VillaMar Community Development District

Meeting Agenda April 22, 2026

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VillaMar
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
April 15, 2026

Board of Supervisors Meeting
VillaMar Community Development District
Dear Board Members:

A Board of Supervisors Meeting of the VillaMar Community Development District will be held Wednesday, April 22, 2026 at 11:00 AM at the Offices of PRIME Community Management, 375 Avenue A SE, Winter Haven, Florida 33880.

Zoom Video Join Link: https://us06web.zoom.us/j/88146441262
Call-In Information: 1-646-876-9923
Meeting ID: 881 4644 1262

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 25, 2026 Board of Supervisors Meeting
Consideration of Resolution 2026-04 Approving the Proposed Fiscal Year 2026/2027 Budget (Suggested Date: July 22, 2026), Declaring Special Assessments, and Setting the Public Hearings on the Adoption of the Fiscal Year 2026/2027 Budget and the Imposition of Operations and Maintenance Assessments
Consideration of Resolution 2026-05 General Election Resolution & Announcement of Qualifying Period
Staff Reports
Attorney
Engineer
Field Manager’s Report
District Manager’s Report
Approval of Check Register
Balance Sheet & Income Statement
Presentation of Number of Registered Voters—1,603
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES

MINUTES OF MEETING VILLAMAR
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the VillaMar Community Development District was held on Wednesday, March 25, 2026 at 11:03 a.m. at the Offices of PRIME Community Management, 375 Avenue A SE, Winter Haven, Florida.

Present and constituting a quorum:

Brian Walsh	Vice Chairman
Bobbie Shockley	Assistant Secretary
Emily Hazelrig	Assistant Secretary Also, present were:
Jill Burns	District Manager, GMS
Meredith Hammock by Zoom	District Counsel, KVW
Marshall Tindall	Field Manager, GMS

The following is a summary of the discussions and actions taken at the March 25, 2026, VillaMar Community Development District’s Regular Board of Supervisors Meeting.

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order. Three Supervisors were present in person constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated there were no members of the public in person but one on Zoom and opened the public comment period on agenda items only. There were no comments.

THIRD ORDER OF BUSINESS	Approval of Minutes of the February 25, 2026 Board of Supervisors Meeting
Ms. Burns presented the meeting minutes from February 25, 2026 Board of Supervisors meeting and asked for any corrections, comments, or questions. The Board had no changes to the minutes.

On MOTION by Ms. Shockley, seconded by Ms. Hazelrig, with all in favor, the Minutes of the February 25, 2026 Board of Supervisors Meeting, were approved.

FOURTH ORDER OF BUSINESS	Public Hearing
Public Hearing on the Adoption of Amended and Restated Rules Relating to Parking & Parking Enforcement
Ms. Burns asked for a motion to open the public hearing. She noted the public hearing had been advertised.

On MOTION by Ms. Shockley, seconded by Ms. Hazelrig, with all in favor, Opening the Public Hearing, was approved.

Presentation of Map for Discussion Regarding Parking Policy Expansion
Ms. Burns stated the main change in the existing parking policy is the addition of Phase 6, which is now substantially complete. The policy previously applied to Phases 1 through 5 and will now also cover Phase 6. Parking areas are marked in green on the map, with yellow areas designated for mailbox parking, limited to five minutes to prevent long-term use. Signs at community entrances will indicate that on-street parking is only allowed where signage permits, and additional signs will highlight available parking areas. Phase 7 is not included in the policy yet and will be added once home construction in that phase is nearing completion.

Consideration of Resolution 2026-03 Adopting Amended and Restated Rules Relating to Parking & Parking Enforcement
Ms. Burns stated the updated parking policy introduces language changes that now apply to Phases 1 through 6. The main revisions clarify procedures regarding abandoned and broken-down vehicles, specifying that vehicles can be towed if they lack a license plate, have expired registration, are visibly non-operational, have not moved for seven days (with independent staff

verification), or are junked and undriveable. The policy also replaces the term "commercial vehicle" with "oversized vehicle," which includes vehicles heavier than a one-ton dual wheel pickup, motor homes, trailers, campers, semi-trailers, and similar types. These oversized vehicles are prohibited from parking on the street overnight between 10:00 PM and 6:00 AM and may be towed if found during those hours. Regular-sized vehicles with commercial advertising are now permitted, following legal recommendations related to free speech. The language changes aim to provide clarity for residents and towing vendors and only affect Phases 1 through 6 currently.

On MOTION by Ms. Shockley, seconded by Ms. Hazelrig, with all in favor, Resolution 2026-03 Adopting Amended and Restated Rules Relating to Parking & Parking Enforcement, was approved.

Presentation of Proposal for Parking Signage for Expansion Area
Ms. Burns stated the proposal for Phase 6 includes installing 46 "parking allowed" arrow signs and new posts, totaling $8,615.08. This signage aims to clarify designated parking areas and enable enforcement of towing regulations in Phase 6, aligning it with the signage already present in Phases 1 through 5. Ms. Burns noted that Mr. Tindall will order all the signs now that it has been approved and once they arrive they’ll be installed. Once there is confirmation that all the signage is installed, they will send a mailed notice to Phase 6. She explains the typical timeline and notification process for implementing a new parking policy. Installing many signs usually takes four to five weeks, followed by an additional week or two for finalization. Overall, Phase 6 is expected to be added in about six weeks, depending on the speed of sign installation. Residents in Phases 1 through 5 will not receive a new mailed notice, as they were already notified when their respective policies went into effect. Only Phase 6 will get a mailed notice, and a general announcement will also be sent out with updated maps and information, including details on the oversized vehicle provision and minor clarifications to the existing policy.

On MOTION by Ms. Shockley, seconded by Ms. Hazelrig, with all in favor, the Proposal for Parking Signage for Expansion Area, was approved.

Ms. Burns asked for motion to close the public hearing.

On MOTION by Ms. Shockley, seconded by Ms. Hazelrig, with all in favor, Closing the Public Hearing, was approved.

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Hammock had nothing to report.

Engineer
Ms. Burns stated there was no report from the engineer.

Field Manager’s Report
Mr. Tindall reviewed the Field Manager’s report. The report included a review of maintenance activities since the last meeting. Routine tasks such as toilet repairs, restroom provider adjustments, playground mulch redistribution, and gate minor fixes were completed. Groundskeepers continued mowing and general upkeep. Frost damage assessment is ongoing: ixoras are not recovering, but other plants like arbor and blue days show signs of improvement. Proposals for plant replacements are being prepared for consideration at the next meeting.
Recent rainfall has helped pond levels, though algal blooms remain an issue and are being treated by pond vendors. Bike rack usage at the amenity center is high, especially among students commuting to school. There are several single racks available, and options are being considered for their placement and possible expansion near the playground. Budget constraints may require using existing racks rather than purchasing new ones.
Additional updates include progress on Phase 7 with a new dog park and playground, completion of living installs, and insurance checks. Fog tracking arrangements were made in Phase 3 on the east side, with traps set to address hog activity around wetland areas. The team is monitoring results and adjusting as needed.

District Manager’s Report
Approval of Check Registers
Ms. Burns stated the check register is included in the agenda package for review. This is for January and February. She offered to take any questions.

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

Balance Sheet & Income Statement
Ms. Burns noted financial statements are in the agenda package for review. No action from the Board is necessary.

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

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

EIGHTH ORDER OF BUSINESS	Adjournment

On MOTION by Ms. Shockley, seconded by Ms. Hazelrig, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

RESOLUTION 2026-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VILLAMAR COMMUNITY DEVELOPMENT DISTRICT APPROVING PROPOSED BUDGETS FOR FISCAL YEAR 2027; DECLARING SPECIAL ASSESSMENTS TO FUND THE PROPOSED BUDGETS 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 VillaMar Community Development District (“District”) proposed budgets (“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 VILLAMAR 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 Street, 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:	Wednesday, July 22, 2026
HOUR:	11:00 a.m.
LOCATION:	Offices of PRIME Community Management
374 Avenue A SE Winter Haven, FL 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 Winter Haven and Polk 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 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 22ND DAY OF APRIL 2026.
ATTEST:	VILLAMAR
COMMUNITY DEVELOPMENT DISTRICT
By: 	

Secretary	Its: 	

Exhibit A:	Proposed Budget for Fiscal Year 2027

Exhibit A
Proposed Budget for Fiscal Year 2027

VillaMar
Community Development District

Proposed Budget
FY 2027

VillaMar	
Community Development District	
Proposed Budget	
General Fund	

Revenues						
Assessments - Tax Roll	$	1,260,612	$	1,180,387	$	80,225	$	1,260,612	$	1,510,080	
Assessments - Direct Bill (Unplatted P	20,706	15,530	5,177	20,706	-	
Developer Contributions	-	15,218	-	15,218	-	
Interest Income	5,000	9,373	3,000	12,373	7,000	
Miscellaneous Revenue	-	98,274	-	98,274	-	
Total Revenues	$  1,286,318	$	1,318,782	$	88,401	$ 1,407,183	$ 1,532,298	

Expenditures						
Administrative						
Supervisor Fees	$	12,000	$	2,600	$	6,000	$	8,600	$	12,000	
Engineering	7,500	7,068	12,932	20,000	20,000	
Attorney	25,000	6,200	18,800	25,000	25,000	
Attorney - Boundary Amendment	5,000	15,218	-	15,218	-	
Annual Audit	7,200	7,200	-	7,200	7,300	
Assessment Administration	10,300	10,300	-	10,300	10,815	
Bonds Amortization Filing	4,000	3,250	750	4,000	4,500	
Arbitrage	2,700	900	1,800	2,700	2,700	
Dissemination	10,300	5,150	5,150	10,300	10,815	
Trustee Fees	29,800	8,701	21,099	29,800	29,800	
Management Fees	45,964	22,982	22,982	45,964	50,000	
Information Technology	1,947	974	974	1,947	2,044	
Website Maintenance	1,298	649	649	1,298	1,363	
Postage & Delivery	3,000	647	2,353	3,000	3,000	
Insurance General Liability	7,000	6,793	-	6,793	7,473	
Copies	500	79	421	500	500	
Legal Advertising	3,160	5,451	4,549	10,000	5,500	
Office Supplies	500	78	422	500	500	
Other Current Charges	2,000	740	1,260	2,000	2,000	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Subtotal Administrative	$	179,343	$	105,155	$	100,141	$	205,295	$	195,485	

Operations & Maintenance						
Field Expenditures						
Field Management	$	23,175	$	11,588	$	11,588	$	23,175	$	30,000	
Landscape Maintenance	226,000	97,488	51,492	148,980	275,000	
Landscape Replacement	35,000	600	34,400	35,000	35,000	
Pond Maintenance	35,000	17,160	17,840	35,000	36,400	
Pond Maintenance - Trash Cleanup	-	-	-	-	5,000	
Fountain Maintenance	1,000	700	300	1,000	1,000	
Hog Trapping	-	-	-	-	6,280	
Streetlights	190,000	104,971	85,029	190,000	215,000	
Electric	5,000	1,168	3,832	5,000	5,000	
Water & Sewer	50,000	41,765	38,235	80,000	100,000	
Sidewalk & Asphalt Maintenance	5,000	5,692	-	5,692	5,000	
Irrigation Repairs	10,000	1,769	8,231	10,000	10,000	
General Repairs & Maintenance	30,000	9,976	20,024	30,000	38,000	
Property Insurance	27,500	14,053	-	14,053	20,000	
Reserve Study	-	-	-	-	7,500	
Contingency	25,000	1,085	23,915	25,000	25,000	
Subtotal Field Expenditures	$	662,675	$	308,016	$	294,884	$	602,900	$	814,180	

VillaMar	
Community Development District	
Proposed Budget	
General Fund	

Amenity Expenditures						
Security Services	72,000	4,426	35,574	40,000	65,000	
Pool Maintenance - Contract	$	70,900	$	17,560	$	17,900	$	35,460	$	72,693	
Pool Parts & Repairs	7,700	950	6,750	7,700	7,700	
Mitigation Monitoring	-	-	-	-	6,120	
Pest Control	2,000	300	300	600	2,480	
Janitorial Services	30,700	8,360	9,640	18,000	45,000	
Internet	5,000	1,282	1,484	2,766	5,640	
Playground & Furniture Lease	65,000	25,290	16,520	41,809	65,000	
Amenity - Electric	22,000	7,654	8,000	15,654	35,000	
Amenity - Water & Sewer	22,000	5,213	6,000	11,213	33,000	
Amenity Access Management	15,000	7,500	7,500	15,000	15,000	
Amenity Repairs & Maintenance	20,000	4,696	15,304	20,000	20,000	
Holiday Decorations	20,000	17,000	-	17,000	20,000	
Contingency	25,000	935	22,514	23,449	25,000	
Capital Outlay	-	98,274	-	98,274	-	
Subtotal Amenity Expenditures	$	377,300	$	199,440	$	147,486	$	346,925	$	417,633	

Total Operations & Maintenance	$  1,039,975	$	507,456	$	442,369	$	949,825	$ 1,231,813	

Total Expenditures	$  1,219,318	$	612,610	$	542,510	$ 1,155,120	$ 1,427,298	

Other Financing Sources/(Uses):

$	(67,000)	$	(236,845)	$	-	$	(236,845)	$	(105,000)	

Capital Reserves

Total Other Financing Uses	$	(67,000)	$	(236,845)	$	-	$	(236,845)	$	(105,000)	

Net Change in Fund Balance	$	-	$	469,327	$	(454,109)	$	15,218	$	-	

Gross Assessments	$	1,623,742
Less: Discounts & Collections 7%  $	113,662 
Net Assessments	 $ 1,510,080 

Product	Assessable Units	Total Net Assessment	Total Gross Assessment	FY 26
Gross Per Unit	FY 27
Gross Per Unit	Increase / (Decrease)	
Single Family	1791	$  1,510,080.25	$	1,623,742.20	$	756.84	$	906.61	$	150.00	

1791	$ 1,510,080.25	$ 1,623,742.20	

Table of Contents

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	General Fund

	General Fund Narrative

	Capital Reserve Fund

	Series 2019 Debt Service Fund

	Series 2019 Amortization Schedule

	Series 2020 Debt Service Fund

	Series 2020 Amortization Schedule

	Series 2022 A3 Debt Service Fund

	Series 2022 A3 Amortization Schedule

	Series 2022 A4 Debt Service Fund

	Series 2022 A4 Amortization Schedule

	Series 2023 A5 Debt Service Fund

	Series 2023 A5 Amortization Schedule

	Series 2024 A6 Debt Service Fund

	Series 2024 A6 Amortization Schedule

REVENUES	
Maintenance Assessements	
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.	
Interest
The District earns interest on the monthly average collected balance for each of their operating accounts.	

Expenditures - Administrative	
Supervisors Fees	
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated $200 per meeting in which they attend.	
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 currently has a contract with Kilinski Van Wyk, PLLC. to provide legal counsel services. This contract includes preparation for board meetings, review of contracts, review of agreements and resolutions and other research as directed by the Board of Supervisors and the District Manager.	
Attorney - Boundary Amendment	
The District currently has a contract with Kilinski Van Wyk, PLLC. to provide legal counsel services and supplemental boundary amendment services.	
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.	
Assessment Administration	
Expenditures with Governmental Management Services related to adminitration of the District's Assessment Roll.	
Bond Amortization Filing	
The District will contract with an independent certified public accountant to calculate and update the District’s Amortization on its Series 2019, Series 2020, Series 2022 Series 2023 and Series 2024 bonds as well as one other anticipated bond issuance.	
Arbitrage	
The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate
Liability on its Series 2019, Series 2020, Series 2022, Series 2023 and Series 2024 bonds as well as 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 with Governmental Management Services – Central Florida LLC is based upon the Series 2019, Series 2020, and Series 2022 bonds as well as one other anticipated bond issuance. The District has an agreement for $5000 for the first bond issuance, and an additional $1000 for each issuance after.	
Trustee Fees	
The District will incur trustee related costs with the issuance of its’ issued bonds.	
Management Fees	
The District has contracted with Governmental Management Services to provide Management, Accounting and Recording Secretary Services for the District. The services include, but not limited to, recording and transcription of board meetings, administrative services, budget preparation, all financial reporting, annual audits, etc.	
Information Technology	
Represents costs with Governmental Management Services – Central Florida LLC of information technology for the District
such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.	

Expenditures - Administrative (continued)	
Website Maintenance	
Represents the costs with Governmental Management Services 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 and Delivery	
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	
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.	
Copies	
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 general circulation.	
Office Supplies	
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.	
Other Current Charges	
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Due, Licenses & Subscriptions	
The District is required to pay an annual fee to Florida Department of Commerce for $175.	

Expenditures - Field	
Field Management	
Represents the costs of contracting services that provide onsite field management of contracts for the District such as landscape and lake maintenance. These services are provided by Governmental Management Services-Central Florida, LLC. Services provided include onsite inspections, meetings with contractors, monitoring of utility accounts, attend Board meetings and receive and respond to property owner phone calls and emails.	
Landscape Maintenance	
Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed. The District has contracted with Prince & Sons, Inc. to provide these services.	
Landscape Replacement	
Represents the estimated cost of replacing landscaping within the common areas of the District.	
Pond Maintenance	
Represents the estimated costs to maintain the ponds within the District’s boundaries. This service is provided by Solitude Lake Management.	
Pond Maintenance - Cleaup	
This would account for quarterly cleaning services around the ponds as an added day at $1,250.00 each event, driving side by sides around the ponds only focusing on trash up and maintenance.	
Electric - 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.	

Expenditures - Field (Continued)	
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.	
Property Insurance	
The District's Property 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.	
Contingency	
Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any field category.	
Expenditures - Amenity	
Pool Maintenance - Contract	
Represents the costs of regular cleaning and treatments of the District’s pools. The District is contracted with Resort Pool Services for these services.	
Security Services	
Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.	
Pool Maintenance - R&M	
Represents the costs of repairs and maintenance other than the contractual services of the District’s pools as they occur.	
Janitorial Services	
Represents the costs to provide janitorial services 3 times a week and supplies for the District’s amenity facilities. The District is contracted with CSS Clean Star Services of Central Florida, Inc. for these services.	
Janitorial Services - Seasonal	
Additonal services to consider (Pricing reflects BOTH amenities) +$320 - Extend seasonal services from 5 to 6 months of the year (April - Sept) +$300 - Extend extra seasonl garbage empties at pool from 5 to 6 months +$720 - Add a 5th Sunday Service visit for Summer Break months for 2 mo July/Aug) + $720 - Add Airfreshener services to restrooms (assumes 2 restrooms at each amenity) +$500 - Add an annual deep cleaning of tile and grout (February) +$120 - Extra service day Spring Break. Additional Services total: $2,680.00	
Janitorial Services - Dog waste	
Adds in x6 additional dog stations. Do we want to add these? Do we want to add more? Note: We added x6 stations last year from phase 1 to about phase 4. Assume $1000 per station ($600 yr service, $400 yr bags)	
Internet	
Internet service will be added for use at the Amenity Centers. This service is provided by Spectrum.	
Pest Control	
The District will incur costs for pest control treatments to its amenity facilities.	
Mitigation Monitoring	
The District will assign this expense to lake mitigation monitoring.	
Playground & Furniture Lease	
The District has entered into a leasing agreement for playgrounds and pool furniture installed in the community with WHFS, LLC and Bowdrop I, LLC. for the second amenity playground.	
Amenity - Electric	
Represents estimated electric charges for the District’s amenity facilities.	
Amenity – Water & Sewer	
Represents estimated water charges for the District’s amenity facilities.	

Expenditures - Amenity (Continued)	
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.	
Holiday Decorations	
Estimated cost for installation of holiday lights and décor as well as supplies.	
Contingency	
Represents funds allocated to expenses that the District could incur throughout the fiscal year that do not fit into any amenity category.	
Other Financing Uses	
Capital Reserves	
Funds collected and reserved for the replacement of and/or purchase of new capital improvements throughout the District.	

VillaMar	
Community Development District	
Proposed Budget	
Capital Reserve	

Adopted	Actuals	Projected	Projected	Adopted	
Budget	Thru	Next	Thru	Budget	
Description	FY2026	3/31/2026	6 Months	9/30/2026	FY 2027	

Revenues	
Carry Forward Surplus	
Interest Income	

$	141,650	$	(25,544)	$	-	$	(25,544)	$	179,819	
-	1,018	1,000	2,018	$	1,000	

Total Revenues	$	141,650	$	(24,526)	$	1,000	$	(23,526)	$	180,819	

Expenditures						
Chair Lift Replacement	$	13,500	$	13,500	$	-	$	13,500	$	-	
Furniture Replacement	20,000	13,822	6,178	20,000	-	
New Fountain - PH7	-	-	-	-	22,000	
Permanent Lighting - Front Entry	-	-	-	-	10,000	
Stormwater Maintenance	-	-	-	-	125,000	

Total Expenditures	$	33,500	$	27,322	$	6,178	$	33,500	$	157,000	

Other Financing Sources/(Uses):

$	67,000	$	236,845	$	-	$	236,845	$	105,000	

Capital Reserves

Total Other Financing Uses	$	67,000	$	236,845	$	-	$	236,845	$	105,000	

Net Change in Fund Balance	$	175,150	$	184,997	$	(5,178)	$	179,819	$	128,819	

VillaMar	
Community Development District	
Proposed Budget	
Series 2019 Area 1 Debt Service Fund	

Adopted	Actual	Projected	Projected	Adopted	
Budget	Thru	Next	Thru	Budget	
Description	FY2026	3/31/2026	6 Months	9/30/2026	FY 2027	

Revenues						
Assessments - Tax Roll	$	403,763	$	372,762	$	22,684	$	395,446	$	403,761	
Prepayments	-	8,317	-	8,317	-	
Interest Income	-	8,064	2,200	10,264	6,000	
Carry Forward Surplus	183,440	208,565	-	208,565	216,917	

Total Revenues	$	587,203	$	597,708	$	24,884	$	622,592	$	626,678	
Expenditures

Interest - 11/1	$	137,838	$	137,838	$	-	$	137,838	$	135,238	
Interest - 5/1	137,838	-	137,838	137,838	135,238	
Principal - 5/1	130,000	-	130,000	130,000	135,000	

Total Expenditures	$	405,675	$	137,838	$	267,838	$	405,675	$	405,475	

Net Change in Fund Balance	$	181,528	$	459,870	$	(242,954)	$	216,917	$	221,203	

Interest Expense 11/1/27	$	132,538	
Total	$	132,538	

Product	Assessab le Units	Total Net Assessment	Total Gross Assessment	FY 26	Gross Per Unit	FY 27	Gross Per Unit	Increase / (Decrease)	

Single Family	333	$	403,761.43	$	434,152.08	$	1,303.76	$	1,303.76	$	-	

333	$	403,761.43	$	434,152.08	

VillaMar	
Community Development District	
Series 2019 Special Assessment Bonds	
Amortization Schedule	

Date	Balance	Coupon	Principal	Interest	Total	

05/01/25	
$	5,975,000	
4.000%	
$	125,000	
$	140,338	
$	-	
11/01/25	5,850,000	4.000%	-	137,838	403,175	
05/01/26	5,850,000	4.000%	130,000	137,838	-	
11/01/26	5,720,000	4.000%	-	135,238	403,075	
05/01/27	5,720,000	4.000%	135,000	135,238	-	
11/01/27	5,585,000	4.000%	-	132,538	402,775	
05/01/28	5,585,000	4.000%	140,000	132,538	-	
11/01/28	5,445,000	4.000%	-	129,738	402,275	
05/01/29	5,445,000	4.000%	145,000	129,738	-	
11/01/29	5,300,000	4.625%	-	126,838	401,575	
05/01/30	5,300,000	4.625%	150,000	126,838	-	
11/01/30	5,150,000	4.625%	-	123,369	400,206	
05/01/31	5,150,000	4.625%	160,000	123,369	-	
11/01/31	4,990,000	4.625%	-	119,669	403,038	
05/01/32	4,990,000	4.625%	165,000	119,669	-	
11/01/32	4,825,000	4.625%	-	115,853	400,522	
05/01/33	4,825,000	4.625%	175,000	115,853	-	
11/01/33	4,650,000	4.625%	-	111,806	402,659	
05/01/34	4,650,000	4.625%	180,000	111,806	-	
11/01/34	4,470,000	4.625%	-	107,644	399,450	
05/01/35	4,470,000	4.625%	190,000	107,644	-	
11/01/35	4,280,000	4.625%	-	103,250	400,894	
05/01/36	4,280,000	4.625%	200,000	103,250	-	
11/01/36	4,080,000	4.625%	-	98,625	401,875	
05/01/37	4,080,000	4.625%	210,000	98,625	-	
11/01/37	3,870,000	4.625%	-	93,769	402,394	
05/01/38	3,870,000	4.625%	220,000	93,769	-	
11/01/38	3,650,000	4.625%	-	88,681	402,450	
05/01/39	3,650,000	4.625%	230,000	88,681	-	
11/01/39	3,420,000	4.875%	-	83,363	402,044	
05/01/40	3,420,000	4.875%	240,000	83,363	-	
11/01/40	3,180,000	4.875%	-	77,513	400,875	
05/01/41	3,180,000	4.875%	255,000	77,513	-	
11/01/41	2,925,000	4.875%	-	71,297	403,809	
05/01/42	2,925,000	4.875%	265,000	71,297	-	
11/01/42	2,660,000	4.875%	-	64,838	401,134	
05/01/43	2,660,000	4.875%	280,000	64,838	-	
11/01/43	2,380,000	4.875%	-	58,013	402,850	
05/01/44	2,380,000	4.875%	295,000	58,013	-	
11/01/44	2,085,000	4.875%	-	50,822	403,834	
05/01/45	2,085,000	4.875%	305,000	50,822	-	
11/01/45	1,780,000	4.875%	-	43,388	399,209	
05/01/46	1,780,000	4.875%	320,000	43,388	-	
11/01/46	1,460,000	4.875%	-	35,588	398,975	
05/01/47	1,460,000	4.875%	340,000	35,588	-	
11/01/47	1,120,000	4.875%	-	27,300	402,888	
05/01/48	1,120,000	4.875%	355,000	27,300	-	
11/01/48	765,000	4.875%	-	18,647	400,947	
05/01/49	765,000	4.875%	375,000	18,647	-	
11/01/49	390,000	4.875%	-	9,506	403,153	
05/01/50	390,000	4.875%	390,000	9,506	399,506	

$	5,975,000	$	4,470,588	$	10,445,588	

VillaMar	
Community Development District	
Proposed Budget	
Series 2020 Area 2 Debt Service Fund	

Adopted	Actual	Projected	Projected	Adopted	
Budget	Thru	Next	Thru	Budget	
Description	FY2026	3/31/2026	6 Months	9/30/2026	FY 2027	

Revenues						
Assessments - Tax Roll	$	369,050	$	340,715	$	28,334	$	369,050	$	369,050	
Interest Income	5,000	7,296	2,000	9,296	5,000	
Carry Forward Surplus	179,457	180,837	-	180,837	191,095	

Total Revenues	$	553,507	$	528,849	$	30,334	$	559,183	$	565,145	

Expenditures	
Interest - 11/1	
Interest - 5/1	
Principal - 5/1	

$	114,044	$	114,044	$	-	$	114,044	$	111,804	
114,044	-	114,044	114,044	111,804	
140,000	-	140,000	140,000	145,000	

Total Expenditures	$	368,088	$	114,044	$	254,044	$	368,088	$	368,608	

Net Change in Fund Balance	$	185,419	$	414,805	$	(223,709)	$	191,095	$	196,538	

Interest Expense 11/1/27	$	109,484	
Total	$	109,484	

Product	Assessable Units	Total Net Assessment	Total Gross Assessment	FY 26	Gross Per Unit	FY 27	Gross Per Unit	Increase / (Decrease)	

Single Family - Adams	97	$	130,949.74	$	140,806.17	$	1,451.61	$	1,451.61	$	-	
Single Family - D.R. Horton	103	$	128,750.38	$	138,441.27	$	1,344.09	$	1,344.09	$	-	
Single Family	81	$	109,349.78	$	117,580.41	$	1,451.61	$	1,451.61	$	-	

281	$	369,049.90	$	396,827.85	

VillaMar	
Community Development District	
Series 2020 Special Assessment Bonds	
Amortization Schedule	

Date	Balance	Coupon	Principal	Interest	Total	

05/01/25	$	6,110,000	2.625%	$	135,000	$	115,816	$	-	
11/01/25	5,975,000	3.200%	-	114,044	364,859	
05/01/26	5,975,000	3.200%	140,000	114,044	-	
11/01/26	5,835,000	3.200%	-	111,804	365,848	
05/01/27	5,835,000	3.200%	145,000	111,804	-	
11/01/27	5,690,000	3.200%	-	109,484	366,288	
05/01/28	5,690,000	3.200%	150,000	109,484	-	
11/01/28	5,540,000	3.200%	-	107,084	366,568	
05/01/29	5,540,000	3.200%	155,000	107,084	-	
11/01/29	5,385,000	3.200%	-	104,604	366,688	
05/01/30	5,385,000	3.200%	160,000	104,604	-	
11/01/30	5,225,000	3.750%	-	102,044	366,648	
05/01/31	5,225,000	3.750%	165,000	102,044	-	
11/01/31	5,060,000	3.750%	-	98,950	365,994	
05/01/32	5,060,000	3.750%	170,000	98,950	-	
11/01/32	4,890,000	3.750%	-	95,763	364,713	
05/01/33	4,890,000	3.750%	180,000	95,763	-	
11/01/33	4,710,000	3.750%	-	92,388	368,150	
05/01/34	4,710,000	3.750%	185,000	92,388	-	
11/01/34	4,525,000	3.750%	-	88,919	366,306	
05/01/35	4,525,000	3.750%	190,000	88,919	-	
11/01/35	4,335,000	3.750%	-	85,356	364,275	
05/01/36	4,335,000	3.750%	200,000	85,356	-	
11/01/36	4,135,000	3.750%	-	81,606	366,963	
05/01/37	4,135,000	3.750%	205,000	81,606	-	
11/01/37	3,930,000	3.750%	-	77,763	364,369	
05/01/38	3,930,000	3.750%	215,000	77,763	-	
11/01/38	3,715,000	3.750%	-	73,731	366,494	
05/01/39	3,715,000	3.750%	225,000	73,731	-	
11/01/39	3,490,000	3.750%	-	69,513	368,244	
05/01/40	3,490,000	3.750%	230,000	69,513	-	
11/01/40	3,260,000	3.750%	-	65,200	364,713	
05/01/41	3,260,000	4.000%	240,000	65,200	-	
11/01/41	3,020,000	4.000%	-	60,400	365,600	
05/01/42	3,020,000	4.000%	250,000	60,400	-	
11/01/42	2,770,000	4.000%	-	55,400	365,800	
05/01/43	2,770,000	4.000%	260,000	55,400	-	
11/01/43	2,510,000	4.000%	-	50,200	365,600	
05/01/44	2,510,000	4.000%	270,000	50,200	-	
11/01/44	2,240,000	4.000%	-	44,800	365,000	
05/01/45	2,240,000	4.000%	285,000	44,800	-	
11/01/45	1,955,000	4.000%	-	39,100	368,900	
05/01/46	1,955,000	4.000%	295,000	39,100	-	
11/01/46	1,660,000	4.000%	-	33,200	367,300	
05/01/47	1,660,000	4.000%	305,000	33,200	-	
11/01/47	1,355,000	4.000%	-	27,100	365,300	
05/01/48	1,355,000	4.000%	320,000	27,100	-	
11/01/48	1,035,000	4.000%	-	20,700	367,800	
05/01/49	1,035,000	4.000%	330,000	20,700	-	
11/01/49	705,000	4.000%	-	14,100	364,800	
05/01/50	705,000	4.000%	345,000	14,100	-	
11/01/50	360,000	4.000%	-	7,200	366,300	
05/01/51	360,000	4.000%	360,000	7,200	367,200	

$	6,110,000	$	3,776,716	$	9,886,716	

VillaMar	
Community Development District	
Proposed Budget	
Series 2022 Area 3 Debt Service Fund	

Adopted	Actual	Projected	Projected	Adopted	
Budget	Thru	Next	Thru	Budget	
Description	FY2026	3/31/2026	6 Months	9/30/2026	FY 2027	

Revenues						
Assessments - Tax Roll	$	138,905	$	128,241	$	10,665	$	138,905	$	138,905	
Interest Income	1,000	3,450	1,000	4,450	1,000	
Carry Forward Surplus	139,217	139,762	-	139,762	147,329	

Total Revenues	$	279,122	$	271,452	$	11,665	$	283,117	$	287,235	

Expenditures	
Interest - 11/1	
Principal - 11/1	
Interest - 5/1	

$	43,284	$	43,284	$	-	$	43,284	$	42,503	
50,000	50,000	-	50,000	50,000	
42,503	-	42,503	42,503	41,722	

Total Expenditures	$	135,788	$	93,284	$	42,503	$	135,788	$	134,225	

Net Change in Fund Balance	$	143,335	$	178,168	$	(30,838)	$	147,329	$	153,010	

Interest Expense 11/1/27	$	41,722	
Principal Expense 11/1/27	$	55,000	
Total	$	96,722	

Product	Assessable Units	Total Net Assessment	Total Gross Assessment	FY 26	Gross Per Unit	FY 27	Gross Per Unit	Increase / (Decrease)	

Single Family	83	$	103,394.46	$	111,176.84	$	1,339.48	$	1,339.48	$	-	
Single Family - Paid Down	57	$	35,510.87	$	38,183.73	$	669.89	$	669.89	$	-	

140	$	138,905.33	$	149,360.57	

VillaMar	
Community Development District	
Series 2022 A3 Special Assessment Bonds	
Amortization Schedule	

Date	Balance	Coupon	Principal	Interest	Total	
05/01/25	$	2,235,000	3.125%	$	-	$	43,284	$	-	
11/01/25	2,235,000	3.125%	50,000	43,284	136,569	
05/01/26	2,185,000	3.125%	-	42,503	-	
11/01/26	2,185,000	3.125%	50,000	42,503	135,006	
05/01/27	2,135,000	3.125%	-	41,722	-	
11/01/27	2,135,000	3.125%	55,000	41,722	138,444	
05/01/28	2,080,000	3.500%	-	40,863	-	
11/01/28	2,080,000	3.500%	55,000	40,863	136,725	
05/01/29	2,025,000	3.500%	-	39,900	-	
11/01/29	2,025,000	3.500%	55,000	39,900	134,800	
05/01/30	1,970,000	3.500%	-	38,938	-	
11/01/30	1,970,000	3.500%	60,000	38,938	137,875	
05/01/31	1,910,000	3.500%	-	37,888	-	
11/01/31	1,910,000	3.500%	60,000	37,888	135,775	
05/01/32	1,850,000	3.500%	-	36,838	-	
11/01/32	1,850,000	3.500%	65,000	36,838	138,675	
05/01/33	1,785,000	4.000%	-	35,700	-	
11/01/33	1,785,000	4.000%	65,000	35,700	136,400	
05/01/34	1,720,000	4.000%	-	34,400	-	
11/01/34	1,720,000	4.000%	65,000	34,400	133,800	
05/01/35	1,655,000	4.000%	-	33,100	-	
11/01/35	1,655,000	4.000%	70,000	33,100	136,200	
05/01/36	1,585,000	4.000%	-	31,700	-	
11/01/36	1,585,000	4.000%	75,000	31,700	138,400	
05/01/37	1,510,000	4.000%	-	30,200	-	
11/01/37	1,510,000	4.000%	75,000	30,200	135,400	
05/01/38	1,435,000	4.000%	-	28,700	-	
11/01/38	1,435,000	4.000%	80,000	28,700	137,400	
05/01/39	1,355,000	4.000%	-	27,100	-	
11/01/39	1,355,000	4.000%	80,000	27,100	134,200	
05/01/40	1,275,000	4.000%	-	25,500	-	
11/01/40	1,275,000	4.000%	85,000	25,500	136,000	
05/01/41	1,190,000	4.000%	-	23,800	-	
11/01/41	1,190,000	4.000%	90,000	23,800	137,600	
05/01/42	1,100,000	4.000%	-	22,000	-	
11/01/42	1,100,000	4.000%	90,000	22,000	134,000	
05/01/43	1,010,000	4.000%	-	20,200	-	
11/01/43	1,010,000	4.000%	95,000	20,200	135,400	
05/01/44	915,000	4.000%	-	18,300	-	
11/01/44	915,000	4.000%	100,000	18,300	136,600	
05/01/45	815,000	4.000%	-	16,300	-	
11/01/45	815,000	4.000%	105,000	16,300	137,600	
05/01/46	710,000	4.000%	-	14,200	-	
11/01/46	710,000	4.000%	110,000	14,200	138,400	
05/01/47	600,000	4.000%	-	12,000	-	
11/01/47	600,000	4.000%	110,000	12,000	134,000	
05/01/48	490,000	4.000%	-	9,800	-	
11/01/48	490,000	4.000%	115,000	9,800	134,600	
05/01/49	375,000	4.000%	-	7,500	-	
11/01/49	375,000	4.000%	120,000	7,500	135,000	
05/01/50	255,000	4.000%	-	5,100	-	
11/1/1950	255,000	4.000%	125,000	5,100	135,200	
5/1/1951	130,000	4.000%	-	2,600	-	
11/1/1951	130,000	4.000%	130,000	2,600	135,200	

$	2,235,000	$	1,440,269	$	3,675,269	

VillaMar	
Community Development District	
Proposed Budget	
Series 2022 Area 4 Debt Service Fund	

Adopted	Actual	Projected	Projected	Adopted	
Budget	Thru	Next	Thru	Budget	
Description	FY2026	3/31/2026	6 Months	9/30/2026	FY 2027	

Revenues						
Assessments - Tax Roll	$	249,798	$	230,619	$	19,179	$	249,798	$	249,798	
Interest Income	-	4,992	2,000	6,992	-	
Carry Forward Surplus	128,001	127,520	-	127,520	133,022	

Total Revenues	$	377,799	$	363,131	$	21,179	$	384,309	$	382,820	

Expenditures	
Interest - 11/1	
Interest - 5/1	
Principal - 5/1	

$	80,644	$	80,644	$	-	$	80,644	$	79,181	
80,644	-	80,644	80,644	79,181	
90,000	-	90,000	90,000	90,000	

Total Expenditures	$	251,288	$	80,644	$	170,644	$	251,288	$	248,363	

Net Change in Fund Balance	$	126,511	$	282,487	$	(149,465)	$	133,022	$	134,457	

Interest Expense 11/1/27	$	77,719	
Total	$	77,719	

Product	Assessable Units	Total Net Assessment	Total Gross Assessment	FY 26	Gross Per Unit	FY 27	Gross Per Unit	Increase / (Decrease)	

Single Family	200	$	249,798.00	$	268,600.00	$	1,343.00	$	1,343.00	$	-	

200	$	249,798.00	$	268,600.00	

VillaMar	
Community Development District	
Series 2022 A4 Special Assessment Bonds	
Amortization Schedule	

Date	Balance	Coupon	Principal	Interest	Total	
05/01/25	$	4,135,000	3.250%	$	85,000	$	82,025	$	-	
11/01/25	4,050,000	3.250%	-	80,644	247,669	
05/01/26	3,870,000	3.250%	90,000	80,644	-	
11/01/26	3,870,000	3.250%	-	79,181	249,825	
05/01/27	3,870,000	3.250%	90,000	79,181	-	
11/01/27	3,870,000	3.625%	-	77,719	246,900	
05/01/28	3,870,000	3.625%	95,000	77,719	-	
11/01/28	3,775,000	3.625%	-	75,997	248,716	
05/01/29	3,775,000	3.625%	95,000	75,997	-	
11/01/29	3,680,000	3.625%	-	74,275	245,272	
05/01/30	3,680,000	3.625%	100,000	74,275	-	
11/01/30	3,365,000	3.625%	-	72,463	246,738	
05/01/31	3,365,000	3.625%	105,000	72,463	-	
11/01/31	3,365,000	3.625%	-	70,559	248,022	
05/01/32	3,365,000	3.625%	110,000	70,559	-	
11/01/32	3,365,000	4.000%	-	68,566	249,125	
05/01/33	3,365,000	4.000%	110,000	68,566	-	
11/01/33	3,255,000	4.000%	-	66,366	244,931	
05/01/34	3,255,000	4.000%	115,000	66,366	-	
11/01/34	3,140,000	4.000%	-	64,066	245,431	
05/01/35	3,140,000	4.000%	120,000	64,066	-	
11/01/35	3,020,000	4.000%	-	61,666	245,731	
05/01/36	3,020,000	4.000%	125,000	61,666	-	
11/01/36	2,895,000	4.000%	-	59,166	245,831	
05/01/37	2,895,000	4.000%	130,000	59,166	-	
11/01/37	2,765,000	4.000%	-	56,566	245,731	
05/01/38	2,765,000	4.000%	135,000	56,566	-	
11/01/38	2,630,000	4.000%	-	53,866	245,431	
05/01/39	2,630,000	4.000%	140,000	53,866	-	
11/01/39	2,490,000	4.000%	-	51,066	244,931	
05/01/40	2,490,000	4.000%	150,000	51,066	-	
11/01/40	2,025,000	4.000%	-	48,066	249,131	
05/01/41	2,025,000	4.000%	155,000	48,066	-	
11/01/41	2,025,000	4.000%	-	44,966	248,031	
05/01/42	2,025,000	4.000%	160,000	44,966	-	
11/01/42	2,025,000	4.125%	-	41,766	246,731	
05/01/43	2,025,000	4.125%	165,000	41,766	-	
11/01/43	1,860,000	4.125%	-	38,363	245,128	
05/01/44	1,860,000	4.125%	175,000	38,363	-	
11/01/44	1,685,000	4.125%	-	34,753	248,116	
05/01/45	1,685,000	4.125%	180,000	34,753	-	
11/01/45	1,505,000	4.125%	-	31,041	245,794	
05/01/46	1,505,000	4.125%	190,000	31,041	-	
11/01/46	1,315,000	4.125%	-	27,122	248,163	
05/01/47	1,315,000	4.125%	195,000	27,122	-	
11/01/47	1,120,000	4.125%	-	23,100	245,222	
05/01/48	1,120,000	4.125%	205,000	23,100	-	
11/01/48	915,000	4.125%	-	18,872	246,972	
05/01/49	915,000	4.125%	215,000	18,872	-	
11/01/49	700,000	4.125%	-	14,438	248,309	
05/01/50	700,000	4.125%	225,000	14,438	-	
11/01/50	475,000	4.125%	-	9,797	249,234	
05/01/51	475,000	4.125%	235,000	9,797	-	
11/01/51	240,000	4.125%	-	4,950	249,747	
05/01/52	240,000	4.125%	240,000	4,950	244,950	
			$	4,135,000	$	2,780,813	$	6,915,813	

VillaMar	
Community Development District	
Proposed Budget	
Series 2023 Area 5 Debt Service Fund	

Adopted	Actual	Projected	Projected	Adopted	
Budget	Thru	Next	Thru	Budget	
Description	FY2026	3/31/2026	6 Months	9/30/2026	FY 2027	

Revenues						
Assessments - Tax Roll	$	538,103	$	472,556	$	65,547	$	538,103	$	511,854	
Prepayments	-	173,452	-	173,452	-	
Interest Income	5,000	11,908	5,000	16,908	5,000	
Carry Forward Surplus	350,715	399,501	-	399,501	393,931	

Total Revenues	$	893,818	$  1,057,417	$	70,547	$  1,127,964	$	910,785	

Expenditures	
Interest - 11/1	
Special Call - 11/1	
Interest - 5/1	
Principal - 5/1	

$	203,881	$	205,152	$	-	$	205,152	$	201,078	
-	210,000	-	210,000	-	
203,881	-	203,881	203,881	201,078	
115,000	-	115,000	115,000	120,000	

Total Expenditures	$	522,763	$	415,152	$	318,881	$	734,033	$	522,156	

Net Change in Fund Balance	$	371,055	$	642,265	$	(248,334)	$	393,931	$	388,629	

Interest Expense 11/1/27	$	198,153	
Total	$	198,153	

Product	Assessable Units	Total Net Assessment	Total Gross Assessment	FY 26	Gross Per Unit	FY 27	Gross Per Unit	Increase / (Decrease)	

Single Family	376	$	469,980.41	$	505,355.28	$	1,344.03	$	1,344.03	$	-	
Single Family	67	$	41,873.57	$	45,025.34	$	672.02	$	672.02	$	-	

443	$	511,853.98	$	550,380.62	

VillaMar	
Community Development District	
Series 2023 A5 Special Assessment Bonds	
Amortization Schedule	

Date	Balance	Coupon	Principal	Interest	Total	
05/01/25	7,560,000	4.875%	$	190,000	$	212,344	$	-	
08/01/25	7,370,000	4.875%	125,000	-		
11/01/25	7,245,000	4.875%	-	203,881	731,225	
05/01/26	7,245,000	4.875%	115,000	203,881		
11/01/26	7,130,000	4.875%	-	201,078	519,959	
05/01/27	7,130,000	4.875%	120,000	201,078		
11/01/27	7,010,000	4.875%	-	198,153	519,231	
05/01/28	7,010,000	4.875%	125,000	198,153		
11/01/28	6,885,000	4.875%	-	195,106	518,259	
05/01/29	6,885,000	4.875%	130,000	195,106		
11/01/29	6,755,000	4.875%	-	191,938	517,044	
05/01/30	6,755,000	4.875%	135,000	191,938		
11/01/30	6,620,000	5.625%	-	188,647	515,584	
05/01/31	6,620,000	5.625%	145,000	188,647		
11/01/31	6,475,000	5.625%	-	184,569	518,216	
05/01/32	6,475,000	5.625%	155,000	184,569		
11/01/32	6,320,000	5.625%	-	180,209	519,778	
05/01/33	6,320,000	5.625%	160,000	180,209		
11/01/33	6,160,000	5.625%	-	175,709	515,919	
05/01/34	6,160,000	5.625%	170,000	175,709		
11/01/34	5,990,000	5.625%	-	170,928	516,638	
05/01/35	5,990,000	5.625%	180,000	170,928		
11/01/35	5,810,000	5.625%	-	165,866	516,794	
05/01/36	5,810,000	5.625%	190,000	165,866		
11/01/36	5,620,000	5.625%	-	160,522	516,388	
05/01/37	5,620,000	5.625%	200,000	160,522		
11/01/37	5,420,000	5.625%	-	154,897	515,419	
05/01/38	5,420,000	5.625%	215,000	154,897		
11/01/38	5,205,000	5.625%	-	148,850	518,747	
05/01/39	5,205,000	5.625%	225,000	148,850		
11/01/39	4,980,000	5.625%	-	142,522	516,372	
05/01/40	4,980,000	5.625%	240,000	142,522		
11/01/40	4,740,000	5.625%	-	135,772	518,294	
05/01/41	4,740,000	5.625%	255,000	135,772		
11/01/41	4,485,000	5.625%	-	128,600	519,372	
05/01/42	4,485,000	5.625%	265,000	128,600		
11/01/42	4,220,000	5.625%	-	121,147	514,747	
05/01/43	4,220,000	5.625%	285,000	121,147		
11/01/43	3,935,000	5.625%	-	113,131	519,278	
05/01/44	3,935,000	5.750%	300,000	113,131		
11/01/44	3,635,000	5.750%	-	104,506	517,638	
05/01/45	3,635,000	5.750%	315,000	104,506		
11/01/45	3,320,000	5.750%	-	95,450	514,956	
05/01/46	3,320,000	5.750%	335,000	95,450		
11/01/46	2,985,000	5.750%	-	85,819	516,269	
05/01/47	2,985,000	5.750%	355,000	85,819		
11/01/47	2,630,000	5.750%	-	75,613	516,431	
05/01/48	2,630,000	5.750%	375,000	75,613		
11/01/48	2,255,000	5.750%	-	64,831	515,444	
05/01/49	2,255,000	5.750%	400,000	64,831		
11/01/49	1,855,000	5.750%	-	53,331	518,163	
05/01/50	1,855,000	5.750%	425,000	53,331		
11/01/50	1,430,000	5.750%	-	41,113	519,444	
05/01/51	1,430,000	5.750%	450,000	41,113		
11/01/51	980,000	5.750%	-	28,175	519,288	
05/01/52	980,000	5.750%	475,000	28,175		
11/01/52	505,000	5.750%	-	14,519	517,694	
05/01/53	505,000	5.750%	505,000	14,519	519,519	
			$	7,560,000	$	7,662,106	$  15,222,106	

VillaMar	
Community Development District	
Proposed Budget	
Series 2024 Area 6 Debt Service Fund	

Proposed	Actual	Projected	Projected	Adopted	
Budget	Thru	Next	Thru	Budget	
Description	FY2026	3/31/2026	6 Months	9/30/2026	FY 2027	

Revenues						
Assessments - Direct	$	603,000	$	556,703	$	46,297	$	603,000	$	603,000	
Interest Income	20,000	14,038	7,000	21,038	15,000	
Carry Forward Surplus	343,608	296,587	-	296,587	343,608	

Total Revenues	$	966,608	$	867,329	$	53,297	$	920,625	$	961,608	

Expenditures	
Interest - 11/1	
Interest - 5/1	
Principal - 5/1	

$	237,884	$	237,884	$	-	$	237,884	$	234,878	
237,884	-	237,884	237,884	234,878	
130,000	-	130,000	130,000	135,000	

Total Expenditures	$	605,769	$	237,884	$	367,884	$	605,769	$	604,756	

Net Change in Fund Balance	$	360,839	$	629,444	$	(314,588)	$	314,856	$	356,852	

Interest Expense 11/1/27	$	231,756	
Total	$	231,756	

Product	Assessable Units	Total Net Assessment	Total Gross Assessment	FY 26	Gross Per Unit	FY 27	Gross Per Unit	Increase / (Decrease)	

Single Family - Meritage	150	$	202,348.94	$	217,579.50	$	1,450.53	$	1,450.53	$	-	
Single Family	243	$	400,650.89	$	430,807.41	$	1,772.87	$	1,772.87	$	-	

393	$	602,999.83	$	648,386.91	

VillaMar	
Community Development District	
Series 2024 Special Assessment Bonds	
Amortization Schedule	

Date	Balance	Coupon	Prinicpal	Interest	Total	
05/01/25	$	8,700,000	4.625%	$	120,000	$	240,659	$	-	
11/01/25	8,580,000	4.625%	-	237,884	598,544	
05/01/26	8,580,000	4.625%	130,000	237,884	-	
11/01/26	8,450,000	4.625%	-	234,878	602,763	
05/01/27	8,450,000	4.625%	135,000	234,878	-	
11/01/27	8,315,000	4.625%	-	231,756	601,634	
05/01/28	8,315,000	4.625%	140,000	231,756	-	
11/01/28	8,175,000	4.625%	-	228,519	600,275	
05/01/29	8,175,000	4.625%	145,000	228,519	-	
11/01/29	8,030,000	4.625%	-	225,166	598,684	
05/01/30	8,030,000	4.625%	155,000	225,166	-	
11/01/30	7,875,000	4.625%	-	221,581	601,747	
05/01/31	7,875,000	4.625%	160,000	221,581	-	
11/01/31	7,715,000	5.500%	-	217,881	599,463	
05/01/32	7,715,000	5.500%	170,000	217,881	-	
11/01/32	7,545,000	5.500%	-	213,206	601,088	
05/01/33	7,545,000	5.500%	180,000	213,206	-	
11/01/33	7,365,000	5.500%	-	208,256	601,463	
05/01/34	7,365,000	5.500%	190,000	208,256	-	
11/01/34	7,175,000	5.500%	-	203,031	601,288	
05/01/35	7,175,000	5.500%	200,000	203,031	-	
11/01/35	6,975,000	5.500%	-	197,531	600,563	
05/01/36	6,975,000	5.500%	210,000	197,531	-	
11/01/36	6,765,000	5.500%	-	191,756	599,288	
05/01/37	6,765,000	5.500%	225,000	191,756	-	
11/01/37	6,540,000	5.500%	-	185,569	602,325	
05/01/38	6,540,000	5.500%	235,000	185,569	-	
11/01/38	6,305,000	5.500%	-	179,106	599,675	
05/01/39	6,305,000	5.500%	250,000	179,106	-	
11/01/39	6,055,000	5.500%	-	172,231	601,338	
05/01/40	6,055,000	5.500%	265,000	172,231	-	
11/01/40	5,790,000	5.500%	-	164,944	602,175	
05/01/41	5,790,000	5.500%	280,000	164,944	-	
11/01/41	5,510,000	5.500%	-	157,244	602,188	
05/01/42	5,510,000	5.500%	295,000	157,244	-	
11/01/42	5,215,000	5.500%	-	149,131	601,375	
05/01/43	5,215,000	5.500%	310,000	149,131	-	
11/01/43	4,905,000	5.500%	-	140,606	599,738	
05/01/44	4,905,000	5.500%	330,000	140,606	-	
11/01/44	4,575,000	5.750%	-	131,531	602,138	
05/01/45	4,575,000	5.750%	350,000	131,531	-	
11/01/45	4,225,000	5.750%	-	121,469	603,000	
05/01/46	4,225,000	5.750%	370,000	121,469	-	
11/01/46	3,855,000	5.750%	-	110,831	602,300	
05/01/47	3,855,000	5.750%	390,000	110,831	-	
11/01/47	3,465,000	5.750%	-	99,619	600,450	
05/01/48	3,465,000	5.750%	415,000	99,619	-	
11/01/48	3,050,000	5.750%	-	87,688	602,306	
05/01/49	3,050,000	5.750%	440,000	87,688	-	
11/01/49	2,610,000	5.750%	-	75,038	602,725	
05/01/50	2,610,000	5.750%	465,000	75,038	-	
11/01/50	2,145,000	5.750%	-	61,669	601,706	
05/01/51	2,145,000	5.750%	490,000	61,669	-	
11/01/51	1,655,000	5.750%	-	47,581	599,250	
05/01/52	1,655,000	5.750%	520,000	47,581	-	
11/01/52	1,135,000	5.750%	-	32,631	600,213	
05/01/53	1,135,000	5.750%	550,000	32,631	-	
11/01/53	585,000	5.750%	-	16,819	599,450	
05/01/54	585,000	5.750%	585,000	16,819	601,819	
			$	8,700,000	$	9,330,966	$	18,030,966	

Section V

RESOLUTION 2026-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE VILLAMAR	COMMUNITY	DEVELOPMENT	DISTRICT IMPLEMENTING SECTION 190.006(3)(A)2.C., FLORIDA STATUTES AND INSTRUCTING THE POLK COUNTY SUPERVISOR OF ELECTIONS TO CONDUCT THE DISTRICT’S GENERAL ELECTION; PROVIDING FOR COMPENSATION; SETTING FORTH THE TERMS OF OFFICE; AUTHORIZING NOTICE OF THE QUALIFYING PERIOD; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, the VillaMar Community Development District (the “District”) is a local unit of special-purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within Polk County, Florida;

WHEREAS, the Board of Supervisors of the District (the “Board”) seeks to implement Section 190.006(3)(a)2.c., Florida Statutes, and to instruct the Supervisor of Elections for Polk County, Florida (“Supervisor of Elections”), to conduct the District’s elections by the qualified electors of the District at the 2026 general election (“General Election”).

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

CURRENT BOARD MEMBERS. The Board is currently made up of the following individuals, seats and terms:

Seat Number	Supervisor	Term Expiration Date	
1	Bobbie Shockley	November 2028	
2	Emily Hazelrig	November 2028	
3	Brian Walsh	November 2026	
4	Milton Andrade	November 2026	
5	Lauren Schwenk	November 2026	

GENERAL ELECTION SEATS. Seat 4 and Seat 5 with terms expiring in November 2026 are scheduled for the General Election in November 2026. The District Manager is hereby authorized to notify the Supervisor of Elections of the seats subject to General Election for the current election year, and for each subsequent election year. The remaining seat expiring in November 2026, Seat 3, will be filled by landowner election.
QUALIFICATION PROCESS. For each General Election, all candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a qualified elector of the District. A qualified elector is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

COMPENSATION. Each member of the Board is entitled to receive $200 per meeting for their attendance; up to a maximum of $4,800 per year.
TERM OF OFFICE. The term of office for the individuals to be elected to the Board in the General Election is four (4) years. The newly elected Board members shall assume office on the second Tuesday following the election.

REQUEST TO SUPERVISOR OF ELECTIONS. The District hereby requests that the Supervisor of Elections conduct the District’s General Election in November 2026, and for each subsequent General Election unless otherwise directed by the District Manager. The District understands that it will be responsible to pay for its proportionate share of the General Election cost and agrees to pay same within a reasonable time after receipt of an invoice from the Supervisor of Elections.
PUBLICATION. The District Manager is directed to publish a notice of the qualifying period for each General Election, in a form substantially similar to Exhibit A attached hereto.

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 become effective upon its passage.

PASSED AND ADOPTED this 22nd day of April 2026.

ATTEST:

VILLAMAR COMMUNITY DEVELOPMENT DISTRICT

 
Secretary/Assistant Secretary	Chairperson/Vice Chairperson, Board of Supervisors

Exhibit A: Sample Notice of Qualifying Period

EXHIBIT A
SAMPLE NOTICE OF QUALIFYING PERIOD

NOTICE OF QUALIFYING PERIOD FOR CANDIDATES FOR THE BOARD OF SUPERVISORS OF THE VILLAMAR COMMUNITY DEVELOPMENT DISTRICT

Notice is hereby given that the qualifying period for candidates for the office of Supervisor of the VillaMar Community Development District will commence at noon on Monday, June 8, 2026, and close at noon on Friday, June 12, 2026. Candidates must qualify for the office of Supervisor with the Polk County Supervisor of Elections located at 250 S. Broadway Ave., Bartow, FL 33830. The Supervisor of elections may be contacted by phone at (863) 534-5888. All candidates shall qualify for individual seats in accordance with Section 99.061, Florida Statutes, and must also be a “qualified elector” of the District, as defined in Section 190.003, Florida Statutes. A “qualified elector” is any person at least 18 years of age who is a citizen of the United States, a legal resident of the State of Florida and of the District, and who is registered to vote with the Polk County Supervisor of Elections. Campaigns shall be conducted in accordance with Chapter 106, Florida Statutes.

The VillaMar Community Development District has two (2) seats up for election through the general election process, specifically Seats 4 and 5. Each seat carries a four (4)-year term of office. Elections are non-partisan and will be held at the same time as the general election on November 3, 2026, and in the manner prescribed by law for general elections.
For additional information, please contact the Polk County Supervisor of Elections.

Publish on or before 	, 2026

Section VI

Section C

April 22,, 2026
Villamar CDD
Field Management Report
Completed Items
General repairs including toilet repair, playground gate latch replacement, and minor fence repairs reported to our o6ice.
The gate was found to be catching while opening during site reviews. After troubleshooting, the panic bar and strike were found to be failing and were promptly replaced.
Additional bike racks were installed by the pool and playground to accommodate high usage.
Phase 7 Dog park, playground, and shade were installed.
Contracted Services
Our mowing and detailing services are currently being executed in full accordance with the contract. The site remains neat, and all landscaping beds have been properly detailed.
The vendor is monitoring winter-damaged plants, and some of the damaged plants are coming back. As we progress a little further into spring, we will coordinate minor replacements at signs and anything more substantial will be inventoried for a proposal. .
New trash containers in phase 7 park areas have been added to the janitor’s regular service rotation.
Some increased trash has been noted in ponds. Contending with trash blowout, especially from construction areas, is a continued issue the vendor is working to keep under control
In Progress
Hog trap was set and is being monitored.
Reviewing some repair areas including pond banks and shoulders around drain structures.
Continuing to monitor sidewalks for repairs.

1

Villamar CDD | Marshall Tindall – Field Manager | mtindall@gmscfl.com | 407-346-2453

Villamar CDD
Field Management Report – Photo Supplement

Photo Description:
Sidewalk gap noted in new phase.

1

Bike Racks

Photo Description:
x4 single loop bike racks added at the amenity.

Sidewalks

Villamar CDD | Marshall Tindall – Field Manager | mtindall@gmscfl.com | 407-346-2453

Phase 7 additions

Photo Description:
New dog Park, Playground, and picnic tables.

2

Villamar CDD | Marshall Tindall – Field Manager | mtindall@gmscfl.com | 407-346-2453

Hogs

Photo Description: Hog monitoring.

3

Villamar CDD | Marshall Tindall – Field Manager | mtindall@gmscfl.com | 407-346-2453

Section 1

Section D

Section 1

VillaMar
COMMUNITY DEVELOPMENT DISTRICT

Check Register
Fiscal Year 2026

Date	check #'s	Amount

Truist Bank

March 2026	Check#:
1074 - 1092	$79,104.85
ACH Utilities:
80094 - 80098	$31,547.80

TOTAL	$110,652.65

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	1
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	VILLAMAR CDD - GENERAL FUND
BANK A VILLAMAR CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/16/26 00087	3/06/26 QO17459	202603 330-53800-48300	*	185.00
SHOWER LINE BLOWOUT 03/06
CENTFLO PLUMBING, INC.	185.00 001074

3/16/26 00034	2/24/26	
	2/24/26	
	2/24/26	
	2/24/26	
	2/24/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
17293	202602 330-53800-48500	*	450.00
FEB 26 - JANITORIAL SVCS
17293	202602 330-53800-48500	*	450.00
FEB 26 - TRASH COLLECT
17293	202602 330-53800-48500	*	100.00
FEB 26 - MAIL TRASH COLL
17293	202602 330-53800-48500	*	300.00
FEB 26 - PET STATION SVC
17293	202602 330-53800-48500	*	130.00
FEB 26 - DOGGIE BAGS 200
CSS CLEAN STAR SERVICES CENTRAL FL	1,430.00 001075
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 00009	1/31/26 403	202601 320-53800-47400	*	468.00
GEN.MNT-REP.BRKN DIR.POST
1/31/26 404	202601 320-53800-47400	*	7,746.14
STORMWATER REPAIRS &MAINT
GOVERNMENTAL MANAGEMENT SERVICES -	8,214.14 001076
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 00060	3/02/26 28921	202603 310-51300-32200	*	6,200.00
AUDIT SVCS-FYE 09/30/2025
GRAU AND ASSOCIATES	6,200.00 001077
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 00039	2/19/26 14291	202601 310-51300-31500	*	1,284.76
JAN 26 - GENERAL COUNSEL
2/19/26 14321	202601 310-51300-49100	*	5,200.50
PH8 BNDRY AMNDMT LEGALFEE
KILINSKI / VAN WYK, PLLC	6,485.26 001078
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 00015	2/26/26 22655	202602 320-53800-47300	*	86.29
REP.BRKN.SPRAY HEAD&RISER
2/26/26 22682	202602 320-53800-47300	*	123.97
REP. SOLENOID & NOZZLES
3/01/26 22581	202603 320-53800-46200	*	16,248.00
MAR 26 - LANDSCAPE MAINT.
PRINCE & SONS INC.	16,458.26 001079
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 00079	3/04/26 ARIV1051 202601 310-51300-31100	*	136.25
JAN 26 - ENGINEERING SVCS
QUIDDITY ENGINEERING, LLC.	136.25 001080
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 00045	3/01/26 30869	202603 330-53800-48100	*	2,955.00
MAR 26 - POOL MAINTENANCE
RESORT POOL SERVICES DBA	2,955.00 001081
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
VMCD VILLAMAR CDD	SNEEROOA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	2
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	VILLAMAR CDD - GENERAL FUND
BANK A VILLAMAR CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/16/26 00041	3/02/26 PSI24562 202603 320-53800-47000	*	2,860.00 MAR 26-PH7 POND.MNT #1-42
SOLITUDE LAKE MANAGEMENT SERVICES	2,860.00 001082
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 00019	2/25/26 8085992	202602 310-51300-32300	*	4,256.13
FY26 TRUSTEE FEE SER 2024
US BANK	4,256.13 001083
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/16/26 00088	2/12/26 CAS-1	202603 300-13100-10000	*	13,822.18 POOL FURNITURE PURCHASE
2/12/26 CAS-1	202603 300-20700-10000	*	13,822.18-POOL FURNITURE PURCHASE

WESTSIDE	HAINES CITY	CDD	13,822.18	001084	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - - -	- - - - - -	- -	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
406	202603	320-53800-12000	*	1,931.25	
MAR	26	- FIELD	MANAGEMENT	
407	202603	310-51300-34000	*	3,830.33	
MAR	26	- MGMT FEES	
407	202603 310-51300-35200	*	108.17	
MAR	26	- WEBSITE ADMIN	
407	202603 310-51300-35100	*	162.25	
MAR	26	- INFORMATION TECH	
407	202603 310-51300-31300	*	858.33	
MAR	26	- DISSEMINATION	
407	202603 330-57200-12000	*	1,250.00	
MAR	26	- AMENITY ACCESS	
407
MAR	26	202603 310-51300-51000	*	2.80	
407	202603 310-51300-42000	*	7.40	
MAR	26	- POSTAGE	

3/17/26 00009	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	

2/12/26 CAS-1	202603 300-53800-60000	*	13,822.18 POOL FURNITURE PURCHASE

- OFFICE SUPPLIES

GOVERNMENTAL MANAGEMENT SERVICES -	8,150.53 001085
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00079 12/18/25 ARIV1048 202511 310-51300-31100	*	3,388.00 NOV 25 - ENGINEERING SVCS
QUIDDITY ENGINEERING, LLC.	3,388.00	001086	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
3/18/26 00084	4/20/26	APR26PLA	202604 330-53800-48600	*	2,088.03	
APR 26-	PLAYG II EQUP LSE	
BOWPROP I, LLC.	2,088.03	001087	
- - - - - - - -	- - - - - - - - -	- - - - - - - - - - - - - - - - - -	- - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	-	- - - -	- - - - -	- - -	
3/18/26 00048	12/13/25	26192	202512 330-53800-48300	*	160.00	
REMOTE	MONITOR/VIDEO SVCS	
1/15/26	114822	202601 330-53800-48300	*	160.00	
REMOTE	MONITOR/VIDEO SVCS	
VMCD VILLAMAR CDD	SNEEROOA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	3
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	VILLAMAR CDD - GENERAL FUND
BANK A VILLAMAR CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

	2/17/26 1121	202602 330-53800-48300							*						160.00		
	REMOTE MONITOR/VIDEO SVCS
CURRENT DEMANDS ELECTRICAL	&													480.00	001088	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
3/18/26 00027	4/20/26 APR26POO 202604 330-53800-48600							*						1,396.07			
	APR 26 - POOL FURN. LEASE																
	WHFS, LLC														1,396.07	001089	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
3/26/26 00068	3/25/26 BS032520 202603 310-51300-11000							*						200.00			
	SUPERVISOR FEES 03/25/26																
	BOBBIE SHOCKLEY														200.00	001090	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
3/26/26 00010	3/25/26 BW032520 202603 310-51300-11000							*						200.00			
	SUPERVISOR FEES 03/25/26																
	BRIAN WALSH														200.00	001091	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
3/26/26 00080	3/25/26 EH032520 202603 310-51300-11000							*						200.00			
	SUPERVISOR FEES 03/25/26																
	EMILY J HAZELRIG														200.00	001092	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
TOTAL FOR BANK A	79,104.85
TOTAL FOR REGISTER	79,104.85

VMCD VILLAMAR CDD	SNEEROOA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/16/26	PAGE	1
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	VILLAMAR CDD - GENERAL FUND
BANK Z VILLAMAR CDD	AUTOPY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/26/26 00022	3/06/26 JAN26	202601 320-53800-43000	*	255.58
JAN 26 - FIELD ELECTRIC
3/06/26 JAN26	202601 320-53800-43100	*	18,684.75 JAN 26 - STREETLIGHTS
3/06/26 JAN26	202601 330-53800-43000	*	1,471.06 JAN 26 - AMENITY ELECTRIC
3/09/26 FEB26	202602 320-53800-43100	*	1,311.72 FEB 26 - STREETLIGHTS
TECO	21,723.11 080094
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00051	3/13/26 JAN26	202601 320-53800-43200	*	7,084.20 JAN 26 -FIELD WATER&SEWER
3/13/26 JAN26	202601 330-53800-48400	*	850.20
JAN 26 -AMTY WATR & SEWER
CITY OF WINTER HAVEN WATER DEPT.	7,934.40 080095
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00054	2/28/26 7596058	202602 310-51300-48000	*	1,609.83
LGLS&PUB NOT-2/18&2/25/26
GANNETT FLORIDA LOCALIQ	1,609.83 080096
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00043	3/20/26 69868063 202603 330-57200-48100	*	50.00
MAR 26 - PEST CONTROL
MASSEY SERVICES INC.	50.00 080097
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/26 00058	3/01/26 15531650 202603 330-57200-41000	*	230.46
MAR 26 - TV/INTERNET/TEL
SPECTRUM BUSINESS	230.46 080098
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK Z	31,547.80
TOTAL FOR REGISTER	31,547.80

VMCD VILLAMAR CDD	SNEEROOA

Section 2

VillaMar	
Community Development District	

Unaudited Financial Reporting	
March 31, 2026	

Table of Contents

1

2-3

4

5

6

7

8

9

10

11

12-13

14-15

	Balance Sheet

	General Fund

	Capital Reserve Fund

	Debt Service Fund Series 2019

	Debt Service Fund Series 2020

	Debt Service Fund Series 2022A3

	Debt Service Fund Series 2022A4

	Debt Service Fund Series 2023A5

	Debt Service Fund Series 2024A6

	Combined Capital Project Funds

	Month to Month

	Long Term Debt Report

16		Assessment Receipt Schedule

VillaMar	
Community Development District	
Combined Balance Sheet	
March 31, 2026	

General	Capital Reserve	Debt Service	Capital Projects	Totals	
Fund	Fund	Fund	Fund	Governmental Funds	

Assets:	
Cash:	
Operating Account	$	189,491	$	-	$	-	$	-	$	189,491	
Capital Projects Account	-	-	-	896	896	
Investments:	
State Board Administration (SBA)	775,592	198,819	-	-	974,411	
Series 2019	
Reserve	-	-	201,917	-	201,917	
Revenue	-	-	480,877	-	480,877	
Prepayment	-	-	10,108	-	10,108	
Series 2020	
Reserve	-	-	184,450	-	184,450	
Revenue	-	-	443,244	-	443,244	
Series 2022 A3	
Reserve	-	-	69,338	-	69,338	
Revenue	-	-	188,433	-	188,433	
Prepayment	-	-	439	-	439	
Series 2022 A4	
Reserve	-	-	124,913	-	124,913	
Revenue	-	-	301,764	-	301,764	
Series 2023 A5	
Reserve	-	-	252,567	-	252,567	
Revenue	-	-	616,316	-	616,316	
Prepayment	-	-	91,649	-	91,649	
Construction	-	-	-	93	93	
Cost of Issuance	-	-	-	0	0	
Series 2024 A6	
Reserve	-	-	603,000.00	-	603,000	
Revenue	-	-	429,422	-	429,422	
Construction	-	-	-	56	56	
Due from Developer - General Fund	15,218				15,218	
Due from Capital Reserves	13,822	-	-	-	13,822	
Due from Developer Series 2023 A3	-	-	-	462	462	
Due from Developer Series 2024 A6	-	-	-	11,325	11,325	
Due From General Fund	-	-	44,787	-	44,787	
Deposits	6,327	-	-	-	6,327	
Total Assets	$	1,000,451	#  $	198,819	$	4,043,224	$	12,832	$	5,255,326	
Liabilities:	
Accounts Payable	$	116,331	$	-	$	-	$	-	$	116,331	
Due to Debt Service	44,787	-	-	-	44,787	
Due to General Fund	-	13,822	-	-	13,822	
Total Liabilites	$	161,118	$	13,822	$	-	$	-	$	174,940	
Fund Balance:	
Nonspendable:	
Deposits	$	6,327	$	-	$	-	$	-	$	6,327	
Restricted for:	
Debt Service - Series 2019	-	-	661,788	-	661,788	
Debt Service - Series 2020	-	-	599,255	-	599,255	
Debt Service - Series 2022 A3	-	-	247,505	-	247,505	
Debt Service - Series 2022 A4	-	-	407,399	-	407,399	
Debt Service - Series 2023 A5	-	-	894,832	-	894,832	
Debt Service - Series 2024 A6	-	-	1,232,444	-	1,232,444	
Capital Projects - Series 2019	-	-	-	896	896	
Capital Projects - Series 2022 A3	-	-	-	462	462	
Capital Projects - Series 2023 A5	-	-	-	93	93	
Capital Projects - Series 2024 A6	-	-	-	11,381	11,381	
Assigned for:	
Capital Reserves	183,979	184,997	-	-	368,976	
Unassigned	649,026	-	-	-	649,026	

Total Fund Balances	$	839,332	$	184,997	$	4,043,224	$	12,832	$	5,080,385	
						
Total Liabilities & Fund Balance	$	1,000,451	$	198,819	$	4,043,224	$	12,832	$	5,255,326	

VillaMar	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Revenues:					
Assessments - Tax Roll	$	1,260,612	$	1,260,612	$	1,180,387	$	(80,225)	
Assessments - Direct Bill (Unplatted PH8)	20,706	15,530	15,530	-	
Developer Contributions	-	-	15,218	15,218	
Lease Proceeds	-	-	98,274	98,274	
Interest Income	5,000	2,500	9,373	6,873	

Total Revenues	$  1,286,318	$  1,278,641	$	1,318,782	$	40,140	

Expenditures:					
General & Administrative:					
Supervisor Fees	$	12,000	$	6,000	$	2,600	$	3,400	
Engineering	7,500	3,750	7,068	(3,318)	
Attorney	25,000	12,500	6,200	6,300	
Attorney - Boundary Amendment	5,000	2,500	15,218.20	(12,718)	
Annual Audit	7,200	7,200	7,200	-	
Assessment Administration	10,300	10,300	10,300	-	
Bonds Amortization Filing	4,000	3,250	3,250	-	
Arbitrage	2,700	900	900	-	
Dissemination	10,300	5,150	5,150	(0)	
Trustee Fees	29,800	8,701	8,701	-	
Management Fees	45,964	22,982	22,982	(0)	
Information Technology	1,947	973	974	(0)	
Website Maintenance	1,298	649	649	(0)	
Postage & Delivery	3,000	1,500	647	853	
Insurance General Liability	7,000	7,000	6,793	207	
Printing & Binding	500	250	79	171	
Legal Advertising	3,160	1,580	5,451	(3,871)	
Office Supplies	500	250	78	172	
Other Current Charges	2,000	1,000	740	260	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	179,343	$	96,610	$	105,155	$	(8,545)	

VillaMar	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Operations & Maintenance					
Field Expenditures					
Field Management	$	23,175	$	11,588	$	11,588	$	-	
Landscape Maintenance	226,000	113,000	97,488	15,512	
Landscape Replacement	35,000	17,500	600	16,900	
Pond Maintenance	35,000	17,500	17,160	340	
Fountain Maintenance	1,000	500	700	(200)	
Streetlights	190,000	95,000	104,971	(9,971)	
Electric	5,000	2,500	1,168	1,332	
Water & Sewer	50,000	25,000	41,765	(16,765)	
Sidewalk & Asphalt Maintenance	5,000	2,500	5,692	(3,192)	
Irrigation Repairs	10,000	5,000	1,769	3,231	
General Repairs & Maintenance	30,000	15,000	9,976	5,024	
Property Insurance	27,500	27,500	14,053	13,447	
Contingency	25,000	12,500	1,085	11,415	
Subtotal Field Expenditures	$	662,675	$	345,088	$	308,016	$	37,072	
Amenity Expenditures					
Pool Maintenance - Contract	$	70,900	$	35,450	$	17,560	$	17,890	
Security Services	72,000	36,000	4,426	31,574	
Pool Maintenance - R&M	7,700	3,850	950	2,900	
Janitorial Services	30,700	15,350	8,360	6,990	
Internet	5,000	2,500	1,282	1,218	
Pest Control	2,000	1,000	300	700	
Playground & Furniture Lease	65,000	32,500	25,290	7,210	
Amenity - Electric	22,000	11,000	7,654	3,346	
Amenity - Water & Sewer	22,000	11,000	5,213	5,787	
Amenity Access Management	15,000	7,500	7,500	-	
Amenity Repairs & Maintenance	20,000	10,000	4,696	5,304	
Holiday Decorations	20,000	20,000	17,000	3,000	
Contingency	25,000	12,500	1,085	11,415	
Capital Outlay	-	-	98,274	(98,274)	
Subtotal Amenity Expenditures	$	377,300	$	198,650	$	199,590	$	(940)	

Total Operations & Maintenance	$  1,039,975	$	543,738	$	507,606	$	36,132	

Total Expenditures	$  1,219,318	$	640,347	$	612,760	$	27,587	

Excess (Deficiency) of Revenues over Expenditures	$	67,000	$	638,294	$	706,021	$	67,727	
Other Financing Sources/(Uses):					
Capital Reserve Transfer	$	(67,000)	$	(67,000)	$	(236,845)	$	(169,845)	
Total Other Financing Sources/(Uses)	$	(67,000)	$	(67,000)	$	(236,845)	$	(169,845)	

Net Change in Fund Balance	$	-	$	571,294	$	469,176	$	(102,118)	
					
Fund Balance - Beginning	$	-		$	370,156		
					
Fund Balance - Ending	$	-		$	839,332		

VillaMar	
Community Development District	
Capital Reserve Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Revenues:					
Interest Income	$	-	$	-	$	1,018	$	1,018	

Total Revenues	$	-	$	-	$	1,018	$	1,018	

Expenditures:					
Chair Lift Replacement	$	13,500	$	13,500	$	13,500	$	-	
Furniture Replacement	20,000	13,822	13,822	-	
Total Expenditures	$	33,500	$	27,322	$	27,322	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	(33,500)	$	(27,322)	$	(26,304)	$	1,018	

Other Financing Sources/(Uses):

Capital Reserve Transfer In	$	67,000	$	67,000	$	67,000	$	-	
Interfund Transfer In - Prior Yrs	-	-	169,845	169,845	

Total Other Financing Sources/(Uses)	$	67,000	$	67,000	$	236,845	$	169,845	

Net Change in Fund Balance	$	33,500	$	39,678	$	210,541	$	170,863	
					
Fund Balance - Beginning	$	141,650		$	(25,544)		
					
Fund Balance - Ending	$	175,150		$	184,997		

VillaMar	
Community Development District	
Debt Service Fund Series 2019 A1	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Revenues:					
Special Assessments - Tax Roll	$	403,763	$	403,763	$	372,762	$	(31,001)	
Prepayments	-	-	8,317	8,317	
Interest Income	6,000	3,000	8,064	5,064	

Total Revenues	$	409,763	$	406,763	$	389,143	$	(17,620)	

Expenditures:					
Interest - 11/1	$	137,838	$	137,838	$	137,838	$	-	
Interest - 5/1	137,838	-	-	-	
Principal - 5/1	130,000	-	-	-	
Total Expenditures	$	405,675	$	137,838	$	137,838	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	4,088	$	268,925	$	251,305	$	(17,620)	

Net Change in Fund Balance	$	4,088	$	268,925	$	251,305	$	(17,620)	
					
Fund Balance - Beginning	$	202,659		$	410,482		
					
Fund Balance - Ending	$	206,747		$	661,788		

VillaMar	
Community Development District	
Debt Service Fund Series 2020 A2	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Revenues:					
Special Assessments - Tax Roll	$	369,050	$	369,050	$	340,715	$	(28,334)	
Interest Income	5,000	2,500	7,296	4,796	

Total Revenues	$	374,050	$	371,550	$	348,011	$	(23,539)	

Expenditures:					
Interest - 11/1	$	114,044	$	114,044	$	114,044	$	-	
Interest - 5/1	114,044	-	-	-	
Principal - 5/1	140,000	-	-	-	
Total Expenditures	$	368,088	$	114,044	$	114,044	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	5,962	$	257,506	$	233,968	$	(23,539)	

Net Change in Fund Balance	$	5,962	$	257,506	$	233,968	$	(23,539)	
					
Fund Balance - Beginning	$	179,457		$	365,287		
					
Fund Balance - Ending	$	185,419		$	599,255		

VillaMar	
Community Development District	
Debt Service Fund Series 2022 A3	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Revenues:					
Special Assessments - Tax Roll	$	138,905	$	138,905	$	128,241	$	(10,665)	
Interest Income	1,000	500	3,450	2,950	

Total Revenues	$	139,905	$	139,405	$	131,690	$	(7,715)	

Expenditures:					
Interest - 11/1	$	43,284	$	43,284	$	43,284	$	-	
Principal - 11/1	50,000	50,000	50,000	-	
Interest - 5/1	42,503	-	-	-	
Total Expenditures	$	135,788	$	93,284	$	93,284	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	4,118	$	46,121	$	38,406	$	(7,715)	

Net Change in Fund Balance	$	4,118	$	46,121	$	38,406	$	(7,715)	
					
Fund Balance - Beginning	$	139,217		$	209,099		
					
Fund Balance - Ending	$	143,335		$	247,505		

VillaMar	
Community Development District	
Debt Service Fund Series 2022 A4	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Revenues:					
Special Assessments - Tax Roll	$	249,798	$	249,798	$	230,619	$	(19,179)	
Interest Income	-	-	4,992	4,992	

Total Revenues	$	249,798	$	249,798	$	235,611	$	(14,187)	

Expenditures:					
Interest - 11/1	$	80,644	$	80,644	$	80,644	$	-	
Interest - 5/1	80,644	-	-	-	
Principal - 5/1	90,000	-	-	-	
Total Expenditures	$	251,288	$	80,644	$	80,644	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	(1,490)	$	169,154	$	154,967	$	(14,187)	

Net Change in Fund Balance	$	(1,490)	$	169,154	$	154,967	$	(14,187)	
					
Fund Balance - Beginning	$	128,001		$	252,432		
					
Fund Balance - Ending	$	126,511		$	407,399		

VillaMar	
Community Development District	
Debt Service Fund Series 2023 A5	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Adopted	Prorated Budget	Actual		

` Revenues:	Budget	Thru 03/31/26	Thru 03/31/26	Variance	
Special Assessments - Tax Roll	$	538,103	$	538,103	$	472,556	$	(65,547)	
Prepayments	-	-	173,452	173,452	
Interest Income	5,000	2,500	11,908	9,408	

Total Revenues	$	543,103	$	540,603	$	657,916	$	117,313	

Expenditures:					
Interest - 11/1	$	203,881	$	203,881	$	205,152	$	(1,270)	
Special Call - 11/1	-	-	210,000	(210,000)	
Interest - 5/1	203,881	-	-	-	
Principal - 5/1	115,000	-	-	-	
Total Expenditures	$	522,763	$	203,881	$	415,152	$	(211,270)	

Excess (Deficiency) of Revenues over Expenditures	$	20,340	$	336,721	$	242,764	$	(93,957)	

Net Change in Fund Balance	$	20,340	$	336,721	$	242,764	$	(93,957)	
					
Fund Balance - Beginning	$	350,715		$	652,068		
					
Fund Balance - Ending	$	371,055		$	894,832		

VillaMar	
Community Development District	
Debt Service Fund Series 2024 A6	
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	

Revenues:					
Special Assessments - Tax Roll	$	603,000	$	603,000	$	556,703	$	(46,297)	
Interest Income	20,000	10,000	14,038	4,038	

Total Revenues	$	623,000	$	613,000	$	570,742	$	(42,258)	

Expenditures:					
Interest - 11/1	$	237,884	$	237,884	$	237,884	$	-	
Interest - 5/1	237,884	-	-	-	
Principal - 5/1	130,000	-	-	-	
Total Expenditures	$	605,769	$	237,884	$	237,884	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	17,231	$	375,116	$	332,857	$	(42,258)	

Net Change in Fund Balance	$	17,231	$	375,116	$	332,857	$	(42,258)	
					
Fund Balance - Beginning	$	343,608		$	899,587		
					
Fund Balance - Ending	$	360,839		$	1,232,444		

VillaMar	
Community Development District	
Combined Capital Project Funds	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

	Series	Series	Series	Series	Series	Series		
	2019 A1	2020 A2	2022 A3	2022 A4	2023 A5	2024 A6	Total	
Revenues								
Developer Contributions	$	-	$	-	$	453	$	-	$	-	$	170,733	$	171,186	
Interest Income	-	-	0	-	4	138	142	
Total Revenues	$	-	$	-	$	453	$	-	$	4	$	170,871	$	171,328	

Expenditures:								
Capital Outlay	$	-	$	-	$	-	$	-	$	-	$	159,490	$	159,490	
Bank Fees	297	-	-	-	-	-	297	
Total Expenditures	$	297	$	-	$	-	$	-	$	-	$	159,490	$	159,787	

Excess (Deficiency) of Revenues over Expenditures	$	(297)	$	-	$	453	$	-	$	4	$	11,381	$	11,541	

Net Change in Fund Balance	$	(297)	$	-	$	453	$	-	$	4	$	11,381	$	11,541	
								
Fund Balance - Beginning	$	1,193	$	-	$	9	$	-	$	89	$	-	$	1,291	
								
Fund Balance - Ending	$	896	$	-	$	462	$	-	$	93	$	11,381	$	12,832	

VillaMar	
Community Development District	
Month to Month	

Revenues:														
Assessments - Tax Roll	$	-	$	58,355	$ 1,088,215	$	13,435	$	17,445	$	2,937	$	-	$	-	$	-	$	-	$	-	$	-	$	1,180,387	
Assessments - Direct Bill (Unplatted PH8)	-	10,353	-	-	-	5,177	-	-	-	-	-	-	15,530	
Developer Contributions	-	-	-	-	-	15,218	-	-	-	-	-	-	15,218	
Lease Proceeds	98,274	-	-	-	-	-	-	-	-	-	-	-	98,274	
Interest Income	1,167	733	818	1,667	2,475	2,512	-	-	-	-	-	-	9,373	

Total Revenues	$	99,441	$	69,441	$ 1,089,034	$	15,102	$	19,920	$	25,844	$	-	$	-	$	-	$	-	$	-	$	-	$  1,318,782	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	-	$	600	$	-	$	600	$	800	$	600	$	-	$	-	$	-	$	-	$	-	$	-	$	2,600	
Engineering	819	4,781	581	136	750	-	-	-	-	-	-	-	7,068	
Attorney	678	1,318	419	1,000	922	1,863	-	-	-	-	-	-	6,200	
Attorney - Boundary Amendment	712	5,569	-	5,201	3,576	161	-	-	-	-	-	-	15,218	
Annual Audit	-	-	-	-	1,000	6,200	-	-	-	-	-	-	7,200	
Assessment Administration	10,300	-	-	-	-	-	-	-	-	-	-	-	10,300	
Bonds Amortization Filing	500	2,500	-	-	250	-	-	-	-	-	-	-	3,250	
Arbitrage	-	-	-	450	450	-	-	-	-	-	-	-	900	
Dissemination	858	858	858	858	858	858	-	-	-	-	-	-	5,150	
Trustee Fees	-	-	4,445	-	4,256	-	-	-	-	-	-	-	8,701	
Management Fees	3,830	3,830	3,830	3,830	3,830	3,830	-	-	-	-	-	-	22,982	
Information Technology	162	162	162	162	162	162	-	-	-	-	-	-	974	
Website Maintenance	108	108	108	108	108	108	-	-	-	-	-	-	649	
Postage & Delivery	3	39	4	589	6	7	-	-	-	-	-	-	647	
Insurance General Liability	6,793	-	-	-	-	-	-	-	-	-	-	-	6,793	
Printing & Binding	41	-	39	-	-	-	-	-	-	-	-	-	79	
Legal Advertising	-	-	-	3,841	1,610	-	-	-	-	-	-	-	5,451	
Office Supplies	-	69	3	0	3	3	-	-	-	-	-	-	78	
Other Current Charges	-	116	322	106	94	102	-	-	-	-	-	-	740	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$	24,979	$	19,951	$	10,771	$	16,882	$	18,675	$	13,895	$	-	$	-	$	-	$	-	$	-	$	-	$	105,155	

VillaMar	
Community Development District	
Month to Month	

Operations & Maintenance

Field Expenditures														
Field Management	$	1,931	$	1,931	$	1,931	$	1,931	$	1,931	$	1,931	$	-	$	-	$	-	$	-	$	-	$	-	$	11,588	
Landscape Maintenance	16,248	16,248	16,248	16,248	16,248	16,248	-		-	-	-	-	97,488	
Landscape Replacement	-	-	600	-	-	-	-	-	-	-	-	-	600	
Pond Maintenance	4,798	922	2,860	2,860	2,860	2,860	-	-	-	-	-	-	17,160	
Fountain Maintenance	125	450	-	125	-	-	-	-	-	-	-	-	700	
Streetlights	15,123	17,179	18,673	18,685	18,312	17,000	-	-	-	-	-	-	104,971	
Electric	52	381	79	256	200	200	-	-	-	-	-	-	1,168	
Water & Sewer	3,590	10,201	6,890	7,084	7,000	7,000	-	-	-	-	-	-	41,765	
Sidewalk & Asphalt Maintenance	-	-	5,692	-	-	-	-	-	-	-	-	-	5,692	
Irrigation Repairs	-	652	-	237	210	670	-	-	-	-	-	-	1,769	
General Repairs & Maintenance	1,707	-	55	8,214	-	-	-	-	-	-	-	-	9,976	
Property Insurance	14,053	-	-	-	-		-	-	-	-	-	-	14,053	
Contingency	-	1,085	-	-	-	-	-	-	-	-	-	-	1,085	

Subtotal Field Expenditures	$	57,627	$	49,050	$	53,029	$	55,640	$	46,761	$	45,910	$	-	$	-	$	-	$	-	$	-	$	-	$	308,016	

Amenity Expenditures														
Pool Maintenance - Contract	$	2,870	$	2,870	$	2,955	$	2,955	$	2,955	$	2,955	$	-	$	-	$	-	$	-	$	-	$	-	$	17,560	
Security Services	1,429	5	-	-	2,292	700	-	-	-	-	-	-	4,426	
Pool Maintenance - R&M			950				-	-	-	-	-	-	950	
Janitorial Services	1,390	1,450	1,370	1,340	1,430	1,380							8,360	
Internet	210	210	210	210	210	230	-	-	-	-	-	-	1,282	
Pest Control	50	50	50	50	50	50	-	-	-	-	-	-	300	
Playground & Furniture Lease	2,475	4,563	4,563	4,563	4,563	4,563	-	-	-	-	-	-	25,290	
Amenity - Electric	1,026	1,188	1,469	1,471	1,250	1,250	-	-	-	-	-	-	7,654	
Amenity - Water & Sewer	1,001	826	786	850	875	875	-	-	-	-	-	-	5,213	
Amenity Access Management	1,250	1,250	1,250	1,250	1,250	1,250	-	-	-	-	-	-	7,500	
Amenity Repairs & Maintenance	-	3,586	320	160	445	185	-	-	-	-	-	-	4,696	
Holiday Decorations	17,000	-	-	-	-	-	-	-	-	-	-	-	17,000	
Contingency	-	-	1,085	-	-	-	-	-	-	-	-	-	1,085	
Capital Outlay	98,274	-	-	-	-	-	-	-	-	-	-	-	98,274	

Subtotal Amenity Expenditures	$	126,975	$	15,999	$	15,008	$	12,850	$	15,320	$	13,438	$	-	$	-	$	-	$	-	$	-	$	-	$	199,590	

Total Expenditures	$	209,581	$	85,000	$	78,808	$	85,371	$	80,757	$	73,244	$	-	$	-	$	-	$	-	$	-	$	-	$	612,760	

Excess (Deficiency) of Revenues over Expenditures	$	(110,140)	$  (15,559)	$ 1,010,226	$  (70,269)	$  (60,837)	$ (47,399.96)	$	-	$	-	$	-	$	-	$	-	$	-	$	706,021	
Other Financing Uses:														

Capital Reserve Transfer	$	-	$	-	$	-	$	-	$  (236,845)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(236,845)	

Total Other Financing Uses	$	-	$	-	$	-	$	-	$ (236,845)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	(236,845)	

Net Change in Fund Balance	$	(110,140)	$  (15,559)	$ 1,010,226	$  (70,269)	$ (297,682)	$	(47,400)	$	-	$	-	$	-	$	-	$	-	$	-	$	469,176	

SERIES 2019, SPECIAL ASSESSMENT REVENUE BONDS AREA 1	
TERM 1	3.750%	$510,000.00	May 1, 2024	
TERM 2	4.00%	$750,000.00	May 1, 2029	
TERM 3	4.63%	$2,105,000.00	May 1, 2039	
TERM 4

RESERVE FUND DEFI RESERVE FUND REQ RESERVE FUND BAL

BONDS OUTSTANDIN LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: PRINCIPAL PAY LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: PRINCIPAL PAY LESS: SPECIAL CALL LESS: PRINCIPAL PAY LESS: PRINCIPAL PAY LESS: PRINCIPAL PAY	4.875%

NITION	50% M UIREMENT
ANCE

G - 06/25/19
- 08/01/20
- 11/1/20
- 2/1/21
MENT - 5/1/21
- 5/1/21
- 8/1/21
- 11/1/21
MENT - 5/1/22
- 11/1/22
MENT - 5/1/23 MENT - 5/1/24 MENT - 5/1/25	$3,815,000.00

AXIMUM ANNUAL DEBT SERV
$20
$20	May 1, 2050

ICE 1,917
1,917

$7,180,000 ($290,000) ($280,000) ($45,000) ($110,000) ($30,000)
($65,000)
($20,000) ($110,000) ($20,000) ($115,000) ($120,000) ($125,000)	
CURRENT BONDS OUTSTANDING	$5,850,000	

SERIES 2020, SPECIAL ASSESSMENT REVENUE BONDS AREA 2	
TERM 1	2.625%	$525,000.00	May 1, 2025	
TERM 2	3.20%	$750,000.00	May 1, 2030	
TERM 3	3.75%	$1,965,000.00	May 1, 2040	
TERM 4

RESERVE FUND DEFI RESERVE FUND REQ RESERVE FUND BAL

BONDS OUTSTANDIN LESS: PRINCIPAL PAY LESS: PRINCIPAL PAY LESS: PRINCIPAL PAY LESS: PRINCIPAL PAY	4.000%

NITION	50% M UIREMENT
ANCE

G - 11/24/20 MENT - 5/1/22 MENT - 5/1/23 MENT - 5/1/24 MENT - 5/1/25	$3,260,000.00

AXIMUM ANNUAL DEBT SERV
$18
$18	May 1, 2051

ICE 4,450
4,450

$6,500,000 ($125,000) ($130,000) ($135,000) ($135,000)	
CURRENT BONDS OUTSTANDING	$5,975,000	

SERIES 2022, SPECIAL ASSESSMENT REVENUE BONDS AREA 3	
TERM 1	3.125%	$415,000.00	November 1, 2027	
TERM 2	3.50%	$370,000.00	November 1, 2032	
TERM 3

RESERVE FUND DEFI RESERVE FUND REQ RESERVE FUND BAL

BONDS OUTSTANDIN LESS: PRINCIPAL PAY LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: PRINCIPAL PAY LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: PRINCIPAL PAY LESS: PRINCIPAL PAY	4.00%

NITION	50% M UIREMENT
ANCE

G - 03/18/22 MENT - 11/1/22
- 5/1/23
- 5/1/23
MENT - 11/1/23
- 11/1/23
- 2/1/24
- 5/1/24
- 8/1/24
MENT - 11/1/24 MENT - 11/1/25	$2,255,000.00

AXIMUM ANNUAL DEBT SERV
$
$	November 1, 2051

ICE 69,338
69,338

$3,040,000 ($100,000) ($50,000)
($85,000)
($60,000) ($190,000) ($80,000) ($135,000) ($55,000)
($50,000)
($50,000)	
CURRENT BONDS OUTSTANDING	$2,185,000	

SERIES 2022, SPECIAL ASSESSMENT REVENUE BONDS AREA 4	

TERM 1	
3.250%	
$425,000.00	
May 1, 2027	
TERM 2	3.63%	$505,000.00	May 1, 2032	
TERM 3	4.00%	$1,340,000.00	May 1, 2042	
TERM 4

RESERVE FUND DEFI RESERVE FUND REQ RESERVE FUND BAL

BONDS OUTSTANDIN LESS: PRINCIPAL PAY LESS: PRINCIPAL PAY LESS: PRINCIPAL PAY	4.125%

NITION	50% M UIREMENT
ANCE

G - 03/18/22 MENT - 5/1/23 MENT - 5/1/24 MENT - 5/1/25	$2,025,000.00

AXIMUM ANNUAL DEBT SERV
$12
$12	May 1, 2052

ICE 4,913
4,913

$4,295,000 ($80,000)
($80,000)
($85,000)	
CURRENT BONDS OUTSTANDING	$4,050,000	

SERIES 2023, SPECIAL ASSESSMENT REVENUE BONDS AREA 5	

TERM 1	
4.875%	
$885,000.00	
May 1, 2030	
TERM 2	5.63%	$2,860,000.00	May 1, 2043	
TERM 3

RESERVE FUND DEFI RESERVE FUND REQ RESERVE FUND BAL

BONDS OUTSTANDIN LESS: PRINCIPAL PAY LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: PRINCIPAL PAY LESS: SPECIAL CALL LESS: SPECIAL CALL LESS: SPECIAL CALL	5.75%

NITION	MAXIM UIREMENT
ANCE

G - 06/15/23 MENT - 5/1/24
- 8/1/24
- 11/1/24
- 2/1/25
MENT - 5/1/25
- 5/1/25
- 8/1/25
- 11/1/25	$4,195,000.00

UM ANNUAL DEBT SERVICE
$25
$25	May 1, 2053

2,567
2,567

$7,940,000 ($110,000) ($80,000) ($140,000) ($50,000) ($110,000) ($80,000) ($125,000) ($120,000)	
CURRENT BONDS OUTSTANDING	$7,125,000	

SERIES 2024, SPECIAL ASSESSMENT REVENUE BONDS AREA 6	

TERM 1	
4.625%	
$985,000.00	
May 1, 2031	
TERM 2	5.50%	$3,140,000.00	May 1, 2044	
TERM 3

RESERVE FUND DEFI

RESERVE FUND REQ RESERVE FUND BAL

BONDS OUTSTANDIN LESS: PRINCIPAL PAY	5.75%

NITION	LESSER
MAD
125%
10%

UIREMENT ANCE

G - 03/31/24 MENT - 5/1/25	$4,575,000.00

OF:
S
Avg Annual DS of Origina l Issue

$60
$60	May 1, 2054

3,000
3,000

$8,700,000 ($120,000)	
CURRENT BONDS OUTSTANDING	$8,580,000	

ON ROLL ASSESSMENTS

VillaMar

Gross Assessments	$ 1,355,500.44	$	434,152.08	$	396,827.85	$	149,360.57	$	268,600.00	$	550,380.62	$	648,386.91	$  3,803,208.47	
Net Assessments	$ 1,260,615.41	$	403,761.43	$	369,049.90	$	138,905.33	$	249,798.00	$	511,853.98	$	602,999.83	$  3,536,983.88	
	35.64%	11.42%	10.43%	3.93%	7.06%	14.47%	17.05%	100.00%	

Community Development District Special Assessment Receipts - Polk County Fiscal Year 2026

Date	
Gross Amount	(Discount)/
Penalty	
Commissions	Interest/
(P. Appraiser)	Net Receipts	
O&M Portion	Series 2019
Debt Service	Series 2020 Debt
Service	Series 2022 PH3
Debt Service	Series 2022 PH4
Debt Service	Series 2023 Debt
Service	Series 2024 Debt
Service	
Total	

11/10/25	
$	8,005	
$	420	
$	152	
$	-	$	7,433	
$	2,816	
$	819	
$	749	
$	282	
$	507	
$	1,038	
$	1,223	
$	7,433	
11/14/25	16,266	651	312	-	15,303	5,696	1,704	1,558	586	1,054	2,160	2,545	15,303	
11/21/25	47,244	1,890	907	-	44,447	17,089	4,853	4,435	1,669	3,002	6,152	7,247	44,447	
11/26/25	97,817	3,913	1,878	-	92,027	32,754	10,513	9,609	3,617	6,504	13,328	15,701	92,027	
11/30/25	-	-	-	(38,032)	(38,032)	(13,555)	(4,342)	(3,968)	(1,494)	(2,686)	(5,504)	(6,484)	(38,032)	
12/08/25	709,853	28,390	13,629	-	667,834	236,580	76,492	69,916	26,315	47,324	96,970	114,237	667,834	
12/19/25	1,980,562	79,223	38,027	-	1,863,312	690,676	207,991	190,110	71,555	128,680	263,674	310,626	1,863,312	
12/31/25	567,370	26,643	10,815	-	529,913	174,514	63,037	57,618	21,687	39,000	79,913	94,144	529,913	
01/09/26	34,158	1,025	663	-	32,470	11,328	3,750	3,428	1,290	2,320	4,754	5,601	32,470	
01/29/26	-	-	-	5,913	5,913	2,107	675	617	232	418	856	1,008	5,913	
02/12/26	54,105	1,082	1,060	-	51,963	17,445	6,122	5,596	2,106	3,788	7,762	9,144	51,963	
03/13/26	9,593	-	192	-	9,401	2,937	1,147	1,048	394	709	1,453	1,712	9,401	
TOTAL	$	3,524,973	$	143,236	$	67,635	$	(32,119) $	3,281,984	$	1,180,387	$	372,762	$	340,715	$	128,241	$	230,619	$	472,556	$	556,703	$	3,281,983	

$

93%
255,000

Net Percent Collected
Balance Remaining to Collect

Page 16

Section 3

April 15, 2026

Samantha Ham – Recording Secretary VillaMar CDD
219 E. Livingston St.
Orlando, FL 32801

RE: VillaMar Community Development District Registered Voters

Dear Ms. Ham,
In response to your request, there are currently 1,603 voters within the VillaMar Community Development District as of April 15, 2026.
Please do not hesitate to contact us if we can be of further assistance.

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida