North Powerline Road Community Development District

Meeting Agenda April 23, 2025

-. ·- -

North Powerline Road
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
April 16, 2025

Board of Supervisors Meeting
North Powerline Road Community Development District

Dear Board Members:

A Board of Supervisors Meeting of the North Powerline Road Community Development District will be held Wednesday, April 23, 2025 at 10:00 AM at the Holiday Inn—Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, FL 33880.

Zoom Video Link: https://us06web.zoom.us/j/83032630323
Zoom Call-In Number: 1-646-876-9923
Meeting ID: 830 3263 0323

Following is the advance agenda for the meeting:

Board of Supervisors Meeting
Roll Call
Public Comment Period (Public Comments are limited to three (3) minutes each)
Approval of Minutes of the March 26, 2025 Board of Supervisors Meeting
Consideration of Resolution 2025-12 Approving the Proposed Fiscal Year 2025/2026 Budget (Suggested Date: July 23, 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
Discussion Regarding Amending Playground Policies for the District (requested by Supervisor Diaz)
Consideration of Resolution 2025-13 Expanding Parking Policies
Staff Reports
Attorney
Engineer
Field Manager’s Report (to be provided under separate cover)
Consideration of Proposal for Hydro Lift (to be provided under separate cover)
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES

MINUTES OF MEETING NORTH POWERLINE ROAD
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the North Powerline Road Community Development District was held on Wednesday, March 26, 2025 at 10:06 a.m. at the Holiday Inn – Winter Haven, 200 Cypress Gardens Blvd., Winter Haven, Florida.

Present and constituting a quorum:

Bobbie Henley	Chairperson
Alex Diaz	Vice Chairperson
Jessica Spencer	Assistant Secretary
Lindsey Roden	Assistant Secretary
Mauricio Gatica joined late	Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Roy Van Wyk via Zoom	District Counsel, Kilinski Van Wyk
Marshall Tindall	Field Manager, GMS

The following is a summary of the discussions and actions taken at the March 26, 2025, North Powerline Road Community Development District’s Regular Board of Supervisor’s Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order at 10:06 a.m. and called the roll. Four Board members were in attendance constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated there were no members of the public present for public comment in person but there were a few members present via Zoom. She asked for any comments specific to the agenda and asked the comments to be kept to a three-minute time limit. There being no comments, the next item followed.

THIRD ORDER OF BUSINESS	Approval of Minutes of the February 26,
2025 Board of Supervisors Meeting
Ms. Burns presented the February 26, 2025, Board of Supervisors meeting minutes and asked for any questions, comments, or corrections. There being no changes from the Board, there was a motion of approval.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the Minutes of the February 26, 2025 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Ratification of Conveyance Documents
Bella Vita Phase 3
Deer Run
Horse Creek Phase 3 ROW (Roads)
Ms. Burns presented the conveyance documents for ratification and offered to answer any Board questions. There being no questions, there was a motion of approval.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, Conveyance Documents of Bella Vita Phase 3, Deer Run, and Horse Creek Phase 3 ROW (Roads), were ratified.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2025-11
Ratifying Changes to Designated Parking Areas (to be provided under separate cover)
Ms. Burns stated that this was provided to the Board under separate cover, and this ratifies action taken at a prior meeting to remove the parking on Tiny Flower. This has already been put in place. Sings have been removed, and residents have been notified of the update.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, Resolution 2025-11 Ratifying Changes to Designated Parking Areas, was approved.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. Van Wyk noted that they are finishing the boundary amendment that is moving forward with city approval. It will be going to County Commission for final consideration soon. There

being no other updates for the Board, he offered to answer any Board questions. There being no questions, the next item followed.

Engineer
Ms. Burns noted the District Engineer was not present.

Field Manager’s Report (to be provided under separate cover)
Mr. Tindall presented the Field Manager's Report that was provided under separate cover and summarized the report for the Board. Mr. Tindall opened discussion about lift repairs. This item will be added to the next month’s agenda where he will offer pricing for repairs and replacement.
*Ms. Gatica joined the meeting at this time.
Mr. Tindall presented proposals for the Phase 1 playground fence. This is for the installation of a fence that would match the pool fence. Ms. Burns added that both fence options are within the estimated budgeted cost. Board and staff discussed this item before making a motion of approval for the six-foot option.

On MOTION by Mr. Diaz, seconded by Ms. Spencer, with all in favor, the Proposal for the Phase 1 Playground Fence, was approved.

Mr. Tindall presented a proposal for a privacy shield for a playground in Phase 4. He added that this is a good investment for the long-term enjoyment of that amenity. He noted that the thought process here is that the fence or privacy shield would help with the view of the playground that would block dogs from seeing and barking at the commotion of running children.

On MOTION by Ms. Spencer, seconded by Ms. Roden, with all in favor, the Proposal for a Privacy Shield for the Phase 4 Playground, was approved.

Mr. Tindall presented a quotes for the palm trees at the entrance on Tiny Flower. The Board directed for a sabal palm to be used in that area.

On MOTION by Ms. Henley, seconded by Ms. Spencer, with all in favor, the Installation of Sabal Palm, was approved.

District Manager’s Report
Approval of Check Register
Ms. Burns presented the check register to the Board for approval. She offered to answer any Board questions on any of those invoices. There being none, she asked for a motion of approval.

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

Balance Sheet & Income Statement
Ms. Burns presented the financials for the Board’s review. There was no action necessary. She added that they will begin the preliminary budget to present to the Board at next month’s meeting.

SEVENTH ORDER OF BUSINESS	Other Business
Ms. Burns asked for any other business, there being no comments the next item followed.

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

NINTH ORDER OF BUSINESS	Adjournment
Ms. Burns asked for a motion to adjourn the meeting.

On MOTION by Mr. Diaz, seconded by Ms. Henley, with all in favor, the meeting was adjourned.

Secretary / Assistant Secretary	Chairman / Vice Chairman

Section IV

RESOLUTION 2025-12
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2026; DECLARING SPECIAL ASSESSMENTS TO FUND THE PROPOSED BUDGET(S) PURSUANT TO CHAPTERS 190, 197, AND/OR 170, FLORIDA STATUTES; SETTING PUBLIC HEARINGS; ADDRESSING PUBLICATION; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has heretofore prepared and submitted to the Board of Supervisors (“Board”) of the North Powerline Road Community Development District (“District”) prior to June 15, 2025, a proposed budget(s) (“Proposed Budget”) for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026”); and
WHEREAS, it is in the best interest of the District to fund the administrative and operations services (together, “Services”) set forth in the Proposed Budget by levy of special assessments pursuant to Chapters 190, 197, and/or 170, Florida Statutes (“Assessments”), as set forth in the preliminary assessment roll included within the Proposed Budget; and

WHEREAS, the District hereby determines that benefits would accrue to the properties within the District, as outlined within the Proposed Budget, in an amount equal to or in excess of the Assessments, and that such Assessments would be fairly and reasonably allocated as set forth in the Proposed Budget; and
WHEREAS, the Board has considered the Proposed Budget, including the Assessments, and desires to set the required public hearings thereon.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2026 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
DECLARING ASSESSMENTS. Pursuant to Chapters 190, 197, and/or 170, Florida Statutes, the Assessments shall defray the cost of the Services in the total estimated amounts set forth in the Proposed Budget. The nature of, and plans and specifications for, the Services to be funded by the Assessments are described in the Proposed Budget and in the reports (if any) of the District Engineer, all of which are on file and available for public inspection at the “District’s Office,” c/o Governmental Management Services-Central Florida, LLC, 219 E. Livingston St., Orlando, FL 32801. The Assessments shall be levied within the District on all benefitted lots and lands, and shall be apportioned, all as described in the Proposed Budget and the preliminary assessment roll included therein. The preliminary assessment roll is also on file and available for public inspection at the District’s Office. The Assessments shall be paid in one or more installments pursuant to a bill issued by the District in November of 2025, and pursuant to Chapter 170, Florida Statutes, or, alternatively, pursuant to the Uniform Method as set forth in Chapter 197, Florida Statutes.
SETTING PUBLIC HEARINGS. Pursuant to Chapters 190, 197, and/or 170, Florida Statutes, public hearings on the approved Proposed Budget and the Assessments are hereby declared and set for the following date, hour and location:

DATE:	Wednesday, July 23, 2025
HOUR:	10:00 AM
LOCATION:	Prime HOA Offices 375 Avenue A S.E.
Winter Haven, Florida 33880
TRANSMITTAL OF PROPOSED BUDGET TO LOCAL GENERAL-PURPOSE
GOVERNMENTs. The District Manager is hereby directed to submit a copy of the Proposed Budget to the City of Haines City and Polk County, at least sixty (60) days prior to the hearing set above.
POSTING OF PROPOSED BUDGET. In accordance with Section 189.016, Florida Statutes, the District’s Secretary is further directed to post the approved Proposed Budget on the District’s website at least two (2) days before the budget hearing date as set forth in Section 3 and shall remain on the website for at least forty-five (45) days.

PUBLICATION OF NOTICE. Notice of the public hearings shall be published in the manner prescribed in Florida law.
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.

EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 23RD DAY OF APRIL 2025.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

By: 	

Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2026

North Powerline Road
Community Development District

Proposed Budget
FY2026

6M3

Table of Contents

1-2	General Fund	

3-7	

General Fund Narrative	

8	

Capital Reserve Fund	

9	

Series 2020 Debt Service Fund	

10	

Series 2020 Amortization Schedule	

11	

Series 2022 Debt Service Fund	

12-13	

Series 2022 Amortization Schedule	

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues						
Assessments - Roll	$	771,872	$	761,916	$	9,956	$	771,872	$	963,661	
Assessments - Direct	$	115,155	$	57,578	$	57,577	$	115,155	$	-	
Boundary Amendment Contributions	$	-	$	9,363	$	4,500	$	13,863	$	-	
Interest	$	-	$	323	$	323	$	646	$	-	
Miscellaneous	$	-	$	60	$	-	$	60	$	-	
Total Revenues	$	887,027	$	829,240	$	72,356	$	901,596	$	963,661	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	3,000	
$	6,000	
$	9,000	
$	12,000	
Employer FICA Expense	$	-	$	77	$	459	$	536	$	918	
Engineering	$	17,500	$	1,473	$	8,750	$	10,223	$	15,000	
Attorney	$	30,000	$	8,232	$	15,000	$	23,232	$	30,000	
Annual Audit	$	5,600	$	-	$	4,000	$	4,000	$	4,150	
Assessment Administration	$	8,500	$	8,500	$	-	$	8,500	$	8,755	
Arbitrage	$	2,250	$	450	$	450	$	900	$	1,350	
Dissemination	$	9,000	$	4,500	$	1,500	$	6,000	$	7,180	
Trustee Fees	$	20,205	$	4,041	$	4,041	$	8,081	$	13,335	
Management Fees	$	45,000	$	22,500	$	22,500	$	45,000	$	47,500	
Information Technology	$	1,985	$	993	$	992	$	1,985	$	2,044	
Website Maintenance	$	1,323	$	662	$	662	$	1,323	$	1,363	
Postage & Delivery	$	1,000	$	701	$	500	$	1,201	$	1,300	
Insurance	$	8,840	$	6,631	$	-	$	6,631	$	7,626	
Copies	$	500	$	123	$	250	$	373	$	500	
Legal Advertising	$	10,000	$	1,019	$	3,614	$	4,633	$	5,000	
Other Current Charges	$	2,500	$	257	$	300	$	557	$	1,250	
Boundary Amendment Expenses	$	-	$	13,863	$	-	$	13,863	$	-	
Office Supplies	$	250	$	10	$	30	$	40	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$	176,627	$	77,204	$	69,047	$	146,251	$	159,696	

	Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Operations & Maintenance						
Field Expenditures						
Property Insurance	$	27,500	$	21,530	$	-	$	21,530	$	24,760	
Field Management	$	20,000	$	10,000	$	10,000	$	20,000	$	20,600	
Landscape Maintenance	$	160,000	$	59,028	$	57,938	$	116,965	$	185,000	
Landscape Replacement	$	25,000	$	990	$	12,500	$	13,490	$	30,000	
Lake Maintenance	$	15,204	$	7,363	$	5,508	$	12,871	$	18,313	
Fountain Maintenance	$	1,800	$	-	$	900	$	900	$	1,872	
Streetlights	$	112,000	$	77,759	$	78,600	$	156,359	$	165,000	
Electric	$	9,000	$	1,677	$	2,490	$	4,167	$	9,900	
Water & Sewer	$	2,400	$	412	$	412	$	824	$	2,640	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	5,000	$	1,065	$	2,500	$	3,565	$	7,500	
General Repairs & Maintenance	$	20,000	$	3,266	$	10,000	$	13,266	$	20,000	
Contingency	$	7,500	$	7,700	$	-	$	7,700	$	7,500	
Subtotal Field Expenditures	$	407,904	$	190,790	$	182,098	$	372,888	$	495,585	

Amenity Expenditures						
Amenity - Electric	$	18,000	$	5,080	$	6,000	$	11,080	$	15,000	
Amenity - Water	$	4,000	$	1,363	$	1,800	$	3,163	$	4,400	
Playground Lease	$	53,688	$	32,633	$	32,633	$	65,266	$	73,266	
Internet	$	2,000	$	812	$	812	$	1,625	$	1,625	
Pest Control	$	648	$	240	$	840	$	1,080	$	1,120	
Janitorial Services	$	14,060	$	5,652	$	5,652	$	11,304	$	14,060	
Security Services	$	34,000	$	10,021	$	14,030	$	24,051	$	34,000	
Pool Maintenance	$	33,300	$	16,950	$	16,950	$	33,900	$	33,960	
Amenity Management	$	15,000	$	7,500	$	7,500	$	15,000	$	15,450	
Amenity Repairs & Maintenance	$	12,500	$	4,176	$	6,250	$	10,426	$	12,500	
Hog Trap	$	5,000	$	-	$	5,000	$	5,000	$	5,000	
Holiday Decorations	$	7,500	$	7,500	$	-	$	7,500	$	15,500	
Contingency	$	7,500	$	4,354	$	3,146	$	7,500	$	7,500	
Subtotal Amenity Expenditures	$	207,196	$	96,281	$	100,613	$	196,894	$	233,381	
						
Total Operations & Maintenance	$	615,100	$	287,071	$	282,711	$	569,782	$	728,965	

Other Expenditures						
Capital Reserves	$	95,300	$	-	$	95,300	$	95,300	$	75,000	
Total Other Expenditures	$	95,300	$	-	$	95,300	$	95,300	$	75,000	

Total Expenditures	$	887,027	$	364,275	$	447,058	$	811,333	$	963,661	
						
Excess Revenues/(Expenditures)	$	(0)	$	464,965	$	(374,701)	$	90,264	$	-	

Product	

ERU's	
Assessable Units	

ERU/Unit	

Net Total	
FY2026 Net Per Unit	
FY2026 Gross Per Unit	
FY2025 Gross Per Unit	FY2026
Increase/ (Decrease)	
Phase 1 - Tax Roll	295.00	295	1.00	$275,947.14	$935.41	$1,005.82	$803.20	$202.62	
Phase 2 - Tax Roll	271.00	271	1.00	$253,497.20	$935.41	$1,005.82	$803.20	$202.62	
Phase 3 Platted	8.00	8	1.00	$7,483.31	$935.41	$1,005.82	$803.20	$202.62	
Phase 3 Townhomes	225.00	300	0.75	$210,468.16	$701.56	$754.37	$602.40	$151.97	
Phase 4 - Tax Roll - Single Family	162.00	162	1.00	$151,537.07	$935.41	$1,005.82	$803.20	$202.62	
Phase 5 - Direct - Unplatted	0.00	532		$39,429.81	$74.12	$79.69	$131.45	($51.76)	
Phase 6 - Direct - Unplatted	0.00	256		$25,298.32	$98.82	$106.26	$131.45	($25.19)	
	961.00	1824		$963,661.02					

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.

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.

Employer FICA Expense

Represents the Employer’s share of Social Security and Medicare taxes withheld from Board of Supervisor checks.

Engineering

The District's engineer will be providing 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 will be providing 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 has contracted DiBartolomeo, McBee, Hartley & Barnes, P.A.

Assessment Administration

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

Arbitrage

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2020, Series 2022 bond, and one other anticipated bond issuance.

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, Series 2022 bonds and one other anticipated bond issuance. The District is contracted with Governmental Management Services – Central Florida LLC.

Trustee Fees

The District will incur trustee related costs with the issuance of its issued bonds with US Bank.

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 with Governmental Management Services – Central Florida LLC 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.

Website Maintenance

Represents the costs with Governmental Management Services – Central Florida LLC 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.

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 coverages with Florida Insurance Alliance.

Copies

Printing and binding 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 coverages.

Field Management

Represents the costs of contracting services with Governmental Management Services – Central Florida LLC to provide onsite field management of contracts for the District such as landscape and lake maintenance. Services can 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 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 Prince & Sons, Inc. to provide these services.

Landscape Replacement

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

Lake Maintenance

Represents the cost of contracting aquatic weed control services that maintain the 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.

Water & Sewer

Represents current and estimated costs for water and refuse services provided for 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 Lease

The District has entered into a leasing agreement for playgrounds installed in the community.

Internet

Internet service 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.

Pool Maintenance

Represents estimated costs of regular cleaning and treatments of the District’s pool contracted with Resort Pool Services.

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.

Amenity Repairs & Maintenance

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

Hog Trap/Prevention

Represents estimated costs for repairs and maintenance for pest control.

Holiday Decorations

Represents estimated costs for holiday decoration of the District.

Contingency

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

Other Expenses:

Capital Reserves

Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.

North Powerline Road Community Development District Proposed Budget
Capital Reserve Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues						
Interest	$	2,000	$	3,018	$	1,509	$	4,526	$	2,000	
Carry Forward Surplus	$	92,623	$	152,216	$	-	$	152,216	$	217,042	
Total Revenues	$	94,623	$	155,234	$	1,509	$	156,742	$	219,042	

Expenditures						
Chair Lift Replacement	$	10,500	$	-	$	10,500	$	10,500	$	-	
Fountain Replacement	$	13,500	$	-	$	13,500	$	13,500	$	-	
Playground Fence	$	10,000	$	-	$	10,000	$	10,000	$	-	
Contingency	$	1,000	$	-	$	1,000	$	1,000	$	1,000	
Total Expenditures	$	35,000	$	-	$	35,000	$	35,000	$	1,000	

Other Financing Sources						
Transfer In/(Out)	$	95,300	$	-	$	95,300	$	95,300	$	75,000	
Total Other Sources/(Uses)	$	95,300	$	-	$	95,300	$	95,300	$	75,000	
						
Excess Revenues/(Expenditures)	$	154,923	$	155,234	$	61,809	$	217,042	$	293,042	

North Powerline Road Community Development District Proposed Budget
Series 2020 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues						
Assessments	$	712,525	$	703,329	$	9,195	$	712,525	$	712,525	
Interest	$	8,000	$	13,526	$	6,763	$	20,289	$	10,144	
Carry Forward Surplus	$	305,857	$	306,811	$	-	$	306,811	$	324,843	
Total Revenues	$  1,026,381	$  1,023,666	$	15,958	$  1,039,624	$  1,047,512	

Expenditures						
Interest Expense - 11/1	$	222,391	$	222,391	$	-	$	222,391	$	218,847	
Principal Expense - 5/1	$	270,000	$	-	$	270,000	$	270,000	$	275,000	
Interest Expense - 5/1	$	222,391	$	-	$	222,391	$	222,391	$	218,847	
Total Expenditures	$	714,781	$	222,391	$	492,391	$	714,781	$	712,694	
						
Net Change in Fund Balance	$	311,600	$	801,276	$	(476,432)	$	324,843	$	334,818	

Interest Expense 11/1/26	 $	214,550 
Total	$	214,550

Product	Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Single Family - Phase 1	295	$	357,687	$1,212	$1,304	
Single Family - Phase 2	271	$	354,838	$1,309	$1,408	
	566	$	712,525			

North Powerline Road Community Development District Series 2020 Special Assessment Bonds Amortization Schedule

Date	Balance	Principal	Interest	Total

11/01/25	$	11,625,000.00	$	
05/01/26	$	11,625,000.00	$	275	
11/01/26	$	11,350,000.00	$	
05/01/27	$	11,350,000.00	$	285	
11/01/27	$	11,065,000.00	$	
05/01/28	$	11,065,000.00	$	295	
11/01/28	$	10,770,000.00	$	
05/01/29	$	10,770,000.00	$	305	
11/01/29	$	10,465,000.00	$	
05/01/30	$	10,465,000.00	$	315	
11/01/30	$	10,150,000.00	$	
05/01/31	$	10,150,000.00	$	325	
11/01/31	$	9,825,000.00	$	
05/01/32	$	9,825,000.00	$	335	
11/01/32	$	9,490,000.00	$	
05/01/33	$	9,490,000.00	$	350	
11/01/33	$	9,140,000.00	$	
05/01/34	$	9,140,000.00	$	360	
11/01/34	$	8,780,000.00	$	
05/01/35	$	8,780,000.00	$	375	
11/01/35	$	8,405,000.00	$	
05/01/36	$	8,405,000.00	$	390	
11/01/36	$	8,015,000.00	$	
05/01/37	$	8,015,000.00	$	405	
11/01/37	$	7,610,000.00	$	
05/01/38	$	7,610,000.00	$	415	
11/01/38	$	7,195,000.00	$	
05/01/39	$	7,195,000.00	$	435	
11/01/39	$	6,760,000.00	$	
05/01/40	$	6,760,000.00	$	450	
11/01/40	$	6,310,000.00	$	
05/01/41	$	6,310,000.00	$	465	
11/01/41	$	5,845,000.00	$	
05/01/42	$	5,845,000.00	$	485	
11/01/42	$	5,360,000.00	$	
05/01/43	$	5,360,000.00	$	505	
11/01/43	$	4,855,000.00	$	
05/01/44	$	4,855,000.00	$	525	
11/01/44	$	4,330,000.00	$	
05/01/45	$	4,330,000.00	$	545	
11/01/45	$	3,785,000.00	$	
05/01/46	$	3,785,000.00	$	570	
11/01/46	$	3,215,000.00	$	
05/01/47	$	3,215,000.00	$	595	
11/01/47	$	2,620,000.00	$	
05/01/48	$	2,620,000.00	$	615	
11/01/48	$	2,005,000.00	$	
05/01/49	$	2,005,000.00	$	640	
11/01/49	$	1,365,000.00	$	
05/01/50	$	1,365,000.00	$	670	
11/01/50	$	695,000.00	$	
05/01/51	$	695,000.00	$	695	

$	218,846.88	$	711,237.51	
$	218,846.88	$	-	
$	214,550.00	$	708,396.88	
$	214,550.00	$	-	
$	210,096.88	$	709,646.88	
$	210,096.88	$	-	
$	205,487.50	$	710,584.38	
$	205,487.50	$	-	
$	200,721.88	$	711,209.38	
$	200,721.88	$	-	
$	195,800.00	$	711,521.88	
$	195,800.00	$	-	
$	189,909.38	$	710,709.38	
$	189,909.38	$	-	
$	183,837.50	$	708,746.88	
$	183,837.50	$	-	
$	177,493.75	$	711,331.25	
$	177,493.75	$	-	
$	170,968.75	$	708,462.50	
$	170,968.75	$	-	
$	164,171.88	$	710,140.63	
$	164,171.88	$	-	
$	157,103.13	$	711,275.01	
$	157,103.13	$	-	
$	149,762.50	$	711,865.63	
$	149,762.50	$	-	
$	142,240.63	$	707,003.13	
$	142,240.63	$	-	
$	134,356.25	$	711,596.88	
$	134,356.25	$	-	
$	126,200.00	$	710,556.25	
$	126,200.00	$	-	
$	116,900.00	$	708,100.00	
$	116,900.00	$	-	
$	107,200.00	$	709,100.00	
$	107,200.00	$	-	
$	97,100.00	$	709,300.00	
$	97,100.00	$	-	
$	86,600.00	$	708,700.00	
$	86,600.00	$	-	
$	75,700.00	$	707,300.00	
$	75,700.00	$	-	
$	64,300.00	$	710,000.00	
$	64,300.00	$	-	
$	52,400.00	$	711,700.00	
$	52,400.00	$	-	
$	40,100.00	$	707,500.00	
$	40,100.00	$	-	
$	27,300.00	$	707,400.00	
$	27,300.00	$	-	
$	13,900.00	$	711,200.00	
$	13,900.00	$	708,900.00	

-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00
-
,000.00

$	12,155,000.00  $	7,942,481.34  $	20,581,631.34

Community Development District
Proposed Budget
Series 2022 Debt Service Fund

Adopted Budget	Actuals Thru	Projected Next	Total Thru	Proposed Budget	
Description	FY2025	3/31/25	6 Months	9/30/25	FY2026	

Revenues						
Assessments	$	533,100	$	526,220	$	6,880	$	533,100	$	533,100	
Interest	$	30,000	$	11,603	$	5,801	$	17,404	$	8,702	
Carry Forward Surplus	$	426,912	$	323,316	$	-	$	323,316	$	345,264	
Total Revenues	$	990,012	$	861,139	$	12,681	$	873,820	$	887,066	

Expenditures						
Interest Expense - 11/1	$	206,778	$	206,778	$	-	$	206,778	$	204,047	
Principal Expense - 5/1	$	115,000	$	-	$	115,000	$	115,000	$	125,000	
Interest Expense - 5/1	$	206,778	$	-	$	206,778	$	206,778	$	204,047	
Total Expenditures	$	528,556	$	206,778	$	321,778	$	528,556	$	533,094	
						
Net Change in Fund Balance	$	461,455	$	654,361	$	(309,097)	$	345,264	$	353,972	

Interest Expense - 11/1/26	 $	201,078 
Total	$	201,078

Product	Assessable Units	Maximum Annual Debt Service	Net Assessment Per Unit	Gross Assessment Per Unit	
Townhomes - Phase 3	284	$	241,400.40	$	850.00	$913.98	
Townhomes - Phase 3	16	$	13,600.02	$	850.00	$913.98	
Single Family - Phase 3	8	$	10,799.98	$	1,350.00	$1,451.61	
Single Family - Phase 4	162	$	267,299.47	$	1,650.00	$1,774.19	
	470	$	533,100			

Date	Balance	Principal	Interest	Total

11/01/25	$	7,345,000.00	$	-	$	204,046.88	$	525,825.00	
05/01/26	$	7,345,000.00	$	125,000.00	$	204,046.88		
11/01/26	$	7,220,000.00	$	-	$	201,078.13	$	530,125.00	
05/01/27	$	7,220,000.00	$	130,000.00	$	201,078.13		
11/01/27	$	7,090,000.00	$	-	$	197,990.63	$	529,068.75	
05/01/28	$	7,090,000.00	$	135,000.00	$	197,990.63		
11/01/28	$	6,955,000.00	$	-	$	194,446.88	$	527,437.51	
05/01/29	$	6,955,000.00	$	145,000.00	$	194,446.88		
11/01/29	$	6,810,000.00	$	-	$	190,640.63	$	530,087.50	
05/01/30	$	6,810,000.00	$	150,000.00	$	190,640.63		
11/01/30	$	6,660,000.00	$	-	$	186,703.13	$	527,343.75	
05/01/31	$	6,660,000.00	$	160,000.00	$	186,703.13		
11/01/31	$	6,500,000.00	$	-	$	182,503.13	$	529,206.25	
05/01/32	$	6,500,000.00	$	165,000.00	$	182,503.13		
11/01/32	$	6,335,000.00	$	-	$	178,171.88	$	525,675.00	
05/01/33	$	6,335,000.00	$	175,000.00	$	178,171.88		
11/01/33	$	6,160,000.00	$	-	$	173,250.00	$	526,421.88	
05/01/34	$	6,160,000.00	$	185,000.00	$	173,250.00		
11/01/34	$	5,975,000.00	$	-	$	168,046.88	$	526,296.88	
05/01/35	$	5,975,000.00	$	200,000.00	$	168,046.88		
11/01/35	$	5,775,000.00	$	-	$	162,421.88	$	530,468.75	
05/01/36	$	5,775,000.00	$	210,000.00	$	162,421.88		
11/01/36	$	5,565,000.00	$	-	$	156,515.63	$	528,937.50	
05/01/37	$	5,565,000.00	$	220,000.00	$	156,515.63		
11/01/37	$	5,345,000.00	$	-	$	150,328.13	$	526,843.75	
05/01/38	$	5,345,000.00	$	235,000.00	$	150,328.13		

Date		Balance		Principal	Interest	Total	
11/01/38	$	5,110,000.00	$	-	$	143,718.75	$	529,046.88	
05/01/39	$	5,110,000.00	$	245,000.00	$	143,718.75		
11/01/39	$	4,865,000.00	$	-	$	136,828.13	$	525,546.88	
05/01/40	$	4,865,000.00	$	260,000.00	$	136,828.13		
11/01/40	$	4,605,000.00	$	-	$	129,515.63	$	526,343.75	
05/01/41	$	4,605,000.00	$	275,000.00	$	129,515.63		
11/01/41	$	4,330,000.00	$	-	$	121,781.25	$	526,296.88	
05/01/42	$	4,330,000.00	$	295,000.00	$	121,781.25		
11/01/42	$	4,035,000.00	$	-	$	113,484.38	$	530,265.63	
05/01/43	$	4,035,000.00	$	310,000.00	$	113,484.38		
11/01/43	$	3,725,000.00	$	-	$	104,765.63	$	528,250.00	
05/01/44	$	3,725,000.00	$	325,000.00	$	104,765.63		
11/01/44	$	3,400,000.00	$	-	$	95,625.00	$	525,390.63	
05/01/45	$	3,400,000.00	$	345,000.00	$	95,625.00		
11/01/45	$	3,055,000.00	$	-	$	85,921.88	$	526,546.88	
05/01/46	$	3,055,000.00	$	365,000.00	$	85,921.88		
11/01/46	$	2,690,000.00	$	-	$	75,656.25	$	526,578.13	
05/01/47	$	2,690,000.00	$	385,000.00	$	75,656.25		
11/01/47	$	2,305,000.00	$	-	$	64,828.13	$	525,484.38	
05/01/48	$	2,305,000.00	$	410,000.00	$	64,828.13		
11/01/48	$	1,895,000.00	$	-	$	53,296.88	$	528,125.00	
05/01/49	$	1,895,000.00	$	435,000.00	$	53,296.88		
11/01/49	$	1,460,000.00	$	-	$	41,062.50	$	529,359.38	
05/01/50	$	1,460,000.00	$	460,000.00	$	41,062.50		
11/01/50	$	1,000,000.00	$	-	$	28,125.00	$	529,187.50	
05/01/51	$	1,000,000.00	$	485,000.00	$	28,125.00		
11/01/51	$	515,000.00	$	-	$	14,484.38	$	527,609.38	
05/01/52	$	515,000.00	$	515,000.00	$	14,484.38	$	529,484.38	
			$	7,460,000.00	$	7,524,031.26	$	14,984,031.26	

Section VI

RESOLUTION 2025-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT AMENDING EXHIBIT A TO THE DISTRICT’S AMENDED AND RESTATED RULES RELATING TO PARKING AND PARKING ENFORCEMENT; ADDRESSING CONFLICTS; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, the North Powerline Road Community Development District (“District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated in Polk County, Florida; and

Whereas, Chapter 190, Florida Statutes, authorizes the District to adopt rules, rates, charges, and fees to govern the administration of the District and defray costs of operation and to adopt resolutions as may be necessary for the conduct of district business; and

WHEREAS, on August 6, 2024, at a duly noticed public meeting, the District’s Board of Supervisors (“Board”) adopted the District’s Amended and Restated Rules Relating to Parking and Parking Enforcement (“Parking Policy”), which designates the District’s Designated Parking Areas as identified in Exhibit A thereto and defined therein; and

WHEREAS, the Board now desires amend Exhibit A to the Parking Policy to include roadways and other Designated Parking Areas within Phases 1B-2 & 2 of the District where parking is permitted, as shown on the amended map attached hereto as Exhibit A; and

WHEREAS, the Board finds that it is in the best interests of the District to amend Exhibit A to the Parking Policy to include the additional locations identified in Exhibit A to this Resolution.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The recitals stated above are true and correct and by this reference are incorporated herein.
SECTION 2.  This Resolution is intended to amend, in part, the Exhibit A to the District’s Parking Policy which remains in full force and effect except as otherwise provided herein. All terms in the Parking Policy that are not amended by this Resolution apply as if those terms were fully set forth herein. All District resolutions or parts thereof in actual conflict with this Resolution are, to the extent of such conflict, superseded and repealed

SECTION 3. The District hereby approves the amendment of Exhibit A to the Parking Policy to include the additional Designated Parking Areas (as defined in the District’s Parking Policy) as set forth in Exhibit A attached hereto. The remaining provisions of the Parking Policy are unchanged and hereby reaffirmed.

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

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

PASSED AND ADOPTED THIS 23RD DAY OF APRIL 2025.

ATTEST:	NORTH POWERLINE ROAD COMMUNITY DEVELOPMENT DISTRICT

By:	

Secretary	Its:	

Exhibit A:	Phases 1B-2 & 2 Parking Policy Map

Exhibit A
Phases 1B-2 & 2 Parking Policy Map

Section VII

Section C

Item will be provided under separate cover.

Section 1

Item will be provided under separate cover.

Section D

Section 1

North Powerline Road
Community Development District

Summary of Check Register

March 16, 2025 to April 8, 2025

Bank	Date	Check No.'s	Amount	

General Fund	

3/24/25	

886-887	

$	562,768.69	
	3/27/25	888-889	$	4,252.76	
	4/3/25	890-896	 $	12,954.90 	
			 $	579,976.35 	

Supervisors March 2025	

Alexis J Diaz	

50005	

$	

184.70	
	Mauricio Garcia	50006	$	184.70	
	Bobbie J Henley	50007	$	184.70	
	Lindsey E Roden	50008	$	184.70	
Jessica M Spencer	50009	 $	184.70 	
		$	923.50	
	Total Amount	$	580,899.85	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/10/25	PAGE	1
*** CHECK DATES 03/16/2025 - 04/08/2025 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/24/25 00032	2/20/25 11472	202501 310-51300-31500	*	522.00
ATTORNEY SVCS-JAN25
3/19/25 11718	202502 310-51300-31500	*	2,246.69
ATTORNEY SVCS-FEB25
KILINSKI VAN WYK PLLC	2,768.69 000886
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/24/25 00083	3/24/25 03242025 202503 300-15100-10000	*	560,000.00
TSFR EXCESS FUNDS TO SBA
STATE BOARD OF ADMINISTRATION C/O	560,000.00 000887
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/27/25 00032	2/20/25 11473	202501 310-51300-49100	*	974.84
BOUNDARY AMENDMENT #5 FEE
2/20/25 11473	202501 310-51300-49100	*	1,505.66
BOUNDARY AMENDMENT #5 FEE
KILINSKI VAN WYK PLLC	2,480.50 000888
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/27/25 00059	1/31/25 12042620 202501 330-57200-34500	*	1,772.26
SECURITY SVCS-JAN25
SECURITAS SECURITY SERVICES USA,INC	1,772.26 000889
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/25 00006	1/31/25 176	202501 320-53800-48000	*	1,228.75
SITEWIDE TRASH CLEANUP
GOVERNMENTAL MANAGEMENT SERVICES-CF	1,228.75 000890
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/25 00066	4/03/25 04032025 202504 300-15500-10000	*	3,048.12
DR PLAYGRND LEASE-MAY25
HEIDI BONNETT	3,048.12 000891
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/25 00053	3/18/25 64469536 202503 330-57200-48100	*	40.00
PEST CONTROL-MAR25
MASSEY SERVICES INC.	40.00 000892
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/25 00044	4/02/25 04022025 202504 300-20700-10200	*	2,960.00
DEBT SVCS TSFR-SER 2020
4/02/25 04022025 202504 300-20700-10200	*	2,214.62
DEBT SVCS TSFR-SER 2022
NORTH POWERLINE ROAD CDD C/O USBANK	5,174.62 000893
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/25 00034	3/06/25 16835	202503 320-53800-47300	*	87.49
REPAIR 12 DRIPLINE BREAKS
3/19/25 16923	202503 320-53800-47300	*	67.22
REPLACE DRIP COUPLINGS
PRINCE & SONS INC.	154.71 000894
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/03/25 00084	3/07/25 3814910	202503 320-53800-47000	*	918.00
POND MAINTENANCE-MAR25
TIGRIS AQUATIC SERVICES LLC	918.00 000895
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
NPRC NORTH POWER LI BOH

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/10/25	PAGE	2
*** CHECK DATES 03/16/2025 - 04/08/2025 ***	N POWERLINE RD - GENERAL
BANK A NORTH POWERLINE RD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/03/25 00054	4/03/25 04032025 202504 300-15500-10000	*	2,390.70
PLAYGRND/FUR LEASE-MAY25
WHFS LLC	2,390.70 000896
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	579,976.35
TOTAL FOR REGISTER	579,976.35

NPRC NORTH POWER LI BOH

Section 2

North Powerline Road
Community Development District

Unaudited Financial Reporting
March 31, 2025

Table of Contents

1	Balance Sheet	

2-3	

General Fund	

4	

Capital Reserve Fund	

5	

Series 2020 Debt Service Fund	

6	

Series 2022 Debt Service Fund	

7	

Series 2020 Capital Projects Fund	

8	

Series 2022 Capital Projects Fund	

9-10	

Month to Month	

11	

Long Term Debt Summary	

12	

Assessment Receipt Schedule	

	Combined Balance Sheet March 31, 2025		
	General	Capital Reserve Fund		Fund	Debt Service Funds	Capital Project Funds	Total Governmental Funds	
Assets:
Operating Account	

$	286,960	$	-	$		

-	$	-	

$	286,960	
Capital Projects Account	$	-	$	-	$		-	$	1,045	$	1,045	
State Board of Administration
Investments:	$	560,277	$	-	$		-	$	-	$	560,277	
Capital Reserve - Money Market Series 2020
Reserve	$	-

$	-	$

$	155,234	$	-	$

-	$	355,933	$	-

-	$	155,234

$	355,933	
Revenue	$	-	$	-	$	798,017	$	-	$	798,017	
Prepayment Series 2022
Reserve	$	-

$	-	$

$	-	$	300	$

-	$	265,234	$	-

-	$	300

$	265,234	
Revenue	$	-	$	-	$	652,146	$	-	$	652,146	
Due from General Fund	$	-	$	-	$	5,175	$	-	$	5,175	
Prepaid Expenses	$	5,439	$	-	$	-	$	-	$	5,439	
Total Assets	$	852,675	$	155,234	$	2,076,804	$	1,045	$	3,085,758	
Liabilities:
Accounts Payable	

$	3,571	

$	

-	$	-	$	

56	

$	3,627	
Due to Debt Service	$	5,175	$	-	$	-	$	-	$	5,175	
Retainage Payable	$	-	$	-	$	-	$	256,053	$	256,053	
Total Liabilites	$	8,746	$	-	$	-	$	256,109	$	264,855	
Fund Balance:
Nonspendable: Prepaid Items	

$	5,439	

$	

-	$	-	$	

-	

$	5,439	
Restricted for:
Debt Service - Series 2020	
$	
-	$	
-	$	1,157,209	$	-	
$	1,157,209	
Debt Service - Series 2022	$	-	$	-	$	919,595	$	-	$	919,595	
Capital Projects - Series 2020	$	-	$	-	$	-	$	989	$	989	
Capital Projects - Series 2022	$	-	$	-	$	-	$	(256,053)	$	(256,053)	
Assigned for:									
Capital Reserves	$	-	$	155,234	$	-	$	-	$	155,234	
Unassigned	$	838,490		$	-	$	-	$	838,490	
Total Fund Balances	$	843,929	$	155,234	$	2,076,804	$	(255,064)	$	2,820,903	
						
Total Liabilities & Fund Balance	$	852,675	$	155,234	$	2,076,804	$	1,045	$	3,085,758	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/25	Thru 03/31/25	Variance	

Revenues:		
Assessments - Tax Roll	$	771,872  $	761,916  $	761,916	$	-	
Assessments - Direct Bill	$	115,155  $	57,578  $	57,578	$	-	
Boundary Amendment Contributions	$	-  $	-	$	9,363	$	9,363	
Interest	$	-  $	-	$	323	$	323	
Miscellaneous	$	-  $	-	$	60	$	60	
Total Revenues	$	887,027	$	819,494	$	829,240	$	9,746	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	6,000	$	3,000	$	3,000	
Employer FICA Expense	$	-	$	-	$	77	$	(77)	
Engineering	$	17,500	$	8,750	$	1,473	$	7,278	
Attorney	$	30,000	$	15,000	$	8,232	$	6,768	
Annual Audit	$	5,600	$	-	$	-	$	-	
Assessment Administration	$	8,500	$	8,500	$	8,500	$	-	
Arbitrage	$	2,250	$	450	$	450	$	-	
Dissemination	$	9,000	$	4,500	$	4,500	$	-	
Trustee Fees	$	20,205	$	4,041	$	4,041	$	-	
Management Fees	$	45,000	$	22,500	$	22,500	$	-	
Information Technology	$	1,985	$	992	$	993	$	(0)	
Website Maintenance	$	1,323	$	662	$	662	$	-	
Postage & Delivery	$	1,000	$	500	$	701	$	(201)	
Insurance	$	8,840	$	8,840	$	6,631	$	2,209	
Copies	$	500	$	250	$	123	$	127	
Legal Advertising	$	10,000	$	5,000	$	1,019	$	3,981	
Other Current Charges	$	2,500	$	1,250	$	257	$	993	
Boundary Amendment Expenses	$	-	$	-	$	13,863	$	(13,863)	
Office Supplies	$	250	$	125	$	10	$	115	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative	$	176,627	$	87,534	$	77,204	$	10,330	

Operations & Maintenance					
Field Expenditures
Property Insurance	

$	27,500	

$	27,500	

$	21,530	

$	5,970	
Field Management	$	20,000	$	10,000	$	10,000	$	-	
Landscape Maintenance	$	160,000	$	80,000	$	59,028	$	20,972	
Landscape Replacement	$	25,000	$	12,500	$	990	$	11,510	
Lake Maintenance	$	15,204	$	7,602	$	7,363	$	239	
Fountain Maintenance	$	1,800	$	900	$	-	$	900	
Streetlights	$	112,000	$	56,000	$	77,759	$	(21,759)	
Electric	$	9,000	$	4,500	$	1,677	$	2,823	
Water & Sewer	$	2,400	$	1,200	$	412	$	788	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,250	$	-	$	1,250	
Irrigation Repairs	$	5,000	$	2,500	$	1,065	$	1,435	
General Repairs & Maintenance	$	20,000	$	10,000	$	3,266	$	6,734	
Contingency	$	7,500	$	3,750	$	7,700	$	(3,950)	
Subtotal Field Expenditures	$	407,904	$	217,702	$	190,790	$	26,912	

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/25	Thru 03/31/25	Variance	

Amenity Expenditures		
Amenity - Electric	$	18,000	$	9,000  $	5,080	$	3,920	
Amenity - Water	$	4,000	$	2,000  $	1,363	$	637	
Playground Lease	$	53,688	$	26,844  $	32,633	$	(5,789)	
Internet	$	2,000	$	1,000  $	812	$	188	
Pest Control	$	648	$	324  $	240	$	84	
Janitorial Services	$	14,060	$	7,030  $	5,652	$	1,378	
Security Services	$	34,000	$	17,000  $	10,021	$	6,979	
Pool Maintenance	$	33,300	$	16,650  $	16,950	$	(300)	
Amenity Access Management	$	15,000	$	7,500  $	7,500	$	-	
Amenity Repairs & Maintenance	$	12,500	$	6,250  $	4,176	$	2,074	
Hog Trap	$	5,000	$	2,500  $	-	$	2,500	
Holiday Decorations	$	7,500	$	7,500  $	7,500	$	-	
Contingency	$	7,500	$	3,750  $	4,354	$	(604)	
Subtotal Amenity Expenditures	$	207,196	$	107,348  $	96,281	$	11,067	
				
Total Operations & Maintenance	$	615,100	$	325,050  $	287,071	$	37,979	
				
Total Expenditures	$	791,727	$	412,584  $	364,275	$	48,309	

Other Financing Uses

Transfer Out - Capital Reserves	

$	95,300	

$	-	$	-	

$	-	
Total Other Financing Uses	$	95,300	$	-  $	-	$	-	
				
Total Expenditures & Other Financing Uses	$	887,027	$	412,584  $	364,275	$	48,309	
				
Net Change in Fund Balance	$	(0)	$	464,965		
				
Fund Balance - Beginning	$	-	$	378,964		
				
Fund Balance - Ending	$	(0)	$	843,929		

North Powerline Road
Community Development District Capital Reserve Fund
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2025

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/25	Thru 03/31/25	Variance	
Revenues					
Interest	$	2,000	$	2,000	$	3,018	$	1,018	
Total Revenues	$	2,000	$	2,000	$	3,018	$	1,018	

Expenditures:					
Chair Lift Replacement	$	10,500	$	-	$	-	$	-	
Fountain Replacement	$	13,500	$	-	$	-	$	-	
Playground Fence	$	10,000	$	-	$	-	$	-	
Contingency	$	1,000	$	-	$	-	$	-	
Total Expenditures	$	35,000	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	(33,000)		$	3,018		

Other Financing Sources					
Transfer In - General Fund	$	95,300	$	-	$	-	$	-	
Total Other Financing Sources	$	95,300	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	62,300		$	3,018		
					
Fund Balance - Beginning	$	92,623		$	152,216		
					
Fund Balance - Ending	$	154,923		$	155,234		

North Powerline Road
Community Development District Debt Service Fund Series 2020
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending March 31, 2025

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/25	Thru 03/31/25	Variance	

Revenues:		
Assessments - Tax Roll	$	712,525	$	703,329	$	703,329	$	-	
Interest	$	8,000	$	8,000	$	13,526	$	5,526	
Total Revenues	$	720,525	$	711,329	$716,855	$	5,526	

Expenditures:					
Interest - 11/1	$	222,391	$	222,391	$	222,391	$	-	
Principal - 5/1	$	270,000	$	-	$	-	$	-	
Interest - 5/1	$	222,391	$	-	$	-	$	-	
Total Expenditures	$	714,781	$	222,391	$	222,391	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	5,743		$	494,465		
					
Fund Balance - Beginning	$	305,857		$	662,744		
					
Fund Balance - Ending	$	311,600		$	1,157,209		

	Adopted	Prorated Budget	Actual		
	Budget	Thru 03/31/25	Thru 03/31/25		Variance		

Revenues:							
Assessments - On Roll	$	533,100	$	526,220	$	526,220	$		-	
Interest	$	30,000	$	11,603	$	11,603	$		-	
Total Revenues	$	563,100	$	537,823	$	537,823	$		-	

Expenditures:							
Interest - 11/1	$	206,778	$	206,778	$	206,778	$		-	
Principal - 5/1	$	115,000	$	-	$	-	$		-	
Interest - 5/1	$	206,778	$	-	$	-	$		-	
Total Expenditures	$	528,556	$	206,778	$	206,778	$		-	
							
Excess (Deficiency) of Revenues over Expenditures	$	34,544		$	331,045				
							
Net Change in Fund Balance	$	34,544		$	331,045				
							
Fund Balance - Beginning	$	426,912		$	588,550				
							
Fund Balance - Ending	$	461,455		$	919,595				

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/25	Thru 03/31/25	Variance	

Revenues		
Developer Contributions	$	-	$	-	$	1,000	$	1,000	
Interest	$	-	$	-	$	2	$	2	
Total Revenues	$	-	$	-	$	1,002	$	1,002	

Expenditures:					
Capital Outlay - Phase 1	$	-	$	-	$	33	$	(33)	
Capital Outlay - Phase 2	$	-	$	-	$	422	$	(422)	
Admin Contingency	$	-	$	-	$	306	$	(306)	
Total Expenditures	$	-	$	-	$	761	$	(761)	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	241		
					
Net Change in Fund Balance	$	-	$	241		
					
Fund Balance - Beginning	$	-	$	748		
					
Fund Balance - Ending	$	-	$	989		

	Adopted		Prorated Budget	Actual		
		Budget		Thru 03/31/25	Thru 03/31/25	Variance	
Revenues							
Developer Contributions	$		-	$		-	$	416	$	416	
Interest	$		-	$		-	$	1,272	$	1,272	
Total Revenues	$		-  $		-  $	1,688	$	1,688	

Expenditures:							
Capital Outlay - Phase 3	$		-	$		-	$	135,598	$	(135,598)	
Capital Outlay - Phase 4	$		-	$		-	$	133,150	$	(133,150)	
Total Expenditures	$		-  $		-  $	268,748	$	(268,748)	
							
Excess (Deficiency) of Revenues over Expenditures	$		-		$	(267,060)		
							
Fund Balance - Beginning	$		-		$	11,007		
							
Fund Balance - Ending	$		-		$	(256,053)		

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

Revenues:		
Assessments - Tax Roll	$	-	$	23,530	$	725,252	$	5,697	$	4,230	$	3,207	$	-	$	-	$	-	$	-	$	-	$	-	$	761,916	
Assessments - Direct Bill	$	-	$	-	$	-	$	57,578	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	57,578	
Boundary Amendment Contributions	$	-	$	-	$	-	$	6,883	$	-	$	2,481	$	-	$	-	$	-	$	-	$	-	$	-	$	9,363	
Lease Proceeds	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Interest	$	3	$	2	$	10	$	17	$	7	$	283	$	-	$	-	$	-	$	-	$	-	$	-	$	323	
Miscellaneous	$	-	$	-	$	60	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	60	
Total Revenues	$	3	$	23,533	$	725,322	$	70,174	$	4,237	$	5,970	$	-	$	-	$	-	$	-	$	-	$	-	$	829,240	

Expenditures:								
General & Administrative:								
Supervisor Fees	$	-	$	600	$	1,400	$	-	$	-	$	1,000	$	-  $	-  $	-  $	-  $	-  $	-  $	3,000	
Employer FICA Expense	$	-	$	-	$	-	$	-	$	-	$	77	$	-  $	-  $	-  $	-  $	-  $	-  $	77	
Engineering	$	640	$	-	$	470	$	363	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1,473	
Attorney	$	637	$	2,302	$	2,524	$	522	$	2,247	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	8,232	
Annual Audit	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Assessment Administration	$	8,500	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	8,500	
Arbitrage	$	-	$	-	$	-	$	450	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	450	
Dissemination	$	750	$	750	$	750	$	750	$	750	$	750	$	-  $	-  $	-  $	-  $	-  $	-  $	4,500	
Trustee Fees	$	-	$	-	$	-	$	4,041	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	4,041	
Management Fees	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	3,750	$	-  $	-  $	-  $	-  $	-  $	-  $	22,500	
Information Technology	$	165	$	165	$	165	$	165	$	165	$	165	$	-  $	-  $	-  $	-  $	-  $	-  $	993	
Website Maintenance	$	110	$	110	$	110	$	110	$	110	$	110	$	-  $	-  $	-  $	-  $	-  $	-  $	662	
Postage & Delivery	$	50	$	11	$	67	$	329	$	102	$	141	$	-  $	-  $	-  $	-  $	-  $	-  $	701	
Insurance	$	6,631	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	6,631	
Printing & Binding	$	2	$	-	$	-	$	69	$	-	$	52	$	-  $	-  $	-  $	-  $	-  $	-  $	123	
Legal Advertising	$	-	$	1,019	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	1,019	
Other Current Charges	$	41	$	44	$	42	$	41	$	45	$	45	$	-  $	-  $	-  $	-  $	-  $	-  $	257	
Boundary Amendment Expenses	$	3,861	$	2,095	$	927	$	6,981	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	13,863	
Office Supplies	$	1	$	-	$	3	$	3	$	1	$	3	$	-  $	-  $	-  $	-  $	-  $	-  $	10	
Dues, Licenses & Subscriptions	$	175	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	175	
Total General & Administrative	$	25,314	$	10,846	$	10,208	$	17,572	$	7,170	$	6,093	$	-  $	-  $	-  $	-  $	-  $	-  $	77,204	

Operations & Maintenance								
Field Expenditures
Property Insurance	

$	21,530	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-  $	-  $	-  $	-  $	-  $	-  $	21,530	
Field Management	$	1,667	$	1,667	$	1,667	$	1,667	$	1,667	$	1,667	$	-  $	-  $	-  $	-  $	-  $	-  $	10,000	
Landscape Maintenance	$	9,656	$	10,746	$	9,656	$	9,656	$	9,656	$	9,656	$	-  $	-  $	-  $	-  $	-  $	-  $	59,028	
Landscape Replacement	$	-	$	-	$	-	$	-	$	990	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	990	
Lake Maintenance	$	2,773	$	918	$	918	$	918	$	918	$	918	$	-  $	-  $	-  $	-  $	-  $	-  $	7,363	
Fountain Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Streetlights	$	13,074	$	13,074	$	13,074	$	13,074	$	12,735	$	12,729	$	-  $	-  $	-  $	-  $	-  $	-  $	77,759	
Electric	$	415	$	132	$	229	$	325	$	324	$	251	$	-  $	-  $	-  $	-  $	-  $	-  $	1,677	
Water & Sewer	$	17	$	17	$	17	$	17	$	-	$	343	$	-  $	-  $	-  $	-  $	-  $	-  $	412	
Sidewalk & Asphalt Maintenance	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Irrigation Repairs	$	89	$	214	$	195	$	196	$	217	$	155	$	-  $	-  $	-  $	-  $	-  $	-  $	1,065	
General Repairs & Maintenance	$	400	$	1,637	$	-	$	1,229	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	3,266	
Contingency	$	-	$	-	$	-	$	-	$	7,700	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	7,700	
Subtotal Field Expenditures	$	49,621	$	28,405	$	25,756	$	27,082	$	34,206	$	25,719	$	-  $	-  $	-  $	-  $	-  $	-  $	190,790	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	
Amenity Expenditures
Amenity - Electric	
$	1,681	
$	-	
$	990	
$	898	
$	655	
$	856	
$	-  $	-  $	-  $	-  $	-  $	-  $	5,080	
Amenity - Water	$	218	$	200	$	229	$	260	$	444	$	12	$	-  $	-  $	-  $	-  $	-  $	-  $	1,363	
Playground Lease	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	5,439	$	-  $	-  $	-  $	-  $	-  $	-  $	32,633	
Internet	$	135	$	135	$	135	$	135	$	135	$	135	$	-  $	-  $	-  $	-  $	-  $	-  $	812	
Pest Control	$	40	$	40	$	40	$	40	$	40	$	40	$	-  $	-  $	-  $	-  $	-  $	-  $	240	
Janitorial Services	$	800	$	1,122	$	800	$	900	$	1,000	$	1,030	$	-  $	-  $	-  $	-  $	-  $	-  $	5,652	
Security Services	$	1,824	$	2,576	$	2,026	$	1,772	$	1,822	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	10,021	
Pool Maintenance	$	3,200	$	2,750	$	2,750	$	2,750	$	2,750	$	2,750	$	-  $	-  $	-  $	-  $	-  $	-  $	16,950	
Amenity Access Management	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	1,250	$	-  $	-  $	-  $	-  $	-  $	-  $	7,500	
Amenity Repairs & Maintenance	$	3,526	$	-	$	425	$	-	$	225	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	4,176	
Hog Trap	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Holiday Decorations	$	-	$	7,500	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	7,500	
Contingency	$	-	$	-	$	4,354	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	4,354	
Capital Outlay	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Subtotal Amenity Expenditures	$	18,113	$	21,013	$	18,438	$	13,444	$	13,760	$	11,513	$	-  $	-  $	-  $	-  $	-  $	-  $	96,281	
								
Total Operations & Maintenance	$	67,734	$	49,418	$	44,194	$	40,526	$	47,966	$	37,232	$	-  $	-  $	-  $	-  $	-  $	-  $	287,071	
								
Total Expenditures	$	93,049	$	60,264	$	54,403	$	58,099	$	55,136	$	43,324	$	-  $	-  $	-  $	-  $	-  $	-  $	364,275	

Other Financing Uses								
Transfer Out	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
Total Other Financing Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-  $	-  $	-  $	-  $	-  $	-  $	-	
								
Total Expenditures & Other Financing Uses	$	93,049	$	60,264	$	54,403	$	58,099	$	55,136	$	43,324	$	-  $	-  $	-  $	-  $	-  $	-  $	364,275	
								
Net Change in Fund Balance	$	(93,046)	$	(36,731)	$	670,920	$	12,076	$	(50,899)	$	(37,354)	$	-  $	-  $	-  $	-  $	-  $	-  $	464,965	

North Powerline Road
Community Development District Long Term Debt Report

Series 2020, Special Assessment Revenue Bonds	
Maturity Date:	5/1/2051	
Reserve Fund Definition	50% Maximum Annual Debt Service	
Reserve Fund Requirement	$355,933	
Reserve Fund Balance	$355,933	
Bonds Outstanding - 12/14/20	$12,685,000	
Less: Principal Payment - 05/01/22	($250,000)	
Less: Special Call - 05/01/22	($20,000)	
Less: Special Call - 11/01/22	($5,000)	
Less: Principal Payment - 05/01/23	($255,000)	
Less: Principal Payment - 05/01/24	($260,000)	
Current Bonds Outstanding	$11,895,000	

Series 2022, Special Assessment Revenue Bonds	
Maturity Date:	5/1/2052	
Reserve Fund Definition	Maximum Annual Debt Service	
Reserve Fund Requirement	$265,234	
Reserve Fund Balance	$265,234	
Bonds Outstanding - 06/09/22	$11,000,000	
Less: Principal Payment - 05/01/23	($150,000)	
Less: Special Call - 08/01/23	($1,560,000)	
Less: Special Call - 11/01/23	($1,605,000)	
Less: Principal Payment - 05/01/24	($115,000)	
Less: Special Call - 08/01/24	($110,000)	
Current Bonds Outstanding	$7,460,000	

North Powerline Road CDD
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

ON ROLL ASSESSMENTS

Gross Assessments $ Net Assessments  $

829,975.76  $
771,877.46  $

766,155.52  $
712,524.63  $

573,225.66  $
533,099.86  $

2,169,356.94
2,017,501.95

38.26%	35.32%	26.42%	100.00%

Date	
Distribution	
Gross Amount	
Discount/Penalty	
Commission	
Interest	
Property Appraiser	
Net Receipts	
General Fund	
ries 2020 Debt Servi	
ries 2022 Debt Serv	
Total	

11/13/24	
10/21/24	
$1,664.64	
($57.29)	
($32.15)	
$0.00	
$0.00	
$1,575.20	
$602.65	
$556.32	
$416.23	
$1,575.20	
11/15/24	10/01-10/31/24	$2,637.85	($105.52)	($50.65)	$0.00	$0.00	$2,481.68	$949.47	$876.46	$655.75	$2,481.68	
11/19/24	11/01-11/07/24	$17,157.82	($686.30)	($329.43)	$0.00	$0.00	$16,142.09	$6,175.81	$5,700.93	$4,265.35	$16,142.09	
11/26/24	11/08-11/15/24	$43,902.71	($1,756.12)	($842.93)	$0.00	$0.00	$41,303.66	$15,802.40	$14,587.28	$10,913.98	$41,303.66	
12/06/24	11/16-11/26/24	$501,480.69	($20,059.68)	($9,628.42)	$0.00	$0.00	$471,792.59	$180,503.45	$166,623.80	$124,665.34	$471,792.59	
12/20/24	11/27-11/30/24	$1,351,951.98	($54,162.44)	($25,955.79)	$0.00	$0.00	$1,271,833.75	$486,591.75	$449,175.71	$336,066.29	$1,271,833.75	
12/27/24	12/01-12/15/24	$184,492.09	($7,245.90)	($3,544.92)	$0.00	$0.00	$173,701.27	$66,456.48	$61,346.38	$45,898.41	$173,701.27	
12/30/24	Inv#4652161	$0.00	$0.00	$0.00	$0.00	($13,393.81)	($13,393.81)	($5,124.35)	($4,730.31)	($3,539.15)	($13,393.81)	
12/30/24	Inv#4652162	$0.00	$0.00	$0.00	$0.00	($8,299.76)	($8,299.76)	($3,175.41)	($2,931.24)	($2,193.11)	($8,299.76)	
01/10/25	12/16-12/31/24	$15,649.19	($453.59)	($303.91)	$0.00	$0.00	$14,891.69	$5,697.43	$5,259.32	$3,934.94	$14,891.69	
02/03/25	10/01-12/31/24	$0.00	$0.00	$0.00	$3,081.02	$0.00	$3,081.02	$1,178.77	$1,088.13	$814.12	$3,081.02	
02/10/25	01/01-01/31/25	$10,910.15	($2,772.21)	($162.76)	$0.00	$0.00	$7,975.18	$3,051.23	$2,816.61	$2,107.34	$7,975.18	
03/07/25	02/01-02/28/25	$8,638.57	($86.35)	($171.04)	$0.00	$0.00	$8,381.18	$3,206.56	$2,960.00	$2,214.62	$8,381.18	
	TOTAL	$	2,138,485.69	$	(87,385.40)	$	(41,022.00)	$	3,081.02	$	(21,693.57)	$ 1,991,465.74	$  761,916.24	$	703,329.39	$  526,220.11	$	1,991,465.74	

99%

Net Percent Collected

 $	26,036.21  Bal. Remaining to Collect 

DIRECT BILL ASSESSMENTS

Cassidy Holdings LLC 2025-01			
Net Assessments	
$	115,155.02	
Date Received	Due Date	Check Number	Net Assessed	Amount Received - GF	
1/29/25	10/1/24	2516/2517/2518	$	57,577.51	$	57,577.51	
	2/1/25		$	28,788.75	$	-	
	5/1/25		$	28,788.75	$	-	
			$	115,155.01	57,577.51