Shingle Creek at Bronson Community Development District Proposed Budget FY2026 1-2 3-7 8 9 10 Table of Contents General Fund General Fund Narrative Amortization Schedule Series 2021 Debt Service Fund Series 2021 Capital Reserve Fund Shingle Creek at Bronson Community Development District Proposed Budget FY2026 General Fund Adopted Actual FBYu2d0g2e5t 2/T2h8r/u25 7Pr MoNjoeenxctttehds 9Pr/To3jo0etac/tl2e5d PFBrYou2pd0ogs2ee6td Revenues: SCpaerrcyia Fl oArswseasrsdm Seunrtpslus* $ 2 4827,,112880 $ 2 8630,,936369 $ 2 6 , 2 1 - $ 2 8837,,137389 $ 120807,,190803 Total Revenues $ 329,308 $ 344,305 $ 26,211 $ 370,517 $ 388,083 Expenditures: Administrative: IISFLPPPETTAAAAOODDMWnnIeurrontrsnreiftuaCtfsesifohsbugsplgooniunenesebAtipacesirreeautstsrsapetn lrenmri,rEsmegia a g na hAetLrvmSeCeenxealegtgieiiodu yy upn cActsmeeF Mrnivp&eeo renaoAueieeenrrnpan tnetdpB reni sigFlssAo tipnniieTtei etennF dssrttFeesie ed amCe&ncsneiihehgsin saSsnenagnuriors cbglFteoserecgaserytiipontions $ 1124 112344562225 ,,,,,,,,,,,, 000111445677902455678000000125555700056679000000000055800000055 $ 1 123567 ,,,,,, 11255677005567 6801256789001136 95522555789015688 ---- $ 2 112344664 ,,,,,,,,, 13447001147779 12613355000345899 55605559000223345 ---- $ 14 112344456802 ,,,,,,,,,,,, 1124566000025556678 220255557000000156679550002578000000000556 $ 1124 112344562235 ,,,,,,,,,,,, 111244566777777990007000001134555557890007000000000255578880005 Total Administrative: $ 125,858 $ 40,420 $ 57,198 $ 97,618 $ 128,403 Operations & Maintenance ISFLLLLCPRHWritaaaareourreaokknnipnerlgtpeedddrtaeeai ie ssitrCMnSctlrccr iai&oegsaatoagny nerpp& nihS vnentIee teiinR Mtscn cEewCMyseegxanuopseaepiarnnarinaenntitcinnrectnyseescngeenaesannnccceye $ 11118 11255701245 ,,,,,,,,,,, 00058000555 00000000000 00005000000 - $ 3 14561 ,,,,, 12245 55679 00055 ------- $ 4 12234783 ,,,,,,,, 525567779 000555556 000000055 --- $ 117 122346355 ,,,,,,,,, 5001125557 0000045556 0000000000 -- $ 11117 12255701356 ,,,,,,,,,,, 00005500245 00000000005 00000000000 - Total Operations & Maintenance: $ 155,805 $ 48,730 $ 75,620 $ 124,350 $ 149,150 Reserves Capital Reserve Transfer $ 47,645 $ 47,645 $ - $ 47,645 $ 110,530 Total Reserves $ 47,645 $ 47,645 $ - $ 47,645 $ 110,530 Total Expenditures $ 329,308 $ 136,795 $ 132,818 $ 269,613 $ 388,083 Excess Revenues (Expenditures) $ - $ 207,511 $ (106,607) $ 100,903 $ 0 *Less 1st Quarter Operating CGNroeoltls eAsc sAtsiseossnes smCsomesnett n(6t%) $$23$081578,,,135138011 1 Fiscal Year 2025 Increase Fiscal Year 2026 Fiscal Year 2026 Property Type Units Gross Per Unit % Increase Gross Per Unit Gross Per Unit Total Gross Townhome 358 $384 0% $0 $384 $137,407 Single Family 274 $614 0% $0 $614 $168,104 Total 632 Gross Assessment $305,511 Shingle Creek at Bronson Community Development District Gross Per Unit Assessment Comparison Chart 2 Shingle Creek at Bronson Community Development District GENERAL FUND BUDGET REVENUES: Special Assessments a TDshisseet rsDiscimst teirninc tots rw adrielelr lbetiovll y–ef udaTn aondxno Cnatalo-laxl ldo ebp cvitlealorslra.o trienmg asnpdec miala ainstseensasmnceen et xopne anldl itthuer eass sdeusrsimnge ntth pe rfoispcearlt yy ewairt.h Tinh ethsee EXPENDITURES: Administrative: SeCAuxhmcpaeoepeurtdveni rt$s o4i1sr,9 8 bF00ae,0s eFe sp ldoe ror inyd ea5a rSS utpapateiudrt vetioss, oeaarlscl ohaw tStuse pnfoedrrinv eigsa o1cr2h f moBroe teahtreidn tgmims.e em dbeevro tteod r teoc Deiivsetr i$c2t 0b0u spinere sms aenetdi nmge, entoint gtso. F SRuIeCppAer erEvsxeipsnoetnrs s ceth heec kEsm. ployer’s share of Social Security and Medicare taxes withheld from Board of Engineering rBD Tehoivsaetir erDdiwc iots ,oft e rfS .igcuco.tp a'nsett trreevannicsgdtoi ansrnpsec eeaercn ,ia dfDni ctdeahw tpeiro bDeneiprssar tayrrnia cEdttin obMgniiad nfn oedareog mrcesuro, m.n wteihlnll tybs b eao npadrr odvv amirdeioienutgisn gpgersno, rejeercvatilse ewans gisniingvneoeeicrdei nsa,gs p dsreierrpevacirtcaeetdsi obtnoy attnhhdee Attorney MTosefha raenvg iarDcgeeieessrtm tr. oiec ntth'tsse , lDreeigssatolr liuccotti,u oenn.gss.e aal,nt tLdea notdthhaaenmrc e,r e Lasunendaa rp,c rhEe dpaesa nrda it&rieo cBnte efaodur b dmyi nothen,et hLBlLoyP am,r dwe eoitlfli nSbguesp , epprrrvoeivpsioadrrisan tagino gdne tanhneedr Da rlei svlteiregicwatl AcD Torhisnbetit rtrDiracaictsg’ttseer d iAc rtw bwiitthirl alA gcMeo nTRtEerCabc aCtt oewr pLitiohar baaitnliio tiynn dofoenrp ttehhneids Sesenertri vecisec re2t.i 0fi2e1d Sppuebcliiacl aAcscsoeusnstmanent tt oB oanndnsu.a Tllhy ec aDlicsutlraictet hthaes c2 w TDo0hihsn2esitc 1eDrhm aSi cspirntteeeraicdlctai itawto elin sidAt hr se stGoqeo usvsairmederdednin mtbitoy eBn ntoahtnlae dl S rMsee. pcaunorraitgtiyen mga nerdne tEq Suxecirrhveaimncegesen- tCCseo nmfotrmra ilus Fsnlioroarnti detoda, cLboLomCn pfdol yri wsthsiuitshe ss Re. ruTvleihc e1e 5oDcn2i st-th1re2ic (Stbe )rh(i5eass) 3 Shingle Creek at Bronson Community Development District GENERAL FUND BUDGET oATnnh nea unDa ials nAtrnuiucdtai tli sb raesqisu. i red by Florida Statutes to arrange for an independent audit of its financial records dTTerhupeso tDseieits eFtdrei ewcst i twh iall Tprauys taene naut aUlS tBraunskte. e fees for the Series 2021 Special Assessment Bonds that are a ATdshsmee sDinsimisstetrenirct t tA hhdeam sc iocnolilnsettcrrtaaiotcintoe nod f wnoitnh- aGdo vvearlonrmemen atasls eMsasnmaegnetm oenn at lSl earsvseicsessa-bCleen ptrroalp Felrotryi dwai,t hLiLnC t thoe lDevisyt raincdt. Management Fees rnM Teohapten o aDlrigtmiisentimtgrei,ec dant n thtn, oaAu,s ca rccle ooacnuuotndrrtidaitcni, ntegegt dac .n a wndi dtRh et Gcraoonrvdsecirnrnigpm Steieoncntra elot aMf rbyan oSaaegrrdevm icmeenes etf toSirne rgtvhsi,e c ebDsui-sdCtgereincttt r.p aTrlh eFepl oasrreiardtvaiio,c nLe,Ls Cainl tlc olf uipndraeon,v cbidiuaetl Information Technology rsp Teerhlroeavt tieDeccdeits sitot,r ocni lc,oD ta uichsdcat orssiu tccontor’tsnai ngtigrnea fsscooetrfermtvdwia cwateiroiset nh,a A nsGddyoo ssvbteeeerrm,vn Mesmr,i scew,r npohtosaicoslh ifMtt i ivOanenfc flapiucgaedey,em ei mtbecunp. ttl eSamererev nnitcoaetts io-lCinme anitnterdda pl trFool ogvrriidadmeao,m LciLonCng f ffeoorrre nfcrcoaisuntdgs W Ta1ms8haes9eiobn ,D sctiFiietaslenott eraMrdiincda ctwai enh i,ta tSuehstnpa cmadtounaontctneteeriss ta.,o cdTrtioehndcegu sw ameni tesdhne mGrt vouaivpcineelotrsaan iidmnnsice,n lnhugotd tashelt eMins Diagtnie as atnpgrdieec rmdtf’oose mrnwmtae Saibnens rcrivteeein c aceesrwses-eaaCstlesesn,md wt rienaenlb a tFsscli,cot eosr eribddcaauac,rn kLictuLeypC ws af,on ietrdht ct Chf. iher eacwpotsaetlsrl Telephone Telephone and fax machine. Postage Mailing of agenda packages, overnight deliveries, correspondence, etc. Printing & Binding ePnrivnetlionpge asn edt cB. inding agenda packages for board meetings, printing of computerized checks, stationary, 4 Shingle Creek at Bronson Community Development District GENERAL FUND BUDGET Insurance The District’s general liability and public officials liability insurance coverage Insurance Alliance (FIA). FIA specializes in providing insurance coverage to go vies rpnrmoveindteadl abgye nFcloiersid. a Legal Advertising iTnh ae nDeiwstsripcatp ise rr eoqf ugierneedr atol caidrcvuelrattisioen v. arious notices for monthly Board meetings, public hearings, etc Other Current Charges Bank charges and any other miscellaneous expenses incurred during the year. Office Supplies Miscellaneous office supplies. PRreoppreersteyn Atsp panraniusearl fFeeee from Osceola County Property Appraiser’s office. Dues, Licenses & Subscriptions tThhee o Dnilsyt reixcpt eisn rseeq uunirdeedr ttoh ips acya taeng oanryn ufoarl tfehee tDoi sthtrei cFtl. orida Department of Commerce for $175. This is Operations & Maintenance: SB FPeiroeoralvvdriid cSd eemesr ovetoinec tsieinisntc egl usfi daeenld do m nrseaicnteeai igvneesm apneednct tri ooenfs pcs,oo mnntdere attocitn psg rfsoo wpr etithrhtey c D ooinwsttnrraeiccrtt poshursoc,hn m eao scn alailtlnosd raisnncdga poeefm uaatniilldsit .l ya kacec mouanintste, antatnecned. P abRgyreoe pFpnrleceorisreteiysdn. aItn sIs neussrutairmnacnaetc eed A clolisatnsc feo r(F tIhAe) a. FnInAu aspl ceocivaelrizaegse ionf pprroovpiedrintyg iinnssuurraannccee. Ccoovveerraaggee two igllo bvee rpnrmoveindteadl SR terpereetlsiegnhttss estimated costs for 22 streetlights that will be maintained by the District. 5 Shingle Creek at Bronson Community Development District GENERAL FUND BUDGET RwWeiatphtre eTrs o&ehn Sote sWw ceoarst etsr fAour twhoatreitry s. ervices for areas within the District. The District currently has one account Account# Description Monthly Annual 0C0on2t6i7n4ge3n4c6y- 033259219 4R3M0 0 Natures Ridge Odd Drive 2" $550 $$36,,460000 Total $10,000 Ph LTaaHhsne Id bIDs e&ciesa nItpIr Ieci.c oTMtm hwaepiin llDelt teimsentdaar iinsncuctte cah hian as t sch oNen alttarunardcets’ scw aRiptihidn gFger waDnirtkihv Pieno, Tltlhyrea S cDotsdis ,A tIr,n iBcc,t. Lfao3frt, ePtrh- 1iisn, ssPte-ar2lv laaicnteido. nth oef Claonvde sacta Spteo rmeayt Learikael Description Monthly Annual Landscape Maintenance $6,350 $76,200 Total $76,200 u LRanenpdderesrc smaepnoetns Ct hcolonyst tilnas ngfedonsrcc iayn pset aclolanttiroanc to. f annuals, mulch and any other landscape expenses not covered L IagRnnraecadkp.s e rfas oeM amsrn eatondihnnt ebtstseh rencul yoass sehnrtrec cvpefooi ocnrre ttsrm .oo afl ,ia nflltlo ewantaaintnegcr eaw ntadoy ss7u t rbpemoanteedrdsse . lTdo hcveae tgDeedist atwrtiiiocttnh h icnao snt hctoreon Dlt,r iaasdtcrdtieictdti. o wSnieatrhl vt Airceqeaust amitnieccn lWutsde aees ds r hCeooqrnuetilrrienodel, Description Monthly Annual Pond Maintenance $1,125 $13,500 Total $13,500 m LRaeakpienr etCesonennatntisnc ege escntoicnmyt aratecdt. costs for any additional lake expenses not covered under the monthly lake I R rerpigraetsieonnt Rs eepstaiimrsa ted costs for any supplies and repairs to irrigation system maintained by the District. RDReeispptarreiircsste .& n tMs aeisnttimenaatnecde costs for any repairs and maintenance to common areas maintained by the 6 Shingle Creek at Bronson Community Development District GENERAL FUND BUDGET CRoenptriensgeenntcsy a ny additional field expense that may not have been provided for in the budget. TRreapnrsefseern Otsu tp –ro Cpaopsietadl aRmesoeurnvet to transfer to Capital Reserve Fund. 7 Shingle Creek at Bronson Community Development District Proposed Budget FY2026 Capital Reserve Fund Adopted Actual FBYu2d0g2e5t 2/T2h8r/u25 P7r MoNjoeenxctttehds P9r/oT3joe0tca/t2le5d PFBrYou2pd0ogs2ee6td Revenues: ITnrtaenrsefsetr In $ 1427,,060405 $ 4 67,,068475 $ 7 , 0 0 - $ 1437,,064857 $ 1 1120,,050300 Total Revenues $ 59,645 $ 53,732 $ 7,000 $ 60,732 $ 122,530 Expenditures: CCaopntiitnalg Oenuctylay $ 6 0 - $ -- $ -- $ -- $ 6 0 - Total Expenditures $ 600 $ - $ - $ - $ 600 Excess Revenues (Expenditures) $ 59,045 $ 53,732 $ 7,000 $ 60,732 $ 121,930 Fund Balance - Beginning $ 303,307 $ 303,778 $ - $ 303,778 $ 364,510 Fund Balance - Ending $ 362,352 $ 357,510 $ 7,000 $ 364,510 $ 486,440 8 Shingle Creek at Bronson Community Development District Proposed Budget FY2026 Debt Service Fund Series 2021 Adopted Actual FBYu2d0g2e5t 2/T2h8r/u25 P7r MoNjoeenxctttehds P9r/oT3joe0tca/t2le5d PFBrYou2pd0ogs2ee6td Revenues: ISCnpaterercryiea Fslt oArswseasrsdm Seunrtpslus* $ 37 318602,,,023009002 $ 37 102489,,,066388028 $ 17 19 ,, 22 15 09 - $ 37 328308,,,268889289 $ 37 348003,,,037006004 Total Revenues $ 1,128,592 $ 1,052,400 $ 90,469 $ 1,142,869 $ 1,154,064 Expenditures: Series 2021 IIPnnrttieenrrceeipsstta --l 01- 260//611/5515 $ 223033599,,,022055000 $ 2 3 9 , 2 5 0 -- $ 23 03 59 ,, 02 05 00 - $ 223033599,,,022055000 $ 223133055,,,044033088 Total Expenditures $ 783,500 $ 239,250 $ 544,250 $ 783,500 $ 780,875 Other Sources/(Uses) Transfer In/(Out) $ (16,200) $ (6,855) $ (8,750) $ (15,605) $ 15,605 Total Other Financing Sources (Uses) $ (16,200) $ (6,855) $ (8,750) $ (15,605) $ 15,605 Excess Revenues (Expenditures) $ 328,892 $ 806,295 $ (462,531) $ 343,764 $ 388,794 *Less Reserve amount Interest - 12/15/2026 $231,563 Total $231,563 Net Assessment $780,300 Collection Cost (6%) $49,806 Gross Assessment $830,106 Property Type Units Gross Per Unit Gross Total STionwglneh Foammeily 235748 $$11,,064628 $$345736,,195515 Total 632 $830,106 9 Date Balance Principal Interest Annual 6/15/25 13,125,000 $ 305,000 $ 239,250.00 $ - $ 12/15/25 12,820,000 $ - $ 235,437.50 $ 779,687.50 $ 6/15/26 12,820,000 $ 310,000 $ 235,437.50 $ - $ 12/15/26 12,510,000 $ - $ 231,562.50 $ 777,000.00 $ 6/15/27 12,510,000 $ 320,000 $ 231,562.50 $ - $ 12/15/27 12,190,000 $ - $ 226,602.50 $ 778,165.00 $ 6/15/28 12,190,000 $ 330,000 $ 226,602.50 $ - $ 12/15/28 11,860,000 $ - $ 221,487.50 $ 778,090.00 $ 6/15/29 11,860,000 $ 340,000 $ 221,487.50 $ - $ 12/15/29 11,520,000 $ - $ 216,217.50 $ 777,705.00 $ 6/15/30 11,520,000 $ 350,000 $ 216,217.50 $ - $ 12/15/30 11,170,000 $ - $ 210,792.50 $ 777,010.00 $ 6/15/31 11,170,000 $ 360,000 $ 210,792.50 $ - $ 12/15/31 10,810,000 $ - $ 205,212.50 $ 776,005.00 $ 6/15/32 10,810,000 $ 375,000 $ 205,212.50 $ - $ 12/15/32 10,435,000 $ - $ 198,650.00 $ 778,862.50 $ 6/15/33 10,435,000 $ 385,000 $ 198,650.00 $ - $ 12/15/33 10,050,000 $ - $ 191,912.50 $ 775,562.50 $ 6/15/34 10,050,000 $ 400,000 $ 191,912.50 $ - $ 12/15/34 9,650,000 $ - $ 184,912.50 $ 776,825.00 $ 6/15/35 9,650,000 $ 415,000 $ 184,912.50 $ - $ 12/15/35 9,235,000 $ - $ 177,650.00 $ 777,562.50 $ 6/15/36 9,235,000 $ 430,000 $ 177,650.00 $ - $ 12/15/36 8,805,000 $ - $ 170,125.00 $ 777,775.00 $ 6/15/37 8,805,000 $ 445,000 $ 170,125.00 $ - $ 12/15/37 8,360,000 $ - $ 162,337.50 $ 777,462.50 $ 6/15/38 8,360,000 $ 460,000 $ 162,337.50 $ - $ 12/15/38 7,900,000 $ - $ 154,287.50 $ 776,625.00 $ 6/15/39 7,900,000 $ 480,000 $ 154,287.50 $ - $ 12/15/39 7,420,000 $ - $ 145,887.50 $ 780,175.00 $ 6/15/40 7,420,000 $ 495,000 $ 145,887.50 $ - $ 12/15/40 6,925,000 $ - $ 137,225.00 $ 778,112.50 $ 6/15/41 6,925,000 $ 510,000 $ 137,225.00 $ - $ 12/15/41 6,415,000 $ - $ 128,300.00 $ 775,525.00 $ 6/15/42 6,415,000 $ 530,000 $ 128,300.00 $ - $ 12/15/42 5,885,000 $ - $ 117,700.00 $ 776,000.00 $ 6/15/43 5,885,000 $ 555,000 $ 117,700.00 $ - $ 12/15/43 5,330,000 $ - $ 106,600.00 $ 779,300.00 $ 6/15/44 5,330,000 $ 575,000 $ 106,600.00 $ - $ 12/15/44 4,755,000 $ - $ 95,100.00 $ 776,700.00 $ 6/15/45 4,755,000 $ 600,000 $ 95,100.00 $ - $ 12/15/45 4,155,000 $ - $ 83,100.00 $ 778,200.00 $ 6/15/46 4,155,000 $ 625,000 $ 83,100.00 $ - $ 12/15/46 3,530,000 $ - $ 70,600.00 $ 778,700.00 $ 6/15/47 3,530,000 $ 650,000 $ 70,600.00 $ - $ 12/15/47 2,880,000 $ - $ 57,600.00 $ 778,200.00 $ 6/15/48 2,880,000 $ 675,000 $ 57,600.00 $ - $ 12/15/48 2,205,000 $ - $ 44,100.00 $ 776,700.00 $ 6/15/49 2,205,000 $ 705,000 $ 44,100.00 $ - $ 12/15/49 1,500,000 $ - $ 30,000.00 $ 779,100.00 $ 6/15/50 1,500,000 $ 735,000 $ 30,000.00 $ - $ 12/15/50 765,000 $ - $ 15,300.00 $ 780,300.00 $ 6/15/51 765,000 $ 765,000 $ 15,300.00 $ 780,300.00 $ Totals 13,125,000 $ 7,876,650.00 $ 21,001,650.00 $ (Term Bonds Combined) Amortization Schedule Shingle Creek at Bronson Series 2021, Special Assessment Bonds 10