Bonnet Creek Resort
Community Development District

Proposed Budget
FY 2027

Table of Contents

1-2	General Fund	

3-11	

General Fund Narrative	

12	

Debt Service Fund - Series 2016	

13	

Amortization Schedule - Series 2016	

14	

Capital Reserve Fund	

15-16	

Assessment Charts	

	Adopted Budget
FY2026	Actuals Thru
4/30/26	Projected Next
5 Months	Projected Thru
9/30/26	Proposed Budget
FY2027	

Revenues						
Maintenance Assessments - Off Roll	$	1,139,846	$	854,884	$	284,962	$	1,139,846	$	1,139,846	
Interest Income	$	482	$	7,223	$	2,408	$	9,631	$	4,815	
Reuse Water Fees - Wyndham	$	13,000	$	11,786	$	7,500	$	19,286	$	13,000	
Reuse Water Fees - Golf Course	$	27,000	$	28,686	$	17,500	$	46,186	$	27,000	
Reuse Water Fees - Signia by Hilton & Waldorf Astoria $	5,000	$	4,861	$	2,500	$	7,361	$	5,000	
Reuse Water Fees - Marriott	$	4,500	$	1,356	$	800	$	2,156	$	4,500	
Total Revenues	$	1,189,828  $	908,795  $	315,669  $	1,224,465  $	1,194,161	

Expenditures						
General & Administrative						
Supervisor Fees	$	8,000	$	1,800	$	3,333	$	5,133	$	8,000	
Employer FICA Expense	$	612	$	138	$	255	$	393	$	612	
Engineering Fees	$	25,000	$	17,539	$	12,500	$	30,039	$	25,000	
Trustee Fees	$	5,300	$	5,387	$	-	$	5,387	$	5,500	
Legal Services	$	25,000	$	4,938	$	10,417	$	15,355	$	25,000	
Assessment Roll Services	$	3,439	$	3,439	$	-	$	3,439	$	3,611	
Auditing Services	$	3,300	$	3,300	$	-	$	3,300	$	3,400	
Arbitrage Rebate Calculation	$	450	$	450	$	-	$	450	$	450	
District Management Fees	$	43,775	$	25,535	$	18,240	$	43,775	$	45,964	
Information Technology	$	1,461	$	852	$	609	$	1,461	$	1,534	
Website Maintenance	$	973	$	568	$	405	$	973	$	1,022	
Insurance - Professional Liability	$	10,906	$	9,004	$	-	$	9,004	$	9,904	
Telephone	$	100	$	-	$	50	$	50	$	100	
Legal Advertising	$	2,100	$	462	$	1,000	$	1,462	$	2,100	
Postage	$	1,900	$	372	$	792	$	1,163	$	1,900	
Printing & Binding	$	250	$	39	$	75	$	114	$	250	
Office Supplies	$	300	$	3	$	125	$	128	$	300	
Dues, Licenses & Subscriptions	$	175	$	175	$	-	$	175	$	175	
Contingency	$	2,000	$	286	$	1,714	$	2,000	$	2,000	
Total Administrative:	$	135,041  $	74,288  $	49,514  $	123,802  $	136,821	

	Adopted Budget
FY2026	Actuals Thru
4/30/26	Projected Next
5 Months	Projected Thru
9/30/26	Proposed Budget
FY2027	

Operations & Maintenance						
Field Management	$	59,825	$	34,898	$	24,927	$	59,825	$	59,825	
Utility Services						
Utility Services	$	14,200	$	7,805	$	6,000	$	13,805	$	15,185	
Street Lights - Usage	$	6,000	$	2,797	$	2,250	$	5,047	$	6,000	
Street Lights - Lease & Maintenance Agreement	$	55,000	$	28,600	$	20,500	$	49,100	$	55,000	
Water Service - Reuse Water	$	51,000	$	36,569	$	22,500	$	59,069	$	65,000	
SFWMD Water Use Compliance Report	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Stormwater Control - Bonnet Creek Resort						
Oc/Dep Quarterly Well Monitoring Report	$	2,000	$	1,504	$	476	$	1,980	$	2,000	
Wetland & Upland Monitoring Services - (Bda)	$	5,000	$	1,337	$	2,083	$	3,420	$	5,000	
Pond & Embankment Aquatic Treatment - (Awc)	$	15,856	$	11,280	$	8,470	$	19,750	$	15,856	
Irrigation Pond Treatment - Solitude	$	2,979	$	1,687	$	1,205	$	2,892	$	3,050	
Nuisance/Exotic Species Maintenance - (Awc)	$	20,000	$	-	$	10,000	$	10,000	$	20,000	
Stormwater Control - Crosby Island Marsh						
Nuisance/Exotic Species Maintenance - (Awc)	$	7,800	$	2,500	$	5,000	$	7,500	$	7,800	
Nuisance/Exotic Species Maintenance - (Bda)	$	4,500	$	1,091	$	1,875	$	2,966	$	4,500	
Embankment Mowing - (A. E. Smith)	$	8,000	$	1,615	$	1,700	$	3,315	$	8,000	
Other Physical Environment						
Property Insurance	$	23,775	$	18,749	$	-	$	18,749	$	17,812	
Entry, Fence, Walls & Gates Maintenance	$	10,000	$	10,238	$	4,167	$	14,405	$	15,000	
Pump Station Maintenance	$	4,600	$	-	$	2,300	$	2,300	$	4,600	
Pump Station Repairs	$	10,000	$	9,089	$	911	$	10,000	$	10,000	
Landscape & Irrigation Maintenance	$	227,027	$	131,705	$	94,595	$	226,299	$	229,206	
Irrigation Repairs	$	7,000	$	2,075	$	4,925	$	7,000	$	7,000	
Landscape Replacement	$	15,000	$	11,399	$	3,601	$	15,000	$	15,000	
Lift Station Maintenance	$	6,300	$	762	$	2,625	$	3,387	$	6,300	
Road & Street Facilities						
Roadway Repair & Maintenance	$	7,500	$	-	$	3,750	$	3,750	$	7,500	
Highway Directional Signage - (R&M)	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Roadway Directory Signage - (R&M)	$	2,500	$	-	$	1,250	$	1,250	$	2,500	
Sidewalk/Curb Cleaning	$	17,000	$	-	$	8,500	$	8,500	$	17,000	
Contingency	$	20,000	$	41,276	$	8,333	$	49,610	$	20,000	
Total Operations & Maintenance:	$	607,862  $	356,977  $	244,443  $	601,420  $	624,134	
						
Total Expenditures	$	742,903  $	431,265  $	293,957  $	725,222  $	760,956	

Other Financing Uses						
Transfer Out - Capital Reserve	$	446,925	$	-  $	446,925	$	446,925	$	433,206	
Total Other Financing Sources (Uses)	$	446,925  $	-	$	446,925  $	446,925  $	433,206	
						
Total Expenditures & Other Financing Uses	$	1,189,828  $	431,265  $	740,882  $	1,172,147  $	1,194,161	
						
Net Change in Fund Balance	$	-	$	477,531	$	(425,213)  $	52,318	$	-	

REVENUES:

Maintenance Assessments – Off Roll
The District levies Non-Ad Valorem Assessments on all the assessable property within the District to pay for operating expenditures incurred during the fiscal year. It will be directly billed from the District to the appropriate property owner.
Interest Income
Represents interest earnings on surplus funds invested with the State Board of Administration and Truist Bank.

Reuse Water Fees
Represents reimbursements received for reclaimed commercial water usage charges paid by the District to Orange County Utilities Department. Costs are allocated and billed to property owners based on individual meter readings for their proportionate share of reclaimed water usage.
________________________________________________________________________

EXPENDITURES:

GENERAL & ADMINISTRATIVE

Supervisor Fees
Represents costs associated with Board of Supervisors compensation pursuant to Chapter 190, Florida Statutes, authorizing payment of up to $200 per meeting with an annual limitation of $4,800 per Supervisor. The budget is based upon attendance by five Supervisors at eight meetings during the fiscal year.

Employer FICA Expense
Represents costs associated with the employer’s portion of Social Security and Medicare taxes related to compensation paid to members of the Board of Supervisors.

Engineering Fees
Represents costs associated with general engineering services provided by Donald
W. McIntosh, including attendance and preparation for monthly Board meetings, review of construction invoices, and other engineering services requested by the District throughout the fiscal year.

Trustee Fees
Represents costs associated with trustee services for the District’s Series 2016 Special Assessment Refunding Bonds deposited with U.S. Bank, N.A., including administration of bond funds and payment processing.

Legal Services
Represents costs associated with general legal services provided by Latham, Luna, Eden & Beaudine LLP, including attendance and preparation for monthly Board meetings, review of operating and maintenance contracts, and other legal services requested by the District throughout the fiscal year.

Assessment Roll Services
Represents costs associated with assessment roll administration services provided by Governmental Management Services – Central Florida, LLC, including collection of prepaid assessments, maintenance of the District’s lien book, updates to the assessment roll, and levy administration of annual assessments.

Auditing Services
Represents costs associated with the annual audit of the District’s financial records conducted by an independent certified public accounting firm in accordance with Florida Statutes. The District has contracted with Grau & Associates to provide these services.

Arbitrage Rebate Calculation
Represents costs associated with annual arbitrage rebate calculation services required pursuant to the Internal Revenue Code of 1986 to determine interest earnings on bond proceeds and verify compliance with bond yield restrictions. The District has contracted with AMTEC to provide these services.

District Management Fees
Represents costs associated with management, accounting, and recording secretary services provided by Governmental Management Services – Central Florida, LLC, including recording and transcription of Board meetings, administrative services, budget preparation, financial reporting, coordination of annual audits, and other services necessary for District operations.

Information Technology
Represents various cost of information technology with Governmental Management Services – Central Florida, LLC for the District, such as video conferencing, cloud storage and servers, positive pay implementation and programming for fraud protection, accounting software, tablets for meetings, Adobe, Microsoft Office, etc.

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

Insurance – Professional Liability
Represents costs associated with the District’s general liability and public officials liability insurance coverage provided by Florida Insurance Alliance (FIA), which specializes in insurance services for governmental agencies.

Telephone
Represents costs associated with telephone and fax services utilized for District administrative operations and communications.

Legal Advertising
Represents costs associated with legal advertising and publication requirements for the District, including notices for Board meetings, public hearings, special meetings, bid solicitations, and other advertisements required pursuant to Florida Statutes.

Postage
Represents costs associated with postage, mailing of checks, overnight delivery services, and other shipping expenses related to District operations and administrative operation.

Printing & Binding
Represents costs associated with printing and binding agenda packages for Board meetings, printing of computerized checks, correspondence, stationery, envelopes, and other administrative materials related to District operations.

Office Supplies
Represents costs associated with office and administrative supplies purchased throughout the fiscal year, including paper, minute books, file folders, labels, paper clips, binders, pens, and other miscellaneous office materials necessary for District operations.

Dues, Licenses & Subscriptions
Represents costs associated with the annual special district fee of $175 required to be paid to the Florida Department of Commerce. This is the only expenditure budgeted under this line item.

Contingency
Represents costs associated with administrative fees and expenditures that do not fall under other budgeted administrative categories, including bank fees and other miscellaneous District expenses.

OPERATIONS & MAINTENANCE
Field Management
Represents costs associated with general maintenance and upkeep services contracted with Governmental Management Services – Central Florida, LLC, including routine maintenance of District common areas and operational facilities.

Description	Monthly	Annually	
Field Management	$4,985.40
TOTAL	$59,825	
	$59,825	

Utility Services
Utility Services
Represents costs associated with electric utility services for general District operations, including irrigation timers, lift station pumps, fountains, and other operational infrastructure. The District maintains utility accounts with Duke Energy for these services.

Description	Monthly	Annually	
13251 Chelonia Parkway Ct Sign 1	$34	$407	
13251 Chelonia Parkway Ct Sign 2	$34	$407	
13251 Chelonia Parkway Ct Sign 3	$34	$407	
13251 Chelonia Parkway Ct Sign 4	$34	$407	
13251 Chelonia Parkway Ct Ent	$112	$1,346	
13252 Chelonia Parkway Ct Sign 5	$34	$407	
14064 Chelonia Parkway Ct Pump	$24	$282	
14901 Chelonia Parkway Lift	$190	$2,284	
14312 Chelonia Parkway	$770	$9,240	
TOTAL		$15,185	

Street Lights - Usage
Represents costs associated with streetlight utility and operational services throughout the District, including lighting located along main roadways and common areas. The District will maintain accounts with Duke Energy for these services.

Description	Monthly	Annually	
000 Chelonia Parkway Ct Lite	$500
TOTAL	$6,000	
	$6,000	

Street Lights – Lease & Maintenance Agreement
Represents costs associated with the District’s streetlight lease agreement. The District maintains utility accounts with Duke Energy for these services.

Description	Monthly	Annually	
000 Chelonia Parkway Ct Lite	$4,583
TOTAL	$55,000	
	$6,000	

Water Service – Reuse Water
Represents costs associated with reclaimed water utility services utilized for irrigation throughout the District. The District maintains utility accounts with Orange County Utilities for these services.

Description	Monthly	Annually	
14064 Chelonia Parkway	$5,417
TOTAL	$65,000	
	$65,000	

SFWMD Water Use Compliance Report
Represents costs associated with preparation and submission of compliance reports related to Consumptive Water Use Permits issued by the South Florida Water Management District.

Stormwater Control – Bonnet Creek Resort
OC/Dep Quarterly Well Monitoring Report
Represents costs associated with quarterly well monitoring and compliance reporting requirements.

Wetland & Upland Monitoring Services - (BDA)
Represents costs associated with reviews and maintenance of nuisance and exotic plant species within the District’s wetland and upland preservation areas provided by Breedlove, Dennis and Associates, Inc.

Pond & Embankment Aquatic Treatment – (AWC)
Represents costs associated with aquatic vegetation treatment and maintenance services provided by Aquatic Weed Control, Inc. Services include the following:

Provide chemical and manual treatments nine (9) times per year to control undesirable aquatic plants and algae within Pond 2. Services also include control of nuisance and exotic species along approximately 6,811 LF of fence line, approximately 33,418 LF of slopes and wetland edges extending up to
15 feet inward, and vegetation control within five (5) feet of outfall structures.
Selective spot-spraying techniques will be utilized to minimize impacts to desirable native vegetation.
Chemical treatments will be performed using aquatic-approved herbicides under the supervision of state-licensed natural area applicators.
Irrigation Pond Treatment – (Solitude)
Represents costs associated with pond maintenance services provided by Solitude Lake Management for one irrigation pond, including aquatic weed control, shoreline vegetation management, and water quality monitoring.

Description	Monthly	Annually	
Solitude Lake Management	$254
TOTAL	$3,050	
	$3,050	

Nuisance/Exotic Species Maintenance – (AWC)
Represents costs associated with supervisory oversight and maintenance of nuisance and exotic (N/E) plant species management services provided by Aquatic Weed Control, Inc., including hand removal and herbicide treatment of nuisance and exotic vegetation as necessary.

Stormwater Control – Crosby Island Marsh
Nuisance/Exotic Species Maintenance – (AWC)
Represents costs associated with nuisance and exotic species maintenance services provided by Aquatic Weed Control, Inc. within Crosby Island Marsh. Services include the following:
Provide chemical and manual treatments three (3) times per year to control nuisance and exotic species within Crosby Island Marsh Mitigation Site. Treatments will be completed utilizing a combination of airboat applications during the wet season and field crew applications during the dry season.

Selective spot-spraying techniques will be utilized to minimize impacts to desirable native vegetation.
Chemical treatments will be performed using aquatic-approved herbicides under the supervision of state-licensed natural area applicators.

Description

Per Visit

Annually

$2,600 	$7,800 
$7,800

Aquatic Weed Control (Wetlands) – 3 Visits
TOTAL

Nuisance/Exotic Species Maintenance – (BDA)
Represents costs associated with supervisory oversight and maintenance of nuisance and exotic (N/E) plant species management services provided by Breedlove, Dennis and Associates, Inc. (BDA) at Crosby Island Marsh, including hand removal and herbicide treatment of nuisance and exotic vegetation as necessary.

Description

Annually

	$4,500 
$4,500

BDA Environmental Consultants
TOTAL

Embankment Mowing
Represents costs associated with mowing and maintenance of conservation berms surrounding wetland, pond, and mitigation areas throughout the District provided by Allen E. Smith Ranch & Farming, Inc. to maintain accessibility, appearance, and proper vegetation control.

Other Physical Environment
Property Insurance
Represents the District’s share of the annual coverage of property insurance. Coverage is provided by Florida Insurance Alliance. FIA specializes in providing insurance coverage to governmental agencies.

Entry, Fence, Walls & Gates Maintenance
Represents costs associated with maintenance, repairs, and upkeep of the District’s entry monuments, signage, walls, and fencing to preserve appearance and functionality throughout the community.

Pump Station Maintenance
Represents costs associated with routine maintenance, inspections, and operational servicing of the District’s pump station facilities and related equipment to ensure proper functionality and performance.

Pump Station Repairs
Represents costs associated with repairs, replacement parts, and corrective maintenance for the District’s pump station facilities, pumps, motors, electrical components, and related infrastructure.

Landscape & Irrigation Maintenance
Represents costs associated with landscape maintenance services provided by Yellowstone Landscape for the District’s rights-of-way, median strips, recreational facilities, pond banks, entryways, and other landscaped areas. Services include monthly landscape maintenance, fertilization, pesticide applications, annual plantings and mulch.

Description	Monthly	Annually	
Landscaping Maintenance	$19,101
TOTAL	$229,206	
	$229,206	

Irrigation Repairs
Represents costs associated with repairs and replacement of components related to the District’s irrigation systems, including irrigation lines, valves, controllers, timers, pumps, and sprinkler heads.
Landscape Replacement
Represents costs associated with replacement and installation of turf, trees, shrubs, seasonal plantings, and other landscape materials necessary to maintain the appearance and health of the District’s landscaped areas.

Lift Station Maintenance
Represents costs associated with annual preventative maintenance services and additional repairs related to the District’s lift station and generator equipment.

Description	Quarterly	Annually	
Lift Station Preventative Maintenance	$363	$1,452	
Generator Preventative Maintenance		$2,170	
Contingency			$2,678 	
TOTAL		$6,300	

Road & Street Facilities
Roadway Repair and Maintenance
Represents costs associated with repair and maintenance of roadways, curbs, sidewalks, and related infrastructure owned or maintained by the District, if applicable.

Highway Directional Signage – (R&M)
Represents costs associated with maintenance, repairs, replacement, and miscellaneous expenditures related to highway directional signage throughout the District that may not otherwise fall within a specifically budgeted category.

Roadway Directional Signage – (R&M)
Roadway Directional Signage expenditures which may not fit into any defined category in this section of the budget.

Sidewalk/Curb Cleaning
Represents costs associated with maintenance, repairs, replacement, and miscellaneous expenditures related to roadway directional signage throughout the District that may not otherwise fall within a specifically budgeted category.

Contingency
Represents costs associated with unforeseen field maintenance and operational expenditures that may arise throughout the fiscal year and are not otherwise included within other budgeted field maintenance categories.

Transfer Out - Capital Reserve
Represents transfers to the District’s Capital Reserve fund for future capital improvements, major repairs, and replacement of District assets and infrastructure.

Proposed Budget
Debt Service Fund Series 2016

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	4/30/26	5 Months	9/30/26	FY2027	

Revenues						
Assessments - Direct Billed	$	2,110,462  $	2,110,462  $	-	$	2,110,462  $	2,110,462	
Interest Income	$	29,173  $	27,383  $	9,128  $	36,511  $	18,255	
Carry Forward Surplus	$	197,533  $	196,288  $	-	$	196,288  $	237,061	
Total Revenues	$	2,337,167  $	2,334,133  $	9,128  $	2,343,261  $	2,365,778	

Expenditures						
General & Administrative:						
Interest - 11/1	$	345,600  $	345,600  $	-	$	345,600  $	313,763	
Principal - 5/1	$	1,415,000  $	-	$	1,415,000  $	1,415,000  $	1,480,000	
Interest - 5/1	$	345,600  $	-	$	345,600  $	345,600  $	313,763	
Total Expenditures	$	2,106,200  $	345,600  $	1,760,600  $	2,106,200  $	2,107,525	
						
Net Change in Fund Balance	$	230,967  $	1,988,533  $	(1,751,472)  $	237,061  $	258,253	

Series 2016 Special Assessment Bonds Amortization Schedule

Date		Balance		Principal		Interest		Total	
									
11/01/26	$	13,945,000.00	$	-	$	313,762.50	$	2,107,525.00	
05/01/27	$	13,945,000.00	$	1,480,000.00	$	313,762.50			
11/01/27	$	12,465,000.00	$	-	$	280,462.50	$	2,110,925.00	
05/01/28	$	12,465,000.00	$	1,550,000.00	$	280,462.50			
11/01/28	$	10,915,000.00	$	-	$	245,587.50	$	2,111,175.00	
05/01/29	$	10,915,000.00	$	1,620,000.00	$	245,587.50			
11/01/29	$	9,295,000.00	$	-	$	209,137.50	$	2,113,275.00	
05/01/30	$	9,295,000.00	$	1,695,000.00	$	209,137.50			
11/01/30	$	7,600,000.00	$	-	$	171,000.00	$	2,117,000.00	
05/01/31	$	7,600,000.00	$	1,775,000.00	$	171,000.00			
11/01/31	$	5,825,000.00	$	-	$	131,062.50	$	2,117,125.00	
05/01/32	$	5,825,000.00	$	1,855,000.00	$	131,062.50			
11/01/32	$	3,970,000.00	$	-	$	89,325.00	$	2,118,650.00	
05/01/33	$	3,970,000.00	$	1,940,000.00	$	89,325.00			
11/01/33	$	2,030,000.00	$	-	$	45,675.00	$	2,121,350.00	
05/01/34	$	2,030,000.00	$	2,030,000.00	$	45,675.00			
			$	16,715,000.00	$	4,415,400.00	$	21,130,400.00	

Proposed Budget Capital Reserve Fund

	Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	4/30/26	5 Months	9/30/26	FY2027	

Revenues						
Transfer In - Capital Projects	$	446,925	$	-	$	446,925	$	446,925	$	433,206	
Interest Income	$	4,831	$	5,003	$	1,668	$	6,671	$	3,335	
Carry Forward Surplus	$	278,037	$	140,744	$	-	$	140,744	$	527,088	
Total Revenues	$	729,793	$	145,747	$	448,593	$	594,340	$	963,629	

Expenditures						
General & Administrative:						
Chelonia Parkway Refurbish	$	150,000	$	153,000	$	-	$	153,000	$	-	
Entry Monument Project	$	-	$	(85,748)  $	-	$	(85,748)  $	-	
Total Expenditures	$	150,000	$	67,253	$	-	$	67,253	$	-	
						
Net Change in Fund Balance	$	579,793	$	78,495	$	448,593	$	527,088	$	963,629	

BONNET CREEK RESORT COMMUNITY DEVELOPMENT DISTRICT

FISCAL YEAR 2026/2027 O&M & DEBT SERVICE ASSESSMENT SCHEDULE

Total O & M Assessment	$1,139,846			
Total DS Assessment	$2,110,462			
		
TOTAL OPERATIONS		
ALLOCATION OF		
TOTAL SERIES 2016	TOTAL
FY 2026/2027	
	ALLOCATION OF	AND MAINTENANCE		DEBT		DEBT SERVICE	ASSESSMENT	
PRODUCT TYPE (PARCEL)	 ASSESSMENTS	ASSESSMENT		ASSESSMENTS		ASSESSMENT	 PER PARCEL	
Timeshare (A)	36.10%	$411,518.62		0.00%		$0.00	$411,518.62	
Timeshare (B)	5.29%	$60,257.10		8.27%		$174,610.27	$234,867.37	
Hotel (B)	6.61%	$75,395.99		10.35%		$218,479.04	$293,875.03	
Hotel (C/D)	20.83%	$237,407.13		32.60%		$687,906.28	$925,313.41	
Timeshare (E)	17.28%	$196,908.40		27.04%		$570,577.65	$767,486.05	
Hotel (F)	8.93%	$101,742.66		13.97%		$294,816.96	$396,559.62	
Golf Course (G)		4.97%			$56,616.15				7.77%				$164,071.33		$220,687.48	
		100.00%			$1,139,846.05				100.00%				$2,110,461.53		$3,250,307.58	
	
FISCAL YEAR 2025/2026 O&M & DEBT SERVICE ASSESSMENT SCHEDULE		
Timeshare (A)	36.10%	$411,518.62		0.00%		$0.00	$411,518.62	
Timeshare (B)	5.29%	$60,257.10		8.27%		$174,610.27	$234,867.37	
Hotel (B)	6.61%	$75,395.99		10.35%		$218,479.04	$293,875.03	
Hotel (C/D)	20.83%	$237,407.13		32.60%		$687,906.28	$925,313.41	
Timeshare (E)	17.28%	$196,908.40		27.04%		$570,577.65	$767,486.05	
Hotel (F)	8.93%	$101,742.66		13.97%		$294,816.96	$396,559.62	
Golf Course (G)		4.97%			$56,616.15				7.77%				$164,071.33			$220,687.48 	
		100.00%			$1,139,846.05				100.00%				$2,110,461.53			$3,250,307.58 	
	FISCAL YEAR 2026/2027 O&M & DEBT SERVICE ASSESSMENT INCREASE		
Timeshare (A)	36.10%	$0.00		0.00%		$0.00	$0.00	
Timeshare (B)	5.29%	$0.00		8.27%		$0.00	$0.00	
Hotel (B)	6.61%	$0.00		10.35%		$0.00	$0.00	
Hotel (C/D)	20.83%	$0.00		32.60%		$0.00	$0.00	
Timeshare (E)	17.28%	$0.00		27.04%		$0.00	$0.00	
Hotel (F)	8.93%	$0.00		13.97%		$0.00	$0.00	
Golf Course (G)		4.97%			$0.00				7.77%				$0.00			$0.00 	
		100.00%			$0.00				100.00%				$0.00			$0.00 	

BONNET CREEK RESORT COMMUNITY DEVELOPMENT DISTRICT

FISCAL YEAR 2026/2027 O & M & DEBT SERVICE SCHEDULE

2025/2026 O & M Budget		$1,139,846			
2026/2027 O & M Budget			$1,139,846 			
Total Difference			$0 			

2025/2026 Debt Service Assessment		
$2,110,462			
2026/2027 Debt Service Assessment			$2,110,462 			
Total Difference			$0 			
	PER UNIT ANNUAL ASSESSMENT		
	2023/2024	2024/2025	2025/2026	2026/2027	Proposed Increase/Decrease		
Debt Service - Parcel A	$0	$0	$0	$0	$0	0%	
Operations/Maintenance - Parcel A	$341,088	$559,957	$411,519	$411,519	$0	0%	
Total	$341,088	$559,957	$411,519	$411,519	$0	0%	

Debt Service - Parcel B Timeshare	
$174,610	
$174,610	
$174,610	
$174,610	
$0	
0%	
Operations/Maintenance - Parcel B	$49,944	$81,992	$60,257	$60,257	$0	0%	
Total	$224,555	$256,603	$234,867	$234,867	$0	0%	

Debt Service - Parcel B Hotel	
$218,479	
$218,479	
$218,479	
$218,479	
$0	
0%	
Operations/Maintenance - Parcel B	$62,492	$102,592	$75,396	$75,396	$0	0%	
Total	$280,971	$321,071	$293,875	$293,875	$0	0%	

Debt Service - Parcel C/D	
$687,906	
$687,906	
$687,906	
$687,906	
$0	
0%	
Operations/Maintenance - Parcel C/D	$196,775	$323,042	$237,407	$237,407	$0	0%	
Total	$884,682	$1,010,949	$925,313	$925,313	$0	0%	

Debt Service - Parcel E	
$570,578	
$570,578	
$570,578	
$570,578	
$0	
0%	
Operations/Maintenance - Parcel E	$163,208	$267,935	$196,908	$196,908	$0	0%	
Total	$733,786	$838,513	$767,486	$767,486	$0	0%	

Debt Service - Parcel F	
$294,817	
$294,817	
$294,817	
$294,817	
$0	
0%	
Operations/Maintenance - Parcel F	$84,330	$138,442	$101,743	$101,743	$0	0%	
Total	$379,147	$433,259	$396,560	$396,560	$0	0%	

Debt Service - Parcel G	
$164,071	
$164,071	
$164,071	
$164,071	
$0	
0%	
Operations/Maintenance - Parcel G	$46,926	$77,038	$56,616	$56,616	$0	0%	
Total	$210,998	$241,109	$220,687	$220,687	$0	0%