughout the District.

Sidewalk & Asphalt Maintenance

Represents the estimated costs of maintaining the sidewalks and asphalt throughout the District’s Boundary.

Irrigation Repairs

Represents the cost of maintaining and repairing the irrigation system. This includes the sprinklers, and irrigation wells.

General Repairs & Maintenance

Represents estimated costs for general repairs and maintenance of the District’s common areas.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.

Amenity Expenditures

Amenity - Electric

Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

Represents estimated water charges for the District’s amenity facilities.

Playground Equipment Lease

The District will enter into a leasing agreement for playgrounds equipment installed in the community.

Internet

Internet service will be added for use at the Amenity Center.

Pest Control

The District will incur costs for pest control treatments to its amenity facilities.

Janitorial Services

Represents estimated costs to provide janitorial services and supplies for the District’s amenity facilities.

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities as well as maintaining security systems in place.

Amenity Management

Amenity Management provides access card issuance through registration, proof of residency, and photo identification. The team also provides keycard troubleshooting for issues and concerns related to access control. Staff reviews security concerns and amenity policy violations via remote camera monitoring on an as-needed basis. Districts are provided electronic communication for District news and direct remote customer service through phone and email directly to the Amenity Access Team.

Pool Maintenance

Represents estimated costs of regular cleaning and treatments of the District’s pool.

Amenity Repairs & Maintenance

Represents estimated costs for repairs and maintenance of the District’s amenity facilities.

Contingency

Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.

Proposed Budget
Series 2020 Debt Service Fund

Adopted Budget	Actual Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments - Tax Roll	$	172,075	$	171,902	$	173	$	172,075	$	172,075	
Interest Income	$	4,369	$	5,799	$	2,900	$	8,699	$	4,349	
Carry Forward Surplus	$	86,219	$	87,556	$	-	$	87,556	$	98,480	
Total Revenues	$	262,663	$	265,257	$	3,073	$	268,330	$	274,904	

Expenses						
Interest - 11/1	$	54,925	$	54,925	$	-	$	54,925	$	54,100	
Principal - 5/1	$	60,000	$	60,000	$	-	$	60,000	$	60,000	
Interest - 5/1	$	54,925	$	54,925	$	-	$	54,925	$	54,100	
Total Expenditures	$	169,850	$	169,850	$	-	$	169,850	$	168,200	
						
Excess Revenues/(Expenditures)	$	92,813	$	95,407	$	3,073	$	98,480	$	106,704	

Interest Expense 11/1/26
Total

$	53,125

$	53,125

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family	142	$	172,075	$	1,212	$	1,303	
	142	$	172,075			

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	
									
11/01/25	$	2,720,000.00	$	-	$	54,100.00	$	169,025.00	
05/01/26	$	2,720,000.00	$	60,000.00	$	54,100.00	$	-	
11/01/26	$	2,660,000.00	$	-	$	53,125.00	$	167,225.00	
05/01/27	$	2,660,000.00	$	65,000.00	$	53,125.00	$	-	
11/01/27	$	2,595,000.00	$	-	$	52,068.75	$	170,193.75	
05/01/28	$	2,595,000.00	$	65,000.00	$	52,068.75	$	-	
11/01/28	$	2,530,000.00	$	-	$	51,012.50	$	168,081.25	
05/01/29	$	2,530,000.00	$	70,000.00	$	51,012.50	$	-	
11/01/29	$	2,460,000.00	$	-	$	49,875.00	$	170,887.50	
05/01/30	$	2,460,000.00	$	70,000.00	$	49,875.00	$	-	
11/01/30	$	2,390,000.00	$	-	$	48,737.50	$	168,612.50	
05/01/31	$	2,390,000.00	$	75,000.00	$	48,737.50	$	-	
11/01/31	$	2,315,000.00	$	-	$	47,237.50	$	170,975.00	
05/01/32	$	2,315,000.00	$	75,000.00	$	47,237.50	$	-	
11/01/32	$	2,240,000.00	$	-	$	45,737.50	$	167,975.00	
05/01/33	$	2,240,000.00	$	80,000.00	$	45,737.50	$	-	
11/01/33	$	2,160,000.00	$	-	$	44,137.50	$	169,875.00	
05/01/34	$	2,160,000.00	$	85,000.00	$	44,137.50	$	-	
11/01/34	$	2,075,000.00	$	-	$	42,437.50	$	171,575.00	
05/01/35	$	2,075,000.00	$	85,000.00	$	42,437.50	$	-	
11/01/35	$	1,990,000.00	$	-	$	40,737.50	$	168,175.00	
05/01/36	$	1,990,000.00	$	90,000.00	$	40,737.50	$	-	
11/01/36	$	1,900,000.00	$	-	$	38,937.50	$	169,675.00	
05/01/37	$	1,900,000.00	$	95,000.00	$	38,937.50	$	-	
11/01/37	$	1,805,000.00	$	-	$	37,037.50	$	170,975.00	
05/01/38	$	1,805,000.00	$	100,000.00	$	37,037.50	$	-	
11/01/38	$	1,705,000.00	$	-	$	35,037.50	$	172,075.00	
05/01/39	$	1,705,000.00	$	100,000.00	$	35,037.50	$	-	
11/01/39	$	1,605,000.00	$	-	$	33,037.50	$	168,075.00	
05/01/40	$	1,605,000.00	$	105,000.00	$	33,037.50	$	-	
11/01/40	$	1,500,000.00	$	-	$	30,937.50	$	168,975.00	
05/01/41	$	1,500,000.00	$	110,000.00	$	30,937.50	$	-	
11/01/41	$	1,390,000.00	$	-	$	28,668.75	$	169,606.25	
05/01/42	$	1,390,000.00	$	115,000.00	$	28,668.75	$	-	
11/01/42	$	1,275,000.00	$	-	$	26,296.88	$	169,965.63	
05/01/43	$	1,275,000.00	$	120,000.00	$	26,296.88	$	-	
11/01/43	$	1,155,000.00	$	-	$	23,821.88	$	170,118.75	
05/01/44	$	1,155,000.00	$	125,000.00	$	23,821.88	$	-	
11/01/44	$	1,030,000.00	$	-	$	21,243.75	$	170,065.63	

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	

05/01/45	
$	
1,030,000.00	
$	
130,000.00	
$	
21,243.75	
$	
-	
11/01/45	$	900,000.00	$	-	$	18,562.50	$	169,806.25	
05/01/46	$	900,000.00	$	135,000.00	$	18,562.50	$	-	
11/01/46	$	765,000.00	$	-	$	15,778.13	$	169,340.63	
05/01/47	$	765,000.00	$	140,000.00	$	15,778.13	$	-	
11/01/47	$	625,000.00	$	-	$	12,890.63	$	168,668.75	
05/01/48	$	625,000.00	$	145,000.00	$	12,890.63	$	-	
11/01/48	$	480,000.00	$	-	$	9,900.00	$	167,790.63	
05/01/49	$	480,000.00	$	155,000.00	$	9,900.00	$	-	
11/01/49	$	325,000.00	$	-	$	6,703.13	$	171,603.13	
05/01/50	$	325,000.00	$	160,000.00	$	6,703.13	$	-	
11/01/50	$	165,000.00	$	-	$	3,403.13	$	170,106.25	
05/01/51	$	165,000.00	$	165,000.00	$	3,403.13	$	168,403.13	
			$	2,720,000.00	$	1,742,925.00	$	4,577,850.00	

Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget	Actual Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Assessments	$	604,294	$	602,330	$	1,964	$	604,294	$	604,294	
Interest Income	$	21,921	$	19,681	$	9,841	$	29,522	$	14,761	
Carry Forward Surplus	$	288,680	$	289,203	$	-	$	289,203	$	319,181	
Total Revenues	$	914,895	$	911,214	$	11,804	$	923,019	$	938,236	

Expenses						
Interest - 11/1	$	199,419	$	199,419	$	-	$	199,419	$	196,088	
Principal - 5/1	$	205,000	$	205,000	$	-	$	205,000	$	210,000	
Interest - 5/1	$	199,419	$	199,419	$	-	$	199,419	$	196,088	
Total Expenditures	$	603,838	$	603,838	$	-	$	603,838	$	602,175	

Total Other Financing Sources (Uses)

$

-

$

-

$

-

$

-

$

-

Excess Revenues/(Expenditures)

$	311,057	$	307,377	$

11,804	$	319,181	$	336,061

Interest Expense 11/1/26
Total

$	192,675

$	192,675

Product	
Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - Phase 2A-1	233	$	315,712	$	1,355	$	1,457	
Single Family - Phase 2A-2	167	$	201,506	$	1,207	$	1,297	
Single Family - Phase 2B	69	$	87,076	$	1,262	$	1,357	
	469	$	604,294			

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	
									
11/01/25	$	9,415,000.00	$	-	$	196,087.50	$	600,506.25	
05/01/26	$	9,415,000.00	$	210,000.00	$	196,087.50	$	-	
11/01/26	$	9,415,000.00	$	-	$	192,675.00	$	598,762.50	
05/01/27	$	9,415,000.00	$	220,000.00	$	192,675.00	$	-	
11/01/27	$	9,415,000.00	$	-	$	189,100.00	$	601,775.00	
05/01/28	$	9,415,000.00	$	225,000.00	$	189,100.00	$	-	
11/01/28	$	9,190,000.00	$	-	$	185,021.88	$	599,121.88	
05/01/29	$	9,190,000.00	$	235,000.00	$	185,021.88	$	-	
11/01/29	$	8,955,000.00	$	-	$	180,762.50	$	600,784.38	
05/01/30	$	8,955,000.00	$	245,000.00	$	180,762.50	$	-	
11/01/30	$	8,200,000.00	$	-	$	176,321.88	$	602,084.38	
05/01/31	$	8,200,000.00	$	250,000.00	$	176,321.88	$	-	
11/01/31	$	8,200,000.00	$	-	$	171,790.63	$	598,112.50	
05/01/32	$	8,200,000.00	$	260,000.00	$	171,790.63	$	-	
11/01/32	$	8,200,000.00	$	-	$	167,078.13	$	598,868.75	
05/01/33	$	8,200,000.00	$	270,000.00	$	167,078.13	$	-	
11/01/33	$	7,930,000.00	$	-	$	161,678.13	$	598,756.25	
05/01/34	$	7,930,000.00	$	285,000.00	$	161,678.13	$	-	
11/01/34	$	7,645,000.00	$	-	$	155,978.13	$	602,656.25	
05/01/35	$	7,645,000.00	$	295,000.00	$	155,978.13	$	-	
11/01/35	$	7,350,000.00	$	-	$	150,078.13	$	601,056.25	
05/01/36	$	7,350,000.00	$	305,000.00	$	150,078.13	$	-	
11/01/36	$	7,045,000.00	$	-	$	143,978.13	$	599,056.25	
05/01/37	$	7,045,000.00	$	320,000.00	$	143,978.13	$	-	
11/01/37	$	6,725,000.00	$	-	$	137,578.13	$	601,556.25	
05/01/38	$	6,725,000.00	$	330,000.00	$	137,578.13	$	-	
11/01/38	$	6,395,000.00	$	-	$	130,978.13	$	598,556.25	
05/01/39	$	6,395,000.00	$	345,000.00	$	130,978.13	$	-	
11/01/39	$	6,050,000.00	$	-	$	124,078.13	$	600,056.25	
05/01/40	$	6,050,000.00	$	360,000.00	$	124,078.13	$	-	
11/01/40	$	4,925,000.00	$	-	$	116,878.13	$	600,956.25	
05/01/41	$	4,925,000.00	$	375,000.00	$	116,878.13	$	-	
11/01/41	$	4,925,000.00	$	-	$	109,378.13	$	601,256.25	
05/01/42	$	4,925,000.00	$	390,000.00	$	109,378.13	$	-	
11/01/42	$	4,925,000.00	$	-	$	101,578.13	$	600,956.25	
05/01/43	$	4,925,000.00	$	405,000.00	$	101,578.13	$	-	
11/01/43	$	4,520,000.00	$	-	$	93,225.00	$	599,803.13	
05/01/44	$	4,520,000.00	$	425,000.00	$	93,225.00	$	-	
11/01/44	$	4,095,000.00	$	-	$	84,459.38	$	602,684.38	

DATE		BALANCE		PRINCIPAL		INTEREST		TOTAL	

05/01/45	
$	
4,095,000.00	
$	
440,000.00	
$	
84,459.38	
$	
-	
11/01/45	$	3,655,000.00	$	-	$	75,384.38	$	599,843.75	
05/01/46	$	3,655,000.00	$	460,000.00	$	75,384.38	$	-	
11/01/46	$	3,195,000.00	$	-	$	65,896.88	$	601,281.25	
05/01/47	$	3,195,000.00	$	480,000.00	$	65,896.88	$	-	
11/01/47	$	2,715,000.00	$	-	$	55,996.88	$	601,893.75	
05/01/48	$	2,715,000.00	$	500,000.00	$	55,996.88	$	-	
11/01/48	$	2,215,000.00	$	-	$	45,684.38	$	601,681.25	
05/01/49	$	2,215,000.00	$	520,000.00	$	45,684.38	$	-	
11/01/49	$	1,695,000.00	$	-	$	34,959.38	$	600,643.75	
05/01/50	$	1,695,000.00	$	540,000.00	$	34,959.38	$	-	
11/01/50	$	1,155,000.00	$	-	$	23,821.88	$	598,781.25	
05/01/51	$	1,155,000.00	$	565,000.00	$	23,821.88	$	-	
11/01/51	$	590,000.00	$	-	$	12,168.75	$	600,990.63	
05/01/52	$	590,000.00	$	590,000.00	$	12,168.75	$	602,168.75	
			$	9,845,000.00	$	6,565,231.25	$	16,814,650.00	

Proposed Budget Capital Reserve Fund

	Adopted Budget	Actual Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2025	5/31/25	4 Months	9/30/25	FY2026	

Revenues						
Interest Income	$	-	$	994	$	497	$	1,492	$	746	
Carry Forward Surplus	$	37,800	$	37,915	$	-	$	37,915	$	14,407	
Total Revenues	$	37,800	$	38,910	$	497	$	39,407	$	15,152	

Expenses						
Capital Outlay	$	25,000	$	-	$	25,000	$	25,000	$	-	
Total Expenditures	$	25,000	$	-	$	25,000	$	25,000	$	-	

Other Financing Sources						
Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	
Total Other Financing Sources (Uses)	$	-	$	-	$	-	$	-	$	-	
						
Excess Revenues/(Expenditures)	$	12,800	$	38,910	$	(24,503)	$	14,407	$	15,152	

Eden Hills CDD
FY 26 Assessment Roll

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262719489375000010	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000020	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000030	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000040	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000050	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000060	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000070	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000080	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000090	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000100	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000110	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000120	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000130	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000140	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000150	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000160	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000170	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000180	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000190	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000200	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000210	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000220	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000230	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000240	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000250	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000260	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000270	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000280	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000290	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000300	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000310	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000320	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000330	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000340	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000350	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000360	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000370	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000380	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000390	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000400	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000410	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000420	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375000430	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000440	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000450	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000460	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000470	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000480	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000490	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000500	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000510	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000520	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000530	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000540	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000550	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000560	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000570	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000580	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000590	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262719489375000600	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000610	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000620	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000630	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000640	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000650	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000660	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000670	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000680	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000690	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000700	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000710	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000720	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000730	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000740	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000750	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000760	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000770	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000780	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000790	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000800	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000810	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000820	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000830	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000840	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000850	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000860	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000870	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000880	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000890	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000900	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000910	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000920	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000930	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000940	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000950	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000960	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000970	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000980	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375000990	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001000	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001010	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001020	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001030	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001040	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001050	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001060	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001070	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001080	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001090	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001100	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001110	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001120	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001130	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001140	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001150	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001160	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001170	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001180	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001190	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001200	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001210	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262719489375001220	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001230	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001240	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001250	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001260	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001270	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001280	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001290	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001300	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001310	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001320	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001330	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001340	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001350	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001360	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375001370	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001380	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001390	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001400	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001410	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001420	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001430	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001440	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001450	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001460	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001470	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001480	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001490	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001500	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001510	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001520	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001530	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001540	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001550	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001560	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001570	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001580	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001590	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001600	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001610	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001620	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001630	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001640	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001650	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001660	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001670	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001680	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001690	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001700	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001710	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001720	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001730	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001740	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001750	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001760	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001770	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001780	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001790	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001800	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001810	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001820	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001830	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262719489375001840	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001850	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001860	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001870	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001880	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001890	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001900	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001910	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001920	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001930	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001940	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001950	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001960	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001970	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001980	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375001990	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002000	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002010	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002020	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002030	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002040	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002050	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002060	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002070	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002080	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002090	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002100	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002110	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002120	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002130	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002140	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002150	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002160	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002170	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002180	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002190	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002200	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002210	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002220	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002230	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002240	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002250	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002260	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002270	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002280	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002290	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002300	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002310	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002320	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002330	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002340	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002350	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002360	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002370	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002380	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002390	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002400	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002410	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002420	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002430	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002440	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002450	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262719489375002460	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002470	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002480	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002490	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002500	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002510	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002520	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002530	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002540	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002550	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002560	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002570	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002580	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002590	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002600	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002610	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002620	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002630	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002640	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002650	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002660	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002670	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002680	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002690	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002700	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002710	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002720	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002730	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002740	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002750	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002760	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002770	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002780	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002790	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002800	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002810	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002820	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002830	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002840	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002850	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002860	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002870	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002880	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002890	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375002900	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002910	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002920	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002930	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002940	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002950	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002960	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002970	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002980	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375002990	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003000	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003010	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003020	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003030	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003040	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003050	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003060	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003070	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262719489375003080	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003090	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003100	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003110	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003120	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003130	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003140	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003150	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003160	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003170	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003180	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003190	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003200	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003210	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003220	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003230	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003240	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003250	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003260	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003270	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003280	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003290	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003300	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003310	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003320	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003330	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003340	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003350	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003360	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003370	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003380	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003390	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003400	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003410	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003420	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003430	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003440	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003450	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003460	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003470	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003480	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003490	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003500	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003510	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003520	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003530	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003540	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003550	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003560	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003570	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003580	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003590	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003600	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003610	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003620	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003630	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003640	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003650	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003660	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003670	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003680	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003690	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262719489375003700	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003710	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003720	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003730	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003740	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003750	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003760	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003770	1.00	$1,083.22	$0.00	$1,451.61	$2,534.83	
262719489375003780	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003790	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003800	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003810	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003820	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003830	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003840	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003850	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003860	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003870	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003880	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003890	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003900	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003910	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003920	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003930	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003940	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003950	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003960	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003970	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003980	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375003990	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375004000	1.00	$1,083.22	$0.00	$1,303.76	$2,386.98	
262719489375004010		$0.00			$0.00	
262719489375004020		$0.00			$0.00	
262719489375004030		$0.00			$0.00	
262719489375004040		$0.00			$0.00	
262719489375004050		$0.00			$0.00	
262719489375004060		$0.00			$0.00	
262719489375004070		$0.00			$0.00	
262719489375004080		$0.00			$0.00	
262719489375004090		$0.00			$0.00	
262719489375004100		$0.00			$0.00	
262719489375004110		$0.00			$0.00	
262719489375004120		$0.00			$0.00	
262720000000032010		$0.00			$0.00	
262720000000032040		$0.00			$0.00	
262720000000042010		$0.00			$0.00	
262720000000042030		$0.00			$0.00	
262720000000044010		$0.00			$0.00	
262729496504000010	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000020	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000030	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000040	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000050	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000060	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000070	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000080	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000090	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000100	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000110	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000120	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000130	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000140	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262729496504000150	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000160	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000170	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000180	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000190	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000200	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000210	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000220	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000230	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000240	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000250	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000260	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000270	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000280	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000290	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000300	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000310	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000320	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000330	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000340	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000350	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000360	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000370	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000380	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000390	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000400	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000410	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000420	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000430	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000440	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000450	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000460	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000470	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000480	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000490	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000500	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000510	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000520	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000530	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000540	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000550	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000560	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000570	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000580	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000590	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000600	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000610	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000620	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000630	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000640	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000650	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000660	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000670	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000680	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000690	1.00	$1,083.22	$0.00	$1,344.09	$2,427.31	
262729496504000700		$0.00			$0.00	
262729496504000710		$0.00			$0.00	
262729496504000720		$0.00			$0.00	
262729496504000730		$0.00			$0.00	
262729496504000740		$0.00			$0.00	
262729496504000750		$0.00			$0.00	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262730496752000020	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000030	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000040	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000050	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000060	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000070	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000080	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000090	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000100	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000110	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000120	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000130	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000140	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000150	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000160	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000170	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000180	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000190	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000200	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000210	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000220	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000230	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000240	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000250	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000260	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000270	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000280	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000290	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000300	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000310	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000320	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000330	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000340	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000350	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000360	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000370	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000380	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000390	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000400	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000410	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000420	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000430	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000440	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000450	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000460	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000470	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000480	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000490	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000500	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000510	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000520	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000530	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000540	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000550	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000560	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000570	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000580	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000590	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000600	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000610	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000620	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262730496752000640	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000650	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000660	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000670	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000680	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000690	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000700	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000710	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000720	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000730	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000740	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000750	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000760	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000770	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000780	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000790	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000800	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000810	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000820	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000830	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000840	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000850	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000860	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000870	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000880	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000890	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000900	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000910	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000920	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000930	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000940	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000950	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000960	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000970	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000980	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752000990	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001000	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001010	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001020	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001030	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001040	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001050	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001060	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001070	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001080	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001090	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001100	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001110	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001120	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001130	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001140	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001150	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001160	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001170	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001180	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001190	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001200	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001210	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001220	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001230	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001240	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001250	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	

PARCEL ID	Units	O&M	Series 2020	Series 2022	Total	
262730496752001260	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001270	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001280	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001290	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001300	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001310	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001320	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001330	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001340	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001350	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001360	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001370	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001380	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001390	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001400	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001410	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001420	1.00	$1,083.22	$1,303.76	$0.00	$2,386.98	
262730496752001430						
262730496752001440						
262730496752001450						
Total Gross Assessments		$661,847.42	$185,133.92	$648,695.26	$1,495,676.60	
						
Total Net Assessments		$615,518.10	$172,174.55	$603,286.59	$1,390,979.24	

Direct Billing	
Acres					
262720000000032010	37.59	$17,658.04	$0.00	$0.00	$17,658.04	
262720000000032040	62.78	$29,491.52	$0.00	$0.00	$29,491.52	
262720000000042010	40.65	$19,095.37	$0.00	$0.00	$19,095.37	
262720000000042030	9.72	$4,566.28	$0.00	$0.00	$4,566.28	
262720000000044010	4.05	$1,901.29	$0.00	$0.00	$1,901.29	
Total Gross Direct	154.78	$72,712.50	$0.00	$0.00	$72,712.50	
						
Total Net Direct		$67,622.63	$0.00	$0.00	$67,622.63	
						
Total Gross Assessments		$734,559.92	$185,133.92	$648,695.26	$1,568,389.10	
						
Total Net Assessments		$683,140.73	$172,174.55	$603,286.59	$1,458,601.86	

Section V

RESOLUTION 2025-07
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2025/2026; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the Eden Hills Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Lake Alfred, Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

Whereas, further, in accordance with the above-referenced statute, the District shall also publish quarterly, semi-annually, or annually the District’s regular meeting schedule in a newspaper of general paid circulation in the county in which the District is located; and

WHEREAS, the Board desires to adopt the Fiscal Year 2025/2026 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The Fiscal Year 2025/2026 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

SECTION 2.   This Resolution shall become effective immediately upon its adoption.

Passed and adopted this 9th day of July 2025.

ATTEST:	EDEN HILLS COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2025/2026 Annual Meeting Schedule

Exhibit A: Fiscal Year 2025/2026 Annual Meeting Schedule
BOARD OF SUPERVISORS MEETING DATES EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2025/2026
The Board of Supervisors of the Eden Hills Community Development District will hold their regular meetings for Fiscal Year 2025/2026 at the Lake Alfred Public Library, 245 North Seminole Avenue, Lake Alfred, Florida 33850, on the 2nd Wednesday of every month from 5:00 PM to 6:00 PM unless otherwise indicated as follows:
October 8, 2025
November 12, 2025
December 10, 2025
January 14, 2026
February 11, 2026
March 11, 2026
April 8, 2026
May 13, 2026
June 10, 2026
July 8, 2026
August 12, 2026
September 9, 2026

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services - Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 or by calling (407) 841-5524.
There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (407) 841-5524 at least three (3) business days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the 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 such appeal is to be based.
District Manager

Section VI

RESOLUTION 2025-08

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT ADOPTING AN AMENDMENT TO THE AMENITY RULES AND RATES OF THE DISTRICT; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Eden Hills Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated within the Cit of Lake Alfred, Polk County, Florida; and

WHEREAS, the District’s Board of Supervisors (“Board”) is authorized by Section 190.011(5), Florida Statutes, to adopt rules, rates, charges and fees; and

WHEREAS, the Board accordingly finds that it is in the best interest of the District to adopt by resolution an amendment to the rules and rates set forth at Exhibit A (“Amendment”), which relate to use of the District’s amenity facilities and other District-owned property, for immediate use and application.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. The above stated recitals are true and correct and are hereby incorporated herein by reference.

SECTION 2. The Amendment attached hereto as Exhibit A is hereby adopted pursuant to this Resolution as necessary for the conduct of District business. The amended rules and rates shall remain in full force and effect until such time as the Board may amend or replace them.

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 immediately upon its adoption.

PASSED AND ADOPTED this 9th day of July 2025.

ATTEST:	EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT

Secretary	Chairman, Board of Supervisors

Exhibit A: Amendment to Rules and Rates

EXHIBIT A
Amendment to Rules and Rates

LAKES AND PONDS POLICIES
Lakes and Ponds (used interchangeably and reference to one shall implicate the other) within the District primarily function as retention ponds to facilitate the District’s system for treatment and attenuation of stormwater run-off and overflow. As a result, contaminants may be present in the water. These policies are intended to limit contact with such contaminants and ensure the continued operations of the Ponds while allowing limited recreational use of the same.
Users of District Lakes shall not engage in any conduct or omission that violates any ordinance, resolution, law, permit requirement or regulation of any governmental entity relating to the District Lakes.
Wading and swimming in District Lakes are prohibited.
Boating (motorized and non-motorized), paddleboarding, and other recreational water activities are prohibited in District Lakes.
Patrons may fish from the banks of District Lakes. However, the District has a “catch and release” policy for all fish caught in these waters.
Pets are not allowed in the District Lakes.
Owners of property lying contiguous to the District Lakes shall take such actions as may be necessary to remove underbrush, weeds or unsightly growth from the Owner’s property that detract from the overall beauty, setting and safety of the property.
No docks or other structures, whether permanent or temporary, shall be constructed and placed in or around the District Lakes or other District stormwater management facilities.
No pipes, pumps or other devices used for irrigation or the withdrawal of water shall be placed in or around the District Lakes, except by the District.
No foreign materials may be disposed of in the District Lakes, including, but not limited to: tree branches, paint, cement, oils, soap suds, building materials, chemicals, fertilizers, or any other material that is not naturally occurring or which may be detrimental to the Lake environment.
Easements through residential backyards along the community's stormwater management system are for maintenance purposes only and are not general grants for access for fishing or any other recreational purpose. Access to residents' backyards via these maintenance easements is prohibited. Unless individual property owners explicitly grant permission for others to access their backyards, entering their private property can be considered trespassing. Please be considerate of the privacy rights of other residents.
Beware of wildlife - water moccasins and other snakes, alligators, snapping turtles, birds and other wildlife which may pose a threat to your safety are commonly found in stormwater management facilities in Florida. Wildlife may neither be removed from nor released into the District Lakes; notwithstanding the foregoing, nuisance alligators posing a threat to the health, safety and welfare may be removed by a properly permitted

and licensed nuisance alligator trapper, in accordance with all applicable state and local laws, rules, ordinances and policies including but not limited to rules promulgated by the Florida Fish and Wildlife Conservation Commission (“FWC”). Anyone concerned about an alligator is encouraged to call FWC’s toll-free Nuisance Alligator Hotline at 866- FWC-GATOR (866-392-4286).
Any hazardous condition concerning the District Lakes must immediately be reported to the District Manager and the proper authorities.

Section VII

EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS

September 30, 2024

EDEN HILLS COMMUNITY DEVELOPMENT DISTRICT
FINANCIAL STATEMENTS
September 30, 2024
CONTENTS
PAGE
Independent Auditors’ Report	1-3
Management’s Discussion and Analysis	4-8
Government-wide Financial Statements:
Statement of Net Position	9
Statement of Activities	10
Fund Financial Statements:
Balance Sheet – General Fund	11
Reconciliation of Total Governmental Fund Balances
to Net Position of Governmental Activities	12
Statement of Revenues, Expenditures and Changes in
Fund Balances – General Fund	13
Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds
to the Statement of Activities	14
Notes to the Financial Statements	15-27
Required Supplementary Information
Statement of Revenues and Expenditures – Budget and Actual – General Fund	28
Notes to Required Supplementary Information	29
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards	30-31
Independent Auditor’s Report on Compliance With the Requirements of Section 218.415, Florida Statutes, Required by Rule 10.556(10) of the
Auditor General of the State of Florida	32
Auditor’s Management Letter Required by Chapter 10.550, Florida Statutes	33-35

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS’ REPORT
To the Board of Supervisors
Eden Hills Community Development District City of Lake Alfred, Florida

Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of Eden Hills Community Development District, City of Lake Alfred, Florida (“District”) as of and for the year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 17, 2025, on our consideration of the Eden Hills Community Development District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, rules, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
Report on Other Legal and Regulatory Requirements
We have also issued our report dated June 17, 2025 on our consideration of the District’s compliance with requirements of Section 218.415, Florida Statutes, as required by Rule 10.556(10) of the Auditor General of the State of Florida. The purpose of that report is to provide an opinion based on our examination conducted in accordance with attestation Standards established by the American Institute of Certified Public Accountants.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 17, 2025

Our discussion and analysis of Eden Hills Community Development District, City of Lake Alfred, Florida (“District”) financial performance provides an overview of the District's financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District's Independent Auditor's Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.

FINANCIAL HIGHLIGHTS

The of the assets District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $5,800,995.

The change in the District's total net position in comparison with the prior fiscal year was ($1,117,475), a decrease. The key components of the District's net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District’s governmental funds reported combined ending fund balances of $1,066,673. A portion of fund balance is restricted for debt service and future capital repairs and replacement, nonspendable prepaid items, and the remainder is unassigned fund balance which is available for spending at the District’s discretion.

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as the introduction to the District's financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
Government-Wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the District's finances, in a manner similar to a private-sector business.

The statement of net position presents information on all the District's assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.
The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management) and maintenance and operations.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.
Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District's near-term financing requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government- wide financial statements. By doing so, readers may better understand the long-term impact of the District's near-term financing decisions.
Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three individual governmental funds for external reporting. Information is presented in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund. Both funds are major funds. The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.
Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.

GOVERNMENT WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity's financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year. A portion of the District's net position reflects its investment in capital assets (e.g. land, land improvements and infrastructure). These assets are used to provide services to residents; consequently, these assets are not available for future spending. The balance of unrestricted net position may be used to meet the District's obligations.
Key components of net position were as follows:
Statement of Net Position

	2024		2023	
Current assets	$	1,080,147		$	1,211,631	
Capital assets	17,908,253		19,308,230	
Total assets	18,988,400		20,519,861	
Current liabilities	525,835		638,652	
Long-term liabilities	12,661,570		12,962,739	
Total liabilities	13,187,405		13,601,391	
Net position
Net invested in capital assets	
4,945,815		
6,743,004	
Restricted for debt service	552,645		107,437	
Restricted for capital projects	38,153		-	
Unrestricted	264,382		68,029	
Total net position	$	5,800,995		$	6,918,470	
The District's net position decreased during the most recent fiscal year. The majority of the change represents the degree to which the ongoing cost of operations exceeded program revenues.
Key elements of the District's change in net position are reflected in the following table:
Change in Net Position

	2024		2023	
Program revenues	$ 1,841,259		$	5,784,541	
General revenues		49,538 			39,909 	
Total revenues		1,890,797 			5,824,450 	
Expenses				
General government	99,356		102,173	
Physical environment	391,091		147,993	
Conveyance of infrastructure	1,859,076		-	
Culture and recreation	126,223		70,563	
Interest on long-term debt	532,526		555,215	
Total expenses		3,008,272 			875,944 	
Change in net position	(1,117,475)		4,948,506	
Net position - beginning of year		6,918,470 			1,969,964 	
Net position - end of year	$ 5,800,995		$	6,918,470	

As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $3,008,272, which consisted of conveyance of insfrastructure, interest on long-term debt and costs associated with general expenditures and constructing and maintaining certain capital improvements of the District. The costs of the District’s activities were funded by developer contributions and special assessments.

GENERAL BUDGETING HIGHLIGHTS

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

The variance between budgeted and actual general fund revenues is not considered significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets

At September 30, 2024, the District had $17,908,253 invested in capital assets and construction in process. Construction in process has not completed as of September 30, 2024 and therefore is not depreciated to date. More detailed information about the District’s capital assets is presented in the notes of the financial statements.
Capital Debt

At September 30, 2024, the District had $12,962,438 in notes payable and Bonds outstanding for its governmental activities. More detailed information about the District’s capital debt is presented in the accompanying notes to the financial statements.

ECONOMIC FACTORS, NEXT YEAR'S BUDGET AND OTHER INFORMATION

For the fiscal year 2025, the District anticipates that the cost of general operations will remain fairly constant. In connection with the District's future infrastructure maintenance and replacement plan, the District Board has included in the budget, an estimate of those anticipated future costs and has assigned a portion of current available resources for that purpose.

CONTACTING THE DISTRICT'S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, land owners, customers, investors and creditors with a general overview of the District's finances and to demonstrate the District's accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact Eden Hills Community Development District's Finance Department at 219 E. Livingston Street, Orlando, Florida 32801.

STATEMENT OF NET POSITION
September 30, 2024

	GOVERNMENTAL
	ACTIVITIES		
ASSETS		
Cash and cash equivalents	$	274,481	
Assessments receivable	1,359	
Prepaid items	40,169	
Restricted assets:
Investments	
762,426	
Assessments receivable	1,712	
Capital assets:
Non-depreciable	
15,513,341	
Depreciable	2,394,912	
TOTAL ASSETS	$	18,988,400	
LIABILITIES		
Accounts payable and accrued expenses	$	13,474	
Accrued interest payable	211,493	
Bonds and notes payable, due within one year	300,868	
Bonds and notes payable, due in more than one year	12,661,570	
TOTAL LIABILITIES	13,187,405	
NET POSITION		
Net investment in capital assets	4,945,815	
Restricted for:
Debt service	
552,645	
Capital projects	38,153	
Unrestricted	264,382	
TOTAL NET POSITION	$	5,800,995	

STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Program Revenues

Net (Expense) Revenues and Changes in Net Position

Functions/Programs	Expenses

Charges for Services

Operating Contributions

Governmental Activities

Governmental activities		
General government		$	99,356		$	99,356		$	-		$	-	
Physical environment		391,091			487,966			346,187		443,062	
Conveyance of infrastructure		1,859,076			-			-		(1,859,076)	
Culture and recreation		126,223			126,223			-		-	
Interest on long-term debt		532,526			781,527			-		249,001	
Total governmental activities	$	3,008,272		$	1,495,072		$	346,187		(1,167,013)	
General revenues:
Investment earnings		49,538	
Total general revenues		49,538	
Change in net position		(1,117,475)	
Net position - October 1, 2023		6,918,470	
Net position - September 30, 2024	$	5,800,995	

BALANCE SHEET – GOVERNMENTAL FUNDS
September 30, 2024

	MAJOR FUNDS		TOTAL

ASSETS

GENERAL

DEBT SERVICE

CAPITAL PROJECTS

GOVERNMENTAL FUNDS

Cash and cash equivalents	$	236,328		$	-		$	38,153		$	274,481	
Assessments receivable	1,359		-		-		1,359	
Prepaid items	40,169		-		-		40,169	
Restricted assets:								
Investments	-		762,426		-		762,426	
Assessments receivable	-		1,712		-		1,712	
TOTAL ASSETS	$	277,856		$	764,138		$	38,153		$	1,080,147	
LIABILITIES AND FUND BALANCES

LIABILITIES
Accounts payable and accrued expenses	$	13,474		$	-	$	-	$	13,474	
TOTAL LIABILITIES	13,474		  
-	-	13,474	

FUND BALANCES
Nonspendable: Prepaid items	

40,169	

-	

-	

40,169	
Restricted for:
Debt service	
-	
764,138	
-	
764,138	
Capital projects	-	-	38,153	38,153	
Unassigned	224,213	-	-	224,213	
TOTAL FUND BALANCES	264,382		764,138		38,153		1,066,673	
TOTAL LIABILITIES AND
FUND BALANCES	$	277,856		
$	764,138		
$	38,153		
$	1,080,147	

RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCES TO NET POSITION OF GOVERNMENTAL ACTIVITIES
September 30, 2024

Total Governmental Fund Balances in the Balance Sheet	$	1,066,673

Amount reported for governmental activities in the Statement of Net Assets are different because:
Capital asset used in governmental activities are not financial resources and therefore are not reported in the governmental funds:
Governmental capital assets	18,043,638
Less accumulated depreciation	(135,385)
Certain liabilities are not due and payable in the current period and therefore are not reported in the funds:
Accrued interest payable	(211,493)
Original issue premium	(7,956)
Governmental bonds payable	(12,954,482)

Net Position of Governmental Activities	$	5,800,995

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS
Year Ended September 30, 2024

		MAJOR FUNDS		TOTAL	
	
GENERAL	DEBT
SERVICE	CAPITAL
PROJECTS	GOVERNMENTAL FUNDS	
REVENUES						
Developer contributions	$	-	$	-	$	346,187	$	346,187	
Special assessments	713,545	781,527	-	1,495,072	
Investment earnings	-	49,283	255	49,538	
TOTAL REVENUES	713,545	
830,810	346,442	
1,890,797	
EXPENDITURES					
General government	98,833	-	523	99,356	
Physical environment	276,274	-	-	276,274	
Culture and recreation	126,223	-	-	126,223	
Capital outlay	-	-	573,916	573,916	
Debt					
Principal	31,206	260,000	-	291,206	
Interest expense	19,847	516,838	-	536,685	
TOTAL EXPENDITURES	552,383	
776,838	574,439	
1,903,660	
EXCESS REVENUES OVER					
(UNDER) EXPENDITURES	161,162	53,972	(227,997)	(12,863)	
OTHER SOURCES (USES)					
Transfers in (out)	(37,800)	(301,342)	339,142	-	
TOTAL OTHER SOURCES (USES)	(37,800)	(301,342)	339,142		-	
EXCESS REVENUES OVER					
(UNDER) EXPENDITURES					
AND OTHER SOURCES (USES)	123,362	(247,370)	111,145	(12,863)	
FUND BALANCE					
Beginning of year	141,020	1,011,508	(72,992)	1,079,536	
End of year	$	264,382	$	764,138	$	38,153	$	1,066,673	

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
Year Ended September 30, 2024

Net Change in Fund Balances - Total Governmental Funds	$	(12,863)

Amount reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement of Activities, the costs of those assets are depreciated over their estimated useful lives:
Capital outlay	573,916
Conveyances of infrastructure improvements to other governments of previously capitalized capital assets is recorded as an expense
in the statement of activities.	(1,859,076)
Repayment of long-term liabilities are reported as expenditures in the governmental fund financial statements, but such repayments reduce liabilities in the Statement of Net Position and are eliminated in the Statement of Activities:
Payments on long-term debt	291,206
Certain items reported in the Statement of Activities do not require the use of current financial resources and therefore are not reported expenditures in the governmental funds:
Curent year provision for depreciation	(114,817) Change in accrued interest payable		3,855
Provision for amortization of bond premium	304
Change in Net Position of Governmental Activities	$ (1,117,475)

NOTE A- NATURE OF ORGANIZATION AND REPORTING ENTITY
Eden Hills Community Development District ("District”) was created on October 21, 2019 by the City Commissioners of the City of Lake Alfred, Florida Ordinance No. 1422-19, as amended by Ordinance 1456-21 effective June 7, 2021, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, power to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.
The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. All of the Board members are affiliated with the Developer. The Supervisors are elected on an at large basis by the property owners with the District. The Board of Supervisors of the District exercise all powers granted to the District pursuant to Chapter 190, Florida Statutes.
The Board has the responsibility for:
Assessing and levying assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing Improvements.
The financial statements were prepared in accordance with Governmental Accounting Standards Board ("GASB") Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements. The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
Government-Wide and Fund Financial Statements (continued)
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. Operating-type special assessments for maintenance and debt service are treated as charges for services and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other Items not included among program revenues are reported instead as general revenues.
Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
Governmental fund financial statements are reported using the economic financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period.
Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operating and Maintenance Assessments are based upon adopted budget and levied annually at a public hearing of the District. Debt Service Assessments are levied when Bonds are issued and assessed and collected on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (Chapter 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (continued)

Assessments (continued)

Assessments and interest associated with the current fiscal period are considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. The portion of assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.

The District reports the following major governmental funds: General Fund
The general fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fund.

When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first for qualifying expenditures, then unrestricted resources as they are needed.

Debt Service Fund

The debt service fund is used to account for the accumulation of resources for the annual payment of principal and interest of long-term debt.
Capital Projects Fund

The capital projects fund accounts for the financial resources to be used for the acquisition or construction of major infrastructure with the District.

Assets, Liabilities and Net Position or Equity

Restricted Assets

These assets represent cash and investments set aside pursuant to contractual restrictions. Deposits and Investments
The District's cash and cash equivalents are considered to be cash on hand and demand deposits (interest and non-interest bearing).

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section 218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:
The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.
Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due. In addition, surplus funds may be deposited into certificates of deposit which are insured.
The District records all interest revenue related to investment activities in the respective funds and reports investments at fair value.
Inventories and Prepaid Items
Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets

Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, sidewalks and similar items) are reported in the government activities columns in the government- wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)
Capital Assets (continued)
Property, plant and equipment of the District are depreciated using the straight-line method over the following estimated useful lives:

Assets	Years	
Equipment	5	
Stormwater	30	
Parks and recreation	30	
Entry features	30	

In the governmental fund financial statements, amounts incurred for the acquisition of capital assets are reported as fund expenditures. Depreciation expense is not reported in the governmental fund financial statements.
Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.
Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.
In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Assets, Liabilities and Net Position or Equity (continued)

Deferred Outflows/Inflows of Resources
The statement of net position reports, as applicable, a separate section for deferred outflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future reporting period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until that time. For example, the District would record deferred outflows of resources related to debit amounts resulting from current and advance refundings resulting in the defeasance of debt (i.e. when there are differences between the reacquisition price and the net carrying amount of the old debt).
The statement of net position reports, as applicable, a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position that applies to future reporting period(s) and so will not be recognized as an inflow of resources (revenue) until that time. For example, when an asset is recorded in the governmental fund financial statements, but the revenue is not available, the District reports a deferred inflow of resources until such times as the revenue becomes available.

Fund Equity/Net Position

In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

Committed fund balance - Amounts that can be used only for the specific purposes determined by a formal action (resolution) of the Board of Supervisors. Commitments may be changed or lifted only by the Board of Supervisors taking the same formal action (resolution) that imposed the constraint originally. Resources accumulated pursuant to stabilization arrangements sometimes are reported in this category.

Assigned fund balance - Includes spendable fund balance amounts that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board can assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year's appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.

The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Fund Equity/Net Position (continued

Net position is the difference between assets and deferred outflows of resources less liabilities and deferred inflows of resources. Net position in the government-wide financial statements are categorized as net investment in capital assets, restricted or unrestricted. Net investment in capital assets represents net position related to infrastructure and property, plant and equipment. Restricted net position represents the assets restricted by the District’s Bond covenants or other contractual restrictions. Unrestricted net position consists of the net position not meeting the definition of either of the other two components.

Other Disclosures
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

NOTE C - BUDGETARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for the general fund. All annual appropriations lapse at fiscal year end.
The District follows these procedures in establishing the budgetary data reflected in the financial statements.
Each year the District Manager submits to the District Board a proposed operating budget for the fiscal year commencing the following October 1.
Public hearings are conducted to obtain public comments.
Prior to October 1, the budget is legally adopted by the District Board.
All budget changes must be approved by the District Board.
The budgets are adopted on a basis consistent with generally accepted accounting principles.
Unused appropriation for annually budgeted funds lapse at the end of the year.

NOTE D – DEPOSITS AND INVESTMENTS
Deposits
The District's cash balances, including certificates of deposit, were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Florida Statutes Chapter 280, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.
Investments
The District’s investments were held as follows at September 30, 2024:
Investment	Fair Value	Credit Risk		Maturities Money Market Mutual Funds - First			Weighted average of the

American Treasury Obligation CL Y Total Investments

$	762,426
$	762,426

S&P AAAm	fund portfolio: 31 days

Custodial credit risk - For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral securities that are in the possession of an outside party. The District has no formal policy for custodial risk. The investments listed in the schedule above are not evidenced by securities that exist in physical or book entry form.
Credit risk - For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.
Concentration risk - The District places no limit on the amount the District may invest in any one issuer.
Interest rate risk - The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.

NOTE D – DEPOSITS AND INVESTMENTS (CONTINUED)

Investments (continued

These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:

Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs – other than quotes market prices – are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.

The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.

Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. For external investment pools that qualify to be measured at amortized cost, the pool's participants should also measure their investments in that external investment pool at amortized cost for financial reporting purposes. Accordingly, the District's investments have been reported at amortized cost above.

NOTE E – INTERFUND TRANSFERS

Interfund transfers for the fiscal year ended September 30, 2024 were as follows:

Fund		Transfer In		Transfer Out	
General		$	-		$	37,800	
Debt service
Capital projects		-
339,142		301,342
-	
Total		$	339,142		$	339,142	
Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the general fund to the capital projects fund per the approved budget were made in order to accumulate funds for repairs and maintenance projects. Transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indentures.

NOTE F – CAPITAL ASSETS

Capital asset activity for the fiscal year ended September 30, 2024 was as follows:

Balance
10/01/2023	Increases	Decreases

Balance 09/30/2024

Governmental activities:
Capital assets, not being depreciated:		
Land	$	1,450,000		$	-		$	-		$	1,450,000	
Construction in progress	17,695,956		573,916		(4,206,531)		14,063,341	
Total capital assets, not being								
depreciated	19,145,956		573,916		(4,206,531)		15,513,341	
Capital assets, being depreciated								
Equipment - financed purchase	182,842		-		-		182,842	
Stormwater	-		1,753,846		-		1,753,846	
Parks and recreation	-		337,278		-		337,278	
Entry features	-		256,331		-		256,331	
Total capital assets, being								
depreciated		182,842			2,347,455			-			2,530,297	
Less accumulated depreciation for:												
Equipment - financed purchase		20,568			36,568			-			57,136	
Stormwater		-			58,462			-			58,462	
Parks and recreation		-			11,243			-			11,243	
Entry features		-			8,544			-			8,544	
Total accumulated depreciation		20,568			114,817			-			135,385	
Total capital assets, being												
depreciated - net		162,274			2,232,638			-			2,394,912	
Governmental activities capital												
assets - net	$	19,308,230		$	2,806,554		$	(4,206,531)		$	17,908,253	

Depreciation expense was charged to function/programs as follows:

Governmental activities:		
Culture and recreation	$	47,811	
Physical environment		67,006 	
Total depreciation expense	 $	114,817 	

NOTE F – CAPITAL ASSETS (CONTINUED)

The District Capital Improvement Project (“CIP”) is being built in phases. A portion of the project costs was expected to be financed with the proceeds from the issuance of Bonds with the remainder to be funded by the Developer and conveyed to the District. The infrastructure will include roadways, potable water and wastewater systems, and land improvements. Upon completion, certain infrastructure is to be conveyed to others for ownership and maintenance. During 2024, the District conveyed $1,859,076 of improvements, roadways and wastewater systems to other governmental entities.

Developer contributions to the capital projects fund for the current fiscal year were $346,187.

NOTE G – LONG-TERM LIABILITIES

$2,950,000 Special Assessment Bonds, Series 2020 – On November 24, 2020, the District issued
$2,950,000 in Special Assessment Bonds, Series 2020. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable through May 2051. The Bonds bear interest ranging from 2.75% to 4.125% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2022.

$10,465,000 Special Assessment Bonds, Series 2022 – On March 11, 2022, the District issued
$10,465,000 in Special Assessment Bonds, Series 2022. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the property within the District. The Bonds are payable through May 2052. The Bonds bear interest ranging from 4.750% to 5.625% payable semi-annually on the first day of each May and November. Principal is due serially each May 1, commencing May 2023.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District is in compliance with those requirements of the Bond Indenture at September 30, 2024.

Financed Purchase Agreement

In September 2022, the District entered into a capital lease agreement for the acquisition of pool furniture and playground equipment. The total acquisition cost of the equipment was $182,841 which was recognized as a capital lease obligation. The term of the lease is from October 1, 2022 through September 1, 2027 and is payable in monthly installments of $4,254.

NOTE G – LONG-TERM LIABILITIES (CONTINUED)

The following is a summary of activity in the long-term debt of the District for the year ended September 30, 2024:

	Balance
10/01/2023	
Additions	
Deletions	Balance
09/30/2024	Due Within
One Year	
Special Assessments Bonds,
Series 2020	
$	2,840,000	
$	-	$	
60,000	
$  2,780,000	
$  60,000	
Special Assessments Bonds,
Series 2022	
10,250,000	
-	
200,000	
10,050,000	
205,000	
Note payable - financed
purchased	
155,688	
-	
31,206	
124,482	
35,868	
	13,245,688	-	291,206	12,954,482	300,868	
Unamortized bond premium	8,260	-	304	7,956	-	
	$ 13,253,948	$	-	$	291,510	$ 12,962,438	$ 300,868	
The annual requirements to amortize the principal and interest of bonded debt outstanding as of September 30, 2024 are as follows:

  September 30, 		Principal			Interest			Total		
2025	$	265,000	$	508,688	$	773,688	
2026	270,000	500,375	770,375	
2027	285,000	491,600	776,600	
2028	290,000	482,338	772,338	
2029	305,000	472,069	777,069	
2030-2034	1,695,000	2,186,713	3,881,713	
2035-2039	2,065,000	1,825,556	3,890,556	
2040-2044	2,530,000	1,375,800	3,905,800	
2045-2049	3,105,000	811,594	3,916,594	
2050-2052		2,020,000 		162,113 		2,182,113 	
	 $ 12,830,000 	 $	8,816,846 	 $	21,646,846 	
The scheduled payments for years September 30, 2024 are as follows:

  September 30, 		Principal			Interest			Total		
2025	$	35,868	$	15,185	$	51,053	
2026	41,228	9,825	51,053	
2027	47,386	3,667	51,053	
2028	-	-	-	
2029		-			-			-		
	 $	124,482 	 $	28,677 	$	153,159	

NOTE H – DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the debt service funds include the assessments levied on those lots owned by the Developer. See Note F for other Developer transactions.

NOTE I - MANAGEMENT COMPANY
The District has contracted with a management company to perform services which include financial and accounting advisory services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.
NOTE K - RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; natural disasters; and environmental remediation. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. Settled claims from these risks have not exceeded commercial insurance coverage over the past three years.
NOTE J – CONCENTRATION
The Districts activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District operations.

STATEMENT OF REVENUES AND EXPENDITURES BUDGET AND ACTUAL – GENERAL FUND
Year Ended September 30, 2024

	VARIANCE	
	WITH FINAL	
	BUDGET	
	POSITIVE	
	  * BUDGET 			ACTUAL				(NEGATIVE)		
REVENUES
Special assessments	
708,732		
713,545		
4,813	
TOTAL REVENUES	708,732		713,545		4,813	

EXPENDITURES
Current
General government	150,682	98,833	51,849	
Physical environment	326,750	276,274	50,476	
Culture and recreation	193,500	126,223	67,277	
Debt				
Principal	-		31,206		(31,206)	
Interest	-		19,847		(19,847)	
TOTAL EXPENDITURES	670,932		552,383		118,549	

EXCESS OF REVENUES OVER						
(UNDER) EXPENDITURES	37,800		161,162		123,362	
OTHER FINANCING SOURCES (USES)						
Transfer in (out)	(37,800)		(37,800)		-	
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES						
AND OTHER SOURCES (USES)	$	-		123,362		$	123,362	
FUND BALANCES						
Beginning of year			141,020			
End of year			$	264,382			

* Original and final budget.

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

The District is required to establish a budgetary system and an approved Annual Budget for the general fund. The District’s budgeting process is based on estimates of cash receipts and cash expenditures which are approved by the Board. The budget approximates a basis consistent with accounting principles generally accepted in the United States of America (generally accepted accounting principles).

An operating budget was adopted and maintained by the governing board for the District pursuant to the requirements of Florida Statutes. The budget is adopted using the same basis of accounting that is used in preparation of the fund financial statements. The legal level of budgetary control, the level at which expenditures may not exceed budget, is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors, Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

The variance between budgeted and actual general fund revenues is not considered significant. The actual general fund expenditures for the current fiscal year were lower than budgeted amounts due primarily to anticipated costs which were not incurred in the current fiscal year.

DMHB

DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of Directors
Eden Hills Community Development District City of Lake Alfred, Florida
We have audited in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Eden Hills Community Development District, as of September 30, 2024 and for the year ended September 30, 2024, which collectively comprise the Eden Hills Community Development District’s basic financial statements and have issued our report thereon dated June 17, 2025.

Report on Internal Control Over Financial Reporting
In planning and performing our audit, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 • 772-461-8833 • Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., • Port St. Lucie, Florida 34984 • 772-878-1952 • Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member FICPA Private Company Practice Section
WWW.DMHBCPA.NET

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report
This report is intended solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 17, 2025

- 31 -

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

To the Board of Directors
Eden Hills Community Development District City of Lake Alfred, Florida

We have examined Eden Hills Community Development District, City of Lake Alfred, Florida’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.
We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of Eden Hills Community Development District, City of Lake Alfred, Florida and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee Hartley & Barnes, P.A. Fort Pierce, Florida
June 17, 2025

Management Letter

To the Board of Supervisors
Eden Hills Community Development District City of Lake Alfred, Florida

Report on the Financial Statements
We have audited the financial statements of the Eden Hills Community Development District (“District”) as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated June 17, 2025.
Auditors’ Responsibility
We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General.
Other Reporting Requirements
We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards and Independent Accountants' Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 17, 2025, should be considered in conjunction with this management letter.
Prior Audit Findings
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings or recommendations made in the preceding annual audit report.
Official Title and Legal Authority
Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The information required is disclosed in the notes to the financial statements.

Financial Condition and Management
Section 10.554(1)(i)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and to identify the specific condition(s) met. In connection with our audit, we determined that the District did not meet any of the conditions described in Section 218.503(1), Florida Statutes.
Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the District. It is management’s responsibility to monitor the District’s financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.
Section 10.554(1)(i)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations.
Property Assessed Clean Energy (PACE) Programs
As required by Section 10.554(1)(i)6.a., Rules of the Auditor General, the District did not authorize a PACE program pursuant to Section 163.081 or Section 163.082, Florida Statutes, did not operate within the District’s geographical boundaries during the fiscal year under audit.
Specific Information
As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)6, Rules of the Auditor General, the Eden Hills Community Development District reported:
The total number of district employees compensated in the last pay period of the District’s fiscal year as N/A.
The total number of independent contractors to whom nonemployee compensation was paid in the last month of the district’s fiscal year as 18.
All compensation earned by or awarded to employees, whether paid or accrued, regardless of contingency as N/A.
All compensation earned by or awarded to nonemployee independent contractors, whether paid or accrued, regardless of contingency as $588,899.
The District does not have any construction projects with a total cost of at least
$65,000 that are scheduled to begin on or after October 1 of the fiscal year being reported.
The District did not amend its final adopted budget under Section 189.016(6), Florida Statutes.

As required by Section 218.39(3)(c), Florida Statutes, and Section 10.554(1)(i)7, Rules of the Auditor General, the Eden Hills Community Development District reported:
The rate or rates of non-ad valorem special assessments imposed by the District range from $1,083 to $1,452 per residential unit.
The total amount of special assessments collected by or on behalf of the District as
$1,495,072.
The total amount of outstanding bonds issued by the District as $12,830,000.
Additional Matters
Section 10.554(1)(i)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.
Purpose of this Letter
Our management letter is intended solely for the information and use of Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Board of Supervisors, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties.

DiBartolomeo, McBee, Hartley & Barnes, P.A. Fort Pierce, Florida
June 17, 2025

Section VIII

Section A

Eden Hills Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised in accordance with Florida Statutes, on at least two mediums (i.e., newspaper, CDD website, electronic communications). Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.

Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐
Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.

Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Eden Hills Community Development District

District Manager:		Date:	 Print Name:	 
Eden Hills Community Development District

Section B

Eden Hills Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2024 – September 30, 2025

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of each meeting in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised in accordance with Florida Statutes, on at least two mediums (i.e., newspaper, CDD website, electronic communications). Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐
 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.

Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐
Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection and transmit to the State of Florida.

Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Eden Hills Community Development District

District Manager:		Date:	 Print Name:	 
Eden Hills Community Development District

Section IX

Section B

Section 1

Sent Via Email: jburns@gmscfl.com

May 29, 2025

Ms. Jillian Burns District Manager
Eden Hills Community Development District c/o Governmental Management Services
219 East Livingston Street Orlando, Florida 32801

Subject:	Work Authorization Number 2025-2
Eden Hills Community Development District
Annual Engineer’s Report 2025

Dear Ms. Burns:

Dewberry Engineers Inc. (Engineer) is pleased to submit this Work Authorization to provide professional consulting engineering services for the Eden Hills Community Development District (CDD). We will provide these services pursuant to our current agreement (“District Engineering Agreement”) as follows:

Scope of Work

We will provide the Annual Engineer’s Report for the CDD as required by the Trust Indenture for
this fiscal year. The report will address the requirements as detailed in Section 9.21 of the Trust.

Fees

The CDD will compensate the Engineer pursuant to the hourly rate schedule contained in the District Engineering Agreement. We estimate a budget in the amount of $4,000, plus other direct costs. The CDD will reimburse the Engineer all direct costs, which include items such as printing, drawings, travel, deliveries, et cetera, pursuant to the Engineering Agreement.

Thank you for considering Dewberry. We look forward to helping you create a quality project. Sincerely,

Joey V. Duncan, PE	Reinardo Malavé, P.E.
Principal Engineer	Associate Vice President APPROVED AND ACCEPTED
By: 	 Authorized Representative of
Eden Hills Community Development District

	Date

Page 1 of 1

Attachment A

STANDARD HOURLY BILLING RATE SCHEDULE
Professional/Technical/Construction/Surveying Services

LABOR CLASSIFICATION	HOURLY RATES	
Professional		
Engineer I, II, III	$125.00, $140.00, $160.00	
Engineer IV, V, VI	$185.00, $210.00, $240.00	
Engineer VII, VIII, IX	$270.00, $300.00, $335.00	
Environmental Specialist I, II, III	$110.00, $135.00, $160.00	
Senior Environmental Scientist IV, V, VI	$175.00, $195.00, $220.00	
Planner I, II, III	$110.00, $135.00, $160.00	
Senior Planner IV, V, VI	$175.00, $195.00, $220.00	
Landscape Designer I, II, III	$110.00, $135.00, $160.00	
Senior Landscape Architect IV, V, VI	$175.00, $195.00, $220.00	
Principal	$375.00	
Technical		
CADD Technician I, II, III, IV, V	$90.00, $110.00, $130.00, $145.00, $190.00	
Designer I, II, III	$110.00, $140.00, $170.00	
Designer IV, V, VI	$190.00, $210.00, $245.00	
Construction		
Construction Professional I, II, III	$125.00, $160.00, $190.00	
Construction Professional IV, V, VI, VII	$225.00, $255.00, $305.00, $340.00	
Survey		
Surveyor I, II, III	$70.00, $85.00, $110.00	
Surveyor IV, V, VI	$130.00, $145.00, $160.00	
Surveyor VII, VIII, IX	$180.00, $210.00, $255.00	
Senior Surveyor IX	$310.00	
Fully Equipped 1, 2, 3 Person Field Crew	$160.00, $200.00, $270.00	
Administration		
Administrative Professional I, II, III, IV	$72.00, $105.00, $125.00, $155.00	
Other Direct Costs (Printing, Postage, Etc.)	Cost + 15%	

Company Confidential and Proprietary: Use or disclosure of data contained on this sheet is subject to restriction on the title page of this report.
Revised 06-01-25\Subject to Revision\Standard Hourly Billing Rate Schedule

Section C

Item will be provided under separate cover.

Section D

Section 1

Eden Hills Community Development District

Summary of Check Register

March 27, 2025 through June 25, 2025

	Fund	Date	Check No.'s		Amount	

General Fund						
		3/8/25	200	$	12,974.00	
		4/2/25	201-202	$	4,704.40	
		4/8/25	203-205	$	16,207.76	
		4/15/25	206-211	$	25,173.33	
		4/22/25	212-215	$	7,628.81	
		5/6/25	216-217	$	6,755.50	
		5/13/25	218-223	$	29,108.16	
		5/21/25	224	$	1,526.50	
		5/29/25	225	$	880.00	
		6/3/25	226-227	$	4,331.40	
		6/10/25	228-229	$	4,641.33	
		6/18/25	230-235	$	41,758.83	
		6/24/25	236	$	670.50	
			Total Amount	$	156,360.52	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/02/25	PAGE	1
*** CHECK DATES 03/27/2025 - 06/25/2025 ***	EDEN HILLS - GENERAL FUND
BANK B GENERAL FUND-4332
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/28/25 00038	3/17/25 20-26	202503 320-53800-49000	*	12,974.00
MILTON-VINYL FENCE REPAIR
DAVID LEE NICHOLS DBA HILLCREST	12,974.00 000200
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/25 00051	3/25/25 7381-03- 202503 310-51300-31200	*	450.00
SPECIAL ASSESS BOND S2022
AMERICAN MUNICIPAL TAX-EXEMPT	450.00 000201
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/02/25 00036	4/01/25 04012025 202504 300-15500-10000	*	4,254.40
PLAYGRND/FUR LEASE MAY25
PARK LAKE PROPERTY MANAGEMENT,INC	4,254.40 000202
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/25 00030	4/02/25 04022025 202504 300-20700-10000	*	1,760.07
FY25 S2020 ASSESS TRANSFR
4/02/25 04022025 202504 300-20700-10000	*	6,167.16
FY25 S2022 ASSESS TRANSFR
EDEN HILLS CDD C/O USBANK	7,927.23 000203
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/25 00054	3/31/25 12111008 202503 330-57200-34500	*	4,239.90

- - - - - - - - 4/08/25 00027	SECURITAS SECURITY
- - - - - - - - - - - - - - - - - - - - - - - - - - - -
12/24/24 7589411	202412 310-51300-32300	SERVICES USA INC
- - - - - - - - -	-	- -
*	-	-	-	-	-	- - - - -	4,239.90
- - - - -	000204
- - -	
	12/24/24 7589411	202412 300-15500-10000			*						673.44			
	TRUSTEE FEES FY26 SER20												
	US BANK										4,040.63	000205	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - -	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
4/15/25 00052	3/28/25 19306	202503 320-53800-46400			*						400.00			

SECURITY SVCS MAR25

TRUSTEE FEES FY25 SER20

3,367.19

POND HERBICIDE MAR25

AQUATIC WEED MANAGEMENT, INC	400.00 000206

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00047	3/26/25 14644	202503 330-57200-48201	*	1,150.00
CLEANING SVCS MAR25
CSS CLEAN STAR SERVICES CENTRAL FL	1,150.00 000207
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00008	4/01/25 173	202504 310-51300-34000	*	3,541.67
MANAGEMENT FEES APR25
4/01/25 173	202504 310-51300-35200	*	105.00
WEBSITE ADMIN APR25
4/01/25 173	202504 310-51300-35100	*	157.50
INFORMATION TECH APR25
4/01/25 173	202504 310-51300-31300	*	612.50
DISSEMINATION SVCS APR25
4/01/25 173	202504 330-57200-48300	*	1,250.00
AMENITY ACCESS APR25
EDEN EDEN HILLS	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/02/25	PAGE	2
*** CHECK DATES 03/27/2025 - 06/25/2025 ***	EDEN HILLS - GENERAL FUND
BANK B GENERAL FUND-4332
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/01/25 173	202504 310-51300-51000	*	1.11
OFFICE SUPPLIES APR25
4/01/25 173	202504 310-51300-42000	*	31.49
POSTAGE APR25
4/01/25 174	202504 320-53800-12000	*	1,378.17
FIELD MANAGEMENT APR25
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,077.44 000208
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00056	3/27/25 64416425 202503 330-57200-48100	*	77.00
PEST CONTROL MAR25
MASSEY SERVICES, INC.	77.00 000209
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00044	4/01/25 26952	202504 330-57200-48500	*	3,380.00
POOL MAINTENANCE APR25
MCDONNELL CORPORATION DBA RESORT	3,380.00 000210
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/25 00024	3/25/25 16966	202503 320-53800-47300	*	99.39
MOVING 12IN SPRAY HEAD
3/27/25 16982	202503 320-53800-47300	*	629.50
REPLC LATERAL PIPE/HEADS
4/01/25 17071	202504 320-53800-46200	*	12,360.00
LANDSCAPE MAINT APR25
PRINCE & SONS, INC.	13,088.89 000211
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00030	4/16/25 04162025 202504 300-20700-10000	*	1,501.55
FY25 S2020 ASSESS TXFER
4/16/25 04162025 202504 300-20700-10000	*	5,261.33
FY25 S2022 ASSESS TXFER
EDEN HILLS CDD C/O USBANK	6,762.88 000212
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00008	2/28/25 172	202502 330-57200-47800	*	332.43
REPLD GFI AT POOL
GOVERNMENTAL MANAGEMENT SERVICES-CF	332.43 000213
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00039	4/15/25 12036	202503 310-51300-31500	*	456.50
GENERAL COUNSEL MAR25
KILINSKI VAN WYK PLLC	456.50 000214
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00056	4/11/25 64912831 202504 330-57200-48100	*	77.00
PEST CONTROL APR25
MASSEY SERVICES, INC.	77.00 000215
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/06/25 00036	5/06/25 05062025 202505 300-15500-10000	*	4,254.40
PLAYGRND/FUR LEASE JUN25
PARK LAKE PROPERTY MANAGEMENT,INC	4,254.40 000216
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
EDEN EDEN HILLS	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/02/25	PAGE	3
*** CHECK DATES 03/27/2025 - 06/25/2025 ***	EDEN HILLS - GENERAL FUND
BANK B GENERAL FUND-4332
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/06/25 00054	4/30/25 12140085 202504 330-57200-34500	*	2,501.10
SECURITY SVCS APR25
SECURITAS SECURITY SERVICES USA INC	2,501.10 000217
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00052	4/25/25 19547	202504 320-53800-46400	*	400.00
POND HERBICIDE APR25
AQUATIC WEED MANAGEMENT, INC	400.00 000218
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00047	4/28/25 14865	202504 330-57200-48201	*	1,150.00
CLEANING SVCS APR25
CSS CLEAN STAR SERVICES CENTRAL FL	1,150.00 000219
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00008	5/01/25 176	202505 310-51300-34000	*	3,541.67
MANAGEMENT FEES-MAY25
5/01/25 176	202505 310-51300-35200	*	105.00
WEBSITE MANAGEMENT-MAY25
5/01/25 176	202505 310-51300-35100	*	157.50
INFORMATION TECH-MAY25
5/01/25 176	202505 310-51300-31300	*	612.50
DISSEMINATION SVCS-MAY25
5/01/25 176	202505 330-57200-48300	*	1,250.00
AMENITY ACCESS MGMT-MAY25
5/01/25 176	202505 310-51300-51000	*	3.37
OFFICE SUPPLIES
5/01/25 176	202505 310-51300-42000	*	120.92
POSTAGE
5/01/25 177	202505 320-53800-12000	*	1,378.17
FIELD MANAGEMENT-MAY25
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,169.13 000220
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00044	5/01/25 27285	202505 330-57200-48500	*	3,380.00
POOL MAINTENANCE-MAY25
MCDONNELL CORPORATION DBA RESORT	3,380.00 000221
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00024	4/24/25 17543	202504 320-53800-46300	*	507.50
INSTALL BAHIA SOD
4/30/25 17664	202504 320-53800-47300	*	100.90
REPLC SPRAY HEAD/NOZZLES
5/01/25 17696	202505 320-53800-46200	*	12,360.00
LANDSCAPE MAINT-MAY25
PRINCE & SONS, INC.	12,968.40 000222
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 00027	4/25/25 7727490	202504 310-51300-32300	*	2,020.31
TRUSTEE FEES S2022 FY25
4/25/25 7727490	202504 300-15500-10000	*	2,020.32
TRUSTEE FEES S2022 FY26
US BANK	4,040.63 000223
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
EDEN EDEN HILLS	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/02/25	PAGE	4
*** CHECK DATES 03/27/2025 - 06/25/2025 ***	EDEN HILLS - GENERAL FUND
BANK B GENERAL FUND-4332
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
5/21/25 00039	5/18/25 12290	202504 310-51300-31500	*	1,526.50
ATTORNEY SVCS-APR25
KILINSKI VAN WYK PLLC	1,526.50 000224
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/29/25 00029	5/21/25 22449308 202504 310-51300-31100	*	880.00
GENERAL ENGINEERING APR25
DEWBERRY ENGINEERS INC.	880.00 000225
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/25 00056	5/15/25 65288882 202505 330-57200-48100	*	77.00
PEST CONTROL MAY25
MASSEY SERVICES, INC.	77.00 000226
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/25 00036	6/03/25 06032025 202506 300-15500-10000	*	4,254.40
PLAYGRND/FUR LEASE JUL25
PARK LAKE PROPERTY MANAGEMENT,INC	4,254.40 000227
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/25 00030	6/04/25 06042025 202506 300-20700-10000	*	295.03
FY25 S2020 ASSESS TRANSFR
6/04/25 06042025 202506 300-20700-10000	*	1,033.76
FY25 S2022 ASSESS TRANSFR
EDEN HILLS CDD C/O USBANK	1,328.79 000228
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/10/25 00054	5/31/25 12178659 202505 330-57200-34500	*	3,312.54
SECURITY SVCS MAY25
SECURITAS SECURITY SERVICES USA INC	3,312.54 000229
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00052	5/27/25 19615	202505 320-53800-46400	*	400.00
POND HERBICIDE MAY25
AQUATIC WEED MANAGEMENT, INC	400.00 000230
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00047	5/23/25 15099	202505 330-57200-48201	*	1,435.00
CLEANING SVCS MAY25
CSS CLEAN STAR SERVICES CENTRAL FL	1,435.00 000231
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00046	5/22/25 23295	202505 330-57200-34500	*	3,190.00
SIFER ISO CARDS-500
CURRENT DEMANDS ELECTRICAL &	3,190.00 000232
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00008	6/01/25 181	202506 320-53800-12000	*	1,378.17
FIELD MANAGEMENT-JUN25
6/01/25 181	202506 310-51300-42500	*	25.33
STAPLES-PRINT OUT FOR BOS
6/01/25 182	202506 310-51300-34000	*	3,541.67
MANAGEMENT FEES-JUN25
6/01/25 182	202506 310-51300-35200	*	105.00
WEBSITE MANAGEMENT-JUN25
EDEN EDEN HILLS	ZYAN

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/02/25	PAGE	5
*** CHECK DATES 03/27/2025 - 06/25/2025 ***	EDEN HILLS - GENERAL FUND
BANK B GENERAL FUND-4332
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
6/01/25 182	202506 310-51300-35100	*	157.50
INFORMATION TECH-JUN25
6/01/25 182	202506 310-51300-31300	*	612.50
DISSEMINATION SVCS-JUN25
6/01/25 182	202506 330-57200-48300	*	1,250.00
AMENITY ACCESS MGMT-JUN25
6/01/25 182	202506 310-51300-51000	*	.54
OFFICE SUPPLIES
6/01/25 182	202506 310-51300-42000	*	12.47
POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES-CF	7,083.18 000233
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/25 00044	6/01/25 27640	202506 330-57200-48500	*	3,380.00

MCDONNELL CORPORATION DBA RESORT	3,380.00	000234	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
6/18/25 00024	6/01/24	18233	202506 320-53800-46200	*	12,360.00	
LANDSCAPE MAINT-JUN25	
5/23/25	18075	202505 320-53800-47300	*	5,210.65	
RPLCD CLOCK IN PHASE 1	
5/29/25	18171	202505 320-53800-46300	*	8,700.00	
PINE BARK MULCH	

POOL MAINTENANCE-JUN25

PRINCE & SONS, INC.	26,270.65 000235
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/24/25 00039	6/16/25 12506	202505 310-51300-31500	*	670.50
ATTORNEY SVCS-MAY25
KILINSKI VAN WYK PLLC	670.50 000236
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK B	156,360.52
TOTAL FOR REGISTER	156,360.52

EDEN EDEN HILLS	ZYAN

Section 2

Eden Hills
Community Development District

Unaudited Financial Reporting
May31,2025

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2020	

5	
	Debt Service Fund Series 2022	

6	
	Capital Projects Fund Series 2020	

7	
	Capital Reserve Fund	

8-9	
	Month to Month	

10	
	Long Term Debt Report	

11	
	Assessment Receipt Schedule	

Eden Hills
Community Development District Combined Balance Sheet
May 31, 2025

	General		Debt Service		Capital Projects		Capital Reserve		Totals	
	Fund		Fund		Fund		Fund	Governmental Funds	
Assets:
Cash:
Operating Account	

$	

505,646	

$	

-	

$	

-	

$	

-	

$	

505,646	
Money Market Account Investments:
Series 2020
Reserve	$

$	-

-	$

$	-

86,038	$

$	-

-	$

$	38,910

-	$

$	38,910

86,038	
Revenue	$	-	$	95,112	$	-	$	-	$	95,112	
Series 2022
Reserve	
$	
-	
$	
301,342	
$	
-	
$	
-	
$	
301,342	
Revenue	$	-	$	304,504	$	-	$	-	$	304,504	
Prepayment	$	-	$	1,839	$	-	$	-	$	1,839	
Due from General Fund	$	-	$	1,329	$	-	$	-	$	1,329	
Prepaid Expenses	$	6,948	$	-	$	-	$	-	$	6,948	
Total Assets	$	512,594	$	790,163	$	-	$	38,910	$	1,341,667	
Liabilities:
Accounts Payable	

$	

22,996	

$	

-	

$	

-	

$	

-	

$	

22,996	
Due to Debt Service	$	1,329	$	-	$	-	$	-	$	1,329	
Total Liabilites	$	24,324	$	-	$	-	$	-	$	24,324	
Fund Balance:
Nonspendable: Prepaid Items	

$	

6,948	

$	

-	

$	

-	

$	

-	

$	

6,948	
Restricted for:
Debt Service - Series 2020	
$	
-	
$	
181,444	
$	
-	
$	
-	
$	
181,444	
Debt Service - Series 2022	$	-	$	608,719	$	-	$	-	$	608,719	
Assigned for:
Capital Reserves	
$	
-	
$	
-	
$	
-	
$	
38,910	
$	
38,910	
Unassigned	$	481,322	$	-	$	-	$	-	$	481,322	
Total Fund Balances	$	488,270	$	790,163	$	-	$	38,910	$	1,317,342	
											
Total Liabilities & Fund Balance	$	512,594	$	790,163	$	-	$	38,910	$	1,341,666	

Revenues:

Assessments - Tax Roll	$	615,519	$	615,519	$	614,543	$	(977)	
Assessments - Direct Bill	$	40,000	$	40,000	$	30,000	$	(10,000)	
Developer Contributions	$	97,297	$	-	$	-	$	-	
Other Income	$	-	$	-	$	1,030	$	1,030	
Total Revenues	$	752,817	$	655,519	$	645,573	$	(9,947)	

Expenditures:									
General & Administrative:									
Supervisor Fees	$	12,000	$	8,000	$	1,400	$	6,600	
Employer FICA Fees	$	-	$	-	$	107	$	(107)	
Engineering	$	15,000	$	10,000	$	2,198	$	7,803	
Attorney	$	25,000	$	16,667	$	6,479	$	10,188	
Annual Audit	$	5,000	$	2,975	$	2,975	$	-	
Assessment Administration	$	6,825	$	6,825	$	6,825	$	-	
Arbitrage	$	1,350	$	450	$	450	$	-	
Dissemination	$	7,350	$	4,900	$	4,900	$	-	
Trustee Fees	$	12,861	$	8,081	$	8,081	$	-	
Management Fees	$	42,500	$	28,333	$	28,333	$	-	
Information Technology	$	1,890	$	1,260	$	1,260	$	-	
Website Technology	$	1,260	$	840	$	840	$	-	
Postage & Delivery	$	893	$	595	$	654	$	(59)	
Insurance	$	6,622	$	6,622	$	6,161	$	461	
Copies	$	500	$	333	$	11	$	323	
Legal Advertising	$	7,500	$	5,000	$	714	$	4,286	
Other Current Charges	$	1,200	$	800	$	880	$	(80)	
Office Supplies	$	500	$	333	$	14	$	320	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	148,426	$	102,190	$	72,456	$	29,734	

Operations & Maintenance		
Field Expenditures		
Property Insurance	$	22,500	$	22,500	$	20,235	$	2,265	
Field Management	$	16,538	$	11,025	$	11,025	$	(0)	
Landscape Maintenance	$	188,000	$	125,333	$	97,442	$	27,891	
Landscape Replacement	$	25,000	$	16,667	$	11,383	$	5,284	
Lake Maintenance	$	7,500	$	5,000	$	3,200	$	1,800	
Streetlights	$	75,713	$	50,475	$	50,407	$	68	
Electric	$	6,000	$	4,000	$	2,883	$	1,117	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	7,500	$	5,000	$	6,961	$	(1,961)	
General Repairs & Maintenance	$	17,500	$	11,667	$	1,897	$	9,770	
Contingency	$	7,500	$	5,000	$	12,974	$	(7,974)	
Subtotal Field Expenditures	$	376,250	$	258,334	$	218,408	$	39,926	

Amenity Expenditures					
Amenity - Electric	$	24,951	$	16,634	$	10,541	$	6,092	
Amenity - Water	$	11,000	$	7,333	$	5,955	$	1,379	
Playground Lease	$	62,800	$	41,867	$	34,035	$	7,831	
Internet	$	2,000	$	1,333	$	837	$	497	
Pest Control	$	890	$	593	$	539	$	54	
Janitorial Service	$	15,400	$	10,267	$	9,565	$	702	
Security Services	$	33,000	$	22,000	$	26,394	$	(4,394)	
Amenity Access Management	$	15,000	$	10,000	$	10,000	$	-	
Pool Maintenance	$	40,600	$	27,067	$	27,490	$	(423)	
Amenity Repairs & Maintenance	$	15,000	$	10,000	$	5,466	$	4,534	
Contingency	$	7,500	$	5,000	$	-	$	5,000	
Subtotal Amenity Expenditures	$	228,141	$	152,094	$	130,822	$	21,272	
					
Total Operations & Maintenance	$	604,391	$	410,427	$	349,229	$	61,198	
					
Total Expenditures	$	752,817	$	512,617	$	421,685	$	90,932	
					
Excess (Deficiency) of Revenues over Expenditures	$	-		$	223,888		
					
Fund Balance - Beginning	$	-		$	264,382		
					
Fund Balance - Ending	$	-		$	488,270		

	Adopted	Prorated Budget		Actual		
		Budget	Thru 05/31/25	Thru 05/31/25		Variance	

Revenues:									
Assessments - Tax Roll	$	172,075	$	172,075	$	171,902	$	(173)	
Interest	$	4,369	$	4,369	$	5,799	$	1,430	
Total Revenues	$	176,444	$	176,444	$	177,701	$	1,257	

Expenditures:									
Interest - 11/1	$	54,925	$	54,925	$	54,925	$	-	
Principal - 5/1	$	60,000	$	60,000	$	60,000	$	-	
Interest - 5/1	$	54,925	$	54,925	$	54,925	$	-	
Total Expenditures	$	169,850	$	169,850	$	169,850	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	6,594			$	7,851			
									
Fund Balance - Beginning	$	86,219			$	173,594			
									
Fund Balance - Ending	$	92,813			$	181,444			

		Adopted	Prorated Budget		Actual			
		Budget	Thru 05/31/25	Thru 05/31/25		Variance	

Revenues:									
Assessments - Tax Roll	$	604,294	$	604,294	$	602,330	$	(1,964)	
Interest	$	21,921	$	19,681	$	19,681	$	-	
Total Revenues	$	626,215	$	623,975	$	622,012	$	(1,964)	

Expenditures:									
Interest - 11/1	$	199,419	$	199,419	$	199,419	$	-	
Principal - 5/1	$	205,000	$	205,000	$	205,000	$	-	
Interest - 5/1	$	199,419	$	199,419	$	199,419	$	-	
Total Expenditures	$	603,838	$	603,838	$	603,838	$	-	
									
Excess (Deficiency) of Revenues over Expenditures	$	22,377			$	18,174			
									
Fund Balance - Beginning	$	288,680			$	590,545			
									
Fund Balance - Ending	$	311,057			$	608,719			

Revenues

Developer Contributions	

$	

-	$	

-	$	66	

$	66	
Total Revenues	$	-	$	-	$	66	$	66	

Expenditures:

Miscellaneous Expense	

$	

-	$	

-	$	304	

$	(304)	
Total Expenditures	$	-	$	-	$	304	$	(304)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	(238)		
					
Fund Balance - Beginning	$	-	$	238		
					
Fund Balance - Ending	$	-	$	-		

Eden Hills
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending May 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/25	Thru 05/31/25	Variance	

Revenues

Interest	

$	-	

$	-	$	994	

$	994	
Total Revenues	$	-	$	-	$	994	$	994	
Expenditures:

Capital Outlay	

$	25,000	

$	-	$	-	

$	-	
Total Expenditures	$	25,000	$	-	$	-	$	-	
				
Excess (Deficiency) of Revenues over Expenditures	$	(25,000)	$	994		
				
Fund Balance - Beginning	$	37,800	$	37,915		
				
Fund Balance - Ending	$	12,800	$	38,910		

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total

Revenues:

Assessments - Tax Roll	$	-	$	69,084  $	518,254  $	13,551  $	7,231  $	-	$	5,388	$	1,035	$	-	$	-	$	-	$	-	$	614,543	
Assessments - Direct Bill	$	-	$	-	$	-	$	20,000  $	-	$	-	$	10,000	$	-	$	-	$	-	$	-	$	-	$	30,000	
Other Income	$	-	$	-	$	-	$	-	$	1,000  $	-	$	30	$	-	$	-	$	-	$	-	$	-	$	1,030	
Total Revenues	$	-	$	69,084  $	518,254  $	33,551  $	8,231  $	-	$	15,418	$	1,035	$	-	$	-	$	-	$	-	$	645,573	

Expenditures:										
General & Administrative:										
Supervisor Fees	$	-	$	-	$	-	$	-	$	600	$	-	$	-	$	800	$	-	$	-  $	-  $	1,400	
Employer FICA Fees	$	-	$	-	$	-	$	-	$	46	$	-	$	-	$	61	$	-  $	-  $	-  $	-  $	107	
Engineering	$	720	$	540	$	-	$	58	$	-	$	-	$	880	$	-	$	-  $	-  $	-  $	-  $	2,198	
Attorney	$	345	$	746	$	693	$	1,742	$	300	$	457	$	1,527	$	671	$	-  $	-  $	-  $	-  $	6,479	
Annual Audit	$	-	$	-	$	2,975	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	2,975	
Assessment Administration	$	6,825	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	6,825	
Arbitrage	$	-	$	-	$	-	$	-	$	-	$	450	$	-	$	-	$	-  $	-  $	-  $	-  $	450	
Dissemination	$	613	$	613	$	613	$	613	$	613	$	613	$	613	$	613	$	-  $	-  $	-  $	-  $	4,900	
Trustee Fees	$	2,694	$	-	$	3,367	$	-	$	-	$	-	$	2,020	$	-	$	-  $	-  $	-  $	-  $	8,081	
Management Fees	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	3,542	$	-  $	-  $	-  $	-  $	28,333	
Information Technology	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	158	$	-  $	-  $	-  $	-  $	1,260	
Website Technology	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	105	$	-  $	-  $	-  $	-  $	840	
Postage & Delivery	$	35	$	48	$	14	$	235	$	97	$	73	$	31	$	121	$	-  $	-  $	-  $	-  $	654	
Insurance	$	6,161	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	6,161	
Copies	$	-	$	-	$	-	$	-	$	-	$	11	$	-	$	-	$	-  $	-  $	-  $	-  $	11	
Legal Advertising	$	388	$	-	$	326	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	714	
Other Current Charges	$	106	$	106	$	107	$	106	$	111	$	121	$	111	$	111	$	-  $	-  $	-  $	-  $	880	
Office Supplies	$	3	$	1	$	1	$	1	$	3	$	1	$	1	$	3	$	-  $	-  $	-  $	-  $	14	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	21,869	$	5,857	$	11,899	$	6,558	$	5,573	$	5,529	$	8,987	$	6,184	$	-  $	-  $	-  $	-  $	72,456	

	Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Operations & Maintenance															
Field Expenditures
Property Insurance	

$	

20,235  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

-  $	

20,235	
Field Management	$	1,378  $	1,378  $	1,378  $	1,378  $	1,378  $	1,378  $	1,378  $	1,378  $	-  $	-  $	-  $	-  $	11,025	
Landscape Maintenance	$	11,881  $	11,881  $	11,881  $	12,360  $	12,360  $	12,360  $	12,360  $	12,360  $	-  $	-  $	-  $	-  $	97,442	
Landscape Replacement	$	-  $	-  $	-  $	-  $	2,175  $	-  $	508  $	8,700  $	-  $	-  $	-  $	-  $	11,383	
Lake Maintenance	$	400  $	400  $	400  $	400  $	400  $	400  $	400  $	400  $	-  $	-  $	-  $	-  $	3,200	
Streetlights	$	6,338  $	6,338  $	6,338  $	6,338  $	6,248  $	6,248  $	6,280  $	6,280  $	-  $	-  $	-  $	-  $	50,407	
Electric	$	461  $	379  $	443  $	566  $	535  $	378  $	(439)  $	561  $	-  $	-  $	-  $	-  $	2,883	
Sidewalk & Asphalt Maintenance	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Irrigation Repairs	$	-  $	236  $	196  $	258  $	230  $	729  $	101  $	5,211  $	-  $	-  $	-  $	-  $	6,961	
General Repairs & Maintenance	$	-  $	1,102  $	795  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	1,897	
Contingency	$	-  $	-  $	-  $	-  $	-  $	12,974  $	-  $	-  $	-  $	-  $	-  $	-  $	12,974	
Subtotal Field Expenditures	$	40,693  $	21,713  $	21,431  $	21,300  $	23,327  $	34,468  $	20,587  $	34,890  $	-  $	-  $	-  $	-  $	218,408	

Amenity Expenditures
Amenity - Electric	

$	

1,255  $	

1,119  $	

1,295  $	

1,427  $	

1,623  $	

635  $	

1,581  $	

1,607  $	

-  $	

-  $	

-  $	

-  $	

10,541	
Amenity - Water	$	637  $	646  $	745  $	712  $	775  $	782  $	728  $	929  $	-  $	-  $	-  $	-  $	5,955	
Playground Lease	$	4,254  $	4,254  $	4,254  $	4,254  $	4,254  $	4,254  $	4,254  $	4,254  $	-  $	-  $	-  $	-  $	34,035	
Internet	$	100  $	97  $	100  $	100  $	100  $	100  $	120  $	120  $	-  $	-  $	-  $	-  $	837	
Pest Control	$	-  $	77  $	77  $	77  $	77  $	77  $	77  $	77  $	-  $	-  $	-  $	-  $	539	
Janitorial Service	$	1,160  $	1,150  $	1,180  $	1,180  $	1,160  $	1,150  $	1,150  $	1,435  $	-  $	-  $	-  $	-  $	9,565	
Security Services	$	2,394  $	2,733  $	3,020  $	2,501  $	2,501  $	4,240  $	2,501  $	6,503  $	-  $	-  $	-  $	-  $	26,394	
Amenity Access Management	$	1,250  $	1,250  $	1,250  $	1,250  $	1,250  $	1,250  $	1,250  $	1,250  $	-  $	-  $	-  $	-  $	10,000	
Pool Maintenance	$	3,450  $	3,000  $	3,000  $	4,520  $	3,380  $	3,380  $	3,380  $	3,380  $	-  $	-  $	-  $	-  $	27,490	
Amenity Repairs & Maintenance	$	2,009  $	-  $	2,200  $	765  $	332  $	160  $	-  $	-  $	-  $	-  $	-  $	-  $	5,466	
Contingency	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-	
Subtotal Amenity Expenditures	$	16,510  $	14,326  $	17,123  $	16,786  $	15,453  $	16,028  $	15,042  $	19,555  $	-  $	-  $	-  $	-  $	130,822	
															
Total Operations & Maintenance	$	57,202  $	36,039  $	38,554  $	38,086  $	38,779  $	50,496  $	35,629  $	54,444  $	-  $	-  $	-  $	-  $	349,229	
															
Total Expenditures	$	79,071  $	41,896  $	50,452  $	44,644  $	44,353  $	56,025  $	44,617  $	60,628  $	-  $	-  $	-  $	-  $	421,685	
															
Excess (Deficiency) of Revenues over Expenditures	$	(79,071)  $	27,189  $	467,801  $	(11,093)  $	(36,122)  $	(56,025)  $	(29,199)  $	(59,593)  $	-  $	-  $	-  $	-  $	223,888	
															
Net Change in Fund Balance	$	(79,071) $	27,189  $	467,801  $	(11,093) $	(36,122) $	(56,025) $	(29,199) $	(59,593) $	-  $	-  $	-  $	-  $	223,888	

Eden Hills
Community Development District Long Term Debt Report

Series 2020, Special Assessment Revenue Bonds	
Interest Rate:	2.750%, 3.300%, 3.850%, 4.125%	
Maturity Date:	5/1/2051	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$86,038	
Reserve Fund Balance	$86,038	
Bonds Outstanding - 11/24/20	$2,950,000	
Less: Principal Payment - 5/1/22	($55,000)	
Less: Principal Payment - 5/1/23	($55,000)	
Less: Principal Payment - 5/1/24	($60,000)	
Less: Principal Payment - 5/1/25	($60,000)	
Current Bonds Outstanding	$2,720,000	

Series 2022, Special Assessment Revenue Bonds	
Interest Rate:	3.250%, 3.625%, 4.000%, 4.125%	
Maturity Date:	5/1/2052	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$301,342	
Reserve Fund Balance	$301,342	
Bonds Outstanding - 03/11/22	$10,465,000	
Less: Principal Payment - 5/1/23	($195,000)	
Less: Special Call - 8/1/23	($20,000)	
Less: Principal Payment - 5/1/24	($200,000)	
Less: Principal Payment - 5/1/25	($205,000)	
Current Bonds Outstanding	$9,845,000	

Eden Hills
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments  $ 661,847.42  $	185,133.92  $	648,695.26  $ 1,495,676.60	
Net Assessments	$ 615,518.10  $	172,174.55  $	603,286.59  $ 1,390,979.24	

44%	12%	43%	100%
Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Net Receipts	General Fund	2020 Debt Service	2022 Debt Service	Total	

11/19/24	
11/1-11/7/24	
$12,674.15	
($506.97)	
($243.34)	
$0.00	
$11,923.84	
$5,276.38	
$1,475.93	
$5,171.53	
$11,923.84	
11/26/24	11/8-11/15/24	$153,269.95	($6,130.60)	($2,942.79)	$0.00	$144,196.56	$63,807.99	$17,848.56	$62,540.01	$144,196.56	
12/6/24	11/16-11/26/24	$215,478.88	($8,618.70)	($4,137.20)	$0.00	$202,722.98	$89,706.35	$25,092.92	$87,923.71	$202,722.98	
12/20/24	11/27-11/30/25	$889,183.44	($35,566.52)	($17,072.34)	$0.00	$836,544.58	$370,176.86	$103,546.97	$362,820.75	$836,544.58	
12/27/24	12/1-12/15/26	$155,976.66	($6,113.66)	($2,997.26)	$0.00	$146,865.74	$64,989.12	$18,178.95	$63,697.67	$146,865.74	
12/31/24	1% Fee Adj	($14,956.76)	$0.00	$0.00	$0.00	($14,956.76)	($6,618.47)	($1,851.34)	($6,486.95)	($14,956.76)	
1/10/25	12/16-12/31/24	$32,213.54	($966.43)	($624.94)	$0.00	$30,622.17	$13,550.53	$3,790.39	$13,281.25	$30,622.17	
2/3/25	10/1-12/31/24	$0.00	$0.00	$0.00	$2,121.59	$2,121.59	$938.82	$262.61	$920.16	$2,121.59	
2/10/25	1/1-1/31/25	$14,805.76	($296.13)	($290.19)	$0.00	$14,219.44	$6,292.21	$1,760.07	$6,167.16	$14,219.44	
4/11/25	3/1-3/31/25	$12,378.45	$0.00	($247.57)	$0.00	$12,130.88	$5,368.00	$1,501.55	$5,261.33	$12,130.88	
4/30/25	1/1-3/31/25	$0.00	$0.00	$0.00	$44.27	$44.27	$19.59	$5.48	$19.20	$44.27	
5/9/25	4/1-4/30/25	$2,386.98	$0.00	($47.74)	$0.00	$2,339.24	$1,035.13	$289.55	$1,014.56	$2,339.24	
	Total	$ 1,473,411.05	$	(58,199.01)	$ (28,603.37)	$	2,165.86	$  1,388,774.53	$ 614,542.51	$	171,901.64	$	602,330.38	$ 1,388,774.53	

99.84%	Net Percent Collected
$	2,204.71 Balance Remaining to Collect

DIRECT BILL ASSESSMENTS

Lucerne Park Investment, LLC
2025-01		
Net Assessments	
$	40,000.00	
$ 40,000.00	
Date Received	Due Date	Check Number	Net Assessed	Amount Received	General Fund	
1/23/25	10/1/24	2231	$	20,000.00	$	20,000.00	$ 20,000.00	
3/27/25	2/1/25	2329	$	10,000.00	$	10,000.00	$ 10,000.00	
	5/1/25		$	10,000.00			
			$	40,000.00	$	30,000.00	$ 30,000.00	

Section 3

Melony Bell
Supervisor of Elections
I	I 	I   I• 

April 22, 2025

Samantha Ham - Recording Secretary Eden Hills CDD
219 E. Livingston Street Orlando, Florida 32801-1508

RE: Eden Hills Community Development District Registered Voters

Dear Ms. Ham,

In response to your request, there are currently 638 voters within the Eden Hills Community Development District. This number of registered voters in said District is as of April 15, 2025.

Please do not hesitate to contact us if we can be of further assistance.

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida

P.O. Box 1460, Bartow, FL 33831 • Phone: (863) 534-5888
PolkElections.gov

Para asistencia en Espanol, por favor de llamar al (863) 534-5888