East 547
Community Development District Meeting Agenda
July 10, 2025

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East 547
Community Development District

219 E. Livingston St., Orlando, Florida 32801 Phone: 407-841-5524 – Fax: 407-839-1526
July 3, 2025

Board of Supervisors Meeting
East 547 Community Development District

Dear Board Members:
A meeting of the Board of Supervisors of the East 547 Community Development District will be held Thursday, July 10, 2025 at 11:15 AM at the Offices of Highland Homes, 3020 S. Florida Ave., Suite 101, Lakeland, FL 33803.
Zoom Video Join Link: https://us06web.zoom.us/j/89659351205
Call-In Information: 1-646-876-9923
Meeting ID: 896 5935 1205
Following is the advance agenda for the meeting:

Board of Supervisors Meeting
Roll Call
Public Comment Period (Public Comments will be limited to three (3) minutes each)
Approval of Minutes of the April 10, 2025 Board of Supervisors Meeting
Public Hearing
Public Hearing on the Adoption of the Fiscal Year 2025/2026 Budget
Consideration of Resolution 2025-06 Adopting the District’s Fiscal Year 2025/2026 Budget and Appropriating Funds
Consideration of Fiscal Year 2025/2026 Budget Deficit Funding Agreement
Consideration of Resolution 2025-07 Imposing Special Assessments and Certifying an Assessment Roll
Consideration of Resolution 2025-08 Designation of a Regular Monthly Meeting Date, Time, and Location for Fiscal Year 2025/2026
Ratification of Agreement for Security Guarding Services at Amenity with Nation Security (provided to Board of Supervisors separately)
Presentation of Fiscal Year 2024 Audit Report
Ratification of Agreement for Use of District Property for Summer Soccer Camp
Goals and Objectives
Adoption of Fiscal Year 2026 Goals & Objectives
Presentation of Fiscal Year 2025 Goals & Objectives and Authorizing Chair to Execute
Staff Reports
Attorney
Engineer
Field Manager’s Report
Consideration of Proposal from Weber Environmental Services for Mulch Installation at Playground

Consideration of Proposal from Weber Environmental Services for Concrete Fines for Culvert & Flash Cutting Trees
District Manager’s Report
Check Register
Balance Sheet & Income Statement
Presentation of Number of Registered Voters—379
Other Business
Supervisors Requests and Audience Comments
Adjournment

MINUTES

MINUTES OF MEETING EAST 547
COMMUNITY DEVELOPMENT DISTRICT

The regular meeting of the Board of Supervisors of the East 547 Community Development District was held Thursday, April 10, 2025 at 11:22 a.m. at the Offices of Highland Homes, 3020
S. Florida Ave., Suite 101, Lakeland, Florida.

Present and constituting a quorum:

Brian Walsh	Vice Chairman
Garret Parkinson	Assistant Secretary
Kareyann Ellison	Assistant Secretary
Brent Elliott	Appointed as Assistant Secretary Also present were:
Jill Burns	District Manager, GMS
Katie O’Rourke	District Manager, GMS
Patrick Collins	District Counsel, Kilinski Van Wyk
Lauren Gentry	District Counsel, Kilinski Van Wyk
Marshall Tindall	Field Manager, GMS
Chace Arrington via Zoom	District Engineer, Dewberry
Joey Duncan via Zoom	District Engineer, Dewberry

FIRST ORDER OF BUSINESS	Roll Call
Ms. Burns called the meeting to order and called roll at 11:22 a.m. Four Supervisors were present constituting a quorum.

SECOND ORDER OF BUSINESS	Public Comment Period
Ms. Burns stated there were no members of the public present and none joining via Zoom.

THIRD ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation of David S. Adams (Seat #5)
Ms. Burns presented the letter of resignation from David Adams and asked for a motion to
accept.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the Acceptance of Resignation of David S. Adams (Seat #5) was approved.

Appointment to Fill Vacant Board Seat #5
Ms. Burns asked for a nomination to fill Board Seat #5. Mr. Walsh nominated Brent Elliott.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the Appointment of Brent Elliott to Seat #5, was approved.

Administration of Oath to Newly Appointed Supervisor
Ms. Burns administered the oath to Brent Elliott.

Consideration of Resolution 2025-04 Appointing an Assistant Secretary
Ms. Burns stated Resolution 2025-04 appoints Brent Elliott as an Assistant Secretary.

On MOTION by Mr. Walsh, seconded by Ms. Andrade, with all in favor, Resolution 2025-04 Appointing Brent Elliott as an Assistant Secretary, was approved.

FOURTH ORDER OF BUSINESS	Approval of Minutes of the November 14,
2024 Landowners Meeting and the November 14, 2024 Board of Supervisors Meeting
Ms. Burns presented the minutes of the November 14, 2024 Landowners meeting and the November 14, 2024 Board of Supervisors meeting. She asked if there were any questions, comments or corrections. Hearing no changes she asked for a motion of approval.

On MOTION by Mr. Andrade, seconded by Mr. Walsh, with all in favor, the Minutes from the November 14, 2024 Landowners Meeting and the November 14, 2024 Board of Supervisor’s Meeting, were approved.

FIFTH ORDER OF BUSINESS	Items Pertaining to Fiscal Year 2025/2026
Budget Adoption (budget to be provided under cover)
Consideration of Resolution 2025-05 Approving the Proposed Fiscal Year 2025/2026 Budget (Suggested Date: July 10, 2025) and Setting the Public Hearing on Adoption of the Fiscal Year 2025/2026 Budget (Option A)
Consideration of Budget (Suggested Date: July 10, 2025), Declaring Special Assessments, and Setting the Public Hearings on the Adoption of Fiscal Year 2025/2026 Budget and the Imposition of Operations and Maintenance Assessments (Option B)
Ms. Burns noted option A does not contemplate an increase above the prior notice amount. This budget does show an increase to the current year budget but it is not higher than what was previously noticed which was $1,074. The cap amount will be used for the preliminary budget then perhaps there might be a developer contribution to lower that down when doing the final budget for sales purposes. This budget shows a small developer contribution as well. The total developer contribution is $14,736. This accounts for all field areas. It does not have a reserve transfer as they will wait until homes are all built. The date for the public hearing is July 10th at 11:15 a.m. There will not be a mailed notice.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, Resolution 2025-05 Approving the Proposed Fiscal Year 2025/2026 Budget and Setting the Public Hearing for July 10, 2025 11:15 a.m. on Adoption of the Fiscal Year 2025/2026 Budget (Option A), was approved.

SIXTH ORDER OF BUSINESS	Ratification of Licensing Agreement with
the HOA for Placing Signage in Community
Ms. Burns stated residents requested no solicitation signage at this community as it affects the private lots and is under their covenants and restrictions. She suggested they reach out to the HOA on that matter as it is not a CDD policy. Ms. Gentry put together a license agreement that has been executed and those signs are in place.

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the License Agreement with the HOA for Placing Signage in Community, was ratified.

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

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the 2025 Data Sharing & Usage Agreement with Polk County Property Appraiser, was ratified.

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

On MOTION by Mr. Walsh, seconded by Mr. Andrade, with all in favor, the 2025 Contract Agreement with Polk County Property Appraiser, was ratified.

NINTH ORDER OF BUSINESS	Staff Reports
Attorney
Ms. Gentry noted she will keep the Board updated on any bills affecting CDD’s that pass before the legislative session ends in May.

Engineer
Mr. Arrington had nothing to report unless the Board has any questions.

Field Manager’s Report
Mr. Tindall reviewed the Field Managers Report on page 45 of the agenda package.

Consideration	of	Landscape	Maintenance	Addendum	to	Add Additional Phase 2 Areas to Contract
Mr. Tindall reviewed the landscape maintenance addendum to add additional Phase 2 areas to the contract.

On MOTION by Mr. Andrade, seconded by Mr. Walsh, the Landscape Maintenance Addendum to Add Additional Phase 2 Areas to Contract, was approved.

Consideration of Request for 3% Service Increase from Resort Pool Services Effective October 2025
This item was tabled to a future meeting agenda.

District Manager’s Report
Check Register
Ms. Burns stated the check register is in the package for review. She offered to take any questions on the invoices, if not, just looking for a motion to approve.

On MOTION by Mr. Andrade, seconded by Mr. Parkinson, with all in favor, the Check Register, was approved.

review.

Balance Sheet & Income Statement
Ms. Burns stated financial statements through February are included in the package for

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

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

TWELFTH ORDER OF BUSINESS	Adjournment
Ms. Burns adjourned the meeting.

On MOTION by Mr. Andrade, seconded by Mr. Parkinson, with all in favor, the meeting was adjourned.

Secretary/Assistant Secretary	Chairman/Vice Chairman

Section IV

Section A

Section 1

RESOLUTION 2025-06

THE ANNUAL APPROPRIATION RESOLUTION OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGETS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2025, AND ENDING SEPTEMBER 30, 2026; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2025, submitted to the Board of Supervisors (“Board”) of the East 547 Community Development District (“District”) proposed budgets (“Proposed Budget”) for the fiscal year beginning October 1, 2025 and ending September 30, 2026 (“Fiscal Year 2026”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

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

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

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. BUDGET

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

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the East 547 Community Development District for the Fiscal Year Ending September 30, 2026.”
The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption, and shall remain on the website for at least two (2) years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2026, the sum of $	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in the following fashion:

TOTAL GENERAL FUND	$	 DEBT SERVICE FUND (SERIES 2021)	$	 DEBT SERVICE FUND (SERIES 2023)	$	 TOTAL ALL FUNDS	$	
SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2026 or within sixty (60) days following the end of the Fiscal Year 2026 may amend its Adopted Budget for that fiscal year as follows:

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

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

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

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

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

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 10TH DAY OF JULY 2025.

ATTEST:	EAST 547 COMMUNITY
DEVELOPMENT DISTRICT

Secretary/Assistant Secretary

By:	 Its:	

Exhibit A:	Adopted Budget for Fiscal Year 2026

East547
Community Development District

Proposed Budget
FY2026

Table of Contents

1 - 2

3 - 7

8

9

10

11

	General Fund

	General Fund Narrative

	Debt Service Fund - Series 2021

	Amortization Schedule

	Debt Service Fund - Series 2023

	Amortization Schedule

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

Revenues						
Assessments - Tax Roll	$	402,365	$	401,960	$	405	$	402,365	$	500,346	
Developer Contributions	$	106,417	$	25,000	$	13,338	$	38,338	$	14,786	
Total Revenues	$  508,781	$	426,960	$	13,743	$	440,703	$  515,133	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	2,000	
$	4,000	
$	6,000	
$	10,000	
FICA Expense	$	-	$	77	$	306	$	383	$	765	
Engineering Fees	$	10,000	$	2,465	$	2,763	$	5,228	$	10,000	
Assessment Administration	$	5,250	$	5,250	$	-	$	5,250	$	5,408	
Arbitrage Fees	$	900	$	-	$	900	$	900	$	900	
Dissemination Fees	$	6,300	$	4,200	$	2,100	$	6,300	$	6,489	
Reamortization Schedules	$	-	$	1,250	$	500	$	1,750	$	1,000	
Disclosure Software	$	-	$	2,000	$	-	$	2,000	$	2,000	
Attorney Fees	$	20,000	$	4,764	$	2,382	$	7,146	$	10,000	
Annual Audit	$	4,800	$	5,900	$	-	$	5,900	$	6,000	
Management Fees	$	40,124	$	26,749	$	13,375	$	40,124	$	41,328	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Maintenance	$	1,260	$	840	$	420	$	1,260	$	1,298	
Trustee Fees	$	8,081	$	4,256	$	4,256	$	8,512	$	8,869	
Postage	$	600	$	837	$	418	$	1,255	$	1,300	
Insurance	$	6,622	$	6,161	$	-	$	6,161	$	7,085	
Copies	$	500	$	81	$	65	$	146	$	500	
Legal Advertising	$	2,500	$	957	$	1,543	$	2,500	$	2,500	
Contingency	$	2,500	$	339	$	750	$	1,089	$	2,500	
Office Supplies	$	250	$	8	$	55	$	63	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$  123,751	$	69,569	$	34,463	$	104,031	$  120,312	

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

Operations & Maintenance Field Expenditures Property Insurance	

$	15,000	

$	11,574	

$	-	

$	11,574	

$	13,310	
Field Management	$	15,750	$	10,500	$	5,250	$	15,750	$	16,223	
Landscape Maintenance	$	120,000	$	73,562	$	38,908	$	112,470	$	120,816	
Landscape Replacement	$	15,000	$	10,908	$	4,093	$	15,000	$	15,000	
Streetlights	$	36,000	$	14,346	$	7,173	$	21,519	$	36,000	
Electric	$	25,000	$	8,135	$	4,067	$	12,202	$	25,000	
Water & Sewer	$	5,000	$	9,343	$	4,672	$	14,015	$	14,500	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	7,500	$	1,135	$	568	$	1,703	$	6,684	
General Repairs & Maintenance	$	10,000	$	2,230	$	1,115	$	3,345	$	10,000	
Contingency	$	7,500	$	36,588	$	-	$	36,588	$	7,500	
Subtotal Field Expenditures	$  259,250	$	178,322	$	67,095	$	245,416	$  267,533	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	16,116	

$	8,058	

$	24,174	

$	24,700	
Amenity - Water	$	7,500	$	4,888	$	2,444	$	7,332	$	10,000	
Internet	$	1,500	$	828	$	434	$	1,262	$	1,500	
Pest Control	$	600	$	352	$	176	$	528	$	600	
Janitorial Services	$	11,180	$	6,855	$	3,620	$	10,475	$	11,180	
Security Services	$	32,000	$	735	$	2,940	$	3,675	$	20,000	
Pool Maintenance	$	23,600	$	13,650	$	6,600	$	20,250	$	24,308	
Amenity Management	$	10,000	$	6,667	$	3,333	$	10,000	$	10,000	
Amenity Repairs & Maintenance	$	10,000	$	1,462	$	2,232	$	3,694	$	10,000	
Holiday Decorations	$	7,500	$	5,724	$	-	$	5,724	$	7,500	
Contingency	$	7,500	$	1,120	$	3,021	$	4,141	$	7,500	
Subtotal Amenity Expenditures	$  125,780	$	58,397	$	32,858	$	91,255	$  127,288	
						
Total Operations & Maintenance	$  385,030	$	236,719	$	99,953	$	336,672	$  394,821	
						
Total Expenditures	$  508,781	$	306,287	$	134,416	$	440,703	$  515,133	
						
Excess Revenues/(Expenditures)	$	0	$	120,673	$	(120,673)	$	-	$	-	

Net Assessments	
$500,346	
Add: Discounts & Collections 7%	$37,660	
Gross Assessments	$538,007	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Phase 1 - On Roll	261.00	261	1.00	$256,562.68	$983.00	$1,056.99	
Phase 2 - On Roll	248.00	248	1.00	$243,783.70	$983.00	$1,056.99	
Total	509.00	509		$500,346.38			

East 547
Community Development District
GENERAL FUND BUDGET

REVENUES:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Developer Contributions

The District will enter into a Funding Agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

EXPENDITURES:

Administrative:

Supervisor Fees

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

FICA Expense

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

Engineering Fees

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

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage Fees

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2021 bonds and another anticipated bond issuance.

Dissemination Fees

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2021 bonds and another anticipated bond issuance. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Attorney Fees

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

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Management Fees

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

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

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

Trustee Fees

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

Postage

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

Insurance

The District’s general liability, public official’s liability insurance and property insurance coverages.

Copies

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising

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

Contingency

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

Office Supplies

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverages.

Field Management

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

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

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

Streetlights

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

Electric

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

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

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

Irrigation Repairs

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

General Repairs & Maintenance

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

any field category. Amenity Expenditures Amenity - Electric
Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

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

Amenity – Insurance

Represents the District’s property insurance coverages.

Amenity - Internet

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

Pest Control

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

Janitorial Services

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

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

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

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. the cost of managing and monitoring access to the District’s amenity facilities.

Amenity Repairs & Maintenance

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

Holiday Decorations

Represents estimated costs for Holiday Decorations of the District.

any amenity category.

East 547
Community Development District Debt Service Fund Series 2021

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

Revenues						
Assessments	$	219,255	$	208,730	$	10,525	$	219,255	$	205,198	
Assessments - Prepayment	$	-	$	59,909	$	-	$	59,909	$	-	
Interest	$	10,000	$	13,639	$	6,819	$	20,458	$	10,000	
Carry Forward Surplus (1)	$	110,505	$	427,487	$	-	$	427,487	$	122,666	
Total Revenues	$	339,760	$	709,766	$	17,344	$	727,110	$	337,865	

Expenditures						
Interest - 11/01	$	67,753	$	67,753	$	-	$	67,753	$	59,743	
Special Call - 11/01	$	-	$	305,000	$	-	$	305,000	$	-	
Interest - 02/01	$	-	$	621	$	-	$	621	$	-	
Special Call - 02/01	$	-	$	70,000	$	-	$	70,000	$	-	
Principal - 05/01	$	90,000	$	80,000	$	-	$	80,000	$	80,000	
Interest - 05/01	$	67,753	$	61,070	$	-	$	61,070	$	59,743	
Special Call - 05/01	$	-	$	20,000	$	-	$	20,000	$	-	
Total Expenditures	$	225,505	$	604,444	$	-	$	604,444	$	199,485	
						
Excess Revenues/(Expenditures)	$	114,255	$	105,322	$	17,344	$	122,666	$	138,380	

Interest - 11/1  $	58,742.50

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - Area One	132	$164,918	$1,249.38	$1,343.42	
Single Family - Area One Paid Down	129	$40,280	$312.25	$335.75	
Total ERU's	261	$205,198			

East 547 Community Development District Series 2021 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/25	$	3,330,000.00	$	-	$	59,742.50	$	59,742.50	
05/01/26	$	3,330,000.00	$	80,000.00	$	59,742.50			
11/01/26	$	3,250,000.00	$	-	$	58,742.50	$	198,485.00	
05/01/27	$	3,250,000.00	$	85,000.00	$	58,742.50			
11/01/27	$	2,800,000.00	$	-	$	57,467.50	$	201,210.00	
05/01/28	$	3,165,000.00	$	85,000.00	$	57,467.50			
11/01/28	$	3,080,000.00	$	-	$	56,192.50	$	198,660.00	
05/01/29	$	3,080,000.00	$	90,000.00	$	56,192.50			
11/01/29	$	2,990,000.00	$	-	$	54,842.50	$	201,035.00	
05/01/30	$	2,990,000.00	$	95,000.00	$	54,842.50			
11/01/30	$	2,895,000.00	$	-	$	53,417.50	$	203,260.00	
05/01/31	$	2,895,000.00	$	95,000.00	$	53,417.50			
11/01/31	$	2,800,000.00	$	-	$	51,992.50	$	200,410.00	
05/01/32	$	2,800,000.00	$	100,000.00	$	51,992.50			
11/01/32	$	2,700,000.00	$	-	$	50,342.50	$	202,335.00	
05/01/33	$	2,700,000.00	$	100,000.00	$	50,342.50			
11/01/33	$	2,600,000.00	$	-	$	48,692.50	$	199,035.00	
05/01/34	$	2,600,000.00	$	105,000.00	$	48,692.50			
11/01/34	$	2,495,000.00	$	-	$	46,960.00	$	200,652.50	
05/01/35	$	2,495,000.00	$	110,000.00	$	46,960.00			
11/01/35	$	2,385,000.00	$	-	$	45,145.00	$	202,105.00	
05/01/36	$	2,385,000.00	$	110,000.00	$	45,145.00			
11/01/36	$	2,275,000.00	$	-	$	43,330.00	$	198,475.00	
05/01/37	$	2,275,000.00	$	115,000.00	$	43,330.00			
11/01/37	$	2,160,000.00	$	-	$	41,432.50	$	199,762.50	
05/01/38	$	2,160,000.00	$	120,000.00	$	41,432.50			
11/01/38	$	2,040,000.00	$	-	$	39,452.50	$	200,885.00	
05/01/39	$	2,040,000.00	$	125,000.00	$	39,452.50			
11/01/39	$	1,915,000.00	$	-	$	37,390.00	$	201,842.50	
05/01/40	$	1,915,000.00	$	130,000.00	$	37,390.00			
11/01/40	$	1,785,000.00	$	-	$	35,245.00	$	202,635.00	
05/01/41	$	1,785,000.00	$	130,000.00	$	35,245.00			
11/01/41	$	1,655,000.00	$	-	$	33,100.00	$	198,345.00	
05/01/42	$	1,655,000.00	$	135,000.00	$	33,100.00			
11/01/42	$	1,520,000.00	$	-	$	30,400.00	$	198,500.00	
05/01/43	$	1,520,000.00	$	145,000.00	$	30,400.00			
11/01/43	$	1,375,000.00	$	-	$	27,500.00	$	202,900.00	
05/01/44	$	1,375,000.00	$	150,000.00	$	27,500.00			
11/01/44	$	1,225,000.00	$	-	$	24,500.00	$	202,000.00	
05/01/45	$	1,225,000.00	$	155,000.00	$	24,500.00			
11/01/45	$	1,070,000.00	$	-	$	21,400.00	$	200,900.00	
05/01/46	$	1,070,000.00	$	160,000.00	$	21,400.00			
11/01/46	$	910,000.00	$	-	$	18,200.00	$	199,600.00	
05/01/47	$	910,000.00	$	170,000.00	$	18,200.00			
11/01/47	$	740,000.00	$	-	$	14,800.00	$	203,000.00	
05/01/48	$	740,000.00	$	175,000.00	$	14,800.00			
11/01/48	$	565,000.00	$	-	$	11,300.00	$	201,100.00	
05/01/49	$	565,000.00	$	180,000.00	$	11,300.00			
11/01/49	$	385,000.00	$	-	$	7,700.00	$	199,000.00	
05/01/50	$	385,000.00	$	190,000.00	$	7,700.00			
11/01/50	$	195,000.00	$	-	$	3,900.00	$	201,600.00	
05/01/51	$	195,000.00	$	195,000.00	$	3,900.00	$	198,900.00	
			$	3,330,000.00	$	1,946,375.00	$	5,276,375.00	

East 547
Community Development District Debt Service Fund Series 2023

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

Revenues						
Assessments	$	546,450	$	545,885	$	565	$	546,450	$	442,651	
Assessments - Prepayment	$	-	$  1,799,567	$	362,079	$	2,161,646	$	-	
Interest	$	10,000	$	23,046	$	32,265	$	55,311	$	10,000	
Carry Forward Surplus (1)	$	248,924	$	287,291	$	-	$	287,291	$	631,459	
Total Revenues	$	805,374	$ 2,655,789	$	394,909	$	3,050,698	$ 1,084,111	

Expenditures						
Interest - 11/01	$	229,463	$	229,463	$	-	$	229,463	$	185,575	
Special Call - 02/01	$	-	$	585,000	$	-	$	585,000	$	-	
Interest - 02/01	$	-	$	9,256	$	-	$	9,256	$	-	
Principal - 05/01	$	90,000	$	80,000	$	-	$	80,000	$	75,000	
Interest - 05/01	$	229,463	$	210,950	$	-	$	210,950	$	185,575	
Special Call - 05/01	$	-	$	730,000	$	-	$	730,000	$	-	
Special Call - 08/01	$	-	$	-	$	570,000	$	570,000	$	-	
Total Expenditures	$	548,925	$ 1,844,669	$	570,000	$	2,414,669	$	446,150	

Other Sources/(Uses)						
Transfer Out	$	-	$	(7,370)	$	2,800	$	(4,570)	$	-	
Total Other Sources/(Uses)	$	-	$	(7,370)	$	2,800	$	(4,570)	$	-	
						
Excess Revenues/(Expenditures)	$	256,449	$	803,750	$	(172,291)	$	631,459	$	637,961	

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Interest - 11/1  $

183,512.50

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family	190	$418,651	$2,203	$2,369	
Single Family Paid Down	2	$3,000	$1,500	$1,613	
Single Family Paid Down	56	$21,000	$375	$403	
Total ERU's	248	$442,651			

East 547 Community Development District Series 2023 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/25	$	5,850,000.00	$	-	$	185,575.00	$	185,575.00	
05/01/26	$	5,850,000.00	$	75,000.00	$	185,575.00			
11/01/26	$	5,775,000.00	$	-	$	183,512.50	$	444,087.50	
05/01/27	$	5,775,000.00	$	80,000.00	$	183,512.50			
11/01/27	$	5,425,000.00	$	-	$	181,312.50	$	444,825.00	
05/01/28	$	5,695,000.00	$	85,000.00	$	181,312.50			
11/01/28	$	5,610,000.00	$	-	$	178,975.00	$	445,287.50	
05/01/29	$	5,610,000.00	$	90,000.00	$	178,975.00			
11/01/29	$	5,520,000.00	$	-	$	176,500.00	$	445,475.00	
05/01/30	$	5,520,000.00	$	95,000.00	$	176,500.00			
11/01/30	$	5,425,000.00	$	-	$	173,887.50	$	445,387.50	
05/01/31	$	5,425,000.00	$	100,000.00	$	173,887.50			
11/01/31	$	5,325,000.00	$	-	$	170,762.50	$	444,650.00	
05/01/32	$	5,325,000.00	$	105,000.00	$	170,762.50			
11/01/32	$	5,220,000.00	$	-	$	167,481.25	$	443,243.75	
05/01/33	$	5,220,000.00	$	115,000.00	$	167,481.25			
11/01/33	$	5,105,000.00	$	-	$	163,887.50	$	446,368.75	
05/01/34	$	5,105,000.00	$	120,000.00	$	163,887.50			
11/01/34	$	4,985,000.00	$	-	$	160,137.50	$	444,025.00	
05/01/35	$	4,985,000.00	$	130,000.00	$	160,137.50			
11/01/35	$	4,855,000.00	$	-	$	156,075.00	$	446,212.50	
05/01/36	$	4,855,000.00	$	135,000.00	$	156,075.00			
11/01/36	$	4,720,000.00	$	-	$	151,856.25	$	442,931.25	
05/01/37	$	4,720,000.00	$	145,000.00	$	151,856.25			
11/01/37	$	4,575,000.00	$	-	$	147,325.00	$	444,181.25	
05/01/38	$	4,575,000.00	$	155,000.00	$	147,325.00			
11/01/38	$	4,420,000.00	$	-	$	142,481.25	$	444,806.25	
05/01/39	$	4,420,000.00	$	165,000.00	$	142,481.25			
11/01/39	$	4,255,000.00	$	-	$	137,325.00	$	444,806.25	
05/01/40	$	4,255,000.00	$	175,000.00	$	137,325.00			
11/01/40	$	4,080,000.00	$	-	$	131,856.25	$	444,181.25	
05/01/41	$	4,080,000.00	$	185,000.00	$	131,856.25			
11/01/41	$	3,485,000.00	$	-	$	126,075.00	$	442,931.25	
05/01/42	$	3,485,000.00	$	200,000.00	$	126,075.00			
11/01/42	$	3,485,000.00	$	-	$	119,825.00	$	445,900.00	
05/01/43	$	3,485,000.00	$	210,000.00	$	119,825.00			
11/01/43	$	3,485,000.00	$	-	$	113,262.50	$	443,087.50	
05/01/44	$	3,485,000.00	$	225,000.00	$	113,262.50			
11/01/44	$	3,260,000.00	$	-	$	105,950.00	$	444,212.50	
05/01/45	$	3,260,000.00	$	240,000.00	$	105,950.00			
11/01/45	$	3,020,000.00	$	-	$	98,150.00	$	444,100.00	
05/01/46	$	3,020,000.00	$	255,000.00	$	98,150.00			
11/01/46	$	2,765,000.00	$	-	$	89,862.50	$	443,012.50	
05/01/47	$	2,765,000.00	$	275,000.00	$	89,862.50			
11/01/47	$	2,490,000.00	$	-	$	80,925.00	$	445,787.50	
05/01/48	$	2,490,000.00	$	290,000.00	$	80,925.00			
11/01/48	$	2,200,000.00	$	-	$	71,500.00	$	442,425.00	
05/01/49	$	2,200,000.00	$	310,000.00	$	71,500.00			
11/01/49	$	1,890,000.00	$	-	$	61,425.00	$	442,925.00	
05/01/50	$	1,890,000.00	$	330,000.00	$	61,425.00			
11/01/50	$	1,560,000.00	$	-	$	50,700.00	$	442,125.00	
05/01/51	$	1,560,000.00	$	355,000.00	$	50,700.00			
11/01/51	$	1,205,000.00	$	-	$	39,162.50	$	444,862.50	
05/01/52	$	1,205,000.00	$	375,000.00	$	39,162.50			
11/01/52	$	830,000.00	$	-	$	26,975.00	$	441,137.50	
05/01/53	$	830,000.00	$	400,000.00	$	26,975.00			
11/01/53	$	430,000.00	$	-	$	13,975.00	$	440,950.00	
05/01/54	$	430,000.00	$	430,000.00	$	13,975.00	$	443,975.00	
			$	5,850,000.00	$	7,213,475.00	$	13,063,475.00	

SECTION (a)

FISCAL YEAR 2026 BUDGET DEFICIT FUNDING AGREEMENT

This Agreement (“Agreement”) is effective the 1st day of October 2025, and is entered by and between:

East 547 Community Development District, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, and located in Polk County, Florida, with a mailing address of c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orlando, Florida 32801 (“District”), and

Clayton Properties Group, Inc., d/b/a Highland Homes, a Tennessee
corporation with a mailing address of 3020 South Florida Avenue, Suite 101, Lakeland, Florida 33803 (“Developer”).

RECITALS

Whereas, the District was established pursuant to Chapter 190, Florida Statutes, for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure improvements; and

Whereas, the District, pursuant to Chapter 190, Florida Statutes, is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District’s activities and services; and
WHEREAS, the District has adopted its operations and maintenance (“O&M”) budget for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“Fiscal Year 2026” and the budget relating thereto, the “2026 O&M Budget”), which budget commenced on October 1, 2025, and concludes on September 30, 2026, a copy of which is attached hereto as Exhibit A and incorporated herein by reference; and

WHEREAS, Developer is actively developing certain real property within the District and presently owns a portion of such real property identified in the District’s Fiscal Year 2026 Assessment Roll (“Assessment Roll”), appended to the attached Exhibit A and incorporated herein by reference, which real property is located entirely within the District and which real property will benefit from the timely construction and acquisition of the District's facilities, activities and services and from the continued operations of the District (“Property”); and

Whereas, following the adoption of the 2026 O&M Budget, the District has the option of levying non-ad valorem assessments on all land within its boundaries that will benefit from the activities, operations and services set forth in such budget and at the full amount of the budget (hereinafter referred to as the “O&M Assessment(s)”), or utilizing such other revenue sources as may be available to it; and

Whereas, the District is not able to predict with absolute certainty the amount of monies necessary to fund the operations and services set forth in the 2026 O&M Budget and believes that the O&M Assessments will be insufficient to cover the entire 2026 O&M Budget; and

Whereas, in contemplation of the foregoing, and in lieu of levying an increased amount in O&M Assessments on the Property to fund the full 2026 O&M Budget, the Developer agrees to provide the monies necessary to fund the actual expenditures for the Fiscal Year 2026 (hereinafter referred to as the “O&M Budget Payment”), not otherwise funded by O&M Assessments levied upon benefited lands located within the District; and
WHEREAS, Developer and District desire to secure such budget funding through the imposition of a continuing lien against the Property described in Exhibit B, and otherwise as provided herein.

Now, Therefore, based upon good and valuable consideration and the mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

Section 1.  Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.

Section 2.	Payment Of District’s 2026 O&M Budget

Payment of O&M Budget Expenses. Upon the District Manager’s written request, the Developer agrees to make available to the District the monies necessary to fund all expenditures of the 2026 O&M Budget not otherwise funded through O&M Assessments levied upon benefited lands located within the District, on a continuing basis, within fifteen (15) business days of written request by the District. Funds provided hereunder shall be placed in the District's general checking account. In no way shall the foregoing in any way affect the District’s ability to levy special assessments upon the lands within the District, including the Property, in accordance with Florida law, to provide funds for any unfunded expenditures whether such expenditures are the result of an amendment to the District’s 2026 O&M Budget or otherwise.

Consent to Funding of 2026 O&M Budget. The Developer acknowledges and agrees that the O&M Budget Payment represents the funding of operations and maintenance expenditures that would otherwise be appropriately funded through O&M Assessments equitably allocated to the Property within the District in accordance with the District’s assessment methodology. Developer agrees to pay, or caused to be paid, the O&M Budget Payment regardless of whether Developer owns the Property at the time of such payment subject to the terms set forth in Section 10 herein. Developer agrees that it will not contest the legality or validity of such imposition, collection or enforcement to the extent such imposition is made in accordance with the terms of this Agreement.

SECTION 3. CONTINUING LIEN. The District shall have the right to file and perfect a continuing lien upon the Property described in Exhibit B for all payments due and owing under

the terms of this Agreement and for interest thereon, and for reasonable attorneys’ fees, paralegals’ fees, expenses and court costs incurred by the District incident to the collection of funds under this Agreement or for enforcement of this lien, and all sums advanced and paid by the District for taxes and payment on account of superior interests, liens and encumbrances in order to preserve and protect the District’s lien. The lien shall be effective as of the date and time of the recording of a “Notice of Lien for FY 2026 O&M Budget” in the public records of Polk County, Florida, stating among other things, the description of the real property and the amount due as of the recording of the Notice, and the existence of this Agreement. The District Manager, in its sole discretion, is hereby authorized by the District to file the Notice of Lien for FY 2026 O&M Budget on behalf of the District, without the need of further Board action authorizing or directing such filing. At the District Manager’s direction, the District may also bring an action at law against the record title holder to the Property to pay the amount due under this Agreement or may foreclose the lien against the Property in any manner authorized by law. The District may partially release any filed lien for portions of the Property subject to a plat if and when the Developer has demonstrated, in the District’s sole discretion, such release will not materially impair the ability of the District to enforce the collection of funds hereunder. In the event the Developer sells any of the Property described in Exhibit B after the execution of this Agreement, the Developer’s rights and obligations under this Agreement shall remain the same, provided however that the District shall only have the right to file a lien upon the remaining Property owned by the Developer.
Section 4.	Alternative Collection Methods.

In the alternative or in addition to the collection method set forth in Section 3 above, the District may enforce the collection of the O&M Budget Payment(s) by action against the Developer in the appropriate judicial forum in and for Polk County, Florida. The enforcement of the collection of funds in this manner shall be in the sole discretion of the District Manager on behalf of the District. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the parties agree that the prevailing party shall be entitled to recover from the other all costs incurred, including reasonable attorneys’ fees and costs for trial, alternative dispute resolution, or appellate proceedings.
The District hereby finds that the activities, operations and services funded by the O&M Budget Payment(s) provide a special and peculiar benefit to the Property. The Developer agrees that the activities, operations and services that will be funded by the O&M Budget Payment(s) provide a special and peculiar benefit to the Property in excess of the costs thereof. Therefore, in the alternative or in addition to the other methods of collection set forth in this Agreement, the District, in its sole discretion, may choose to certify amounts due hereunder as a non-ad valorem assessment on all or any part of the Property for collection, either through the Uniform Method of Collection set forth in Chapter 197 or under any method of direct bill and collection authorized by Florida law. Such assessment, if imposed, may be certified on the next available tax roll of the Polk County property appraiser.
SECTION 5. NOTICE. All notices, payments and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or sent via electronic mail, return receipt, to the parties, as follows:

If to District:	East 547 Community Development District
c/o Governmental Management Service – Central Florida, LLC
219 E. Livingston Street Orlando, Florida 32801 Attn: District Manager

With a copy to:	Kilinski | Van Wyk PLLC
517 E. College Avenue Tallahassee, Florida 32303 Attn: District Counsel
If to Developer:	Clayton Properties Group, Inc.
3020 South Florida Avenue, Suite 101
Lakeland, Florida 33803
Attn: 	

Section 6. Amendment. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.
Section 7.  Authority. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

Section 8.  Assignment. This Agreement may not be assigned, in whole or in part, by either party except upon the prior written consent of the other party, which consent shall not be unreasonably withheld, conditioned, or delayed. Any attempted assignment without such consent shall be void.
Section 9. Default. A default by either party under this Agreement shall entitle the non-defaulting party to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief and specific performance and specifically including the ability of the District to enforce any and all payment obligations under this Agreement in the matter described in Sections 3 and 4 above.

Section 10.	Third-Party Rights; Transfer of Property.	This Agreement is
solely for the benefit of the formal parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a formal party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants and conditions herein contained shall inure to the sole benefit of and

shall be binding upon the parties hereto and their respective representatives, successors and assigns. In the event the Developer sells or otherwise disposes of its business or of all or substantially all of its assets relating to improvements, work product, or lands within the District, including the Property, the Developer shall continue to be bound by the terms of this Agreement and additionally shall expressly require that the purchaser agree to be bound by the terms of this Agreement. The Developer shall give ninety (90) days prior written notice to the District under this Agreement of any such sale or disposition, and shall provide evidence of the purchaser's assumption of this Agreement.
Section 11. Applicable Law and Venue. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida. The parties agree that venue will be in Polk County, Florida.

Section 12. Negotiation at Arm’s Length. This Agreement has been negotiated fully between the parties as an arm's length transaction. The parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the parties are each deemed to have drafted, chosen and selected the language, and the doubtful language will not be interpreted or construed against any party.

SECTION 13. PUBLIC RECORDS. Developer understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Developer agrees to comply with all applicable provisions of Florida law in handling such records, including, but not limited, to Section 119.0701, Florida Statutes. Developer acknowledges that the designated public records custodian for the District is Governmental Management Service – Central Florida, LLC (the “Public Records Custodian”). Among other requirements and to the extent applicable by law, Developer shall (1) keep and maintain public records required by the District; (2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within ten (10) business days at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; (3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Developer does not transfer the records to the Public Records Custodian of the District; and (4) upon completion of the contract, transfer to the District, at no cost, all public records in Developer’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Developer, Developer shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.
IF DEVELOPER HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO DEVELOPER’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE PUBLIC RECORDS    CUSTODIAN    AT    (407)    841-5524,

JBURNS@GMSCFL.COM, OR BY REGULAR MAIL AT GOVERNMENTAL MANAGEMENT SERVICES – CENTRAL FLORIDA, LLC, 219 E. LIVINGSTON STREET, ORLANDO, FLORIDA 32801.
Section 14. Effective Date. The Agreement shall take effect as of October 1, 2025. The enforcement provisions of this Agreement, including but not limited to Sections 3, 4, and 9, shall survive its termination, until all payments due pursuant to this Agreement are paid in full.
Section 15.	Anti-Human Trafficking Requirements. Developer certifies, by
acceptance of this Agreement, that neither it nor its principals utilize coercion for labor or services as defined in Section 787.06, Florida Statutes. Developer agrees to execute the affidavit, in a form mutually acceptable to the Parties, in compliance with Section 787.06(13), Florida Statutes, within thirty (30) days of the Effective Date.
In Witness Whereof, the Parties execute this Agreement on the day and year first written above.
East 547 Community Development District

Chairperson, Board of Supervisors

Clayton Properties Group, Inc., d/b/a
Highland Homes

By: Name: Title:

Exhibit A:	2026 O&M Budget & Assessment Roll
Exhibit B:	Property Description

Exhibit A
2026 O&M Budget & Assessment Roll

Budget will be provided under separate cover.

East 547 CDD
FY 26 Assessment Roll

PARCEL ID	UNITS	FY 25 O&M	FY 26 O&M	2021 DEBT	2023 DEBT	TOTAL	
272709729510000010	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000020	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000030	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000040	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000050	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000060	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000070	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000080	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000090	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000100	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000110	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000120	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000130	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000140	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000150	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000160	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000170	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000180	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000190	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000200	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000210	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000220	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000230	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000240	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000250	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000260	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000270	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000280	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000290	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000300	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000310	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000320	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000330	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000340	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000350	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000360	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000370	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000380	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000390	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000400	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000410	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000420	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000430	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000440	1	$850.00	$1,074.00	$335.75		$1,409.75	

272709729510000450	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000460	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000470	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000480	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000490	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000500	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000510	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000520	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000530	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000540	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000550	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000560	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000570	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000580	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000590	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000600	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000610	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000620	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000630	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000640	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000650	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000660	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000670	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000680	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000690	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000700	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000710	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000720	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000730	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000740	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000750	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000760	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000770	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000780	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000790	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000800	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000810	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000820	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000830	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000840	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000850	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000860	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000870	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000880	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000890	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000900	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000910	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000920	1	$850.00	$1,074.00	$335.75	$1,409.75	

272709729510000930	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000940	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000950	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000960	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000970	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000980	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000990	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001000	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001010	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001020	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001030	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001040	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001050	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001060	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001070	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001080	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001090	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001100	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001110	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001120	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001130	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001140	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001150	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001160	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001170	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001180	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001190	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001200	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001210	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001220	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001230	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001240	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001250	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001260	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001270	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001280	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001290	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001300	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001310	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001320	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001330	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001340	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001350	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001360	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001370	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001380	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001390	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001400	1	$850.00	$1,074.00	$335.75	$1,409.75	

272709729510001410	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001420	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001430	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001440	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001450	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001460	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001470	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001480	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001490	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001500	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001510	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001520	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001530	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001540	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001550	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001560	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001570	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001580	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001590	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001600	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001610	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001620	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001630	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001640	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001650	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001660	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001670	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001680	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001690	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001700	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001710	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001720	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001730	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001740	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001750	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001760	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001770	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001780	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001790	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001800	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001810	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001820	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001830	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001840	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001850	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001860	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001870	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001880	1	$850.00	$1,074.00	$1,343.42	$2,417.42	

272709729510001890	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001900	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001910	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510001920	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001930	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001940	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001950	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510001960	1	$850.00	$1,074.00	$335.75	$1,409.75	
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272709729510002360	1	$850.00	$1,074.00	$1,343.42	$2,417.42	

272709729510002370	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
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272709729510002500	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510002510	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
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272709729510002620	0	$0.00	$0.00			$0.00	
272709729510002630	0	$0.00	$0.00			$0.00	
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272709729511002710	1	$850.00	$1,074.00		$1,612.90	$2,686.90	
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272709729511002820	1	$850.00	$1,074.00		$403.23	$1,477.23	

272709729511002830	1	$850.00	$1,074.00	$403.23	$1,477.23	
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272709729511003310	1	$850.00	$1,074.00	$403.23	$1,477.23	
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272709729511003760	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003770	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003780	1	$850.00	$1,074.00	$403.23	$1,477.23	

272709729511003790	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
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272709729511003950	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003960	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003970	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003980	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003990	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
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272709729511004030	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004040	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004050	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004060	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004070	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004080	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004090	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004100	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511004110	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511004120	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004130	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004140	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004150	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004160	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004170	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004180	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004190	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004200	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004210	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004220	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004230	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004240	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004250	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004260	1	$850.00	$1,074.00	$2,369.28	$3,443.28	

272709729511004270	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004280	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004290	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004300	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004310	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004320	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004330	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004340	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004350	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004360	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004370	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004380	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004390	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004400	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004410	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004420	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004430	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004440	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004450	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004460	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004470	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004480	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004490	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004500	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004510	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004520	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004530	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004540	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004550	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004560	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004570	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004580	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004590	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004600	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004610	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004620	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004630	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004640	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004650	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004660	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004670	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004680	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004690	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004700	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004710	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004720	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004730	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004740	1	$850.00	$1,074.00	$2,369.28	$3,443.28	

272709729511004750	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004760	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004770	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004780	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004790	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004800	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004810	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004820	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004830	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004840	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004850	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004860	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004870	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004880	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511004890	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511004900	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004910	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004920	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004930	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004940	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004950	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004960	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004970	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004980	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004990	1	$850.00	$1,074.00	$1,612.90	$2,686.90	
272709729511005000	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005010	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005020	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005030	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511005040	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005050	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005060	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005070	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005080	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005090	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
Total Gross Assessments	509	$432,650.00	$546,666.00	$219,635.52 $424,852.58	$1,191,154.10	
						
Total Net Assessments		$402,364.50	$508,399.38	$204,261.03 $395,112.90	$1,107,773.31	

Exhibit B Property Description

fAB£ELQNB.
TitACfS I mROUGH 16·.JNCIL:us�VE, Ali. LYINO IN THE NOR.TI-IE-AST¼ OF SECTION 9,1
TOWNSHlP 27 :sotlm� RA: Of 27 E.A;ST.�OF •14fl..Q'UDA DISVEL,OPME'Nif CO. TRACT.1'11• AOCORIDIJNO ro TI-IE MAP·100. PLAT THEREOF R.EOORDEiO 1N PLAT BOOK J., PAGE,601 Of THE, f\UBLlC RECORDS OF POLK COUNTY, FLOR.ilDA LESS ,4ND EXCEPT EtlGHT-Of•WAY FOR DAVENPOJtT BOULEVARJ.)ISTATE ROAD .S47tCOU}J11Y R0ADS47, HOU.Y H�U. llRliVE,
WEST BO.ULEVAR!D� AND SOUTH BOULEVARD•.BEING MORE PARTICULA!RL Y DE:SCWJBED
AS:
BEGIN Al Am�[�ON �Oil) AND CAI/' '' LB S]35�STANDING ATmB SOUTHWEST -CORNBR. OF :SAID TRACT i16, AN:D :RUN HENCE. AWMO THE WES UNE 0'.f SAm TRACT 16 AND SAID TRACT I N"'OO�S ·341,:t·W, 1,24'7.10 ,!SET 10- A 5/8�, HWM ROD AND1 CAP STANDING ON
me SOI.Jnl RJOilfF-OF�WAY OF F3tAVENPORT OULEVARD/S.TATB IW-AID-S411G01!.1Nl'Y RQ\i\D,,547;. THENCE ALOHCl SMD soum JOHT-OF-WAY ·me F,  · OW.ING SEV  ('7)
,COURSES; I) �.9821�29'11)�� 450J'3 FEET TO A 5J.r 1··m.1.ROD ,AND CAP ;:;LB ,813S• THENCE
2) N-00°31'31 •W, I i),.-00 F£ET ro A 511tt m.m,il ROO AND C.A ""l!.B 813,5'\ n:IENCB 3,) N-
89028-�9'�-B.:ns.SO·FEET 10  Am�	LR.ON ROD A/Nii) CAP "U	813,S'�TlfBNCE 4) -�"29,.-E�

c..	ro·

414.20 FEET TO A 5/.8'" �RON ROD A ·. D C-AP cc1.-9 81:.W\ 1lE'>4C.E S:) S�J	1'3l1''-E 20.00 :FE:BT
,..,,.., A �.111,1'> l'D�ll 00·D A...10· al. llrii lil,LD,,a,t 1,.i::rt. 'TH� .....�1,!;\ N 890'!l.•tt'lln>1' r, .t'il•JI "'l F\ril!:!r  A �J'Olij

1v r ·., �,-o	_l\,"iJ'l"II' � -

, .•  ,£.., •

Mll"	.P    o 11��    ii     r  l -      �

v,	•· • ..,.. .�� -c.� ""t.-'""11111	'm:1:r\ .	-

;1.J"o

�RON ROD AND CAP' '1.B 81JS�. ' MD !POINT IS All.SO A :POINT OF CURVE. CONC'AVB NORTHERLY;. THENCE 7) NOO.lHEASTERl.Y Al.ONO SAID CtlRVB HAVlNG A RAD.IUS OF 7"76•.20' FEE'f. A CfflillAL ANGLE/DELTA OF 17<'0',Srf COOR.lfJ BEAIHNG OF N-lffl!:ill'lO"-.� A CliOR!D DISTANCE Of:239.21-.8• , fOR ANIAR£ LENfilH OF2401.2l .F.EETto A 513"' IRON
ROD AND CAP 4'LB S:1,3.�j," STAWDINO AT liTS INTERSfCfJ(iN Wlffl THE soum liOHT�Ot�
WAY Of HOLJLV HHL.L DR1V\E; 'fHBMCE ALONG ffilB SOUTH JUGE-:IT-OF-WAY OF HOLLY
tl[LL DRIVE �e,�6'01�..E. 7ll,_6,IF. EET JO A S.18" [R,i	ROI) A- D CAP'"il!.8 :8US"	STANDING

C·OU:RSE&

AT ITS INTERSECTION Wini THE WEST RJGHT-OP-WAY OF WEST BOU'LlilV'AlRD; JHENCB AL.ONO THE WEST AND WESriERLY R!JOHT..Ofi.WAY HERE.· DIE FOLt.OWl:NG TWO ('2)
I) �'1'J2!00�-E; H9·SS f&'.1; THENCE 2) S-34�6�l9"-W. 4491.21 fEE1 TO I.TS MER.SECTJON WITH 'TfflE NORTII MAIINTA!"Nm IUGHT.iOF�WAy O.f soom BOlJLBVAkD AC.OOOOINO TO nm MAP BOOK 21.t P'AOES s.s11-'.!ROUOH 60;,[NC UiSIVE. rnB FOLLOWDKi
NINE ,(9) COl11RSES·1 1) $�$8.042"3 lf'-W. 27201 F E ; THENCE 2) s-n°.20' U"''-W, ll.14 F.BB'T;
THENOE J} 5-39°3-9'J6"-W, i.112;08 F££T; 'fHEN'C ·. 4),N..:S9Cr?1 36�.w,.•30..06 PEET; nmNCE S,)
S-89�8;24"-\\i\ :1"1'iJM FEET; THHMCE 6 N-:sr'22.''41�:..w, 226.13 FiJiT; TffENCE 7), S-S�.28/]T'-•
w. 1·4itS5 F.EET;,'il'HBNCE !]s..s1�.s.1•34:•i:,.w TIJ'S,FE� mENCE 9) • - 3°29 'JSfl:.w,.·11�gs 'EBT ifO A POffiT ON THE SOUl'H LINE Of SA/ID TRACT 16; TIENCE ALON,G SAIID :SOUTH U'NE s-.W'J9'JV:.:w!,244.94 FEET'JO TIE POOO;QJ''BEGINNliNG.
oom'AMING: 75.1,4 ACHS� MORE OR :LESS.

PA.llCl!I, TWO
TMCTS 17 THROUOl-!I 23, rNCL-US1 �,	YING WEST O.f RAil-ROAD RtGH'f'-OF-WAYI All. LYING IN rnE. NORT'H!EA'ST·¼ ,OF SECTION '9, TOWNSI-UP 21 SOU Jl RANGE 27 BAST,�Of'
••FLOR!lDA DEVBLOPME'4T CO,. TRACT,;,, A.CCOROfNG TO iHE	_AP OR PLAT nlEREOF ROCORDEID IN PLAT BOOK 3, PM'.JE 00,. 10P 'if.HE PUBLIC RECORDS Of' POLK COUN1Y',

FLORIDA, LF.SS AND EXCEPT RIGtrr OF WAY FOR PARK ROAD AND SOUTH BOUUlVARD, BEING MORE PARTICULARLY DESCRIBED AS:
BEGIN AT A Sill"IRON RODAND CAP"LB 8135" STANDING AT THENORTHWEST CORNER OF SAID TRACT 17, AND RUN THENCE ALONG THE NORTH LINE THEREOF, ALONG A
NON-RADIAL LINE, N-89°39'36"-E. 139.38 FEET TO A 5/S" IRON ROD AND CAP STANDING ON THE WEST MAINTAINED RIGHT-OF-WAY OF PARK ROAD, ACCORDING TO MAP BOOK 21, PAGES 55 THROUGH 60, INCLUSIVE, PUBLIC RECORDS OF POLK COUNTY, FLORIDA SAID POINT ALSO BEING A POINT ON A CURVE (POINT OF CUSP) CONCAVE SOUTHEASTERLY; THENCE ALONG SAID WEST MAINTAINED RIGHT-Of-WAY THE FOLLOWING SEVEN (7) COURSES; I) SOUTHWESTERLY ALONG SAID CURVE HA VINO A RADIUS OF 167.86 FEET, A CENTRAL ANGLE/DELTA OF 30"06'24", A CHORD BEARING OF S-38'55'02"-W, A CHORD DISTANCE OF 87.19 FEET, FOR AN ARC LENGTH Of 88.20 FEET; THENCE 2) S-13'06'46"-W,71.02 FEET; THENCE 3) S--01°28'30"-W, 85.64 FEET; THENCE 4) S- 01'43'49"-E, 37.98 FEET; THENCE 5), S-25'08'38"-W, 136.15 FEET TO A POINT OF CURVE.
CONCAVE WESTERLY; THENCE 6) SOUTHWESTERLY ALONG SAID CURVE HAVING A RADIUSOf 213.82 FEET, A CENTRAL ANGLE/DELTA OF 27050'58" A CHORD BEARING OF S- 08°24'57"-W, A CHORD DISTANCE OF 102.91 FEET, FOR AN ARC LENGTH OF 103.93 FEET; THENCE 7) S-02'S8'S0"·E, 57.67 FEET TO A S/8" IRON ROD AND CAP "LB 8135" STANDING ON THE WEST LINE Of SAID TRACT 17; THENCE ALONG SAID WEST LINEN--00°24'23"-W,
570.24 FEETTO THE POINT OFBEGINNING.

TOGETHER WITH
BEGIN AT A 5/8" IRON ROD AND CAP" LB 8135" STANDING AT THE INTERSECTION OF THE SOUTH LINE OF SAID TRACT 17 AND THE EAST MAINTAINED RIGHT-OF-WAY OF PARK ROAD, ACCORDING TO THE MAP BOOK 21, PAGES 55 THROUGH 60, INCWSIVE, PUBLIC RECORDS OF POLK COUNTY, FLORIDA; THENCE ALONG SAID EAST MAINTAINED RIGHT-OF-WAY THE FOLLOWING NINE (9) COURSES: I) N-13'm'22"-E, 24.70 FEET; THENCE 2) N-20°21' 11",E,32.06 FEET;THENCE3) N-24'36'46"-W,79.55 FEET; THENCE 4)N-230J4'57"-E, 65.21FEETTOA POINTOFCURVECONCAVENORTHWESTERLY;THENCE S)NORTHEASTERLY ALONG SAIDCURVE HAVING A RADIUS OF 200.05 FEET, A CENTRAL ANGLE/DELTA OF 32°57'03",A CHORD BEARING OF N-09013'18"-E, A CHORD DISTANCE OF
113.47 FEET,FOR AN ARC LENG1H OF 115.05 FEET; THENCE 6) N-02°24'49"-W, 124.45 FEET; THENCE 7) N-01'09'36"-E, 79.68 FEET; THENCE 8) N-12'06'49"-E, 57.58 FEET TO A POINT OF CURVE CONCAVE SOUTHEASTERLY; THENCE 9) NORTHEASTERLY ALONG SAID CURVE
HAYING A RADIUS OF 133.34 FEET, A CENTRAL ANGLE/DELTA OF 56°00'37", A CHORD BEARING OFN-47°24'33"-E, A CHORD DISTANCE OF 125.22 FEET, FOR AN ARC LENGTH OF 130.JS FEET TO A 518" IRON ROD ANO CAP ''LB 8135" STANDING ON THE SOlJTH RIGHT­
OF-WAY OF SOUTH BOULEVARD, ACCORDING TO THE PLAT RECORDED IN PLAT BOOK 3, PAGE 60, PUBLIC RECORDS Of POLK COUNTY, FLORIDA; THENCE ALONG SAIDRIGHT· Of-WAY N-89'39'36"-E, 2,098.38 FEET TO A l/8" IRON ROD AND CAP "LB 8135" STANDING AT THE NORTHEAST CORNER OF SAID TRACT 23, ALSO BEING THE NORTHWEST CORNER OF TRACT 24 OF SAID "FLORIDA DEVELOPMENT CO. TRACT''; THENCE ALONG THE EAST LINE Of SAID TRACT 23, ALSO BEING THE WEST LINE OF SAID TRACT 24, S- 00'30'31"-E, 90.76 FEET TO A S/8" IRON ROD AND CAP "LB 8135" STANDING ON THE WESTERLY RIGHT-OF-WAY OF THE CSX RAILROAD; THENCE ALONG SAID WESTERLY RIGHT-OF-WAY S-34°37'32"-W, 676.80 FEET TO A CONCRETE MONUMENT "RLS 935"
STANDING ON THESOUTHLINEOF SAIDTRACT22;THENCE ALONG THE SOUTH LINEOF TRACTS 17 THROUGH 22, INCLUSIVE, s-89°45'34"-W, 1,909.39 FEET TO THE PQlNT OF BICINNING.

;J,J,COHTAJNING:  31.14 ACRES, MOREOR LESS

PARCJ.LTffBtE
PART OF TH£SOUTHWEST¼ OF THE SOUTHWEST¼ OF SECTION 3, AND PART OF THE
NORTHWEST '/4 OF THE NORTHWEST ¼ OF SECTION 10, ALL IN TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA. THE PROPERTY DESCRIPTION INCWDES: LOTS 38 THROUGH 57, INCLUSIVE, IN BLOCK 197. AND LOTS I THROUGH 18, INCWSIVE,, (BEING ALLOF THE LOTS), IN BLOCK 198, AND LOT 8 IN BLOCK 199, ACCORDING TOTHE PLAT OF"RESUBDIVISION BY HOLLY HILLGROVE & FRUIT COMPANY" IN DAVENPORT, RECORDED IN PLAT BOOK 21, PAGE 39 PUBLIC RECORDS OF POi,K COUNTY. FLORIDA. BEING MORE PARTICULAR!..Y DESCRIBED AS:
BEGlN AT A 5/8" IRON ROD AND CAP• LB 8135"STANDING AT THE INTERSECTION OF THE EAST RIGHT-OF-WAY OF WEST BOULEVARD AND THE WESTERJ..Y RIGHT-OF-WAY OF THE CSX RAILROAD, AND RUN THENCE ALONG SAID EAST RIGHT-OF-WAY N- 00"32'00",W, 1195.SI FEET TO A ½" IRON ROD WITH NO IDENTIFICATION; THENCE N-
89"42'00",E, 200.00 FEETTO A 5/8" IRON ROD ANO CAP"LB 8135"; THENCE N-00"28'24"-W,
170.00 FEET TO A½" IRON ROD WITH NO IDENTIFlCATION; THENCE N-89"42'00",E, 294.80 FEET; THENCE S-64°44'00",E, 383.27 FEE.T TO A 5/3" IRON ROD AND CAP "LB 8135" STANDING ON THE WESTERJ..Y RJGHT-OF-WAV OF THE CSX RAILROAD; THENCE ALONG SAID WESTERJ..V RJGHT-Of,WAY THE FOLLOWING TWO (2) COURSES: 1) S-33°13'01"-W,
75.13 FEET TO A 5/8" IRON ROD AND CAP "LB 8135"; THENCE Z) S-34°36'19",W, 1,387.90 FEETTO THE POOO Of BECOOjlNG.
CONTAINING:13.35 ACRES. MOREOR LESS.
AND
SOUTH BLVD
THAT PARTOF THE NORTHEAST¼ OFSECTION 9, TOWNSHIP 27SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA, BEING DESCRIBED AS:
BEGIN AT A 518" IRON ROD AND CAP "LB8l35"STANDING ATTHE SOUTHWEST CORNER OF TRACT 16 OF "FLORIDA DEVELOPMENT CO. TRACT' ACCORDING TO TH£ PLAT THEREOF AS RECORDED IN PLAT BOOK 3, PAG!;60, PUBLIC RECORDS Of POLK COUNTY, FLORIDA, ANO RUN THENCE ALONG THE NORTH LINE THEREOF N-89'39'36"-E, 244.94 FEET TO ITS INTERSECTION WITH THE NORTH MAINTAINED RIGHT-OF-WAY Of SOUTH BOULEVARD ACCORDING TO MAP BOOK 21, PAGES 55-60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA; THENCE AWNG SAID NORTH MAINTAINED RIGHT-OF-WAY THE FOL,1,0WING NINE (9) COURSES: I) N-83°29'35",E, 17.85 FEET; THENCE 2) N•87°51'34"•E,
77.78 FEET; THENCE 3) N•89'28'17"·E, 140.55 FEET; THENCE 4) S-89"22'41",E, 226.73 FEET;
THENCE S)N-89'28'24",E, 371.04 FEET; THENCE 6) S,89'21'36"-E, 130.06 FEET; THENCE 7) N, 89"39'36"·£.
1,112.08 FEET; THENCE 8) N-77'20'1l"•E.31.14 FEET; THENCE 9) N•88'42'31"·E, 27.01 FE£T
TO THE INTERSECTION Of	$AID SOUTH MAINTAINED RIGHT-Of-WAY AND THE WESTERLY RIGHT-Of-WAY OF WEST BOULEVARD: THENCE CONTINUE N-88°42'3l"•E,
24.69 FEET TO A POINT ON THE WESTERLY RIGHT-OF-WAY Of THE CSX RAILROAD RIGHT-OF-WAY; THENCE ALONG SAID WESTERLY RIGHT-OF-WAY OF THE CSX

RAILROAD S.J4"36'19"-W, 45.76 FEET TO ITS INTERSECTION WITH THE NORTH LINE Of TRACT 24 Of SAID "FLORIDA DEVELOPMENT CO. TRACT"; THENCE S-89"39'36"-W,63.75 FEETTO A 5/f' IRON ROD AND CAP "LS 8135" STANDING AT THENORTIIWEST CORNER OF SAID TRACT 24, ALSO BEING THE NORTIIEAST CORNER OF TRACT 23 OF SAID "FLORIDA DEVELOPMENT CO. TRACT", SAID POINT Al.SO LIES ON THENORTH RIGHT, OF-WAY OF SOUTH BOULEVARD PER PLAT BOOK 3, PAGE60, PUBLIC RECORDS OF POLK COUNTY, FLORIDA; THENCE ALONG SAIDNORTH RIGHT-OF-WAY S-89"39'36"-W,2,098.38 FEET TO ITS INTERSECTION WITH THE EASTER.LY MAINTAINED RIGHT-OF-WAY OF SOUTH BOUL£VARD ACCORDING TO MAP BOOK 21, PAGES s�o. PUBLIC RECORDS OF
POLK COUNTY. FLORIDA, SAID POINT Al.SO LIES ON THE NORTH LINE OF TRACT 17 OF SAJD "FLORIDA DEVELOPMEm' CO. TRACT"; THENCE ALONG SAID NORTH LINE OF TRACT 17 ANDCONTlllUING S-89039'36"-W, S9.4S FEET TO A Str' IRON ROD AND CAP"LB
8135" STANDING AT ITS INTERSECTION WITH THE WESTER.LY MAINTAINED RIGHT--OF­ WAY OF SOUTH BOULEVARD ACCORDING TO SAID MAP BOOK 21, PAGES 55-60; THENCE CONTINUE ALONG SAID NORTH LINE OF TRACT 17 AND CONTINUING S-89"39'36"-W,
139.88 FEET TO A 5/8" IRON ROD AND CAP "LB 8135" STANDING AT THE NORTHWEST CORNER Of SAID TRACT 17; THENCE CONTINUE S-89"39'36"-W, 15.00 FEET; THENCE N-
00052'59"-W, 30.00 FEET TO THEf01NTOF BEGINNING.

CONTAINING: 74,377 SQUARE FEET, 1.707 ACRES, MOREOR LESS.

WJSIBOULEVARD
THAT PARTOf THE NORTHEAST¼ Of SECTION 9, AND THE NORTHWEST 0/4OF SECTION
10, LYING IN TOWNSHIP 27 SOUTH, RANGE 27 EAST, POLK COUNTY, FLORIDA, BEING DESCRIBED AS:
BEGIN AT A 518" IRON ROD AND CAP "LB 8135" STANDING AT THE INTERSECTION OF THE SOUTH RIGHT--OF-WAY OF HILLY HILL DRIVE AND THE WEST RIGHT--OF-WAY OF WEST BOULEVARD, AND RUN THENCE N-89"28'00"-E, 31.25 FEET TO A POINT ON THE EAST RJGHT--OF-WAY Of WEST BOUL£VARD; TI-IENCE S-00032'00"-E, 917.67 FEET TO A 518" IRON ROD AND CAP "LB 8135" STANDING AT TI-IE INTERSECTION OF SAID EAST RIGHT--OF-WAY AND THE WESTERLY RJGHT--OF-WAY OF THE CSX RAILROAD; TI-IENCE
ALONG SAID WESTERLY RJGHT--Of-WAY S-34"36'19"-W, 28.23 FEETTO A POINTON THE WEST LINE OF SAID SECTION 10, ALSO BEING THE EAST LINE OF SAID SECTION 9; THENCE ALONG SAID WEST LINE, ALSO BEING $AID EAST LINE, N-00"32'00"-W, 17.78 FEET TO A POINT ON THE WESTERLY RIGHT-OF-WAY OF THE CSX RAILROAD; THENCE. ALONG SAID WESTERLY RJGHT--OF-WAY S-34°36' 19"-W, 26.06 FE.ET; THENCE N-00°32'00"· W, 34.75 FEET TO A POINT ON THE WEST RIGHT--OF-WAY OF WEST BOULEVARD; THENCE ALONG SAID WEST RIGHT-OF-WAY N-00"32'00"-W. 909.55 FEET TO THE POINT OF
BEGINNING,
CONTA(NING: 29,104 SQUARE FEET, 0.668 ACRES, MOREOR LESS.

CDD CONTAINS APPROXIMATELY 122.to ACRES, MORE OR LESS.

Section 2

RESOLUTION 2025-07

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2026; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the East 547 Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in Polk County, Florida (“County”); and

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

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

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

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

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

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

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

WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the East 547 Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT:

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

SECTION 2. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution.

SECTION 3. COLLECTION. The collection of the operation and maintenance special assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

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

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

SECTION 7. EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.
PASSED AND ADOPTED THIS 10TH DAY OF JULY 2025.

ATTEST:	EAST 547 COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary

By: 	

Its: 	

Exhibit A:	Adopted Budget for Fiscal Year 2026
Exhibit B:	Assessment Roll

East547
Community Development District

Proposed Budget
FY2026

Table of Contents

1 - 2

3 - 7

8

9

10

11

	General Fund

	General Fund Narrative

	Debt Service Fund - Series 2021

	Amortization Schedule

	Debt Service Fund - Series 2023

	Amortization Schedule

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

Revenues						
Assessments - Tax Roll	$	402,365	$	401,960	$	405	$	402,365	$	500,346	
Developer Contributions	$	106,417	$	25,000	$	13,338	$	38,338	$	14,786	
Total Revenues	$  508,781	$	426,960	$	13,743	$	440,703	$  515,133	

Expenditures						
Administrative
Supervisor Fees	
$	12,000	
$	2,000	
$	4,000	
$	6,000	
$	10,000	
FICA Expense	$	-	$	77	$	306	$	383	$	765	
Engineering Fees	$	10,000	$	2,465	$	2,763	$	5,228	$	10,000	
Assessment Administration	$	5,250	$	5,250	$	-	$	5,250	$	5,408	
Arbitrage Fees	$	900	$	-	$	900	$	900	$	900	
Dissemination Fees	$	6,300	$	4,200	$	2,100	$	6,300	$	6,489	
Reamortization Schedules	$	-	$	1,250	$	500	$	1,750	$	1,000	
Disclosure Software	$	-	$	2,000	$	-	$	2,000	$	2,000	
Attorney Fees	$	20,000	$	4,764	$	2,382	$	7,146	$	10,000	
Annual Audit	$	4,800	$	5,900	$	-	$	5,900	$	6,000	
Management Fees	$	40,124	$	26,749	$	13,375	$	40,124	$	41,328	
Information Technology	$	1,890	$	1,260	$	630	$	1,890	$	1,947	
Website Maintenance	$	1,260	$	840	$	420	$	1,260	$	1,298	
Trustee Fees	$	8,081	$	4,256	$	4,256	$	8,512	$	8,869	
Postage	$	600	$	837	$	418	$	1,255	$	1,300	
Insurance	$	6,622	$	6,161	$	-	$	6,161	$	7,085	
Copies	$	500	$	81	$	65	$	146	$	500	
Legal Advertising	$	2,500	$	957	$	1,543	$	2,500	$	2,500	
Contingency	$	2,500	$	339	$	750	$	1,089	$	2,500	
Office Supplies	$	250	$	8	$	55	$	63	$	250	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Total Administrative	$  123,751	$	69,569	$	34,463	$	104,031	$  120,312	

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

Operations & Maintenance Field Expenditures Property Insurance	

$	15,000	

$	11,574	

$	-	

$	11,574	

$	13,310	
Field Management	$	15,750	$	10,500	$	5,250	$	15,750	$	16,223	
Landscape Maintenance	$	120,000	$	73,562	$	38,908	$	112,470	$	120,816	
Landscape Replacement	$	15,000	$	10,908	$	4,093	$	15,000	$	15,000	
Streetlights	$	36,000	$	14,346	$	7,173	$	21,519	$	36,000	
Electric	$	25,000	$	8,135	$	4,067	$	12,202	$	25,000	
Water & Sewer	$	5,000	$	9,343	$	4,672	$	14,015	$	14,500	
Sidewalk & Asphalt Maintenance	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Irrigation Repairs	$	7,500	$	1,135	$	568	$	1,703	$	6,684	
General Repairs & Maintenance	$	10,000	$	2,230	$	1,115	$	3,345	$	10,000	
Contingency	$	7,500	$	36,588	$	-	$	36,588	$	7,500	
Subtotal Field Expenditures	$  259,250	$	178,322	$	67,095	$	245,416	$  267,533	

Amenity Expenditures
Amenity - Electric	

$	14,400	

$	16,116	

$	8,058	

$	24,174	

$	24,700	
Amenity - Water	$	7,500	$	4,888	$	2,444	$	7,332	$	10,000	
Internet	$	1,500	$	828	$	434	$	1,262	$	1,500	
Pest Control	$	600	$	352	$	176	$	528	$	600	
Janitorial Services	$	11,180	$	6,855	$	3,620	$	10,475	$	11,180	
Security Services	$	32,000	$	735	$	2,940	$	3,675	$	20,000	
Pool Maintenance	$	23,600	$	13,650	$	6,600	$	20,250	$	24,308	
Amenity Management	$	10,000	$	6,667	$	3,333	$	10,000	$	10,000	
Amenity Repairs & Maintenance	$	10,000	$	1,462	$	2,232	$	3,694	$	10,000	
Holiday Decorations	$	7,500	$	5,724	$	-	$	5,724	$	7,500	
Contingency	$	7,500	$	1,120	$	3,021	$	4,141	$	7,500	
Subtotal Amenity Expenditures	$  125,780	$	58,397	$	32,858	$	91,255	$  127,288	
						
Total Operations & Maintenance	$  385,030	$	236,719	$	99,953	$	336,672	$  394,821	
						
Total Expenditures	$  508,781	$	306,287	$	134,416	$	440,703	$  515,133	
						
Excess Revenues/(Expenditures)	$	0	$	120,673	$	(120,673)	$	-	$	-	

Net Assessments	
$500,346	
Add: Discounts & Collections 7%	$37,660	
Gross Assessments	$538,007	

Product	ERU's	Assessable Units	ERU/Unit	Net Assessment	Net Per Unit	Gross Per Unit	
Phase 1 - On Roll	261.00	261	1.00	$256,562.68	$983.00	$1,056.99	
Phase 2 - On Roll	248.00	248	1.00	$243,783.70	$983.00	$1,056.99	
Total	509.00	509		$500,346.38			

East 547
Community Development District
GENERAL FUND BUDGET

REVENUES:

Assessments

The District will levy a non-ad valorem assessment on all assessable property within the District to fund all general operating and maintenance expenditures during the fiscal year.

Developer Contributions

The District will enter into a Funding Agreement with the Developer to fund the General Fund expenditures for the Fiscal Year.

EXPENDITURES:

Administrative:

Supervisor Fees

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

FICA Expense

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

Engineering Fees

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

Assessment Administration

The District will contract to levy and administer the collection of non-ad valorem assessment on all assessable property within the District.

Arbitrage Fees

The District will contract with an independent certified public accountant to annually calculate the District’s Arbitrage Rebate Liability on its Series 2021 bonds and another anticipated bond issuance.

Dissemination Fees

The District is required by the Security and Exchange Commission to comply with Rule 15c2-12(b)(5) which relates to additional reporting requirements for unrated bond issues. This cost is based upon the Series 2021 bonds and another anticipated bond issuance. Governmental Management Services – Central Florida, LLC completes these reporting requirements.

Attorney Fees

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

Annual Audit

The District is required by Florida Statutes to arrange for an independent audit of its financial records on an annual basis.

Management Fees

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

Information Technology

Represents costs related to the District’s information systems, which include but are not limited to video conferencing services, cloud storage services and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc. Governmental Management Services – Central Florida, LLC provides these systems.

Website Maintenance

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

Trustee Fees

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

Postage

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

Insurance

The District’s general liability, public official’s liability insurance and property insurance coverages.

Copies

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Legal Advertising

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

Contingency

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

Office Supplies

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

Dues, Licenses & Subscriptions

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

Operations & Maintenance:

Field Expenditures

Property Insurance

The District’s property insurance coverages.

Field Management

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

Landscape Maintenance

Represents the estimated maintenance of the landscaping within the common areas of the District after the installation of landscape material has been completed.

Landscape Replacement

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

Streetlights

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

Electric

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

Water & Sewer

Represents current and estimated costs for water and refuse services provided for common areas throughout the District.

Sidewalk & Asphalt Maintenance

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

Irrigation Repairs

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

General Repairs & Maintenance

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

any field category. Amenity Expenditures Amenity - Electric
Represents estimated electric charges for the District’s amenity facilities.

Amenity – Water

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

Amenity – Insurance

Represents the District’s property insurance coverages.

Amenity - Internet

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

Pest Control

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

Janitorial Services

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

Security Services

Represents the estimated cost of contracting a monthly security service for the District’s amenity facilities.

Pool Maintenance

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

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. the cost of managing and monitoring access to the District’s amenity facilities.

Amenity Repairs & Maintenance

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

Holiday Decorations

Represents estimated costs for Holiday Decorations of the District.

any amenity category.

East 547
Community Development District Debt Service Fund Series 2021

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

Revenues						
Assessments	$	219,255	$	208,730	$	10,525	$	219,255	$	205,198	
Assessments - Prepayment	$	-	$	59,909	$	-	$	59,909	$	-	
Interest	$	10,000	$	13,639	$	6,819	$	20,458	$	10,000	
Carry Forward Surplus (1)	$	110,505	$	427,487	$	-	$	427,487	$	122,666	
Total Revenues	$	339,760	$	709,766	$	17,344	$	727,110	$	337,865	

Expenditures						
Interest - 11/01	$	67,753	$	67,753	$	-	$	67,753	$	59,743	
Special Call - 11/01	$	-	$	305,000	$	-	$	305,000	$	-	
Interest - 02/01	$	-	$	621	$	-	$	621	$	-	
Special Call - 02/01	$	-	$	70,000	$	-	$	70,000	$	-	
Principal - 05/01	$	90,000	$	80,000	$	-	$	80,000	$	80,000	
Interest - 05/01	$	67,753	$	61,070	$	-	$	61,070	$	59,743	
Special Call - 05/01	$	-	$	20,000	$	-	$	20,000	$	-	
Total Expenditures	$	225,505	$	604,444	$	-	$	604,444	$	199,485	
						
Excess Revenues/(Expenditures)	$	114,255	$	105,322	$	17,344	$	122,666	$	138,380	

Interest - 11/1  $	58,742.50

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family - Area One	132	$164,918	$1,249.38	$1,343.42	
Single Family - Area One Paid Down	129	$40,280	$312.25	$335.75	
Total ERU's	261	$205,198			

East 547 Community Development District Series 2021 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/25	$	3,330,000.00	$	-	$	59,742.50	$	59,742.50	
05/01/26	$	3,330,000.00	$	80,000.00	$	59,742.50			
11/01/26	$	3,250,000.00	$	-	$	58,742.50	$	198,485.00	
05/01/27	$	3,250,000.00	$	85,000.00	$	58,742.50			
11/01/27	$	2,800,000.00	$	-	$	57,467.50	$	201,210.00	
05/01/28	$	3,165,000.00	$	85,000.00	$	57,467.50			
11/01/28	$	3,080,000.00	$	-	$	56,192.50	$	198,660.00	
05/01/29	$	3,080,000.00	$	90,000.00	$	56,192.50			
11/01/29	$	2,990,000.00	$	-	$	54,842.50	$	201,035.00	
05/01/30	$	2,990,000.00	$	95,000.00	$	54,842.50			
11/01/30	$	2,895,000.00	$	-	$	53,417.50	$	203,260.00	
05/01/31	$	2,895,000.00	$	95,000.00	$	53,417.50			
11/01/31	$	2,800,000.00	$	-	$	51,992.50	$	200,410.00	
05/01/32	$	2,800,000.00	$	100,000.00	$	51,992.50			
11/01/32	$	2,700,000.00	$	-	$	50,342.50	$	202,335.00	
05/01/33	$	2,700,000.00	$	100,000.00	$	50,342.50			
11/01/33	$	2,600,000.00	$	-	$	48,692.50	$	199,035.00	
05/01/34	$	2,600,000.00	$	105,000.00	$	48,692.50			
11/01/34	$	2,495,000.00	$	-	$	46,960.00	$	200,652.50	
05/01/35	$	2,495,000.00	$	110,000.00	$	46,960.00			
11/01/35	$	2,385,000.00	$	-	$	45,145.00	$	202,105.00	
05/01/36	$	2,385,000.00	$	110,000.00	$	45,145.00			
11/01/36	$	2,275,000.00	$	-	$	43,330.00	$	198,475.00	
05/01/37	$	2,275,000.00	$	115,000.00	$	43,330.00			
11/01/37	$	2,160,000.00	$	-	$	41,432.50	$	199,762.50	
05/01/38	$	2,160,000.00	$	120,000.00	$	41,432.50			
11/01/38	$	2,040,000.00	$	-	$	39,452.50	$	200,885.00	
05/01/39	$	2,040,000.00	$	125,000.00	$	39,452.50			
11/01/39	$	1,915,000.00	$	-	$	37,390.00	$	201,842.50	
05/01/40	$	1,915,000.00	$	130,000.00	$	37,390.00			
11/01/40	$	1,785,000.00	$	-	$	35,245.00	$	202,635.00	
05/01/41	$	1,785,000.00	$	130,000.00	$	35,245.00			
11/01/41	$	1,655,000.00	$	-	$	33,100.00	$	198,345.00	
05/01/42	$	1,655,000.00	$	135,000.00	$	33,100.00			
11/01/42	$	1,520,000.00	$	-	$	30,400.00	$	198,500.00	
05/01/43	$	1,520,000.00	$	145,000.00	$	30,400.00			
11/01/43	$	1,375,000.00	$	-	$	27,500.00	$	202,900.00	
05/01/44	$	1,375,000.00	$	150,000.00	$	27,500.00			
11/01/44	$	1,225,000.00	$	-	$	24,500.00	$	202,000.00	
05/01/45	$	1,225,000.00	$	155,000.00	$	24,500.00			
11/01/45	$	1,070,000.00	$	-	$	21,400.00	$	200,900.00	
05/01/46	$	1,070,000.00	$	160,000.00	$	21,400.00			
11/01/46	$	910,000.00	$	-	$	18,200.00	$	199,600.00	
05/01/47	$	910,000.00	$	170,000.00	$	18,200.00			
11/01/47	$	740,000.00	$	-	$	14,800.00	$	203,000.00	
05/01/48	$	740,000.00	$	175,000.00	$	14,800.00			
11/01/48	$	565,000.00	$	-	$	11,300.00	$	201,100.00	
05/01/49	$	565,000.00	$	180,000.00	$	11,300.00			
11/01/49	$	385,000.00	$	-	$	7,700.00	$	199,000.00	
05/01/50	$	385,000.00	$	190,000.00	$	7,700.00			
11/01/50	$	195,000.00	$	-	$	3,900.00	$	201,600.00	
05/01/51	$	195,000.00	$	195,000.00	$	3,900.00	$	198,900.00	
			$	3,330,000.00	$	1,946,375.00	$	5,276,375.00	

East 547
Community Development District Debt Service Fund Series 2023

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

Revenues						
Assessments	$	546,450	$	545,885	$	565	$	546,450	$	442,651	
Assessments - Prepayment	$	-	$  1,799,567	$	362,079	$	2,161,646	$	-	
Interest	$	10,000	$	23,046	$	32,265	$	55,311	$	10,000	
Carry Forward Surplus (1)	$	248,924	$	287,291	$	-	$	287,291	$	631,459	
Total Revenues	$	805,374	$ 2,655,789	$	394,909	$	3,050,698	$ 1,084,111	

Expenditures						
Interest - 11/01	$	229,463	$	229,463	$	-	$	229,463	$	185,575	
Special Call - 02/01	$	-	$	585,000	$	-	$	585,000	$	-	
Interest - 02/01	$	-	$	9,256	$	-	$	9,256	$	-	
Principal - 05/01	$	90,000	$	80,000	$	-	$	80,000	$	75,000	
Interest - 05/01	$	229,463	$	210,950	$	-	$	210,950	$	185,575	
Special Call - 05/01	$	-	$	730,000	$	-	$	730,000	$	-	
Special Call - 08/01	$	-	$	-	$	570,000	$	570,000	$	-	
Total Expenditures	$	548,925	$ 1,844,669	$	570,000	$	2,414,669	$	446,150	

Other Sources/(Uses)						
Transfer Out	$	-	$	(7,370)	$	2,800	$	(4,570)	$	-	
Total Other Sources/(Uses)	$	-	$	(7,370)	$	2,800	$	(4,570)	$	-	
						
Excess Revenues/(Expenditures)	$	256,449	$	803,750	$	(172,291)	$	631,459	$	637,961	

(1) Carryforward Surplus is net of Debt Service Reserve Funds

Interest - 11/1  $

183,512.50

Product	Assessable Units	Net Assessment	Net Per Unit	Gross Per Unit	
Single Family	190	$418,651	$2,203	$2,369	
Single Family Paid Down	2	$3,000	$1,500	$1,613	
Single Family Paid Down	56	$21,000	$375	$403	
Total ERU's	248	$442,651			

East 547 Community Development District Series 2023 Special Assessment Bonds
Amortization Schedule

Date		Balance		Prinicpal		Interest		Total	
									
11/01/25	$	5,850,000.00	$	-	$	185,575.00	$	185,575.00	
05/01/26	$	5,850,000.00	$	75,000.00	$	185,575.00			
11/01/26	$	5,775,000.00	$	-	$	183,512.50	$	444,087.50	
05/01/27	$	5,775,000.00	$	80,000.00	$	183,512.50			
11/01/27	$	5,425,000.00	$	-	$	181,312.50	$	444,825.00	
05/01/28	$	5,695,000.00	$	85,000.00	$	181,312.50			
11/01/28	$	5,610,000.00	$	-	$	178,975.00	$	445,287.50	
05/01/29	$	5,610,000.00	$	90,000.00	$	178,975.00			
11/01/29	$	5,520,000.00	$	-	$	176,500.00	$	445,475.00	
05/01/30	$	5,520,000.00	$	95,000.00	$	176,500.00			
11/01/30	$	5,425,000.00	$	-	$	173,887.50	$	445,387.50	
05/01/31	$	5,425,000.00	$	100,000.00	$	173,887.50			
11/01/31	$	5,325,000.00	$	-	$	170,762.50	$	444,650.00	
05/01/32	$	5,325,000.00	$	105,000.00	$	170,762.50			
11/01/32	$	5,220,000.00	$	-	$	167,481.25	$	443,243.75	
05/01/33	$	5,220,000.00	$	115,000.00	$	167,481.25			
11/01/33	$	5,105,000.00	$	-	$	163,887.50	$	446,368.75	
05/01/34	$	5,105,000.00	$	120,000.00	$	163,887.50			
11/01/34	$	4,985,000.00	$	-	$	160,137.50	$	444,025.00	
05/01/35	$	4,985,000.00	$	130,000.00	$	160,137.50			
11/01/35	$	4,855,000.00	$	-	$	156,075.00	$	446,212.50	
05/01/36	$	4,855,000.00	$	135,000.00	$	156,075.00			
11/01/36	$	4,720,000.00	$	-	$	151,856.25	$	442,931.25	
05/01/37	$	4,720,000.00	$	145,000.00	$	151,856.25			
11/01/37	$	4,575,000.00	$	-	$	147,325.00	$	444,181.25	
05/01/38	$	4,575,000.00	$	155,000.00	$	147,325.00			
11/01/38	$	4,420,000.00	$	-	$	142,481.25	$	444,806.25	
05/01/39	$	4,420,000.00	$	165,000.00	$	142,481.25			
11/01/39	$	4,255,000.00	$	-	$	137,325.00	$	444,806.25	
05/01/40	$	4,255,000.00	$	175,000.00	$	137,325.00			
11/01/40	$	4,080,000.00	$	-	$	131,856.25	$	444,181.25	
05/01/41	$	4,080,000.00	$	185,000.00	$	131,856.25			
11/01/41	$	3,485,000.00	$	-	$	126,075.00	$	442,931.25	
05/01/42	$	3,485,000.00	$	200,000.00	$	126,075.00			
11/01/42	$	3,485,000.00	$	-	$	119,825.00	$	445,900.00	
05/01/43	$	3,485,000.00	$	210,000.00	$	119,825.00			
11/01/43	$	3,485,000.00	$	-	$	113,262.50	$	443,087.50	
05/01/44	$	3,485,000.00	$	225,000.00	$	113,262.50			
11/01/44	$	3,260,000.00	$	-	$	105,950.00	$	444,212.50	
05/01/45	$	3,260,000.00	$	240,000.00	$	105,950.00			
11/01/45	$	3,020,000.00	$	-	$	98,150.00	$	444,100.00	
05/01/46	$	3,020,000.00	$	255,000.00	$	98,150.00			
11/01/46	$	2,765,000.00	$	-	$	89,862.50	$	443,012.50	
05/01/47	$	2,765,000.00	$	275,000.00	$	89,862.50			
11/01/47	$	2,490,000.00	$	-	$	80,925.00	$	445,787.50	
05/01/48	$	2,490,000.00	$	290,000.00	$	80,925.00			
11/01/48	$	2,200,000.00	$	-	$	71,500.00	$	442,425.00	
05/01/49	$	2,200,000.00	$	310,000.00	$	71,500.00			
11/01/49	$	1,890,000.00	$	-	$	61,425.00	$	442,925.00	
05/01/50	$	1,890,000.00	$	330,000.00	$	61,425.00			
11/01/50	$	1,560,000.00	$	-	$	50,700.00	$	442,125.00	
05/01/51	$	1,560,000.00	$	355,000.00	$	50,700.00			
11/01/51	$	1,205,000.00	$	-	$	39,162.50	$	444,862.50	
05/01/52	$	1,205,000.00	$	375,000.00	$	39,162.50			
11/01/52	$	830,000.00	$	-	$	26,975.00	$	441,137.50	
05/01/53	$	830,000.00	$	400,000.00	$	26,975.00			
11/01/53	$	430,000.00	$	-	$	13,975.00	$	440,950.00	
05/01/54	$	430,000.00	$	430,000.00	$	13,975.00	$	443,975.00	
			$	5,850,000.00	$	7,213,475.00	$	13,063,475.00	

East 547 CDD
FY 26 Assessment Roll

PARCEL ID	UNITS	FY 25 O&M	FY 26 O&M	2021 DEBT	2023 DEBT	TOTAL	
272709729510000010	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000020	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000030	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000040	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000050	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000060	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000070	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000080	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000090	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000100	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000110	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000120	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000130	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000140	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000150	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000160	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000170	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000180	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000190	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000200	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000210	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000220	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000230	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000240	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000250	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000260	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000270	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000280	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000290	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000300	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000310	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000320	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000330	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000340	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000350	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000360	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000370	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000380	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000390	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000400	1	$850.00	$1,074.00	$1,343.42		$2,417.42	
272709729510000410	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000420	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000430	1	$850.00	$1,074.00	$335.75		$1,409.75	
272709729510000440	1	$850.00	$1,074.00	$335.75		$1,409.75	

272709729510000450	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000460	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000470	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000480	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000490	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000500	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000510	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000520	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000530	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000540	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000550	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000560	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000570	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000580	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000590	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000600	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000610	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000620	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000630	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000640	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000650	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000660	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000670	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000680	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000690	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000700	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000710	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000720	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000730	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000740	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000750	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000760	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000770	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000780	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000790	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000800	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000810	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000820	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000830	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000840	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000850	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000860	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000870	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000880	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000890	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000900	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000910	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000920	1	$850.00	$1,074.00	$335.75	$1,409.75	

272709729510000930	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000940	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
272709729510000950	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000960	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000970	1	$850.00	$1,074.00	$335.75	$1,409.75	
272709729510000980	1	$850.00	$1,074.00	$335.75	$1,409.75	
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272709729510001890	1	$850.00	$1,074.00	$1,343.42	$2,417.42	
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272709729511002830	1	$850.00	$1,074.00	$403.23	$1,477.23	
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272709729511003130	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003140	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003150	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003160	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003170	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003180	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003190	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003200	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003210	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003220	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003230	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003240	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003250	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003260	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003270	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003280	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003290	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003300	1	$850.00	$1,074.00	$2,369.28	$3,443.28	

272709729511003310	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003320	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003330	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003340	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003350	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003360	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003370	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003380	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003390	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003400	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003410	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003420	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003430	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003440	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003450	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003460	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003470	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003480	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003490	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003500	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003510	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003520	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003530	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003540	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003550	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003560	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003570	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003580	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003590	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003600	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003610	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003620	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003630	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003640	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003650	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003660	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003670	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003680	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003690	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003700	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003710	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003720	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003730	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003740	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003750	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003760	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003770	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511003780	1	$850.00	$1,074.00	$403.23	$1,477.23	

272709729511003790	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003800	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003810	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003820	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003830	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003840	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003850	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003860	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003870	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003880	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003890	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003900	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003910	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003920	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003930	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003940	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003950	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003960	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003970	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003980	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511003990	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004000	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004010	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004020	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004030	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004040	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004050	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004060	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004070	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004080	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004090	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004100	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511004110	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511004120	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004130	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004140	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004150	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004160	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004170	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004180	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004190	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004200	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004210	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004220	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004230	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004240	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004250	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004260	1	$850.00	$1,074.00	$2,369.28	$3,443.28	

272709729511004270	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004280	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004290	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004300	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004310	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004320	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004330	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004340	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004350	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004360	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004370	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004380	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004390	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004400	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004410	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004420	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004430	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004440	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004450	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004460	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004470	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004480	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004490	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004500	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004510	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004520	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004530	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004540	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004550	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004560	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004570	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004580	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004590	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004600	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004610	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004620	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004630	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004640	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004650	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004660	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004670	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004680	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004690	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004700	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004710	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004720	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004730	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004740	1	$850.00	$1,074.00	$2,369.28	$3,443.28	

272709729511004750	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004760	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004770	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004780	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004790	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004800	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004810	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004820	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004830	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004840	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004850	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004860	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004870	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004880	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511004890	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511004900	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004910	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004920	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004930	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004940	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004950	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004960	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004970	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004980	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511004990	1	$850.00	$1,074.00	$1,612.90	$2,686.90	
272709729511005000	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005010	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005020	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005030	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
272709729511005040	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005050	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005060	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005070	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005080	1	$850.00	$1,074.00	$403.23	$1,477.23	
272709729511005090	1	$850.00	$1,074.00	$2,369.28	$3,443.28	
Total Gross Assessments	509	$432,650.00	$546,666.00	$219,635.52 $424,852.58	$1,191,154.10	
						
Total Net Assessments		$402,364.50	$508,399.38	$204,261.03 $395,112.90	$1,107,773.31	

Section V

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT ADOPTING THE ANNUAL MEETING SCHEDULE FOR FISCAL YEAR 2025/2026; AND PROVIDING FOR AN EFFECTIVE DATE.

Whereas, the East 547 Community Development District (the “District”) is a local unit of special- purpose government created and existing pursuant to Chapter 190, Florida Statutes, being situated entirely within the City of Davenport, Polk County, Florida; and
Whereas, the District is required by Section 189.015, Florida Statutes, to file quarterly, semi- annually, or annually a schedule (including date, time, and location) of its regular meetings with local governing authorities; and

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

WHEREAS, the Board desires to adopt the Fiscal Year 2025/2026 annual meeting schedule attached as Exhibit A.
NOW THEREFORE BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE EAST 547 COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. The Fiscal Year 2025/2026 annual meeting schedule attached hereto and incorporated by reference herein as Exhibit A is hereby approved and shall be published in accordance with the requirements of Florida law and also provided to applicable governing authorities.

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

Passed and adopted this 10th day of July 2025.

ATTEST:	EAST 547 COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

Exhibit A:	Fiscal Year 2025/2026 Annual Meeting Schedule

BOARD OF SUPERVISORS MEETING DATES EAST 547 COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2025/2026
The Board of Supervisors of the East 547 Community Development District will hold their regular meetings for Fiscal Year 2025/2026 at the offices of Highland Homes, 3020 S. Florida Avenue, Suite 101, Lakeland, Florida 33803, on the 2nd Thursday of every month at 11:00 AM unless otherwise indicated as follows:

October 9, 2025
November 13, 2025
December 11, 2025
January 8, 2026
February 12, 2026
March 12, 2026
April 9, 2026
May 14, 2026
June 11, 2026
July 9, 2026
August 13, 2026
September 10, 2026

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

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

District Manager

Section VII

EAST 547
COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

EAST 547 COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA

TABLE OF CONTENTS

	Page	
INDEPENDENT AUDITOR’S REPORT	1-2	
MANAGEMENT’S DISCUSSION AND ANALYSIS	3-6	
BASIC FINANCIAL STATEMENTS		
Government-Wide Financial Statements:		
Statement of Net Position	7	
Statement of Activities	8	
Fund Financial Statements:		
Balance Sheet – Governmental Funds	9	
Reconciliation of the Balance Sheet of Governmental Funds to the
Statement of Net Position	
10	
Statement of Revenues, Expenditures and Changes in Fund Balances –
Governmental Funds	
11	
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities	
12	
Notes to the Financial Statements	13-21	
REQUIRED SUPPLEMENTARY INFORMATION		
Schedule of Revenues, Expenditures and Changes in Fund Balances –
Budget and Actual – General Fund	
22	
Notes to Required Supplementary Information	23	
OTHER INFORMATION		
Data Elements required by FL Statute 218.39 (3) (c)	24	
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS	

25-26	
INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10)
OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	

27	
MANAGEMENT LETTER REQUIRED BY CHAPTER 10.550 OF THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA	
28-29	

INDEPENDENT AUDITOR’S REPORT
To the Board of Supervisors
East 547 Community Development District City of Davenport, Florida

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of East 547 Community Development District, City of Davenport, Polk County, Florida (“District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of September 30, 2024, and the respective changes in financial position thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Included in the Financial Report
Management is responsible for the other information included in the financial report. The other information comprises the information for compliance with FL Statute 218.39 (3) (c) but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated June 10, 2025, on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.

June 10, 2025

MANAGEMENT’S DISCUSSION AND ANALYSIS

Our discussion and analysis of East 547 Community Development District, City of Davenport, Polk County, Florida (“District”) provides a narrative overview of the District’s financial activities for the fiscal year ended September 30, 2024. Please read it in conjunction with the District’s Independent Auditor’s Report, basic financial statements, accompanying notes and supplementary information to the basic financial statements.
FINANCIAL HIGHLIGHTS

The assets of the District exceeded its liabilities at the close of the most recent fiscal year resulting in a net position balance of $5,691,862.

The change in the District’s total net position in comparison with the prior fiscal year was $790,655 an increase. The key components of the District’s net position and change in net position are reflected in the table in the government-wide financial analysis section.

At September 30, 2024, the District’s governmental funds reported combined ending fund balances of
$1,810,415, an increase of $873,656 in comparison with the prior fiscal year. The total fund balance is restricted for debt service and capital projects, nonspendable for prepaids, and the remainder is unassigned fund balance in the general fund.
OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis are intended to serve as the introduction to the District’s basic financial statements. The District’s basic financial statements are comprised of three components: 1) government- wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.

Government-Wide Financial Statements

The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The statement of net position presents information on all the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the residual amount being reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the District is improving or deteriorating.

The statement of activities presents information showing how the government’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

The government-wide financial statements include all governmental activities that are principally supported by assessments and Developer contributions. The District does not have any business-type activities. The governmental activities of the District include the general government (management), recreation and maintenance functions.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. The District has one fund category: governmental funds.

OVERVIEW OF FINANCIAL STATEMENTS (Continued)

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a District’s near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the District’s near-term financing decisions. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The District maintains three individual governmental funds. Information is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances for the general fund, debt service fund and capital projects fund, all of which are considered major funds.

The District adopts an annual appropriated budget for its general fund. A budgetary comparison schedule has been provided for the general fund to demonstrate compliance with the budget.

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

GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of an entity’s financial position. In the case of the District, assets exceeded liabilities at the close of the most recent fiscal year.

Key components of the District’s net position are reflected in the following table:

NET POSITION SEPTEMBER 30,
2024	2023	

Current and other assets	
$	2,016,533	$  1,778,514	
Capital assets, net of depreciation		15,258,528	10,249,599 	
Total assets		17,275,061	12,028,113 	
Current liabilities	453,800	921,018	
Long-term liabilities	11,129,399	6,205,888	
Total liabilities	11,583,199	7,126,906	
Net position			
Net investment in capital assets	4,871,431	3,963,474	
Restricted	791,768	918,767	
Unrestricted
Total net position	28,663
 $	5,691,862		18,966
$  4,901,207 	

GOVERNMENT-WIDE FINANCIAL ANALYSIS (Continued)

The District’s net position reflects its investment in capital assets (e.g. land, land improvements, and infrastructure); less any related debt used to acquire those assets that is still outstanding. These assets are used to provide services to residents; consequently, these assets are not available for future spending. Although the District’s investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.

The restricted portion of the District’s net position represents resources that are subject to external restrictions on how they may be used. The remaining balance of unrestricted net position may be used to meet the District’s other obligations

The District’s net position increased during the most recent fiscal year. The majority of the increase is the result of prepayments received for lot sales.
Key elements of the change in net position are reflected in the following table:

CHANGES IN NET POSITION
FOR THE FISCAL YEAR ENDED SEPTEMBER 30,
2024	2023

Revenues:
Program revenues
Charges for services	
$	1,653,780	
$  1,459,308	
Operating grants and contributions	171,897	114,716	
Capital grants and contributions	185,341	1,202,519	
General revenues
Miscellaneous	
-	
30	
Total revenues	2,011,018	2,776,573	
Expenses:
General government	
95,285	
91,343	
Maintenance and operations	126,893	107,804	
Recreation	64,557	49,228	
Interest	598,853	201,434	
Bond issue costs	334,775	-	
Total expenses	1,220,363	449,809	
Change in net position	790,655	2,326,764	
Net position - beginning	4,901,207	2,574,443	
Net position - ending	$	5,691,862	$  4,901,207	
As noted above and in the statement of activities, the cost of all governmental activities during the fiscal year ended September 30, 2024 was $1,220.363. Program revenues, comprised primarily of assessments, increased during the fiscal year as a result of an increase in prepayment revenue. In total, expenses, increased from the prior fiscal year. The majority of the increase was the result of an increase in interest expenses and bond issue costs due to the issuance of bonds in October 2023.

GENERAL BUDGETING HIGHLIGHTS

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

CAPITAL ASSETS AND DEBT ADMINISTRATION

Capital Assets
At September 30, 2024, the District had $15,258,528 invested in capital assets for its governmental activities. In the government-wide financial statements, no depreciation has been taken as the assets have not been placed in service. More detailed information about the District’s capital assets is presented in the notes of the financial statements.

Capital Debt
At September 30, 2024, the District had $11,050,000 in Bonds outstanding. In the current year, the District reimbursed $729,977 in Developer advances. More detailed information about the District’s capital debt is presented in the notes of the financial statements.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS

Subsequent to fiscal year end, the District prepaid $375,000 on the Series 2021 Bonds and $585,000 on the Series 2023 Bonds.

The District anticipates an increase in general expenditures as the District continues to be built out. CONTACTING THE DISTRICT’S FINANCIAL MANAGEMENT
This financial report is designed to provide our citizens, landowners, customers, investors and creditors with a general overview of the District’s finances and to demonstrate the District’s accountability for the financial resources it manages and the stewardship of the facilities it maintains. If you have questions about this report or need additional financial information, contact the East 547 Community Development District’s Finance Department at 219 E Livingston Street, Orlando, Florida 32801.

EAST 547 COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

	Governmental
	Activities		
ASSETS
Cash	
$	32,174	
Assessments receivable	969	
Prepaids	17,735	
Restricted assets:
Investments	
1,965,655	
Capital assets:
Nondepreciable	
	15,258,528 	
Total assets		17,275,061 	

LIABILITIES
Accounts payable	

20,995	
Contracts and retainage payable	185,123	
Accrued interest payable	247,682	
Non-current liabilities:
Due within one year	
180,000	
Due in more than one year		10,949,399 	
Total liabilities		11,583,199 	

NET POSITION
Net investment in capital assets	

4,871,431	
Restricted for debt service	791,768	
Unrestricted		28,663 	
Total net position	 $	5,691,862 	

See notes to the financial statements

EAST 547 COMMUNITY DEVELOPMENT DISTRICT CITY OF DAVENPORT, FLORIDA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Program Revenues

Net (Expense) Revenue and Changes in Net Position

Charges for

Operating Grants and

Capital Grants and

Governmental

Functions/Programs		Expenses	Services	Contributions	Contributions	Activities	 Primary government:
Governmental activities:

General government

$	95,285	$

-	$	125,000	$

-	$	29,715

Maintenance and operations	126,893	126,893	-	185,341	185,341	
Recreation	64,557	44,539	-	-	(20,018)	
Interest on long-term debt	598,853	1,482,348	46,897	-	930,392	
Bond issuance costs			334,775		-		-		-	(334,775)  Total governmental activities		1,220,363	1,653,780	171,897	185,341		790,655 

Change in net position	790,655	
Net position - beginning		4,901,207 	
Net position - ending	 $	5,691,862 	

See notes to the financial statements

BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2024

	Major Funds	
Capital

Total Governmental

General

Debt Service

Projects

Funds

ASSETS
Cash	
$	31,547	
$	-	
$	627	
$	32,174	
Investments	-	1,038,857	926,798	1,965,655	
Assessment receivable	376	593	-	969	
Prepaids	17,735	-	-	17,735	
Total assets	$	49,658	$	1,039,450	$	927,425	$	2,016,533	

LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable	

$	20,995	

$	-	

$	-	

$	20,995	
Contracts and retainage payable	-	-	185,123	185,123	
Total liabilities	20,995	-	185,123	206,118	

Fund balances: Nonspendable:
Prepaids	

17,735	

-	

-	

17,735	
Restricted for:
Debt service	
-	
1,039,450	
-	
1,039,450	
Capital projects	-	-	742,302	742,302	
Unassigned	10,928	-		10,928	
Total fund balances	28,663	1,039,450	742,302	1,810,415	

Total liabilities and fund balances	
$	49,658	
$	1,039,450	
$	927,425	
$	2,016,533	

See notes to the financial statements

RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION
SEPTEMBER 30, 2024

Fund balance - governmental funds	$	1,810,415
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported as position in the governmental funds. The statement of net position includes those capital assets, net of any accumulated depreciation, in the net position of the government as a whole.
Cost of capital assets	15,258,528
Accumulated depreciation		-    15,258,528
Liabilities not due and payable from current available resources are not reported as liabilities in the governmental fund statements. All liabilities, both current and long-term, are reported in the government-wide financial statements.
Accrued interest payable	(247,682)
Bonds payable	 (11,129,399)		(11,377,081)  Net position of governmental activities		$		5,691,862

See notes to the financial statements

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	Major Funds	
Capital

Total Governmental

REVENUES

General

Debt Service

Projects

Funds

Assessments	$	171,432	$	1,482,348	$	-	$	1,653,780	
Developer contributions	125,000	-	-	125,000	
Interest income	-	46,897	185,341	232,238	
Total revenues	296,432	1,529,245	185,341	2,011,018	

EXPENDITURES
Current:
General government	95,285	-	-	95,285	
Maintenance and operations	126,893	-	-	126,893	
Recreation	64,557	-	-	64,557	
Debt service:
Principal	
-	
1,570,000	
729,977	
2,299,977	
Interest	-	433,420	-	433,420	
Bond issue costs	-	-	334,775	334,775	
Capital outlay	-	-	5,008,929	5,008,929	
Total expenditures	286,735	2,003,420	6,073,681	8,363,836	

Excess (deficiency) of revenues over (under) expenditures	

9,697	

(474,175)	

(5,888,340)	

(6,352,818)	

OTHER FINANCING SOURCES (USES)
Interfund transfers in (out)	

-	

(11,314)	

11,314	

-	
Bond proceeds	-	526,909	6,718,091	7,245,000	
Original issue discount	-	-	(18,526)	(18,526)	
Total other financing sources (uses)	-	515,595	6,710,879	7,226,474	

Net change in fund balances	
9,697	
41,420	
822,539	
873,656	
Fund balances - beginning	18,966	998,030	(80,237)	936,759	

Fund balances - ending	
$	28,663	
$	1,039,450	
$	742,302	
$	1,810,415	

See notes to the financial statements

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

Net change in fund balances - total governmental funds
Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures, however, in the statement of activities, the cost of those assets is eliminated

$	873,656

and capitalized as capital assets.	5,008,929
Governmental funds report the face amount of Bonds issued as financial resources when debt is first issued, whereas these amounts are eliminated in the statement of activities and recognized as long-
term liabilities in the statement of net position.	(7,245,000)
Premium and discount amortization on Bonds is shown on the government wide financial statements but not on the fund financial
statements.	2,986
In connection with the issuance of the Bonds, the original issue
discount is reported as a financing use when debt is first issued, whereas this amount is eliminated in the statement of activities and reduces long-term liabilities in the statement of net position.	

18,526	
Repayment of long-term liabilities are reported as expenditures in the governmental fund statements but such repayments reduce liabilities in the statement of net position and are eliminated in the statement of activities.	

2,299,977	
The change in accrued interest on long-term liabilities between the current and prior fiscal year is recorded in the statement of activities but not in the fund financial statements.	

	(168,419) 	
Change in net position of governmental activities	$	790,655	

See notes to the financial statements

NOTES TO FINANCIAL STATEMENTS

NOTE 1 – NATURE OF ORGANIZATION AND REPORTING ENTITY

East 547 Community Development District ("District") was established on April 6, 2020 by Ordinance No. 928 of the City of Davenport, Florida, pursuant to the Uniform Community Development District Act of 1980, otherwise known as Chapter 190, Florida Statutes. The Act provides among other things, the power to manage basic services for community development, to borrow money and issue bonds, and to levy and assess non-ad valorem assessments for the financing and delivery of capital infrastructure.

The District was established for the purposes of financing and managing the acquisition, construction, maintenance and operation of a portion of the infrastructure necessary for community development within the District.
The District is governed by the Board of Supervisors ("Board"), which is composed of five members. The Supervisors are elected by landowners as such term is defined in Chapter 190, Florida Statutes. The Board of Supervisors of the District exercises the powers granted to the District pursuant to Chapter 190, Florida Statutes. At September 30, 2024, all of the Board members are affiliated with Clayton Properties Group, Inc (“Developer”).

The Board has the final responsibility for:
Allocating, levying and collecting assessments.
Approving budgets.
Exercising control over facilities and properties.
Controlling the use of funds generated by the District.
Approving the hiring and firing of key personnel.
Financing improvements.

The financial statements were prepared in accordance with Governmental Accounting Standards Board (“GASB”) Statements. Under the provisions of those standards, the financial reporting entity consists of the primary government, organizations for which the District Board of Supervisors is considered to be financially accountable, and other organizations for which the nature and significance of their relationship with the District are such that, if excluded, the financial statements of the District would be considered incomplete or misleading. There are no entities considered to be component units of the District; therefore, the financial statements include only the operations of the District.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Government-Wide and Fund Financial Statements
The basic financial statements include both government-wide and fund financial statements.
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers who purchase, use or directly benefit from goods, services or privileges provided by a given function or segment. (Operating-type special assessments for maintenance and debt service are treated as charges for services.); and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Other items not included among program revenues are reported instead as general revenues.

Measurement Focus, Basis of Accounting and Financial Statement Presentation
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Assessments are recognized as revenues in the year for which they are levied. Grants and similar items are to be recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.
Assessments
Assessments are non-ad valorem assessments on benefitted property within the District. Operation and Maintenance Assessments are based upon an adopted budget and levied annually. Debt Service Assessments are levied when Bonds are issued and certified for collection on an annual basis. The District may collect assessments directly or utilize the uniform method of collection (Section 197.3632, Florida Statutes). Direct collected assessments are due as determined by annual assessment resolution adopted by the Board of Supervisors. Assessments collected under the uniform method are mailed by the County Tax Collector on November 1 and due on or before March 31 of each year. Property owners may prepay a portion or all of the Debt Service Assessments on their property subject to various provisions in the Bond documents.

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

The District reports the following major governmental funds:

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

Debt Service Fund
The debt service funds are used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest on debt.

Capital Projects Fund
This fund accounts for the financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital assets within the District.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements.

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

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

The District has elected to proceed under the Alternative Investment Guidelines as set forth in Section
218.415 (17) Florida Statutes. The District may invest any surplus public funds in the following:

The Local Government Surplus Trust Funds, or any intergovernmental investment pool authorized pursuant to the Florida Interlocal Cooperation Act;
Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency;
Interest bearing time deposits or savings accounts in qualified public depositories;
Direct obligations of the U.S. Treasury.

Securities listed in paragraph c and d shall be invested to provide sufficient liquidity to pay obligations as they come due.
The District records all interest revenue related to investment activities in the respective funds. Investments are measured at amortized cost or reported at fair value as required by generally accepted accounting principles.

Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements.

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

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

No depreciation has been taken in the current fiscal year as the District’s infrastructure and other capital assets are under construction.

Unearned Revenue
Governmental funds report unearned revenue in connection with resources that have been received, but not yet earned.

Long-Term Obligations
In the government-wide financial statements long-term debt and other long-term obligations are reported as liabilities in the statement of net position. Bond premiums and discounts are deferred and amortized over the life of the Bonds. Bonds payable are reported net of applicable premiums or discounts. Bond issuance costs are expensed when incurred.

In the fund financial statements, governmental fund types recognize premiums and discounts, as well as issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
Fund Equity/Net Position
In the fund financial statements, governmental funds report non spendable and restricted fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Assignments of fund balance represent tentative management plans that are subject to change.

The District can establish limitations on the use of fund balance as follows:

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

Assigned fund balance – Includes spendable fund balance amounts established by the Board of Supervisors that are intended to be used for specific purposes that are neither considered restricted nor committed. The Board may also assign fund balance as it does when appropriating fund balance to cover differences in estimated revenue and appropriations in the subsequent year’s appropriated budget. Assignments are generally temporary and normally the same formal action need not be taken to remove the assignment.
The District first uses committed fund balance, followed by assigned fund balance and then unassigned fund balance when expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used.

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

Other Disclosures

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

NOTE 3 – BUDGETARY INFORMATION

The District is required to establish a budgetary system and approve an Annual Budget. Annual Budgets are adopted on a basis consistent with generally accepted accounting principles for all governmental funds. All annual appropriations lapse at fiscal year-end.

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

NOTE 4 – DEPOSITS AND INVESTMENTS
Deposits
The District’s cash balances were entirely covered by federal depository insurance or by a collateral pool pledged to the State Treasurer. Chapter 280, Florida Statutes, "Florida Security for Public Deposits Act", requires all qualified depositories to deposit with the Treasurer or another banking institution eligible collateral equal to various percentages of the average daily balance for each month of all public deposits in excess of any applicable deposit insurance held. The percentage of eligible collateral (generally, U.S. Governmental and agency securities, state or local government debt, or corporate bonds) to public deposits is dependent upon the depository's financial history and its compliance with Chapter 280, Florida Statutes. In the event of a failure of a qualified public depository, the remaining public depositories would be responsible for covering any resulting losses.

The District’s investments were held as follows at September 30, 2024:

First American Treasury Obligation

Amortized cost	Credit Risk		Maturities Weighted average maturity:

Fd Cl Y

$	1,965,655
$	1,965,655

S&P AAAm

31 days

Credit risk – For investments, credit risk is generally the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investment ratings by investment type are included in the preceding summary of investments.

Concentration risk – The District places no limit on the amount the District may invest in any one issuer.

Interest rate risk – The District does not have a formal policy that limits investment maturities as a means of managing exposure to fair value losses arising from increasing interest rates.
However, the Bond Indenture limits the type of investments held using unspent proceeds.

Fair Value Measurement – When applicable, the District measures and records its investments using fair value measurement guidelines established in accordance with GASB Statements. The framework for measuring fair value provides a fair value hierarchy that prioritizes the inputs to valuation techniques.
These guidelines recognize a three-tiered fair value hierarchy, in order of highest priority, as follows:
Level 1: Investments whose values are based on unadjusted quoted prices for identical investments in active markets that the District has the ability to access;
Level 2: Investments whose inputs - other than quoted market prices - are observable either directly or indirectly; and,
Level 3: Investments whose inputs are unobservable.
The fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the entire fair value measurement. Valuation techniques used should maximize the use of observable inputs and minimize the use of unobservable inputs.
Money market investments that have a maturity at the time of purchase of one year or less and are held by governments other than external investment pools should be measured at amortized cost. Accordingly, the District’s investments have been reported at amortized cost above.

NOTE 5 – INTERFUND TRANSFERS
Interfund transfers for the fiscal year ended September 30, 2024 were as follows:

 Fund	Transfer in	Transfer out 
Debt service fund	$	-	$	11,314	
Capital projects fund		11,314	-		
Total	 $	11,314	$	11,314 	
Transfers are used to move revenues from the fund where collection occurs to the fund where funds have been reallocated for use. In the case of the District, transfers from the debt service fund to the capital projects fund were made in accordance with the Bond Indentures.

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

	Beginning
Balance	
Additions	
Reductions	
Ending Balance	
Governmental activities
Capital assets, not being depreciated Construction in progress	

$  10,249,599	

$	5,008,929	

$	-	

$  15,258,528	
Total capital assets, not being depreciated	10,249,599	5,008,929	-	15,258,528	

Governmental activities capital assets, net	
$ 10,249,599	
$	5,008,929	
$	-	
$  15,258,528	
The infrastructure intended to serve the District has been estimated at a total cost of approximately
$15,000,000. The infrastructure will include roadways and other transportation improvements, stormwater management system, water and sewer systems, and recreational amenities. Certain costs will be funded by Bond proceeds while others will be funded by the Developer. Upon completion, offsite improvements and the sewer lift stations and utilities are to be conveyed to others for ownership and maintenance responsibilities.

NOTE 7 – LONG TERM LIABILITIES

Series 2021
On June 15, 2021, the District issued $5,875,000 of Special Assessment Bonds, Series 2021 (Assessment Area One Project) consisting of $635,000 Term Bonds due on May 1, 2026 with a fixed interest rate of 2.500%; $725,000 Term Bonds due on May 1, 2031 with a fixed interest rate of 3.000%; $1,850,000 Term Bonds due on May 1, 2041 with fixed interest rate of 3.300%; and $2,665,000 Term Bonds due on May 1, 2051 with a fixed interest rate of 4.00%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November 1. Principal on the Bonds is to be paid serially commencing May 1, 2022 through May 1, 2051.
The Series 2021 Bonds maturing after May 1, 2031 are subject to redemption at the option of the District prior to their maturity at any time on or after May 1, 2031. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. This occurred during the current fiscal year as the District collected assessments from lot closings and prepaid $1,470,000 of the Series 2021 Bonds. See Note 12 - Subsequent Events for additional call amounts subsequent to the fiscal year end.

The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.
Series 2023
On October 12, 2023, the District issued $7,245,000 of Special Assessment Bonds, Series 2024 consisting of various Term Bonds with due dates from May 1, 2030 to May 1, 2054 and fixed interest rates ranging from 5.500% to 6.500%. The Bonds were issued to finance the acquisition and construction of certain improvements for the benefit of the District. Interest is to be paid semiannually on each May 1 and November
1. Principal on the Bonds is to be paid serially commencing May 1, 2025 through May 1, 2054.

The Series 2023 Bonds are subject to redemption at the option of the District prior to their maturity. The Bonds are subject to extraordinary mandatory redemption prior to their selected maturity in the manner determined by the Bond Registrar if certain events occurred as outlined in the Bond Indenture. See Note 12 - Subsequent Events for call amounts subsequent to the fiscal year end.

Series 2023 (Continued)
The Bond Indenture established a debt service reserve requirement as well as other restrictions and requirements relating principally to the use of proceeds to pay for the infrastructure improvements and the procedures to be followed by the District on assessments to property owners. The District agrees to levy special assessments in annual amounts adequate to provide payment of debt service and to meet the reserve requirements. The District was in compliance with the requirements at September 30, 2024.

Developer Advance
The District reimbursed the developer $729,977 which was advanced to the District in the prior fiscal year. Changes in long-term liability activity for the fiscal year ended September 30, 2024 were as follows:

	Beginning
Balance	
Additions	
Reductions	
Ending Balance	Due Within
One Year	
Governmental activities						
Bonds payable:						
Series 2021	$	5,375,000	$	-	$	1,570,000	$	3,805,000	$	90,000	
Plus: original issue premium	100,911	-	3,604	97,307	-	
Series 2023	-	7,245,000	-	7,245,000	90,000	
Plus: original issue discount	-	(18,526)	(618)	(17,908)	-	
Direct borrowings:
Developer advances	729,977	-	729,977	-	-

Total	 $	6,205,888  $	7,226,474	$	2,302,963	$ 11,129,399  $	180,000 

At September 30, 2024, the scheduled debt service requirements on the long-term debt were as follows:

Year ending

	Governmental Activities	

  September 30:	Principal	Interest	Total	
2025	$	180,000	$	594,430	$	774,430	
2026	180,000	587,230	767,230	
2027	195,000	580,030	775,030	
2028	200,000	571,680	771,680	
2029	210,000	563,055	773,055	
2030-2034	1,200,000	2,664,120	3,864,120	
2035-2039	1,535,000	2,338,925	3,873,925	
2040-2044	1,990,000	1,904,198	3,894,198	
2045-2049	2,610,000	1,295,850	3,905,850	
2050-2054		2,750,000	497,900	3,247,900 	
Total	 $	11,050,000	$	11,597,418	$	22,647,418 	

NOTE 8 – DEVELOPER TRANSACTIONS

The Developer owns a portion of land within the District; therefore, assessment revenues in the general and debt service funds include the assessments levied on those lots owned by the Developer. Additionally, pursuant to a funding agreement between the District and the Developer, Developer contributions to the general fund were $125,000.

NOTE 9 – CONCENTRATION

The District’s activity is dependent upon the continued involvement of the Developer, the loss of which could have a material adverse effect on the District’s operations.

The District has contracted with a management company to perform management advisory services, which include financial and accounting services. Certain employees of the management company also serve as officers of the District. Under the agreement, the District compensates the management company for management, accounting, financial reporting, computer and other administrative costs.

NOTE 11 – RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters. The District has obtained commercial insurance from independent third parties to mitigate the costs of these risks; coverage may not extend to all situations. There were no settled claims over the past three years.
NOTE 12 – SUBSEQUENT EVENTS
Bond Payments
Subsequent to fiscal year end, the District prepaid a total of $375,000 of the Series 2021 Bonds and $585,000 of the Series 2023 Bonds. The prepayments were considered extraordinary mandatory redemptions as outlined in the Bond Indenture.

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL – GENERAL FUND FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024

	
Budgeted
	Amounts	 Original & Final	

Actual Amounts	Variance with Final Budget - Positive
(Negative)	
REVENUES
Assessments	
$	169,650	
$	171,432	
$	1,782	
Developer contributions	311,176	125,000	(186,176)	
Total revenues	480,826	296,432	(184,394)	

EXPENDITURES
Current:
General government	125,075	95,285	29,790	
Maintenance and operations	214,750	126,893	87,857	
Recreation	141,001	64,557	76,444	
Total expenditures	480,826	286,735	194,091	

Excess (deficiency) of revenues over (under) expenditures	

 $	-		

9,697	

 $	9,697 	
Fund balance - beginning			18,966 		
Fund balance - ending		 $	28,663 		

See notes to required supplementary information

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION

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

The legal level of budgetary control, the level at which expenditures may not exceed the budget is in the aggregate. Any budget amendments that increase the aggregate budgeted appropriations must be approved by the Board of Supervisors. Actual general fund expenditures did not exceed appropriations for the fiscal year ended September 30, 2024.

OTHER INFORMATION – DATA ELEMENTS REQUIRED BY FL STATUTE 218.39(3)(C)
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2024 UNAUDITED

Element	Comments
Number of District employees compensated in the last pay period of the District’s
fiscal year being reported.	0	
Number of independent contractors compensated to whom nonemployee compensation was paid in the last month of the District’s fiscal year being
reported.	
3	
Employee compensation	0	
Independent contractor compensation	$286,735	
Construction projects to begin on or after October 1; ($65K)	Not applicable	

Budget variance report	See the Schedule of Revenues, Expenditures and
Changes in Fund Balance - Budget and Actual - General Fund	
Ad Valorem taxes	Not applicable	
		
Non ad valorem special assessments;		
Special assessment rate	Operations and maintenance - $698.92
Debt service - $1,343.42	
Special assessments collected	$1,653,780	
Outstanding Bonds: Series 2021
Series 2023	
$3,805,000
$7,245,000	

1001 Yamato Road ▪ Suite 301 Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

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

To the Board of Supervisors
East 547 Community Development District City of Davenport, Florida
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and each major fund of East 547 Community Development District, City of Davenport, Polk County, Florida (the “District”) as of and for the fiscal year ended September 30, 2024, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements, and have issued our opinion thereon dated June 10, 2025.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

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

June 10, 2025

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

To the Board of Supervisors
East 547 Community Development District City of Davenport, Florida
We have examined East 547 Community Development District’s (“District”) compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended September 30, 2024. Management is responsible for District’s compliance with those requirements. Our responsibility is to express an opinion on District’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District’s compliance with specified requirements.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the examination engagement.
In our opinion, the District complied, in all material respects, with the aforementioned requirements for the fiscal year ended September 30, 2024.
This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of the District and is not intended to be and should not be used by anyone other than these specified parties.

June 10, 2025

MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA
To the Board of Supervisors
East 547 Community Development District City of Davenport, Florida
Report on the Financial Statements

We have audited the accompanying basic financial statements of East 547 Community Development District, City of Davenport, Florida (the "District") as of and for the fiscal year ended September 30, 2024, and have issued our report thereon dated June 10, 2025.
Auditor’s Responsibility

We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Florida Auditor General.
Other Reporting Requirements

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Auditor’s Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated June 10, 2025, should be considered in conjunction with this management letter.

Purpose of this Letter
The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General for the State of Florida. Accordingly, in connection with our audit of the financial statements of the District, as described in the first paragraph, we report the following:

Current year findings and recommendations.
Status of prior year findings and recommendations.
Compliance with the Provisions of the Auditor General of the State of Florida.

Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, as applicable, management, and the Board of Supervisors of the District and is not intended to be and should not be used by anyone other than these specified parties.

We wish to thank the District and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us.

June 10, 2025

REPORT TO MANAGEMENT

CURRENT YEAR FINDINGS AND RECOMMENDATIONS
None

PRIOR YEAR FINDINGS AND RECOMMENDATIONS

None
COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA

Unless otherwise required to be reported in the auditor’s report on compliance and internal controls, the management letter shall include, but not be limited to the following:

A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report.

There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 2023.
Any recommendations to improve the local governmental entity's financial management.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 2024.
Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance.

There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 2024.

The name or official title and legal authority of the District are disclosed in the notes to the financial statements.
The District has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes.
We applied financial condition assessment procedures and no deteriorating financial conditions were noted. It is management’s responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same.

Management has provided the specific information required by Section 218.39(3)(c) Florida Statues, in the Other Information section of the financial statements on page 24.

Section VIII

ATHLETIC FIELD LICENSE AGREEMENT
THIS LICENSE AGREEMENT (“Agreement”) is made and entered into this 6th day of June 2025,
by and between:

EAST 547 COMMUNITY DEVELOPMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, located in the City of Davenport, Florida with a mailing address of c/o Governmental Management Services – Central Florida, LLC, 219 E. Livingston Street, Orland, Florida 32801 (“District”), and

POLK ORANGE SOCCER CLUB LLC, a Florida limited liability company, with a mailing address of 1008 Mountain Flower Lane, Davenport, Florida 33837 (“Licensee” and, together with the District, “Parties”).
RECITALS
Whereas, the District is a local unit of special-purpose government established pursuant to and governed by Chapter 190, Florida Statutes; and
WHEREAS, the District owns and maintains certain recreational facilities, which includes an athletic field and related facilities, as identified in Exhibit A attached hereto and incorporated herein by this reference (together, “Athletic Field”); and
WHEREAS, Licensee approached the District and desires to make use of the District’s Athletic Field for hosting a soccer camp (“Program”), as described at Exhibit B; and
Whereas, the District is willing to allow the Licensee to make use of the Athletic Field as specifically set forth herein, provided that such use does not impede the District’s operation of the Athletic Field as a public improvement and such use is in compliance with this Agreement; and
Whereas, the District Board of Supervisors finds that the Licensee’s provision of the Program is a benefit to the community and is in the District’s best interests, under the terms and conditions set forth in this Agreement and the exhibits hereto; and
Whereas, the District and Licensee warrant and agree that they have all right, power, and authority to enter into and be bound by this Agreement.

Now, therefore, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows:
Incorporation Of Recitals. The Recitals stated above are true and correct and are incorporated herein as a material part of this Agreement.
GRANT OF LICENSE. The District hereby grants to the Licensee a license to use the Athletic Field for hosting the Program, in accordance with the schedule attached hereto as Exhibit B and incorporated herein by reference (“License”). In consideration of use of certain portions of the Athletic Field, Licensee agrees to the following conditions:

Licensee’s access is limited to the Athletic Field, the facilities located thereon, and the parking lot serving the Athletic Field as highlighted in yellow on Exhibit A. No other use of, or

access to, any other portions of the District’s amenity facilities is permitted. Licensee’s access is
limited to administration of the Program on the dates set forth in Exhibit B.
The Licensee is responsible for understanding and implementing measures to comply with all federal, state, local, and industry requirements, guidelines, and best practices, including but not limited to those promulgated by the State of Florida through executive orders or otherwise, by the Center for Disease Control and Prevention, and by other authorities having jurisdiction, all of which may be updated from time to time. At a minimum, Licensee is responsible for complying with the following:

The Licensee shall limit the number of Program participants to that required for compliance with stated regulations, laws, and guidelines which may change from time to time.
In addition to all other waivers required pursuant to this Agreement, all individuals associated with the Licensee must submit a waiver in substantially the form attached hereto as Exhibit C before accessing the District’s Athletic Field.
The Parties acknowledge that weather conditions and other public health considerations may affect the use of the Athletic Field at any given time. The District shall have the right to temporarily close the Athletic Field on any given day due to inclement weather, including, but not limited to, rain, lightning, hail, and strong winds, or as otherwise required to protect the health, safety, and welfare of District residents and the general public. Licensee shall abide by the decision of the District as to the closure of the Athletic Field. Licensee shall be responsible for the safety of its staff, guests, invitees, agents, or participants during such times.

The Program shall be open to Patrons of the District. Patrons of the District shall be given priority when filling availability in the Program; however, for the term of this Agreement, if the Program is not at capacity, non-residents may participate for a fee of 25.00 per non-resident participant. Licensee shall collect and remit non-resident participation fee to the District, c/o District Manager at 219 E. Livingston Street, Orlando, Florida 32801 upon request.

Licensee shall ensure the schedule set forth in Exhibit B is coordinated with the District’s management staff, which schedule must be approved in writing prior to conducting any such events. Licensee shall meet with the management staff prior to the Program to coordinate parking plans, details, times, and housekeeping responsibilities. It is the responsibility of Licensee to ensure all of the facilities utilized by Licensee and its invitees are left in a neat and orderly fashion, in the same or better condition than prior to commencement of the individual event and trash is properly disposed of in trash bags and taken to the dumpster. Licensee may display temporary signage during the Program only. Signs may be displayed on the day of the Program and must be taken down at the conclusion of each session. Any other permanent signage, other than advertising in accordance with the District’s policies and coordinated through the management staff, must be pre- approved by the District in writing and is not included in this Agreement. Any advertisements naming the District, its facilities, including any derivation of such facilities, shall include verbiage in legible font that states: “This is not an East 547 CDD sponsored or endorsed event.”
Parking that obstructs vehicular traffic, emergency vehicle movement or otherwise impacts District or landowner property in the District shall be prohibited and may result in immediate termination of this License. Licensee shall be held responsible for coordination of all parking efforts related to the activities provided for herein.

Licensee’s use of the Athletic Field shall be subject to the policies and regulations of the District and Licensee acknowledges receipt and reading of all such policies and rules.
Licensee shall provide to the District an East 547 Community Development District Consent and Waiver from Liability (“Waiver”), in the form attached hereto as Exhibit C, fully executed by each Program participant and the parent or legal guardian of such Program participant, resident and non-resident instructors/volunteers, along with all Program participants and their guardians, prior to that Program participants’ use of the Athletic Field. The Licensee shall not permit any Program participant to use the Athletic Field without first providing the District with a fully-executed Waiver for such participant. Should the Licensee fail to comply with this section, the District may immediately terminate this Agreement, notwithstanding any provisions to the contrary.

The grant of this License is further conditioned on Licensee’s compliance at all times with applicable laws, statutes, ordinances, codes, rules, regulations, and requirements of federal, state, county, city and municipal government, and any and all of their departments and bureaus, and all applicable permits and approvals, including but in no way limited to, health department requirements, fire code and other laws (“Laws”). It is Licensee’s responsibility to know, understand and follow such Laws.

At all times, Licensee and its invitees must further comply with the Youth Safety Guidelines attached hereto as Exhibit D and incorporated herein by this reference.
TERM. The term of the License shall be from July 7, 2025, through July 18, 2025, unless terminated or revoked pursuant to section 4 below. However, the covenants and obligations of Licensee contained herein, to the extent such acts accrue during the term of this Agreement, shall survive cancellation for acts and omissions which occurred during the effective term of the Agreement.

Suspension, Revocation and Termination. The District and the Licensee acknowledge and agree that the License granted herein is a mere privilege and may be suspended or revoked, with or without cause, at the sole discretion of the District. In the event the District exercises its right to suspend or revoke the License without cause, the District shall provide thirty (30) days’ prior written notice to the Licensee of the suspension or revocation. The Licensee agrees that, notwithstanding any other provision of this Agreement, the District may terminate the License immediately for cause by providing written notice of termination to the Licensee. Any termination by the District shall not result in liability to the District for consequential damages, lost profits, or any other damages or liability. Licensee may terminate this Agreement upon 30 days’ written notice to the District.

Professional Judgment. Licensee represents that it is qualified to operate the Program and to provide certified, trained, and qualified soccer instructors and/or coaches. Licensee shall maintain all required licenses and certifications in effect and shall at all times exercise sound professional judgment, including taking precautions for the safety of its participants, staff and invitees. All minors participating in the Program shall only do so with the consent of a parent or guardian. The District shall in no way be responsible for the safety of any Program participant while using the Athletic Field. Any and all waivers signed by Licensee’s Program participants shall acknowledge the fact that the District is not responsible.

Capacity of Athletic Field. Licensee shall be responsible for determining the appropriate ratio of Program participants to instructors and shall provide the expected number of Program participants to the District’s management team and cooperate in good faith with District staff to ensure that Athletic Field capacity is not exceeded, and the District reserves the right to contract the capacity in its sole and absolute discretion.

Insurance and Indemnity. Licensee shall acquire and maintain general commercial liability insurance coverage acceptable to the District in an amount not less than $2,000,000 per occurrence/$5,000,000 aggregate, which shall include all claims and losses that may relate in any manner whatsoever to use of the License by Licensee, its staff, agents, resident and non-resident participants, guests, or invitees. The insurance coverage shall additionally include: a minimum of $250,000 abuse/molestation coverage; a minimum of $25,000 medical/dental accident coverage; a minimum of $1,000,000 combined single limit automobile liability coverage; and a minimum of $300,000/occurrence damage to rented premises coverage. The District and its supervisors, officers, professional staff, amenity management staff and agents shall be named as additional insured parties on such policy. Licensee shall provide continuous proof of such insurance coverage to the District. Licensee hereby agrees to defend, indemnify and hold the District harmless from and against any and all claims, demands, losses, damages, liabilities, and expenses, and all suits, actions and judicial decrees (all costs including, without limitation, expert witness fees, paralegal fees, and reasonable attorneys’ fees for the District’s legal counsel of choice, whether at trial or on appeal), arising from personal injury, death, or property damage resulting in any manner whatsoever from use of the License by Licensee, its staff, agents, participants, guests, or invitees. Nothing herein shall be construed as a waiver of the District’s sovereign immunity or limits of liability beyond any statutory limited waiver of immunity or limits of liability which may have been adopted by the Florida Legislature in section 768.28, Florida Statutes, or other statute or law.

NOTICES. All notices, requests, consents and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by overnight delivery service or First Class Mail, postage prepaid, to the Parties, as follows:
If to the District:	East 547 Community Development District
c/o Governmental Management Services – Central Florida, LLC
219 E. Livingston Street Orlando, Florida 32801
Attn: Jill Burns, District Manager
With a copy to:	Kilinski | Van Wyk PLLC 517 E. College Avenue Tallahassee, Florida 32301 Attn: District Counsel

If to the Licensee:	Polk Orange Soccer Club LLC
1008 Mountain Flower Lane Davenport, Florida 33837 Attn: Jose Lara
Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for the Licensee may deliver Notice on behalf of the District and the Licensee. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days’ written notice to the parties and addressees set forth herein.

CARE OF PROPERTY. Licensee agrees to use all due care to protect the property of the District, its Patrons (as that term is defined in the District Amenity Facilities Policies) and guests from damage. Licensee shall assume responsibility for any and all damage to any real or personal property of the District or any third parties as a result of the Licensee’s use of the Athletic Field under this Agreement. Licensee shall commence repair any damage resulting from its operations under this Agreement within twenty-four (24) hours. Any such repairs shall be at Licensee’s sole expense, unless otherwise agreed, in writing, by the District.

Enforcement of Agreement. A default by either party under this Agreement shall entitle the other party to all remedies available at law or in equity, which shall include, but not be limited to, the right of damages, injunctive relief, and specific performance. Notwithstanding this, the Licensee’s right to recover damages from the District on any and all claims of any type shall be limited in all instances to no more than one hundred dollars ($100).

PUBLIC RECORDS. Licensee understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, Licensee agrees to comply with all applicable provisions of Florida law in handling such records, including, but not limited to, section 119.0701, Florida Statutes. Licensee acknowledges that the designated public records custodian for the District is Governmental Management Services – Central Florida, LLC (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Licensee shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Licensee does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Licensee’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Licensee, Licensee shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF LICENSEE HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO LICENSEE’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT (407) 841-5524, RECORDREQUEST@GMSCFL.COM, OR 219 E. LIVINGSTON STREET, ORLANDO, FLORIDA 32801.
REVENUE. Licensee shall provide a detailed accounting of all revenues in the form of a report that details pricing of services provided, and the number of individuals serviced. The District reserves the right to request additional detail or back up for such financials upon its request. Nothing in this Agreement withstanding, Licensee shall charge and collect participation fees from non-resident families as provided herein, and Licensee may be required to remit to the District all such fees charged and collected.

E-VERIFY REQUIREMENTS. Licensee shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, to the extent required by Florida Statute, Licensee shall register with and use the United States Department of Homeland Security’s E Verify system to verify the work authorization status of all newly hired employees and shall comply with all requirements of Section 448.095, Florida Statutes, as to the use of subcontractors. The District may terminate the Agreement immediately for cause if there is a good faith belief that the Licensee has knowingly violated Section 448.091, Florida Statutes. By entering into this Agreement, the Licensee represents that no public employer has terminated a contract with the Licensee under Section 448.095(5)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.

Controlling Law; Venue; Remedies. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be Polk County, Florida.

SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.
No Transfer or Assignment. The License shall be for the sole use by Licensee and shall not be assigned or transferred without the prior written consent of the District in its sole discretion. A transfer or assignment of all or any part of the License without such prior written consent shall be void.
COUNTERPARTS. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument

ANTI-HUMAN TRAFFICKING. Licensee certifies, by acceptance of this Agreement, that neither it nor its principals utilize coercion for labor or services as defined in Section 787.06, Florida Statutes. Licensee agrees to execute an affidavit in compliance with Section 787.06(13), Florida Statutes, attached hereto as Exhibit E, and acknowledges that if Licensee refuses to sign said affidavit, the District may terminate this Agreement immediately.
ENTIRE AGREEMENT. This is the entire Agreement of the Parties and it may not be amended except in writing signed by both parties. This Agreement supersedes any prior Agreement between the District and Licensee regarding the use of the Athletic Field.

[Signature page follows]

[Signature page to Athletic Field License Agreement]

In Witness Whereof, the Parties execute this Agreement the day and year first written above.

EAST 547 COMMUNITY DEVELOPMENT DISTRICT

Vice Chair, Board of Supervisors

POLK ORANGE SOCCER CLUB LLC,
a Florida limited liability company

By: José Lara	
Its:  OWNER	

Exhibit A: Athletic Field Map Exhibit B: Program Schedule Exhibit C:  Form of Waiver
Exhibit D:   Youth Safety Guidelines
Exhibit E:   Anti-Human Trafficking Affidavit

EXHIBIT A
Athletic Field Map

EXHIBIT B
Program Schedule Summer 2025
	Morning Session	Afternoon Session	
July 7	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 8	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 9	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 10	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 11	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 14	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 15	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 16	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 17	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	
July 18	8:30 a.m. – 12:30 p.m.	3:00 p.m. – 5:00 p.m.	

EXHIBIT C
Form of Waiver

WAIVER OF LIABILITY AND HOLD HARMLESS AGREEMENT
The undersigned understands, acknowledges, and agrees that he/she/they and/or the minor(s) for which the undersigned is/are legally responsible as parent(s) or guardian(s) have freely chosen to participate and/or have freely chosen to permit my child to participate in certain recreational activities (the “Activities”) sponsored by the Polk Orange Soccer Club LLC (“Soccer Instructor”) at the East 547 Community Development District (the “District”) amenity facilities (the “Facilities”) at my/his/her/their sole and absolute risk. The undersigned understands, acknowledges, and agrees that: (1) use of the athletic field carries grave potential risks, including the risk of severe bodily injury and death, and (2) in consideration for using the athletic field, the undersigned agrees to solely bear and assume all risks associated with the use of said athletic field, including one hundred percent (100%) of any damages, costs, loss of services, expenses, attorneys’ fees, and any other losses or claims that may accrue in any way relating to, or arising from the use of the athletic field, irrespective of whether the District, its Supervisors, officers, staff, employees, agents, assigns and volunteers, along with District Management, and their agents, officers and employees (“Released Parties”) may have been actively or passively negligent in any way, manner, shape or form. The undersigned fully understands, acknowledges, and agrees that the athletic field is a dangerous places, and that he/she/they shall safely conduct themselves, and strictly and safely supervise the minor(s) under his/her/their care, at all times while at the athletic field or property within the District. The undersigned further understands, acknowledges, and agrees that: (1) the District is not responsible in any way, manner, shape, or form for rendering of soccer camps or the training and/or supervision of instructors provided by Soccer Instructor; (2) Soccer Instructor is solely responsible for rendering said soccer camp and for training and supervising the instructors it provides; (3) the Released Parties have not recommended Soccer Instructor as a soccer camp provider and do not possess the expertise to ever make such a recommendation; and (4) the undersigned is relying exclusively and absolutely upon his/her/their own personal investigation and due diligence into Soccer Instructor as a competent and proficient provider of soccer camps in choosing to participate in the soccer camps offered by Soccer Instructor.
By signing this Acknowledgment and Release, the undersigned hereby releases the Released Parties from and against any and all claims, demands, actions, complaints, suits or other forms of liability that any of them may sustain arising out of (a) the undersigned’s participation in the Activities and/or the minors under the undersigned’s care participation in the Activities, (b) a failure to comply with the measures imposed by the Soccer Instructor or District, (c) a failure to comply with local, state, and federal laws and policies, procedures, and the District amenity rules; or (d) any damage, injury, or illness caused by the undersigned or minors under the undersigned’s care (together, the “Released Claims”).
I also agree to indemnify and hold harmless the Released Parties from the Released Claims, including any and all related costs, attorney fees, liabilities, settlements, and/or judgments. I confirm that I have carefully read this Acknowledgement and Release, fully understand the above conditions, and agree to its terms knowingly and voluntarily. I also confirm that I am the parent or legal guardian of the child(ren) named below or that I am 18 years of age or older.
[Signature page follows]

IN WITNESS WHEREOF, I have signed this Acknowledgement and Release on this 	 day of 	, 2025.

SIGNATURE: 	 NAME: 		 NAMES OF MINOR CHILD(REN): 		 

EXHIBIT D
Youth Program Safety Guidelines Introduction
To help protect minors, the East 547 Community Development District has developed the following list of guidelines. It is important that Licensee’s paid staff, volunteers, parents and participants understand and be educated on these guidelines and, to the extent practical, abide by these guidelines.

Purpose
These procedures are designed to reduce the risk of child sexual abuse in order to:

Provide a safe and secure environment for children, youth, adults, members, volunteers, visitors, and Licensee and its paid staff.

Satisfy the concerns of parents and staff members with a screening process for Contractors and volunteers overseeing youth programs at the District.

Provide a system to respond to alleged victims of sexual abuse and their families, as well as the alleged perpetrator.

Reduce the possibility of false accusations of sexual abuse made against Licensee, its paid staff, and volunteers.
Protection and Prevention

Volunteer and Employee Screening Procedures: Screening procedures are to be used with paid staff and volunteers who are entrusted with the care and supervision of minors or a person who directly oversees and/or exerts control or oversight over minors. These may include an employment and volunteer application requiring submittal of personal references and criminal history information. References should be checked. Criminal background checks shall be conducted on all paid staff and volunteers who are entrusted with the care and supervision of minors or a person who directly oversees and/or exerts control or oversight over minors. All criminal background checks will be updated periodically. This does not apply to occasional meet or event volunteers (timers, runners, marshals, etc.) who have only limited contact with athletes.
Supervision Procedures
Unless an extenuating situation exists, Licensee:

Will have adequate number of screened and trained paid staff or volunteers present at practices and events involving minors. Supervision will increase in proportion to the risk of the activity;

Will monitor facilities during activities involving minors;

Will endeavor to release minors only to a parent, guardian, or provided list of emergency contacts consented to in writing by parent/guardian;

Will obtain written parental permission, including a signed medical treatment form and emergency contacts, before taking minors on trips and should provide information regarding the trip;

Will use two screened staff or volunteers when transporting minors in vehicles unless the parent(s)/guardian(s) sign a waiver allowing for a single screened staff or volunteer to transport his/her minor;

Minors under five years of age should be accompanied to the restroom and the paid staff or volunteer wait outside the facility to escort the child back to the activity. Whenever possible, the escort will be the same sex as the child;

Provide periodic monitoring of restroom facilities and encourage minors to report any inappropriate behavior they may hear or witness to paid staff or volunteer;

Will encourage minors to use a “buddy system” whenever minors go on trips off of District property;

Will screen all paid staff and volunteers and approve those individuals in advance for any overnight activities that include oversight and control of minors; and

Will designate a “confidential counselor” to whom any minor can go at any time, without special permission, to discuss any problems he or she is having.

Behavioral Guidelines for Paid Staff and Volunteer

All volunteers and paid staff will observe the following guidelines:

Do not provide alcoholic beverages, tobacco, drugs, contraband, or anything that is prohibited by law to minors.

Whenever possible, at least two unrelated paid staff or volunteers will be in the room when minors are present. Doors will be left fully open if one adult needs to leave the room temporarily and during arrival to the practice or event before both adults are present. Speaking to a minor or minors one- on-one should be done in public settings where staff or volunteers are in sight.

Avoid all inappropriate touching with minors. All touching shall be based on the needs of the individual being touched, not on the needs of the volunteer or paid staff. In the event a minor initiates physical contact and/or inappropriate touching, it is appropriate to inform the minor that such touching is inappropriate.

Never engage in physical discipline of a minor. Volunteers and paid staff shall not abuse minors in any way, including but not limited to physical abuse, verbal/mental abuse, emotional abuse, and sexual abuse of any kind.

If you recognize an inappropriate relationship developing between a minor and adult, report such suspicions immediately to the confidential counselor or other with supervisory authority.

Maintain clear professional boundaries with all minors and if you feel uncomfortable, refer the

minor to another individual with supervisory authority.

If one-on-one coaching or instruction is necessary, avoid meeting in isolated environments.

Anyone who observes abuse of a minor will take appropriate steps to immediately intervene and provide assistance. Report any inappropriate conduct to the proper authorities and to the District, through its counsel, immediately.

Provide clear expectations of behavior for both adult-athlete and athlete-athlete interactions for the protection of all persons involved.

Use of audio or visual recording devices, including a cell phone camera, is not allowed in restrooms or changing areas.

Disqualification

No person may be entrusted with the care and supervision of minors or may directly oversee and/or exert control or oversight over minors who has been convicted of the offenses outlined below, been on a probated sentence or received deferred adjudication for any offense outlined below, or has presently pending any criminal charges for any offense outlined below until a determination of guilt or innocence has been made, including any person who is presently on deferred adjudication. The following offenses disqualify a person from care, supervision, control, or oversight of minors:

Any offense against minors as defined by state law.

A misdemeanor or felony offense as defined by state law that is classified as sexual assault, indecency with a minor or adult, assault of a minor or adult, injury to a minor or adult, abandoning or endangering a minor, sexual performance with a minor or adult, possession or promoting child pornography, enticing a minor, bigamy, incest, drug-related offenses, or family violence.

A prior criminal history of an offense against minors.

EXHIBIT E
Anti-Human Trafficking Affidavit
I,	Jo�l C'agf	, as	OJJ(V fc,{2 	, on behalf of Polle Orange Soccer Club LLC, a Florida limited liability company (the "Licensee"), under penalty of perjury hereby attest as follows:

I am over 21 years of age and an officer or representative of the Licensee.
The Licensee does not use coercion for labor or services as defined in Section 787.06(2)(a),
Florida Statutes.
More particularly, the Licensee does not participate in any of the following actions:
Using or threatening to use physical force against any person;
Restraining, isolating or confining or threatening to restrain, isolate or confine any person without lawful authority and against her or his will;
Using lending or other credit methods to establish a debt by any person when labor or services are pledged as a security for the debt, if the value of the labor or services as reasonably assessed is not applied toward the liquidation of the debt or the length and nature of the labor or services are not respectively limited and defined;
Destroying, concealing, removing, confiscating, withholding, or possessing any actual or purported passport, visa, or other immigration document, or any other actual or purported government identification document, of any person;
Causing or threatening to cause financial harm to any person;
Enticing or luring any person by fraud or deceit; or
Providing a controlled substance as outlined in Schedule I or Schedule II of Section 893.03, Florida Statutes, to any person for the purpose of exploitation of that person.
FURTHER AFFIANT SAYETH NAUGHT.

Soccer Club LLC

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CERTIFICATE
OF ACHIEVEMENT PROUDLY PRESENTED TO
Sergio lopez
passing Hugo Scheckter: The power of onboarding module

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GRASSROOTS )v) IN-PERSON 3OA38ING LICENSE
IS HEREBY GRANTED TO
Sergio Leandro Lopez
Date Issued: Aug 12, 2023

DIDIER CHAMBARON | DIRECTOR OF COACHING EDUCATION

CINDY PARLOW CONE | PRESIDENT

JT BATSON | CEO / SECRETARY GENERAL

U.S. SOCCER

MEMBER OF

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GRASSROOTS !!v!! IN-PERSON 3OA38ING LICENSE
IS HEREBY GRANTED TO
Sergio Leandro Lopez
Date Issued: Aug 12, 2023

DIDIER CHAMBARON | DIRECTOR OF COACHING EDUCATION

CINDY PARLOW CONE | PRESIDENT

JT BATSON | CEO / SECRETARY GENERAL

U.S. SOCCER

MEMBER OF

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Sergio lopez
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K&K Insurance Group, Inc. 1712 Magnavox Way
Fort Wayne, IN 46804 Phone 1-800-426-2889
Fax	1-260-459-5105
Claims  1-800-237-2917

Application Date : 06/05/2025	
Final Summary	
Youth Sports Camps & Clinics	
Insured Information	
	Are you an insurance agent or broker?	No		
	Named insured (as it should appear on the policy):	POLK ORANGE SOCCER CLUB LLC		
	Doing business as (DBA):			
	Contact first name:	JOSE		
	Contact last name:	LARA		
	Mailing address:	1008 MOUNTAIN FLOWER LN		
	City:	DAVENPORT	State:	Florida	Zip:	33837		
	Phone:	754-244-0425	Fax:		Cell:			
	E-mail:	POLKORANGESOCCERCLUB@GMAIL.COM		
	Website:			
	This is a new account		

Commercial General Liability	
	Eligibility	
		Selected operation:	Soccer Youth	
		Coverage effective date(s):	07/07/2025 to 07/07/2026	
		In which state is the organization purchasing this coverage located?	Florida	
		Is this a Pop Warner Little Scholars football or cheer camp/clinic?	No	
		Is your camp/clinic held on the property of a private home or residence?	No	
		Are all camp/clinic participants age 19 or under?	Yes	
		Are you an after school, day care, or latch key program?	No	
		Does this operation include any trips away from the camp/clinic location?	No	
		Do you own the facility where the camp/clinic takes place?	No	
		Is this a weight loss camp or program?	No	
		Is this a professional try-out or training camp?	No	
		Is this an ID camp, recruiting camp/event, showcase, or combine?	No	
		Is this an all-star game or bowl game?	No	
		Are any of your camps or clinics by invitation only?	No	
		If you suspect an athlete has a concussion, do you have an action plan that includes:	
		a. Immediately removing the athlete from play or practice?	Yes	
		b. Keeping the athlete out of play or practice until they provide written clearance from a licensed physician.	Yes	
		c. Confirming sports liability waivers (informed consent) from parents and/or players are secured.	Yes	

	d. Do you maintain a system for your activities that includes communication (in written or electronic form) of education materials to participants, parents and coaches about the nature of risk of concussions, including but not limited to information such as: focusing on prevention and preparedness to keep athletes safe; understanding concussions and potential consequences of the injury; recognizing concussion symptoms and how to respond; and learning about steps for returning to play after a suspected concussion?	

Yes	
	
Camp/Clinic Sessions	
	Camp/Clinic session #1: GENEVA LANDINGS
Total Camp/Clinic days: 5  - Consecutive  Total Campers: 25	
	Site Location	
	Date of camp/clinic:	07/07/2025 to 07/11/2025	
	Address:	1128 MOUNTAIN FLOWER LN	
	City:	DAVENPORT	State:	Florida	Zip:	33837	
	Camp/Clinic session #2: GENEVA LANDINGS
Total Camp/Clinic days: 5  - Consecutive  Total Campers: 25	
	Site Location	
	Date of camp/clinic:	07/14/2025 to 07/18/2025	
	Address:	1128 MUNTAIN FLOWER LN	
	City:	DAVENPORT	State:	Florida	Zip:	33837	
Additional Coverages	
Sexual Misconduct Liability	
	Do you want to add this coverage to this quote?	Yes	
	Does your organization...	
	Have employees?	Yes	
	Have Volunteers/Independent Contractors?	No	
	Have any claims, allegations or charges of abuse, molestation or sexual misconduct been made against you or your organization or anyone working on behalf of your organization?	No	
	Are you aware of any occurrences that could lead to a claim?	No	
	Do you, your organization or sanctioning/governing body have written procedures and training in place that include all the following?
How to recognize the signs of abuse and molestation
All known, alleged or suspected abuse incidents must be reported to law enforcement
Procedures are provided or available to all paid and volunteer staff, and sanctioning/governing body members
No one-on-one situations allowed without visibility by others
A supervision plan to monitor all participants at the facility/event site that also prevents access to secluded areas such as closets, unsupervised rooms, etc.
A policy regarding appropriate and inappropriate physical contact, verbal interaction and electronic communications with children during and outside of regularly scheduled business activities	

Yes	
		Employee	
	Are written applications required?	Yes	
	If yes, and if allowed by state and/or local law, do you include
questions regarding past convictions involving physical violence or sex related offenses?	Yes	

	If yes and applicant checks yes, do you reject the applicant?	Yes	
	Are background checks provided by a third party vendor/service?	Yes	
	Do you reject an applicant with any history of physical violence or sex related offenses?	Yes	

Sexual Misconduct Liability Premium	$150.00

Terms & Conditions:
1. Coverage is not available on a stand-alone basis. You must have commercial general liability coverage for your Youth Sports Camps through the Youth Sports Camps RPG Insurance Program.	
Coverage & Limits	
	Each Occurrence:	$ 2,000,000		
	General Aggregate (other than Products-completed Operations):	$ 5,000,000		
	Products-completed Operations Aggregate:	$ 2,000,000		
	Personal and Advertising Injury:	$ 2,000,000		
	Legal Liability to Participants:	$ 2,000,000		
	Professional Liability:	$ 2,000,000		
	Damage to Premises Rented to You:	$ 1,000,000		
	Medical Expense (other than participants):	$	5,000		
	Hired Auto Liability - per Occurrence:	$ 2,000,000		
	Non-Owned Auto Liability - per Occurrence:	$ 2,000,000		
	Medical Payments for Participants (excess) - $100 per claim deductible applies:	$	250,000		
	Sexual Misconduct Liability Aggregate:	$ 1,000,000		
	Sexual Misconduct Liability each "Insured Event" limit: (defense expenses within limits)	$	250,000		
Total Commercial General Liability Premium:	$510.00	
Notable Exclusions:

Abuse ormolestation(unless optional liability coverage is purchased); Access or disclosure of confidential or personal information and data-related liability - with limited bodily injury exception;Ancillary activities/trips held away from the reported camp/clinic location unless supervised, approved and on file with the company; Asbestos and silicosis; Cannabis; Certain computer-related losses;Commercial general liability standard exclusions (CG0001 04/13 edition); Communicable disease;Cryogenic chambers/therapy, Employment-related practices; ERISA;Fireworks; Fungus; Lead;Nuclear energy liability; Operation, maintenance or management of any athletic facility or field, other than while being used for covered activities; Perfluoroalkyl and polyfluoroalkyl substances (PFAS); Radioactive matter; Specified recreational vehicles and activities:Aircraft/hot air balloon; Airport; Amusement devices (the ownership, operation, maintenance or use of: any mechanical or non-mechanical ride, slide, or water slide (including any ski or tow when used in connection with a water slide), moonwalk or moon bounce, bungee operation or equipment or inflatable recreational device. Amusement device also includes any vertical device or equipment used for climbing-either permanently affixed or temporarily erected. Amusement devices do not include any video arcade or computer games or any device that is specifically designed for the training or instruction of the activity for which you are enrolled.);Performer; Rodeo; Saddle animal; Snowmobile; Transportation of participants; Total pollution; Use of multi- passenger vehicles; Those operations listed as ineligible: After school, day care and latch key programs; All star/bowl games;Hunting and/or nature camps/programs; Pro-sport try-out and training camps; ID camps, recruiting camps/events, showcases, or combines; Sports camp/clinic operators who own their own facility; 100% virtual camps/operations; Weight loss camps/programs;Sports camps/clinics offering instruction of: Adventure races, Bandy, Biathlon, Bobsled, Body boarding, Boxing, Box lacrosse, BMX or stunt cycling, Broomball, Canoeing, Climbing, Cycling, Diving, Dodgeball, Equestrian, Hang gliding, Hammer throw, Highland games, Hostelling, Hurling, Inline (extreme, aggressive, freestyle) skating, Inline Stunt performing, Jai alai, Javelin, Karate, Kayaking, Kite surfing, Luge (street), Marathon, Martial arts styles consisting of: contact or sparring boxing, dim mak, haganah, kali/escrima, mixed martial arts, savate, sayoc kali, thai boxing, muay thai, ultimate fighting, extreme fighting, cage fighting, or wrestling;Modern pentathlon, Mountain biking and/or hiking, Mountain boarding, Open water activities/events, Open water fishing, Orienteering, Outrigging, Parachute, Parasailing, Polo (horse), Rafting, Rodeo, Roller derby, Rowing/Crew, Rugby, Sailing, Scuba diving, Shooting sports/events, Skateboarding, Skiing (snow or water), Sky diving, Sky surfing, Sled/Crew dog racing, Snorkeling, Snowboarding/snow surfing, Sports parachuting, Streetball, Surfing (including boogie boards), Tae Kwon Do, Trapeze, Takraw, Trampoline (unless reported, reviewed and approved by us), Triathlon, Unicycling, Wake boarding, Wind surfing, Wrestling (Roman/Greco), Yachting.	
Terms & Conditions:	

	The commercial general liability insurance policy is being placed in your home state as surplus lines coverage under the Nonadmitted Insurance Model Act. The insurer with which such policy is placed is not licensed in your home state and is not subject to its supervision. The insurer is an eligible Surplus Lines Insurer. Policies placed with eligible surplus lines insurers are not subject to the rate and form review of any Insurance Department and there is no protection afforded under the provision of any state insurance guaranty association for this policy.
Premium figures do not include surplus lines taxes and fees.
Please see the Member Certificate issued to you for important notices related to surplus lines insurance required by your home state and the exact amount of the applicable surplus lines taxes and fees.
The insurance company is rated A (Excellent) by AM Best Company with financial size category of XV ($2 Billion or Greater).
Coverage is only provided for the camp dates that have been paid for and reported to the company.
Any exposure changes that deviate from the original enrollment form must be reported in writing.
Premiums are 100% fully earned and non-refundable once the coverage begins.
Coverage will be effective upon receipt of the completed enrollment form and premium payment.
Cancellations must be reported prior to the scheduled start date or the first day of the camp session, and confirmed in writing for a refund or credit to be considered. Refunds may be subject to a cancellation penalty.
Acceptance of this quote confirms your desire to obtain liability insurance through the Sports, Leisure and Entertainment Risk Purchasing Group. K&K reserves the right to decline any request for coverage.
Coverage is contingent upon receipt of premium payment. No coverage will be deemed in effect until premium is received by the company or their representative.	
	
Warranty & Disclosure	
	I understand that the insurance company, in determining whether to provide insurance coverage, will rely on the information contained in this form and all other information being submitted. I hereby warrant, represent and confirm that, to the best of my knowledge, all information provided is complete, true and correct.
I am aware that the insurance company expects accurate reporting for my premium calculation, and should my figures exceed my estimates during the coverage term I will make arrangements to pay the additional premium. I understand that my book and records may be examined or audited by the insurance company at any time during the coverage period and up to three years thereafter. Intentional misrepresentation or misreporting may jeopardize coverage. K&K reserves the right to decline/void any ineligible coverage.
I further acknowledge that, I have reviewed all information provided with this enrollment form and understand the exclusions which apply, as well as the activities and operations for which coverage is not provided. The information I provided on this enrollment form becomes a part of the insurance contract.
Compensation and Other Disclosure Information
K&K Insurance Group, Inc. ("K&K") is an insurance producer licensed in your state. Insurance producers are authorized by their license to confer with insurance purchasers about the benefits, terms and conditions of insurance contracts; to offer advice concerning the substantive benefits of particular insurance contracts; to sell insurance; and to obtain insurance for purchasers. The role of the producer in any particular transaction involves one or more of these activities. Compensation will be paid to the producer, based on the insurance contract the producer sells. Depending on the insurer(s) and insurance contract(s) the purchaser selects, compensation will be paid by the insurer(s) selling the insurance contract or by another third party. Such compensation may vary depending on a number of factors, including the insurance contract(s) and the insurer(s) the purchaser selects. In addition, K&K may charge a fee for administrative services. Your signature on your application, quote form, check, and/or other authorization for payment of your premium, will be deemed to signify your consent to and acceptance of any fee charged by K&K. The insurance		

Additional Certificate Request	
Do you need to request any additional Certificate(s) of Insurance to present to a third party?	Yes		
Entity name:	EAST 547 COMMUNITY DEVELOPMENT DISTRICT		
Mailing address:	219 E. LIVINGSTON STREET		
City:	ORLANDO	State:	Florida	Zip:	32801		
Relationship:	Owner, manager or lessor of the premises where you conduct your camp/clinic		
	Camp Session 2: 1128 MUNTAIN FLOWER LN, 07/14/2025 to 07/18/2025, DAVENPORT, Florida 33837		
	Camp Session 1: 1128 MOUNTAIN FLOWER LN, 07/07/2025 to 07/11/2025, DAVENPORT, Florida 33837		

purchaser may obtain information about compensation expected to be received by the producer based in whole or in part on the sale of insurance to the purchaser, and compensation expected to be received based in whole or in part of any alternative quotes presented to the purchaser by the producer, by emailing a written request to warranty@kandkinsurance.com.
Premiums paid by clients to K&K for remittance to insurers and any funds paid to K&K by insurance companies for remittance to clients are deposited into fiduciary accounts in accordance with applicable insurance laws until they are due to be paid to the insurance company or client. Subject to such laws and the applicable insurance company’s consent, where required, K&K will retain the interest or investment income earned while such funds are on deposit in such accounts.
In placing, renewing, consulting on or servicing your insurance coverages K&K and its affiliates may participate in contingent commission arrangements with insurance companies that provide for additional contingent compensation, if, for example, certain underwriting, profitability, volume or retention goals are achieved. Such goals are typically based on the total amount of certain insurance coverages placed by K&K with the insurance company or the overall performance of the policies placed with that insurance company, not on an individual policy basis. In addition to retail commissions, K&K and its affiliates may receive additional forms of compensation from insurers and third parties including but not limited to: contingencies, overrides, bonus commissions, national additional commissions, wholesale commissions, subscription market brokerage charges, referral fees and/or administrative expense reimbursements. This revenue is in addition to and shall not be credited against a fee or any other compensation earned hereunder.
Our liability to you, in total, for the duration of our business relationship for any and all damages, costs, and expenses (including but not limited to attorneys’ fees), whether based on contract, tort (including negligence), or otherwise, in connection with or related to our services (including a failure to provide a service) that we provide in total shall be limited to the lesser of $2,500,000 or the singular annual limit of the policy of insurance procured by us on your behalf from which your damages arise.
This liability limitation applies to you, our client, and extends to our client’s parent(s), affiliates, subsidiaries, and their respective directors, officers, employees and agents (each a "Client Group Member" of the "Client Group") wherever located that seek to assert claims against K&K, and its parent(s), affiliates, subsidiaries and their respective directors, officers, employees and agents (each an "K&K Group Member" of the "K&K Group"). Nothing in this liability limitation section implies that any K&K Group Member owes or accepts any duty or responsibility to any Client Group Member.
If you or any of your Group Members asserts any claims or makes any demands against us or any K&K Group Member for a total amount in excess of this liability limitation, then you agree to indemnify K&K for any and all liabilities, costs, damages and expenses, including attorneys’ fees, incurred by K&K or any K&K Group Member that exceeds this liability limitation.
Aon plc, our ultimate parent company, and its affiliates have from time to time sponsored and invested in insurance and reinsurance companies. While we generally undertake such activities with a view to creating an orderly flow of capacity for our clients, we also seek an appropriate return on our investment. These investments, for which Aon is generally at-risk for potential price loss, typically are small and range from fixed-income to common stock transactions. In such case, the gains or losses we make through your investments could potentially be linked, in part, to the results of treaties or policies transacted with you. Please visit Market Relationships | Aon for more information.
Electronic Signature Disclosure and Consent
The Electronic Signatures in Global and National Commerce Act provides that a signature, contract or other record may not be denied legal effect, validity or enforceability solely because it is in electronic form or because an electronic signature was used in a transaction.
As part of your participation in this program you will receive all documentation, including but not limited to, the insurance quotes, policies, certificates, endorsements, and invoices (if applicable), by electronic means. If permitted by your state, you may also receive conditional renewal notices, cancellation, or non-renewal notices via electronic delivery.
To obtain, download, and view all policy documentation electronically you must have the following hardware or software in place.
 A personal computer capable of receiving, accessing, and displaying or printing or storing communications and documents received in an electronic form.
 Adobe PDF Reader version
 System requirements: OC: Windows 7 or higher, Internet Explorer v11 or higher, Firefox v45.7 or higher, Chrome v40 or higher, OS: Mac OS x 10.9 or higher, Safari 9.0 or higher, Firefox v45.7 or higher, Chrome v40 or higher.
By agreeing to receive documents electronically, you are affirming that your computer system meets the hardware and software requirements for receiving all related documents. If documents are provided through a website or portal, you should download and store all such documents. For persons who receive electronic documents via email, these documents will be delivered to the email address on file. Upon receipt of your emailed documentation please save a copy on your own device.

You agree to notify us promptly if your mailing address, e-mail address or other delivery information changes by calling 800-637-4757 or mailing us at K&K Insurance, PO Box 2338, Fort Wayne, IN 46801-2338. We will endeavor to provide a notice to you in the event of any changes regarding hardware or software requirements necessary to receive documents and other related documents electronically available to you.
We may at our sole discretion discontinue availability of electronic delivery at any time, without further notice to you. At any time, you may request a paper copy of your documents in lieu of electronic delivery. You may withdraw your consent to receive electronic documentation by sending a request in writing to us at K&K Insurance, PO Box 2338, Fort Wayne, IN 46801-2338. Until receipt of such withdrawal, you will continue to receive all documentation electronically.
This consent is voluntary, by accepting, you signify that you consent to these terms of electronic document delivery via email or other electronic media in connection with your insurance documents, whether such delivery is made on its own behalf and/or on behalf of an organization or other third party. You further represent and warrant that if consenting on behalf of an organization or third party, you have the requisite authority to provide such consent, and that you and the organization have the requisite hardware and software to receive and acknowledge receipt of electronically delivered documents.
I AGREE TO RECEIVE ALL MAILINGS AND COMMUNICATIONS ELECTRONICALLY. SUCH ELECTRONIC MAILING OR COMMUNICATIONS MAY EVEN INCLUDE CANCELLATION OR NONRENEWAL NOTICES.		
I have agreed to all of the above terms		
Name of the person completing this form:	First name:	JOSE	Last name:	LARA		
Relationship to insured: Owner		
	
Premium Summary	
Commercial General Liability:	$	360.00			
	Sexual Misconduct Liability:	$	150.00			
Total Commercial General Liability:	$	510.00		
Total Premium:	$	510.00	
Surplus Lines Tax	$12.75
RPG Administration Fee	$20.00	
Total Amount Due	$542.75	
* Premium subject to change if not completing purchase same day as quoting *
This summary is not a contract of insurance. You must refer to the actual policy for complete information regarding coverage terms, conditions and exclusions, as they may change from one coverage period to the next. Please remember that you will receive evidence of coverage immediately if purchased online.
You may request a copy of the full policy by submitting a written request.
Acceptance of this quote confirms your desire to obtain liability insurance through the Sports, Leisure and Entertainment Risk Purchasing Group (where applicable). An RPG provides group purchasing power for similar risks resulting in potential advantageous coverage terms, competitive rates, risk management
bulletins, and rewards for favorable group loss experience.
An RPG administration fee may be charged.	
	
THE NOTICES CONTAINED APPLY TO ALL UNDERWRITING INFORMATION BEING SUBMITTED TO K&K INSURANCE GROUP, INC., INCLUDING APPLICATIONS, QUESTIONNAIRES AND ENROLLMENT FORMS.
Fraud Warning
Any person who knowingly and with intent to defraud any insurance company or other person files an application for insurance or statement of claim containing any materially false information or conceals for the purpose of misleading, information concerning any fact material thereto, commits a fraudulent insurance act.
NOTICE TO APPLICANTS: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO DEFRAUD ANY INSURANCE COMPANY OR OTHER PERSON FILES AN APPLICATION FOR INSURANCE OR STATEMENT OF CLAIM CONTAINING ANY MATERIALLY FALSE INFORMATION OR CONCEALS, FOR THE PURPOSE OF MISLEADING, INFORMATION CONCERNING ANY FACT MATERIAL THERETO, COMMITS A FRAUDULENT ACT, WHICH IS A CRIME, AND MAY SUBJECT SUCH PERSON TO CRIMINAL AND CIVIL PENALTIES.
NOTICE TO ALABAMA APPLICANTS: ANY PERSON WHO KNOWINGLY PRESENTS A FALSE OR FRAUDULENT CLAIM FOR PAYMENT OF A LOSS OR BENEFIT OR WHO KNOWINGLY PRESENTS FALSE	

INFORMATION IN AN APPLICATION FOR INSURANCE IS GUILTY OF A CRIME AND MAY BE SUBJECT TO RESTITUTION, FINES, OR CONFINEMENT IN PRISON, OR ANY COMBINATION THEREOF.
NOTICE TO ARKANSAS, LOUISIANA, RHODE ISLAND, AND WEST VIRGINIA APPLICANTS: ANY PERSON WHO KNOWINGLY PRESENTS A FALSE OR FRAUDULENT CLAIM FOR PAYMENT OF A LOSS OR BENEFIT OR KNOWINGLY PRESENTS FALSE INFORMATION IN AN APPLICATION FOR INSURANCE IS GUILTY OF A CRIME AND MAY BE SUBJECT TO FINES AND CONFINEMENT IN PRISON.
NOTICE TO COLORADO APPLICANTS: IT IS UNLAWFUL TO KNOWINGLY PROVIDE FALSE, INCOMPLETE, OR MISLEADING FACTS OR INFORMATION TO AN INSURANCE COMPANY FOR THE PURPOSE OF DEFRAUDING OR ATTEMPTING TO DEFRAUD THE COMPANY. PENALTIES MAY INCLUDE IMPRISONMENT, FINES, DENIAL OF INSURANCE, AND CIVIL DAMAGES. ANY INSURANCE COMPANY OR AGENT OF AN INSURANCE COMPANY WHO KNOWINGLY PROVIDES FALSE, INCOMPLETE, OR MISLEADING FACTS OR INFORMATION TO A POLICYHOLDER OR CLAIMANT FOR THE PURPOSE OF DEFRAUDING OR ATTEMPTING TO DEFRAUD THE POLICYHOLDER OR CLAIMANT WITH REGARD TO A SETTLEMENT OR AWARD PAYABLE FROM INSURANCE PROCEEDS SHALL BE REPORTED TO THE COLORADO DIVISION OF INSURANCE WITHIN THE DEPARTMENT OF REGULATORY AUTHORITIES.
NOTICE TO DISTRICT OF COLUMBIA APPLICANTS: WARNING: IT IS A CRIME TO PROVIDE FALSE OR MISLEADING INFORMATION TO AN INSURER FOR THE PURPOSE OF DEFRAUDING THE INSURER OR ANY OTHER PERSON. PENALTIES INCLUDE IMPRISONMENT AND/OR FINES. IN ADDITION, AN INSURER MAY DENY INSURANCE BENEFITS IF FALSE INFORMATION MATERIALLY RELATED TO A CLAIM WAS PROVIDED BY THE APPLICANT.
NOTICE TO FLORIDA APPLICANTS: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO INJURE, DEFRAUD, OR DECEIVE ANY INSURER FILES A STATEMENT OF CLAIM OR AN APPLICATION CONTAINING ANY FALSE, INCOMPLETE OR MISLEADING INFORMATION IS GUILTY OF A FELONY OF THE THIRD DEGREE.
NOTICE TO KANSAS APPLICANTS: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO DEFRAUD, PRESENTS, CAUSES TO BE PRESENTED OR PREPARES WITH KNOWLEDGE OR BELIEF THAT IT WILL BE PRESENTED TO OR BY AN INSURER, PURPORTED INSURER, BROKER OR ANY AGENT THEREOF, ANY WRITTEN, ELECTRONIC, ELECTRONIC IMPULSE, FACSIMILE, MAGNETIC, ORAL, OR TELEPHONIC COMMUNICATION OR STATEMENT AS PART OF, OR IN SUPPORT OF, AN APPLICATION FOR THE ISSUANCE OF, OR THE RATING OF AN INSURANCE POLICY FOR PERSONAL OR COMMERCIAL INSURANCE, OR A CLAIM FOR PAYMENT OR OTHER BENEFIT PURSUANT TO AN INSURANCE POLICY FOR COMMERCIAL OR PERSONAL INSURANCE THAT SUCH PERSON KNOWS TO CONTAIN MATERIALLY FALSE INFORMATION CONCERNING ANY FACT MATERIAL THERETO; OR CONCEALS, FOR THE PURPOSE OF MISLEADING, INFORMATION CONCERNING ANY FACT MATERIAL THERETO COMMITS A FRAUDULENT INSURANCE ACT.
NOTICE TO KENTUCKY APPLICANTS: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO DEFRAUD ANY INSURANCE COMPANY OR OTHER PERSON FILES AN APPLICATION FOR INSURANCE CONTAINING ANY MATERIALLY FALSE INFORMATION OR CONCEALS, FOR THE PURPOSE OF MISLEADING, INFORMATION CONCERNING ANY FACT MATERIAL THERETO COMMITS A FRAUDULENT INSURANCE ACT, WHICH IS A CRIME.
NOTICE TO MAINE APPLICANTS: IT IS A CRIME TO KNOWINGLY PROVIDE FALSE, INCOMPLETE OR MISLEADING INFORMATION TO AN INSURANCE COMPANY FOR THE PURPOSE OF DEFRAUDING THE COMPANY. PENALTIES MAY INCLUDE IMPRISONMENT, FINES OR A DENIAL OF INSURANCE BENEFITS.
NOTICE TO MARYLAND APPLICANTS: ANY PERSON WHO KNOWINGLY OR WILLFULLY PRESENTS A FALSE OR FRAUDULENT CLAIM FOR PAYMENT OF A LOSS OR BENEFIT OR WHO KNOWINGLY OR WILLFULLY PRESENTS FALSE INFORMATION IN AN APPLICATION FOR INSURANCE IS GUILTY OF A CRIME AND MAY BE SUBJECT TO FINES AND CONFINEMENT IN PRISON.
NOTICE TO MINNESOTA APPLICANTS: A PERSON WHO FILES A CLAIM WITH INTENT TO DEFRAUD OR HELPS COMMIT A FRAUD AGAINST AN INSURER IS GUILTY OF A CRIME.
NOTICE TO NEW JERSEY APPLICANTS: ANY PERSON WHO INCLUDES ANY FALSE OR MISLEADING INFORMATION ON AN APPLICATION FOR AN INSURANCE POLICY IS SUBJECT TO CRIMINAL AND CIVIL PENALTIES.
NOTICE TO NEW MEXICO APPLICANTS: ANY PERSON WHO KNOWINGLY PRESENTS A FALSE OR FRAUDULENT CLAIM FOR PAYMENT OF A LOSS OR BENEFIT OR KNOWINGLY PRESENTS FALSE INFORMATION IN AN APPLICATION FOR INSURANCE IS GUILTY OF A CRIME AND MAY BE SUBJECT TO CIVIL FINES AND CRIMINAL PENALTIES.
NOTICE TO NEW YORK APPLICANTS: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO DEFRAUD ANY INSURANCE COMPANY OR OTHER PERSON FILES AN APPLICATION FOR INSURANCE OR STATEMENT OF CLAIM CONTAINING ANY MATERIALLY FALSE INFORMATION, OR CONCEALS FOR THE PURPOSE OF MISLEADING, INFORMATION CONCERNING ANY FACT MATERIAL THERETO, COMMITS A FRAUDULENT INSURANCE ACT, WHICH IS A CRIME, AND SHALL ALSO BE SUBJECT TO A CIVIL PENALTY NOT TO EXCEED FIVE THOUSAND DOLLARS AND THE STATED VALUE OF THE CLAIM FOR EACH SUCH VIOLATION.
NOTICE TO OHIO APPLICANTS: ANY PERSON WHO, WITH INTENT TO DEFRAUD OR KNOWING THAT HE IS FACILITATING A FRAUD AGAINST AN INSURER, SUBMITS AN APPLICATION OR FILES A CLAIM CONTAINING A FALSE OR DECEPTIVE STATEMENT IS GUILTY OF INSURANCE FRAUD.
NOTICE TO OKLAHOMA APPLICANTS: WARNING: ANY PERSON WHO KNOWINGLY, AND WITH INTENT TO INJURE, DEFRAUD OR DECEIVE ANY INSURER, MAKES ANY CLAIM FOR THE PROCEEDS OF AN INSURANCE POLICY CONTAINING ANY FALSE, INCOMPLETE OR MISLEADING INFORMATION IS

GUILTY OF A FELONY.
NOTICE TO OREGON APPLICANTS: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO DEFRAUD ANY INSURANCE COMPANY OR OTHER PERSON FILES AN APPLICATION FOR INSURANCE OR STATEMENT OF CLAIM CONTAINING ANY MATERIALLY FALSE INFORMATION OR CONCEALS, FOR THE PURPOSE OF MISLEADING, INFORMATION CONCERNING ANY FACT MATERIAL THERETO, MAY BE GUILTY OF A FRAUDULENT ACT, WHICH MAY BE A CRIME, AND MAY SUBJECT SUCH PERSON TO CRIMINAL AND CIVIL PENALTIES.

NOTICE TO PENNSYLVANIA APPLICANTS: ANY PERSON WHO KNOWINGLY AND WITH INTENT TO DEFRAUD ANY INSURANCE COMPANY OR OTHER PERSON FILES AN APPLICATION FOR INSURANCE OR STATEMENT OF CLAIM CONTAINING ANY MATERIALLY FALSE INFORMATION OR CONCEALS FOR THE PURPOSE OF MISLEADING, INFORMATION CONCERNING ANY FACT MATERIAL THERETO COMMITS A FRAUDULENT INSURANCE ACT, WHICH IS A CRIME AND SUBJECTS SUCH PERSON TO CRIMINAL AND CIVIL PENALTIES.
NOTICE TO TENNESSEE, VIRGINIA AND WASHINGTON APPLICANTS: IT IS A CRIME TO KNOWINGLY PROVIDE FALSE, INCOMPLETE OR MISLEADING INFORMATION TO AN INSURANCE COMPANY FOR THE PURPOSE OF DEFRAUDING THE COMPANY. PENALTIES INCLUDE IMPRISONMENT, FINES AND DENIAL OF INSURANCE BENEFITS.
NOTICE TO VERMONT APPLICANTS: ANY PERSON WHO KNOWINGLY PRESENTS A FALSE STATEMENT IN AN APPLICATION FOR INSURANCE MAY BE GUILTY OF A CRIMINAL OFFENSE AND SUBJECT TO PENALTIES UNDER STATE LAW.

Section IX

Section A

East 547 Community Development District Performance Measures/Standards & Annual Reporting Form
October 1, 2025 – September 30, 2026

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

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

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

Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

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

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

Chair/Vice Chair:		Date:	 Print Name:	 
East 547 Community Development District

District Manager:		Date:	 Print Name:	 
East 547 Community Development District

Section B

East 547 Community Development District Performance Measures/Standards & Annual Reporting Form
October 1, 2024 – September 30, 2025

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

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

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

Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

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

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

Chair/Vice Chair:		Date:	 Print Name:	 
East 547 Community Development District

District Manager:		Date:	 Print Name:	 
East 547 Community Development District

Section X

Section C

1

East 547 CDD
Field Management Report

July 10th,2025 Allen Bailey Field Manager
GMS

East 547 CDD Field Management Report | GMS 2025

Completed

The advertisement on the mailboxes has been removed.

Amenity Recreation Field

Mailbox Advertisement

2

The field has been top- dressed and is growing healthily. The landscape vendor is monitoring it.

East 547 CDD Field Management Report | GMS 2025

Perimeter Wall Grass

The sod has been installed along the large section of the front perimeter wall.

Small areas have not fully grown in and will be monitored.

The foxtail palm at the front of the amenity has died.
The palm will be replaced shortly.

Amenity Foxtail Palm

Amenity Landscape

The landscape at the amenity is vibrant.
This gives an improved appearance for the amenity.

Flume Washout

The flume in the Northeast of the District has erosion that will need to be repaired.

The vendors have been consulted to give a proposal for the repair of the damage.

A storm pipe on a resident's property along Matterhorn Trail was found damaged.

Storm Pipe Damage

Conclusion

For any questions or comments regarding the above information, please contact me by phone at 407-460-4424 or by email at abailey@gmscfl.com. Thank you.

Respectfully, Allen Bailey

Section 1

	Job Information:		Billing Information:	
Job Name	Geneva Landings	Company Name	Geneva Landings CDD	
Site Address	1145 Mountain Flower LN	Job Number	51-24-0028	
City/State/Zip	Davenport, FL	Customer Contact	Marshall Tindall	
Enhancement Name	Install ADA Playground mulch	Phone #	407-346-2453	
Work Order Number		Email	
Mtindall@gmscfl.com	
Proposed By	Jeremy Browne	Billing Address	219 E. Livingston St.	
Date Proposed	4/4/2025	City/State/Zip	Orlando, FL 32801	
	
SCOPE OF SERVICE:	COST
We will install up to 20 yards of ADA Certified Mulch for the Playground	$1,400.00	

		

		

		

		

		

		

		

		

		

		
		
Total Cost:	$1,400.00	
	
Price includes all materials and price to install materials. All plant material has a limited one year warranty. Plant material that dies within one year of planting will be replaced at no cost (1) Time Replacement. Warranty does not cover death of plant material due to lack of water, over watering, vandalism, natural disaster, weather or animal damage. Plant material may be subject to change due to availability of nursery stock.
The Customer Contact hereby authorizes Weber Environmental Services to complete the Scope of Services as described herein and agrees to the attached Terms and Conditions. The price is good for 30 days from the date of this Enhancement Authorization. A service charge shall be added to all balances not paid with 30 days of this Enhancement Authorization, which shall be equal to the lower of 1.5% per month (18% per year) and the highest rate permitted by law. In addition to the service charge, Client shall reimburse Continuum for all costs and expenses (including but not limited to attorneys’ fees and court costs) which are reasonably incurred by Weber Environmental Services in collecting overdue amounts. 30 Day Price Guarantee.

Authorized Signature	Date

Section 2

andy	
	Job Information:		Billing Information:	
Job Name	Astonia	Company Name	
	
Site Address	Astonia Blvd.	Job Number	
	
City/State/Zip	Davenport /FL/33837	Customer Contact	Allen Bailey	
Enhancement Name	Concrete fines for culvert and flush cut trees	Phone #	407460-4424	
Work Order Number		Email	
Abailey@Gmscfl.com	
Proposed By	Jeremy Browne	Billing Address	219 E. Livingston St.	
Date Proposed	6/9/2026	City/State/Zip	Orlando/FL/32801	
	
SCOPE OF SERVICE:	COST
We will install concrete fines and sand to help build up under the Culvert.	
$1,600.00	
Bahia Sod will be installed to also help erosion.	$650.00	
Cut up three large trees and take debris away from site or put in woods	$1,600.00	

		

		

		

		

		

		

		

		

		

Total Cost:	$3,850.00	
	
Price includes all materials and price to install materials. All plant material has a limited one year warranty. Plant material that dies within one year of planting will be replaced at no cost (1) Time Replacement. Warranty does not cover death of plant material due to lack of water, over watering, vandalism, natural disaster, weather or animal damage. Plant material may be subject to change due to availability of nursery stock.
The Customer Contact hereby authorizes Weber Environmental Services to complete the Scope of Services as described herein and agrees to the attached Terms and Conditions. The price is good for 30 days from the date of this Enhancement Authorization. A service charge shall be added to all balances not paid with 30 days of this Enhancement Authorization, which shall be equal to the lower of 1.5% per month (18% per year) and the highest rate permitted by law. In addition to the service charge, Client shall reimburse Continuum for all costs and expenses (including but not limited to attorneys’ fees and court costs) which are reasonably incurred by Weber Environmental Services in collecting overdue amounts. 30 Day Price Guarantee.

Authorized Signature	Date

Section D

Section 1

East 547
Community Development District

	Summary of Checks	

March 1, 2025 to May 31, 2025

Bank	Date	Check No.'s		Amount	

General Fund					
	3/13/25	439-441	$	20,852.93	
	3/26/25	442-450	$	23,033.18	
	4/1/25	451-454	$	3,411.22	
	4/18/25	455-457	$	23,632.25	
	4/22/25	458-459	$	579.00	
	5/8/25	460-463	$	12,604.41	
	5/14/25	464-466	$	634.50	
			$	84,747.49	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/25	PAGE	1
*** CHECK DATES 03/01/2025 - 05/31/2025 ***	EAST 547-GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/13/25 00024	2/18/25 22437734 202501 310-51300-31100	*	377.50
GENERAL ENGINEERING-JAN25
DEWBERRY ENGINEERS INC	377.50 000439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/13/25 00054	2/28/25 INSINV08 202502 320-53800-49000	*	13,975.00 VINYL FENCE FIX COMPLETE
FENCE OUTLET OF TAMPA, INC	13,975.00 000440

3/13/25 00001	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	
	3/01/25	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
133	202503 310-51300-34000	*	3,343.67
MANAGEMENT FEES-MAR25
133	202503 310-51300-35200	*	105.00
WEBSITE ADMIN-MAR25
133	202503 310-51300-35100	*	157.50
INFORMATION TECH-MAR25
133	202503 310-51300-31300	*	525.00
DISSEMINATION SVCS-MAR25
133	202503 330-57200-48300	*	833.33
AMENITY ACCESS-MAR25
3/01/25 133	202503 310-51300-51000	*	.42
OFFICE SUPPLIES-MAR25
3/01/25 133	202503 310-51300-42000	*	218.51
POSTAGE-MAR25
3/01/25 133	202503 310-51300-42500	*	4.50
COPIES-MAR25
3/01/25 134	202503 320-53800-34000	*	1,312.50
FIELD MANAGEMENT-MAR25
GOVERNMENTAL MANAGEMENT SERVICES-CF	6,500.43 000441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/25 00044	2/27/25 14406	202502 330-57200-48201	*	850.00
JANITORIAL SVCS-FEB25
CSS CLEAN STAR SERVICES	850.00 000442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/25 00024	3/17/25 22440718 202502 310-51300-31100	*	520.00
GENERAL ENGINEERING FEB25
DEWBERRY ENGINEERS INC	520.00 000443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/25 00037	3/19/25 31925(2) 202503 300-20700-10000	*	846.22
TXFR TAX RCPTS - S2023
EAST 547 CDD/US BANK	846.22 000444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/25 00037	3/19/25 31925	202503 300-20700-10000	*	323.57
TXFR TAX RCPTS - S2021
EAST 547 CDD/US BANK	323.57 000445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/25 00001 12/31/24 130	202412 320-53800-47800	*	300.00
CLEAR STORM DRAIN
E547 EAST 547 CDD	IARAUJO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/25	PAGE	2
*** CHECK DATES 03/01/2025 - 05/31/2025 ***	EAST 547-GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#

INSTALL	HOLIDAY LIGHTS	GOVERNMENTAL	MANAGEMENT	SERVICES-CF	3,681.28	000446	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - -	- - - - - - - - - - -	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
3/26/25	00040	3/17/25	11817	202502	310-51300-31500	*	244.00	
GENERAL	COUNSEL - FEB25	
KILINSKI/VAN	WYK, PLLC	244.00	000447	
- - - -	- - -	-	- - - -	- - - - -	- - - - - - - - - - - - - - - -	- - - - -	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	- - -	-	- - - - -	- - -	
3/26/25	00055	3/04/25	220549	202503	320-53800-49000	*	5,900.00	

12/31/24 130	202412 330-57200-48900	*	3,381.28

MILTON - FENCE REPAIRS

MY FENCE COMPANY LLC	5,900.00 000448

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/25 00041	3/01/25 26698	202503 330-57200-48500	*	1,650.00
POOL MAINTENANCE-MAR25
RESORT POOL SERVICES	1,650.00 000449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/26/25 00035	3/02/25 202479	202503 320-53800-46200	*	9,018.11
LANDSCAPE MAINT - MAR25
WEBER ENVIRONMENTAL SERVICES, INC.	9,018.11 000450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00044	3/26/25 14643	202503 330-57200-48201	*	905.00
JANITORIAL SVCS - MAR25
CSS CLEAN STAR SERVICES	905.00 000451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00001	1/31/25 135	202501 330-57200-48900	*	812.22
REMOVE&STORE HOLIDAY DECO
GOVERNMENTAL MANAGEMENT SERVICES-CF	812.22 000452
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00047	3/12/25 64439827 202503 330-57200-48100	*	44.00
PEST CONTROL - MAR 25
MASSEY SERVICES INC.	44.00 000453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/01/25 00041	4/01/25 27015	202504 330-57200-48500	*	1,650.00
POOL MAINTENANCE - APR 25
RESORT POOL SERVICES	1,650.00 000454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/25 00037	4/17/25 41725	202504 300-20700-10000	*	1,067.03
TXFR TAX RCPTS - S2021
4/17/25 41725(2) 202504 300-20700-10000	*	2,790.57
TXFR TAX RCPTS - S2023
EAST 547 CDD/US BANK	3,857.60 000455
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/25 00001	2/28/25 136	202502 330-57200-48000	*	1,000.00
REMOTEACCESS/PLYGRND/POOL
2/28/25 137	202502 320-53800-49000	*	2,738.16
MILTON FENCE REPAIRS
E547 EAST 547 CDD	IARAUJO

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	7/07/25	PAGE	3
*** CHECK DATES 03/01/2025 - 05/31/2025 ***	EAST 547-GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	
	4/01/25	

	AMOUNT	#	
*	3,343.67			
*	105.00			
*	157.50			
*	525.00			
*	833.33			
*	.30			
*	32.28			
*	1,312.50			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
138	202504 310-51300-34000
MANAGEMENT FEES - APR 25
138	202504 310-51300-35200
WEBSITE ADMIN - APR 25
138	202504 310-51300-35100
INFORMATION TECH - APR 25
138	202504 310-51300-31300
DISSEMINATION - APR 25
138	202504 330-57200-48300
AMENITY ACCESS - APR 25
138	202504 310-51300-51000
OFFICE SUPPLIES
138	202504 310-51300-42000
POSTAGE
139	202504 320-53800-34000
FIELD MANAGEMENT - APR 25
GOVERNMENTAL MANAGEMENT SERVICES-CF	10,047.74 000456
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/18/25 00035	4/01/25 203230	202504 320-53800-46200	*	9,726.91
LANDSCAPE MAINT - APR 25
WEBER ENVIRONMENTAL SERVICES, INC.	9,726.91 000457
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00040	4/15/25 12035	202503 310-51300-31500	*	535.00
GENERAL COUNSEL - MAR 25
KILINSKI/VAN WYK, PLLC	535.00 000458
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/25 00047	4/16/25 64890829 202504 330-57200-48100	*	44.00
PEST CONTROL - APR 25
MASSEY SERVICES INC.	44.00 000459
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00044	4/28/25 14864	202504 330-57200-48201	*	850.00
JANITORIAL SVCS APR25
CSS CLEAN STAR SERVICES	850.00 000460
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00024	4/15/25 22444333 202503 310-51300-31100	*	377.50
GENERAL ENGINEERING MAR25
DEWBERRY ENGINEERS INC	377.50 000461
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00041	5/01/25 27348	202505 330-57200-48500	*	1,650.00
POOL MAINTENANCE - MAY 25
RESORT POOL SERVICES	1,650.00 000462
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/08/25 00035	5/01/25 204258	202505 320-53800-46200	*	9,726.91
LANDSCAPE MAINT - MAY 25
WEBER ENVIRONMENTAL SERVICES, INC.	9,726.91 000463
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
E547 EAST 547 CDD	IARAUJO

AP300R
*** CHECK DATES	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER
BANK A GENERAL FUND		RUN	7/07/25		PAGE	4	
CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS			AMOUNT		....CHECK..... AMOUNT	#	
5/14/25 00039	5/12/25 23427	202505 330-57200-34500	*
CURRENT DEMANDS ELECTRICAL			225.00		
225.00 000464	
- - - - - - - - 5/14/25 00045	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/13/25 53-BID-7 202505 330-57200-54000	*
FLORIDA DEPARTMENT OF HEALTH	-	- -	- - - - -	-	- - - - - - -

280.00 000465	
- - - - - - - - 5/14/25 00035	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/29/25 204900	202504 320-53800-47300	*
WEBER ENVIRONMENTAL SERVICES, INC.	-	- -	- - - - -	-	- - - - - - -

129.50 000466	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	- -	- - - - -	-	- - - - - - -	

03/01/2025 - 05/31/2025 ***	EAST 547-GENERAL FUND

ACCESS/CAMERA SERVICE

POOL PERMIT FY25

280.00

IRRIGATION REPAIRS

129.50

TOTAL FOR BANK A	84,747.49
TOTAL FOR REGISTER	84,747.49

E547 EAST 547 CDD	IARAUJO

Section 2

East 547
Community Development District

Unaudited Financial Reporting
May 31, 2025

Table of Contents

1		Balance Sheet 	

2-3	
	General Fund Income Statement 	

4	
	Debt Service Fund - Series 2021	

5	
	Debt Service Fund - Series 2023	

6	
	Capital Projects Fund - 2021	

7	
	Capital Projects Fund - 2023	

8-9	
	Month to Month	

10	
	Long Term Debt Schedule	

11	
	Assessment Receipt Schedule	

Community Development District Combined Balance Sheet
May 31, 2025

	General		Debt Service	Capital Projects		Totals	
	Fund		Fund		Fund	Governmental Funds	
Assets:									
Cash	$	166,002	$	-	$	311	$	166,312	
Due from General Fund	$	-	$	-	$	-	$	-	
Series 2021									
Reserve	$	-	$	101,487	$	-	$	101,487	
Revenue	$	-	$	104,810	$	-	$	104,810	
Prepayment	$	-	$	513	$	-	$	513	
Construction	$	-	$	-	$	2	$	2	
Series 2023									
Reserve	$	-	$	223,184	$	-	$	223,184	
Revenue	$	-	$	259,552	$	-	$	259,552	
Prepayment	$	-	$	544,199	$	-	$	544,199	
Construction	$	-	$	-	$	757,140	$	757,140	
Total Assets	$	166,002	$	1,233,743	$	757,453	$	2,157,198	
Liabilities:									
Accounts Payable	$	16,464	$	-	$	-	$	16,464	
Employee Fica	$	153	$	-	$	-	$	153	
Federal Withholding	$	50	$	-	$	-	$	50	
Retainage Payable	$	-	$	-	$	80,915	$	80,915	
Total Liabilities	$	16,667	$	-	$	80,915	$	97,581	

Fund Balances:									
Restricted for:									
Debt Service 2021	$	-	$	206,809	$	-	$	206,809	
Capital Projects 2021	$	-	$	-	$	312	$	312	
Assigned for:									
Debt Service 2023	$	-	$	1,026,934	$	-	$	1,026,934	
Capital Projects 2023	$	-	$	-	$	676,226	$	676,226	
Unassigned	$	149,335	$	-	$	-	$	149,335	
Total Fund Balances	$	149,335	$	1,233,743	$	676,538	$	2,059,616	
									
Total Liabilities & Fund Balance	$	166,002	$	1,233,743	$	757,453	$	2,157,198	

		Adopted	Prorated Budget		Actual			
		Budget		Thru 05/31/25		Thru 05/31/25		Variance	
Revenues									
Assessments - Tax Roll	$	402,365	$	402,365	$	401,960	$	(405)	
Developer Contributions	$	106,417	$	25,000	$	25,000	$	-	
Total Revenues	$	508,781	$	427,365	$	426,960	$	(405)	
Expenditures:									
General & Administrative:									
Supervisor Fees	$	12,000	$	8,000	$	2,000	$	6,000	
FICA Expense	$	-	$	-	$	77	$	(77)	
Engineering Fees	$	10,000	$	6,667	$	2,465	$	4,202	
Assessment Administration	$	5,250	$	5,250	$	5,250	$	-	
Arbitrage Fees	$	900	$	-	$	-	$	-	
Dissemination Fees	$	6,300	$	6,300	$	7,450	$	(1,150)	
Attorney Fees	$	20,000	$	13,333	$	4,764	$	8,570	
Annual Audit	$	4,800	$	4,800	$	5,900	$	(1,100)	
Management Fees	$	40,124	$	26,749	$	26,749	$	-	
Information Technology	$	1,890	$	1,260	$	1,260	$	-	
Website Maintenance	$	1,260	$	840	$	840	$	-	
Trustee Fees	$	8,081	$	4,256	$	4,256	$	-	
Postage	$	600	$	600	$	837	$	(237)	
Insurance	$	6,622	$	6,622	$	6,161	$	461	
Printing & Binding	$	500	$	333	$	81	$	252	
Legal Advertising	$	2,500	$	1,667	$	957	$	710	
Contingency	$	2,500	$	1,666	$	339	$	1,327	
Office Supplies	$	250	$	167	$	8	$	159	
Dues, Licenses & Subscriptions	$	175	$	175	$	175	$	-	
Total General & Administrative:	$	123,751	$	88,685	$	69,569	$	19,117	

	Adopted	Prorated Budget	Actual		
	Budget	Thru 05/31/25	Thru 05/31/25	Variance	
Operations & Maintenance					
Field Expenses
Property Insurance	
$	15,000	
$	15,000	
$	11,574	
$	3,426	
Field Management	$	15,750	$	10,500	$	10,500	$	-	
Landscape Maintenance	$	120,000	$	80,000	$	73,562	$	6,438	
Landscape Replacement	$	15,000	$	10,000	$	10,908	$	(908)	
Streetlights	$	36,000	$	24,000	$	14,346	$	9,654	
Electric	$	25,000	$	16,667	$	8,135	$	8,532	
Water & Sewer	$	5,000	$	3,333	$	9,343	$	(6,010)	
Sidewalk & Asphalt Maintenance	$	2,500	$	1,667	$	-	$	1,667	
Irrigation Repairs	$	7,500	$	5,000	$	1,135	$	3,865	
General Repairs & Maintenance	$	10,000	$	6,667	$	2,230	$	4,437	
Contingency	$	7,500	$	7,500	$	36,588	$	(29,088)	
Subtotal Field Expenses	$	259,250	$	180,333	$	178,322	$	2,012	

Amenity Expenses
Amenity - Electric	

$	14,400	

$	14,400	

$	16,116	

$	(1,716)	
Amenity - Water	$	7,500	$	5,000	$	4,888	$	112	
Internet	$	1,500	$	1,000	$	828	$	172	
Pest Control	$	600	$	400	$	352	$	48	
Janitorial Services	$	11,180	$	7,453	$	6,855	$	598	
Security Services	$	32,000	$	21,333	$	735	$	20,598	
Pool Maintenance	$	23,600	$	15,733	$	13,650	$	2,083	
Amenity Management	$	10,000	$	6,667	$	6,667	$	0	
Amenity Repairs & Maintenance	$	10,000	$	6,667	$	1,462	$	5,205	
Holiday Decorations	$	7,500	$	7,500	$	5,724	$	1,776	
Contingency	$	7,500	$	5,000	$	1,120	$	3,880	
Subtotal Amenity Expenses	$	125,780	$	91,153	$	58,397	$	32,756	
					
Total Expenditures	$	508,781	$	360,172	$	306,287	$	53,885	
					
Excess Revenues (Expenditures)	$	-		$	120,673		
					
Fund Balance - Beginning	$	-		$	28,663		
					
Fund Balance - Ending	$	-		$	149,335		

	Adopted	Prorated Budget		Actual		
		Budget	Thru 05/31/25	Thru 05/31/25		Variance	
Revenues:									
Assessments - Tax Roll	$	219,255	$	219,255	$	208,730	$	(10,525)	
Assessments - Prepayment	$	-	$	-	$	59,909	$	59,909	
Interest	$	10,000	$	10,000	$	13,639	$	3,639	
Total Revenues	$	229,255	$	229,255	$	282,278	$	53,023	

Expenditures:									
Interest Expense - 11/01	$	67,753	$	67,753	$	67,753	$	-	
Special Call - 11/01	$	-	$	-	$	305,000	$	(305,000)	
Special Call - 02/01	$	-	$	-	$	70,000	$	(70,000)	
Interest Expense - 02/01	$	-	$	-	$	621	$	(621)	
Principal Expense - 05/01	$	90,000	$	90,000	$	80,000	$	10,000	
Interest Expense - 05/01	$	67,753	$	67,753	$	61,070	$	6,683	
Special Call - 05/01	$	-	$	-	$	20,000	$	(20,000)	
Total Expenditures	$	225,505	$	225,505	$	604,444	$	(378,939)	
									
Excess Revenues (Expenditures)	$	3,750			$	(322,165)			
									
Fund Balance - Beginning	$	110,505			$	528,974			
									
Fund Balance - Ending	$	114,255			$	206,809			

		Adopted	Prorated Budget		Actual			
		Budget	Thru 05/31/25	Thru 05/31/25		Variance	
Revenues:									
Assessments	$	546,450	$	546,450	$	545,885	$	(565)	
Assessments - Prepayment	$	-	$	-	$	1,799,567	$	1,799,567	
Interest	$	10,000	$	10,000	$	23,046	$	13,046	
Total Revenues	$	556,450	$	556,450	$	2,368,498	$	1,812,048	

Expenditures:									
Interest Expense - 11/01	$	229,463	$	229,463	$	229,463	$	-	
Special Call - 02/01	$	-	$	-	$	585,000	$	(585,000)	
Interest Expense - 02/01	$	-	$	-	$	9,256	$	(9,256)	
Principal Expense - 05/01	$	90,000	$	90,000	$	80,000	$	10,000	
Interest Expense - 05/01	$	229,463	$	229,463	$	210,950	$	18,513	
Special Call - 05/01	$	-	$	-	$	730,000	$	(730,000)	
Total Expenditures	$	548,925	$	548,925	$	1,844,669	$	(1,295,744)	

Other Financing Sources:									
Transfer In/(Out)	$	-	$	-	$	(7,370)	$	7,370	
Total Other Financing Sources (Uses)	$	-	$	-	$	(7,370)	$	7,370	
									
Excess Revenues (Expenditures)	$	7,525			$	516,459			
									
Fund Balance - Beginning	$	248,924			$	510,475			
									
Fund Balance - Ending	$	256,449			$	1,026,934			

Revenues:		
Interest	$	-	$	-	$	0	$	0	
Total Revenues	$	-	$	-	$	0	$	0	

Expenditures:

Contingency	

$	-	$	-	$	316	

$	(316)	
Total Expenditures	$	-	$	-	$	316	$	(316)	
			
Excess Revenues (Expenditures)	$	-	$	(316)		
			
Fund Balance - Beginning	$	-	$	628		
			
Fund Balance - Ending	$	-	$	312		

Revenues:			
Interest	$	-	$	-	$	21,752	$	21,752	
Total Revenues	$	-	$	-	$	21,752	$	21,752	

Expenditures:

Capital Outlay	

$	-	$	-	$	198,779	

$	(198,779)	
Total Expenditures	$	-	$	-	$	198,779	$	(198,779)	

Other Financing Sources:

Transfer In/(Out)	

$	-	$	-	$	7,370	

$	7,370	
Total Other Financing Sources (Uses)	$	-	$	-	$	7,370	$	7,370	
			
Excess Revenues (Expenditures)	$	-	$	(169,657)		
			
Fund Balance - Beginning	$	-	$	845,882		
			
Fund Balance - Ending	$	-	$	676,226		

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun		Jul		Aug		Sep		Total	
Revenues																			
Assessments - Tax Roll	$	- $	7,198 $	389,732 $	1,944 $	1,019 $	400 $	1,667 $	- $		- $		- $		- $		- $	401,960	
Developer Contributions	$	25,000 $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	25,000	
Total Revenues	$	25,000 $	7,198 $	389,732 $	1,944 $	1,019 $	400 $	1,667 $	- $		- $		- $		- $		- $	426,960	
Expenditures:																			
General & Administrative:																			
Supervisor Fees	$	- $	1,000 $	- $	- $	- $	- $	400 $	600 $		- $		- $		- $		- $	2,000	
FICA Expense	$	- $	- $	- $	- $	- $	- $	31 $	46 $		- $		- $		- $		- $	77	
Engineering	$	- $	- $	465 $	378 $	520 $	378 $	725 $	- $		- $		- $		- $		- $	2,465	
Assessment Administration	$	5,250 $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	5,250	
Arbitrage Fees	$	- $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	-	
Dissemination Fees	$	3,025 $	525 $	525 $	1,275 $	525 $	525 $	525 $	525 $		- $		- $		- $		- $	7,450	
Attorney Fees	$	181 $	1,548 $	- $	554 $	244 $	535 $	1,513 $	190 $		- $		- $		- $		- $	4,764	
Annual Audit	$	- $	- $	- $	- $	- $	4,500 $	1,400 $	- $		- $		- $		- $		- $	5,900	
Management Fees	$	3,344 $	3,344 $	3,344 $	3,344 $	3,344 $	3,344 $	3,344 $	3,344 $		- $		- $		- $		- $	26,749	
Information Technology	$	158 $	158 $	158 $	158 $	158 $	158 $	158 $	158 $		- $		- $		- $		- $	1,260	
Website Maintenance	$	105 $	105 $	105 $	105 $	105 $	105 $	105 $	105 $		- $		- $		- $		- $	840	
Trustee Fees	$	4,256 $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	4,256	
Postage	$	17 $	24 $	54 $	235 $	113 $	219 $	32 $	142 $		- $		- $		- $		- $	837	
Insurance	$	6,161 $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	6,161	
Printing & Binding	$	- $	- $	- $	57 $	- $	5 $	- $	20 $		- $		- $		- $		- $	81	
Legal Advertising	$	957 $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	957	
Contingency	$	41 $	41 $	41 $	40 $	45 $	44 $	44 $	44 $		- $		- $		- $		- $	339	
Office Supplies	$	0 $	0 $	3 $	0 $	1 $	0 $	0 $	3 $		- $		- $		- $		- $	8	
Dues, Licenses & Subscriptions	$	175 $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	175	
Total General & Administrative:	$	23,669 $	6,744 $	4,694 $	6,145 $	5,054 $	9,811 $	8,276 $	5,175 $		- $		- $		- $		- $	69,569	

	Oct	Nov	Dec	Jan	Feb	Mar	Apr	May	Jun		Jul		Aug		Sep	Total	

Operations & Maintenance																		
Field Expenses																		
Property Insurance	$	11,574 $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	11,574	
Field Management	$	1,313 $	1,313 $	1,313 $	1,313 $	1,313 $	1,313 $	1,313 $	1,313 $		- $		- $		- $		- $	10,500	
Landscape Maintenance	$	9,018 $	9,018 $	9,018 $	9,018 $	9,018 $	9,018 $	9,727 $	9,727 $		- $		- $		- $		- $	73,562	
Landscape Replacement	$	- $	- $	9,870 $	- $	1,038 $	- $	- $	- $		- $		- $		- $		- $	10,908	
Lake Maintenance	$	- $	- $	- $	- $	- $	- $	- $	- $		- $		- $		- $		- $	-	
Streetlights	$	- $	1,853 $	1,853 $	1,853 $	1,738 $	1,738 $	1,770 $	3,541 $		- $		- $		- $		- $	14,346	
Electric	$	1,853 $	2,368 $	36 $	3,700 $	36 $	71 $	- $	71 $		- $		- $		- $		- $	8,135	
Water & Sewer	$	- $	- $	- $	- $	3,889 $	- $	2,567 $	2,887 $		- $		- $		- $		- $	9,343	
Sidewalk & Asphalt Maintenance	$	- $	- $	- $	- $	- $	- $	- $	- $		- $		-		$		- $	-	
Irrigation Repairs	$	- $	- $	286 $	191 $	437 $	- $	130 $	91 $		- $		- $		- $		- $	1,135	
General Repairs & Maintenance	$	1,730 $	- $	300 $	- $	- $	200 $	- $	- $		- $		- $		- $		- $	2,230	
Contingency	$	- $	- $	- $	- $	30,688 $	5,900 $	- $	- $		- $		- $		- $		- $	36,588	

Subtotal Field Expenses	$	25,488	$	14,552	$	22,676	$	16,074	$	48,156	$	18,240	$	15,507	$	17,630	$	- $	- $	- $	- $	178,322	

Amenity Expenses Amenity - Electric Amenity - Water Internet
Pest Control Janitorial Services Security Services Pool Maintenance
Amenity Management
Amenity Repairs & Maintenance Holiday Decorations Contingency	

$	794
$	-
$	98
$	352
$	850
$	-
$	2,100
$	833
$	462
$	-
$	-	

$	882
$	-
$	98
$	-
$	850
$	-
$	1,650
$	833
$	-
$	1,531
$	840	

$	-
$	900
$	98
$	-
$	850
$	-
$	1,650
$	833
$	-
$	3,381
$	-	

$	-
$	227
$	98
$	-
$	850
$	-
$	1,650
$	833
$	-
$	812
$	-	

$	5,278
$	-
$	108
$	-
$	850
$	-
$	1,650
$	833
$	1,000
$	-
$	-	

$	2,849
$	1,159
$	108
$	-
$	905
$	-
$	1,650
$	833
$	-
$	-
$	-	

$	2,977
$	1,021
$	108
$	-
$	850
$	-
$	1,650
$	833
$	-
$	-
$	-	

$	3,337
$	1,581
$	108
$	-
$	850
$	735
$	1,650
$	833
$	-
$	-
$	280	

$	- $	- $	- $	- $	16,116
$	- $	- $	- $	- $	4,888
$	- $	- $	- $	- $	828
$	- $	- $	- $	- $	352
$	- $	- $	- $	- $	6,855
$	- $	- $	- $	- $	735
$	- $	- $	- $	- $	13,650
$	- $	- $	- $	- $	6,667
$	- $	- $	- $	- $	1,462
$	- $	- $	- $	- $	5,724
$	- $	- $	- $	- $	1,120	
Subtotal Amenity Expenses	$	5,489	$	6,684	$	7,713	$	4,471	$	9,720	$	7,505	$	7,440	$	9,375	$	- $	- $	- $	- $	58,397	

Total Expenditures

$

54,646 $

27,981 $

35,082 $

26,691 $

62,930 $

35,556 $

31,222 $

32,179 $

- $

- $

- $

- $

306,287

Excess Revenues (Expenditures)	$	(29,646) $	(20,783) $	354,650	$	(24,747) $	(61,911) $	(35,157) $	(29,555) $	(32,179) $	-	$	-	$	-	$	-	$	120,673	
	
Net Change in Fund Balance	$	(29,646) $	(20,783) $	354,650	$	(24,747) $	(61,911) $	(35,157) $	(29,555) $	(32,179) $	-	$	-	$	-	$	-	$	120,673	

East 547
Community Development District Long Term Debt Report

SERIES 2021, SPECIAL ASSESSMENT REVENUE BONDS	
Interest Rate:	2.500%, 3.000%, 3.300%, 4.000%		
Maturity Date:
Reserve Fund Definition Reserve Fund Requirement	5/1/2051
Maximum Annual Debt Service
$101,487		
Reserve Fund Balance	$101,487		
Bonds Outstanding - 06/15/21		$5,875,000	
LESS: Principal Payment - 05/01/22		($120,000)	
LESS: Special Call - 05/01/23		($225,000)	
LESS: Principal Payment - 05/01/23		($125,000)	
LESS: Special Call - 08/01/23		($155,000)	
LESS: Special Call - 11/01/23		($760,000)	
LESS: Special Call - 02/01/24		($100,000)	
LESS: Special Call - 05/01/24		($100,000)	
LESS: Special Call - 08/01/24		($435,000)	
LESS: Special Call - 11/01/24		($305,000)	
LESS: Special Call - 02/01/25		($70,000)	
LESS: Principal Payment - 05/01/25		($80,000)	
LESS: Special Call - 05/01/25		($20,000)	
CURRENT BONDS OUTSTANDING		$3,380,000	

SERIES 2023, SPECIAL ASSESSMENT REVENUE BONDS	
Interest Rate:	5.500%, 6.250%, 6.500%	
Maturity Date:	5/1/2054	
Reserve Fund Definition	50% Maximum Annual Debt Service	
Reserve Fund Requirement	$223,184	
Reserve Fund Balance	$223,184	
Bonds Outstanding - 10/12/23	$7,245,000	
LESS: Special Call - 02/01/25	($585,000)	
LESS: Principal Payment - 05/01/25	($80,000)	
LESS: Special Call - 05/01/25	($730,000)	
CURRENT BONDS OUTSTANDING	$5,850,000	

EAST 547
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts Fiscal Year 2025

Gross Assessments	$  432,650.00	$	224,673.87	$	587,581.44	$ 1,244,905.31	
Net Assessments	$  402,364.50	$	208,946.70	$	546,450.74	$ 1,157,761.94	
	34.75%	18.05%	47.20%	100.00%	

ON ROLL ASSESSMENTS

Date	Distribution	Gross Amount	Discount/Penalty	Commission	Interest	Property Appraiser	Net Receipts	General Fund	2021 Debt Service	Service	Total	

11/13/24	
10/21/24	
$68.29	
($3.59)	
($1.29)	
$0.00	
$0.00	$63.41	
$22.04	
$11.44	
$29.93	
$63.41	
11/13/24	10/21/24	$172.88	($9.07)	($3.28)	$0.00	$0.00	$160.53	$55.79	$28.97	$75.77	$160.53	
11/19/24	11/01-11/07/24	$1,700.00	($67.99)	($32.64)	$0.00	$0.00	$1,599.37	$555.84	$288.65	$754.88	$1,599.37	
11/19/24	11/01-11/07/24	$1,679.17	($67.18)	($32.24)	$0.00	$0.00	$1,579.75	$549.03	$285.10	$745.62	$1,579.75	
11/26/24	11/08-11/15/24	$20,578.42	($823.07)	($395.11)	$0.00	$0.00	$19,360.24	$6,728.39	$3,494.03	$9,137.82	$19,360.24	
11/26/24	11/08-11/15/24	$11,050.00	($441.98)	($212.16)	$0.00	$0.00	$10,395.86	$3,612.94	$1,876.19	$4,906.73	$10,395.86	
11/30/24	Inv#4652177	$0.00	$0.00	$0.00	$0.00	($8,122.55)	($8,122.55)	($2,822.88)	($1,465.92)	($3,833.75)	($8,122.55)	
11/30/24	Inv#4652177	$0.00	$0.00	$0.00	$0.00	($4,326.50)	($4,326.50)	($1,503.62)	($780.82)	($2,042.06)	($4,326.50)	
12/06/24	11/16-11/26/24	$603,052.88	($24,119.46)	($11,578.67)	$0.00	$0.00	$567,354.75	$197,176.47	$102,393.16	$267,785.12	$567,354.75	
12/06/24	11/16/24-11/26/24	$248,200.00	($9,927.79)	($4,765.44)	$0.00	$0.00	$233,506.77	$81,152.12	$42,142.06	$110,212.59	$233,506.77	
12/20/24	11/27/24-11/30/24	$161,500.00	($6,459.49)	($3,100.81)	$0.00	$0.00	$151,939.70	$52,804.58	$27,421.27	$71,713.85	$151,939.70	
12/20/24	11/27/24-11/30/24	$175,843.96	($7,033.54)	($3,376.21)	$0.00	$0.00	$165,434.21	$57,494.43	$29,856.68	$78,083.10	$165,434.21	
12/27/24	12/01/24-12/15/24	$1,700.00	($68.00)	($32.64)	$0.00	$0.00	$1,599.36	$555.84	$288.64	$754.88	$1,599.36	
12/27/24	12/01/24-12/15/24	$1,679.17	($67.17)	($32.24)	$0.00	$0.00	$1,579.76	$549.02	$285.11	$745.63	$1,579.76	
01/10/25	12/16/24-12/31/24	$3,846.43	($115.37)	($74.62)	$0.00	$0.00	$3,656.44	$1,270.75	$659.89	$1,725.80	$3,656.44	
01/10/25	12/16/24-12/31/24	$2,038.56	($61.17)	($39.55)	$0.00	$0.00	$1,937.84	$673.47	$349.73	$914.64	$1,937.84	
02/03/25	10/01/25-12/31/24	$0.00	$0.00	$0.00	$1,172.97	$0.00	$1,172.97	$407.65	$211.69	$553.63	$1,172.97	
02/03/25	10/01/24-12/31/24	$0.00	$0.00	$0.00	$619.90	$0.00	$619.90	$215.43	$111.88	$292.59	$619.90	
02/10/25	01/01/25-01/31/25	$335.75	($6.72)	($6.58)	$0.00	$0.00	$322.45	$112.07	$58.19	$152.19	$322.45	
02/10/25	01/01/25-01/31/25	$850.00	($17.00)	($16.66)	$0.00	$0.00	$816.34	$283.71	$147.33	$385.30	$816.34	
03/07/25	02/01/25-02/28/25	$850.00	($8.49)	($16.83)	$0.00	$0.00	$824.68	$286.61	$148.83	$389.24	$824.68	
03/07/25	02/01/25-02/28/25	$335.75	($3.36)	($6.65)	$0.00	$0.00	$325.74	$113.20	$58.79	$153.75	$325.74	
04/11/25	03/01/25-03/31/25	$2,038.56	$0.00	($40.77)	$0.00	$0.00	$1,997.79	$694.31	$360.55	$942.93	$1,997.79	
04/11/25	03/01/25-03/31/25	$2,820.57	$0.00	($56.41)	$0.00	$0.00	$2,764.16	$960.65	$498.86	$1,304.65	$2,764.16	
04/30/25	01/01/25-03/31/25	$0.00	$0.00	$0.00	$11.84	$0.00	$11.84	$11.84	$0.00	$0.00	$11.84	
	TOTAL	$	1,240,340.39	$	(49,300.44)	$	(23,820.80)	$	1,804.71	$	(12,449.05) $ 1,156,574.81	$  401,959.68	$	208,730.30	$	545,884.83	$ 1,156,574.81	

$

100%
1,187.13

Net Percent Collected Balance Remaining to Collect

Section 3

Melony Bell
Supervisor of Elections�	
••	•	• • •

April 22, 2025

Samantha Ham - Recording Secretary East 547 CDD
219 E. Livingston Street Orlando, Florida 32801-1508

RE: East 547 Community Development District Registered Voters

Dear Ms. Ham,

In response to your request, there are currently 379 voters within the East 547 Community Development District. This number of registered voters in said District is as of April 15, 2025.

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

Sincerely,

Melony M. Bell Supervisor of Elections Polk County, Florida

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

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