Willow Creek Community Development District

Agenda May 12, 2026

Willow Creek
Community Development District

219 E. Livingston Street, Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
May 5, 2026
Board of Supervisors Willow Creek
Community Development District Dear Board Members:
The meeting of the Board of Supervisors of the Willow Creek Community Development District will be held Tuesday, May 12, 2026 at 1:00 p.m. at the Willow Creek Amenity Center, 1756 Pecorino Ct., Titusville, FL 32780. Following is the advance agenda for the meeting:

Roll Call
Public Comment Period
Approval of Minutes of the April 14, 2026 Board of Supervisors Meeting
Consideration of Resolution 2026-05 Approving the Proposed Fiscal Year 2027 Budget and Setting a Public Hearing
Staff Reports
Attorney
Engineer
Field Manager’s Report
Discussion of Landscape  Maintenance Agreement with Robertson’s
Lawns
Discussion of Tree Replacement Proposals from Robertson’s Lawns
Discussion	of	Clubhouse	Mulch	Installation	Proposal	from
Robertson’s Lawns – ADDED
District Manager’s Report
Presentation of Number of Registered Voters - 379
Financial Reports
Approval of Check Register
Balance Sheet and Income Statement
Supervisor’s Requests
Adjournment

Sincerely,
Jeremy LeBrun
Jeremy LeBrun District Manager

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MINUTES OF MEETING WILLOW CREEK
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the Willow Creek Community Development District was held on Tuesday, April 14, 2026, at 1:00 p.m. at the Willow Creek Amenity Center, 1756 Pecorino Court, Titusville, Florida

Present and constituting a quorum were:

Steve McConn	Chairman
Stephen White	Assistant Secretary
Marisela Rivera	Assistant Secretary
Jeff Myers	Assistant Secretary

Also present were:

Jeremy LeBrun	District Manager
Nicole Corbin	Governmental Management Services
Krista Vaughn	Robertson’s Lawns
Rodney Honeycutt	District Engineer
Patrick Collins by phone	District Counsel
Mitchell Zwang by phone	District Counsel

FIRST ORDER OF BUSINESS	Roll Call
Mr. LeBrun called the meeting to order and called the roll. Four Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Mr. LeBrun: All right, that brings us down to our public comment period. We do have a member of the public present. If they wanted to make a comment, we just ask you state your name and address for the record and try to keep it under three minutes. I do not here any comments at this time, so we will move to the next item on the agenda.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the January
13, 2026 Meeting

Mr. LeBrun: That brings us down to item number three the approval of the minutes of the January 13, 2026 Board of Supervisors meeting.
Mr. White: There's a lot in this that has me when it was actually you asking the questions about the drainage.
Mr. LeBrun: So, drainage questions should be attributed to Steve McConn instead of Stephen White.
Mr. White: A lot of the back and forth, it wasn't me asking.
Mr. LeBrun: Okay, so misidentified, we can change that. We’ll go through the drainage conversation. I'll make a note of that so we can get that revised. If there's no other changes, we can just approve those as amended.

FOURTH ORDER OF BUSINESS	Discussion of Verona Phase 1 Erosion
Issues
Mr. LeBrun: That brings us to item number four. This is discussion of the Verona Phase One erosion issues. I believe Rodney's team prepared an assessment that's in your agenda packages. It starts on page 20 of your electronic agendas on your iPads.
Mr. Honeycutt: I'd say a summary of Phase One is it wasn't too bad. There were scalped areas. There are a lot of solid fences in Phase One, so if they happen to have any rear lot that blocks it, except maybe in a couple places, there's an opening under the solid fence. Like I said some of its scalped, some of its minor. You can look at the photos and see. We made recommendations from anything to just monitor because it looked like there might be need to resod and pin this sod to the slope and some things like that. I'll answer any questions anybody has.
Ms. Corbin: And then you’re still working on the other areas?
Mr. Honeycutt: So, we were going to do Village D last week, but we didn’t get to it for all the terrain. We're going to do it this week and Village B next week. That'll be the toughest one because there's some places, I'm not sure how we'll get to the rear. Phase One, there was access everywhere. Village D, there's one spot that I think we can walk between some houses here. Village B is tougher, but we'll get it in the next couple of weeks.

Ms. Rivera: On that section of Verdello, are we going to have a standard answer to the people saying that part doesn't belong to the CDD? That buffer from 53 and on.
Ms. Corbin: The area next to her house? Ms. Rivera: The power lines.
Ms. Corbin: Starting with her house over where we don't maintain that area, we're trying to figure out if we have any responsibility there because they don't have the conservation. It goes straight to a separate owner for the power lines so, we don't know. The plat shows that there's a landscaping buffer, but we don't maintain anything with it. Is it something that we need to take responsibility for or is it something different?
Mr. Honeycutt: In the areas where it's not wetlands and not in a conservation easement to St John's but it is a buffer for the PUD, like 25ft at least, and it's wooded. That probably still belongs KB. Unless it was plat. I’d have to look at the plat.
Ms. Corbin: It just says 20-foot landscape buffer easement per plat book. But it looks like that's still on the resident's property. And then this is the, I have it zoomed in, but this is the one we're talking about.
Mr. Honeycutt: Where is that?
Ms. Corbin: This is Verdello. Remember the one we showed you?
Mr. McConn: What’s in the buffer? What’s in that 25 feet or whatever, 20 feet?
Ms. Rivera: Most of the homeowners have a fence right there. My neighbor and I would put sod there to hold the soil.
Mr. Honeycutt: So, is that 52 lot yours?
Ms. Rivera: That’s mine. Yeah.
Mr. Honeycutt: I know where that is.
Ms. Corbin: Yeah. 52 is hers. 53 is the one that cut down all the trees and all. Ms. Rivera: But the ones that have fences are starting to…
Mr. McConn: So, when you close, was there sod on that area?
Ms. Rivera: When I closed, they didn’t grade all the way down. It was not graded at all. It
was missed.
Mr. LeBrun: And the property appraiser shows the owner as JTD Land Holding so the CDD doesn't own it.

Mr. McConn: No, I don’t believe. That buffer is inside the lot. So that's part of the homeowner's lot.
Ms. Corbin: Yeah.
Mr. McConn: So that's not CDD maintained, that's homeowner maintained.
Ms. Corbin: Yeah. I know we don't maintain the landscaping in that area. Her neighbor just mentioned that.
Mr. McConn: No because it’s in their lot. It's whatever the homeowner wants to do with that. So that is a condition of zoning. But it's inside the lot. It's not maintained by the CDD. However, they want to manage that.
Ms. Corbin: That's where I was going with it. I just wanted to make sure I was correct and wasn't missing something that we needed to take care of.
Ms. Rivera: Yeah. Because what 53 was trying to say is his slope is too steep and that's
why it’s eroding but we wanted to know what to tell him, whether or not that’s inside his property.
Mr. McConn: Phase One, they’re probably outside of their warranty to go in there and do any modifications.
Mr. Myers: Probably by a few years, right? Ms. Rivera: Yeah, three years.
Mr. McConn: Yeah, Jeff agrees. Jeff will come on a weekend.
Mr. Myers: Definitely not. But he has also completely taken out the grass that was originally installed and put in rocks, put in St. Augustine. Like all of that has been all altered, so it essentially is non warrantable from that point on anyway.
Mr. McConn: I was being sarcastic. Mr. Myers: I know.
Mr. McConn: It's inside the lot. So that's the homeowner's responsibility to maintain.
Mr. Myers: Then basically at the back of that property line is their lot and then whoever owns…
Ms. Corbin: Yeah, the JT Holdings or whoever that has the power lines. Mr. Myers: Yeah.
Ms. Corbin: So, the CDD has no ownership in that area.
Ms. Rivera: I’ll let him know. The neighbor and the other neighbor.

Ms. Corbin: Yeah. And then Rodney’s going to keep going with the other phases for the erosion and then we'll have a complete report with his suggestions on how to handle it and then go from there as far as getting with Krista.
Mr. McConn: One thing is all these areas, especially on slopes that don't have irrigation, so Bahia at certain times of year is dormant. If you don't have irrigation on Bahia, especially in the wintertime, it goes dormant. So those slopes are never going to be thick and lush lawn. Once this stabilization gets done, this time, because you're going to have to kind of educate these people that this is not going to exist like their lawn does. It's going to decline over time and be thin.
Ms. Corbin: I think the biggest concern for, at least for mine, is the areas where it's seemingly dangerous to have the landscaping back there where lawn mowers are going to tip when they shouldn't be.
Ms. Rivera: Yes, which is what I was saying about that sod, every time they come it erodes even more.
Ms. Corbin: We’ve been working with taking back weed whackers and stuff as needed to avoid that. But I know on Pecorino at the corner there they said when they bought it, they had a good area, and now it's basically to their fence line going straight down. I know the sod, especially during the winter, is going to decline some but where it seems like the slope has visibly disappeared.
Mr. McConn: Yeah, stuff like that.
Ms. Corbin: Yeah. Those are the ones that my main concerns are.
Mr. McConn: Definitely manage the erosion situation as long as the homeowner's not contributing to the erosion.
Ms. Corbin: Yeah. I think that is all for the update for now.
Mr. Honeycutt: There's no problem, but this is where it was scalped before and that's what we need to resod.
Mr. LeBrun: Did the Board want to wait until all of the areas have been assessed and then come up with the treatment plan?
Mr. McConn: I think we’d be approving the other remedy and the cost of the remedy, right? Ms. Corbin: Yeah, once he has the full reports done, I'll get with Krista and figure out,
based off his suggestions, a proposal and go from there.
Mr. LeBrun: Okay.

FIFTH ORDER OF BUSINESS	Consideration	of	Resolution	2026-04
Relating to the 2026 General Election and Qualifying Period Procedure
Mr. LeBrun: That brings us down to item number five. This is consideration of Resolution 2026-04 related to the 2026 general election and qualifying period. Patrick, did you want to just give a summary for this to the Board?
Mr. Collins: Yes. Just real quick, we're continuing to transition to qualify electors, residents of the District coming onto the Board. The seats expiring in 2026 are going to be seat one, which is Supervisor White, and seat two, which is Supervisor Myers. These are both expiring and these do need to be transitioned to residents. The District will publish the required notice and just for the resident’s information for anyone who's there, the qualifying period is noon on June 8 through June 12. If you just get in contact with the Brevard County Supervisor of Elections, they will guide you on how to get qualified to be on the general election ballot for the CDD Supervisor election.
Mr. LeBrun: Any questions on that? We just need a motion to approve Resolution 2026-
04.

SIXTH ORDER OF BUSINESS	Staff Reports
Attorney
Mr. LeBrun: Now to staff reports. Let's start with District counsel.
Mr. Collins: Just a couple items to note from the state's legislative session. Primarily a slight adjustment to sovereign immunity. Previously claims against the District were limited to
$200,000. That's now been increased to $350,000. So associated with that, you may be seeing a slight increase to your insurance premiums across your Districts. It's just hard to tell. We don't have enough information to know for certain if that's going to be you all at this point. Our best guess is Districts that own and ensure a lot of property and improvements might see a slight increase. But otherwise, we just don't have enough information yet. So just keep an eye out for that as budgets are being put together. Budget cycle, you might just see a slight increase in your premiums. One other item to make note of, although I don't expect it will impact any Supervisors here, there was a recall process that was passed for CDD Supervisors to be removed from Board by residents of the District. It's a very intensive, expensive process. I don't expect that will be an

issue for anyone here. This also only applies to residents who are elected to qualified seats, residents who actually live in the District and serve as CDD Supervisor. For those landowner election seats or for Supervisors who are assisting with the developer still, this will not pertain to you, but just something to be aware of going forward. That's about it. There really is nothing new to report, but I'm happy to answer any questions if the Board has any.
Mr. LeBrun: All right, no questions, counsel. Thank you.

Engineer
Mr. LeBrun: District engineer, anything to report other than what you already covered?
Mr. Honeycutt: No. I’m good.
Mr. LeBrun: Questions for Rodney? All right.

Field Manager’s Report
Discussion of Pressure Washing Proposals from Beacon Cleaning
Discussion of Landscaping Proposals from Robertson’s Lawns, Inc.
Discussion of Landscape Maintenance Proposal for Willow Creek Phase 2
from Robertson’s Lawns, Inc.
*Tabled to next meeting.

Discussion of Proposal for Key Fobs from Strada Services, LLC
Mr. LeBrun: Field manager’s report, Nicole.
Ms. Corbin: I’ll go through this as quick as I can. For the field, we already went over the erosion stuff. We're working on it. I did get speed limit signs installed in the neighborhood, so now that can be a little better maintained because we had people kind of flying through the main road. The city installed those. I do have multiple residents that have requested dog waste disposal bins along the walking path. What I found online is we can get them for about $189 each. My thought is we need about six of them. Five for the walking path area, including the new phase, which give us basically one in front of each pond along the walking path, and then one for over by the playground area somewhere at the clubhouse. If we did six of those, that is $1,213.38. And then the cost to get them installed by the handyman that we use so we can prove that in the next one, if you guys want to. If anyone has any discussion on it.
Mr. McConn: The biggest with those is who's going to maintain them?

Ms. Corbin: What I told Jeremy when we talked about it is I'm willing to go around every day, every other day, however often, and empty them and then we get weekly trash pickups with the city. I can also talk with our cleaning crew and see if they'd be willing to do it on their way in. But no matter what, worst case, I will do it. I only try to drive around every other day or so, so it's something I'd be willing to do. And then the only ongoing cost with that would be just buying the bags to refill. But it's pretty nominal cost, so. And then we have for field, we have multiple proposals. The first one with Robertson's is going to be the entrance flowers. This is one that we actually were supposed to have at the last meeting. That one is just to plan that we already had to replace things, or put more in, is for everything went to being $16,400. And that has a list of everything. Krista is here. So, we can, if we want to do certain things, not do other things. If you guys have any questions for her. This is for all of the median area. And then with the freeze, we're having to replace even more than what was originally included. And then kind of taking that opportunity to replace with different plants that give it a better look and fit the area better. And based off Robertson's opinion, if we do everything on that one, that one is $35,820.32. And again, Krista is willing to kind of answer questions on that. And if we wanted to only do certain things, we can kind of pick and choose. We also did this before things started coming back to life a little better. So, things do look a little better than when she originally drove through it. So, we may not need to do everything, but again, we can pick and choose with that. And then I also have the proposal for the new phase that Krista drove for the replacing the frozen plants or the dead plants from the freeze, and for everything with that one, that's $5,707.50. I just got this one, so I don't believe it's actually in the field report. And then the other one is two trees being trimmed for the neighborhood. One on Cortese and the other one on Torbato. Both of them are just where the branches are hanging, where they're in danger of falling and going into the property. For both of those, that's $3,700. And then the last thing for Robertson’s is their proposal to take over the maintenance of the new phase. And for that one, that monthly cost would be the $8,500 and that would be everything included with that for basically the maintenance that they do in this area currently, doing it back there as well. Does anybody have questions on any of that?
Mr. McConn: Has anybody looked at the palms around the amenity?
Ms. Corbin: So, she's working on that one. It got missed with the original one. But she is working on a proposal. She just didn't get a chance to get it done before today with trying to get

the new phase of freeze plants done. But she is working on getting cost to get those replaced as well.
Mr. McConn: Do all of them need to be replaced or are any of them going to come back?
Ms. Vaughn: There are a few that the crowns are showing some green. That was part of what we were doing. We're kind of just waiting to see what would happen with some of the palms. There are a few where the heads have already completely snapped off. So, there are quite a few that we would recommend just replacing. One of the things with these type of palms, you may not see damage for another six months. Even if it pops green now, it could be rotting on the inside. While we're here with equipment, our recommendation would just be probably to replace all of them. But there might be one or two that could survive.
Mr. McConn: Okay. Do you need action right now?
Ms. Corbin: No, I just wanted any discussion and then I will do the approval within the Willow Creek II. And then I do not have the pond add on for Solitude. They're still working on it. But I've been trying to get it for the last week or so and they're just letting me know they're behind. So as soon as I have that, I will send it over for you guys to consider and if anything, we can approve it and then ratify at the next meeting. But for the vegetation removal, I just received it this morning. So, I have it printed out if anybody wants to look at it. But this is for that pond over on Torbato that we had them come and spray for the cattails and everything, but of course now with spraying it and especially with the freeze, there's a lot of dead vegetation around there which the residents are asking us to get removed and being very persistent on it. So, I had them put together a proposal where they'll come out and flush out all the cattails and dead vegetation 5 to 10 feet out, remove it all off site and then it will all be gone. The total for that is $8,000. I know last meeting we talked about it and that's when afterwards I had them spray it. But with the freeze and the spraying it, it's just kind of sitting there brown. So, residents have been asking for the removal.
Mr. McConn: Okay.
Ms. Corbin: That is everything for the field area. For the lakes and ponds, it's pretty much normal treatment by Solitude. Hall Fountains is supposed to be out here this week is what I was told to work on repairing that front fountain when they install the new ones. So, I'm hoping that we have that completed after this week and won't have to worry about that anymore. For the clubhouse, I have the proposal for 150 new key fobs for the clubhouse. It's $350 for the 150. Just with the new closings and everything, I’m trying to make sure we have enough on hand, so I don't

run out before I'm able to get more in. Other thing is the playground equipment. I still have residents asking for that. I don't know if we have any update on that.
Mr. McConn: No, I'm working on getting the equipment and prices from Playtopia. Sorry.
Ms. Corbin: Okay. And then we have a couple repairs that need to be done on the pool tanks. We're waiting on parts just because they're back ordered. So, working with the health inspector, we're going to keep everything open. It's just as soon as the parts come in, get them replaced, get that work done. We had the signage installed around the clubhouse for like the pool, the pickleball courts, the playground and the pool rules up front. That was all installed. And then residents have asked me for a clock for the gym and the pool area. The one for the gym, I did one with seconds just because that's what they asked just for timing for workouts. And then just a larger one that doesn't have seconds for the pool area so that people can know what time it is. The total for both of them, it was around $60, just off Amazon for basic ones. And then I had a resident that volunteered and asked me to get approval from you guys to do a, I don't know if you guys know, the free little library things where it's like a book area. They'd like to do it over on Fortis in that little pocket park now that the table bench thing is there. They said they'll cover all the costs and installation. They just wanted to get approval from the CDD that they were allowed to do it. And last thing is the pressure washing. I have two proposals for that. One is for the same thing we did the last time for the clubhouse. Just the basic cleaning, getting everything done. But I'm also adding on with that one in the same price is the retaining walls, the one here and one down there. Total for clubhouse and the retaining walls is $1,898. And then I had them put together one just for you guys to consider. They have two options for, I don't know if you guys noticed, but up in the front area by the entrance there is some staining from I'm guessing the irrigation. Just where it looks kind of like iron staining. So, two options with that. One is like a complete cleaning where they'll scrub all the area, the whole area up there, that's $1,250. The other option is just spot treatment of where the stains are, and they'll do that one for $550. So, I wanted to give options for that. And that is all I have. Unless you guys have questions for me.

District Manager’s Report
Mr. LeBrun: District manager's report. Nothing of note that hasn't already been covered.

SEVENTH ORDER OF BUSINESS	Financial Reports
Approval of Check Register

Mr. LeBrun: Down to our financial reports. We have the approval of the check register. So, you'll see that check register is on page 68 in the electronic agenda. I just want to note it's from December 1 through February 28. So, several months’ worth of check registers being reported. Total there for the check register is $455,462.14. That's high because we also have the assessments being collected in this and flowing through the District. So, you'll see those numbers reflected. And it also is over three or four months of expenses on there. Behind that you have your line by line register. If there's no questions, we just need a motion to approve the check register.

Balance Sheet and Income Statement
Mr. LeBrun: Behind that you have your unaudited financials through February 28. No action required there by the Board. We're at 96.12% assessments collected, so we're tracking pretty good there.

EIGHTH ORDER OF BUSINESS	Supervisor’s Requests
Mr. LeBrun: If there are no Supervisor requests, we will move to the next item.

NINTH ORDER OF BUSINESS	Adjournment
Mr. LeBrun: We just need a motion to adjourn.

Secretary /Assistant Secretary	Chairman / Vice Chairman

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OPTION 1
RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT APPROVING A PROPOSED BUDGET FOR FISCAL YEAR 2027 AND SETTING A PUBLIC HEARING THEREON PURSUANT TO FLORIDA LAW; ADDRESSING TRANSMITTAL, POSTING AND PUBLICATION REQUIREMENTS; ADDRESSING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to June 15, 2026, prepared and submitted to the Board of Supervisors (“Board”) of the Willow Creek Community Development District (“District”) a proposed budget (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”); and

WHEREAS, the Board has considered the Proposed Budget and desires to set the required public hearing thereon.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2027 attached hereto as Exhibit A is hereby approved as the basis for conducting a public hearing to adopt said Proposed Budget.
SETTING A PUBLIC HEARING. A public hearing on said approved Proposed Budget is hereby declared and set for the following date, hour and location:

DATE:	August 11, 2026

HOUR:	1:00 p.m.
LOCATION:	Willow Creek Amenity Center
1756 Pecorino Ct.
Titusville, FL 32780

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 Titusville and Brevard County, Florida 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 2, and shall remain on the website for at least forty-five (45) days.

PUBLICATION OF NOTICE. Notice of this public hearing 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 12TH DAY OF MAY 2026.

ATTEST:	WILLOW	CREEK	COMMUNITY DEVELOPMENT DISTRICT

By: 	
Secretary/Assistant Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2027
OPTION 2
RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGET FOR FISCAL YEAR 2027; DECLARING SPECIAL ASSESSMENTS TO FUND THE PROPOSED BUDGET 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, prior to June 15, 2026, prepared and submitted to the Board of Supervisors (“Board”) of the Willow Creek Community Development District (“District”) a proposed budget (“Proposed Budget”) for the Fiscal Year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”); 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 WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT:

PROPOSED BUDGET APPROVED. The Proposed Budget prepared by the District Manager for Fiscal Year 2027 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, all of which are on file and available for public inspection at the “District’s Office,” 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 among such lots and lands, 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 2026, 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:	August 11, 2026

HOUR:	1:00 p.m.
LOCATION:	Willow Creek Amenity Center
1756 Pecorino Ct.
Titusville, FL 32780
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 Titusville and Brevard 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 by 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 12th DAY OF MAY 2026.
ATTEST:	WILLOW CREEK COMMUNITY DEVELOPMENT DISTRICT

By: 	

Secretary/Assistant Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2027
Exhibit A

Willow Creek	
Community Development District	

Proposed Budget	
FY 2027	
Table of Contents

1-2	General Fund

3-4	Exhibit A - Shared cost

5-6	Narratives

7-8	Debt Service Fund Series 2022

9	Assessment Schedule

REVENUES:

Special Assessments - On Roll	$	274,104	$	265,368	$	8,737	$	274,104	$	274,104	
Developer Contribution	26,446	26,446	-	26,446	75,677	
Interest income	-	2,542	2,000	4,542	1,800	
Carry Forward Surplus	-	-	-	-	26,440	

TOTAL REVENUES	$	300,550	$	294,356	$	10,737	$	305,093	$	378,021	

EXPENDITURES:

Administrative						
Engineering	$	10,000	$	-	$	5,000	$	5,000	$	10,000	
Attorney	30,000	4,385	15,615	20,000	30,000	
Annual Audit	5,100	5,100	-	5,100	5,200	
Assessment Administration	2,000	2,000	-	2,000	2,000	
Dissemination Agent	2,675	1,338	1,338	2,675	2,675	
Trustee Fees	5,000	-	5,000	5,000	5,000	
Management Fees	41,659	20,829	20,829	41,659	41,659	
Property Appraiser	150	244	-	244	250	
Information Technology	1,000	500	500	1,000	1,000	
Website Maintenance	1,605	803	803	1,605	1,605	
Postage & Delivery	800	12	100	112	500	
Insurance General Liability	8,879	5,751	-	5,751	6,326	
Printing & Binding	500	-	100	100	500	
Legal Advertising	1,000	677	1,000	1,677	1,000	
Other Current Charges	898	337	561	898	898	
Office Supplies	100	0	50	50	100	
Dues, Licenses & Subscriptions	175	175	-	175	175	
First Quarter Operating Capital	-	-	-	-	26,440	
TOTAL ADMINISTRATIVE	$	111,541	$	42,150	$	50,895	$	93,045	$	135,328	

Operations & Maintenance
Field Expenditures

Utilities - Electric	$	25,020	$	10,734	$	12,000	$	22,734	$	25,020	
Utilities - Streetlights	19,200	16,415	16,722	33,137	33,449	
Utilities - Water & Sewer	5,736	4,360	8,916	13,276	12,000	
Property Taxes	-	70	-	70	100	
Shared Cost**	66,085	28,747	28,818	57,564	94,013	

TOTAL FIELD EXPENDITURES	$	116,041	$	60,326	$	66,456	$	126,781	$	164,582	

Amenity *
Shared Cost *

$	72,969	$

31,562	$

27,263	$

58,826	$

78,111

TOTAL AMENITY *	$	72,969	$	31,562	$	27,263	$	58,826	$	78,111	

TOTAL EXPENDITURES	$	300,550	$	134,038	$	144,614	$	278,652	$	378,021	

EXCESS REVENUES (EXPENDITURES)	$	-	$	160,318	$	(133,877)	$	26,440	$	-	

*Amenity has transferred in February 2025 to Willow Creek II CDD.	
** Interlocal-Governmental Shared Cost Expense with Willow Creek II CDD	

Product	Assessable Units	Total Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	increase/ (decrease)	

Single Family-Phase 1	79	$	71,100	$	900.00	$	900.00	$	0.00	
Single Family-Village D	72	$	64,800	$	900.00	$	900.00	$	0.00	
Single Family-Village B	173	$	155,700	$	900.00	$	900.00	$	0.00	

Total	324	$	291,600	
Less Collection Fees & Discounts (6%)		 $	17,496 	
Net Assessments		 $	274,104 	

	

	
Net Assessments $	966,974
Collection Fees & Discounts (6%) 	61,722 

Gross Assessments	$	1,028,695	
No. of Units	1,143	
Per Unit Assessments (Net)	$	846.00	
Per Unit Assessments (Gross/tax bill))	$	900.00	

REVENUES	

Special Assessments-Tax Roll	
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.	
Developer Contribution	
The District entered into a funding agreement with the developer to fund all general operating expenditures for the Fiscal Year.	
Interest	
The District earns interest on the monthly average collected balance for their investment account.	

Expenditures - Administrative	

Engineering	
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.	
Attorney	
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.	
Annual Audit	
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.	
Dissemination Agent	
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.	
Trustee Fees	
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.	
Management Fees	
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-CF, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.	
Property Appraiser	
The Brevard County Board of Commissioners provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Board of Commissioners for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. The budget for Board of Commissioners costs was based on a unit price per parcel.	
Information Technology	
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – CF, LLC.	
Website Maintenance	
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-CF, LLC and updated monthly.	
Postage and Delivery	
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	

Expenditures - Administrative (continued)	
Insurance General Liability	
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.	
Printing and Binding	
Copies used in the preparation of agenda packages, required mailings, and other special projects.	
Legal Advertising	
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of	
Other Current Charges	
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Office Supplies	
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.	
Due, Licenses & Subscriptions	
The District is required to pay an annual fee to the Florida Department of Commerce for $175.	

Expenditures – Field	

Utilities - Electric				
FPL provides electricity to entrance and lift station.				
Location	Vendor	Monthly	Total	
1101 Willow Creek Blvd - Entrance	FPL	35	420	
7705 Fortana Way - Lift Station	FPL	60	720	
1135 Willow Creek Blvd Pump Fount	FPL	700	8,400	
8059 Cortese DR #LS	FPL	90	1,080	
1401 Willow Creek Blvd - Fountain	FPL	600	7,200	
7893 Turchetta Ct - Meter #3048690	FPL	600	7,200	
		Total	25,020	
Utilities - Streetlights				
FPL streetlight meters throughout the district.				
Location	Vendor	Monthly	Total	
1125 Willow Creek Blvd SL	FPL	2,787	33,449	
Utilities - Water & Sewer				
City of Titusville provides water and sewer service to the district.				
Location	Vendor	Monthly	Total	
7705 Fortana Way LS	City of Titusville	15	180	
1135 Willow Creek Blvd	City of Titusville	64	768	
8516 Cortese Dr	City of Titusville	821	9,852	
8556 Cortese Dr	City of Titusville	100		1,200 	
		Total	12,000	
Property Taxes				
Non-ad valorem taxes the District incurs relating to the amenity center location.				
Interlocal-Governmental Expense				
Field expenditures paid by Willow Creek II CDD shared 23.91% per Interlocal & Cost Share Agreement.				

Expenditures – Amenity	

Interlocal-Governmental Expense	
Amenity expenditures paid by Willow Creek II CDD shared 23.91% per Interlocal & Cost Share Agreement.	
Willow Creek	
Community Development District	
Proposed Budget	
Debt Service Series 2022 Capital Improvement Bonds	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY 2027	

REVENUES:

Special Assessments-On Roll	$	174,947	$	168,961	$	5,986	$	174,947	$	174,947	
Interest Earnings	3,500	3,453	1,000	4,453	3,500	
Carry Forward Surplus (1)	97,423	97,155	-	97,155	105,272	

TOTAL REVENUES	$	275,869	$	269,569	$	6,986	$	276,555	$	283,719	

EXPENDITURES:

Interest - 11/01	$	65,641	$	65,641	$	-	$	65,641	$	64,701	
Interest - 05/01	65,641	-	65,641	65,641	64,701	
Principal - 05/01	40,000	-	40,000	40,000	45,000	

TOTAL EXPENDITURES	$	171,283	$	65,641	$	105,641	$	171,283	$	174,403	

TOTAL EXPENDITURES	$	171,283	$	65,641	$	105,641	$	171,283	$	174,403	

EXCESS REVENUES (EXPENDITURES)	$	104,587	$	203,928	$	(98,656)	$	105,272	$	109,317	

(1) Carry Forward is Net of Reserve Requirement

Product	Assessable Units	Total Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	Increase/ (Decrease)	

Single Family-Village D	71	$	54,378.90	$	765.90	$	765.90	$	-	
Single Family-Village B	172	$	131,734.80	$	765.90	$	765.90	$	-	

Total	243	$	186,114	
Less Collection Fees & Discounts (6%)			11,167 	
Net Assessments		 $	174,947 	
Willow Creek			
Community Development District			
AMORTIZATION SCHEDULE			
Debt Service Series 2022 Capital Improvement Bonds			

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	

05/31/22	$	2,575,000	4.700%	$	-	$	-	$	-	
11/01/22	2,575,000	4.700%	-	57,789	57,789	
05/01/23	2,575,000	4.700%	35,000	68,888		
11/01/23	2,540,000	4.700%	10,000	68,065	181,953	
05/01/24	2,530,000	4.700%	50,000	67,793	-	
11/01/24	2,480,000	4.700%	-	66,581	184,374	
05/01/25	2,480,000	4.700%	40,000	66,581		
11/01/25	2,440,000	4.700%	-	65,641	172,223	
05/01/26	2,440,000	4.700%	40,000	65,641		
11/01/26	2,400,000	4.700%	-	64,701	170,343	
05/01/27	2,400,000	4.700%	45,000	64,701		
11/01/27	2,355,000	4.700%	-	63,644	173,345	
05/01/28	2,355,000	5.000%	45,000	63,644		
11/01/28	2,310,000	5.000%	-	62,519	171,163	
05/01/29	2,310,000	5.000%	50,000	62,519		
11/01/29	2,260,000	5.000%	-	61,269	173,788	
05/01/30	2,260,000	5.000%	50,000	61,269		
11/01/30	2,210,000	5.000%	-	60,019	171,288	
05/01/31	2,210,000	5.000%	55,000	60,019		
11/01/31	2,155,000	5.000%	-	58,644	173,663	
05/01/32	2,155,000	5.000%	55,000	58,644		
11/01/32	2,100,000	5.000%	-	57,269	170,913	
05/01/33	2,100,000	5.375%	60,000	57,269		
11/01/33	2,040,000	5.375%	-	55,656	172,925	
05/01/34	2,040,000	5.375%	65,000	55,656		
11/01/34	1,975,000	5.375%	-	53,909	174,566	
05/01/35	1,975,000	5.375%	65,000	53,909		
11/01/35	1,910,000	5.375%	-	52,163	171,072	
05/01/36	1,910,000	5.375%	70,000	52,163		
11/01/36	1,840,000	5.375%	-	50,281	172,444	
05/01/37	1,840,000	5.375%	75,000	50,281		
11/01/37	1,765,000	5.375%	-	48,266	173,547	
05/01/38	1,765,000	5.375%	80,000	48,266		
11/01/38	1,685,000	5.375%	-	46,116	174,381	
05/01/39	1,685,000	5.375%	85,000	46,116		
11/01/39	1,600,000	5.375%	-	43,831	174,947	
05/01/40	1,600,000	5.375%	85,000	43,831		
11/01/40	1,515,000	5.375%	-	41,547	170,378	
05/01/41	1,515,000	5.375%	90,000	41,547		
11/01/41	1,425,000	5.375%	-	39,128	170,675	
05/01/42	1,425,000	5.375%	95,000	39,128		
11/01/42	1,330,000	5.375%	-	36,575	170,703	
05/01/43	1,330,000	5.500%	100,000	36,575		
11/01/43	1,230,000	5.500%	-	33,825	170,400	
05/01/44	1,230,000	5.500%	110,000	33,825		
11/01/44	1,120,000	5.500%	-	30,800	174,625	
05/01/45	1,120,000	5.500%	115,000	30,800		
11/01/45	1,005,000	5.500%	-	27,638	173,438	
05/01/46	1,005,000	5.500%	120,000	27,638		
11/01/46	885,000	5.500%	-	24,338	171,975	
05/01/47	885,000	5.500%	130,000	24,338		
11/01/47	755,000	5.500%	-	20,763	175,100	
05/01/48	755,000	5.500%	135,000	20,763		
11/01/48	620,000	5.500%	-	17,050	172,813	
05/01/49	620,000	5.500%	140,000	17,050		
11/01/49	480,000	5.500%	-	13,200	170,250	
05/01/50	480,000	5.500%	150,000	13,200		
11/01/50	330,000	5.500%	-	9,075	172,275	
05/01/51	330,000	5.500%	160,000	9,075		
11/01/51	170,000	5.500%	-	4,675	173,750	
05/01/52	170,000	5.500%	170,000	4,675	174,675	
TOTAL			$	2,575,000	$	2,680,776	$	5,255,776	
Willow Creek						
Community Development District						
Non-Ad Valorem Assessments Comparison						
2026-2027						

Neighborhood	O&M Units	Bonds 2022
Units	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit							
	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)			

On Roll												
Single Family-Phase 1	79	0	$900.00	$900.00	$0.00	$0.00	$0.00	$0.00	$900.00	$900.00	$0.00	
Single Family-Village D	72	71	$900.00	$900.00	$0.00	$765.90	$765.90	$0.00	$1,665.90	$1,665.90	$0.00	
Single Family-Village B	173	172	$900.00	$900.00	$0.00	$765.90	$765.90	$0.00	$1,665.90	$1,665.90	$0.00	
Total	324	243												

Page 9

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WILLOW CREEK I AND II CDD

May 2026 Field Report

FIELD SUPERVISOR REPORT
Nicole Corbin ncorbin@calmfla.com Phone# 954-721-8681 ex.229

Field
Working on second round of erosion issues
Approximately 140 houses dealing with minor to major erosion issues
Rodney is walking to create reports on each area with solution ideas
Front Entrance lights that were not working were fixed
New GFI installed
Proposals
Robertson’s
Willow I and Willow II separate pricing proposals
Replacing palm trees and one other tree

LAKES

Ponds were treated by Solitude.
Front fountain was repaired by Hall Fountains.

Clubhouse
Key Fob distribution
Approximately 390 distributed so far
Order was placed for 150 more cards
Playground Equipment Update?
Benches
Trashcan
Pool Tanks Repairs
Parts are in, repairs will be done soon
Air Conditioning was repaired on Friday, May 8th (scheduled)
Pressure washing was completed of clubhouse, retaining walls, and front entrance area.

Governmental Management Services- Central Florida 219 E. Livingston Street
Orlando, FL 32801

!!"#$%& i
Willow Creek I
Landscape Maintenance Service Breakdown

Service Area:
Main Willow Creek (Verona) community including all common areas, roadways, perimeter landscaping, ponds, and entrance features. Excludes clubhouse and Phase 2 service areas.
Monthly Investment: $13,500

Landscape Maintenance
Weekly mowing during growing season (April–September)
Bi-weekly mowing during off-season (October–March), weather permitting
Edging of all sidewalks, curbing, and landscape beds
String trimming around structures, trees, signage, and fencing
Blowing and debris removal from hard surfaces
Ongoing site cleanup for a manicured appearance
Monthly weed control in all areas

Shrub & Detail Maintenance
Scheduled rotation pruning
Removal of dead growth and overgrowth
Bed edge definition and detailing
Monitoring plant health

Irrigation Monitoring & Reporting
Monthly irrigation inspections
Adjustments for seasonal conditions
Issue identification and reporting
Repair recommendations

Fertilization & Pest Control (Entrance Areas)
Turf fertilization
Shrub treatments
Pest and disease management

General Property Care
Post-storm inspections
Reporting of safety or landscape concerns
Ongoing communication with management

!!"#$%& ii
ESTIMATE
Robertson's Lawns Inc.
580 Cox Rd
Cocoa, FL 32926-4214

accounting@robertsonlandscape.co m
+1 (321) 422-3844

Bill to
Willow Creek II Community Development District
219 E. Livingston Street Orlando, FL 32801 US

Estimate details
Estimate no.: 2715 Estimate date: 04/24/2026
P.O. Number: Palm Tree Replacement

#	Product or service	Description	Qty	Rate	Amount	
1.	4005 Enhancements	Replace sick and dead palm trees around pool from freeze damage.	1	$9,873.29	$9,873.29	
		#6 Triple 45 gallon Christmas Palms
#2 45 gallon Foxtail palms
#2 25 gallon Single Christmas Palms
#2 Double 45 gallon Christmas Palms				
		Heavy equipment will be needed to remove palm trees and install. This price includes removing a panel of fence around the pool to bring equipment in. Plywood will be used to protect pavers.				
		Includes refresher rock for around palms.				
		
Total			$9,873.29	

Accepted date	Accepted by

Bill to
Willow Creek II Community Development District
219 E. Livingston Street Orlando, FL 32801 US

Estimate details
Estimate no.: 2718 Estimate date: 05/07/2026
P.O. Number: Enhancements Sales Rep: Krista

#	Product or service	Description	Qty	Rate	Amount

1.	4005 Enhancements	Replace dead tree at 2021 Vinifera Dr and replace with a 45 gallon oak tree 10/12' tall. Price includes removal and install.		1	$894.00	$894.00	
	Note: Irrigation is oﬀ right now due to damage in construction so do not recommend replacing until system is back on.					
		
Total			$894.00	

Accepted date	Accepted by

!!"#$%& iii

#	Product or service	Description	Qty	Rate	Amount

1.	4005 Enhancements	Install fresh layer of Pine Bark mulch around the clubhouse and amenities. Estimated to need 75 yards for full coverage.
75	$65.00	$4,875.00

Total	$4,875.00

Accepted date	Accepted by

!!"#$%& "

!!"#$%& i

April 20, 2026

Syanne Hall, Recording Secretary 219 E Livingston St
Orlando FL 32801

Re:	Willow Creek Community Development District

Dear Ms. Hall:

I am writing in response to your request on March 30, 2026, for the number of registered voters within the afore-mentioned community:

Please be advised our records indicate the number of registered voters as of April 15, 2026, are as follows:
Willow Creek Community Development District	379

If you need any additional information, or have any questions, please feel free to contact me at 321.290.8683.

Kind regards,
Tim Bobanic
Supervisor of Elections, Brevard County

TB/dy

Mailing Address
PO Box 410819
Melbourne, FL 32941-0819
Toll Free: (800) 579-4780
Supervisor of Elections - Titusville
400 South Street Suite 1F
Titusville, FL 32780-7610
Telephone: (321) 264-6740
Fax: (321) 264-6741
Supervisor of Elections - Viera 2725 Judge Fran Jamieson Way Building C, Suite 105
Viera, FL 32940-6605
Telephone: (321) 633-2124
Fax: (321) 633-2130
Supervisor of Elections - Melbourne
1515 Sarno Road Building A
Melbourne, FL 32935-5293
Telephone: (321) 255-4455
Fax: (321) 255-4401
Supervisor of Elections – Palm Bay
450 Cogan Drive SE
Palm Bay, FL 32909-6869
Telephone: (321) 952-6328
Fax: (321) 952-6332
(321) 290-VOTE (8683)
VoteBrevard.gov

!!"#$%& 6

!!"#$%& "

Willow Creek	
COMMUNITY DEVELOPMENT DISTRICT	

Check Register

3/1 - 3/31/26	780-781	$4,700.19	

TOTAL CHECKS	$4,700.19	

3/1 - 3/31/26	80020-80021	$5,865.93	

TOTAL ACH	$5,865.93	

TOTAL	$10,566.12	
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/26	PAGE	1
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	WILLOW CREEK CDD
BANK A WILLOW CREEK CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/18/26 00046	3/01/26 7	202603 310-51300-34000
MAR 26- MGMT FEE
3/01/26 7	202603 310-51300-35110
MAR 26- WEBSITE AMDIN
3/01/26 7	202603 310-51300-35100
MAR 26- IT
3/01/26 7	202603 310-51300-31300
MAR 26- DISSEMINATION
3/01/26 7	202603 310-51300-42000
MAR 26- POSTAGE
GMS-CENTRAL FLORIDA, LLC	3,920.69 000780
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/18/26 00024	2/19/26 14300	202601 310-51300-31500	*	779.50
GENERAL COUNSEL THRU 1/31
KILINSKI, VAN WYK, PLLC	779.50 000781
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	4,700.19

WILL -WILLOW CREEK- TCESSNA
AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/01/26	PAGE	2
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	WILLOW CREEK CDD
BANK Z WILLOW CREEK AUTOPY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/20/26 00020	2/18/26 JANUARY	202601 320-53800-43150	*	812.30
IRRIG 12/30-2/3/26
2/18/26 JANUARY	202601 320-53800-43150	*	62.98
IRRIG 12/30-2/3/26
2/18/26 JANUARY	202601 320-53800-43100	*	13.63
REUSE 12/30-2/3/26
2/18/26 JANUARY	202601 320-53800-43100	*	64.00
REUSE 12/30-2/3/26
2/18/26 JANUARY	202601 320-53800-43150	*	1.40
FEES
CITY OF TITUSVILLE (AUTO-PAY)	954.31 080020
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/20/26 00019	3/06/26 FEBRUARY 202602 320-53800-43000	*	36.07
ENTRANCE 2/11-3/12/26
3/06/26 FEBRUARY 202602 320-53800-43000	*	68.22
LIFT STATION 2/5-3/6/26
3/06/26 FEBRUARY 202602 320-53800-43000	*	32.65
PUMP 2/11-3/12/26
3/06/26 FEBRUARY 202602 320-53800-43000	*	71.79
LS 2/12-3/13/26
3/06/26 FEBRUARY 202602 320-53800-43000	*	965.72
FOUNTAIN 2/12-3/13/26
3/06/26 FEBRUARY 202602 320-53800-43000	*	949.73
FOUNTAIN 2/12-3/13/26
3/06/26 FEBRUARY 202602 320-53800-43001	*	2,787.44 SL 2/5-3/6/26
FPL (AUTOPAY)	4,911.62 080021
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK Z	5,865.93
TOTAL FOR REGISTER	10,566.12

WILL -WILLOW CREEK- TCESSNA

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Willow Creek	
Community Development District	

Unaudited Financial Reporting	
March 31, 2026	
Table of Contents

1

2

3

4

5-6

7
Balance Sheet General Fund
Debt Service Fund Series 2022 Capital Project Fund Series 2022
Month to Month

Long Term Debt Report

8	Assessment Receipt Schedule

Willow Creek	
Community Development District	
Combined Balance Sheet	
March 31, 2026	

General	Debt Service	Capital Project	Totals	
Fund	Fund	Fund	Governmental Funds	

Investments:
Stateboard of Administraton (SBA)	222,599	-	-	222,599

Deposits	95	-	-	95

Total Assets	$	233,494	$	291,478	$	48	$	525,021			
Liabilities:							
Accounts Payable	$	6,247	$	-		$	-		$	6,247	
Due to Debt Service	630		-		-	630	
Due to Willow Creek II CDD	60,309					60,309	

$	95	$	-	$	-	$	95

Total Fund Balances	$	166,308	$	291,478	$	48	$	457,835	
					
Total Liabilities & Fund Balance	$	233,494	$	291,478	$	48	$	525,021	
Willow Creek					
Community Development District					
General Fund					
Statement of Revenues, Expenditures, and Changes in Fund Balance					
For The Period Ending March 31, 2026					

Adopted	Prorated Budget	Actual	
Budget	Thru 03/31/26	Thru 03/31/26	Variance	

Total Revenues	$	300,550	$	300,550	$	294,356	$	(6,194)	
Expenditures:					
General & Administrative:					
Engineering	$	10,000	$	5,000	$	-	$	5,000	
Attorney	30,000	15,000	4,385	10,615	
Annual Audit	5,100	5,100	5,100	-	
Assessment Administration	2,000	2,000	2,000	-	
Dissemination Agent	2,675	1,338	1,338	(0)	
Trustee Fees	5,000	-	-	-	
Management Fees	41,659	20,830	20,829	0	
Property Appraiser	150	-	244	(244)	
Information Technology	1,000	500	500	0	
Website Maintenance	1,605	803	803	-	
Postage & Delivery	800	400	12	388	
Insurance General Liability	8,879	8,879	5,751	3,128	
Printing & Binding	500	250	-	250	
Legal Advertising	1,000	500	677	(177)	
Other Current Charges	898	449	337	112	
Office Supplies	100	50	0	50	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	111,541	$	61,273	$	42,150	$	19,122	
Operations & Maintenance

Subtotal Field Expenditures	$	116,041	$	58,020	$	60,326	$	(2,305)	

$	36,484	$
31,562	$
4,922

Subtotal Clubhouse Expenditures	$	72,969	$	36,484	$	31,562	$	4,922	

Total Operations & Maintenance	$	189,009	$	94,505	$	91,888	$	2,617	

Total Expenditures	$	300,550	$	155,777	$	134,038	$	21,739	

Excess (Deficiency) of Revenues over Expenditure	$	-	$	144,773	$	160,318	$	15,545	

Net Change in Fund Balance	$	-	$	144,773	$	160,318	$	15,545	
					
Fund Balance - Beginning	$	-		$	5,990		
					
Fund Balance - Ending	$	-		$	166,308		
* Shared cost and developer contribution with Willow Creek II CDD					

			

Total Revenues	$	178,447	$	176,697	$	172,414	$	(4,282)	
Expenditures:					
Interest - 11/01	$	65,641	$	65,641	$	65,641	$	-	
Interest - 5/01	65,641	-	-	-	
Principal - 5/01	40,000	-	-	-	
Total Expenditures	$	171,283	$	65,641	$	65,641	$	-	

Excess (Deficiency) of Revenues over Expenditure	$	7,164	$	111,056	$	106,773	$	(4,282)	

Net Change in Fund Balance	$	7,164	$	111,056	$	106,773	$	(4,282)	
		
Fund Balance - Beginning	$	97,423	$	184,705	
		
Fund Balance - Ending	$	104,587	$	291,478	

$	-	$	1	$	1

Total Revenues	$	-	$	-	$	1	$	1	
Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expenditure	$	-	$	-	$	1	$	1	

Net Change in Fund Balance	$	-	$	1	
		
Fund Balance - Beginning	$	-	$	48	
		
Fund Balance - Ending	$	-	$	48	
Month to Month	Willow Creek II
TRUE UP	
Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	23.91%

$	-
-
-	

Revenues:
Special Assessments - Tax Roll	$		-  $   254  $ 258,963  $  3,228  $  1,936  $   987  $			-  $	-  $	-  $	-  $	-  $	- $ 265,368 Developer Contribution		26,446		-		-		-		-		-		 -		 -		 -		 -		 -		-	26,446 Interest Income				0	0	284	774	718	766		-		-		-		-		-        -      2,542		
Total Revenues	$  26,446	$	254	$ 259,247	$	4,002	$	2,654	$	1,753	$	-	$	-	$	-	$	-	$	-	$	-	$ 294,356	$	-	
Expenditures:
General & Administrative:
Engineering	$		-  $		-  $			-  $		-  $		-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $		- Attorney		1,382	1,305		464	780	455		-		-		-		-		-		-		-	4,385 Annual Audit				-			-	5,100			-			-        -        -        -        -        -        -        -      5,100
Assessment Administration	2,000		 -		 -		 -		-		 -	 -	 -	 -	 -	 -	 -	 2,000 Dissemination Agent		223	223	223	223	223	223	-	-	-	-	-	-	1,338 Trustee Fees			-		-		-		-		-		-       -       -       -       -       -       -       - Management Fees                  3,472     3,472     3,472     3,472     3,472     3,472        -        -        -        -        -        -     20,829
Property Appraiser	-	-	-	-	244	-	-	-	-	-	-	-	244
Information Technology	83	83	83	83	83	83	-	-	-	-	-	-	500
Website Maintenance	134	134	134	134	134	134	-	-	-	-	-	-	803
Postage & Delivery	1	-	1	-	1	9	-	-	-	-	-	-	12
Insurance General Liability	5,751	-	-	-	-	-	-	-	-	-	-	-	5,751 Printing & Binding		-	 -	 -	 -	 -	 -	 -	 -	 -	 -	 -	-		-
Legal Advertising	-	-	677	-	-	-	-	-	-	-	-	-	677
Other Current Charges	49	56	55	25	74	79	-	-	-	-	-	-	337
Office Supplies	0	-	0	-	-	-	-	-	-	-	-	-	0
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	

$	-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-	
Total General & Administrative	$  13,270	$	5,272	$  10,207	$	4,716	$	4,685	$	4,000	$	-	$	-	$	-	$	-	$	-	$	-	$	42,150	$	-	
Operations & Maintenance
Field Expenditures
Field Management (Shared Cost)	$  1,101 $  1,101 $  1,101 $  1,101 $  1,101 $  1,101 $			-  $	-  $	-  $	-  $	-  $	- $ 6,606 Utility-Irrigation (Shared Cost)		-	279	439	 657	500		485		-		 -		-		-		 -		 -	2,360 Irrigation Maintenance (Shared Cost)		-		-	432	250		-	1,125		-		-		-		-		-		- 1,807 Utilities - Electric                    994     1,316     1,977     2,120     2,124     2,203        -        -        -        -        -        -     10,734
Utilities - Streetlights	2,633	2,633	2,787	2,787	2,787	2,788	-	-	-	-	-	-	16,416
Utilities - Water & Sewer	985	817	802	954	802	-	-	-	-	-	-	-	4,360 Irrigation Maintenance		-		-		-		-		-	 -	 -	 -	 -	 -	 -	 -		-
Property Taxes	-	70	-	-	-	-	-	-	-	-	-	-	70
Landscape Maintenance (Shared Cost)	14,695	14,695	17,295	14,695	14,695	15,970	 -	 -	 -	 -	 -	 -	92,045 Mulch (Shared Cost)		-		-		-		-		-		-	-	-	-	-	-	-		-
Pest Control (Shared Cost)		-		-		-		-		-		-	-	-	-	-	-	-		- Lake Maintenance (Shared Cost)	1,335	1,335	1,335	1,335	1,335	1,335	 -	 -	 -	 -	 -	 -	8,010 Wetlands/Preserves (Shared Cost)		-		 -		 -		-		 -		 -        -        -        -        -        -        -        -
Pressure Washing (Shared Cost)	-	-	-	-	-	-	-	-	-	-	-	-	-
Contingency (Shared Cost)	-	-	-	-	9,400	-	-	-	-	-	-	-	9,400	

$	1,579.49
564.37
432.07
-
-
-
-
-
22,007.96
-
- 1,915.19
-
- 2,247.54	
Subtotal Field Expenditures	$  21,743	$  22,245	$  26,168	$  23,900	$  32,744	$  25,007	$	-	$	-	$	-	$	-	$	-	$	-	$ 151,808	$	28,746.63	
Month to Month	Willow Creek II
TRUE UP 23.91%

$	9,827.01
207.05
-
- 3,043.88
705.10
450.40
- 4,820.50
589.37
1,872.15
477.00
93.25
2,869.20
292.50
3,299.58
-
- 64.95
-
-
-
-
-
- 2,367.09
-
- 583.40	
Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total		
Clubhouse Expenditures (all shared cost with Willow Creek II CDD)
Management Fees	$  6,850 $  6,850 $  6,850 $  6,850 $  6,850 $  6,850 $		-  $	-  $	-  $	-  $	-  $	- $ 41,100 Access Control		86	86	86	86	86	436		-		-		-		-		-		-	866
Alarm Monitoring	-	-	-	-	-	-	-	-	-	-	-	-	-
Pool Monitoring		-		-		-		-		-		-	 -	-	-	 -	 -	-		- Utility - Electric	2,168	2,005	2,261	2,246	2,056	1,994	-	-	-	-	-	-	12,731
Utility - Water & Sewer	337	523	419	641	541	487	-	-	-	-	-	-	2,949
Cable/Internet Services		399		293	293	 293	302	302	 -	 -	 -	 -	 -	 -	1,884 Telephone			-			-		-		-		-		-	-	-	-	-	-	-		- Property Insurance	12,000	7,797		-	364		-		-       -       -       -       -       -       -    20,161 Property Taxes                     -     2,465       -       -       -       -       -                                          2,465 Landscape Maintenance               1,305     1,305     1,305     1,305     1,305     1,305        -        -        -        -        -        -      7,830
Landscape Replacement	-	-	-	-	-	1,995	-	-	-	-	-	-	1,995
Pest Control	-	195	-	195	-	-	-	-	-	-	-	-	390
Pool & Spa Maintenance	2,000	2,000	2,000	2,000	2,000	2,000	-	-	-	-	-	-	12,000
Repairs and Maintenance	-	260	-	294	144	525	-	-	-	-	-	-	1,223
Janitorial Maintenance	2,300	2,300	2,300	2,300	2,300	2,300	 -	 -	 -	 -	 -	-	13,800 Janitorial Supplies		-		-		-		-		-		-	-	-	-	-	-	 -		-
Office Equipment Maintenance	 -	 -	 -	 -		-	 -	 -	 -	 -	 -	 -	 -		- Office Supplies/Clubhouse Supplies	-	-	-	-	272	-	-	-	-	-	-	-	272
Air Conditioning Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-
Fitness Equipment Maintenance	 -	 -	 -	 -	 -	 -	 -	 -	 -	 -	 -	 -	 - Window Cleaning/Pressure Cleaning	-	-	-	-	-	-	-	-	-	-	-	-	- Porter Service	-	-	-	-	 -	 -        -        -        -        -        -        -        -
Trash Collection	-	-	-	-	-	-	-	-	-	-	-	-	-
Special Events	-	-	-	-	-	-	-	-	-	-	-	-	-
Holiday Lighting	-	9,900	-	-	-	-	-	-	-	-	-	-	9,900
Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-
Capital Reserve	-	-	-	-	-	-	-	-	-	-	-	-	-
Capital Outlay	-	-	2,440	-	-	-	-	-	-	-	-	-	2,440		
Subtotal Amenity Expenditures	$  27,445	$  35,980	$  17,955	$  16,575	$  15,857	$  18,194	$	-	$	-	$	-	$	-	$	-	$	-	$ 132,005	$	31,562.43	
		
Total Operations & Maintenance	$  49,188	$  58,225	$  44,124	$  40,474	$  48,601	$  43,202	$	-	$	-	$	-	$	-	$	-	$	-	$ 283,813	$	60,309.07	
		
Total Expenditures	$  62,458	$  63,497	$  54,331	$  45,191	$  53,285	$  47,201	$	-	$	-	$	-	$	-	$	-	$	-	$ 325,963	$	60,309.07	
		
Excess (Deficiency) of Revenues over E  $  (36,012)  $  (63,243)  $  204,916	$  (41,189)  $  (50,632)  $  (45,449)  $	-	$	-	$	-	$	-	$	-	$	-	$	(31,607)	$	(60,309)	
		
Net Change in Fund Balance	$ (36,012)  $ (63,243)  $ 204,916	$ (41,189)  $ (50,632)  $ (45,449)  $	-	$	-	$	-	$	-	$	-	$	-	$  (31,607)	$	-	
Willow Creek		
Community Development District		
Long Term Debt Report		

Series 2022, Capital Improvement Revenue Bonds

Original Amount	$2,575,000		
Interest Rate:	4.700%, 5.000%, 5.375%, 5.500%	
Maturity Date:	5/1/2052	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	87,550	
Reserve Fund Balance	87,550	
Bonds Outstanding -	$2,575,000	
Less: Principal Payment - 5/1/23	($35,000)	
Less: Special Call - 11/1/23	($10,000)	
Less: Principal Payment - 5/1/24	($40,000)	
Less: Special Call - 5/1/24	($10,000)	
Less: Principal Payment - 5/1/25	($40,000)	
Current Bonds Outstanding	$2,440,000	

Page 7
Willow Creek
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts - Brevard County Fiscal Year 2026

ON ROLL ASSESSMENTS

Date	
Distribution	
Gross Amount	Discoumt/
Penalty	
Commission	
Interest	
Net Receipts	O&M Portion	2022
Debt Service	
Total	

11/14/25	
10/20/2025	
$	447.61	
$	23.50	
$	8.48	
$	-	
$	415.63	
$	253.70	
$	161.93	
$	415.63	
12/02/25	11/01-11/16/25	31,154.40	1,246.18	598.17	-	29,310.05	17,891.07	11,418.98	29,310.05	
12/11/25	11/17-11/30/25	353,134.80	14,125.78	6,780.18	-	332,228.84	202,794.96	129,433.88	332,228.84	
12/18/25	12/01-12/15/25	66,636.00	2,648.89	1,279.74	-	62,707.37	38,277.05	24,430.32	62,707.37	
01/07/26	12/16-12/31/25	4,457.99	133.74	86.48	-	4,237.77	2,586.77	1,651.00	4,237.77	
01/30/26	interest	-	-	-	641.58	641.58	641.58	-	641.58	
02/12/26	01/01-01/31/26	3,331.80	66.64	93.71	-	3,171.45	1,935.88	1,235.57	3,171.45	
03/06/26	02/01-02/28/26	1,665.90	16.66	32.98	-	1,616.26	1,616.26	-	1,616.26	
	TOTAL	$	460,828.50	$	18,261.39	$	8,879.74	$	641.58	$	434,328.95	$	265,997.27	$	168,331.68	$	434,328.95	

Page 8